Wilmington daily commercial., 1873-01-25
nFFIOIAL.
Law 8 OF THE UNITED STATES

LAWS OF THE UNITED STATES
Pcsssd at tie Second Session Of The F0rty-oseOTsd
Congress-.
GENERAL NATURE, No. I'LL
AN ACT To reduce duties on imports and to reduce
nav Internal taxes and for other purpesea.
Be IL enacted By the Seate and House Of Rcpresenta-
tipes Of he United States Of Arnerto q Congress az
sTbLsd That on and after the FIRST day OF August,
eighteen hundred and m IN ih eu 81 see
hereInafter enumerated or provided FOR, imported
from foreign countries, there shall bo levied, col
iected, and paid the following duties ana rates OF
ausy, "a ss That every brewer shall by branding
marx, or cause 20 be marked. upon every nogsnssd,
ed oilor made by him. before It s sold or removed
from the brewery. or brewery warehouse, or other
n,her manufacture, the name OF the person, nrnI
0s Corporation by whom such liquor was manufae-
tured ana the place where the same snail nave been
made And any person other tnan " Lne oMnsr tnere M
tentlonally remove deface sucn marks therefrom,
ANAL be liable TO the penalty OF nfty dollars for each
~ deSaoed: Propided aolgeUer That when brewer
ii a purchase fermented liquor finished and ready
for sale from another brewer, In order 20 supply tne
nnon written notice to the collector OF his intention
10 To do and under such regulations as the Comis-
aioner OF Internal Revenue may prescribe, furnish
So S,s own vessels, branded with his name and the
place where his brewery is located TO be hlled with
the fermented liquor 50 purchased and 70 ne ~ re-
and cancelled as aforesaid by the manufacturer. be-
sHo 70, That where brewer shall by reason of
an accident by fire or hood, or by reason Of his brew
erv undergoing repairs, or other circumstances
which may, In the opinion OF the collector OF the
nroner district require render 1t proper that such
breWer shall be Permitthd to conduct his business
wholly or partially at some other place within the
same or adjoining district for a temporary period,
II snail be lawful for such collector under such reg
nations and eubject to such limits tton OF time as
the Commissioner OF Internal Revenue may pre-
scribe To issue 10 permit TO such brewer authorizing
MIN 10 conduct hfa business wholly or partially,
cOrding to the circumstances, at such other place
for period In suSa pe 70 9e aps a,Ca sCC5
SIC. II. fhat where malt-lquor or tun-liquor.. in
the nrst stages of fermentation, known as unfer-
mented worts Of whatever kind s sold BY one brew
er 10 another for the purpose of producing fermen-
S taton op OF oher fermsnted ouors Il shall not be ia
HE TO trx to be paid by the seler thereof but the
tax ON the same shall be paid by the purchaser
the old or stale beer is sold by him as provided by
law and such sale or transfer shall be subject TO
such restrictions and regulations Rs the Commission
er OF Internal Revenue may prescribe.
SEQ 2s That the ownership or possession by any
persOn of sny fermented liquor alter It's sale or re-
moyal from tae brewery or warehouse, or other
Mace where 1t was made, upon which the tax requi
red shall not have been paid, shall render the same
liable 70 seizure Wherever ouua Snd nd ,hat HI
want Of a proper stamp or stamps upon any hogs-
heads barrel, keg, or.Other vessel in which fermen
led dUur maybe contained after its sale or removal
from the brewery where the same was made, or
WeTehouse aforesaid, shall be notice to all per-
SONS that the tax has not been paid thereon, and
shall be prima facie evidence OF the hoh'paymeht
SIC. 20. That any person, other than the purcha-
ser or owner OF any feTmented liquor OF person act
ing on his behaI, or his agent, who shall inten
tonally remove or deface the stamp or permit affx
ed upon the hogsheads barrel, keg or other vessel
to a nne Of nifty dollars for each such vessel from
which the stamp or permit is 80 removed Or deIa-
ced and TO render compensation TO such purchaser
damage
from.
