Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1869-08-12
TOBACCO, SNUFF AND CIGARS.

Parker W. Perry, Supervisor Of Internal Rere
nue. for North and South Carolina, has issued {
circular in regard to the tax on tobacco, snuff ano
cigars. The provisions of the tax law touching
these articles are very stringent, and it behoove!
those persons who are dealers to be very careful
otherwise they will be guilty of violation without
intending it. We direct special attention to the
following extracts from Mr.. Pery's circular:
"All smoking tobacco found in packages other
than those prescribed by law, or without the STAMP
being cancelled is liable to forfeiture, and the par
ty selling or offering the same for sale, is subject tc
penalty Of not less than 81 ,000 and to imprlson
ment for not less than six months. Smoking to-
bacco plug or tobacco twisted or prepared for use
in any manner, found in the possession or custody
of any person, pedder or dealer, being sold Z. Of
fered for sale from any store, wagon or in any 9TH
or manner, said tobacco not being packed in and
offered for sale at the time, from package or box
prescribed by law, not having thereon the tax-pad1
stamp, duly cancelled with all the marks required
by sections 62 and 6S should be seized and forfeit
cd, and the offender should be prosecuted for the
penalties prescribed in the Act.
Tobacco cannot be sold in any form except out
of stamped wooden package. The removal Of
tobacco from such stamped package, on to shelf,
or into show case, glass JAR or other receptacle,
subjects the offender to all of the penalties last
named.
Section 72 requires every person emptying any
package, box, bag, wrapper, or envelope, contain
ing tobacco or snuff, to Immediately destroy the
stamped portion thereof, under penalty for fail
ure of fifty dollars for such offence, and not less
than ten days imprisonment. Any person SELL
ing or giving away, or buying or receiving any
such stamped box, bag, vessel, wrapper, or envel.
opc is liable for each offence to fine Of $780, and
to Imprisonment for twenty days: Any manufac-
turer or other person who puts tobacco or snuff in
to any such box, bag, vessel, wrapper or envelope,
is liable to fine Of not less than 800, and i'm
prisonment not less than one year.
All cigars found in unstamped boxes on the
shelves Of any person, or loose in show cases, or
elsewhere, for sale or offered for sale are liable to
seizure, and the person in whose custody they are
found is liable to fine and imprisonment. Every
person cmptying cigar box must Immediately ct:
face the stamp and destroy it, and the presence Of
any such empty stamped cigar box, found in the
possession of any such party, will be deemed as
presumptive evidence of fraudulent intent in rea-
ton thereto. Section 80, Act Of March =, 1867,
declares it to be lawful for any revenue officer to
destroy any empty cigar box found with the stamp
on in any place.
All officers should make it their business to ex.
anime frequently the stocks of dealers in tobacco
and cigars to see that all requirements of law are
complied with, and should make report of any VIC
lations to this Office and to the Commissioner oi
Internal Revenue.