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advisable provide for the issuance and exclusive use of stamps of a new design and forbid the use of stamps of any other design, and he is hereby empowered to n~ke and carry into effect all such reasonable rules and regulations relating to the preparation, furnishing and sale of stamps as he may deem necessary, including the granting of refunds when deemed appropriate. He is hereby further authorized and empowered to prescribe the method to be employed and ~qe conditions to be observed in the use of meter machines for printing upon packages of any such tobacco products insignia to represent the payment of the tax. Section 8-82. Duties of dealers and of sellers with respect to tax on sale of tobacco products. Every dealer in tobacco products is hereby required and it shall be his duty to purchase such s~amps at the office of the city treasurer as shall be necessary to pay the tax imposed under the previsions of sections 8-?9 and 8-80 of this Code, and to affix a s~amp of the monetary value prescribed by said sections, or cause such stamp to be affixed, to each package of tobacco products prior to delivering or fur- nishing such tobacco products to any seller; provided, however, that nothing herein contained shall preclude any dealer from authorizing and employing any other agent to purchase ~n_d affix such stamps in his behalf or to have a stamp meter machine used in lieu of gummed stamps to effectuate the provisions of said sections° Stamps or the printed markings of a meter machine shall be placed upon each package of any to- bacco product in such manner as to be readily visible to the purchaser. Every seller is hereby required ~o examine every package of tobacco products prior To exposing it for sale for the purpose of ascertaining whether such package has the proper stamp affixed thereto in compliance with the provisions of this article~ If, upon such examination, unstamped or improperly stamped packages of tobacco products are dis- covered, the seller shall immediately notify the dealer from whom such packages were obtained, and upon such notification the dealer shall forthwith either affix to such uns~amped or improperly stamped packages the proper amount of stamps or shall replace such packages with others to which stamps have been properly affixed. If a seller shall obtain or acquire possession of unstamped or improperly stamped tobacco pro- ducts from any person other than a dealer, the seller shall forthwith notify the director of finance o~ such fact and the director of finance shall thereupon desig- nate an agent to affix the proper stamps to such tobacco products, the funds required to purchase such stamps to be advanced to such agent by such seller. In the event that any packages of tobacco products are found in the possession of a seller with- out the proper szamps being affixed thereto, or without authorized printed m~rkings of a meter machine thereon, and the seller shall he unable to submit evidence estab- lishing that he received such packages within the immediately preceding forty-eight hours, the presumption shall be that such packages are being kept by the seller in violation of the provisions of this article and shall subject him ~o all the penal- ties hereinafter provided° In the event that the director of fins~uce shall promul- gate rules and regulations so requirzng, every dealer~ agent or seller is hereby further required and it shall be his duty to cancel all stamps upon packages of to- bacco products in accordance with such rules and regulations. It shall also be the duty of every dealer ~ud seller, and he is hereby required, to maintain and ~o keep for $ period of two years such records of tobacco products received and sold by him as m~y be required by the director of finance, to make all of such records available for ~mination by the director of finance upen demand, and to make available to the director of finance the meanS, facilities ~d opportunity for m~king any such exami- nation at all reasonable times~ Section 8-83. Powers of director of finance relative to t~o -3-