New Orleans Republican., 1868-08-25

.,me are stored, together with the quantity Of
spirits as nsshry h as the 9.TsS can iS ooeeto
bang first satisfied that the tax said spirits mas
n been paid shall Immediately cause the same 70 h Dc
gsuged and proved by an internal revenue geuger
nc shall mark hy cutting the contents and proof
On each cAsk or package containing fye wine gallon;
stamp hereon. which stamp shall be as follows;
stamp for stock on hand. No.
Collector of - district, State of -.
Distilled spirits. Tax paid prior to there engrave
the date when this act takes effeot.) - proof gal
4 Ions Gauged -, ls-. -
All distilled spirits owned or held by any person. as
,ioresaid shall be Included in the same return and
ne gauginR shall be continuous until all the spirits
owned or held by such person are ,geuged and
i stamped as aforesaid, and report thereof in du'
e collector and of the district showing the
X number of packages, contents, and proof OF each
UUsSs sSa Be transmsssa BY the collector to the
Gomm ssoner OF Internal Revenue. No such spirits
dstionary vessel. Any person owning or having in
possession such SPIRITS and refusing or negeeting to
tisd spirits found after thirty days from he Tina
ths acttakes effect in any oask or package contain
aeh marx and stamp required therefor BY this act.
hall be forfeited to the United States. Any person
Tho shall gauge, mark, or stamp any oask or pack.
re Of distilled spirits undr the provisions OF this
section. or who shall cause or procure the same to be
Temoved from warehouse subsequent to the
sking effect of this act, or that the taxes
fh6fe6n nave not Deel PAID, SMALL COnYctOn, Dc
susd not less than i've hundred dollars nor more
Than five thousand dollars, and imprisoned not less
than SIX months M nor more than three yeasy yred a.
issded and affixed upon casks and packages, and
cancelled in the same manner ss provided tor other
charged at the rate OF twenty-five cents Tor each
'sEo. 5s And be it further enacted, That all dis.
Tiled spirits forfeited to the United States sold by
order Of court or under process of distrant shall be
sod subject to tax; and the purchaser shall Imme
Maey and before he takes possession of sa spirits
Ssy the thereon. And any distilled spirits con.
SsoR Of the United States shall be- sold as
EsFein provided. And if any tax paid stamps are
ramps shall be obi Grated and destroyed by the col
etoF marshal after forfeiture and before suoh
SIC SO. And be it further enscted That the fol-
loving special taxes shall be and hereby imposed
Distillers producing hundred barrels less of
distilled spirits counting forty gallons of proof sDir
So tns Barrel, within the year. shall each pay four
hundred dollars; and producing more than one
huAdred barrels, shall pay in addition four dollars
I'd barrels. And monthly returns Of the number of
barrels Of spirits, as before described distilled by
nsr as monthly returns Of sales are made. livery
person who produces distilled spirits. or who brews
Sr the production Of spirits or who By any process
o vaporzatlon separates alcoholic spirit from any
sS s4 TssS Or hss Sa .o H PsE ia @ ssgo
use psov;saa stIIi shall be regarded as ,dnr Sis
is or aSsS barrel counting 6ry gallons
Il prosf spirits to the barrel shall be assessed
which may be in any bonded warehouse at the date
the taking effect Of this act to be paid Whenever
auder the provisions Of the sxyseeond section oi
this act Provided That no tax shall be imposed for
si OF ~ ~ aSoSo Py 3
c1ical and chemical or sci sntitic purposes which
Rsctisrs Of distilled spirits, reotifying, purifying
MMrsfuing two hundred barrels or less of distilled
eGgnt1g 9Ty gsSns Of RTUUt & sPts to the
dollars, and shall pay fifty cents for each such barrel
produced in excess Of two hundred barrels And
Anonthy returns OF the quantity and proof of all the
spirits purchased and Of the number Of barrels of
.fued by him, shall be made by each rectiier in the
Same manner monthly returns of sales are made.
