The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1868-08-12
Vol NEsDA MORN GUT

those rates in whatever package, put up
: Sparkling wines made from native grapes c,
cmpt. Returns to be made semi MONTH
without notice and payment forwith, of ia
due. Penalties denounced.
Section g. All owners of any spiri
whatsoever, intended for sale, exceeding
gallons and not lii bonded warehouse, requil
ed forwith to make return of same under cat
to their collector on the act taking effect
Collector to be satisfied that tax has bee
paid, then gauge sand stamp same. Dret
lions as to returns and gauging. Peua!tie
denounced for fraudulent marking.
Section So. All forfeited spirits to be sol
subject to immediate payment of tax.
! Section SO. Special tax of distillers 9
| 100 forty gallon barrels $500, and 81 70
each additional barrel. pistillers defined
monthly returns required.
i Wholesale liquor dealers to pay 500,
annual sales are not over $4,000, and ST.
on each additional 81 900: definition; con
ditional exception of distillers and brewer
selling on the premises; exemption as t.
the conflict with State and municipal laws
Manufacturers of stills to pay $50 per an
mum, and $40 for each still or worm.
Dealers in leaf tobacco; sales under SO,
600 per amman, $25, and So on each addi
tional 81 ,O0o; definition Of; no exemption
on account of paying tax as wholesale dealer
tobacoonist, manufacturer of cigars or tobac-
co; farmers and planters selling their own
products only exempt.
Dealers in tobacco to pay SIS per annum on
sales under $1,000, and 81 on each addition
al 81 900; definition Of, every retail dealer
liquor dealer, inn, tavern and eating house
selling cigars, to pay special tax as tobacco
dealers.
Manufacturers Of tobacco to pay SO, and
So per 81 900 on tho excess of $4,000 of the
penal sum of their bond.
Manufacturers of cigars to pay $40, and
81 on each 81, 900 in excess of $1,000; de-
gned; must give bond before obtaining spe-
cial tax receipt. Every cigar maker to regis
ter his name.
Section 81. Snuff and snuff flour, 33 cents
per pound. Fine cut, plug and twist, 80
cents per pound. Stem smoking, is cents
per pound,
Section g. Manufacturers thereof to
give written notice in detail, and bond be-
fore commencing business and obtain collec-
tors certificate. What shall be deemed man
ufacturing defined.
Section g. Every manufacturer of snuff
and tobacco to put up sign. Penalties de-
nounced.
Section 67. Directs preparation of stamps,
their use and cancellation on snuff and to-
bacco.
Section GO. Labels to be affixed by manu-
facturer on each package of tobacco and
snuff. Penalties denounced for failure.
Section 60 Enrfa;t.ru Ivnvurvo.1 re-
moval of tobacco and snuff without stamp,
Section 70. Absence Of proper prima .fa-
Gle of fraud, and forfeiture denounced.
Section II. Penalties denounced against
any person removing tobacco without stamp,
or using fraudulent stamp, &c
Section r. Stamps on emptied packages
to be destroyed. Penalties denounced.
Section IS. Manufacture Of tobacco and
snuff on shares, Or by parties not owners OF
materials.
Section r. Dealers in leaf TOBACCO to keep
open book, and enter daily items Of purcha-
ses and packages, quantities, names and resi-
dences.
Section IS. Requires every dealer having
now more than 20 pounds Of tobacco or 10
pounds Of snuff, imported or domestic, to
make inventory Immediately, and return
same forthwith under oath to assistant assess
OF, and make similar monthly inventory
Sales after January LIST, 1869, prohibited,
unless goods put up and stamped as herein
directed.
Section 70. Penalty denounced against
any person selling tobacco or snuff hereafter
made, with prctence of manufacture and tax
paid prior to this act.
Section 81. Cigars S. per NJ. Cigarettes
weighing 3 lbs, or under per NJ, 81 80 +;
over Tbs. S. per NJ. Full power given to
commissioner to regulate inspection and col
| lection.
Section So. Manufacturers of cigars to
give written detailed statement of business,
without previous demand, give bond and OBJ
tain collectors certificate; penalties dcnounc-
ed.
Section So. Cigar manufacturers to keep
sign up under penalty.
Section 49, Cigars to be packed in new
boxes only, in certain quantities, and stamp
ed under penalty.
Section 49, Manufacturer of cigars to
afix his name, number of cigars and notice
that he has complied with all the require
ments any neglect to do so Or removing such
label to be fined $50 for each box.
Section 49, Cigars removed without stamp
affixed or without being branded shall be for
feited to the United States; persons guilty Of
the above to be fined not less than 500 mol
more than 81 900, and to be imprisoned moi
less than six months nor more than three
years.
Section o.. Absence of stamp notice to
all that tax has not been paid.
/ Sec. 81. Cigars manufactured upon com
mission or otherwise the stamp shall be fixed
by actual maker before cigars are removed
in case of fraud in respect to such manutac
ture, fine to be incurred of not less thar
500 nor more than $4,000.
| Sec 81 Any one receiving or selling CT
gars without paying special tax, or withou
giving bond, or without aaixing stamps, o.
making fsIse entries, to forfeit machinery
tools and fixtures, and groundon which build
i ing stands.
! Sec. 90 All imported cigars to have, ii
addition to import duties, stamps affixed