fetmented liquor from any hogshead, bRrrel keg or
other vessel upon which the proper stamp or stamps
shall not have been affixed, for the purpose Of bot
tlinR the same or who shall carry on attempt to
aTry on tle business OF bottling fermented liquor
In any breweIy or other place in which fermented
liquor is made, or upon any premises having COM
shall be liable to fne OF 1ve hundred dellars, and
the property used in such bottlng or business shall
Le liable to forfeiture,
TOBACCO,
sFC al That on and after the first day Of July
next the act entitled "An act imposing taxes on
distilled spirits and tobacco and for other purpo
ses,n approved July twentieth, eighteen hundred
And sxtyelght, be, and the same is hereby amend
THAT section sixty-one be amended by striking
out all after the second paragraph and inserting In
lieu thereof the following words; "on all chewing
and smoking tocaccO, nne-cuf. cavendish, plug, or
twist, cut Or gTanlated OF every description on
ton to be consumed, or in any manner Other than
The ordinary mode Of drying and curing, prepared
for sale consumption, even II prepared withou'
Ii, use OF any machine or instrument, and without
d ing pressed or sweetened; and on all nne-cut
shorts and refuse scraps, clippings. cuttings and
sweeplngs OF tobacco, TAX OF twenty rehbs per
Thst section nfty.nine be amended by striking
ont all Of paragraphs seven eight. nine, and ten,
and inserting lieu thereof the following to wit:
"Deaers in ieaf-tobacco, except retail dealers in
iwsnty.aye dollars s Every person shall be regard
ed as dealer in leaf-tobacco whose business IL 49,
for himself on commission, 70 sell, or oner Ior
sule :Or consign for sale on commission
and naynent of special tax as dealer In tobacco,
manufacturer OF tobacco, manufacturer OF cigarser
any other special tax, shall not exempt any person
i aling In iea'-tobacco from the payment Of the
sprcia tax therefor hereby required. But no farm
+ or planter shall be required to pay special TAX
M dealer In eef-tobacco, for selling tobacco OF MS
uNn nroductiou or tobacco received by him as rent
ron tenants who have produced the same on MS
land. But nothing In TINS section snal oe
who shall by peddnR or otherwise, sell leRt ttoDaccO
ut retail directly TO consumers, or VINO ahal sell or
nssipn conslRn transfer, or dispose OF to persons
tnrT than those who have paid special tax as leaf
dt a-rs manufactures OF tobacco for export. ana
4 shall ne tne seng auy ~ topsoeo on demand Of eny
L. rnal revenue ofiic IT or other authorized agent
II the Treasury Department, to furnish said olicer
or a2ent a true and correct statement, verified BY
nith or affirmation, OF all his sales OF leaftObacco,
e number OF hOgBheads, casesor pounds, with the
ama and residence In each instance, OF the person
4, hon sold, and the place to which IL is shipped
,nl any such farmer OF planter WHO snal WI nully
fuse TO furnish such Information, or VINO snall
knowingly make false statements as 10 any OF the
Il aforesaid. shall be liable 10 penalty not e&-
&c ding i've hundred dollars"
ealers in leaf.t bacco shall hereafter sell only 70
t. ii 7 dealers who have paid special tax az such,
ana TO manufacturers of tobacco, snuff, or cigars,
and to such persons as are known TO be purchasers
d AT tobacco for export
r tail dealers in leaf-tobacco shall each pay i've
luhdred dollars, and II their annual sales exceed
NJ. thousand dollars, shall each pay, in addition
-eto ffty cents for every dollar in excess of one
m usand dollars OF their sales. Every person shall
tr r-gaFded as retail dealer in leaf-tobacco whose
sness 1t is sell eaftobaccoln in quantities less than
II original hogahe ads, case or bale; or who snail
trl directly 10 consumers, or to persons her than
ti lers IN leaf tobacco who have paid special tax
ls pnch; or to manufacturers OF tobacco, snun or
rg rs who have paid special tax or to persons
no purchase 10 original packages for export Ne
VI Il dealers in leaf-tobacco shall also keep DOok,
an enter therein daily their purchase and sales, In
N I rm and manner to be prescribed by the Commis-
.t5n r OF Internal Revenue, which book shall be
up at all times for the inspection OF any revenue
81