Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1872-06-10


Distilled Spirits.
Section y. That the act entitled - Al
act imposing taxes on distilled spirit
ana tobacco, and fOr other purposes,
approved July 20, 1855, be and the sam.
IS hereby amended as follows:
That section one be amended b,
striking out the word s'fiftv,n and in
serting in lieu thereof the word "sev.
enty; provided, nevertheless, that dis
titled spirits lawfully deposited in a dis.
tlleTy bonded warehouse when this aet
shall take effect may be withdrawn
Jberefr0m on payment of the taxes there
on Al the rate, within the time and in
the manner fixed by law at the time OF
such deposit. Provided further, that the
special tax paid by distillers prior to the
taking effect of this act, which has NOT
been exhausted by thequantity Of spirits
distilled as provided by law, shall be re-
funded upon proper application out OF
any moneys arising from internal take
not otherwise appropriated. AnS that
said section be further aCiended by
striking out the words {" in excess OF flIf
number Of gallons, y ssiId inserting in lieu
thereof the wOrr4s Il amounting To one
half gallon OF over,n aud add after the
words - as gallon" the words "and
any fractional part of a gallon less than
one. half gallon in any cask or package,
sh,1 be exempt from tax
This section makes extensive altera-
tons in the mode Of collecting the reve-
nue from distillers. Among its taxing
provisions is the following:
That section forty-eight be amended
Sly striking out all after the enaeting
clause, and inserting in lieu thereof the
following:
That on all wines, LIQUORS, or COM
pounds known OF denOmfnated as wine.
aud made in imitation of sparkling wine
or champagne, bur not made from
gropes grown in the United States, and
on all liquors not made from cranes
currants, rhubarb or berries grown in the
United states, but produced by being
rectified OF mixed with distilled spirits
or by the infusion of any matter in
spirits, 70 be sold IS vine, or n a sub
sutute Tor wine, there shall be levied
snd cohected a taX of ten cents per bot
lie OF package containing not more than
one plnti o. of twenty cents per bottle or
package containing more than one pint
ana not more than one quart, and at the
sane nate for any larger quantity Of
S-ich merchandise, however the same
may be put up, or whatever NAV be the
package; and the Commissioner of In
ternai Revenue shall cause TO be pre-
pared suitable and special stamps denot-
ing the tax herein imposed, TO be affixed
TO each bottle or package containing
such merchandise, by the person manu-
featuring, c0nlp0Unding or putting up
the same, befOre removal from the place
o manufacture, compounding or put
ting up, said stamps to be affixed and
"a III L. Tn - -
missioner Of internal RCvenue NAV pre-
scribe; and the absence OF such stanlp
from any bottle o. package containing
such merchandise shall be g1r;Blq fqcie
evidence that the tax thereon has not
been paid, and such merchandise shall
be forfeited TO the United States. ANY
person cOUnterfeIting, altering or re-
using said stamps shall be subject to the
same penalties as are impO ed for the
same Offenses in relation to proprietary
stamps.
That section fOrty-nine be amended
10y striking out the words twenty-five"
and inserting in lieu thereof the word
"ten;" also by striking out the words
1.-The Secretary of the Treasury, on the
recommendation of the Commissioner of
internal Revenue, may appoint" and
inserting in lieu thereof the words 'ithe
President may nominate, and by
and with the advice and consent
Of the Senate, appoint" also, by strik-
ing out the words ''shah be assigned TO 8
designated Territorial district, TO be
composed OF one OF more judicial dis
Uricts and Territories, and shall keep his
Office at some convenient place ia his
district 70 be designated by the Commits
sIOner, and, and inserting in lieu
al.
the Secretary of the Treasury, ON the
recommendation Of the Commissioner OF
Internal Revenue, to duty in any part Of
the United States, and may be trans
feTred from place TO place, according TO
the eXigency OF the public service" and
strike out "within bis district' wher-
ever it occurs.
That section fifty be amended by
striking out the word supervisor and
inserting IN lieu thereof the word "Offi-
cer;" also, by striking out the word
detectives" and inserting in lieu
thereOfthe word agents"
Sections thirteen TO thirty contain
voluninOus directions to brewers and
distillers for the conduct Of their busi-
ness.
Tobacco.
Section 81. That on and after fhe first
day Of July next the act entitled WAn
act imposing taxes on distilled spirits
and tobacco, and for other purposes y 4
approved July 20, 1865, be and the same
Is hereby amended as follows:
That section siXty-One be amended by
striking out all after the second para
graph, and inserting in lieu thereof the
following wordsI son all chewing and
smoking tobacco, fine-eut, Cavendish,
plug or twist cut OF gran IUlated, OF every
oeScnplioI.; ON tobacco twisted by hand
OF feduc.e ed into a condition to be con-
sunied or IN any other manner than the
ofdir.aTy mode Of drying and curing,
pre- pared for sale or consumption, even
]. prepared without the use Of any ma
chine or instrument, and without being
pressed OF sWeetened: and on all fine-cut !
shorts and refuse scraps, clippings, cut
tings and sweepings Of tobacco, a tax of
twenty cents per pound
The remainder of this section and sec
tlons thiTty-twO, thirty-three aud thirty |
Lour, enact various amendments TO the |
ABOVE act OF 1868 ss to the taxes on to- /
Dacco dealers and manufacturers and the |
penalties for cOunterfeiting tobacco |
stamps, import and internal revenue, /
ana other particulars for the guidance Of
the trade.
Coal Gas Tax Repealed.
Section 35. That 50 much Of section /
ninety-iOur OF the act entitled "An act |
10 provide internal revenue TO support
Ihe government, to pay interest on the 4
public debt and for other purposes. - /
approved June 80, 1864, and al acts aud |
parts of acts amendatory OF said section. |
as impose a tax on gas made Of coal /
wholly or in part, or any other material. /
be and the same IS hereby repealed.
stamp Taxes Repealed.
Section 3e That on and after the |
first day Of October, 1872, all the taxes |
imposed l,y stamps under and by virtue /
of schedule B Of section one hundred /
and seventy Of the said act, approved 1
June 20, 1864, and the several acts
amendatOTy thereof, be and the same /
are hereby repealed, excepting only the /
tax Of two cents on bank checks, /
drafts or orders: Provided that where /
any mortgage has been executed and 4
recorded, or may he executed and re- 4
corded, before the first day Of October, 4
Ammo DOmini 1872, 70 secure the pay
ment OF bonds OF obligations that may
be made and issued rom time to time,
and such mortgage not being stamped,
al such bonds or obligations 50 made
AM AooASN % ~ altlA SoetAA NM N&1s "a
October, Ammo Donini 1872, shall not be
subject TO any stamp duty, out only
such OF their bonds or obligations as may
have been made and issued before the
day last aforesaid. And provided, fur
ther, that in the meantime the holder of
any instrument Of writing OF whatever
kind and description. which has been
made or issued without being duly
stannned or with defunct sIamD may
make application TO any Collector of In
.ernal Revenue, and that upon such ap-
DIicatiOn such collector shall thereupon