The southern enterprise. [volume] (Greenville, S.C.) 1854-1870, 1868-08-12
Tne Tax Bill.

The President yesterday affix xed his signa-
| ture to the tax bill. While the machine of tho
| bill Is ponderous, its leading features may be
| SfGvght within n brief space.
;. The first section taxes every proof gallon of
| distilled spirits fifty cents, to be paid before
| removal from the distillery or ware house.
which tax is lien until paid upon the proper
ty and apparatus.
Srctions 2, 3 and 4 provide for methods Of
| testing quality and taking measurements.
Section provides that distillers shall regis
ter with tho assessors of tho respective dis
tricts, within sixty days from the timo the
| bill takes effect. -.
Section 6provides for the manner Of making
| registry.
Sections and 8 provide for tEo distincr's
| btnd and securities.
Sections 9 to IL, inclusive, designate tho
p'an OF the distillery, and provide for surveys
and location of buildings.
Section IL imposes n tax of two dollars on
every twenty bushels of grain converted into
| spirits.
Section IA to SIS, inclusive. provide for tho
| general management Of dstilleries, the rela-
tive duties of assessors and distiIlprs for
chGcks against fraud, for drawbacks means of
obtaining purity, and atix penalties for all
| viohtinns Of the law. ~ = -
Sections Sc to 50, inclusive regulate demos
! its in hOuded warehouses
| Sc, ton SO imposes a. spccial tax of 500
! annually upon every 184 barrels of spirits
| manufactured, and also provides for licenses
| Of 500 for every $4,000 worth sold, and ten
dohets Increase for every $1,000 increase OF
=. Dealers in tobacco. selling not exceeding
SlO,OOO worth annually, pay tax of twcntyo
hve dollars, and two dollars extra for every
Si,OOO worth sold. Rasers are not taxed for
sales OF their own production. Dealers, sell.
ing between 500 and 81 900 worth, are taxed
| five dollars; those above 81 900, two dolla,
ail I
| Manufacturers of tobacco pay ten dollars.
and two dollars additional for every 81 goo
| iher bond ~ in excess of $1,000. Manufac-
turers OF scgars pay ten dollars where their
sales do not exceed 5000 annually, and two
| dollars additional for cverv 81 600 in excess
OF that amount. An snuff and chewing tobac-
3@1ee is taxed thirty~two cents per pound smok-
ing tobacco sixteen cents per pound
Scc'.n 02 provides for the packing of to-
hacco and snuff so rs to facilitate the collection
Of the tax thereon
Sections G3 to so provide for the manner Of
collecting the tax, for penalties, STAMPING, and
| the general duties Of tho assessor and manu-
| iacturcr or dealer.
Manufacturers Of sugars must pav i've dol
lsrs Tor every thousand made, without regard
| To qua'Ity, and on all cigarettes if they weigh
| less than three pounds to the thousand ono
| dollar and a half; il over that weight, lvo
| doll.ls. .-
Tue time in which the bill goes into effect
| is fXel Ey
Section. And B" il FURTHER enacted, That
ali provisions OF this Act which require tho
use of stamps shall take effect a. the end of
sixty days from the passage of this Act; pro
vidod, thntif at my time prior TO tho expira-
| ton oi the Sa:d sixty days, il shall be shown
| 10 the satisfaction of tlc Secretary of tho.
| Treasury that a longer delay il necessary for
the preparation aud due delivery of any such
stamps, he shall be authorized tG fix a day,
! not later than tho first day of December next,
for putting said provisions relative 10 the uso
OF either Of such stamps into operation, and
shall give public notice of the day SO fixed
and determined upon, which day shall then Lc
! held aud taken to bc the time when that por-
tion of this Act which requires the use of
stamps shall have effect.
Those portious Of the enactment not includ-
cd IN the above section take effect imtn, diatcly
on its passage, which, of course, was yesterday: