Wilmington daily commercial., 1873-01-27

Pae86d az the becOna ced5tOh OF tno f0TfU-Sec0fl0
OoHqress.
GENERAL NATURE, No. I'LL
ANACT TO reduce duties on imports. and to reduce
Internal taxes, and for other purposes.
he enacted By The Senate aud House Of Rcpressnta
ernJlei, THAT on and after the first day OF August
eighteen hundred and seventy-twO, In lieu Of the
datios heretofore imposed by law on the articles
hereinafter enumerated or provided for, Imported
from foreign countries, there shall be levied, col
lected, and paid the following duties and rates OF
duty, that is To say;
TOBACCO,
Dealers ia tobacco shall each pay i've dollars
Every person whose business it Is 70 Sell, or offer
shall Nc regarded as a dealer in tobacco and the
payment Of a special tax as q wholesale or retail
liquor dealer or the payment Of any other special
tured tobacco and cigars from the payment Of this
tax; Provided, That no manufacturer of tobacco
snuff, or cigars shall be required to pay special
tax as dealer In manufactured tobacco and cigars
for selling his own products at the place Of manu-
Manufacturers Of tobacco shall each nav ten dol
arf. Every person whose business II Is TO manufac-
turf tobacco or SNUFF for himself, or who shall en-
ploy others TO manufacture tobacco snuff, wheth-
er such manufacture shall be by cutting, pressing
grinding, crushing, or rubbing Of any raw or leaf
tobacCOOr otherwise preparing raw or leaf tobacco
or manufactured or partially manufactured tobacco
or snun, or the putting up for use or consumption
OF scraps, waste, clippings, stems, or deposits OF
tobacco, shall be regarded as manufacturer Of to-
bacco.
lars Every person whose business It Is TO make or
manufacture cigars for himself or who shall en-
pOy others to make or manufacture cigars shall be
regarded as a manufacturer OF cgars. No special
tax receipt shall be issued TO any manufacturer OF
cigars until he shall have given the bond required
BY law. Every person whose business II Is TO make
cigars for others, either for pay, upon commission
OH shares, or otherwise, for material furnished by
others, and be regarded as cigar-maker. Every
cigar maker shall cause his name and residence TO
be registered without previous demand, with the
assistant assessor OF the division In which such ci
maker Blall be emDleYed. and
cigars employing any cigar maker who shall have
neglected or refused TO make such registry shal on
conviction, be fined five dollars for each day that
such cigar maker 30 offending, by neglect or refusal
TO register, shall be employed by him.
up ddlers Of tobacco shall be classified and raled
as follows, to wit: When travelling with more Glan
two horses, mues or other animals, the first class
and shall pay nlty doars when travelling with two
horses, mules, or other animals, the second class,
and shall pay twenty-five dollars; when travelling
with one horse muleor other animal, the third class
and shall pay fifteen dollars; when travelling on /
foot by public conveyance, the fourth class and
shall pay ten dollars. Any person who sells or of
fers TO sell and delivered manufactured tobacco,
snun cigars, travelling from place 70 place. In the
town or through the country, shall be regarded as a
peddler tobacco. Every peddler of tobacco before
commencing, or, II already commenced, before con-
tinuing to peddls tobacco shall furnish the col
lectOr OF his dist io statement accurately setting
street ana the number OF the street where lie re-
sdes also the State States through which he pro-
poses 10 travel the mode Of travel whether on foot
by public convey snce or TO travel with one, twO or
more horses, mules, or other anmals to state also
whether ne proposes 10 sell his own manufacturers
or manufactures OF others, and II he sells for other
parties, 10 name the person persons for whom he
sells He shall also give bond In the snm OF two
thousand dollars, 70 be approved by the collector of
the district, that he will engage In any attempt
by himself or by collusion with others, 10 deraud
the government of any tax on tobacco snuff or cI-
gars that he will neither SELL or offer FOR san any
tobacco, snun, or cigars, except In original and foil
packages, as the. law requires the same to be put
