New-York tribune., 1872-07-04
TIE TAX on TOBACCO.
REVISED REGULATIONS OF THE TREASURY DE-
PARTMENT-THE NEW RATEs-A LETTER
FROM SECRETARY BOUTWELL,.

FROM SECRETARY BOUTWELL,.
wAsuNGroN. July 3.-The Treasury Depart
oert has inst issued revised regulations concerning
taxes ON tobacco snuff and cigars, in accordance with
the act OF June c. Among them are the following;s
By virtue Of The authority the Commissioner Of Internal Rev
enSe by section co. prescribed that retail dealers n M tobacco
nary and july mske to the Assistant AesoTs Of thec
trs psctyely Of the amount Of their sls in sSs Of
ss S tonSs to Se made 1s % a Of saas 1873
s1nusT in the Of January and % each other sIes are
Of my Ts which The law aihcies substituting
box used for p1s ga Or ~ '9s % s'e S S9 . SyIss Oa a %
packing suuf packages Of other materials viii submit the Com
sho h kc being aped 10 hem and the stamps 10 be securely
and permanently attached properly cancelled order will be issued
The co&msoseT order TO cary provision Of law
regarding tobacco cold in bulk without h payment OF 1 IIoe
M bis refuse seIars eang % ,sepF T q Seat @ S%p s ge y ia
iorega soanty be El enter 'ae zane az iof & Ien'@ @ m 0 % %
Second Whenever manufacturer desires se bis shorts refuse
,e3s clipping, cutting. tG getass o % tSSC % & IN su w % m &
ena 70 another manlet9rei oI ,oscc
viii apply the Internal Revenue 0nce for special permit to make
msnuaurer must number factory, the 1ud and
quantity he wishes eel ard maea and a.
ae same %e @ he h nut & give s name .D t M e , se ve 5
factory located IT, upon receiving such application TIE Commonf
Of tobacco snuf cigar permit will be gwen to make ae
transfer bulb and without the payment Of tie E No persons
either 70 purchase description tobacco be packed
stamped as provided by aS.
The act imposes but two rates OF tax on manufactured
tobacco namely 80 and 20 cents pound The higher
rate of 80 cents per pound is imposed all snuff pre-
pared and all snuff -four sold or removed for
use or consumption Tie lower rate OF 20 cents per
pound is imposed all other kinds. On all cigars and
cheroots the tax is s. per thousand. On cigarettes not
weighing than three pounds per thousand the tax
is 81 90 per thousand On cigarettes weighing than
three pounds per thousand the tax 50 per thousand
Tobacco in bonded warehouses az the time OF the
passage Of the act OF June 1872, stored in export
bonded warehouses prior July 1872 may al any time
within six months from the first named date be with
drawn for export 10 foreign country without payment
Of the tax and without any change OF packages upoD
compliance with the rules and regulations OF the Com
missioner OF Internal Revenue concerning Withdrawals
~ tobacco and snuff from bonded warehouses and upon
an permit from the Collector in charge Of
ports at the port OF shipment All tobacco ana snun
stored in bonded warehouses June g. 1872 can be with
drawn for consumption sale after July l. 1872 and
prior TO December g. 1872 upon the payment OF the re-
duccd rate tax by proper stamps afxeda and Cancelled.
But tobacco ana sIu which shall have been stored in
export bonded warehouses between juno ana july !,
1872 if Withdrawn for consumption SALE must have
afxed and cancelled stamps repre- esenting the tax in
at the time the goods were eneredin pond. All to-
bacco and snuff remaining in any bonded warehouse
passage OF the act that is found in any bonded ware
house and after Dee e. 8I2 Is decared BY SAID act 70
be forfeited to the United States and the Commissioners
Of Internal Revenue antorzed and dreGe 70 cause
the same 10 be sold Tor the enent OF the united states
Tobacco bonded prior to July % 1863 before can be
withdrawn Tor consumption or must ne put IN
packages and stamped provided in the act OF the
above date Tobacco bonded under the act Of July
1863 may be withdrawn for export to foreign country
upOn permit from the collector ia charge OF exports
for sale and consumption upon payment ot the tax due
thereon but oil tobacco and snni stored in bonded
warehouses will have 10 be closed out IN one or the other
Of the above ways on or before Dec O. ls7 the r of
time allowed by the act OF June ls72 For that pur
bond. bond '"''' "'''
In pursuance Of law, the Commissioner has Ind pre-
pared steel die for the cancellation OF All stamps used
on wooden packagesOr packages made partly Of wood
and partly Of other materials containing toDacco lhese
nal nal Revenue and viii &c I5aacd By them to manuiac
turers of tobacco upon app cation Ths mode prescribed
by the COMMISSIONER has al The force ana authority OF
law and person is at liberty to disregard such pre-
scribed mode, or substitute some other therefor.
Any found due under The provisions OF the section
Of the act of June g. relating 10 drawbacks shall be paid
Treasurer of the United states out of any money arising
from internal duties not otherwise appropriated pro-
Vded that no claim for an allowance OF drawback sha
except upon evidence satisfactory 70 the Commissioner
bacco snuff or cigars alleged 10 have been exported,
were totally de troyed before shipment thereof and that
LGI Iost 's0 ar seS e'0 Spd hrge 6dt teS6 Te1Sded
within the limits Of the United States Any persons de-
String to export tobacco snuff or cigars either Of them
OF drawback, will file with the Collector Of Customs for
the district from which such expectation is 10 be made
port the merchandise described therein the place where
deposited the OF the vessel or other conveyance in
or by which, the port place 10 which the same
intended to be exported and an affidavit in duplicate
a tobacco dealer in Ncw-YOrk City:
SIR: Acknowledge receipt o. letter signed b.
other persons engaged the manufacture Of tobacco i
which the decision Of the Commissioner
Internal the storage OF manulc lrd tobacco
warehouses 9th June aud previous lt Of Ja lave
examined question opinion the 4 the Com
missioner required by the language emp1y the law and that ne
ruling sccoTls with the purpose the COMMITTEES t9o House charged
with the preparation and management 0 tue bill Tobacco moving
under raspcon bonds the 9th June Wien the act signed by
the President necessarily subject the ola duty BY
the rnug Of may be returned to the place OF
uc,ure he'd by the Collector Of the district TO Which u eo
made until the LIST of july and then given MP % M owner
ruling appears relieve persons =
Of complaint, what
ra purpose the which manC,t thO,i1g warehouse
system Ne respectfully, GEORGE s. BoUTWgLL, stTe.aI