Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1872-07-17

The act of June 6, 1872, limits the right
to sell under this special tax to three classes,
VIZ: 1. To other dealers who have paid
special tax. 2. To manufacturers Of to-
bacco, snuff or cigars. 3. To persons known
to be purchasers of leaf tobacco for export,
and who purchase only original hogsheads,
cases or bales. Any leaf dealer selling to
other persons, or in other manner than as
above, becomes retail dealer IN leaf to-
bacco, and liable to pay specia! tax as
such.
RETAIL DEALERS IN LEAF TOBACCO.
Retail dealers in leaf tobacco are re-
quired to pay special tax of $500 if their
sales exceed $1,000, they are made liable
for an additional tax of 80 cents for every
dollar in excess Of $1,000 of their sales
The retail dealer in leaf tobacco, as defined
by the act of June 6, 1872, is any person
whose business it is to sell leaf tobacco in
quantities less than an original hogshead,
case or bale; or who sells to persons other
than these three classes of purchasers, viz :
l. Dealers in leaf tobacco, who have paid a
special tax as such. 2. Manufacturers Of to-
bacco, snuff or cigars. 3. Persons who pur-
chase in original packages for export. The
payment of any other special tax will not
exempt person who sells leaf tobacco, as
heretofore stated, from the payment OF the
special tax as retail dealer in leaf tobacco
PEDDLERs OF TOBACCO.
Any person who sells or offers to sell and
delirer manufactured tobacco, snuff or CT
gars, travelling from place to place in the
town or through the country, is regarded as
peddler of tobacco.
Agents of manufacturers who take orders
merely, or sell by samples, but do not de-
liver the goods, are not liable as peddlers.
The special taxes of peddlers are graded
according to their classification:
First class-TraveLng with more than two
horses, mules, or other animals.
Second class-TraveliDg with two horses,
mules, or other animals.
Third class-Trayeling with one horse,
mule, or other animal.
Fourth clsss-Traveling on foot or by
public conveyance.
The act of June 6, 1872, requires that
this tax shall be paid thirty days after the
passage of said act by all persons then en-
gagged in peddling tobacco, ETC., and there
after on the first day of May of each sue
ceeding year, or if the liability is incurred
subsequent to May l, proportionate part
of the special tax for the balance of the year,
reckoned from the first day of the month
when the liability commenced. The per
son who actually travels Oh foot, by public
conveyance, or with one or more horses,
mules or other animals, from place to place,
in the town or through the country, and
sells and delivers the goods, whether he
owns the wagon and team, and the tobacco,
snuff or cigars, and sells the same on his
own account, or is simply the employe of
the manufacturer or other person who Owls
the goods and the team, or either of them,
while he has no interest in the sales he eff
fects beyond his stipulated wages, is ped
der, and will be required to furnish The
statement, give the bond, pay the special
tax, and perform the other duties required
of peddlers.
EXEMPTIONS FROM SPECIAL TAXES.
l. Farmers and planters, for selling to-
bacco of their own production, or tobacco
received by them as rent from tenants who
have produced the same on their lanls, are
not required to pay special tax as dealers in
leaf tobacco. The farmer or planter is not
required to pick or prize his tobac-
co before Offering it for sale in hogsheads or
otherwise; but he may sell it loose, as he
has heretofore been ia the habit OF selling.
If, however, the farmer or planter shall sell
directly to consumers, or if be sells, assigns,
consigns, transfers, or disposes of his tobac-
co to persons other than those who have
paid special taxes either as leaf dealers or as
manufacturers Of tobacco, snuff, cigars, or to
persons purchasing leaf tobacco for export,
be becomes liable, as a retail dealer in Leaf
tobacco, TO the special tax of $500, and to
the additional tax of fifty cents on every
dollar in excess of $1,000 of his sales.
2. Manufacturers of tobacco, snuff and
cigars are not required to pay special tax
as dealers for selling the products of their
own manufacture at he place Of manufac-
ture.
This exemption does notapply to manu-
factureTs who sell at places other than the
place of manufacture.
HWhen the manufacturer removes his
goods from the place of manufacture for
sale to store room or sales room, separate
and distinct from his factory, he becomes
| liable as dealer to pay the special tax OF
SHE can sell his products only in original
and unbroken packages; while as dealer he
may retail from packages stamped accord
ing TO law.
PeDDLER'S BOND.
All peddlers are required to give bond in
the penal sum Of s., OO0to comply with the
law. A failure, on conviction, subjects the
peddler to fine not less than 500 and
not more than $500, or not less than six MOI
more than twelve months Imprisonment, OF
both at the discretion Of the court.
PEDDLER SIGN.
Every peddler is required to have affixed
in conspicuous place on the outside of his
wagon a sign on which must be painted in
oil colors or gilded his name in full, his
business (peddler of TO 5acco) and the cOllec
ton district from which he obtained his GER
tifcate.
FORM OF SALE.
Peddlers are not allowed to break pack
ages Of tobacco and retail therefrom, but all
sales made by them of either tobacco, snuff
or cigars, must be in original and unbroken
packages as the same were put up and pre-
pared by the manufacturers thereof for sale
or for removal for sale or consumption.
LIABILITIES OF PEDDLERs.
A fine OF not less than 500 nor more
than $500, or Imprisonment for not less
| than six months nor more than one year, OF
both, at the discretion of the court, are i'm
posed by the act of June 6, 1872, when
a peddler shall have been convicted of any
one of the following offenses:
l. Who shall be found peddliug tobacco,
snuff, or cigars, without having given the
bond, or without having previously obtain
| ed the Collectors certificate.
2. Who shall break original packages
and retail therefrom or sell tobacco, snuff
or cigars otherwise than in original and full
packages, as put up by the manufacturer.
3. Who shall have in his possession any
internal revenue stamp or stamps which
have been removed from any box or other
package Of snuff, cigars, or tobacco.
4. Who shall have in his possession an
empty, or partially empty box, or other
package, which has been used for tobacco,
snuff, or cigars, the stamp or STAMPS on
which has not been destroyed.
5. Or shall fail to have affixed to his
wagon, in conspicuous place, sign with
his name painted in full, his business, and
his collection district.