The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1873-04-30
OFFICIAL.
UNITED STATES INTERNAL REVENUE,
COLLECTORS OFFICE, 3p DIST, VA,


RICHMOND, April %, 1873.
rNHE THIRD SECTION OF THE ACT or
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, 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 oIher
provisions of law relating to the preparation
and issue of stamps for distilled spirits, fer
mented liquors, tobacco and cigars, so far as APP
plicabe, are hereby 'Xtendtd, so rs to include
such stamps And the Commissioner of Internal
Revenue shall have autnori y 10 make needful
rules and regulations relative thereto Every
person engaged in any business ayocation, or
employment, who is thereby made liable
shall place and keep conspicuously 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.
yiction, be sentenced to pay q penalty equal 10
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
ProUtded, that nothing contained in
this section shall change, or in any
way effect the inability of any person for exer.
clsng or carrying on any trade, business, or pro-
iession, of doing auy 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:
Rectiflers INSTRUMENTATION. 500 90
Dealers retail liquor..... ............. % 90
Dealers, wholesale liquor...."............ 100 90
Dealers in malt liquors, wholesale 40 90
Dealers in malt liquors, retail ..",.,..... 20 90
Dealers in leaf tobacco, ;, ",,-".......,. "a 90
Retail dealers in leaf tobacco ..,,,,...,, 600 90
and on sales of over VI ,0CO, II fly cents
for every dollar in excess of 81 900
Dealers in manufactured tobacco ............ q 90
Manufacturers of stills. ................ 90 90
and for each still manufactured 20 90
and for each worm manufac-
ACKNOWLEDGEMENTS. 20 90
Manutaptur es Of obaepo....,......,....",, 10 0U
Manufactures OF 10 90
Peddlers of tobacco, first class, (more
than horse) observation-disclosures. 90 90
Peddlers of tobacco, second class,
horsesl,,,, ...'...,,,,r 20 90
Peddlers of tobacco, third class Il horse). 10 90
Peddlers of tobacco fourth class, ION foot
or public conveyance) ......a..........n. 10 90
Brewers Of less than 500 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 May
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, 1873.
APP 23-9t .. .... Collector.