New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-25

opinion OF the eoHeetOr OF the proper dis
trict, require or render it proper that suet
brewer shall be permitted to conduct hi
business wholly or partially at some othel
place within the same or adjoining distric
for temporary period, it shall b.
lawful for such collector, under such
regulations and subject to such limita
tion of time as the Commissioner OF
internal revenue may prescribe, to issue
a permit to such brewer authorizing him tt
conduct his business wholly or partially, &C
cording to 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. q. 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 fol
the purpose of producing fermentation OF
enlivening old or stale ale, porter, lager
beer, or other fermented liquors, it 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
| ject 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
| liquor may be contained after its sale or re-
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
detace the stamp or permit affixed upon the
hOgshead, barrel, keg. 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
not have been affixed, for the purpose of
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 hun
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 Gan 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, fne-cut, cavendish plug or twist
cut or granulateG, of every description; on
tobacco twisted by hand or reduced into
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-eut shorts and |
refuse scraps, clippings, cuttings, and |
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 in leaf tObao- |
co, as hereinafter defined, shall each pay |
twenty-five dollars. Every person shall be |
as a dealer in 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 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 or planter shall
be required to pay a special tax as a 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 a special tax any farmer
or planter who shall, by peddling or
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
Lernal revenue officer, or other authorized
agent of the Treasury Department to fur
1lsh said officer or agent true and correct
verified by oath or affirmation,
)f all his sales of leaf tobacco, the number
If hOgsheads, cases, or pounds, with the
lame and residence, in each instance, of
5he person to whom sold, and the place to
which it is shipped. And any such farmer
IT planter who shall willfully refuse to fur
lish such information, or who shall know
ngly make false statements as to any OF
he facts aforesaid, shall be liable to a
penalty not exceeding five hundred dol
ars"
Dealers in leaf tobacco shall hereafter
ell only to other dealers who have paid
pecial tax as such, and to manufactures of |
ObaceO, snuff, or cigars and to such per.
ODs as are known to be purchasers of leaf
ObaccO for export.
Retail dealers in leaf tobacco shall each
Jay five hundred dollars, and, if their an
lual sales exceed one thousand dollars,
hall each pay, in addition thereto, fifty
ents for every dollar in excess of one thou
and dollars of their sales. Every person
hall be regarded as a retail dealer in leaf
ObaccO whose business it is to sell leaf to-
,accO in quantities less than an original
lOgshead, case or bale; or who shall sell
irectly to consumers, or to persons other
han dealers in leaf tobacco, who have paid
special tax as such; or to manufacturers
T tobacco, snuff or cigars who have paid
pecial tax; or to persons who purchase in
riginal packages for export. Retail deal
rs in leaf tobacco shall also keep book, !
nd enter therein daily their purchases and !
ales, in form and manner to be prescribed
y the Commissioner of Internal Revenue, s
rhich book shall be open at all times for l