What is an insurance company that is organized under the laws of a different state within the United States?


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under the supervision and control of the Attorney-General of all descriptions, when prepared for use, a tax of eight cents per the United States, and who shall be paid a salary of ten thou- pound. And snuff flour, when sold, or removed for use or consand dollars per annum; and there shall also be appointed by sumption, shall be taxed as snuff, and shall be put up in packthe Attorney-General of the United States a Deputy Assistant ages and stamped in the same manner as snuff. Attorney-General, who shall be paid a salary of seven thousand ‘On all chewing and smoking tobacco, fine-cut, cavendish, five hundred dollars per annum, and four attorneys, who shall plug, or twist, cut or granulated, of every description; on tobe paid salaries of five thousand dollars per an:zum each. Said bacco twisted by hand or reduced into a condition to be conattorneys shall act under the immediate direction of said As- sumed, or in any manner other than the ordinary mode of sistant Attorney-General, or, in case of his absence or a vacancy drying and curing, prepared for sale or consumption, even if in his office, under the direction of said Deputy Assistant At prepared without the use of any machine or instrument, and torney-General, and said Assistant Attorney-General, Deputy without being pressed or sweetened; and on all fine-cut shorts Assistant Attorney-General, and attorneys shall have charge of and refuse scraps, clippings, cuttings, and sweepings of tobacco, the interests of the Government in all matters of reappraise- a tax of eight cents per pound.' ment and classification of imported goods and of all litigation * Sec. 32. That section thirty-three hundred and ninety-two of incident thereto, and shall represent the Government in all the the Revised Statutes of the United States, as amended by seccourts and before all tribunals wherein the interests of the Gov- tion thirty-two of the act of October first, eighteen hundred ernment require such representation.

and ninety, be amended to read as follows: “* But the Attorney-General may, whenever in his opinion the

“ Sec. 3392. All cigars weighing more than three pounds per public interest requires it, employ and retain, in the name of thousand shall be packed in boxes not before used for that purthe United States, such special attorneys and counselors at law pose, containing, respectively, five, ten, twelve, thirteen, twentyin the conduct of customs cases as he may think necessary to five, fifty, one hundred, two hundred, two hundred and fifty, or assist said Assistant Attorney-General in the discharge of any five hundred cigars each; and every person who sells, or offers of the duties incumbent upon him and his said subordinates, for sale, or delivers, or offers to deliver, any cigars in any and shall stipulate with such attorneys and counsel the amount other form than in new boxes as above described, or who packs of compensation and shall have supervision of their conduct in any box any cigars in excess of or less than the number proand proceedings.'"

vided by law to be put in each box, respectively, or who falsely And the Senate agree to the same.

brands any box, or affixes a stamp on any box denoting a less Amendment numbered 817: That the House recede from its amount of tax than that required by law, shall be fined for disagreement to the amendment of the Senate numbered 817, each offense not more than one thousand dollars, and be imand agree, to the same with an amendment as follows: Restore prisoned not more than two years: Provided, That nothing in the matter stricken out by said amendment, and number and this section shall be construed as preventing the sale of cigars insert the same as section 29 of the bill; and the Senate agree at retail by retail dealers from boxes packed, stamped, and to the same.

branded in the manner prescribed by law: And provided furAmendment numbered 818: That the House recede from its the 'cigarettes that he manufactures or has manufactured for

ther, That every manufacturer of cigarettes shall put up all and agree to the same with an amendment as follows: In lieu of him and sells or removes for consumption or use, in packages

or parcels containing five, eight, ten, fifteen, twenty, fifty, or the matter stricken out by said amendment insert the following: “Sec. 30. That section thirty-three hundred and sixty-two of said packages or parcels a suitable stamp denoting the tax

one hundred cigarettes each, and shall securely affix to each of the Revised Statutes of the United States, as amended, be, thereon, and shall properly cancel the same prior to such sale and the same is hereby, amended so as to read as follows: * SEC. 3362. All manufactured tobacco shall be put up and the Commissioner of Internal Revenue shall prescribe; and all

or removal for consumption or use, under such regulations as prepared by the manufacturer for sale, or removal for sale or cigarettes imported from a foreign country shall be packed, consumption, in packages of the following description and in stamped, and the stamps canceled in like manner, in addition no other manner:

to the import stamp indicating inspection of the custom-house “All smoking tobacco, snuff, fine-cut chewing tobacco, all cut before they are withdrawn therefrom.' and granulated tobacco, all shorts, the refuse of fine-cut chew

