The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-07-31

the BdyWSu1p1 d~ufT%fgClhl liz
posi- by thwac shall potbe held or
construed to exempt any person carryaI
ing on any trade, business, or profes-
sion from any penalty or punishment
therefor provided by the laws of any
State; mort 70 authorize the commence
ment or Continuance of lanyJ such
trade, business, or profession, con
trary to the laws of any State.or in
places prohibited by. municipal law
norshail the payment of any such tax
be held or construed to prohibit or
prevent any State from placing a duty
or tax o1.the same. trade, business, or,
profession for State or other pur-
poses.
Manufacturers Of stills shall each
pay fifty dollars, and twenty dollars
for each still or worm for distilling
made byhim. Any person who. manu-.
factures any still or wormsto be used
IN distlling shall bedeemed a manu-
facturer of stills. =
TOBACCO, SNUFF, AND CIGARS.
Dealers, in leaf tobacco, whose
annual sales do not exceed ten
thousand dollars, shall each pay
twenty-five dollars; and if their
d4lUudI tSdlES .GACCOA LEL LAOu~
said dollars, shall pay in, aadi-
ton two dollars for every thousand
dollars in excess of ten thousand dol
lars. Every person shall be regarded
rs "a dealer in leaf tobacco whose
business it il for himself, or on .eom-
mission, to sell or offer for sale leaf
tobacco. And payment of a special
tax as Wholesale dealer, tobacconist,
manufacturer of cigars, or manufae-
tureF of tobacco, shall not exempt
any person dealing in leaf tobacco
from the payment of the special tax
therefor hereby required. Bat no
farmer or planter shall be re-
quired TO pay a special tax as
4 dealer i'm leaf tobacco for SELL
ing'tobacco of his own productions, or
tobacco received by'him as rent from
tenants who have produced the same
on his land.@ -
Dealers in tobacco, whose annual
sales exceed one hundred dollars
and do not exceed one thousand
dollars, shall each pay five dollars;
and when their annual sales exceed
one thousand dollars, shall pay in adj
aition two dollars for each Thousand
dollars IN excess of one thousand dob
lars. Every person whose business it
Is to sell orloffer for sale manufacture
ed tobacco, snuff, or cigars, shall be
retarded as a dealer intobacco. And
any retail dealer. liquor dealer, or
keeper ola hotel, inn, tavern or eating
house, who sells tobacco. snuf. or
cigars shall pay, in addition 10 his
special tax, the special tax as q dealer
In tobacco. - ~
Manufacturers of tobacco shall each
pay ten dollars; and Ia addition there
to-, where the amount of the penal
sum of the bond OF such manufac-
turer, required by this act 10 be given,
shall exceed the sum of five thousand
dollars, two dollars for each thousand
dollars in excess of hvethgusand dol
lars of such penal sum. Every per-
son whose business it is to manufac-
ture tobacco or smut for himself, or
kwho,shall'employ others TO manufac-
ture tobacco or snuff, whether such
manufacture shall be by cutting, press
ing, grinding, crushing, or rubbing
of any leaf or raw tobacco, OF other
wise preparing raw or leaf tobacco or
manufactured or partially manufac-
tured tobacco or snuff, or the, putting
up for use or consumption of scraps,
waste clippings, stems, or deposits of
tobacco, resulting from any process of
handling tobacco, shall be regarded
as q manufacturer of tobacco. But
no manufacturer of tobacco shall be
required to pay the special tax as a
dealer in tobacco for selling the pro-
duets Of his own manufacture.
Manufacturers of cigars, whose
annual sales shall not exceed. FIVE
thousand dollars, shall each pay ten
dollars, and when their annual sales
exceed five thousand dollars shall
paw in addition two dollars for each.
| thousand dollars in excess Of five
thousand dollars. Every person.
whose business it is to make or
i manufacture cigars for himself,
or who shall employ others to
make or manufacture. cigars,
shall be regarded as a manu-
,facturer of. cigars. No special tax
receipt shall be issued to- any manu-
facturer Of cigars until he shall have
given the. bond required by law. Every
person whose business it is to make
cigars for others, either for pay upon
commission, on shares, or otherwise,
from material Furnished By Others,
shalt be regarded as a cigar-maker.
Every cigar-maker shall cause his
name and residence to be registered,
without previous demand, with the
assistant assessor of the division in
which such cigar-maker shall be EN-
ployed and any. manufacturer of
cigars employing any cigarpmaker,
who shall have neglected or refused
to make such registry shall, ON con-
yiction, be fined five dollars for
each day that such cisar-maker SO
| offending by neglect pr reTusa1 ito
register shall be employed by him.
SEC. 6O:.+And BE it.4urtlTer enacted,
That in every case where it becomes
Necessary to ascertain the amount of
ANIMAL or monthly sales made by any
person on whom a special tax is inn
posed by this act, or TO ascertain the
excess of such sales above a given
IamoHnt, such amounts and excuses
shall be ascertained aud returned
under regulations aud in such form
as shall be prescribed blythe CJmmis-
sioner of Internal Revenue; and
in any case where the amount of
the tax has been increased
by this act above the amount
before. paid by any person in that
behalf, such person, except retail
dealers, shall be again assessed
and pay the amount OF. such increase
from the taking effect OF this act; and
in any case where the amou4tof sales
or receipts has been undeFstated or
underestimated by any person, such
person. shat be again assessed for.
such deficiency. and shall be required
to pay: the same. with any penalty or
penalties thsE may by law have ac-
crued or be chargeabIe thereon.
SEC. 81. Aud be it further enacted,