The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1868-08-08
Drawbacks ON Mannsactslretl 70.
bacco and Cigars@ Circular from
che TreusAsry iecDartment.
,s.. TREASURY DEPARTMENT,
August 4, 1868.
To Collectors of Customs:

Sir,-Your attention ia directed 10 see.
tions Nos. n, 81 SO, So, 81, 90, 81. and
l0s, Of tho act Of July 20, 1868, entitled
An act imposing taxes on distilled spirits
and tobacco, and for other purposes I'm
der the seventy-seventh section call manu-
featured tobacco and snuff mot including
cigars) imported from foreign countries $
previous to the lst day Of October, 1868, is
required to be placed in q bonded ware
house Of the United States at the place of i'm.
portation, and cannot abe withdrawn from
such warehouse nor be entered for consump-
ton or transportation in the United States
prior to the said lst day of October, 1863"
You will perceive, also, that the same Sec
ton imposes upon such imported tobacco
and snuff, in addition to the import duties,
the tax prescribed in this act for like kinds
of tobacco and snuff manufactured in the
United States, and require that the same
stamps, respectively, shall be affixed. 4 z
The ninety-third section provides "that
all cigars imported from foreign countries
after the passage of this act shall, IN oddi-
ton to the import duties imposed on the
same, pay the tax prescribed in this act for
cigars manufactured in the United States,
and haze the same stamps alfred. Such
stamps shall be affixed and cancelled by
the owner or importer Of cigars while they
are in the custody of the proper custom
house officers and such cigars shall not
pass out of the custody of such officers until
the stamps have been so affixed and can
celled." The import duty is prescribed by
the proviso at the end of section eighty
seven, to wit, $3.50 per pound or twenty
five per cent. ad udlorem and the internal
revenue tax by the eighty-frst section, in
the following words "On cigars Of all de-
scriptions made Of tobacco, or any substi
tute therefor, five dollars per thousand on
| cigarettes, weighing not exceeding three
pounds per thousand, one dollar and fifty
cents per thousand : when weighing exceed
ing three pounds per thousand, FIVE dollars
per thousand" $3.50. r.
Section one hundred and eight enacts
"that all provisions Of this act which re-
quire the use of stamps shall take effect at
the end of sixty days from the passage of
this act," and that the delay may be still
further extended if deemed necessary by
the Secretary of the Treasury. The last
clause of section eighty-two provides that
cigarettes and cheroots shall be held to be
cigars under the meaning of this act.''
The department holds that under the
seventy-seventh section all manufactured
tobacco and snuff imported after the passage
of this act, and until October lst, 1868,
must be warehoused, and so remain until
said October LIST, 1858.
Cigars, cigarettes, and cheroots, imported
after the passage Of this act, are required
to pay the new rate of import duty as pre-
scribed by the proviso at the end of section
eighty-seven, above referred to, and the new
internal revenue, tax prescribed by the
eighty-frst section, above cited. You will
observe that section eighty,fve. requires
that "all cigars shall be packed in boxes,
not before used for that purpose, contain
ing respectively twenty-five, fifty, one hun
bred, two hundred and fifty, or five hun
dred cigars, each," and that section ninety
three extends this provision to imported
cigars, so that they cannot be permitted to
pass from your custody without being so
packed, ,rhether imported IN that condition
or otheraoisc. But under the provisions of
the one hundred and eighth section no inter-
nal revenue stamps are required within
the time limited by that section. In all
other respects the several sections above
cited are referred to take effect from and
after the passage of the act, under the last
clause of section eighty-two, above quoted.
The provisions in regard to packing also ex-
tend to cigarettes and cheroots.
The new law does not abolish the ordina
ry custom-house stamp now in use and
placed on all packages of imported cigars,
bit they must be aficed to the bores in aohich
they pass ont Of your custody. The Com
| missioner of Internal Revenue, it is under
stood, will, at an early day, issue regula-
tons for the collection of the internal reve-
nue. tax on cigars, cigarettes, and cheroots,
and until stamps are provided you will,
before permitting cigars, &c., to pass out of
your custody, require the production of
satisfactory evidence, under said regula-
tons, of the payment of said tax. Very
respectfully, FL. MCCULLoCH,
Secretary of the Treasury.
,Irr