Evening star. [volume] (Washington, D.C.) 1854-1972, 1872-08-01

special tax IS leaf dsslers or manufa -turers 81
sn1T or cigars or 70 person. pnreh .sing
every farmer or planter producing and selling leaf
tobacco, en- demand q sny Officer,
melt 70 furnish said officer or sgea; true AID cor
bs ,sIe n pg Ss pn Gr an ~ OF al
cases, pounds with the name and residence, in
rs % hhS And ' the
PLANTER no shall wilifnlly refuse to furnish such
information, who shall knowingly make false
statements 20 any Of the facts Aforesaid shall he
liable to penalty not exceeding five hundred dol
Dealers in leatobscco shall hereafter sell only to
other dealers who have paid specia tax such,
ard to sueh persons as are known to b. purchasers
OF leaf toh a6eo for export.
Retail dealers in leaf tobaccs shall each pay FIVE
hundred dollars, and, If their annual sales exceed
enc thousand dollar, shall each pay, in addition
thousand dollars Of their sales Every pers1n shall
De REGARDED as retail oea'er in whose
than an original hogshead, case, or bale; or VINO
h Eel sseGy to consumer or 70 per5ons other
tax as such; or 20 manufacturers OF tobacco, snuff
VIZ rnsss. 20 HIe PsId speSi.d sx or 70 pers ms
tai! dealers in lssf tcbaccO thsl also keep book,
ara enter therein daily their purchases and sale in
form and manner 20 be prescribed By TIE C0n5lis-
sicBer OF Internal Revenue, which book shall be
ossn az al tines for the inspection Of any revenue
r Dealers in tobacco shall each. pay five dollars.
f3r sale, manufactured tobacco, snuff, or cigars,
shall be r. gsrdtd Us dealer in tobacco, ard the
li4uor dealer, or the payment Of any other special
!bh, small Lot relieve any person who sells manu-
factuTtd tot hcco and cigars from the payment OF
THIS tax PTcrtfsd, That no manufacturer Of to-
tscco. snun, sr cigars shall be required to pay
special tax as dealer In manufactured tobacco and
manufacture.
Manufacturers of tobacco shall each pay ten dol
lars. Every person whose business il Is 70 MANS
fscture tobacco snuff for himself, or who shall
employ others to manufacture tobacco snuff,
Whether such manufacture shall be by cutting,
pressing. grinding, crushing, rubbing Of any
or leaf tobacco, or otherwise preparing leaf
tobacco, manufactured or partially man ufactured
tobacco or snuh or the putting up for use or con-
sum pton OF scraps, waste, clippings, stems, de-
posifs OF tobacco resulting from any of hand
ling tobacco shall be regarded a manufacturer Of
tobacco.
Manufacturers OF cigars shall e,ch pay ten dol
lars. Every person whose business il is ( make or
manufacture cigars for himself, who shall EN- poy
others TO make or manufacture cigars, shall be
resarded Is manufacturer Of cigars. No special
tax receipt shall be issued to any manufacturer of
cigars until he shall have given the bond required by
law. Every person whose business IL is 10 make
cigars for others, either for pay, upon commission
on shares, otherwise, from material furnished by
others, shall be regarded as a cigar maker. Every
cigar maker shall cause his name and residence to
10 registered, without previous demand, with the
assistant assessor OF the division in which euch
cigar maker shall be employed; aud any maLufac-
turer Of cigars empl ing any cigar maker who
shall have neglected refused 20 make such
registry shall conviction be fined Eve dollars for
each day that such cigar maker so offending, by
by him.
CONTINUED