The New Orleans crescent. [volume] (New Orleans, La.) 1866-1869, 1869-04-07
The supplemsntary T.x Law.


The supplementary T.x Law.
| In the Senate on the Sd Mr.. Sherman, from com.
ittee, reported the House bill to amend the sup
ementary tax Law Of July 9th with amendments.
ne sections relative TO tobacco are stricken out,
I'd the bill otherwise materially changed, 30 as to
ad as follows:
| Be IL enacted etc., That au act entitled an act
nposing tax on distilled spirits and tobacco,
ID for other purposes, approved July 10th, 1858.
ID amended as follows: That section be amended
that in case of distillery or distilling sppsra-
Us erected prior TO July 10th, 1868, on tract Of
! nd held under lease or residence Of title less
an fee simple which was not required by the
WIS of the State TO be recorded, in order to be
lid at the time OF Its execution or In any case
here the title is in litigation, or where the owner
possessed of the fee but encembered with q
ortgage executed and duly recorded prior TO the
id 10th July, 1868, and not due, or where thefee
held by minor person of,nnsound mind or
her person incapable Of giving consent as re-
Tired by said act, q bond may be taken, as pro.
ded for in asd section, for q distillery erected
II land, the laase or other evidence of title to
lhich was duly recoISed prior to the passage OF
Is act.
That section 10Th be so amended that, In case
distilleries having q producing capacity OF less
an 100 gallons 10 "a hours, and 10 which grain or
cal is mashed by hand and without the use Of
cam, 60 gallons OF mash or beer brewed or fer.
ItUttQ ITOm HThlus buhl ltYftecut uOt ltos tudu
le bushel of grain.
That section Sc be amended so az TO extend the
me for Withdrawing distilled spirits from bonded
arehouses until June 80, 1869, bat subject to an
fditionsl tax on each proof gallon deposited and
bnded in warehouse, at the rate of one per cent.
n each month after the 10th Of April, 1869, and
it'll withdrawn, and any distilled spirits remain
q in bonded warehouses after the 30th of June,
SO, shall be forfeited to the United States and
sposed of as provided in said section.
hat ha ma md cd N N and a ftay
ay 18th, 1869, every person who rectiiies, puri-
q or refnes distilled spirits or wines by any pro-
90 otherwise than by continuous distation OF
ssh wort or mash through continuous closed yes.
10 and pipes until the manufacture thereof is
l,mplete. and every wholesale and retail liquor
caller who has in his possession any still or mash
1ib, or who shall hereafter keep any other sppar-
aus for the purpose OF refining In any manner dis
He'd spirits and every person who, without recti-
wing purifying refining distilled Spirits shall,
y mixing such spirits, wine or other liquor with
ny materials, manufacture spurious compound
quor for sale under the name of whisky, brandy,
IN, Spirits cordial or wine bitters, or any other
ne, shall be regarded as q rectifer and as
ing engaged in the business Of rectifying,
I'd SO much of the act of which this Is an amend.
-lent as relates to compounders OF liquors, and
,s incoDsistf ut with the provisions OF the
section hereby amended, be and the same is
hereby repealed; and said section 81 is further
ourth paragraph thereof relating to retail dealers
md the ffth paragraph to and including the words
shall be required to pay the special tax OF q
wholesale dealer and insert In lieu thereof the
Following: Retail dealers In liquors shall pay
twenty-five dollars; every person who sells or
pliers for sale foreign or domestic distilled spirits
wine or malt liquors, in quantities less than five
gallons at same time, shall be regarded as retail
iealer. Wholesale dealers shall pay 800. Every
person who sells or offers for sale foreign or do.
nestle Distilled spirits, wine or malt liquors
quantities of not less thaH i've gallons,
At the same time, shall be regarded as q
wholesale liquor dealer" Dealers in liquors,
whose sales, including sales OF other merchandise
shail exceed SIS 900, shall each pay an additional
ak of the rate of 81 for every 800 of sales oil
liquors in excess Of SIS 000 and ca every $1,000 oil
,ales OF other merchandise shall pay at the same
,ate as wholesale dealers. and scch excess shall
De returned, assessed and paid Ia tue same manner
.equired of Wholesale dealers, but no disfiller or
brewer who has paid his specalsrtax as such aut
cells only spirits or malt liquors sDf his own pro
Suction at the place Of manufacture 10 the origi
lel casks of which the two stamps are affixed
shall be required to- pay special lax Of whole
sale dealer on account OF such salea.
N That section 81 be amended 20 as TO require
hereafter all special revenue stamps for the pay
INT OF tax on tobacco and snuff in packages. Q
me pound or more in weight shall be numbered II
4 continued series for each collection district, anI
hall have a blank space for the date and writer
signature of the collector to whom they may b
furnished, who shall date and sigp the same an
q registry shall be kept of the arsounts and mum
bers OF the stamps furnished to any collectors an
manufacturers or other persona end msnufactur
srs or other persons authorized ly said section {
purchase Stamps, shall purchase only of collector
within their respective districts.
That section SO be amended so that either ID
proprietors' names or name OF 1.-THE manufacture
shall be printed on the LABEL for citizens, pre-
vided insecton I'd; and be it fprther enacted, tna
section l55 Of the act to provide an internal re,
euue and for other purposed, approved June 81
1884 as amended by the 9th lection of the act {
July Is. 1866, be further amended by addin
thereto the following: And TIE fact that any ad
lhesye stamps so bought, sold offered for sale, {
had In possession of the Aforesaid, has bee
washed or restored by removing or altering, cal
ceiling or defacing marks thefeon, shall be prm
face proof that such stamps pave been once use
and removed by the possessot thereof from SON
yelum parchment paper, instrnment or writn
charged with taxes imposed by Jaw in violation
lthe provisions Of this section.