The West Virginia journal. [volume] (Charleston, W. Va.) 1864-1877, 1865-03-15
Tax on Tobacco and Cigars.

The House On the l+th, in committee
Of the whole, decided the important
question Of taxing tobacco and cigars.
The following are the rates and rcSuia-
tions which we're agreed to-: On cayep.
dish plug, twist and all other kinds Of
manufactured tobacco, forty cents per
pound on tobacco twistedrby handJor
reduced from leaf into condition to be
consumed without the use Of any'm
chine or instrument, aud without being
pressed, swec,cncd, or otherwise prepared,
thirty cents per pound on hnc.cut
chewing tobacco, whether manufactured
with stems in or not, or however sold,
whether loose iu bulk, or in packages,
pa pers, wrappers or boxes, forty cents
per pound on smoking tobacco Of all
kinds, except when made Of stems,
thirty five cents per pound !; on smoking
tobacco made exclusively Of stems, NJ:
teen cents per pound; on cigarettes,
made of tobacco inclosed in paper wrap
pcrs, and put up in packages containing
not more: than twenty. y.Gve cigarettes, .htlye!' hye'
cents per package on cigar cheroots
aud cigarettes made wholly Of, to- bacco,
or Of any substitute therefor, whether Of
imported or domestic manufacture, Go
cents per pound and no tare for bog or
package in which any cigars Or cigarettes,
are packed shall be allowed. in ascortain.
ing the weight; aud the duty thus levied
shall he collected under such regulations
as tho Secretary of: the Treasury may
prescribe 1t is provided thut any per-
son with proper, Permit may apply to
an assistant usscsso OF. .orinspector OF their.
district to have any cigars of their own
manufacture weighed, and on on,recelYlhg
certificates of said weight, for which:the
owner of'the tobacco must, payna fec,
such persons may sell and loliver:to to any
purchaser, in presence, Of said assistant
l.assessor or inspector, lip bulk, or.un-
Epacked,' without payment of. duty; It o
copy of the certificate shall be retained
by the assistant assessor, and on inspcc.
tion shall return the same to the iasslsiI si:3i:,
,tant assessor of tho district The purt
chaser shall pack such cigars in boxes.
and hsye,samo inspected, marked or
stained, and shall make ircturn of,the
same, as,iuspected, TO- the. assistant as:
SCISSOR, ofthe district, aid unless removed
to a bonded warehouse, shall pay duties
on such cigars witbn' 6vo days'aftcr
purchasing them, and" before the same
have been removed from thc' store or
building Of such purchaser, or from'his
possession, and anysuch purchaserwho
Shall neglect; for more than fita days'to
pack, and have such. cigars daly%inspoct-'
cd, and Pay duties thereon, aooosdias' to
this act or who, shall bpurchase"auy
cigars from any person not holding. such
permit, the duties thcrconr not having
been paid, shall be. decmedtgailty, of. a
1.misdsmeanor, and be-. lined not exceed
bing fve hundred dollprs, and be impris:
oned not exceeding SIX mouths, at nthe
discretion Of the court and. the cigars,
shall be forfeited and held, one.four!h
for the benefit Of the :informer,, one:
fourth for the officer who seized or bad
them condemned, and one half shall be,
puid to the Government. -. ..,.,... 80.
h., -, ,-...- = ''''' ~