The New Orleans crescent. [volume] (New Orleans, La.) 1866-1869, 1869-04-14


on the 10Th, to amend sn act entitled "An set i'm:
posing tax on distilled spirits and tobacco and
for other purposes" approved July 20. 1868
BE IL enacted, ETC.. That an act entitled an aes
imposing taxes on distilled spirits and tobsc 20
and for other purposes, approved, July 20,
| 1868, be amended as follows, to-wit That sec :
tion be amended so that in case Of distiIery
or disting apparatus, erected prior to the goth
lease or other evidence Of title, less than fee
| simple, which was not required by the laws Of
the State to be recorded in order to be valid at the
tine o. It's 1d e1scotion or IN any case where tis
where the owner possessed or the fee but encunl-
bered with mortgage executed and dulyrecorded
| prior to the said 10th OF July, 1868, and not
Que. or where the fee is held by femme, covert,
minor, person Of unsound mind, or other per-
| sons incapable Of giving consent "a required
by said act, bond may be taken at the discretion
tion for distillery erected on land the lease or
other evidence Of title to which was daly record
| ed prior TO the passage of this act I; provided,
Ho9 4 IL aPp sFsP 20 SSy ashS sh oa be
apparatus not erected prior to July 20, 1868.
That section 20 be SO amended that in case Of
| distiileries having producing capacity of less
than ls0 gallons in "a hours. in which grain or
| meal Is mixed by hand and without the use Of
steam, so gallons of mash or beer brewed or fer.
men.ed from grain, shall represent not less than
That section Sc be amended so ss to extend the
time for Withdrawing distilled spirits from bondet
warehouses until the 30th Of June. 1859, bat sub.
ject TO an additional tax on each proof gallon de-
posted and bonded in warehouse at the rate Of one
cent for each month after the 10th of April 1869,
AID until withdrawn. and any distilled spirits re-
naming in bonded warehouse after the 30th Of
June, 1863, shall be forfeited 10 the United States
and disposed of as provided in said section.
That section 80 be amended SO that on and after
the first day of May, 1852 every person who recti-
fes. puries or refnes distilled spirits or wines by
any process other than by original and contiauous
distillsiion from mash worm, or mash through
continuous closed vessels and pipes un-
til the manufacture thereof is complete; and
every wholesale or retail liquor dealer who
has in his possession any still or leach tub. or
who shall keep any other apparatus for ths purpose
OF refining IN any manner distilled spirits, and
every person who, without rectfying, Purifying
or refining distilled spirits. shall, by mixing such
spirits, wine or other liquor with materials. manu-
fscture any spurious imitation or compound
liquors for sale under the name of whisky, brandy
gn rum, wine spirits or btters, or any other
name shall be regarded as q rectiGer, and as being
engaged in the business of rectifying and SO
much OF the act TO which this is "a amendment IS
relates to compounds of liquors, and Is incon-
sistent with ,he provisions of tle section hereby
amended, be, and the same is hereby repealed,
and said section so is further amended as follows:
Strike out the fourth paragraph thereof relating
to retail liquor dealers, and the fifth paragraph,
TO and including the words shall be required to
pay the special tax Of wholesale liquor dealer"
and insert In lieu of the portion sirckep out the
following: " Retail dealers in liquors shall pay
twenty-five dollars. Every person who sells or
offers for sale foreign domestic distilled spirits,
wines or malt liquors in less quantities than five
gallons ct the same time, shall be regarded as q
retail dealer in liquors. Wholesale dealers shall
each pay $lO0. Every person who sells or offers
for sale foreign or domestic distilled pirits, wines
or malt liquors, In quantities OF not less than five
gallons at the same time, shall be regarded a
Wholesale liquor dealer. Dealers in liquors,
whose tales, including sales Of all
other merchandise. shall exceed $25 ,00o
shall each pay an additional tax Of
fhar ia q Co. l.
excess of such s25. .000 and every $1,000 of sales
of other merchandise. shall pay at the rate
as Wholesale dealer, and such excess shall be
returned assessed, and pay in the came manner as
required of wholesale dealers, bat no distiIer or
brewer, who has paid his special tax as such and
who sells only distilled spirits or malt liquors of
bis own production, at The place Of manufacture,
stamps are afixed. shs be required 70 pay tho
special tax of a Wholesale dealer.
That section fifty Line be further amended so as
TO orequire that ds'illers Of brandy from grapes,
peaches and apples exclusively producing less
than $50 barrels annually, shall pay special
tax of $50, and in addition thereto the tax of 81
per barrel of 40 proof gallons on account of such
sale. f,-s NJ
That section ss be amended so that either the
proprietors Dsme or the maDufscturer's name
shsl be printed on the label for cigars provided in
said section.
SIC. 2. And be IL further enacted, That Sec
tion l55 of the act entitled act to provide for
internal revenue to support the government 10 pay
in'eres on the public debt and for other purposes
approved June 30 1864, amended by the 9th
section o. the act of July 18Th 1866. be further
amended by adding thereto the following:
SEC. 8. And be II further enacted, That any
person having ID bis posse. SION any tobsccof~nuf
or cigars manufactured aud sold or removed from
the mandatory or any place where tobacco,
snuff OF cigsrs made since Jolly 20 1861 or any
person having IN bis possession cigars imported
from foreign countries since July 20 1858, or with
drawn from United States bonded warehouse
since said date, such tobacco, snn aud cigars hay-
ing been put up Ia packages as prescribed ia the
act to which this act Is an amendment and all the
other requirements of said act relating TO tobacco
snuff aud cigars. having been complied with, aud
who, on the first day OF February, 1869 filed with
the assessor or assistant assessor Of the district
within which he resides, or hts place OF business
the inventory required by the 18th and "a b sec.
tions OF the act of Jolly 20. 1868. and who shall,
prior TO selling or Offering such tobacco, snua or
cigars for sale, afix and cancel the proper inter-
nal revenue stamps. shall be entitled to have re-
funded to him an amount OF tax previously paid
thereon. equal to the value OF stamps affixed
before the sale aforesaid, and the collector OF in
ternsl revenue shall be and is hereby authorized.
on appeal TO him made, 10 refund and pay back q
sun OF money equal to the value of the stamps so
affixed, upon sa isfactOry evidence submitted
TO him that the tobacco and snuff we're
actusly manufactured and removed from
the place of manufacture, and that the
cigars were SO manufactured and removed or
imported and withdrawn from the United States
bonded warehouse. and the several rates of tax
as aforesaid assessed and paid, and that the claim
ant had in all respects complied with the internal
revenue laws as far ss they have been or may be
applicable 10 such articles. The collector Of in
ternal revenue Is hereby authorized and empow.
cred TO prescribe such rules and regulations for
carrying ont the provisions of this section az in
his Judgment shall be deemed proper and neces.
sary, and the collector may In any case at his
discretion. allow snuff and smoking tobacco manu-
featured prior 10 the 10th Of July. 1868, not ia
wooden packages, to be stamped and sold in the
original packages Z; and the rate of duty on cigars
imported prior TO July 20, 1868, and now remain.
ing in bond, shall be the same on cigars imp0r-
ted sfter that date.