The Weekly Arizonian., 1869-07-24


 rectIfylng; and so much of the act, to which
 this Is an amendment, as relates to compound lers of liquors, and as is inconsistent with the
 provisions of the section hereby amended, be
 and the same are is hereby, repealed. And
 said section ffty-nine is further amended as
 follows: strike out the fourth paragraph there
 of, relating to retail liquor dealers, and the fifth lparagraph to and including the words shall be Irequired to pay the special tax of a wholesale dealer, and insert in lieu of the portion Istricken out the following
 Retail dealers in liquors shall pay twenty. five dollars. Every person who sells or offers for sale foreign or domestic distilled spirits, wines, or malt liquors, in less quantities than five gallons at the same time shall be regard
 ed as a retail dealer in liquors.
 Dealers in liquors whose sales, including
 sales of all other merchandise, shall exceed 1 twenty-five thousand dollars, shall each pay
 an additional tax at the rate of one dollar for
 every one hundred dollars of sales of liquors
 in excess of such twenty-five thousand dollars;
 and on every thousand dollars of sales of other merchandise shall pay at the same rate as a wholesale dealer; and such excess shall be re-
 turned assessed, and paid in the same man.
 ner as required of wholesale dealers. But no l distiller or brewer who has paid his special 1 tax such and who sells only distilled spir- 1 its or malt liquors of his own production, at the 1 place of manufacture, in the original casks or
 packages to which the tax stamps are affixed l shall be required to pay the special tax of wholesale dealer on account ofsUch sales.
 That section fifty mine be further amended l. so as to require that distillers of brandy, from grapes, peaches and apples, exclusively, pro- ducing less than one hundred and fifty bar rels annually shall pay special tax of fifty dollars, and, in addition thereto, the tax of four dollars per barrel of forty proof gallons.
 That section eighty-eight be amended 50 that either the proprietors name or the manu- lacturec's name shall be printed on the label for cigars provided for in said section.
 SEC 7. Ind be jt JtUtber enacted, That i section ore hundred and fifty five of the act { entitled An act to provide internal revenue to f support the government, to pay interest on the h public debt, and for other purposes approved j JuHo thrti7t', 5htoU 0d aHu ei-ACy nouI IS amended by the ninth section of the act ot V July thirteenth eighteen and sixty six, Il De further amended by adding thereto the fol- o owing: And the fact that any adhesive stamp s 90 bought, sold, offered for sale, used, or had 8 n possession as aforesaid, has been washed or 8 'eStored by byremoVing or altering the cancelling r. )r iefacing marks thereon, shall be prima face o proof that such stamp has been once used and u emoved by the possesSor thereof from some il yellum, parchment paper instrument, or writ ng, charged with taxes imposed by law, in vi~ ,lation of the provisions ofthis section. J
 SEQ. g. And De itfirther enGcted, That any person having in his possession any tobacco, huff, or cigars, manufactured and sold UT re- moved iromthe manuactory, or from any place where tobacco, snuff, or cigars are made, since July twentieth, eighteen hundred and sixty iC tight. or any person having in his possession q .igars imported from foreign countries since a July twentieth, eighteen hundred and sixty ,ght, or withdrawn from United States bOnd- a d warehouse since said date, such tol aec0, fir huff and cigars, having been put up in pack ft .ges as prescribed by the act to which this is h m amendment, and all the other requirements O ,f said act relating to tobacco, snuH and ci- IT ,ars having been compiled with and who, on p he first day of February, eighteen hundred and O ixty- nine, filed with the assessor or assistant C assessor of the district within which he resides, II ,r has bis place of business, the inventory re- O laired by the seyenty-eighth and ninety-fourth a sections of the act of July twentieth, eighteen c hundred and sixty-eight, and Who shall, prior u o selling or offering such tobacco snuff, or O cigars for sale, aflix and cancel proper internal evenue stamps, shall be entitled to have re- fl unded to him an amount of tax previously O. paid thereon, equal to the value of the stamps c lifixed before sale as aforesaid; and the com- Il missioner of Internal Revenue shall be, and Is fl hereby, authorized, on appeal to him made, to II efund and pay back sum O. money equal to c he value of the stamps so affixed, upon satisa actory evidence submitted to him that the to- a 1acco and snuff were actually manufactured r and removed from the place of manufacture, F and that the cigars were So manufactured and a removed, or imported and withdrawn from il United States bonded warehouse, and the sey- e sral rates of tax imposed upon such goods by u the act of July twentieth, eighteen hundred and il sixty-e ght as aforesaid assessed and paid r and that the claimant had in all respects com t piled with the internal revenue laws as far as a they have been or may be applicable to such g articles. The Commissioner of Internal Rev. 2 enue is hereby authorized and empowered to ' prescribe such rules and regulations for car- ryipg out the provisions of this section as (