Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-12-10

EpIroRs LEDGER: An article entitled
"Petition for Repeal" has come TO sight,
and will inform you that the law regard
ing manufactured tobacco, snuff and
cigars is entirely differentfrom what you
stated, and | will give you the correct
account, aud hope that the merchants OF
your city will guide themselves accord
ing:
"Seciion 70. And be il further en-
acted, That the absence Of the proper
stamp on any package Of manufactured
tobacco or snuff shall be notice to all
persons that the tax has not been paid
thereon, and shall be prima tacie evi.
dence of the non-psyment thereof; aud
such tobacco or snuff shall be forfeited to
the United States"
"Sec. IS. And be IL further enacted,
That from and after the passage Of this
act it shall be the duty of every dealer in
manufactured tobacco having on hand
more than twenty pounds, and every
dealer in snuff having on hand more than
ten pounds, to Immediately make true
and correct inventory of the amount OF
such tobacco and snuff, respectively,
! under oath of affirmation, and to deposit
such inventory with the Assistant Asses
sor of the proper division, who shall i'm
mediately return the same to the Asses
sor of the district, who shall Immediately
thereafter make on abstract Of the sew.
eral inventories filed in his office, and
transmit such abstract to the Commits
sioner of Internal Revenue; and like
inventory and return shall be made on
the first day of every month thereafter,
and like abstract of inventories shall be
transmitted, while any such dealer has
tobacco or snuff remaining on hand man
ufactured in the United States or reported
prior to the passage of this act, and not
stamped. After the first of January,
1869, all smoking, fne-cut chewing to.
bacco or snuff, and after the first day OF
July, 1869, all other manufactured to-
bacco, of every description, shall be taken
and deemed as having bean manufactured
after the passage of this act, and shall
not be sold or offered for sale unless put
up in packages and stamped as pre-
scribed by this act, except at retail by
retail dealers, from wooden packages
stamped as provided for in this act; and
any person who shall sell or offer for
sale after the first day of January, 1869
any smoking, fne-cut chewing tobacco
or snuff; and after the first day of July,
1869, any other manufactured tobacco,
not so put up in packages and stamped,
| shall, on conviction, be fined not less
| than five hundred nor more than five
thousand dollars and imprisoned not less
than six months nor more than two
years"
As regards cigars, so shall all cigars,
of every description, on hand after the
first day of April, 1869, be taken to have
been either manufactured or imported
after the passage of this act shall be
stamped accordingly; and any person
who shall sell or offer for sale after the
frst day of April, 1869, or cigars pur-
porting or claimed to have been imported
net so put up in packages and stamped, as
provided by this act, shall, on conviction,
be fined not less than FIVE hundred nor
more than FIVE thousand dollars, and i'm
prisoned not less than six months nor
more than two years"
As there are, in the usual course of the
tobacco trade, large stocks of tobacco
and cigars on hand, after the first Of
January, frat of July aud first of April
all dealers in tobacco in the Northern
and Western cities have appealed to
Congress to repeal. this act, as it is un-
just, oppressive and wholly unprece-
dented; and / hope that the Memphis
tobacco dealers will also use all honora-
BILE means to secure such modification
of said act, as it will secure to the trade
a relief from said oppressive provision
of said law. 2. L., TobAcconist.