The Albany register. [volume] (Albany, Or.) 1868-18??, 1872-08-09


Instrument, and without belnR pressed ug
sweetened; and on all hneNNt shorts and
retlse .craps, clippings, cuttings an'l sweep
lngs oItObt.tco, tax uf twenty cents per
pRlnd.n
That section ftty>nlne be amended by strik,
Ing out all Uf paragraphs seven, eight, nine
end ten, and Inserting In lieu thereof the lO'.
lowing, to Wit; "Dealer In ealIobatio, ex'
cept retail dealers In leaf tobacco, rs herein
atter dehnetl. shnil eilch pay twenty-five do.
lArs. Every person shall be regarded as =
dealer IN leai-tobacc0 whose business Il IT,
FOR himself or on commission, to sell, or OfTeI
for sale, or consign for sale on commission
leai.lobacco; ami payment Of special lax a:
dealer In tobacco, manufacturer of tobacco
manufacturer Of cigars, or any other special
TAX, shall not exempt any person dealing N
ieaftobaeco from the payment OF the spe;ia
TAX therefor hereby required. But no farmer
OF planter shall be required to pay specia
tax as dealer In leat-tobacco, Tor selling to
bacso of his own production, or tobacco re
celyed by him rs rent from tenants who have
produced the saine on his land But nothing
ip this scc,ion shall be construed TO exempt
from n special lax any farmer or planter who
shall, by pe,ldling or otherwise, self leaI-.o-
hacco at retail directly TO consumers, or who
shall sell or assign, cousigD, transfer, or dis.
pose oi tn persons other than those who have
paid specal tax as leaf.deaers or n,anufhe-
turers Of tobacco, hnufl, or cigars, or to per
sons Purchasing leaftobacco Tor export. And
itshall bc the duty 0feyery farmer or plan
ter producing and selling lealtOla,cO, on de-
niand OF any interna.-reyenre officer, or
other authorized agent ufthe Treasury De
mriment, to furnish said officer or agent a
true AMI correct statement, verified BY oath
or affirmation, ofall his sales Of leafiobacco,
The number OF h0gsbeais, cases, or pounds,
with the name and residence, In each in.
stance, Of the person to whom sold, and the
place to which IL is shipped. And any such
farmer or planter who shall willlilly refuse
TO furnish such information. or who shall
knowingly make false statements as.o any Of
the facts aforesaid, shall &c liable to a penalty
not exceeding five hundred dollars"
Dealer in leaEtobacc0 shall hereafter sell
only to other dealers who have paid special
tax as stich, and TO manufacturers of tobacco,
snuG, or cigars, and to s.lch persons as are
known to be purchasers, of lcaftObaceo for
export.
Retail dealers In leaf-tobaceo shall each uay
five hundred dollars, and, II their annual
sales exceed hne thousand dollars, shall each
pay, In addition thereto, fifty cents for every
dollar In excess Of one thnnsanl dollars Of
their sales. Every person shall be regarded
as retail dealer in ieaf-tobac:o who's: busi-
ness il Is to sell cai-t0batco In quantities less
than an original hOgshead, case, or hale; or
who shall sell directly TO consumers, or to
persons other than dealers in leaf.tobk;cn,
who hare pail special tax as such; or 10
Of tobacco, snuff, or cigars
who have paid special tax; or to persons
who purchase In original packages for export.
Retail dealers in leatIobacco shall also keep
a n MT tl,n;,,
chases and sales, in form and manner to be
prescribed by the Commissioner uf Internal
Revenue, which book shall bc open at all
times for the inspection Of any revenue off,
GER.
Dealers in tobac,,o shall each pay Ave dol
lars. Every person whose business 1t is to
sell, or offer for sale, manufactured tobacco,
snu1, or cigars, shall I've regarded as a dealer
in tObpcO, and the payment nfa special tax
as Il Wholesale or retail liquor-dealer, or the
payment OF auy other special tax, shall not
relieve any person who sells manufactured
tobacco anil cigars from the payment Of this
tax: Provided, That no manufacturer OF to-
bacco, snuH, or cigars shall be required to
pay special lax as dealer in manufactured
tollBccO and cigars for selling his own pro-
ducts at the place of manufacture.
