The Tarboro' southerner., 1868-08-20
The New Internal Revenue Law.

copy, covering some sixty ciosely prln-
ted pages, and gives the following alb
stract of those sections of the law OF
particular general importance:
Section As. Distillers, rectifers and
wholesale liquor dealers, mixers of Ii
quors, to keep books of daily purchases
and sales, names OF parties from whom
bought and to whom sold, with all de-
tails of proofs, packages, marks, num-
bers, &C. Penalties denounced.
Sec. 46. Receipts of spirits in less
than twenty gallon packages withheld
rom any but authorized dealers, recti-
iers, &c. Penalties denounced.
Sec Al Reinspection Of spirits on
change of packages in not less than
ten gallons; absence of marks evidence
of fraud.
Sec 49 Imitation wines, sparkling
wines. and mixed liquors, liable to Sc
per dozen quarts, and 50 per dozei'
pints, or at those rates in whatever
package put up. Sparkling wines
made from native grapes exempt. Re-
turns to be made semi monthly, with
out notice and payment forthwith, Of
tax due. Penalties denounced.
Sec. 81. All owners of any spirits
whatsoever, intended for sale, exceed
ing so gallons and not in bonded ware
house, required forthwith to make re.
turn of same under oath to their collec-
tor on the act taking effect. Collector
to be satisfied that tax has been paid.
then gague and stamp same. Directions
as to returns and gauging. Penalties
denounced for fraudulent marking.
Sec. SO. All forfeited spirits to be
sold subject to immediate payment of
tax.
Sec. So Special tax of distillers of
100 forty gallon barrels $4O0, and 81
for each additional barrel Distillers
defined; monthly returns required.
Wholesale liquor dealers to pay 500,
If annual sales are not over $4,000.
and SO on each additional S1,0O0; de-
Tuition; conditional exception of distill-
ers and brewers selling on the premis
es; exemption as to the conflict with
State aud municipal laws.
Manufacturers of stills to pay $50
per aunum, and $40 for each still or
worm.
Dealers in leaf tobacco; sales under
$4,000 per anuum. S25, and So oD
each additional 81 900; definition of; no
exemption on account Of paying tax as
wholesale dealer, tobacconist, manu-.
facturer of cigars or tobacco; farmers
and planters selling their own products
only, exempt.
Dealers in tobacco to pay SIS per an
mum on sales under 81 900, and 50 on
each additional 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 $40
and So per $1,000 on the excess ot
$1,000 of the peualsum of their bond
Manufacturers Of cigars to pay $40
and 81 on each $1,000 in excess o.
5000; defined; must give bond before
obtaining special tax receipt. Every
cigar maker to register his name.
Sec. 81. Snuff -four, 33 cents pc
pound. Fine cut, plug and twist, 8:
cents per pound. Stem smoking, II
cents per pound.
Sec. 63. Manufacturers thereof t.
give written notice in detail, and bono
before commencing business. and OBJ
tain collectors certificate What shall
be deemed manufacturing defn,d
Sec. GA. Every manufacturer o
snuff and tobacco to put up signs
Penalties denounced.
| Sec. 81. Directs PREPARATION o
stamps, their use and cancellation OF
stuff and tobacco.
Sec g. Labels to be affixed b,
manufacturer on each package Of to
bacco and snuff. Penalties denouncet
for failure.
Sec. SO. Forfeiture denounced fo
removal of tobacco and snuff withou
stamp, and compliance with all require
ments
Sec. 10 Absence Of proper stam
prjma facie of fraud, and forfeitur
denounced.
Sec. II. Penalties denounced agaius
any person removing tobacco withou
stamp, or using fraudulent stamp, &e
Sec. ". Stamps on emptied pack
ages to be destroyed. Penalties de
nouneed.
Sec. IS. Manufacture of tobacc
and snuff on shares, or By parties nc
owners of materials.
See. 76. Dealers in leaf tobacco t
keep open book, and enter daily item
of purchases and packages, quantities
names and residences.
Sec. IS. Requires every dealer hav
ing now more than 20 lbs. of tobacc
or 10 pounds of snuff, imported o
domestic, to make Inventory imasedia
tely, and return same forthwith unde
oath to assistant assessor, and max
similar monthly inventory. Sales al
ter January 1st, 1869, prohibited, un
less goods put up and stamped as here
in directed.
Sec 49, Penalty denounced agains
any person selling tobacco or snu
hereafter made, with pretence of manu-
facture and tax paid prior to this act
Sec. 81. Cigars S. per NJ. Ciga
rettes weighing 3 lbs. or under per NJ
81 SO; over 3 lbs. SIS per NJ. Full pow
er given to commissioner to regulat
inspection and collection.
Sec. 80. Manufacturers of cigars t
give written detailed statement g
business, without previous demand
give bond and obtain collectors cert
ticate; penalties denounced.
Sec. 83. Cigar manufacturers t
keep sign up under penalty.
Sec. 85. Cigars to be packed in ne,
hovoo onlr in oorfo;, o,,ok;t;o,