The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-04-29
OFFICIAL.
UNITED STATES INTERNAL REVENUE, J !
COLLECTORS OFFICE, 80 DIST, VA, I

! UNITED STATES INTERNAL REVENUE, !
COLLECTORS OFFICE, 50 DIST, VA,
RIoHAoHD, April 20, 1878.
| 'iNHE THIRD SECTION OF THE ACT OF
| Il December "a, 1872, provides: THAT ali
! 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 1enoting the tax, and the
Commissioner of Internal Revenue is hereby
authorized and required 10 procure APP ropriate
stamps for the payment of such taxes and the
provisions ofsect ous 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 weight and all other
provisions of law relating to the preparation
and issue of stamps for distilled spirits, fer
mented liquors, tobacco, and cigars. 50 far as ap.
plicabe, are hereby extended, so to include
such stamps. And the Commissioner of Internal
Revenue shall have authori 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, except tobacco peddlers
shall place and keep conspcuously 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.
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
tul neglect or refusal, then the penalty shall be
double the amount above prescribed
Pr0Ufded that nothing contained in
this section shall change, OF in any
way effect, the inability of any person for exer
clslng or carrying on any trade business or pro-
tesson, 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 foil owing, viz
Rectifiers 500 90
Deaiers retail liquor".." 25 90
Deaiers, wholesale tquor...... 100 90 |
Deaiers IN mat liquors, wholesaler, so 90 |
Deaiefs IN matt liquors. retail ........,.... 90 90
BeApts IN zeal topacco. 20 90
Retail dealers in leaf tobacco ,..,,,... bOO 90
and on sales of over $1,000, fifty cents
for every dollar in excess of 81 600
Dealers in manufactured tobaCco..... on |
Manufacturers of stills ........, 80 on
and for each still manufactured. 20 90
and for each worm manuflc-
tured ....:......."....."..".......... 90 90
MahhIactu'e s OF TOBACCO. 10 90
Manufac lures of 10 90
Peddlers of tobacco, first class, (more
than ACKNOWLEDGEMENTS. so 90 |
fedders of tobacco, second class,
e horsesl ...,.... rs 90
6eduers OF TOBACCO, third class Il horse). Is 90 |
feddlers or tobacco fourth class, ION foot
or public conveyance .........,..,.. 10 90 |
brewers VI Tess IMAM 0OU barreiS......... 90 90 |
Brewers of 500 barrels or more ........ Ito 90 |
am now prepared to receive the special taxes |
above enumerated for the year commencing NAV |
!, 1873 twill be my duty to enforce the above |
provision of law unless said taxes are paid on or
RUSH BURGESS,
ap 23-8t Collector.