The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1869-04-13
ruU wnxsKEyA AND TOBACCO TAX.

THE wfxsKEYAND TOBACCO TAX.
The following is the full text of the act
,nnroyed on Saturday to amend an act
Untitled CAN act imposing taxes on dis
filled spirits and tobacco, and fer other
nurposes," approved July 20, 1868:
THE wHIsKEr TAX.
BE IT enacted, de-, That an act entitled
nAn act imposing taxes on distilled spirits
and tobacco, and for other purposes" ap.
proved July 20, 1868, be amended as fol-
iows-to wit: That section be amended
90 that in case OF distinery or distilling
apparatus erected prior to the 10th Of July,
1888. on a tract or lot Of land held under
lease or other evidence Of title less than
fee simple, which we're not required by the
laws of the State to be recorded in order to
be valid OF the time Of its execution, or in
any case where the title was then, and has
continued to be, in litigation, or where the
owner is possessed of the fee but incum-
bered with mortgage executed and
duly recorded prior to the said Goth Of
,July, 1868, and net due, or where the
fee. is held by femme couerte, minor,
person of uusound mind, or other
person incapable OF giving consent as re-
auired by said act, bond may be taken, at
the discretion Of the Commissioner, as pro-
v;ded for in said section, for distillery
erected on land the lease or other evidence
of title to which was duly recorded prior to
the passage of this act: Provided, That no.
thing herein contained shall be SO construed
70 apply to any distillery or distilling ap-
naratus not erected prior to July 20, 1868.
That section 90 be SO amended that in
cage of distilleries having producing ca
nscity of less than one hundred gallons in
tventy-four hours, and in which grain or
meal il mashed by hand and without the
use Of steam, sixty gallons of mash, or beer
brewed or fermented from grain, shall re-
nresent not less than one bushel of grain.
That section sc be amended so as to ex-
tend the time for withdrawing distilled
spirits from bonded warehouses until the
3oth of June, 1869, but subject to an addi-
t;onal tax on each proof gallon deposited
and bonded in warehouse at the rate Of one
cent for each month after the 30th of April,
1869, and until withdrawn. And any dis
titled spirits remaining in bonded ware
house sitter the Goth Of June, 1869, shall
be forfeited to the United States and dis
posed of as provided in said section.
That section 50 be amended SO that on
and after the first day of May, 1869, every
person who rectities, purifes, or refnes dis
titled spirits OF wines by any process other
than by original and continuous distilla-
ton from mash wort, or wash through con-
tinuous closed vessels and pipes until 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 the pur-
pose of refining in any manner distilled
spirits, and every person who, without rec
tifyiDg, purifying, or refining distilled
spirits, shall, by mixing such spirits, wine,
or other liquor, with any materials, manu-
facture any spurious imitation or compound
LIQUORS for sale under the name of whiskey,
brandy, gin, rum. wine, spirits, cor
dial, or wine bittere, or any other name,
shall be regarded as rectifer as
being engaged in the business of recti-
fyipg; and SO much of the act to which
this is an amendment as relates to COM
FOUNDERS Of liquors, and as is inconsistent
with the provisions Of the section hereby
amended, be, and the came is hereby, re-
pealcd. And said section ffty-nine 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 re-
ouired to pay the special tax Of q Wholesale
LIQUOR dealer" end insert in lieu of the
portion stricken out the following Retail
dealers in liquor shall pay SIPS every per-
son who sells or offers for sale foreign or
domestic distilled spirits, wines, or malt
LIQUORS. in less quantities than five gal
Ions at the same time shall be regarded
as a retail dealer in liquors wholesale
liquor dealers shall each pay one hun
dred dollars every person who sells or
offers for sale foreign or domestic distilled
spirits, wines, or malt liquors, in quanti-
ties of not less than FIVE gallons at the same
time, shall be regarded as Wholesale
LIQUOR dealer; dealers in liquors whose
sales, including sales of all other merchan-
disc, shall exceed SIS, 600, shall each pay
an additional tax at the rate OF one dollar
for every hundred dollars Of sales Of IL
ouors in excess of such S25, 900, and on
every thousand dollars of sales of other
merchandise shall pay at the same rates as
q wholesale dealer; and such excess shall
be returned, assessed, and paid in the same
manner as required of wholesale dealers
but no distiller or brewer who has paid his
special tax as such, and who sells only
distilled spirits or malt liquors Of his
own production, at the place of manu-
facture, in the original casks or
packages to which the stamps are affixed.
Shall be required to pay the special tax of
wholesale dealer" That section SO be
further amended so as to require that dis
tillers Of brandy from grapes, peaches, and
apples, exclusively, producing less than $50
barrels annually, shall pay special tax of
fifty dollars, and in addition thereto the tax
of four dollars per barrel Of forty proof
gallons on account Of such sale. That Sec
ton IS be amended so that either the pro-
prietor's name or the manufacturers name
shall be printed on the label for cigars pro-
yided for in said section.
TAX on TOBACCO, SNUFF, AND CIGARS.
.And be it further enacted, That any per-
son having in his possession any tobacco,
enuff, or cigars manufactured prior to the
23d day of November, 1868, and after the
goth day of July, 1868, liable to tax OF
duty, and on which the tax or duty has
been paid but not stamped, shall, within
sixty Days after the passage OF this act.
make statement Of the class, weight, and
number of such packages, and which was
included in his inventoried stock OF TO-
bacco, snuff, and cigars on the lst day OF
March, 1869, and returned by him &C.
cordipg to the provisions of section &C.
venty-eight of the act to which this
Is an amendment, deducting therefrom
whatever may have been sold or re-
moved since that period, and an