New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-02

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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
a permit to such brewer authorizing him to
conduct his business wholly or partially, ae-
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. 81. That where maltliquOr 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 fermented liquors, it shall not
be liable to a 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
ieet TO such restrictions and regulations as
the Commissioner of Internal Revenue may
prescribe.
SEC. %. That the ownership or possession
by any person of any fernented 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 Othel 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 prlma tacle
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 We 3sel IN
which the same may be contained, shall be
liable to fine of fifty dollars for each such
vessel from which the stamp or permit is so
removed or defaced, and to render GBmpen-
sation to such purchaser or owner for all
damage sustained by him therefrOm.
SEC. 80. That any person who shall with
draw any ferulented 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 a fine of five hun
dred dollars, and the property used in such
bottling or business shall be liable to for
fixture.
SEC. 81. That on and after the first day
of July next the act entitled can act inn
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: Ion all chewing and smoking to-
Hacco, fne-cut, cavendish, plug or twist,
cut or granulatec, of every description; on
tobacco twisted by hand or reduced into
al 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.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 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 on commission,
to sell, or offer for sale, or c0nsign for sale
on commission, leaf tobacco; and payment
of special tax as dealer in tobacco, manu-
facturer of tobacco, manufacturer of cigars,
or anv 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 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
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-atfirmatiOn,
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 a
special tax as 81 O., and to manufactures OF
tobacco, snuff, or cigars, and to sueh 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 paw, 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 form and manner to be prescribed
| bv the Commissioner of Internal Revenue,
| which book shall be open at all times for
4 the inspection of any revenue officer.
Dealers in tobacco shall each pay five dol
! lars. Every person whose business it Is to
/ sell, or offer for sale, manufactured tobacco,
| snuff or cigars, shall be regarded as a dealer