The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1868-07-29
The Tax Bill.

The President yesterday affixed
his signature to the tax bill. While
the machinery of the bill is ponder
GUS, its leading features may be
brought within brief space.
The first section taxes every proof
gallon of distilled spirits fifty cents,
to be paid before removal from the
distillery or warehouse, which tax is
lien until paid upon the property
and apparatus. ~
! Sections Q, and 4 provide for
methods Of testing quality and TAX
ing measurements.
Section 5 provides that distillers
shall register with the assessors of
the respective districts, within sixty
days from the time the bill takes
effect. t#Q
Section 6 provides for the manner
of making registry
Sections z and 8 provide for the
distlller's bond and securities.
Sections 8 to 10. inclusive, desig-
nate the plan of the distillery, and
provide for surveys and. location of
buildings.
Section 13 imposes tax of two
dollars on every twenty bushels of
grain converted into spirits.
Section IA to 55, inclusive, provide
for the general management of dis
tilleries, the relative duties of asses
sors and distillers, for checks against
fraud, for drawbacks, means of OBJ
tanning purity, and affix penalties for
all violations of the law.
Sections sc to 5S, inclusive, regu-
late deposits in bonded ware houses.
Section SO imposes special tax of
S4OO annually upon every 100 barrels
of spirits manufactured, and also
provides for licenses of $1OO for
every $25, 900 worth sold, and ten
dollars increase for every 81, ,OO0 in
crease of sales.
Dealers in tobacco, selling not ex-
ceeding $10,0 worth annually, pay
a tax of twenty dollars, and two
dollars extra for every 81, 900 worth
sold. Raisers are not taxed for sales
of their own production. Dealers,
selling between 500 and $1,000
worth, are taxed five dollars; those
above 81, 1000, two dollars extra for
every additional 81, 900 worth sold.
Manufacturers of tobacco pay ten
dollars, and two dollars additional
for every $1,000 their bond is in
excess of $4,000. Manufacturers of
segars pay ten dollars where their
sales do not exceed 5000 annually,
and two dollars additional for every
81, 600 in excess of that amount. All
snuff and chewing tobacco is taxed
thirty-two cents per pound; smoking
tobacco sixteen cents per pound.
Section 62 provides for the pack
ing of tobacco and snuff so as to
facilitate the collection of the tax
thereon.
Sections 63 to so provide for the
manner of collecting the tax, for
penalties, stamping, and the general
duties of the assessor and manufac.
turer or dealer.
Manufacturers of segars must pay
five dollars for every thousand made,
without regard to quality, and on all
cigarettes, if they weigh less than
three pounds to the thousand, one
dollar and half; if over that weight,
five dollars.
The time in which the bill goes
into effect is fixed by
SECTION =. And be ii afu,7her enacted,
That all provisions of this Act which
require the use of stamps shall take
effect at the end of sixty days from
the passage of this Act; provided, that
if at any time prior to the expiration
OF the said sixty days, it shall be
shown to the satisfaction of the Sec
retary OF the Treasury that longer
delay is necessary for the preparation
and due delivery OF any such stamps,
he shall be authorized to fix day,
not later than the first day of De-
cember next, for putting said provi-
sions relative to the use of either of
such stamps into operation, and
shall give public notice of the day so
fixed and determined upon, which
day shall then be held and taken to
be the time when that portion of
this Act which requires the use of
stamps shall have effect.
Those portions. of the enactment
not included in the above section
take effect immediatly on its passage,
which, of course, was yesterday.
During the four years Of President
Folks administration, which includ-
| ed the Mexican war. the expenses of