The Daily state journal. [volume] (Alexandria, Va.) 1868-1874, 1874-03-03
Greaina state. ao,lrt,xl.
THE GENERAL.
TUESDAY,, March 8.

Seadte.-The Senate met at II O'clock
President in the chair. HFN
The President laid before the Senate
communication from the Governor, trans
hitting q communication from the Iegis
ture Of Maryland in reference to the Poto
mac fisheries, and the Maryland and Vir
ginia boundary line. Tabled and ordered
to be printed. "'Ht4
Several u~nimportant bills were reported
from committees.
BY MIR. Critcher-Bill to incorporate thu
Virginia and Maryland Steam Ferry com
pany. 4
By Mr.. Ragland-Bill to allow The
voters of Halifax county to vote On the
question of the purchase of a toll bridge.
Senate joint resolution in reference to
the issuance Of the new Code {1873) to
clerks of courts. in two volumes, &c., was
rejected. {. I" q aFSd
Senate bill to provide for the general
registration Of voters of the city of Pc
tersburg was taken up and passed $3.50
Senate bill in relation to liquor licenses
and to prevent the evil of intemperance,
which was the order of the day, was taken
up and discussed until Adjournment. a9sib
Hoase.-This body met at II O'Clock.
ADDCuhCi lldiiESI III tllC tIi1lts iIhJNl Wy
the Rev. C. III. Reid. ~ 9 Ae2fa'a
A number of Senate bills were reported
and referred, and a large number of bills
were reported from committees and placed
on the calendar. fhi
Special order of the day, being the
court bill, was taken up and discussed
until adjournment by Messrs. Riddlebar-
ger and Williams. iai 1's
.|Na -Ntf# mlHLH rTH .L-LH#H va .." IE#a# u.f
TOBACCO TAX DECIsIoN.-The com
missioner Of internal revenue, in reply to
an inquiry from a collector in reference to
the liability Of persons who sell leaf to-
bacco TO pay a special tax as dealers,
says:
"Ihis office has not deemed'it advisa-
bic or proper to construe the law so
strictly as to provide a special tax for
every sale of leaf tobacco. There are
frequent sales Of leaf tobacco, as of other
things, which are casual or incidental
such as sales by order of a court, a sheriff,
constable, administrator, or creditor
who had come into possession of leaf to-
bacco to secure a debt. Such sales do not
constitute a business, and are not deemed
OF such a character as y to impose
q liability for a special tax. AS
have said, the object to be
gained by the amendatory act of 1872 was
two-fold, and the law is to be so construed
and its provisions so carried into practical
operation as to secure as much as possible
the results intended. 1t is not designed to
throw any obstacle in the way Of farmers
selling their products Of legitimate trade.
They are to sell 10 consumers ; and if they
do, they are to be regarded and treated as
any other leafdealer, and pay the same
tax. But, where a farmer sells his entire
crop, whether at his barn or in a loose
state. or ships to a dealer to be sold, or
sells dreetlyqto a dealer or his. agent at his
place of production, 10 liability tor special
tax is incurred. Ai.iia
"Bear in mind, then, the fact that no
restrictions are to be placed on the farmer
in disposing Of his crop of leaf tobacco
further than prohibiting his sale of the
same for consumption in the raw or un-
manufactured state, or the sale knowingly
to a person who intends f~raudulently to
manufacture into smoking or chewing to-
bacco OF cigars"