The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1872-10-05

\ AN ACT to reduce duties on imports, and &
reduce internal taxes, and Tor other pnr
poses.
[Contiuued.l ~
Er TOBACCO. b. -1It ~
Sac 81. That on and after the first day OF JUL
! next the act entitled San act imposing taxes oil
distilled spirits and tobacco, and for other pur
poses" approved July twentieth, eighteen hun
bred and sixty-eight, be, and the same Is hereby
amended as fonows -rat9 -
That section sixty-one be amended by striking
ont all after the second paragraph, and inserting
in lieu thereof the following words ION al
chewing and smoking tobacco, fine-cut, cayen
dish, plug, or twist, cut or graduated, Of every
description; on tobacco twisted by hand or re-
duced into a condition 10 be consumed, or in any
manner other than the ordinary mode of drying
and curing, prepared for sale or consumption
even II prepared without the use of any machine
or instrument, and without being pressed OF
sweelened; and on all flne.cut shorts and refuse
scraps clippings, cuttings. and sweepings of to-
bacco, a 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 iu leaf tobacco, as hereinafter defined,
shall each pay twenty-five dollars. Every per-
son shall be regarded as a dealer in leaf tobacco
whose busineas 1t is. for himself or on commits
son to sell, or offer Tor sale, or consgn for sale
on commission, leaf-tobacco; and payment Of a
special tax as dealer in tobacco, manufacturer OF
tobacco, manufacturer Of cigars, or any 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 special tax as
!, dealer Ia leaf-tobacco, for selling tobacco ofhs
own produ6 ION or tobacco received by him as rent
from tenants who have produced the same on his
land Bot nothing in this section shall be con-
strued to exempt from a special tax any farmer
or planter who shall, by peddling or otherwise,
sell ieaftobqcco at retail directly to consumers,
or who shall sell or assign, consian, transfer or
dispose of to persons other than those who have
paid a special tax as leaf-dsalers or manufacture
ers of tobacco, snuff, or cigars or to person. pr
chasing leaf-tobacco for export And 1T shall be
the duty OF every farmer or planter producing
and selling leaftobacco, on demand of any inter-
nal-reyrnue officer, or other authorized agelt of
the Treasury Department,to furnish said officer
or agent a true and correct statement, verified by
oath or affirmation, of all his sales of leaEto-
bacco the number of hogshea" s, cases, or pounds,
with the name and residence, in each instance,
of the person to whom cold, and the place 10
which IL Is shipped And any such farmer or
planter who shall wilfully refuse to furnish such
information, or who shall knowingly make false
statements as to any of the facts aforesaid shall
be liable to a penalty not exceeping five hundred
dollars" t.s Fga r
Dealers in leaf tobacco shall hereafter sell only
to other dealers who have paid special tax as
snuff, or cigars, and to such persons as are known
to be purchasers of leaf-tobacco for export.
Retail dealers in leaf tobacco shall each pay
five hundred dollars, and, if their annual sales
diton thereto, fifty cents for every dollar In ex
cess of one thousand dollars of their sales.
Every person shall be regarded as retail dealer
In leaf tobacco whose business IL is to sell leaf
tobacco in quantities less than an original hogs
head, case, or BALE or who shall sell directly to
consumers, or to persons other han dealers in
Ieaf-tobacco, who have paid special tax as such;
or TO manufacturers of tobacco, snuff, or cigars
who have paid Il special tax or to persons wh1
purchase in original packages for export. Retail
dealers In leaftobacco shall also keep book, and
aptar Aailx fhair hasa nd sal
in form and manner to be prescribed by
the Commi ssiCner of Internal Revenue, which
book shall be open at all times for the inspection
of any revenue officer.
Dealers in tobacco shall each pay five dollars.
