, 1866-02-01

Report Of tho Revenue Commiaslo


two special reports to the Secretary of tn
Treasury on tea md coffee embracing stati.
tics of the consumption Of those articles /
the United States and the principal countrie
of Europe. The cousumptlon.o tea in Grea
Britain Is nearly three pounds per annum l.
every man woman and child In the kingdom
willie in the United States 1t. Is only finc
t!0n over ono pound. On The other hand, th
consumption Of coffee In tho United State
largely exceeds that Of any other country Il
the world. The production Of tea 10 snpposcl
to be equal to any probable demand for, 1t
but the production Of coffee is diminishing Il
all coffee growing countries except venezuel,
md Ccylon. Chiccory Is pronounced by tn
Commission to be rather beneficial than detri
mental to coffee, but they call the attention
of the Government to other adultcratious OF a,
abominable character, which should be Sc
rerely punished They recommend the pas
sage Of the following bills.
ELL Ton An ACT RELATIVE TO DUTIES OK TEA.
sestdfires ef hae United Sta7ts Of Ame7ica IN To-.
p7Yss osse,atted That from and alter the passage
III aa he alaezent'ai duty 81 len psr cenf q
really aud other ihan from The pisce Of production
be repealed, and in lieu thereof dutY f ten cent
per pound be levied and collected on all teas thu.
And te 4 further enacted, That from and after the
passage o this acl, NO abatement OF duty shall be
n1de on account Of damage received BY any lea OF
house, bui Il shat be lawful for the importer o.
owner to separate the damaged parts, md 10 abtn.
don The zane 70 the Government; and the same
shall he forth~tt entirely destroyed, under the di
port
4 nt1L ron AZ ACT RELATIVE 10 ruE Exc1sE on
oHoCSp coTFrE. sJCEs, ETC.
De enae7sd ~ le &tnate and Nouse ef Repr<.
sress dssemoad, That any person, tirm, company OF
corporation who tha1i hereafter cultiyate Or mo
dnce OF IN any mnnner be engaged N the cultivation
Or or 10 ,Ss S ehees as for ts
pound intended TO be sold al cotee, Of as substi-
tute for coffee shali nrst obtan yearly license 10.
ahsrp sst ess q e1esp as n'ae s. Sss X
any dollars; and any person who ehaii
on AZ an stes1 .4 3r t snGsss IN the Prodas~
c1t the license herein required having been OBJ
famed; Or uho ehall SELL Of otter for eaIe or man.
ne saf 70 sRosa sSaat e 9 e,e as
psy fine rot exceeding ase hundred dollars, to be
SEC .s"a is' e = shtr ~ <naeted, That e,e;v
person. nm, company OF coEpoistion4 who shall
hereafter be engaged IN the manufacture OF psepara-
1on 9t te or spIes Or q any
Of any artcle, material OF compound intended for
ne g rnnsh1te Tor e9ftea lei, or epaces, shall
ts.i G5'a1 s1 n o9 e,
ehal pay therefor the sum Of one hnndsed dollars,
and shall gige bond in such amount as tho Col.
ih,t issoF ba o. The 9s 3hss nay dem oond,uon
any a5tiele 90 1an1tastured By him Or them With
hereinafter reqused, and viii aso comply with ali
provisions OF law relating thereto and It ehalt not
without such license having frst been procured.
and every pe1son Who snail enga.c in Or carry on
herein required, shall forfeit nl! implements used
therein. and all srt1cles 70 manufactured, aud
materials for manufacture, and shall forfeit aad psy
n addition thereto fine Of $500 to be recovered
SIC. q. And u Il r.rtatr enacted, That On al,
kloutd coffee Prepared for manufacture sale there
excise Tar Of two cents per pound; and ou ali co1.
pounds End mixtures ofcofcc. gronnd and adultef.
ated Or mlxed with other materials, and fold: aud
pared or manufactured and sold a. coffee, or In
tended TO be used ~ a substitute therefor. thefc
ehal, be paid duly Of Two cents per pound and 0n
ese sea esIs
and on al preparations md mRnutacturet Of spices
10 Wit: pepper, mustard, pineuto, cloves, c1ove.
Items, IL ea:,la and espGeF-g1ound aad sold aud
tpiees, Of a. subesltute therefor, there shall be
paid IN excise tsx Of two cents per pound. PfpsI-
fed, I bat no exemption r IN payment Of dnty or
tax shall apply 10 the manufacture Of any OF the af.
tice4 ment;oEed or referred to tn this fectou but
the ta1 thereon, as bcrein required. sh1t1 he Ad
without reference to the amount ofproduct OF suc
manniaaure. Pror5dsd JfsyzseT, 1hat III ground
coffee, whether pure OF adatera ed, and all articles
compounds and preparations. manufactured and
sold ae cofee. or a. substitute for coffee; and
al adulterated teas, and all ground epIces,
whether pure or adutteAted. and all SUBJ
stltutes therefor, mAnufattu1ed for 1ale ufore-
SAID, ehall be sold onlY IN packages; and every
package thereof sht have affixed thereto when sold
or offered fcf kaIe By ths manufacturer, an exci.e
stump corresponding tn value to the rate Of duty
required. AZ befoec-mentioneu, and also the name
oI The manufacturer md place Of manufacture, and
the quantity contained in such package, md snch
e,amps shalI be purchased Of the Collector Of
the District aud shall be furnished BY the Com
missioner Of 1nternsl Revenue. In determining the
va'ne of. the stamps required, each pacsase eou-
tanning legs thsn one pound thali oe accounted ~
one pound. md any fractional part or pound 10
any package containing more than one pound. In
exeetE Of nne-E1ztcenth ofa pouud, shall bsaecount-
ed ns equivalent 10 another pound.
SEc1loN 4. lad % It further e19cfed, That any
OF any OF the articles herein men
toned, subject to IN c1t,se duty 10 be pafd By
afE1ng etamps aforesaid, who shall te1f or offer
for sale, or IN any war dispose OF and suffer 70 70
ont OF ht. possession. any Of sad arttces Without
aytng the proper stamps affixed thereto, OF with
Ont his Eams ttsmped on the packsec, shall forfeit