The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1872-07-01
!" Respectfully yours,

are not familiar with this act, and viii be
much interested in its publication. When
does it take effect?
Respectfully yours,
"L. c. RANDOLPH"
The fact that Congress has made the tax
upon manufactured tobacco o uniform ole
of twenty cents per pound ought to satisfy
every one that that body has not intention
ally done anything to injure either the
growers or the manufacturers of tobacco.
Bearing this fact in mind, the reader will be
better able to form an unprecedented opinion
of the new law than he would be il Inc were
TO look upon it as the work of an enemy.
We copy so much Of the new law us our
correspondent wishes to sce--as follows:
Extract No. /.
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 to-
bscco, except retail dealers in leaf tobacco,
us hereinafter defined, shalt each pay twenty
five dollars.
every person shall be regarded rs a
dealer in leaf tobacco whose business it is,
for himself or on commission, to sell, or offer
for sale, or consign for sale on commission,
leaf tobacco; and payment OF special tax
as dealer in tobacco, manufacturer of tobacco,
manufacturer of cigars, or any other special
tax, SHALL not exempt any person dealing Ill
leaf tobacco from the payment of the special
tax therefor hereby required. But no farmer
or planter shall be required TO pay a special
tax rs dealer in leaf tobacco, for selling to-
bacco of his own production, or tobacco re-
ceived by him as rent from tenants who
have produced the same on his land. But
nothing iii this section shall be construed 10
exempt from n special tax any farmer or
planter who shall, by pcddlinS or other
wise. sell leaf tobacco ut retail directly
to consumers, or who shall sell or assign,
consicB. transfer, or dispose Of to persons
other than those who have paid special taE.
rs leaf dealers or manufacturers OF tobacco,
snuff, or cigars, or 10 persons purchasing
leaf tobacco for export. And it shall be the
duty of every farmer or planter producing
and selling leaf tobacco, on demand of any
internal revenue officer, or other authorized
agent of the Treasury Department, to fur
nish said officer or agent Il true ami correct
statement, verified by oath or affirmation, OF
all his sales of leaf tobacco, the number of
hogshcads, 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 wilfully refuse to furnish such in
formation, or who shall knowingly make
false statements rs to any of the fact. atore-
said, shall be liable to a penalty not exceed
ing i've hundred dollars.
"Detlcrs i'll leaf tobacco shall hereafter
sell only to other dealers who have paid Il
niu1 md n f.
tobacco, snuff, or cigars, and TO such persons
as are known to bc purchasers of leaf tobac-
co for export
Extract No."
"Kctail dealers in leaf tobacco shall each
Dav five hundred dollars, and, If their annual
sales exceed one thousand dollars. shall each
DIV, i'm addition thereto, fifty cents for every
dollar in excess of one thousand dollars OF
their sales. Every person shall be regarded
as a retail dealer in leaf tobacco whose bust
ness it is to sell leaf tobacco in quantities
less than an original hogShead, case, OF bale;
or who shall sell directly to colisumcrs, or to
persons other than dealers in leaf tohaccs
who have paid special tax as such; or to
manufacturers of tobacco, snuff, or cigars
who have paid special tax; or to persons
who purchase in original packages for cN-
port. Retail dealers in leaf tobacco shall
also keep 4 bookand enter therein daily their
purchases and sales, i'll Il form and manner
to he prescribed by the Commissioner of Ill
tcrllal Revenue, which book sla! he open at
Ill il'hSS lof thc Inspection oi any re'ehue
''n'e'' rx,r,,, M
"Src. So. That any person. firm. company.
or corporation who shall exercise OF carry
OH the business OF manufacturer OF 20,
h,c,p sulIff ar cin1rs 1palrr in manufactured
oI..u, s",i.,' =, Io"c tnh..,n ,r ,s II
dealer in Leaf tobacco, without having Jaid Il
special tax therefor, as provided by law, shall,
besides l'"'"' ,'& = 't oi the
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itis' III" WIS ilo oooo' pun HUI 'lic Id" at
TIC iei"eS' vi ''ie Sen''c'ii'i ""o ielh'-
sei'.eu 'ne to'aeeo Interests III washington
"hi's' .'ie o'i' WAS lel'olhs. ik'l'e's arc
ho' pi"li'o''eu 'to'ii se''lls s"e'' 'oo'cco' o1'
hhefei! iro'h becoming hoN-taA-p"sllS le'''l-
eis Vi u, 10 Tic oe'rilllch' Oh persons VINO
nave paia Il TAX ior Tile privilege OF se'a'iihS
'ooacco. Ihey may sell 10 consumers upon
paying 'ne TAX Required Vi I'LL othci peisohs