SEC. 33. That section thirty-three hundred and ninety-four ing, which has passed through a riddle of thirty-six meshes to of the Revised Statutes of the United States, as amended, be, the square inch, and all refuse, scraps, clippings, cuttings, and and the same is hereby, amended so as to read as follows: sweepings of tobacco, and all other kinds of tobacco not other

“SEC. 3394. Upon cigars and cigarettes which shall be manwise provided for, in packages containing one-half ounce, three

ufactured and sold, or removed for consumption or sale, there fourths of an ounce, and further packages with a difference be shall be assessed and collected the following taxes, to be paid tween each package and the one next smaller of one-fourth of by the manufacturer thereof: On cigars of all descriptions made an ounce up to and including four ounces, and packages of six from tobacco or any substitute therefor and weighing more than ounces, seven ounces, eight ounces, ten: ounces, twelve ounces, three pounds per thousand, three dollars per thousand; on fourteen ounces, and sixteen ounces: Provided, That snuff may,

cigars, made of tobacco, or any substitute therefor, and weighat the option of the manufacturer, be put up in bladders and ing not more than three pounds per thousand, seventy-five cents in jars containing not exceeding twenty pounds.

per thousand; on cigarettes, made of tobacco, or any substitute “ All cavendish, plug, and twist tobacco, in wooden packages therefor, and weighing more than three pounds per thousand, not exceeding two hundred pounds net weight.

three dollars and sixty cents per thousand; on cigarettes, made “ 'And every such wooden package shall have printed or of tobacco, or any substitute therefor, and weighing not more marked thereon the manufacturer's name and place of manu- than three pounds per thousand, one dollar and twenty-five facture, the registered number of the manufactory, and the cents per thousand : Provided, That all rolls of tobacco, or any gross weight, the tare, and the net weight of the tobacco in each substitute therefor, wrapped with tobacco, shall be classed as package: Provided, That these limitations and descriptions of cigars; and all rolls of tobacco, or any substitute therefor, packages shall not apply to tobacco and snuff transported in wrapped in paper or any substance other than tobacco, shall be bond for exportation and actually exported: And provided classed as cigarettes. further, That perique tobacco, snuff flour, fine-cut shorts, the And the Commissioner of Internal Revenue, with the aprefuse of fine-cut chewing tobacco, refuse scraps, clippings, cut-proval of the Secretary of the Treasury, shall provide dies and tings, and sweepings of tobacco, may be sold in bulk as ma- stamps for cigars weighing not more than three pounds per terial, and without the payment of tax, by one manufacturer thousand; and for cigarettes at the rates of tax imposed by directly to another manufacturer, or for export, under such this section: Provided, That such stamps shall be in denominarestrictions, rules, and regulations as the Commissioner of In- tions of five, eight, ten, fifteen, twenty, fifty, and one hundred ; ternal Revenue may prescribe: And provided further, That and the laws and regulations governing the packing and rewood, metal, paper, or other materials may be used separately moval for sale of cigarettes, and the affixing and canceling of or in combination for packing tobacco, snuff, and cigars, under the stamps on the packages thereof, shall apply to cigars weighsuch regulations as the Commissioner of Internal Revenue maying not more than three pounds per thousand. establish.'

" " No packages of manufactured tobacco, snuff, cigars, or “ Sec. 31. That section thirty-three hundred and sixty-eight cigarettes, prescribed by law, shall be permitted to have packed of the Revised Statutes of the United States, as amended, be, in, or attached to, or connected with, them, nor affixed to, and the same is hereby, amended so as to read as follows: branded, stamped, marked, written, or printed upon them, any

"SEC. 3368. Upon tobacco and snuff manufactured and sold, paper, certificate, or instrument purporting to be or represent or removed for consumption or use, there shall be levied and a ticket, chance, share, or interest in, or dependent upon, the collected the following taxes:

event of a lottery, nor any indecent or immoral picture, repre“ On snuff, manufactured of tobacco or any substitute for sentation, print, or words; and any violation of the provisions tobacco, ground, dry, damp, pickled, scented or otherwise, of of this paragraph shall subject the offender to the penalties and punishments provided by section thirty-four hundred and fifty- to time, as the proceeds may be required to defray expenditures six of the Revised Statutes.'