- 
LA 
CIGARS AND CIGARETTES 
such building or factory is located, and all appurte- 
nances thereunto belonging. 
Machines used in violation of law, although leased from 
a third person ignorant of such violation, are subject to for- 
feiture. The owner is held to have acted with the knowl- 
edge that.the property would be subject to forfeiture if the 
ousiness was unlawfully conducted, and to have taken the 
risk. (United States v. 220 Patented Machines, 99 Fed, 
559; T. D. 54.) 
The existence of a bona fide mortgage on personal prop- 
erty will not prevent forfeiture. (United States wv. 2461 
pounds of Tobacco, 103 Fed., 791.) 
845 Src. 3402. All cigars imported from foreign countries 
Imported ci shall pay, in addition to the import duties imposed there- 
z: pay tax; . . . 
Camps, when and OD, the tax prescribed by law for cigars manufactured in 
ov whom affixed. tho United States, and shall have the same stamps aflixed. 
The stamps shall be affixed and canceled by the owner or 
importer of the cigars while they are in the custody of 
the proper custom-house officers, and the cigars shall not 
pass out of the custody of such officers until the stamps 
have been so affixed and canceled, but shall be put up in 
boxes containing quantities as prescribed in this chapter 
for cigars manufactured in the United States, before the 
stamps are affixed. And the owner or importer of such 
cigars shall be liable to all the penal provisions of this 
title prescribed for manufacturers of cigars manufac- 
tured in the United States. Whenever it is necessary to 
take any cigars so imported to any place other than the 
public stores of the United States, for the purpose of 
affixing and canceling such stamps, the collector of cus- 
toms of the port where such cigars are entered shall 
designate a bonded warehouse to which they shall be 
taken, under the control of such customs officer as such 
collector may direct. And every officer of customs who 
permits any such cigars to pass out of his custody or con- 
trol, without compliance by the owner or importer thereof 
with the provisions of this section relating thereto, shall 
be deemed guilty of a misdemeanor, and shall be fined 
not less than one thousand dollars nor more than five 
thousand dollars, and imprisoned not less than six months 
aor more than three years. 
Relative to packing and stamping imported cigars: 
Sec. 2804 (amended act of August 28, 1894, section 26). 
No cigars shall be imported unless the same are packed in 
boxes of not more than five hundred cigars in each box; 
and no entry of any imported cigars shall be allowed of 
less quantity than three thousand in a single package; and 
all cigars on importation shall be placed in public store or 
bonded warehouse, and shall not be removed therefrom until 
the same shall have been inspected and a stamp affixed to 
sach box indicating such inspection, and also a serial num- 
ber to be recorded in the customhouse. And the Secretary 
of the Treasury is hereby authorized to provide the requisite 
stamps, and to make all necessary regulations for carrying 
the above provisions of law into effect. 
Relative to imported cigarettes, see section 400 (d) of 
the Revenue Act of 1928. (Sec. 829, U. 8S. C.)