The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1865-03-25
The Tax on Cigar. and Tobacco.

upon cigars and tobacco by the amended
| internal revenue bill:
On snuff. manufactured of tobacco OF
any substitute for tobacco, ground dry
or damp, picked, scented, or otherwise,
of all descriptions, when prepared for use
forty cents per pound.
On cavendish, plug, twist and all otii-
er kinds of manufactured tobacco, moi
herein otherwise provided for, forty cents
per pound. -,
On tobacco twisted by hand, or re-
duced from leaf into condltioh 10 De
consumed, without the use OF any ma
chine or instrument, anu withoht peihg
pressed, sweetened, or otherwise pre-
pared, thirty cents per pound
On fine cut chewing tobacco, whether
manufactured with the stems in or not,
or however sold, whether loose, IN bnlk
or in rolls, packages, papers, wrappers OF
boxes, forty cents per pound
On smoking tobacco of all kinds, and
limitations thereof, not otherwise herein
provided for thirty-five cents per pound
On smoking tobacco made exclusively
of stems, and so sold, fifteen cents per
pound. =.
On cigarettes made OF tobacco, in
closed in a paper wrapper, and put mp IN
packages containing not more than twen-
ty-five cigarettes, and valued at not
more than FIVE dollars per hundred pack
ages, five cents per package.
On all cigars, cherOots and cigarettes'
made wholly of tobacco, or OF any SUB,
stitute therefor, ten dollars per thousand
cigars; by inserting in the paragraph re-
lating to cigars, after the words "imprls-
onment not exceeding thirty days" the
words, And any person furnished with
such permit may apply to the assistant
assessor or inspector OF the district 10
have any cigars of their own manufac-
ture counted; and on receiving certIfi-
cate of the number, for which such fee
as may be prescribed by the Commission
er of Internal Revenue shall be PAID by
the owner thereof, may sell and deliver
such cigars to any purchaser, IN the pres
ence of said assistant assessor or lnspec-
tor, in bulk or unpacked, VII hout pay
ment of the duty. A copy of the certifi-
cate shall be retained by the assistant
assessor or by the inspector, who snail
return the same to the assistant assessor
of the district The purchaser shall pack
such cigars in boxes, and have the same
inspected and marked or stamped accord
ing to the provisions ofthis act, and shall
make a return of the same as Inspected
to the assistant assessor of the district
and, unless removed to bonded ware
house, shall pay the duties on snch ei-
gars within five days after purchasing
them, to the collector of the district
wherein they were manufactured, and
before the same have been removed from
the store or building of such purchaser
or from his possessions and any snch pur-
chassF who shall neglect for more than
Ave days to pack and have such cigars
duly inspected and pay the dnties there.
OH according to this act, or who shall
puchase any cigars from any person not
holding such permit. the duties thereon
not having been paid shall be deemed
guilty of misdemeanor, and be fined
not exceeding $500, and he imprIs-
oned not exceeding six months, at the
discretion of the court, and the cigars
shall be forfeited and sold. one-fourth for
the benefit of the informer, one efourth
for the officer who seized or had them
condemned, and one-half shall be paid to
the Government.