New-York tribune., 1868-08-08

facture at the rate Of 1000 barrels per Disters
who have been assessed and paid a special tax fOr
the increased rate. In making the reassessment ALLOW
ance Will be made for the proportion OF the tax already
The tax will be eassessed from August or fourths
of the year Rechers required TO pay 200 for not
exceeding 200 barrels and 90 cents for each barrel IN ex
of that number Persons VINO engage III rectuylhg
under the new act will be assessed the pro rata
proportion of the $500, and the 90 cents tax per
barrel will be collected on eacn DaIIel III
excess Of such pro rata proportion of 200 barrels
changed but change is made IN rate OF the ah9u0ha
and in the amount OF sales IN excess OF which
additional tax Is to be paid II person CoInnences
business liquor dealer in August ne would be liable
Of the Year or of $780, and this would
the sale Of threefOurtbs OF $4,000 or Sl85O Whch when
exceeded he must begin to make separate returns ana
nav the additional rates required under the old law
Wholesale liquor dealer who paid the speea TAX OF sioO
the commencement OF the year should De charged or
made prior to July 90 at the Old rates anu or oe
made afterward at the ne" Inc t6n enu wnnth9 w p9
tax until his sales made after July 20 shan
have reached half that amount which ne mgnt s naSe We
sold had there been no change IN the law Inus IL ne
had sold $4,000 before the change he may sen SI0OOO
afterwards he had solo 10000 oe,oTg ne iy g Se soVI
after the change Manufacturers OF sls wiz oe assesseu
pro for the unexpred portion OF the year. O. seven
untAs OF $4,000 or $S 49, H. nOWSEtr ng b S N me- s
paid special tax OF $40 as mauuacture ne WI" &c s en- m
tiiled 20 deduction Of seven-nnths OF $40, or ~ ~
making the amount for which be is TO be assessed S "
In addition to this he is liable TO taX OF So Iot enen
still and $40 for each made by him for dlstlng
IT, however he manufactures other articles Deslde SUNS
or worms ne is not entitled to any deductions
account Of the special tax paid as manufaetuIer
are to pay $2 and addition s. for every $1,000 In excess
OF $4,000 II In business July goth they wiz De as
sessed sevennnths OF S25 ana wheh the sacs ~
sevenninhs Of $4,000 they will become suect 10 le au
dtonal tax or 50 per thousand Dealers commencing
business subsequent 10 that time Will De assessor pro
rata proportion OF S25 counting from the first day OF the
m nth in which they so commenced business, ana the
OF 50 will attach when their sales shal exceed te
same pro rata proportion OF $4,000 Wholesale dealers,
manufacturers G cigars ohscca ana mnst
pay the special tax of dealers In leaf
tobacco in addition to their other special taxes
EVaVy xVlo ut il
baccO snuff cigars is regarded as dealer IN TOBACCO
and where his annual sales exceed $0O ana 90 not eA
ceed 81 0OO must pay -, and - III addtlOn lor each S
OF 81 600 Any retail dealer, wholesale or retail
liquor dealer keeper OF hotel or eatinghouse who
sells tobacco snuff cigars must pay in addition 10 MS
special tax such the tax dealer in tobacco The
assessment for the uneXpired portion OF the year
will be accordance with the principles before stated
Manufacturers OF tobacco are required 10 pay seca
tax Of two dollars. IL they manufacture cigars they
must also pay a special tax such in addition II they
have already been assessed special tax as tobacc0msts
they will not be reassessed as manufacturers OF TOBACCO
In addition TO the special tax OF ten dollars tobacco
manufacturer where the amount OF the penal sum OF MS
bond exceeds ye thousand dollars, is hae 10 TAX Oh
two dollars for each thousand dollars. In making TINS
assessment assessors will estimate the amount OF TAX
which would be due for year, and when the assess,
ment is 10 date from the time OF the passage OF
the act, assess the manufacturers seVennlnths OF
that amount, and where he commences business
subsequent to the month Of July the pro rata proposition
OF such amount Tor the uneXped portion OF tne year
dating from the first day OF the month in which he 80
required TO pay special tax as dealers IN t0Daeco TOT sell
ing the prOduts OF their manufacture Manufacturers
cigars required TO pay $40 when their annual sales do
not exceed 5000 and In addition 81 for each thousand IN
OF 5000 ThosewhO have already paid tax az Obac-
nists and do not manufacture tobacco Will not be re-
qured to pay another special tax as cigar manufactur
er In some cases he will be assessed for the Taeabe
proportion of Sl0 and the OfLS2 per thousand will
be upon the excess Of the pro rata proportion OF 5000
Dstileres, cOmpOundeTs, manufacturers OF stills tobac-
and cigars not subject 10 the tax on sales proposed
By section A. act OF March 81. 1868.