Every ers whose business il is to sell, or offer
for sale, manufactured tobacco, snuff or, cigars
shall be regarded as dealer in tobacco, and the
payment of n special tax as a wholesale or re-
tail LIQUOR dealer, or the payment OF any other
special tax, shall not relieve any person who
sci 8 manufactured tobacco and cigars from the
payment of this tax: Provided, That no manu-
facturer of tobecco, snuff or cigars shall be re-
quired to pay q special tax as a dealer in maui
featured tobacco and cigars for selling his own
products at the place of manufacture. ~ .iE
Manufacturers of tobacco shall each pay ten
dollars. Every person whose business 1t is to
manufacture tobaccoor snuff for himself, or who
shall employ others to manufacture tobacco or
snuff, whether such manufacture shall be by
cutting, pressing, grinding, crushing, or rubbing
of any raw or leaf tobacco, or Otherwise prepar-
ing raw or leaf tobacco, or manufactured or
putting up for use or consumption of scraps,
waste, clippings, stems, or deposits OF tobacco
resulting from any process of handling tobacco,
shall be regarded as manufacturer OF tobacco
Manufacturers of cigars shall each pay ton
dollars. Every person whose business 1t is to
make or manufacture cigars for himself or who
shall employ others to make or manufacture
cigars, shall be regarded as a manufacturer OF ci
CARS No specal-taX receipt shall be issued to any
manufacturer Of cigars until he shall have given
the bond required by law Every person whose
business 1t is to mako cigars for Others, either for
pay, upon commission, on shares, or otherwise,
from material furnished by others, shall be re
garded as q cigar-maker. Every eigar-maker
shall cause his name and residences TO be register
ed without previous demand, with the assistant
assessor of the division in which such igar-
maker shall be employed and any manufacturer
of cigars employing any cigar-maker who shall
have neglected or refused TO make such registry
shall on conviction, be flnedfve dollars for each
day that such cigar. maker so offending, by neg
lect or refusal to register, shall be employed by
him. I1L g ~
"Peddlers of tobacco shall be classified and
rated as 70 lows, to wit When travelling with
more than two horses, mules, or other animals,
the irst class, and shall pay fifty dollars; when
travelling with two horses, mules, or other api-
mails, the second class, and shall pay twenty five
dollars when travelling with one horse, mule,
or other ANIMAL the third class, and shall pay
fifteen dollars; when travelling on foot or by
public conveyance, the fourth class, and shall
pay ten dollars. Any person who sells or offers
to sell and deliver manufactured tobacco, snuff,
cigars, TRAVELLING ITOfn ptdc6 u lldc6, Ill the
town or through the country, shall be regarded
as peddler Of tobacco; Every peddier of tobac
co, before commencing, or if already commenced.
before continuing TO peddie tobacco shall furnish
to the collector of his district statement &C.
curately setting forth the place of his residence.
and, II in city, the street and number of the
street where he resides; also the State orStates
through which he proposes to travel the mode
of travel, whether ON foot, by pnbic conveyance,
or to travel with one, two, or more horses, mules
or other animals; to state also whether he pro-
poses to sell his own manufactures or manufac-
lures of others and, if he sells for other partes
10 name the person or persons for whom he sells
He shall also give bond in the sum of two thous
and dollars, to be approved by the collector of
the district, that he will not engage in any at
tempt by himself or by COLLISION with others, to
snuff, or cigars that he will neither sell, nor
offer for sale any tobacco snuff, or cigars. except
in original and full packages as the law requires
the same to be put up and prepared by the manu-
facturer for sale or for removal for sale or con-
sumption, aud except such packages of tobacco,
snuff, and cigars as bear the manufacturer s
label or caution-notiee, and his legal marks and
brands and genuine intecnal-revenue stamps
which have never before been ed. Every ped
tiler of tobacco, snuff or cigars, travelling with
wagon, shall aftix and keep on the same. in a
conspcous place, q sign painted in oil-colors or
gilded, giving his full name, business. and col
lection district and shall obtain certificate from
the collector of the district, who is hereby ar-
thorized and directed to issue the same, giving
of his special-tax receipt, and the fact of his
having fled the required bond and every person
peddlog tobacco SHALL on demand OF any officer
of internal revenue, produce and exhibit said
collectors certificate, and, unless he shall do So
may be taken and deemed mott have paid the