The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-04-28
OFFICIAL.
UNITED STATES INTERNAL REVENUE,
2 COLLECTORS OFFICE, 81 DIST, VA, (
I RICHMOND, April 20, 1873. J

UNITED STATES INTERNAL REVENUE, }
/ CoLLECTORS OFFIOE, 3D DIST, VA,
RICHMOND, April 20, 1873. J
THE THIRD SECTION OF THE ACT OF
| Il December "a, 1872, provides: That all
| special taxes imposed by law, accruing after
! April thirty, eighteen hundred and seventy
three including the tax on stills, or worms, shall
| be paid by stamps ienoting the tax, and the
| Commissioner OF Internal Revenue is hereby
authorized and required 10 procure appropriate
stamps for the payment of such taxes and the
provisions of sections twenty six and one hundred
and one of an act entitled AN act Imposing
| taxes on distilled spirits and tobacco, and for
other purposes approved July twentieth
eighteen hundred and sixty-eight, and ali other
| provisions of law relating to the preparation
and issue of stamps for distilled Spirits fer
mented liquors, tobacco, and cigars. so far APP
plicable, hereby extended, so as to include
such stamps. And the Commissioner of Internal
Revenue shall have authority TO make needful
rules ard regulations relative thereto. Every
person engaged in any business avocation, or
employment, who is thereby made liable
TO special tax, except tobacco peddlers
shall place and keep conspicuously in his
establishment or place of business all stamps
denoting the payment of said special tax and
anyiperson who shall, through negligence, fail
to SO place and keep said stamp, shall upon con.
vietion, be sentenced to pay penalty equal TO
the special tax for which his business rendered
him liable, and the costs OF prosecution but in
no case shall said penalty be less than ten dol
lars. And where the failure TO comply with the
foregoing provision of law shall be thought will
full neglect or refusal, then the penalty shall be
double the amount above prescribed
Provided, that nothing contained In
this section shall change, or in any |
way effect, the inability of any person for exer-
cising or carrying on any trade business or pro-
lesslon, OF doing any act for the exercising, |
carrying on, or doing of which special tax is |
imposed by law, without the payment thereof |
The taxes embraced within the provisions of |
law Ia above quoted are the following, viz:
Rectifers 500 90
Deaiers, retail lquor...,... ....."........ 20 90
Deaiefs, "noiesale llquor....., loo 90
Deaiers IA mat liquors, Wholesale..... 90 90
Dealers III malt liquors, retail ............ 20 90
dealers IN leaf TOBACCO. .....,.nt..,,.. 25 90
Retail dealers in leaf tobacco :. ....,,.., 600 90
and on sales of over $1,000, lfty cents - |
= for every dollar in excess of 81 600 |
Dealers in manufactured tobacco........,. q 90 |
nahuiacturers OF SUNS. so 90
j and for each still manufactured. 90 90
and for each worm manufac-
tured. ....".""".."...... 20 90
W ,es ol toDacco."..""......,". 10 90
of cigars 10 90
'eddlers of tobacco, first class, (more s.
than so 90
>eddlers OF tobacco second class, f5t-
" horsesl ..... ............. 25 90
,egaers OF topaceo, third class II horse). 10 90
or public convey vance, ',,,pr,"....".-. 10 90
,reWefs u less tnan 900 barreis....r.,,,. 80 90
'IeWers oi oou pirreis OF more..a......,., Ito 90
am now prepared to receive the special taxes |
bove enumerated for the year commencing MAY |
1873. 1t will be my duty to enforce the above !
revision of law unless said taxes are paid on or
RUSH BURGESS,
ap 23--9t g7-.7 - Collector.