up aud prepared by the manufacturer for sale, or
for removal for sale or consumption, and except |
such packages OF tobacco, snuff, and cigars as bear
the manufacturers label or cautiOn-nO aud his
legal marks and brands, aud genuine internal reye-
nue. stamps which have never before been used. |
Every peddler OF tohacco, aOulf or cigars travelling
Win wagon snail afilX and keep on the same, in |
conspicuous place. Sign painted iu oil-cOlors, or
gilded giving full name, business and collection
district, and shall obtain Lncate from the col
lector Of the district who is hereby authO lied and
directed 70 issue the same, giving tue name OF the
peudler MS residence, the class Of his special tax
recept and the fact OF his having filed the required
,Ihdi and every person peddliug tobacco shall, on
ienand OF any oilcer OF Internal revenue produce
ind exhibit said collectors certificate and unless
le shall do 30, may be taken and deemed not to | 1
ave PAID Ihe special tax nor otherwise TO have c
nan rense to exhibit his or her receipt as aforesaid
Ihen demanded by any officer of internal revenue,
nu contents, or pack, bundle, or basket OF any
trscn 30 refusing and the assessor OF the district
! which the seizure has occurred may, on ten days
OIce, published In any newspaper In the district, n
served personally on the peddler, or at his dwell
y house, require such ptddler to show cause, II
ny ne mas, why the horses or mules, wagon and
Ontents pack bundle, or basket seized shall not
. Iorieltedi and I'm case no sufficient cause is
hOwn the assessor may direct for eiture and issue
n order TO the collector, or TO any dupdty collector |
the district for the sale OF the property 80 for
slted and the same, after payment OF the expen-
es Of the proceedings shall be paid to the collector |
or the use OF the United States and all snch special
axes shall become due on the first day OF May in
heh year, or on commencing business; and II such l
eddler snail not have paid the special tax for the
urrent he shall pay the same within thirty days
Her the passage OF this act In the former case
he tax shall be reckoned for one year, and in the
iter case pr0poronately for that part Of the year
rom tne nrs day OF the month In which the liability
special tax commenced TO the first day of May
JhoWlng And any person who shall, after the pas
age OF ms act, be found pedding tobacco. snuf or
lRarb, without having given the bond, or without .
aying previously obtained the Collectors certificate
ne elm provided, who shall sell tobacco, Bnuff
r cigars otherwise than in original and full pack |
ges as put up by the manufacturer; or who shall
ave III Ills possession any internal revenue stamp
stamps which have been removed from any box
o,ler package OF tobacco snuff, or cigars, or any
Mpty or partially emptied box or other package |
men mas been used tor tobacco snuff, cigars the
allp OF stamps on which have not been destro yed;
sh-ll Iall TO have affixed to his wagon, n a con-
icuous place, a Agn, painted In oil colors or gd-
~ ,,t ENtns ns Iull name, business and collection
uiCt shali Isr each such offense, on conviction,
hiled not less than one hundred dollars nor more
iah nye hundred dollars, or imprisoned not less
ah SIX months nor more than one year, both, at
le discretion OF the court" ~
ihat teCtion sixty be amended by adding at the 4"
lu OF the section the foil wing words. to wilt
Ahd II any manufacturer of tobacco, snuff or CT
aIs slall SELL or remove for sale or consumption,
ny tobacco, snu, or cigars upon which tax is re-
liieu 70 DC paid by stamps without the use OF the
loper stamps In addition TO the other penalties
npSSta % Jaw IOr such sale or removal, II shall be
le uuy OF the proper assessor assistant assessor
any internal revenue ofcer detailed by the Gem
llSsOhef Oh Internal Revenue for that purpose,
ithlh period OF not more than two years after
l.h shle or removal, upon such Information as he |
in obtain, TO estimate the amount OF tax which
US been omitted TO be paid and to make an assess
rent therefor, and certify the same to the collector,
hu lhe proceedings for collection than be In all re-
'cels ' lke those Tor the collection OF taxes upon
lanutacturers and productions
ITO BIZ CONTINUBD.)