Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1873-01-30

same, having Deen mixed with the old or
stale beer, is sold by him as provided by
law, and such sale or transfer shall be SUBJ
ject to such restrictions and regulations as
the Commissioner of Internal Revenue
may prescribe.
Sec. %. That the ownership or possession
by any person of any fermented liquor af-
ter its sale or removal from the brewery or
warehouse, or other place where it was
made, upon which the tax required shall
not have been paid, shall render the same
liable to seizure wherever found, and to
forfeiture, removal under said permits eX-
cepted, and that the want of proper
stamp OF stamps upon any hogshead, bar
rel, keg, or other vessel in which ferment-
ed liquor may be contained after its sale or
removal from the brewery where the same
was made, or warehouse, as aforesaid, shall
be notice to all persons that the tax has
not been paid thereon, and shall be prima-
facie evidence of the non-payment there
Of
Sec. 26. Shat any person, other than the
purchaser or owner OF any fermented lq-
uors, or person acting on his behalf, OF as
his agent, who shall Intentionally remove
OF deface the stamp or permit offiXed upon
the hogshead, barrel, keg, or other vessel
IN which the same may be contained, shall
&c liable to fine of fifty dollars for each
ouCl NSSoCll HULL W illClI VIC SIdulp VI pei
NIT is so removed or defaced, and to rem
der compensation to such purchaser or
owner for all damage sustained by him
therefrOm.
Sec. oO. That any person Who shall With
draw any fermented liquor from any hogs
head, barrel, key, or other vessel upon
which the proper stamp or stamps shall
not have been affixed, for the purpose of
bottling the same. or who shall carry on,
or attempt to carry on, the business OF
bottling fermented liquor in any brewery
or other place in which fermented liquor
is made, or upon any premises having
communication with such brewery or any
warehouse, shall be liable to a fine of five
bOttling or business shall be liable to for
fixture.
TOBACCO.
Sec. 81. That on and after the fist day
of July next the act entitled can act inn
posing taxes on distilled spirits and tabac-
co, and for other purposes" approved July
twentieth, eighteen hundred and sixty
eight, be, and the sameis hereby, amended
as follows:
That section sixty one be amended by
striking out all after the second para
graph, and inserting in lieu thereof the
following words: "On all chewing and
smoking tobacco, cavendish, plug or twist,
cut or granulated, of every description on
tobacco twisted by hand or reduced into a
condition to be consumed or in any man.
ner other than the ordinary mode of dry
ing and curing, prepared for sale or con-
sumption; even if prepared without the
use of any machine or instrument, and
without being pressed or sweetened; and
on all fine-cut shorts and refuse scraps,
clippings, cuttings, and sweepings of to-
bacco, tax of twenty cents per pound"
That section fifty nine be amended by
striking out all of paragraphs seven, eight,
nine, and ten, and inserting in lieu there
of the following, to-wit: dealers in leaf
tobacco, except retail dealers in leaf tObac-
co, as hereinafter defined, shall each pay
twenty five dollars. Every person shall
be regarded rs q debtor in lief tobacco
whose business it is, for himself or on
commission, to sell, or offer for sale or con-
sign for sale on commission, leaf tobacco
and payment of special tax as dealer in
leaf tobacco, for selling tobacco of his
own production, or tobacco received by
him as rent from tenants who have pro
duced the same ON his land. But nothing
in this section shall be construed to eX-
empt from q special tax any farmer or
WIZ Wy VI OChOi
wise, sell leaf tobacco at retail DIRECTLY to
consumers, or who shall sell or assign, con-
sign, transfer, or dispose of to persons 9TH
er than those who have paid special tax
as leaf dealers or manufacturers OF leaf to-
bacco, snuff or cigars, or to persons pur-
chasing leaf tobacco for export. And it
shall be the duty of every farmer or plan
ter producing and selling leaf tobacco, on
demand of any internal revenue officer,
or other authorized agent of the Treasury
Department., 10 furnish said officer or
agent true and correct statement, verified
by oath or affirmation, of all his sales OF
leaf tobacco, the number of hogsheads,
cases, or pounds, with the name and resi-
dence, in each instance, of the person to
whom said, and the place to which it is
shipped. And any farmer or planter who
shall willfully refuse to furnish such in
formation, or who shall knowingly make
false statements as to any of the facts
aforesaid, shall be liable to penalty not
exceeding five hundred dollars.
Dealers in leaf tobacco shall hereafter
sell only to other dealers who have paid a
special tax as such, and to manufacturers
of tobacco, snuff or cigars, and to such
persons as are known to be be purchasers
of leaf tobacco for export.
Betail dealers in leaf tobacco shall each pay
five hundred dollars, and if their annual sales
exceed one thousand dollars, shall each pay, in
addition thereto, fifty cents for every dollar IN
excess of one thousand dollars of their sales
Every person shall be regarded as retail deal
er in leaf tobacco whose business IL is to sell
leaf tobacco in quantities less than an original
hogshead, case, or bale; or who shall sell di-
rectly to consumers, or to persons other than
dealers in leaf tobacco, who have paid spe-
cial tax as such; or to manufacturers Of tobac-
CO. snuff, or cigars who have paid special tax;
or to persons who purchase in original pack
ages for export Retail dealers in leaf tobacco
shall also Keep book, and enter therein daily
their purchases and sales, in form and man
ner to be prescribed by the commissioner of In
ternal Revenue, which book shall be open at all
times for the inspection of any revenue officer.
Dealers in tobacco shall each pay five dol
lars. Every person whose business it is to sell,
or offer for SALE manufactured tobacco, snuff,
or cigars. shall be regarded as dealer in tobac-
CO. and the payment of special tax as whole
sale or retail liquor dealer, or the payment of
any other speciai tax, shall not relieve any per-
son who sells manufactured tobacco and cigars
from the payment of this tax: Provided, That
no manufacturer of tobacco. snuff, or cigars