The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-04-25
OFFICIAL.
COLLECTORS OFFICE, 3D DIST, VA,
E E RICHMOND, April 20, 1873.
SIcl,TInN !

COLLECTORS OFFICE, 81 DIST, VA,
7l E RICHMOND, April 49, 1878.
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
be paid by stamps ienoting 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 an 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 snail 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, q except tobacco peddlers,
shall place and keep conspicuously in his
establishment or piece 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
viction, be sentenced to pay 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 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 special tax is
imposed by law, without the payment tnereof {"
The taxes embraced within the provisions of
law above quoted are the following, viz Il.
Rectifiers....... 5000 90
Deale- :, retail lquor... 20 90
Dealers, wholesale liquor.."- ............ 100 90
Dealers in malt liquors, wholesale. 49,. 90 90
Dealers in malt liquors. retail 20 90
Dealers in leaf tobacco. ................. % 90
Retail dealers in leaf tobacco. 900 90
and on sales of over $1,000, fly cents
for every dollar in excess of III, 900.
Dealers in manufactured tobacco...-.-.... 90
manufacturers OF stlls.... so 90
! s,a and for each still manufactured. 20 90
and for ch worm manufac-
tured. ............-................... 90 90
Manufactures of tobacco..................-. 10 90
Manufactures of cigars.... ............ 10 90
Peddlers of tobacco, first class, (more t1t
than horsel. ..."..... 90 90
Peddlers of tobacco, second class,
q horses}. ...........,... % 90
Peddlers of tobacco third class Il horse). 10 90
Peddlers of tobacco fourth class, ION foot
or public conveyance) ..................... 10 90
Brewers VI less than 500 barrels.......... so 90
Brewers of 500 barrels more............. ITO 90
l am now prepared to receive the special taxes
above enumerated for the year commencing May
l, 1873 twill be my duty to enforce the above
provision of law unless said taxes are paid on or
before the LIST day of May, 1875 I'm F
ap 23-9t hf '5 Collector.