The New York herald., 1868-05-13

Of1cer OF which IL to be commissioner whose an
nual salary is to be $6.o00 the assistant commits
sioner salary Of $4,000, six deputy commissioners
with salary each Of 5000 per annum, solicitor
at salary Of $4,000, together with the requisite
number Of clerks and messengers.
The Commissioner has power to appoint and re-
move all collectors, assessors assistant assessors su-
pervisors Of revenue inspectors gaugers, storekeep
and other Officers and clerks provided for In this
act who shall severally give bonds for the faithful
performance Of their duties as may be required by
| law.
| The Commissioner Is required to organize system
for the distribution Of labor and duties In his de-
partment by establishing six divisions therein, to
each Of which shall be referred whatever relates to
particular class Of subjects, as follows:-
Division No. 1-An that relates to special taxes and
lates to stamps. No. S-Au that relates to taxes on
legacies and SUGGESTIONS, incomes and salaries,
banks and other corporations. No. ALI that re-
iates to the taxes on distilled spirits and oils
No. 6-A that relates to the taxes on tobacco, snun
and cigars ana and obeas
and the keeping and settlement OF the accounts OF
collectors and other officers.
new class OF Olcers is created, the same as re-
commended by Special Commissioners Wells two
years ago. called supervisors Of the revenue one Of
the country 1t is made their business to superin-
tend the general collection Of the revenue.
in IN which business is transacted By. asses,
sors and collectors. They are also invested
pace wi.a to ead S the such as
guages and stOrekeepers whose duties are prescribed
and salaries fixed The blu prescribes the duties OF
In which taxes shall be assessed, aud also those OF
collectors and deputy collectors, and the method OF
where seizures and dstraint become necessary In
order to insure the collection OF the tax, together
mission e of taxes ana the Compromising Of Gnes ana
penalties. The bill provides for attention to frauds
and penalties and drawbacks and the fourth division
Of no net
plee sections with regard to the execution and ming
Of bonds. The fifth contains several or miscellaneous,
sections bringing together In complete manner
and under separate heads all the provisions OF law
relating to each separate department In these re-
ty over the existing statutes superiority which, in
fact lcharacerzes the entire bill The next depart
licenses The number Of these is greatly increased,
probably double. The rates are very generally ad-
no sSe tSs secon the anaac
turers' tax OF 81 per thousand, or oneffth OF one
The next department of the bill is stamps, which
has not been greatly amended. The succeeding de-
partmen embraces variety Of special taxes includ-
on the articles mentioned in what is known as sche-
dule A, which includes carriages. watches and pianos
The Old division OF gross receipts is abandoned, and
In place thereof each source Of taxation stands by
itself.
or any substitute for tobacco, ground, dry damp,
picked, scented otherwise, OF all descriptions,
when prepared for use tax OF lorty Genus per pound.
sumption, shall be taxed as snuff ana snail pe
put up In packages and stamped in the same manner
as snuff ON all chewing tobacco, fine cut, plug or
twist: on all smoking tobacco not made exclusively
OF stems; all tobacco twisted by hand or reduced
from leaf into condition to be consumed, or other
| wise prepared without the use of any machine or
| instrument and without being pressed or sweet
bacco not herein otherwise provided for, a tax OF
| forty cents per pound. On all smoking toDaccO
made exclusively OF STEMS on all nne cut shorts the
passed through riddle OF sixteen meshes to the
square inch and on all refuse scraps and sweepngs
| of tobacco, tax of sixteen cents per pound.
After the passage OF this act all manufactured TO-
baccO Is to be put up and prepared by the manufac
| turer for sale removal, or for sale or consump
ton In packages of the following description and In
no other manner:-All snuff In packages OF one, two
| which may at the option of the manufacturer, be
put up In bladders not exceeding ten pounds each;
all fine cut chewing tobacco and all other kinds OF
One-half one two, four, eight and sixteen ounces,
except that fine cut chewing tobacco may, at the
packages Of ten, twenty, thirty and sixty pounds
each; all smoking tobacco, oil fine cut shorts
| which can be passed through q riddle OF sixteen
mesles TO the square inch and, all refuse scrap.
| and sweepings Of tobacco In packages ol
dish plug and twist tobacco in wooden boxes Of the
| following dimensions Outside measure, eights,
| seven inches square and fourteen lnches deep;
thirds, ten inches square and fifteen inches deep;
halves, fourteen inches square and twelves inches
| deep; three-quarters, fourteen inches square and
nineteen inches deep; and every package shall nave
printed or marked thereon the Manufacturers name
| and place of manufacture. and the registered mum.
| ber OF the mandatory and the gross weight the
tare and the weight of the tobacco in each box;
| provided that these limitations and descriptions Of
packages shall not apply to tobacco and snu trans
| ported in bond for expectation and actually
ported on cigarettes, cigars ana cheroOts OF all
descriptions made of tobacco or any substitute
| sioner of Internal Revenue may prescribe
sach regulations for the inspection cigars cheroots
and cigarettes and the collection CT the tax thereon,
az shall in his Judgment be most effective for the
| prevention OF frauds.in the payment OF such tax
onlln nf fhn 70
| bacc0 in all it's manufactured forms by means Of
stamps, excepting such as are intended for exporta-
ton. The stamps are to be affixed TO the packages
| on fermented liquors there is substantially no
change. On all beer lager beer weiss beer ale, por-
1s or se eaed tax S r
containing not more than thirtyone gallons, and at
fractional part OF q barrel when snail pe preWed,
| or sale. The provision OF the old law for the
removal OF fcrmented liquor for storage without
being previously stamped Is stricken out. The most
| marked change in the law Is IN the department OF
| distilled spirits. -
perspicuity. The arrangement. as to lines and and
penalties Is In such way as to leave but little
retained at ~ gallon, although 1t is said majority
| Of the committee was in favor OF lower tax. Ihe
principal feature OF TINS isl law Is una, the S ee smpe o
the property; or In case where the ground on which
the distery Is situated Is leased me s,rOe, Owner
from the owner OF the ground consentinp
to the use Of the premises for dstiilina
lion which he assumes by the lease OF the premises
| for such purposes. noncompliance with this con
| dton forfelts the entire property Any person per
mt,ng his premises to be used IA means OF egress
or ngrcss for Illicit dstilleres is anenable TO the
loss of his property The license fee IL Increased or
| every registered dstlllery having still or stills In
ieDle for the dstillation OF spirits, and OF an az
gregnte cubic capacity OF not more than three hun
dred gallons, 81 o day, and in addition 81 per da,
for every measure OF cubic capacity OF one hundred
gallons or fractional part thereof in excess of thre'
| hundred gallons; but any distiler VINO snail stol
work as provided by this act, shall not he compelled
10 pay on any distilery more than 81 per day durni
| the time the work shall be 20 suspended III hi
district. -.
The provisions "a to distilled spirits cover MT.
sections OF the bill. Tue tax In all cases IL u
he maid at the dstillery No transportation in bont
il allow Ell except for expectation. The tax is to b
prepaid by means OF stamps and no barrel Is alowe'