Vermont farmer. [volume] (Newport, Orleans County, Vt.) 1870-1877, 1873-04-11

1Olnfh OF tnolf hhlCss Every pofhpu
retail dealer in leaitobaeco whose bushes s to
sell eaftobacco In quantities less than original hogs
head case or bale or who shall sell directly 70 CON
90, who have paid special tax as such 10 manu-
facturers Of tobacco snuff or cigars who have paid
special tax or 10 persons who purchase In original
packages for export Retail dealers in leaftobacco
shall also keep book and enter therein daily their
scribed by the Commissioner of Internal Revenue,
which book shall be open at all times for the inspection
Of any revenue officer.
person whose business II Is to SELL offer for sale
uactured tobacco, snu cigars shall be regarded
dealer in tobacco, and the payment Of special tax
as wholesale or retail iquor-dealer tho payment
Of any ohor special tax, shall not relieve any person
s svs ~ shis toS Provi3e1 That po manmstuTep
Of tobacco snuff cigars shall be required 10 pay
special tax dealer In manufactured tobacco and ci-
gars for selling his own products at the place Of manu-
lacture.
Manufacturers Of tobacco shall oach pay ton dollars
Every person whose business II is TO manufacture to-
baccco or snuff for himself who shall employ others
TO manufacture tobacco or snu, whether such manu-
facture shall he by cutting pressing grinding crush
ing or rubbing Of any or loaftobacc0 otherwise
or loaftobacco, or manufactured or part
iy manufactured tobacco snuff tho putting up for
use consumption OF scraps, waste, clippings stems,
or deposits Of tobacco resulting from any process Of
handling tobacco shall be regarded as manufacturer
Of tobacco.
Manufacturers Of cigars shall each pay ten dollars
Every person whose business II Is TO make or manuac
ture cigars for himself who shall employ others to
manufacturer Of cigars 10 special tax receipt shall
be issued to any manufacturer of cigars until he shall
have given tho bond required by law. Every person
whose business IL Is to make cigars for others, other
for pay upon commission, shares, otherwise, from
material furnished by others, shall be regarded
eli gar-makor. Every cignr-maker shall cause his
ami residence 70 be registered, without previous de-
mpnd with the assistant assessor of the Lewiston in
which such cigar-maker shall be employed and any
manufacturer of cigars employing any cgarmakor
who shall have neglected refused to make such reg
stry SHALL conviction, be fined five dollars for zach
day that such cgar-maker offending, by neglect or
refusal 10 register, shall be employed BY HIM.
"Peddlers Of tobacco shall be classified and rated
follows, to wit When travelling with more than two
horses mules other animals the FIRST class and shall
pay hity dolarsj when travelling with two horses,
mules other animals the second class and shall pay
twenty-five dollars when travelling with horse,
mule other animal, tie third class and shall pay
fifteen dollars when travelling on foot or by public
conveyance the fourth class and shall pay ten dollars
Any person who sells offers TO sell and deliver man
uactured tobacco snui or cigars, travelling from place
to place In the town or through the country shall be
regarded a peddler of tobacco. Every peddler of
tobacco before commencing, or iI already eommeneed
tho collector Of his district statement accurately set
ting forth the place of his residence and If in city,
the street and number " the street where ho resides
also the states through which he proposes TO
travel the mode of travel whether on foot, by public
eonyeyanee or TO travel with one two OF more horses
mules or other animas TO state also whether he pro-
poses TO sell his manufactures or manufactures OF
others and If he sells for other parties TO name the
person persons for whom he sells He shall also
give bond In the Of two thousand dollars, to be
approved by the collector Of the district that he will
not engage in any attempt by himself by collision
with others to defaud the government of any tax on
tobacco snul or cigars that he will neither sell nor
offer for sale any tobacco, snuff or cigars except IN or.
tn be put up and prepared by the manufacturer Tor
sale or for removal for sale or consumption and except
such packages Of tobacco, snuff and cigars as bear the
manufacturers label cautOn-notice, and his legal
marks aud brands, and genuine Internal revenue
stamps which have never before been used. Every
pedder Of tobacco, snuf cigars, travelling with
wagon, shall alix and keep on the same, In conspic
uous place, sign painted in oilcolors or glded Civ
ing his full name, business and collection district and
shall obtain certificate from the collector Of tho dis
tict who Is hereby authorized and directed TO issue
the same giving the name Of the pcdder his residence
the class Of his specaltax receipt and the fact of his
having aed the required bond and every person ped
ding tobacco shall on demand of any officer of inter
nal Revenue produce and exhibit said collectors certi
hcate, aud unless he shall do may be taken and
deemed not to have paid the special tax nor otherwise
to have COM lied with tho law. And In case any ped
der shall refuse TO exhibit his her receipt aore
said when demanded by sny officer ofinternal revcnu,
said officer may seize the horse or mule, wagon anC
contents pack, bundle, or basket Of any person Sc
refusing aud the assessor Of the district ~ which th
ed in any newspaper in the district or served person
ally on tho peddler, or at his dweing-house require
such peddlcr y show cause, II any he has, why th
horses mules, wagon and contents pack, bundle o.
