Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-03-08
robacco---Important to Manufacturers and Ship
pers.
The following is important to manufacturers of
tobacco:


tobacco:
TREASURY DEPARTMENT,
OFFICE OF INTERNAL REVENUE,
Washington, February %, 1866.
By order of the Secretary of the Treasury, dated
February 2, 1863, Especial No. 3D. 1T Is provided
that on and after March l, 1866, all southern man
ufact1re in the possession of the manufacturer,
shall be held subject to the present rates of duty
no exception being made In any case on account
of the date of manufacture
The reasons assigned for this order are, that
abundant opportunities have been given manufac-
tuners to dispose of the goods hand at the time
of the establishment of collection districts, and
that the privileges granted under the circular OF
September H. 1S6J-lHtended for the relief of
manufacturers from the duties which under the
circumstances, might bear hardly upon them
were nevertheless Inconsistent with the general
provisions of law, adverse to the interests of
acturers who paying the current rates of duty,
and susceptible of very great abuse The effect of
this order Is to place all manufactures and prOduc-
tOns which i'll the possession of the manu-
acturer or producer on the LIST of March, 1866, on
which duty, the duty to which they were
held liable under the circulars of June 81 and
September IA, 1865, had been paid, on same foot
ing as like manufactures and products were placed
by the act of June 80, 1864, and to make them
liable to the current rates of duty when sold, OF
consumed, OF used, or removed from the place of
manufacture.
t. Tobacco owned by the manufacturer on the
lirst day of March, 1866 and not in bond although
not inspected, branded and tax having been paid
thereon before the first day of March, 1866, will
not be exempt from additional tax under order of
February I'd.
, Tobacco which has been shipped by the man
ufacturer in the States lately in insurrecton, in
bond Will not be held liable to any additional du-
" that conditioned in the transportation bond.
=; Tobacco in the hands of purchaser (the tax
to which it was liable either within without the
'insurrectOnary States - having been paid,) and
bearing the proper inspection marks, will not be
held liable to any additional tax after the first OF
March
t. Tobacco in the hands of d purchaser within
the 9, insulrectOnary States" and made prior to
tie establishment OF a collection district, and pur
chased prior to March, 1866 will not be held liza
Die to tax unless transported beyond the limits OF
such States.
D. Tobacco owned by purchaser and shipped
Ill bond will not after the first of March, be held
liable to any additional tax to that conditioned in
the transportation bond. In this respect the
manufacturer and the purchaser, having shipped
tobacco i'll bond will be regarded alike, and sub
iect to pay only the duty named III the bond.
s. Parties who hold tobacco which they manu-
featured themselves are to be regarded as the man
ufacturers, though they may not now be engaged
in the business of manufacturing
I Tobacco i'll the hands OF manufacturer,
made prior to the establishment of collection
district subsequent thereto, must before the
same is used removed for consumption, be
inspected and marked with the date ot the inspec
ton and the name of the inspector. When such
tobacco Is sold, consumed, or removed Tor con-
sumption or sale, or removed from the place of
manufacture, unless removed to q bonded ware
house shipped in bond, the tax accrues there
on, and and after the first day of March, 1866,
the tax all such tobacco will be assessed and
collected according TO the rates of duty imposed
by the excise law now in force, which may
hereafter be in force at the time of sale, removal,
&c.
8. The same rules substantially apply to all
other manufactures and products, except cotton
and spirits of turpentine, as are herein given con-
corning the taxation of tobacco.
+. A. ROLLINS,
Commissioner