The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-05-02
OFFICIAL.
UNITED STATES INTERNAL REVENUE,
COLLECTORS OFFICE, 81 DIST, VA,
rI,HE THIRD SECTION OF The ACT or

RICHMOND, April 23, 1878.
| VNHE 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, worms, shall
be paid by stamps ienotng 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 Jnly twentieth
eighteen hundred and sixty-eight, aud 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, as to include
| such stamps. And the Commissioner of Internal
| Revenue shall have authority TO make needfuI
| 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 conspieuously 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
yletirn, be sentenced to pay penalty equal to
him liable, and the costs OF prosecution; but in
no case shall said penalty be less than ten dol
lars lars And where the failure to comply with the
foregoing provision of law shall be thought will
ful neglect or refusal, then the penalty shall be
double the amount above prescribed
t ngs0'asa sso,6h nas .bd nothing contained in
way effect, the inability of any person for exer-
cisng 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:
Rectif1ers ,.........,.............. $20D 90
Dealers retail liquor.... 20 90
Deaers, wholesale liz uor...... 100 90
Deaers IN mat liquors. Wholesale...... so 90 |
heaters IN malt liquors., retail. ......... 20 90 |
dealers In lear tobacco ,..."........ 25 90 |
Retail dealers In leaf tobacco. 900 90
and on sales of over 81 900, fifty cents
- for every dollar in excess of 81 900.
Dealers in manufactured tobacco-........ 90 |
Manufacturers of stills. so 90 |
and LOT each stiil manufactured. 20 90 |
and for each worm manufac-
tured"...... ........"......."....-"..... 90 90 |
Manniactutes OF tobacco...."......".""..... 10 90
Manufactures of cigars ................... 10 90
Peddlers of tobacco, first class, (more
IMAM = horse) ..... 90 90 |
Peddlers of tobacco, second class,
q horsesl.. .............. 25 90
Peddlers OF tobacco, third class Il horse). 10 90 |
Peddlers of tobacco fourth class, ION foot
or public conveyance). ....n............... 10 90
BreWersCf less Than 900 barreis.......... SO 90 |
Brewers of 800 barrels or more .......... Ito 90 |
am now prepared to receive the special taxes
above enumerated for the year commencing NAV |
!, 1878 twill be my duty to enforce the above |
provision of law unless said taxes are paid on or
before the LIST day Of May, 1878.
RUSH BURGESS,
APP 23-9t Collector.