The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-05-01
OFFICIAL.
UNITED STATES INTERNAL REVENUE, J
COLLECTOR,S OFFICE, 3D DIST, VA, I
RICHMOND, April 20, 1873. }

UNITED STATES INTERNAL REVENUE, }
COLLECTORS OFFICE, 3D DIST, VA,
| - RICHMOND April 70, 1873.
| VNHE THIRD SECTION OF THE ACT or
Il December "a, 1879, provides: THAT all
| special taxes imposed by law, accruing after
| April thirty eighteen hundred and seventy
| three, including the tax on stills, worms, shall
be paid by stamps 1enotng 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-eght, and all other
| provisions of law relating to the preparation
| and issue OF stamps for distilled spirits, fer
mented liquors, tobacco, and cigars so far as an
plicable, are hereby sxtended so as to include
such stamps. And the Commissioner of Internal
Revenue shall have authority TO make needful
rules and regulations relative thereto Every
person engaged in any business avocation or
employment, who is thereby made liable
10 special tax, except tobacco pedders,
shall place and keep conspcuously in his
establishment or place of business all stamps
denoting the payment of said special tax and
any person who shall, through negligence fail
TO SO place and keep said stamp, shall upon con.
yiction, be sentenced to pay penalty equal to
the special tax for which his business rendered
MIN 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
tul neglect or refusal, then the penalty shall be
prescribed
r,tooiaea, That nothing contained in |
snls section shall change, or in any
way effect, the inability of any person for exer-
esing or carrying on any trade business, or pro
fession, 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 above quoted are the following viz:
Kectiiiers.. ....................... 500 90
neaiefs retail liquor....... 25 90
Dealers, wholesale liquor. ....,.., loo 90 |
Dealers in malt liquors, wholesale .. 90 90 |
heaters IN matt liquors, retail .,......... 20 90 |
Bet'eIs IN zeal TOBACCO. % 90
Retail dealers in leaf tobacco .......... 500 90
and on sales of over $1,000, fl fly cents
for every dollar in excess of 81 OOO
Dealers in manufactured tobacco. %
of stills Observation-Disclosures. 80 on
and for each still manufactured 20 on |
and for each worm nihnufac-
tnred.. .....""......."......... 20 90
manufactures OF tobacco.. 10 90
,idnulaceures ol Cigars. 10 90
oeddlers of tobacco first class, more
than l...,..........'..."...."..".. 90 90
'eddlers OF tobacco, second class,
horsesl ........ ,."-...... 25 90
'eddiers OF tobacco, third class Il horse). Is GU
'eddlers of tobacco fourth class, ION foot
or public conveyance) .................... 10 90
,reWers VI less than 800 barreis.."...... so 90
5reWers of 800 barrels more.......,...,, Ito 90
L am now prepared to receive the special taxes
bove enumerated for the year commencing NAV {
, 1873 will be my duty to enforce the above
revision of law unless said taxes are paid on or !.
efore the LIST day of May, 1873 $
APP 23-9t ColIectoor t