The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-04-26

OFFICIAL.


UNITED STATES INTERNAL REVENUE,
COLLECTORS OFFICE, Sd DIST, VA,
EsG Ls RIoHMoND, April 49, 1873. J
TgNHE THIRD SECTION OF THE ACT OF
i 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, worms, shall
be paid by stamps aenoting the tax, and The
Commissioner of Internal Revenue is hereby
authorized and required TO procure appropriate
stamps for the payment of such taxes; and the
provisions of sections twenty six and one hundred
and one of act entitled AN act Imposing
taxes on distilled spirits and tobacco. and for
other purposes approved July twentieth
eighteen hundred and sixty-eight, 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 APP
plicable, are hereby extended, 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
to special tax, except tobacco peddlers,
shall place and keep eonspcuously in his
establishment or place of business all stamps
denotng 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 q 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 "a 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-
fession, of doing auy 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
Rectifers ............................... 5000 90
Dealers, retail liquor.... rs 90
Dealers, wholesale liquor .".............. 100 90
Dealers in malt liquors, wholesale. 80 90
Dealers in malt liquors, retail. 20 90
Dealers in leaf tobacco. ...""........... 20 90
Retail dealers in leaf tobacco ...-." 500 90
and on sales of over $1,000, fifty cents T..
for every dollar in excess of 81 900.
Dealers in manufactured tobacco..........., 8 90
Manufacturers of stills. ............ 80 90
and for each still manufactured. 20 90
~ and for each worm rnanufac-
20 90
Manufactu es of tobacco. 10 90
Manufactures of cigars ...."......" 10 90
Peddlers of tobacco, first class, more
than horsel....". ........ 50 90
Peddlers OF tobacco, second class,
q horses) .............. ............ % 90
Peddlers of Tobacco, third class II horse). Is 90
Peddlers of tobacco fourth class, ION foot
or public conveyance) ................... 10 90
Brewers of less than 800 barreis...... 80 90
Brewers of 900 barrels or more..-........ Ito 90
lam now prepared to receive the special taxes
above enumerated for the year commencing May
/, 1873 twill be my duty to enforce the above
provision of law unless said taxes paid ON
- . RUSH BURGESS,
APP 2S-9t Collector.