Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1869-04-15
WHISKY AND TOBACCO.
The New Tax-~-What the Law he
quires of Manufacturers and Deal

4 ~ ~" ''~~-J -
which passed on the 9th and was signed
on the 10th inst, gives an extension of
time of taking whisky out of bond until
the end of June next. At the same
time, it provides that the tax on whisky
in bond shall increase one cent per month
on each gallon left bonded after April 20.
This provision was strenously resisted
by the ''ring," but was 3 most righteous
provision. The twentieth section of the
previous law was so amended that in case
ofdistilleries having producing capacity
Of less than one hundred gallons in
twenty>four hours, and in which grain or
meal is mashed by hand, and without the
use of steam, sixty gallons of mash or
beer, brewed or fermented from the grain,
shall represent not less than one bushel
of grain.
The only additional clause of import
ance in regard to whisky is the follow
ing:
That section SO be amended SO that on
and after the LIST day of May, 1859,
every person who rectifies, purifies or
refnes distilled spirits, or wine by any
process other than by original and con-
tinuous dlstillation from the mash,
through continuous closed vessels, and
the process until manufacture thereof is
completed; and every wholesale or re-
tail liquor dealer who has in his possess
sion 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
rectifying, purifying, or refining distilled
spirits, shall, by mixing such spirits,
wine or other liquor, with any material
or manufacture any spurious imitation
or compound liquors for sale under the
name of whisky, brandy, gin, rum,
wine, spirits, cordials or wine bitteis, or
any other name, shall be regard
ed as a rectifier, and as being
engaged in the business ofrectifyiug; and
so much of the act to which this is an
amendment as relates to compounders of
LIQUORS, and as is inconsistent with the
provisions of the section, is hereby re-
pealed. And said section SO is further
amended, as follows: Strike out the
fourth paragraph thereof, relating to re.
tail dealers, and the fifth paragraph to
and including the words "shall be re-
quired to pay the special tax of whole
sale liquor dealer" and insert in lieu of
the portion stricken out the following:
"Retail dealers in liquors shall pay $25.
Every person who sells or offers for sale
foreign or domestic distilled spirits,
wines or liquors, in less quantities than
five gallons at the same time, shall be
regarded as a retail dealer in liquors.
Wholesale liquor dealers shall each
pay 500. Every person who sells, or
offers for sale, foreign or domestic dis
titled spirits, wines, or malt liz
uors, in quantities 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 mer-
chandise shall exceed $25, 600, shall each
paw an additional tax at the rate of one
dollar for every 500 of sales of liquors
in excess Of such 49,, 900, and on every
$1,000 of sales of other merchandise he
shall pay at the rate as a Wholesale
dealer; and such excess shall be returned,
assessed and paid in the same manner as
is 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 manufacture,
in the original casks or packages to which
the tax stamps are affixed, shall be re-
quired to pay the special tax of whole~
sale dealer. That section SO be further
amended so as to require that distillers
of brandy from grapes, peaches and
apples, exclusively, producing less than
$50 barrels annually, shall pay special
tax Of $50, and in addition thereto the
tax of 81 per barrel of 40 proof gsllons,
on account of such sale.
Touching tobacco the law provides:
That any person having in his posses
sion any tobacco, snuff or cigars, manu>
featured or sold, or removed from the
mandatory, or from any place where
tobacco, snuff or cigars are made, since
July 20, 1868, or any person haYing in
his possession cigars imported from
foreign countries, since July 20, 1868, or
withdrawn from a bonded warehouse
since said date, such tobacco, snuff and
cigars having been put up iii packages as
prescribed in said act, to which this act
is an amendment, and all the other res
auirements Of said act relating to tobac-
co, snuff or cigars having been complied
with, and who, on the 1st day Of Februs
ary, 1869, filed with the Assessor or AS
sistant Assessor OF the district within
which he resides or his place Of busi-
ness, the inventory required by the
seventy. eighth and ninety-fourth sec
tons Of the act of July 30, 1868; and
|. who shall, prior to selling or offering
such tobacco, snuff or cigars for sale, afa
fix and cancel the proper internal rev.
enue stamps, shall be entitled to have
refunded to him an amount OF
tax previously paid thereon equal
to the value of the stamps affixed before
the sale, as aforesaid and the'COllector
of Internal Revenue shall be, and is
hereby authorized, on appeal to him, to
refund aud pay back sum Of money
equal to the value of the stamps so
affixed, upon satisfactory evidence sub
mitted to him that the tobacco and snuff
were actually manufactured and renewed
| from the place Of manufacture and that
the cigars so manufactured, removed or
| imported, had been withdrawn from q
United States bonded warehouse, and
the several rates of tax imposed on such
goods, by the act fully 10, 1868, as
aforesaid, assessed and that the claims
ant had, in all respects, complied with
the internal revenue laws so far as they
have been or may be applicable to such
articles. The Collector Of Internal Reye'
nue. is hereby authorized and empowered
to prescribe such rules and regulations
for carrying out the provisions of thi:
section as, in his judgment, shall bt
deemed proper and necessary and thu
Collector may in any case, at his discre
ton, allow snuff and tobacco, manufac
tured prior to the Goth Of July, 1868, no
in wooden packages, to be stamped ant
sold in the original packages and tn
rate of duty on cigars imported prior t
July 20, 1868, and now remaining il
bond, shall be the same as on cigars i'm
ported after that date.
The Cubans who have been in Wash