430 
CIGARS AND CIGARETTES 
841 Sec. 8897. [Amended by sec. 16, act of March 1, 1879 
purmoval with (20 Stat.,348).] Whenever any cigars are removed from 
ing, stamping, or any manufactory, or place where cigars are made, without 
branding. being packed in boxes as required by the provisions of 
this chapter, or without the proper stamp thereon denot- 
ng the tax, or without stamping, indenting, burning, or 
impressing into each box, in a legible and durable manner, 
the number of the cigars contained therein, the number of 
‘he manufactory, and the number of the district and the 
State, or without properly affixing thereon and canceling 
the stamp denoting the tax on the same, or are sold, or 
sffered for sale, not properly boxed and stamped, they 
shall be forfeited to the United States. And every person 
who commits any of the above-described offenses shall be 
fined for each such offense not less than one hundred 
ollars nor more than one thousand dollars, and impris- 
sned not less than six months nor more than two years. 
using traudn- And every person who packs cigars in any box bearing 
lent or imitation 5 false or fraudulent or counterfeit stamp, or who affixes 
to any box containing cigars a stamp in the similitude 
or likeness of any stamp required to be used by the laws 
of the United States, whether the same be a customs or 
internal-revenue stamp, or who buys, receives, or has in 
his possession any cigars on which the tax to which they 
are liable has not been paid, or who removes, or causes to 
be removed, from any box any stamp denoting the tax 
on cigars, with intent to use the same, or who uses, or 
permits any other person to use, any stamp so removed, 
or who receives, buys, sells, gives away, or has in his 
possession any stamp so removed, or who makes any 
other fraudulent use of any stamp intended for cigars, or 
who removes from the place of manufacture any cigars 
not properly boxed and stamped as required by law, 
shall be deemed guilty of a felony, and shall be fined not 
less than one hundred dollars nor more than one thousand 
dollars, and imprisoned not less than six months nor 
more than three years. 
Provided, That cigars packed expressly for export, and 
which shall be exported to a foreign country under the 
restrictions and regulations prescribed by the Commis- 
sioner of Internal Revenue, and approved by the Secre- 
tary of the Treasury, shall be exempt from the provisions 
of this section, and also from the provisions of section 
thirty-three hundred and ninety-three of the Revised 
Statutes, requiring a label to be affixed to each box. 
See section 3445, relative to canceling stamps. (Sec. 1171, 
U. 8. CGC. 
SG to a box containing domestic cigars a stamp in 
the similitude of a customs stamp is an indictable offense, 
and it is not necessary in the indictment to aver an intent 
to defraud the United States. (United States ov. Jacoby, 
12 Blatchf.,, 491; Fed. Cas. No. 15462.) 
Cigars removed from factory without stamping into each 
hox the number of the manufactory and the number of the