The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1869-06-10
THE TOBACCO TAX.
England.

SOME OF the members of the ''TObacco Trade As
sOciaton" complain that our article few days ago
was calculated to give wrong impression as to the
operations of the laws OF july 1868, and April 1869
We therefore give an explanation which it is hoped
will make the whole matter perfectly clear to our
readers.
The act OF April TO- 1862 was passed to afford re-
lief to persons who had cigars, tobacco or snun in
possession, which had been removed from the place
OF manufacture imported or withdrawn from
bonded warehouse between July 90 1858, and No.
vember 49, 1868, and which had been assessed and
paid tax under the act of July 90 1885, and was con-
tanned in an inventory made February l. 1869.
On such goods held April 10, 1869, where the
owner, by the act of July 90 1865 was obliged to ax
the stamps say the 18th February, 1885, in Of
fne-cut chewing and smoking tobacco and snuff; on
the list OF April, 1862 in the Of cigars; and on
the 1st day of july 1862 in the Of plug tobacco
he is entitled to the refundng Of the amount OF the
value OF the stamps SO affixed on presenting evidence
to the Commissioner OF Internal Revenue.
The reason why this legislation took place was
because the Commissioner could not supply taXpaid
stamps prior to and not until November 23, 1865.
Hence Congress supplied this measure OF relief to
cover the time from July 90 1868, to November %,
1868, when the Government was unable to furnish
stamps
1t does not cover tobacco, SNUFF, or cigars re-
moved from the place of manufacture or imported
prior to July 20, 1868.
The act of April 1O 1862 is, therefore, not an in
tentiOn Of Congress to refund any assessed and
paid under the laws in existence prior to July 20
1868, but only those goods manufactured and
removed or imported or removed from bonded ware
house between July co. 1868, and November 23, 1865 "
We quote the section OF the act Of April TO- 1859,
referred to-
''SeCtOn 3. And be it further enacted That any
person having in his possession any tobacco snufi
or cigars, manufactured and sold, or removed from
the manutactory, or nom any place where tobacco,
snu, or cigars are made, since July 20, 1865 or any
person having in his possession cigars imported from
foreign countries since July 20, 1863 withdrawn
from United States bonded warehouse since said
date such tobacco, snuff and cigars having been put
up in packages as prescribed in the act TO which this
act is an amendment and all the other requirements
OF said act relating TO tobacco snuff and cigars hav
ing been complied with, and who, on the first day OF
February 1862 filed with the assessor OF the district
within which he resides, or has his place OF bus-
ness the inventory required by the 18th and oath
uons OF the act OF July 30 1868, and who SHALL prior
TO selling or offering such tobacco snuff, or cigars
for sale, atfX and cancel proper internal revenue
stamps shall be entitled TO have refunded TO him an
amount OF tax previously paid thereon, equal to the
value OF the stamps aniXed before sale as afore-
said; and the Commissioner OF Internal Revenue
shall be and is hereby authorized, on appeal
to him made, 10 refund and pay back q sum OF
money equal to the value Of the stamps so atliXed
upon satisfactory evidence submitted to him that
the tobacco and snun were actually manufactured
and removed from the place OF manufacture, and
that the cigars were so manufactured and removed
or imported and withdrawn from a United States
bonded warehouse, and the several rates of tax inn
posed on such goods by the act OF July 20, 1865
aforesaid assessed and paid and that the claimant
had in all respects complied with the internal
revenue laws as far they have been or may be
applicable to such articles. The Commissioner OF
Internal Revenue is hereby authorized and empow-
@ ede1 20 prescribe such rules ana regulations Tor
carrying out tine provisions OF this section as in his
Judgment shall be deemed proper ana necessary
anu anu the Commissioner may In any case, at his dscre
uoI, allow snutt and smoking tobacco manufactured
prior 10 the goth day OF July, 1865 not In wooden
t"s@"ses' 20 be stamped ana sold " the original