Mr. GARFIELD. I move to amend near the close of the paragraph by inserting the word “shall” before the words “ return to the said Commissioner, ” &c. The amendment was agreed to. The Clerk then read as follows: That section 92 be amended by striking out all after the enncting clause and insertingin lieu thereof the followmg: that it any person other than the manufacturer shall sell or consign or remove for sale or part with the possessionof any manufactured tobacco.suutf or cigars. upon which the taxes imposed by law have not been aid. with the knowledge thereof, such person shall O liable to a penalty of $100for each and every ollense and any person who shall purchase or receive for sale any such tobacco snuff or cigars.which hasnot beta inspected. branded. oryst ampedas required by law or upon which the tax has notbeen paid.i it has accrued or become payable. with knowledge thereof shall be liable to a penalty of 50 dollars for each and every offense and any person who shall purchase or receive for sale any such tobacco.snutf or cigars. from any manufacturer who has not paid the special tax shall be liable for eachund every offenseto a penalty of8100.and. in addition thereto. a forfeiture of all the articles. as aforesaid.so purchasedor receivod, or the full value thereof and every person. before makm any cigars after the passageof this act shall app y for and procure from the "SENIBDIZ assessorof the district in which he or she resides.a permit.uuthq rising such persons tocurryon the trade of cigar making, for which permit he or she shall pay said asst assessorthe sumof 25 cents and every person employedor working at the bUBl pinaswshoof 01 or making in up other district than that O or she is a resit ent shall, beforemaking any cigars in such other district. presentsaid permit to the asst assessorof the district where so emplo ador working and grocure the indoysement of s ai asst assessort ercon authorising said business in said district. for which indorse ment the asstassessor shall be entitled to receivefrom the applicant the sum of ten cents and it shall be the duty of every asst.assessor.ppon application of any person residing in his district. to furnish a per!nit or to indorse upon the permit of the applicant. if aretsraiddeenotfine aagueortmheark indgistWriitcht inauththeority to urs ue properistrict of such asstassessor;and said asstassessor shall keep a.recordof all permits granted or indorsed by him.showing the date of eachpermi the name. residence and place of emploment.0 the party named therein.the name and district of the ofllcer who originally granted the same or who may have made any subsequentindorsementsthereon and the name or names of the partyor parties by whom the person namedin such permitis employed.or.if working for himself orhersolf. statingsuchfact: and every person making cigars shall keep an accurateaccount. in a book of all the cigars madeby hiui or her. for whom and their kind or quality; and if made for any other person, shall statein saidaccountthename of the person or persons for whom the some were made and his or their place of biisiucss and shall on the 1st Monda of ev ry month. deliver to the asst assessoro the district apopy of such account. verified by oath or aflirmation that the same is true and correct and if any person shall make any cigars without procuring such permit or the properindorsements thereon or ue loct to kcc such account in a book. he or sheshall O punishci by a fine of 5 dollars for each day he or she shall so offend or by imprisonment.forsuchtime as the court may order for eachdaysoffense. notexceeding 30; days in the whole. upon anyoneconviction and if any personmaking cigars shall fail tomakctho return herein required or shall make a false return. he or sbhyeismliaplrlisboenpmuennisthneodtbeyxacficendoi nngottehxircteyeddianygs$.1MA.nodr I any personfurnishedwith such permitmay apply to l the asst assessoror inspector of the district to have any cigars at their own manufacturecounted: and on receiving a certificate of the number. for which such feeasmay be prescribedby the Cornmissinner of Internallleveniio shall bepaid by theowner thereof.inn sell and deliver such cigars to any purchaser.in the presenceof said asst assessoror inspector.i i bulk or unpacked. without payment of the duty. copy of the certificateshall be retained by the asst assessor or by the inspector.who shall return the sameto the asstassessorof the district. The purchaser shall pack sueh cignrsin boxesor paperpackages.andhavethosemoinspected and marked or stamped according to the provisions of this act and shall make a return of the some, as inspected.to the asst assessorof the district. l and, unless removed to a bonded warehouse shall i pay the duties on such cigarswithin 5 days after, purchiisin them. to the collector of the district i wherein t cy Were manufactured and before the some have beenremoved from the storeor building I of such purchaser or from his po Ssioll; and any HI such purchaser who shall neglectl morethan 5 days to pack and have such cigars duly inspected and pay the duties thereon accordingto this not or who shall purchase any cigars from any personnot holding such permit. the duties thercon not having beenpaid shall be deemed guilty of a misdemeanor and be lined not exceeding and be imprisoned not exceeding 6 months. at the discretion of the court and the rigors shall be forfeited and sold. one 4th for the benefit of the informer. one 4th for the officer who seizedor had them condemned and 1/2 shall be paid to the Government, and any person. firm. company or corporation shall employ or procure any person to make any cigars. who has not the permit or the indorsement thereon requiredby this act. Hc she, or they shall be punished by a fine of ten dollars for each day he. she or they shall so employsuch person or by imprisonmentnot. Exceeding ten days and if nny person shall befound I makin! ciuars without such permit or tne indorse ment thereoii. the collector of the district may seize any ciunrs or tobaccofor making cigars. which may be found in possessionof such person and the same shall be forfeited to the U.S and sold: and 1/2 of the proceeds shall be paid to the U.S. one 4th to the informer and the other 4th to the collector making the seizure.