The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1872-06-26
TIE TAXES ON TOBACCO.
Dealers in and Manufacturer OF
Tobacco.

The table. OF Internal revenue taxes Imposed
by the law of June 6, 1872, printed In The
NEWS of Monday, contained several errors In
tho sections relating TO dealers in and manu-
fsXturers of to bacco. As much of the law It.
self as deals with these occupations 10 printed
In full, viz:
Retail dealers In leaf tobacco shall each pay
five hundred dollars, and If their annual sales
exceed one Thousand dollars, shall each pay,
In addition thereto, fifty cents for every dollar
in excess of one thousand dollars OF their
sales. Every person shall b. regarded as o
retail dealer In leaf-tobacco whose business IL
is to sell leat-tobacco in quantities less than
an original h0gshead, case, or. bale; or VINO
shall sell directly TO consumers, or TO persons
other than dealers In leat-tobacco, who have
paid special tax as such; or to manufactur-
ers of tobacco, snuff or cigars who have paid q
special tax; or to persons who purchase orlgl-
nal packages for export. Retail dealers IN
leaf-tobacco shall also keep o book, and enter
therein daily their purchases and sales, IN
form and manner to be prescribed by the COM
missioner of internal revenue, which BOOK
shall be open at all times for the inspection OF
any revenue officer.
lars, Every person whose business IL Is 10
sell, or offer for sale, manufactured TOBACCO,
snuff or cigars shall be regarded as dealer
In tobacco, and the payment OF q speclai TAX
PAYMENT of any other special tax, shall not
relieve any person who sells manufactured TO-
bacco and cigars from the payment OF THIS
tax: Provided, That no manufacturer OF To-
bacco, snuff or cigars shall be required to pay
a special tax as dealer II. manufactured TO-
bacco and cigars for selling hie own proaucts
at the place of manufacture.
Manufacturers oftobacco shall each pay ten
dollars. Every person whose business 1t Is to
manufacture tobacco or snuff for himself, or
y78o shall employ others to manufacture to-
bacco or snuff, whether such manufacture
shall be by cutting, pressing, grinding, crush
ing or rubbing of any raw or Leaf tobacco, or
otherwise preparing raw or leai TOBACCO, OF
manufactured or partially manufactured TO-
bacco or snuff, or the putting up for use or
consumption of scraps, waste, clippings,
stems or deposits of tobacco resulting from
any process of handling tobacco, shall be re-
earded as manufacturer OF tobacco.
Manufacturers Of cigars shall each pay ten
dollars. Every person whose business A. is 10
make or manufacture cigars ior himself, OF
whoShall employ others to make or manuiac-
ture cigars, shall be regarded as manufac,
turer Of cigars. No special tax receipt shall
be issued to any manufacturer OF cigars nnlll
he shall have given the bond required py law.
Every person whose business 1t Is TO make cl-
gars for others, either tor pay, commission, on
shares, or otherwise, from material furnished
nv others, shall be regarded as a cigar-maker.
Every clgar-maker shall cause his name and
residence to be registered, without previous
demand, with the assistant assessor OF the d.
Vision In which such cigar-maker shall be em-
ployed; and any manufacturer Of cigars em-
ployiDg any clgar-maker who shall nave ne
plected or refused to make such registry,
shaIl. on conviction, be fined five dollars for
each day that such cigar-maker 80 offending,
by neglect or refusal to register, shall be en-
plo 5ed by him.