The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1868-11-11
,ortaut to Dealers I'm Tobacco
SuuT. and Cigars.

Snuff. and Cigars.
Among the supplemental regulations con-
corning taxes on tobacco, snuff, and cigars,
;ssped by the Commissioner of Internal
Revenue few days since, we find the.fol-
lowing;
1.-THE monthly returns Of tobacco and
,;r.r manufacturers for the month of No
renher must set forth the whole quantity
old during the month, the number Of cigars
canned by the inspector under the old law,
an1 also the quantity upon which taX-paid
Stsmrs were affixed, and the tax will be as
sessed only upon the quantity sold without
tax.paid stamps. When stamps have been
.rnnEed the returns of tobacco and cigar
manufacturers will no longer be put upon
the assessment list or be receipted for by
collectors on Form 23M.
Under the act Of July 20, 1868, no pro-
vision is made for the rc-working or re-
handling Of spoiled tobacco after the same
has been stamped.
INSPECTORS will not be required to in
spect tobacco, snuff, or cigars, when the pro-
per tax-paid stamps are affixed to the
packages and duly cancelled before re-
moval from the mandatory. This limits
the duties of inspectors exclusively to the
inspection and transfer of bonded goods, or
articles that are to be bonded.
The absence Of proper stamps on any
package Of manufactured tobacco or snuff,
or on any box Of cigars, sold or offered for
sale, or kept for sale sections 20 and 9O),
is declared to be noticed to all persons that
the tax has not been paid thereon, and to
be prima .facie evidence Of the non-pay-
nent thereof. and such tobacco, snuff, and
cigars, may be forfeited. 1t is enioined
upon all assessors, as soon as stamps are
provided, to make, through their assistant
assessors, q thorough canvass of their seve-
rsl districts for the purpose of obtaining
Ill and accurate inventories from oil deal
ers in tobacco, snuff, and cigars, Of the
stock on hand on the lst day of December.
ANY person who shall sell, or offer for
sale, tobacco, snuff, or cigars, not properly
stamped and cancelled, after the day fixed
for the use of stamps November %, 1861
and which have not been included in any
monthly inventory required by sections rs
and "a, or any person selling or offering to
sell the same who has neglected or refused
to make such monthly inventory, will be
liable to the presumption of having vio-
lated the law, and upon complaint made
against him the burden Of proof will be
upon him to show why proceedings for the
forfeiture of the goods held by him without
having the proper stamps affixed should not
he commenced.
Of July 20, 1868, it is hereby prescribed
that the afxing and cancellation of stamps
placed on packages containing tobacco,
snuff, or cigars, shall be done in the fol-
lowing panner-yiZ.:
"Afiring.-The stamps are to be affixed
to the packages by using such adhesive ma
tcrial as will cause them to stick to the
vood, paper, or other package, securely and
permanently.
Cancellations 81 requires that
stamps used on any wooden package shall
be cancelled by sinking a portion of the
stamp into the wood with q steel die. This
die should be at least one inch in diameter.
The export stamp will be cancelled in the
same manner. The small stamps for cut
tobacco and snuff in packages of one-half
ounce, one ounce, and two ounces, and the
stamped foil wrappers, must be cancelled
BY writing or imprin;ing upon each stamp
the manufacturers or proprietor's name
and the date of cancellation. The strip
stamps for tobacco and snuff will be cam
cel!el in the same manner, and, in addition
thereto, each strip stamp must be so affixed
on the package that in opening the same,
or using the contents thereof, the stamp
shall be etEcctually destroyed. The strip
stamps for cigars in boxes will be cancelled
ny the use Of a stencil plate OF brass or
copper, in which there shall be cut not less
than six waved lines long enough to ex-
tend not less than three-quarters Fof an
inch beyond each side Of the stamp on the
box.
when stamps are affixed and cancelled
before removal of the packages from the
manuiactory, the work of aftixing and can
ceiling must be done, or caused to be done,
BY the manufacturer