The south-western. [volume] (Shreveport, La.) 1852-1870, 1866-09-19
The AmendatorY Tax Bill.
CONTINUED.
PrBLrc-No Ill :

PuBLIC-No- Ill.
AN ACT to reduce internal taxation and to amend al
act entitled An act to provide internal revenue t
support the government to pay interest on the publ
debt, and for other purposes approved June Thrift
eth, eighteen hundred and sixty-tour and amen
Gatory thereof
be renewed changed from time to time in regard Il
the suretes or amount thereof according to the dscre
on OF the collector under the instructions Of the com
missioner OF internal revenue And every person. firm
company, or corporation aforesaid shall exhibit when
ever demanded by any officer of internal revenue
cerllcate from the collector who is hereby authorised
and directed to Issue the same setting forth the kline
and number OF machines, presses, snuff mus and mum
Der OF cigar makers for which bond has been given
ANA any person, firm or corporation manufacturing to
oacco, snu, or cigars of any description without first
furnishing the bond in the herein required shall
De subject to fine of three hundred dollars and in ad
aluon thereto, upon conviction thereof, shall be liable
70 Imprisonment for term not exceeding one year al
the discretion of the court
That section eghtyeght be amended bv striking out
al after the enactlng clause and inserting lieu there
ot the tOlloWng That 1t shall be the duty of the assis-
tant assessor OF each district to keep record in book
or books to be provided for the purpose to be omen
the inspection of any person upon reasonable request
OF the name OF any and every person, firm, company
or corporation who may be engaged in the manufacture
OF tobacco snuff cigars in his district together with
the place where such manufacture is carried on and
paCe OF residence 0f The person or persons engaged
therein; and the assistant assessor shall enter in said
record, under the name OF each mannacurer an alb
stract of his monthly returns and each assessor shall
keep similar record for the entire district
That section eighty mine be amended by striking out
all after the enactng clause and inserting in lien
thereof the following That in all cases where tobacco
Shu or cigars, OF any description, manufactured
in whole or in paTt.51 pon commission 1r shares or
where the material furnished or sold by one party
with understanding or contract with another that
The manufactured article is to lie received in payment
thereof the tax imposed by law thereon may be as
sessed upon the party for whom the was made or
to whom the delivered as aforesaid or anon
the person party who made the same the assessor
shall deem best for the collection of the revenue And
IN case OF fraud on the part of either of said parties
in respect to said manufacture or of any couson on
their part with intent to deraud the revenue such ma
terIaI and manufactured articles shall be liable to for
eture and such articles shall be aEe to be assessed
me hghes! rates OF tax imposed by law upon any ar
Gle of like kind
That section eighty be amended by striking out all
after the enactng clause, and inserting in lieu thereof
/ the following: That any person. firm or company or
corporation, now or hereafter engaged in the nanuac
ture OF tobacco, snuff, cigars OF any description
whatsoever, Shall be, and hereby is required to make
out and denver to the assistant assessor OF the assess
ment district true statement inventory Of the guam
tty of each of the different kinds Of tobacco snuff
lour snul CIGARS tntoil, lcorice and stems held or
owned by him them the first dav of January of
each year, or at the time of commencing business
under this act setting forth what portion of said goods
was manufactured or produced by him or them, and
what was purchased from others, whether chewing
smoking, hne-cut, shorts, pressed, plug, snufHour
prepared snuff or cigars, which statement or inventory
shall be verified by the oath affirmation of such per-
son or persons, and be in and form as pre-
scrbed by the commissioner of internal revenue and
every snch person. company, corporation shall keep
IN book form an accurate account of all the articles
aforesaid thereafter purchased by him or them the
quantity OF tobacco suuiiour cigars of whatever
description manufactured sold consumed or removed
for consumption or SALE removed from the place of
manufacture; ana he or they shall, before the
tenth day Of each month"; furnish the assistant asses
sor of the district true and accurate abstract of all
such purchases and sales or removals. which abstract
shall be verified by oath affirmation and in case Of
refusal neglect to deliver the inventory or keen the
account or furnish the abstract aforesaid, he they