basket s0 seized shall not be forfeited and In NJ
sufficient cause Is shown the may direct for
fcture aud issue order to the collector or to any
deputy collector Of the district, for the sale of tn
property so forfeited and the after payment o
The expenses Of the proceedings shall be paid to tn
special taxes shall become due ON the first day OF MAJ
IN each year, or on commencing business and 4 sucl
rent year he shall pay the within thirty days al
ter tie passage Of this act In the former case the taI
shall be eckUned for year. and in the latter cas-
propottlonatey for that part Of the year from the FRS
day of the month In which the liability to special TAI
commenced to the first day of May following; Andan!
nerton who SHALL after the passage of this act, b
bound peddlng tobacco snuff or cigars without hayn
given the bond without having previously obtaine
shall sell tobacco snuff or cigars otherwise than il
original and full packages as put up by the manuhc
urer or who shall have in his possession any iuterna
/ rpVp Etnmp statnus which have been removes
from any box other package Of tobacco, snui or CT
CARS or any empty or partially empted box or othe
package which has been used for tobacco snuff or g
gars the stamp stamps on which have not been d,
stroyed shall fail to have affixed to his wagon, in
cons lcdous place, sign painted m OF! colors OF st
ed giving his full name, business aud collection d
trct shall for each such ofense, conviction, be fine
not lees than one hundred dollars nor more than fly
hundred dollars imprisoned not less than six month
nor more than one year, or both at the discretion
| the court
That section sixty be amended by addin
at the end of the section the following
words, TO wit: AND If any manufacturer q
tobacco, snuff, or cigus shall sell, or remov
| Tor sale or consumption. any tobacco. Snul
or cigars upon which II tax is required to b
paid by stamps. without the use of the prope
stamps, in addition 10 the other pcnaltle
| imposed by law for such sale or removal,
shall be the duty Of the proper assessor, o
assistant assessor. or amy Internal rcvenu
officer detailed by the Commissioner of Inter
nal Revenue for that purpose, within n pcrio
! of not more than two years after such sal
| or removal, upon such information rs he cal
| obtain. to estimate the amount of tax whc
/ has been omitted to be paid, and to make n
assessment therefor, and certify the same Il
| the collector. And the subsequent proceed
| ings for collection shall be in ali respect
! like those for the collection Of taxes upo
manufactures and productions.
That section siyty-tWO be amended b
| striking out after the words "or in hlndders
the words containing not exceeding te
| pounds each, orr and inserting in lieu there
| Of the word "and;n IN the paragraph relat
ting to iine-cut chewing-tobHcco, by strikin
out the word "one-half;" in the paragrap
relating to smoking-tobaccO, by inserting al
ter the words ''all Smokng-tohaccO' th
words "and all cut and graduated Tobacco
other than linc-cut chewing, and shorts, tn
refuse of iine-cut chewing; also, in the sam
paragraph, by inserting after the words 'Tei
use scraps the words clippings, cuttings,
| and by striking out from the last paragrap
| the words "or the proprctor's name and hi
trademark and by adding ut the end {
said paragraph the following words: AN
provided further, That iinc-cut shorts, tn
refuse of fnc-cut chewing tobacco, rcluS
scraps, clippings, cuttings, aud sweepngs q
tobacco may he sold in bulk rs material, an
without the payment OF tax, by one manuiaC
turer directly to another manufacturer, O
for export, under such restrictions rules, an
regulations rs the Commissioner of lnterng
Revenue mas prescribe; And provided fun
thcr, That wood, metal, paper, or other ma
terias may be used separately or in CON
bination for packing tobacco, snuff, and G
gars, under such regulations rs the Commits
sioner of Internal Revenue may establish.
That section siNty-threp pP amended b
striking out tho words "and the sum of tn
sand bond may be Increased, from time {
time, aud additional sureties required by lh
collector, under the instructions of tho Com
missioner Of Internal Revenues" and inser
ing In lieu thereof the following words "aC
ditional sureties may be required by the 60
lector, from time to time, but the penal SUI
of said bond shall not be computed by him
excess of the sum of twenty thousand dollar
except under special instructions of the Con
missioner of Internal Revenue
That section sixty-sevcn be amended h
striking out the word warehouse and il
sorting IN lieu thereof the word export
also, by adding to the end Of tho said s6ptio
tho following That such stamps rs ma
be required to stamp tobacco, snuff or cigar
sold under distralnt by any collector of into