The Newberry herald. [volume] (Newberry, S.C.) 1865-1884, 1868-08-05
The Tax Bill,

Ills signature 70 Inc TAX DILL,
While the machinery Of the bill is
,ponderous, its leading features
may be brought within a brief
space. ~ :
The first section taxes every
proof gallon of distilled spirits
fifty cents, to paid before removal
from the distillery Or warehouse,
which tax is allen until paid upon
the property and apparatus. 80
Sections 2, 3 and 4 provided for
methods Of testing quality and
taking 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. ..
Section 6,provides for the man.
ner of making registry. -
Sections I and s provide for the
distiIler's bond and securities. ..
Sections 9 to II, inclusive; desig-
nate the plan of the distillery, and
provide for surveys aid Location
Of buildings. 49,
Section 10 imposes a tax Of two
dollars on every twenty bushels
Of grain converted into spirits.
Section Il to SIS, inclusive, pro-
vide for the general management
Of distilleries, the relative duties
Of assessors and distilters, for
checks against fraud, for draw
backs, means Of obtaining purity,
and afhx penalties for all violations
Of the law.
Sections S. to SO, inclusive, regu-
late deposits in bonded = ware
houses;
Section SO imposes a special
tax of s409 annually upon every
LOO harrels ofspirits man anufactured.
and also provides for licenses of
$10o for every $4,000 worth sold,
and ten dollars increase for every
$1,000 increase of sales.
Dealers,in tobacco, selling not
exceeding $4,000 worth annually,
pay a tax of twenty-five dollars,
andtwo dollars extra for every
$1,000 worth sold. Raisers are
not taxed for sales Of their own
production, Dealers, selling be-
tween 500 and $1,000 worth, are
taxed five dollars !, those above
$1,000 two dollars extra for every
additional 81 900 worth sold.
Manufacturers Of tobacco pay
ten dollars, and two dollars ad-
ditional for every 1000 their bond
sin excess of $1,000. Manufac-
turers Of segars pay ten dollars
where their sales do not exceed
$4,000 annually, and two dollars
additional forevery $1,000 in ex-
cess Of that amount. All snuff
and chewing tobacco is taxed
thirty-two cents per pound; smok-
ing tobacco sixteen cents per
pound.
Section 62provides for the pack
ing of tobacco and snuff so as to
facilitate the collection of the tax
thereon.
, Sections 63 to 80 provide for the
manner Of collecting the tax, for
penalties, stamping, and the gene
raj duties Of the. assessor and
manufacturer or dealer.
Manufacturers Of segars must
pay five dollars for every thousand
made, without regard to quality,
and on all cigarettes, fthey weigh
less than three pounds to the
thousand, one dollar and a half;
if over that weight, five dollars.
The, time in which the bill goes
into effect is fixed by
SECTION. And be 1t further en-
acted, That allprovisions ofthis Act
which require the use of stamps
shall take effect at tile end Of
sixty days from the passage Of
this Act provided, that if at any
time prior to the expiration ofthe
said sixty days, it shall be shown
to the satisfaction of the Secretary
of the Treasury that a longer de-
lay is necessary for the prepare
ton and due delivery Of any such