Every person who rectihes, purifies, rehnes dis
Vholesale retail liquor dealer or compounder OF
liquors who has IN his possession any still or leach
knb or who shah keep any other apparatus for the
purpose of refining in any manner distilled spirits,
hll be regarded as rectiher;
@lArs. Every person who, without rectiiyug. pu-
ng, or refining distilled spirits, shall by mixing
tnlnufacture any spurious imitation. or compound
guors, for sale under the name OF whisky, brandy,
NOther name. shall be regarded as a cOmpounder
Retail dealers in liquors shall pay twenty-five dol
VS. Every vino shall sellor offer for sale for.
w. or domestic spirits, wine, ale, beer, or other
es Of other meroha andise, do not exceed twenty-five
Cusand dollars shall be regarded as a retail dealer
Wholesale liquor dealers, whose annual sales do
%, exceed twenty five thousand dollars, shall pay
No hundred dollars; and il exceeding twenty-five
Oasand dollars, shall each pay in addition ten dol
Nfts wines, liquors in excess of twenty-five thou
and dollars and on other sales shall pay as whole
edealersi and such excess shall be asselsseld and
Dnd 10 the same manner as required of Wholesale
salers, Every person VINO sells or offers for sale
5ilsd spirits, wines, or malt liquors, whose annual
hiss shall exceed twenty-five thousand dollars, shall
regarded as a wholesale liquor dealer. But no
siller or brewer, who has paid his special tax as
laOrs Of his own production. at the place of manu-
tuge in the original casks or packages in which
lamps shall be required to pay the special tax Of
hossale dealer. But the payment Of any special
exempt any person carrying on any trade, bust
Ass. Or profession from any penalty or punishment
aihorize the commencement or continuance of any
nrh trade, business profession contrary to the
AlGv nor shall the payment Of any such tax be
ah or construed to prohibit or prevent any State
sinsss, or profession for State or other purposes
Manufacturers of stills snail each pay fifty dollars
gmads BY him, Any person who manufactures
THil or worm to be used in distlling shall be
edeemed manufacturer OF stills. ...E
TOBACCO. SNUFF. AND CIGARS.
Dealers in leaf tobacco. whose annual sales do not
Kssd ten thousand dollars, shall each pay twenty
tdollars; and i their annual sales exceed ten
geYery Thousand dollars in Of ten thousand
alar. Every person shall be regarded asa ss dealer
ssanmssion, TO sell or offer for sale leaf tobacco.
PAYMENT of special tax as wholesale dealer, to-
oconist, manufacturer OF cigars, or manufacturer
.obAcco. shall not exempt any person dealing in |
tEs Ihs payment 'Sf e ,hs epeGlSil isS
Z tobacco for selling tobacco Of his Gwa PToduo
N have produced the same on hislapd. |
Dealers in tobacco whose annual sales exceed one |
lndred dollars and do not exceed one thousand |
Saal saiss e1csed @ enc thousand dollars. shah pay
cess Of one thousand dollars. Every person whose
it a to sell offer for sale manufactured to-
tobacco. And any retail dealer, liquor dealer, or
sper Of hotel inn. tavern. or eating houss VINO
his special taz, the special tax as dealer IN to-
lAnufscturers Of tobacco shall each pay ten dol:
s and in addition thereto, where the amount Of
penal sum of the bond OF .ueh manufacturer,
u Of ave thousand dollars, two dollars for each
ysand dollars i1 excess Of hve thousand dollars Of
ninufacture tobacco or snuff for himself or who
%SSs 70 he SD
iting, grinding, crushing, or rubbing OF any Leaf
q SthsrT.e pssHITnS RAW 81 sS
oicco or snuf, or the putting up for use or con-
aptiog Of SCRAPS. waste. clippings, stems, OF De;
nding tobacco. shall be regarded as manufae-
7Fo Of tobacco; But no manutaStnrer Of tobacco
eeacco TOR selling the products Of his own manu-
hnafacturers Tof cigars, whose annual sales
ll not exceed HTe thousand dollars, shall each |
glsn dollars, and when their annual sales exceed
0lthousand dollars shall pay in addition two dol
Dior each thousand dollars in excess OF i've thou
hddolars, Eyery person whose business it is to
NJ or manufacture cigars for himself, or who
MAlemploy others to make or manufacture cigars, |
8dbe feg egarded as q. manufacturer of cigars No
M1ial tAE receipt shall be issued TO any manufac-
|nfof cgars until he shall have given the bond re-
Mltdby law. Every perAon whose business it is 10
"acigars for others, either for pay upon commits
h On shares, or otherwise, from material furnish
hg others shall be regarded as oigar-maker.
mi cigAr-nAksr shall cause his name and resi-