The New York herald., 1872-07-04
THE TOBACCO TAX.
Ths Treasury Departmf at Regulations Concern
ing Taxes on Toh Acco, Snuff and Cigars
in Manufacture, Bond or on Sale.

.t
WASHINGTON July 8, 1874.
Tho Treasury Dr. ,partment has just issued revised
regulations Nrnng taxes on tobacco, snuff and
gigars, IN act tUrdance with the act OF June O.
Among them are the folowing:-
eloner OF Internal Revenue by section IL Is pre-
scribed that retail dealers In leaf tobacco whose
annual SAILS exceed 81 900 shall, on or before the
10th Of January aud July OF each year, make to the
assistant assessors Of their districts respectively
return OF the amount OF their sales In excess Of
81, 900 annually, the first return under the pro-
VISIONS OF the act of June 1862 to be made on or
before the 10th OF January 1879 and the tax on the
excess OF 1000 shall be assessed by the assessor
and paid semi-annually in The months OF January
and sag each year as other taxes are assessed and
Any manufacturer Of tobacco, snur or cigars
wish319 TO avail himself OF the privileges which the
law authorizes Of substituting for the wooden box
Cavendish plug or twist, or Of substituting instead
OF the bladlers and Jars now used for packing snu,
the S SrSf Of internal Revenue SAMPLES
of such package for his approval and, II the same
are Of sach q character as to admit q the proper
ana tie stamps to BE- securely ana
attached and properly cancelled, an order
The Commissioner, in order to carry into
effect the provision Of the law regarding tobacco
tSss ny
Of tobacco or cigars desires TO sell his refuse
ecrapa cuttings or sweepings oi tobacco for export
shipment in bona, nnder the same rules and regu-
lations as govern the shipment and expectation Of
whenever manufacturer desires to sell his shorts
or refuse scraps clippings, cuttings and sweepngs
factuIer OF tobacco snuff or cigars, to be further
manipulated, manufactured or mixed with other
manufactured tobacco, he will apply to the Internal
Revenue ONCE for q special permit to make such
sale and transfer. Such application viii pe re re-
quired to be made through che assessor OF the dis
triet, and IN making such applcatiol tnc manu-
fRCtnfer must state the NUMBER OIL IactOTy, Tue
kind and quantity OF tobacco he wishes to SO sell
and remove as material, and, at the same time, he
must give the name OF the manufacturer to whom
he wishes to sell, his factory number, and the dis
trict and State where his factory is located II,
upon receiving such application, the Commissioner
finds that both the proposed seller and purchaser
are duly qualified manufacturers OF tobacco, SNUFF
transfer in bulk and without the payment OF the
tax. No persons other than manufacturers OF
tobacco snuff or cigars Will be allowed
either purchase sell this description of tobacco,
except II be packed and stamped as provided by
afactured t0bacco--viz thirty-two and twenty
cects per pound. The higher rate Of thirty-twO
prepared for. use and on all snuff nour. sold
or removed for use consumption. The lower
rate OF twenty cents per pound Is imposed on all
other kinds. On all cigars ana cherOots the tax is
S. per thousand; on cigarettes not weighing more
than three pounds per thousand the tax is 81 50per
thousand; on cigarettes weighing more than three
pounds per thousand the tax is SO per thousand.
Tobacco in bonded warehouses at the time OF the
port Bonded warehouses prior to July l. 1872, may
at any time within six months from the first named
date be Withdrawn for export to foreign country
change. OF packages upon compliance with the rules
and regulations of the Commissioner OF Internal
Revenue concerning Withdrawals OF tobacco and
SNUFF rom bonded warehouses, and upon an order
or permit from the Collector in charge OF exports
at the port OF shipment. All tobacco and SNUFF
stored In bonded warehouses at the time OF the
passage OF the act OF June 1872, can be Withdrawn
TO december g. 1872 upon the payment of the re.
duced rate OF tax by proper stamps afixed and can
celled. But tobacco and snuf which shall have
been stored In export bonded warehouses between
the dates OF June and July ], 1872, II withdrawn
for consumption or sale must have affixed and
cancelled stamps representing the tax in force at
the time the goods were entered in bond. All to-
baccO and snuff remaining In any bonded warehouse
passage Of the act that is found in any bonded
warehouse on aud after December Q, 1872, Is de-
cared oy ssia @ act 70 oe orelted s TO the United
Is authorized and directed to cause the same TO be
sold for the benefit OF the United States. Tobacco
bonded prior to July 90 1868, before it can be with
drawn for consumption or sale must be put up In
packages and stamped as provided in the act Of
the above date. Tobacco bonded under the act OF
July %, 1863 may be withdrawn for export to q
foreign country upon a permit from the Collector
upon payment OF the tax due thereon, but all to-
bacco and snuf stored in bonded warehouses will
have TO be closed out In one or other Of the
above ways on or before December 9, 1872 the
limit OF time allowed by the act OF June Q, 1872.
For that purpose rules and regulations are pre-
ecntcd for removals in bond.
In pursuance OF law, the Commissioner has had
prepared a steel die for the cancellation of all
stamps used on wooden packages, packages
made partly Of and partly OF other materials,
containing tobacco. These dies will be furnished
TO the several collectors of internal revenue and
Will be loaned by them to manufacturers OF to-
bacc0 upon application. This mode prescribed by
the Commissioner has all the force and authority
OF law and no person Is at liberty to disregard
such prescribed mode or substitute some other
therefor. Any sums found due under the pro-
TO drawbacks, shall be paid by the warrant Of the
secretary OF the Treasury on the Treasurer OF the
United States out of any money arising from in
fernal duties not otherwise appropriated
Provided, That no claim for an allowance OF
drawback shall be entertained allowed for a sum
less than $50, nor except upon evidence satisfac-
tory to the Commissioner OF Internal Revenue that
The stamps affixed TO the tobacco, snuff cigars
alleged to have been exported were totally de-
have been landed in foreign country lost at sea,
and have not been relanded within the limits Of the
United States. Any persons desiring to export to-
bacco snu or cigars, or either OF them, upon which
all taxes have been paid, with the privilege OF
drawback, will 6le with the Collector Of Customs for
the district from which such expectation is to be
made notice In duplicate, setting forth his inten-
ton TO export the merchandise described therein,
the place where deposited, the name OF the vessel
or other conveyance In or by which the port or
place TO which the same are intended TO be ex-
ported, and an afhdavit IN duplicate.
Secretary Boutwell, has written the following let
ter to.a tobacco dealer in New York city:-
SIR have the honor to acknowledge the receipt
OF a letter signed by yourself ana other persons
engaged in the Manufacture OF tobacco dated July
Commissioner OF Internal Revenue concerning the
storage Of manufactured tobacco in warehouses
after the 9TH OF June and previous to the LIST OF July
have examined the question, and am OF opinion
thai the action OF the Commissioner is required by
the language employed IN the law, and
tnat the ruling accords with the purpose
oil the committees OF the two houses
charged with the preparation and management oi
the BILL Tobacco moving under transportation
bonds on the 9Th Of June when the act was signed
1y the President, is not necessarily subject to the
Old rate OF dutv. as, 10y the ruling OF the Commits
soner, IL may be returned TO the place of mauufac-
or held by the Collector of the district TO which
the consignment was made, untll the lst OF JuIy
and then given up 10 the owner or consignee upon
payment OF duty at the rate fixed by the new law
This ruling OF the Commissioner appears to me TO
relieve persons engaged in trade OF all ground for
complaint, except what may arise from the general
purpOsc OF the law which il manifest in aboIishinv