The interior journal. [volume] (Stanford, Ky.) 1872-1881, 1872-07-19
The Tax On Tobacco Planters
and Dealers.


The Tax On Tobacco Planters
and Dealers.
The amendment tax bill lately adop.
ted by Congress embraces the following
on tobacco:
section 81 Of the law Of 1883 is amen
ded by striking out all after the second
paragraph-which fixes the tax on snuff
at thirty-two cents-and inserting in lieu
thereof the following:
On all chewing and smoking tobacco,
6necut, Cavendish. plug or twist, cut or
granulated, ofevery description; on to-
bacco twisted by hand or reduced into n
condition TO be consumed, or in any
manner other than the ordinary mode Of
drying and curing, prepared for sale or
consumption, even If prepared without
the use Of any machine or instrument, and
without being pressed or sweetened and
on all fine-cut shorts and refuse scraps,
clippings, cuttings, and sweepings of to-
bacco, a tax Of twenty cents per pound.
DEALERS IN LEAF TOBACCO.
Section SO is amended by striking out
all Of the paragraphs seven, eight, nine,
and ten, and inserting in lieu therof to
wit:
Dealers in leaf tobacco, as herein de-
fined, shall each pay s25. Everyperson
shall be regarded as dealer in leaf to-
bacco whose business il is, for himself or
commission, to sell, or offer for sale on
commission, leaf tobacco and payment
Of a special tax as dealer in tobacco,
manufacturer of cigars, manufacturer Of
tobacco, or any other special tax, shall
not exempt any person dealing in leaf
tobacco from the payment Of the special
tax therefor hereby required; butno farm.
er or planter shall be required to pay
special tax, as n dealer in leaf tobacco
for selling leaf tobacco of his own pro.
duction, or tobacco received by him from
tenants who have produced the same on
his land, But nothing in this section
shall be construed to exempt any farmer
or planter from a special tax, who shall
by peddling or otherwise, sell leaf tobac
Gu al r-saii dncvtiy 10 consumers, ou
shall sell or assign, consign, transfer, OF
dispose Of to persons other than those who
have paid a special tax as leaf dealers OF
manufacturers Ct tobacco, snuff or cigars
or to persons purchasing leaf tobacco fol
export. And it shall be the duty of ev
cry farmer or planter producing and sell
ing leaf tobacco, on demand of an inter
nal revenue officer, or other authorized
agents Of the Treasury Department, I,
furnish said officer or agent true ant
correct statement, verified by oath or af
, firmation of all his sales of leaf tobacco
the number Of hogsheads, cases or pounds
with the name and residence, in each in
: stance, Of the person to whom sold. ant
the place to which it is shipped. Ant
, any such farmer or planter who shal
willfully refuse to furnish information
or shall knowingly make false statement
as to any ofthe facts aforesaid, shall b
, liable to penalty not exceeding five hun
, dred dollars. Dealers in tobacco shal
hereafter sell only to other dealers wh'
, have paid a special tax as such, and Il
T manufacturers of tobacco, snuff or cigars
!. and TO such persons as are known to b
, purchasers of leaf tobacco for export
0 Retail dealers in leaf tobacco shall eacl
r pay FIVE hundred dollars, and, If thei
' annual sales exceed one thousand dol
|. lars, shall each pay, in addition thereto
fifty cents for ever dollar inexcess Of on,
|, thousand dollars of their sales. Ever,
person shall be regarded Us retail deal
er in leaf tobacco. whose business il is b
/ sell leaf tobacco in quantities less thai
Q an original hogshead, case or bale; ol
G who shall sell directly to consumers, o
a to persons other than dealers in leaf ID
D bacco who have paid special tax a
b such. or to manufacturers of tobacco, cl
!. gars or snuff. who have paid a spccia
tax. or to persons who purchase in orig
nal packages for export Retail dealer
a in leaf tobacco shall also keep book
and enter therein daily their purchase
Q and sales, in form and q manner TO b
!. prescribed by the Commissioner Of Interns
J. Revenue. which book shall be opened a
' all times for the inspection of any Rev'
a nue. officer.
DEALERS IN ToBkcco.
/. Dealers IN tobacco shall each pay hft
Q dollars. Every person wno,s uas.ae- o...'.ss
to sell or Offer for sale MANUFACTURED q
baoco, snuff or cigars shall beregariod a
a dealer in tobacco. and the payment of
, special tax US wholesale or retail liquo
dealer, or the payment ofany other spec
ial tax shah not relieve any person VIII
sells manufactured tobacco and cigars
from the payment Of this tax. provide,
that no manufacturer Of tobacco. snuG
or cigars shall be rcquircl TO pay a spe
cial tax rs dealers ia manufactured %
bseco and cigars for selling his own pro
ducts at the place Of manufacture.
G0vsssoH HoFFMAs, Of New York,
presented 10 the Baltimore Convention,
a petition signed BY fifteen a.a.sand Ger,
man citizens Of New York, asking foI
the nomination Of Horace Greeley b,