New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-22

opinion of the collector OF the proper DIS
trict, require or render it proper that such
brewer shall be permitted to conduct his
business wholly or partially at SOME other
place within the same or adjoining district
for a temporary period, it shall be
lawful for such collector, under such
regulations and subject to such limita-
ton of time as the Commissioner of
Internal Revenue may prescribe, to issue
permit to such brewer authorizing him to
conduct his business wholly or partially, &C
cOrding 70 the circumstances, at such other
place for a period in such permit to be
stated, and such brewer shall not be re-
quired to pay another special tax for the
purpose.
SEC. n. That where malt-liquor or tun-
liquor in the first stages Of fermentation,
known as unfermented wOrts, Of whatever
kind, is sold by one brewer to another for
the purpose of producing fermentation or
enliVening old or stale ale, porter, lager
beer, or other feFmented liquors, il shall not
be liable to tax to be paid by the seller
thereof, but the tax on the same shall be
paid by the purchaser thereof, when the
same, having been mixed with the old or
stale beer, is sold by him as provided by
law, and such sale or transfer shall be sub
iect to such restrictions and regulations as
the Commissioner Of Internal Revenue may
prescribe.
SEC. % That the ownership or possession
by any person of any fermented liquor after
its sale or removal from brewery or ware
house, or other place where it was made,
upon which the tax required shall not
not have been paid, shall render the same
liable to seizure whenever found, and to
forfeiture, removal under said permits ex-
cepted, and that the want of a proper
stamp or stamps upon any hOgshead, bar
rel, keg, or Other vessel in which fermented
L ! L.
mOVal from the brewery where the same
was made, or warehouse, as aforesaid, shall
be notice to all persons that the tax has not
been paid thereon, and shall be prima facie
evidence of the nOn-payment thereof.
SEC. %. That any person, other than the
purchaser or owner Of any termented
liquor, or person acting on his behalf, or as
his agent, who shall intentionally remove or
deface the stamp or permit affixed upon the
hogshead, barrel, key, or other vessel in
which the same may be contained, shall be
liable to a fine of fifty dollars for each such
vessel from which the stamp or permit is so
removed or defaced, and to render cOmpen-
sation to such purchaser or owner for all
damage sustained by him therefrOm.
SEC. 30. That any person who shall with
draw any fermented liquor from any hogs
head, barrel keg, or other vessel upon
which the proper stamp or stamps shall
bottling the same, or who shall carry on, or
attempt to carry on, the business of bot
Ting fermented liquor in any brewery or
other place in which fermented liquor is
made, or upon any premises having COM
munication with such brewery or any ware
house, shall be liable to fine of five hum
dred dollars, and the property used in such
bOttling or business shall be liable to for
fixture.
TOBACCO.
SEC. 81. That on and after the first day
of July next the act entitled can act i'm
posing taxes on distilled spirits and tObac-
co, and for other purposes" approved July
twentieth, eighteen hundred and sixty
eight be and the same is hereby amended
as follows:
That section sixty-One be amended by
striking out all after the second paragraph,
and inserting in lieu thereof the following
words: son all chewing and smoking to-
baccO, fine-cut, cavendish, plug or twist,
cut or granulateG, of every description; on
tobacco twisted by hand or reduced into a
a condition to be consumed, or in any man
ner other than the ordinary mode of drying
and curing, prepared for sale or cOnsump-
ton, even if prepared without the use
of any machine or instrument, and
without being pressed or sweet
ened and on all fne-cut shorts and
refuse scraps, clippings, cuttings, and
sweepings OF tobacco, tax OF twenty cents
per pound"
That section fifty 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 in leaf tObac-
co, as hereinafter defined, shall each pay
twenty-five dollars. Every person shall be
regarded as a dealer in leaf tobacco whose
business it is. for himself or or commission,
to sell, or offer for sale, or cOnsign for sale
on commission, leaf tobacco; and payment
of a special tax as dealer in tobacco, manu-
facturer 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 OF planter shall
be required to pay a special tax as dealer
in leaf tobacco for selling tobacco of his
own production, or tobacco received by him
as rent from tenants who have produced
the same on his land. But moth
ing in this section shall be construed to
exempt from 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 a special tax as leaf dealers
or manufacturers of tobacco, snuff, or
cigars, or to persons purchasing leaf to-
bacco for export And it shall be the duty
of every farmer or planter producing and
selling leaf tobacco, on demand Of any in
ternal revenue officer or other authorized
agent of the Treasury Department, to fur
nish 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 willfully refuse to fur
nish such information, or who shall know
ingly make false statements as TO any OF
the facts aforesaid, shall be liable TO a
penalty not exceeding five hundred dol
lars"
Dealers in leaf tobacco shall hereafter
sell only to other dealers who have paid
special tax as such, and to manufactures of
tobacco, snuff, or cigars, and to such per.
sons 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 an
nual sales exceed one thousand dollars,
shall each pay, in addition thereto, fifty
cents for every dollar in excess Of one thou
sand dollars Of their sales. Every person
shall be regarded as a retail dealer in leaf
tobacco whose business it is to sell leaf to-
baccO in quantities less than an original
hogshead, case or bale; or who shall sell
directly to consumers or to. persons other
than dealers in leaf tobacco who have paid
a special tax as such; or to manufacturers
Of tobacco, snuff or cigars who have paid a
special tax; or to persons who purchase in
original packages for export. Retail deal
ers in leaf tobacco shall also keep book,
and enter therein daily their purchases and
sales in a form and manner to be prescribed
by the Commissioner Of Internal Revenue,