The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1865-09-05
TAX ON TOBACCO, SNUFF, AND
CIGARS.
Treasury Dept, Office of Internal Revenue,
Washinufnn Annnst 1864

Washington, August 2, 1865.
| The tax on tobacco, snuff, or cigars accrues
when they are sold, consumed, or removed for
| consumption or sale, or removed from the place
| of manufacture. A removal trou the factory to
! the store or warehouse Of the manufacturer IL
not such removal as renders the goods liable
to be assessed for the tax thereon, since the or
| binary storerooms connected with the manufac-
| tory included part of the place of man.
ufacture
Whenever it is proposed to remove tobacco or
any other manufactured goods or articles fr,m
and beyond the limits of the States lately il in
surrection, the duty to which such tobacco or
| other articles are liable must be Immediately
! ascertained. In order to do this inquiry should
be made 1st. Whether the goods were manu-
factured and removed from the place Of manu-
facture prior to September /, 1862. IF they
were, no duty is to be assessed upon them. I'd.
Whether sale, or such transfer or removal Of
the goods has ever been nade as would cause
the tax to accrue. Sd. At what precise time
was the sale or the transfer or the removal of
the goods made. When these facts are satisfac-
toriy determined the assessor will have no diff
Guilty in ascertainng the proper rates and the
amount of tax to be assessed.
All tobacco, snuff, or cigars subj ject to tax
under either Of the excise laws, in the hands of
tie manufacturer or producer thereof on the first
day Of April, 1865, will be liable when sold,
consumed, removed for consumption or sale, or
removed from the place of manufacture, to the
rates of duty existing on and after April l. 1865
Tobacco, snuff, aud cigars may 10 removed
from one district to another in the United
States, or from any port within the States lately
in insurreetion to a Northern port, under bonds
as per regulation prescribed by the Secretary Of
a1a ha cd in
bonds, provided the district to which such re-
moval is made is port of entry.
Before aRy tobacco, snuff, cigars are trans
ported beyond the limits of the States lately in
iusurrection, whether in bond or otherwise, the
same must be inspected and branded with the
date of its manufacture, the rate of tax to which
it is liable, and such marks as will enable the
officers of internal revenue in every case to
identify the precise lot shipped or transported.
If tobacco, &c, is to be transported on which
the tax has been paid, or which is claimed to be
exempt from duty, in addition to the inspecting
and marking, as indicated above, the owner or
party desiring to transport will procure the GER
tifcatc of the collector of the district from which
it is to be removed that the tax has been paid
on that identical lot of tobacco, &C., or his GER
tifcate endorsed by the assessor OF the district,
that he is satisfied that such lot, so inspected,
branded, or marked, as set forth in said certif-
cate, is not liable to any duty.
All tobacco, snuff, or cigars landed in any
district beyond the limits of the States lately in
insurrection, without the inspectors brand and
marks, as indicated above, and without being
accompanied by certificate from the collector
of the district from which the goods were trans
ported that the tax has been paid, or that he has
. been paid, or that be has satisfactory evidence
shat they are not subject to any tax, will be
liable to be seized, forfeited, and sold for the
payment Of taxes, according to the rates imposed
by the law DOW 10 force, Ia whatever district
they may be found. Collectors seising any such
goods will hold them for sufficient time for
the owner or parties interested to show, If such
is the case, that the goods are not liable to any
duty, or that tbe duty to which they were liable
has been paid. WILLIAM ORION,
Commissioners Internal Revenue.