New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-29

opinion Of the collector Of the proper dis
trlct, require or render il proper that such
brewer shall be permitted to conduct his
business wholly or partially at some other
place within the same or adjoining district
Tor a temporary period it shall be
lawful for such collector, under such
regulations and subject to such Hmita-
ton of time as the Commissioner of
Internal Revenue may prescribe, to issue
permit TO such brewer authorizing him to
conduct his business wholly or partially, &C
cOrding to the circumstances, at such other
place for a period in such permit to be
stated, and such brewer shall not be re-
quired to pay another special tax for the
SEC. q. That where malt-liquor or tun-
liquor, in the first stages Of fermentation
known as unfeFmented Worts, of whatever
kind, is sold by one brewer to another for
the purpose of producing fermentation or
enlivening old or stale ale, porter, lager
beer, or other fermented Liquors, it shall not
be liable to tax to be paid by the seller
thereof, but the tax on the same shall be
paid 6y the purchaser thereof, when the
same, having been mixed with the old or
stale beer, is sold by him as provided by
law, and such sale or transfer shall be sub
lect to such restrictions and regulations as
the Commissioner of Internal Revenue may
prescribe.
SEC. %. That the ownership or possession
by any person Ofany fermented liquor after
its sale or removal from brewery or ware
house, or other place where it was made,
upon which the tax required shall not
not have been paid, shall render the same
liable to seizure whenever found, and to
forfeiture, removal under said permits eX-
cepted, and that the want of proper
stamp or stamps upon any hOgshead, bar
rel, keg, or otheI vessel in which fermented
liquor may be contained after its sale or re-
moval from the brewery where the same
was made, or warehouse, as aforesaid, shall
be notice to all persons that the tax has not
been paid thereon, and shall be pFima facie
evidence of the non-payment thereof.
SEC. ~. That any person, other than the
purchaser or owner Of any termented
liquor, or person acting on his behalf, or as
his agent, who shall intentionally remove or
defaoe the stamp or permit affixed upon the
hOgshead, barrel, keg. or other vessel in
which the same may be contained, shall be
vessel from which the stamp or permit is so
removed or defaced, and to render compen-
satiOn to such purchaser or owner for all
damage sustained by him therefrom.
SEC. 30. That any person who shall with
draw any fermented liquor GOm any hogs
head, barrel, keg, or other vessel upon
which the proper stamp or stamps shall
bottling the same, or who shall carry on, or
attempt to carry on, the business of bot
ting fermented liquor in any brewery or
other place in which fermented liquor is
made, or upon any premises having com
municatiOn with such brewery or any ware
house, shall be liable to a fine of five hun
bred dollars, and the property used in such
bottling or business shall be liable to for.
fixture.
SEC. 81. That on and after the first day
of July next the act entitled "An act i'm
posing taxes on distilled spirits and tObac-
co, and for other purposes" approved July
twentieth, eighteen hundred and sixty
eight be and the same is hereby amended
as follows: ...-.-.-
That section sixty-one be amended by
striking out all after the second paragraph,
and inserting in lieu thereof the following
words: "On all chewing and smoking to-
baccO, fine-cut, cavendish, plug or twist,
cut or granulateG, of every description; on
tobacco twisted by hand or reduced into a
a condition to be consumed, or in any man
ner other than the ordinary mode of drying
| and curing, prepared for sale or eonsump-
ton, even if prepared without the use
of any machine or instrument, and
without being pressed or sweet
ened and on all fne-eut shorts and
refuse scraps, clippings, cuttings, and
| sweepings of tobacco, tax OF twenty cents
per pound"
That section fifty-nine be amended by
striking out all of paragraphs seven, eight,
nine and ten, and inserting in lieu thereof
| the following, to wit: dealers in Leaf
! tobacco, except retail dealers in leaf tobae-
| co. as hereinafter defined, shall each pay
| twenty-five dollars. Every person shall be
| regarded as a dealer in leaf tobacco whose
l.
| to sell, or offer for sale, or consign for sale
| on commission, leaf tobacco; and payment
| of a special tax as dealer in tobacco, manu-,
| facturer of tobacco, manufacturer of cigars,
| or anv other special tax, shall not exempt
| any person dealing in leaf tobacco from the
! payment of the special tax therefor hereby
! required. But no farmer or planter shall
! be required to pay a special tax as dealer
! in leaf tobacco for selling tobacco of his
| own production, or tobacco received by hin
! as rent from tenants who have produced
the same on his land. But moth
| ing in this section shall be construed to
| exempt from a special tax any farmer
| or planter who shall, by peUdling OF
| otherwise, sell leaf tobacco at retail
| directly to consumers, or who shall sell
| or assign, eonsign, transfer, or dispose
i of to persons other than those who
! have paid a special tax as leaf dealers
/
| cigars, or to persons purchasing leaf to
baccO for export And it shall be the duty
of every farmer or planter producing anC
selling leaf tobacco, on demand Of any in
ternaI revenue officer, or other authorized
agent of the Treasury Department, to fur
nish said officer or agent true and correct
statement, verified by oath or affirmation
of all his sales Of leaf tobacco, the number
of hogsheads cases, or pounds, with the
/ in instance
the person to whom sold, and the place t.
which it is shipped. And any such farmer
or planter who shall willfullY refuse to fur
nish such information, or who shall know
| ingly make false statements as to any o
the facts aforesaid, shall be liable to {
penalty not exceeding five hundred dol
| lars"
Dealers in leaf tobacco shall hereafter
| sell only to other dealers who have PAID
special tax as ST 9 /, and to manufactures
tobacco, snuff, or cigars, and to such per
sons as are known to be purchasers OF lea
tobacco for export.
Retail dealers in leaf tobacco shall each
nav five hundred dollars, and, If their an
nual sales exceed one thousand dollars
| shall each pay, in addition thereto, fifty
| cents for every dollar in excess OF one thou
sand dollars Of their sales. Every person
shall be regarded as a retail dealer IN lea
tobacco whose business 1t Is to sell leat 10
hacco in quantities less than an Origlna
bogshead, ease or bale; or who 7hall sci
directly to consumers, or to persons othe
than dealers in leaf tobacco, who have palt
a special tax as such; or to manufacturer
| of tobacco, snuff or cigars who have paid {
special tax; or to persons who purchase Il
original packages for export. Retail deal
ers in leaf tobacco shall also keep book
| and enter therein daily their purchases anC
| sales. in a form and manner to be prescribed
| nv the Commissioner Of Internal Revenue
| ,,:hich hnnk shall be omen at all times tO