The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-04-24
OFFICIAL.
COLLECTORS OFFICE, Sd DIST, VA,
- assvgts, RICHMOND, April %, 1873.
TIME THIN n gEfnTlnN ACT DE

UNITED STATES INTERNAL REVENUE,
q COLLECTORS OFFICE, Sd DIST, VA, (
~ - RICHMOND, April 30. 1878. y
THE 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 or worms, shall
q be paid by stamps deneting 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
anented liquors, tobacco and cigars. SO far as ap-
plicable, are hereby extended, SO rs to include
such stamps. And the Commissioner OF Internal
Revenue shall have authori Y TO make needfuf
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,
4 shall place and keep conspicuously in his
gestablishment or place Of business all stamps
: depottng the pay ment of said special tax; and
any person who shall, through negligence, fail
} yiction, be sentenced to pay penalty equal to
she special tax for which his business rendered
yhisn liable, and the costs of prosecution but in
no case shall said penalty be less than ten dol,
iars. And where the failure to comply with the
foregoing provision Of law shall be thought will
fnl neglect or refusal, then the penalty shall be
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-
fession, Of doing any act for the exercising
carrying on, or doing of which a special tax is
imposed by law, without the payment thereof. .
~ The taxes embraced within the provisions of
law above quoted are the following, viz:
$200 w
Dealers, retail liquor. ................ 25 90
Dealers, wholesale liz uor................ 100 90
Dealers in malt liquors, Wholesale. -. so 90
Dealers in malt liquors, retai.............. 20 90
q Dealers in leaf tobacco ...n......... 20 90
Retaildealers in leaf tobacco, ......,.... 900 90
n and on sales of over 81 600. fifty cents
~ ] for every dollar in excess of 81, 600. sH
= Dealers in manufactured tobacco........ z 90
Manufacturers of stills. 90 90
IA "a and for each still manufacinred. Z 20 90
and for each worm manufac ofi
-! tured 20 90
Manufactures of acknowledgements 10 on
Manufactures of cigars........ 10 90
~ than horse)....... ., so 90
"a q horses) ..........' % 90
Peddlers of tobacco, third class Il horse). is GU
Peddlers of tobacco fourth class, ION foot
or public conveyance ,..,.............. 10 GO
Brewers Vt less than 500 barleis..-...... 90 00
Brewers of 900 barrels or more ......... Ito 00
am now prepared to receive the special taxes
above enumerated for the year commencing May
Z 1873 1t will be my duty to enforce the above
provision of law unless said taxes are paid on OF
before the LIST day of May. 1873.
= ap 2S-9t Collector