Public Law 46–161

That section thirty-three hundred and eighty-five of the Revised Statutes of the United States be amended by striking out all of said section after the word “ shipment” where it occurs in the twenty-seventh line, and insert in lieu of the part Stricken out the following:

“Upon the presentation to the collector of internal revenue of a detailed report from the inspector of customs, and a certificate from the collector of customs at the port from which the goods are to be exported, that the goods removed from the manufactory under bond, and described in the permit of the collector of internal revenue, have been received by the said collector of customs, and that said goods were duly laden on board of a foreign-bound vessel, naming the vessel, and the said merchandise was entered on the outward-manifest of said vessel, and that said vessel and cargo were duly cleared from said port, and on the payment of the tax on deficiency, if any, the bonds which have been, or shall hereafter be, required to be given under the provisions of this section, shall be canceled.

Every person who, with the intent to defraud the revenue laws of the

Prohibits relanding exported tobacco, &c.

United Slates, re lands or causes to be relanded, within the jurisdiction of the United States, any manufactured tobacco, snuff, or cigars which have been shipped for exportation under the provisions of this act, without properly entering such tobacco, snuff, or cigars at a customhouse, and paying the proper customs and internal-revenue taxes thereon, or who receives such relanded tobacco, snuff, or cigars, and every person who aids or abets in such relanding or receiving of such tobacco, snuff, FORTY-SIXTH CONGRESS. Sess. II. Ch. 161, 162. 1880. or cigars, shall, on conviction, be fined not exceeding five thousand dollars

Penalty.

or imprisoned not more than three .years; and all tobacco, snuff, or cigars so relanded shall be forfeited to the United States.”

Sec. 2.

That section thirty-three hundred and fifty-seven of the Revised

R. S. 3357.

Amended and reenacted.

Statutes of the United States be amended and reenacted so as to read as follows:

“ Every collector shall keep a record in a book or books provided for the purpose, to be open to the inspection of any person, of the name and residence of every person engaged in the manufacture of tobacco or snuff in his district, the place where such manufacture is carried on, and the number of the manufactory. and he shall enter in said record, under the name of each manufacturer, a copy of every inventory required by law to be made by such manufacturer, and an abstract of his monthly returns. And he shall cause the. several manufactories of tobacco or snuff in his district to be numbered

Manufactories of tobacco, numbered consecutively.

consecutively, which numbers shall not be thereafter changed, except for reasons satisfactory to himself and approved by the Commissioner of Internal Revenue.”