Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1872-06-21
The Tax on Leaf Dealers Under the New
Internal Revenue Law.


The following are extracts from the Internal
Revenue act, passed at the last session of Con-
gress, so far as the same relates to the tax on
leaf dealers:
Section 8 of the new act provides that sec
ton SO of the act of July 20, 1868, be amen
ded by striking out all that relates to dealers
in leaf tobacco, and inserting in lieu thereof
the following:
dealers in leaf tobacco, except retail deal
ers in leaf tobacco, as hereinafter de6ued, shall
each pay twenty-five dollars
Every person shall be regarded as dealer
10 leaf tobacco whose business it is, for himself
or on commission, to sell or offer for SALE or
consign for sale on commission, leaf tobacco
and payment of special tax as dealer in to-
bacco; 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 in
leaf tobacco for selling tobacco of bis own pro-
duction, or tobacco received by him as rent
from tenants who have produced the same on
his land. But nothing in this section shall be
construed to exempt from.a special tax any
farmer or planter who shall, by peddling or
otherwise, sell leaf tobacco at retail directly to
consumers, or who shall sell or assign, consign,
transfer or dispose of to persons other than
those who have paid special tax as leaf
dealers or manufactures of tobacco, snuff o.
cigars, or to persons purchasing leaf tobacco
for export. And it shall be the duty of every
farmer or planter producing and selling leaf
tobacco, on demand of any Internal Revenue
officer or other authorized agent of the Urea
sury Department, to furnish 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 name and residence, in each
instance, of the person to whom sold, and the
place to which it is shipped. And any such
farmer or planter who shall wilfully refuse to
furnish such information, or who shall know
ingly make false statements as to any of the
facts aforesaid, shall be liable to penalty not
exceeding five hundred dollars. Dealers in
leaf tobacco shall hereafter sell only to other
dealers who have paid special tax as such,
and to manufacturers of tobacco; 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
exceed one thousand dollars shall each pay in
addition thereto fifty cents for every dolAr in
excess of one thousand dollars of their sales
Every person shall be regarded as a retail
dealer in leaf tobacco whose business it is to
sell leaf tobacco in quantities less than an ORR
ginsl hogshead, case or bale; or who shall sell
directly to consumers, or to persons other than
dealers in leaf tobacco, who have paid special
tax as such or to manufacturers of tobacco,
snuff or cigars who have paid special tax or
to persons who purchase in original packages
for export. Retail dealers in leaftobacco shall
also keep a book, and enter therein daily their
purchases and sales. in a form and manner to
be prescribed by the Commissioner of internal
Revenue, which book shall be open at all times
for the inspection of any revenue officer.