Manufacturers Of Tobacco shall each pay ten
dollars. Every person whose business 1t Is to
msnuiacLure totNcco or snun ior himself, or
wno sna.i tnpioy othels 70 onanuiaeture 'o,EtS y,
60 9E snuh, wnetheI such nlabulactuie snaiI
be BY cutting, pressing, grinding, crushing, or
rubbing OF any raw Or ieai tobacco, or other.
wise preparing IaW or zeal tobacc0, or manu-
lacgsirea 9r pariany manuiactnrea Tobacco OF
Of scraps, waste, clippings, stems, or deposits
of tobacco resulting from any process of hand.
ing toDaeco, snal De regarded as a manniac-
turer oi tooacco.
ManMiaStuIerS o. cigars shail cach pay ten
dollaIs. Eyery person whose business It Is to
cigars LOT nlmseli, or VINO ehau
empioy othcpS aOmake OF Mahulautufeclg cigars,
shall ne regarded as amanilincsnrcr u cigars.
NO spcclaI TAX fecelpt shaii DelsSnetlto any
Of cigars until no shall have
gwen inc nnnu reqWred ny law. Every per-
son wnose business u $50 make cigar Tor 9th
erss elmer Ior pay upon commission, on
snares, or o,neTwlse, from material furnished
~ otness, snaIl " IegII,leu asa ciSar-maker:
Every clgar maker silall cause nis name and
Ieslnence 70 pe regiaeIe.l without previous
1etnana, Win ~ assts'ant assessor ol INC o.
slssioh In Whish sucn elsaI-lnaAer snail I've
emp,oysli ana any manufacturer Oh cigars
empio!l1B AZ! Sigai-inaAcr VINO snail nave
/, - n - re-
snt =, On coh'Nuon, ne nnen n'e uoliars ior
tii uay .na. ss.Sn y'sS, q naheL - 9nenuing,
" hegsct ~ Ielusal ~ reSisteT, snail Oe eni-
P'ulSa " nin.
lou,evs VI tvuaeoo ~. sIMM s1,, " clasSineuana
Ia.sa ~ !omo"s, 70 VIZ. neu .dahsenng hg WIN
Nv s.a, .h .Mono. WA NV. ~ wl,er MMa ahlinas, i,
~ na oass .n. snan ny my u9i'aIsi
u,uo mon uSs .,s ~, mn $500 W. hv.sc'' .'s % niIies, "
Oner a,. ,a,,. a ss All. % 3 ,r U"ss anu sna,.
ny ~ Sora rs,,,a ~, o,"v .m ..,,ai .s n w.s
NJ ,n wa ,hnr All ~ afeas asilnss a tne .inu
C,ses' ,' Snu ss ~ ,s,,al,, tinv
ens els, ~ aus u psunS ~ eoa,H sIy' yace' tnc
slsm S.aDs ~ I,e S',u ~ tsn I AN!
~ sUr viz ,,''S . y. " ~ ssp anu anu ueer
! ,sI.l ss.s. s M ~ I' " ,I,sHs, s"N-
SN.b Mvn ~ p p.a0v ~ sIi ~ snU soMn VI
adSisSr w raru oSd,ay W !, .c.. =.
'sorS '.o,,,,,o.i ~ ooa.oS'
ere a,,.,,. ~ ,,sdia .eSa.~ .V mi, 80
Deiore w. 1GM'ins ~, " pe,c~ p,,n ~ sU.o snan IuI.
lisn 70 tie vomsctor ~. =. nts us,av' MaLetent
..cc'Ia.cly sgtiuk ios.n .,e Plaoc VI ms Ieei-
IcnCe' anu, u ~ Si.ys .nc rusc. anu NUN
'er o. lhe Street Where ne resh'es also tne
tate ot ptates snIVuen Nnicn ns pIVPoees 70
rayei tne mode OF trayei, whelner on 1901,
y puDiic CONVEYANCE, or 10 lravel Win one,
we, or more noIses, mu'es, or o1ner animals,
state also whether ne proposes TO sell bis
wn manufactures or manufactures OF others,
nd, II he sells ior otner parties, 70 name the
erson or persons Tor whom ne sells. Hc
hall also give bono In the sum OF two thou.
and dollars, ~ De apprVeQ Dy tne collector OF