The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-08-07
THE DUTY ON IMPORTED CIGARS.

WASHINGTON, August g. 1868.
The Secretary OF the Treasury has issued the fol-
lowing circular addressed TO collectors OF customs:-
TREASURY DEPARTMENT, August 4, 1868.
SIR-YOur attention IL directed to sections Nos. IT.
81 81 So, 81 90, "a and los OF the act of July TO-
1888 entitled ian act imposing taxes on distilled
spirits and tobacco and for other purposes" Under
the nth section all imported manufactured tobacco
| and snun, not including cigars imported from for
eign countries previous to the LIST day OF October,
1861 Ia required to be placed In bonded warehouse
OF the United States at the place OF importation,
| and cannot be Withdrawn from such warehouse nor
be entered for consumption or transportation in the
| October, 1888 You will perceive also that
the same section impose. upon such i'm
| the import duties the tax prescribed in this act
upon like kinds Of tobacco and snulr manufactured
| stamps respectively shall be affixed. The ninety
third section provides that all cigars imported from
foreign countries after the passage of this act SMALL
i'm addition to the import duties imposed the
same, pay the tax prescribed in this act for cigars
manufactured in the United states and have the
stamps affixed Such stamps shall be affixed and
cancelled by the owner or Importer OF cigars while
they 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 cancelled. The import duty Is pre-
scribed by the provso at the end OF section eighty
seven, to wit:-s2 so per pound and twenty-five
cents al pd,orem and the internal revenue tax by
the eighty first section in the following words:-
tobacco or any substitute therefor IS per
thousand; on cigarettes weighing not exceeding
three pounds per thousand, 81 90 per thousand;
when weighing exceeding three pounds per thou.
sand S. per thousand" Section los enacts that all
the provisions OF this act which require the OF
stamps shall take effect at the end OF sixty days
from the passage or this act, and that the delay may
be still further extended II deemed necessary by the
Secretary OF the Treasury The last clause of section
SO provides that cigarettes and cheroOs shall be
held TO he cigars under the meaning Of this act.
The department holds that under the 18th section
all manufactured tobacco and snufr, i'm.
ported after the passage OF this act, and
until october l, 1888. must be warehoused, and so
remain until said october |, 1865. Cigars cigarettes
and cheroos imported after the passage Of this act
required TO pay the new rate OF import duty as
prescribed by the proviso at the end OF section 81
above referred TO, and the new internal revenue tax
prescribed by the sls section above cited. You viii
observe that section SO requires that all cigars shall
be packed in boxes not before used for that purpose
containing respectively 49, So 100 $50 and 500 cigars
each and that section % extends TINS provision TO
imported cigars, that they cannot be permitted to
pass from your custody without being go packed
whether imported in that condition or otherwise.
But under the provisions OF the 10Sth section no IN
ternal revenue stamps are required within the time
the several sections above cited or referred
to take effect from and after the passage or the
act under the last clause OF section ~ above
quoted. The provision In regard 70 packing also
does not abolish the ordinary Custom House stamps
now In use and placed on oil packages or imported
cigars but they must be affixed to the boxes In
which they pass out OF your custody. The Com
missioner OF Internal Revenue 1t Is understood, will
at an early day issue regulations for the collec-
ton OF the internal revenue 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 regulations OF the payment OF
said tax. . -
Very respectfully HUGH MCCULLOCH
Secretary Of the Treasury.