The Milan exchange. (Milan, Gibson County, Tenn.) 1874-1978, 1875-02-25
THE NEW TARIFF LAW.
I...r...,ns e s.n.sr., Tobacco Man.

Interesting 90 Bankers, Tobacco Manu-
facturers, Liquor Dealers, and Others
We give herewith the most important |
sections of the new Customs and Revenue |
act known as the Little Tariff bill, which |
has been signed by the President and is
now in force:
Sec. 2. That on and after the date of TIE pas |
sage OF this act in lieu of tho duties imposed by
law on the articles in this section enumerated,
there shall be levied, collected, and paid on the /
goods, wares, and merchandise OF this section 4
enumerated and provided for, imported from for |
dnties that is to say: On all still wines imported
in casks, 20 cents per gallon; on all still wines
imported in bottles, : 1 60 per case Of one dozen
bottles containing each not more than one quart
containing each not more than enc pint, and any I
excess beyond these quantities found in suchbot- |
ties shall be subject TO duty Of five cents per
pint or a fractional part thereof but no separate
or additional duty shall be collected on the bot
ties; provided, that any wines imported contain,
ing more than twenty -four per centum of alcohol
shall be forfeited to the United States provided,
also that there shall be an allowance of five per
centum and no more on all eheryescing wines, |
liquors, cordials, and distilled spirits in bottles,
20 be deducted from the invoice quantity IN lieu
Sec. 8. That all imported wines Of the eharac-
ter provided for in the preceding section, which
may remain in public store or bonded warehouse
on the day this act shall take effect, shall be sub.
ject TO no other duty upon the Withdrawal thereof
provided, that any such wines remaining on ship
board within the limits of any port OF entry in the
United StateS on the day aforesaid, duties I'M
paid shall for the purpose of this section be con
sidered as constructivey in public store or bond
ed warehouse.
CHEMICALS AND GROCERIES.
Sec. 4. That on and after the date of the pas
sage Of this act in lieu of the duties imposed by
law on the articles in this section enumerated,
there shall be levied, collected and paid on the
goods wares and merchandise in this section emu
] MOI tod nd idadf or m foreign
countries, the following duties and rates OF du-
ties: that is TO say-on hops, eight cents per
pound; on cromate and blcromate OF potassa, four
| cents per pound; on macaroni and Vernlcelh,
and on all similar preparations, two cents per
pound on nitro benzole or oil of mirbane, 10
cents per pound ON tin in plates or sheets and on
I terne and taggers tin, lilo cents per pound; ON
/ anchovies and sardines, packed IN OIL or other'
| wise in tin boxes, Is cents per whole box meas
uring not more than five inches long, four inches
wide and three and half inches deep; ~ cents
/ for each half box measuring not more than hve
! inches long, four inches wide and one and five
4 box measuring not more than 50 inches long, So
/ inches wide and Ia inches deep; when imported
/ in any other form, 90 cents per ad vaorem; pro
yided that cans or packages made of tin or other
material, containing fish of any kind, admitted
] free Of duty, under any existing law or treaty,
not exceeding one quart IN contents shall be sub
ject TO duty of IL cents on each can or package;
| and when exceeding one quart shall be subject TO
an additional duty of IL cents for each addlnonal
quart or fractional part thereof.
| ADDITIONS TO THE FREE LIST.
| Sec g. That, from and after the date of the
passage of this act the importation of the articles
enumerated and described in this section shall be
exempt from duty, that is to say: AlDarne,
/ quicksilver, ship planking, and handle bolts,
spars and stills used in the manufacture of earth
en-, stone or crockery- ware and seed OF the sugar
| beet.
Sec. 9. That barrels and grain bags, the manu-
1 facture of the United States, when exported and
/ filed with American products, or exported empty
and returned filed with foreign products, may be
1 TT,,s@, InrfN n1rNsln
such rules and regulations as shall be prescribed
| by the Secretary of the Treasury; and the proy-
/ sions of this section shall apply to and include
shocks when returned as barrels, or loose, as
GUNPowDER AND BULLETS.
! Sec. 10. That where bullets and gunpowder
manufactured in the United States and put in en-
velopes or shells in the form of cartridges, such
envelope or shell being made wholly or in part OF
domestic materials, are exported there shall be
! allowed on the bullets or gunpowder, or on the
| materials on which duties have been paid,
| drawback equal in amount to the duties which
! have been paid on such materials and no more,
| TO be ascertained under such regulations as shall
| be prescribed by the Secretary of the Treasury;
provided that ten per centum of the amount OF all
drawbacks SO allowed shall be retained by the
collectors for the use Of the United states, pay
/ ing such drawbacks respectively
INTERNAL REVENUE STAMPS.
Sec. IA. That the existing provisions OF law
! for the redemption of or allowance for internal
| revenue documental stamps, the use of which
has been rendered unnecessary by the repeal OF
| the taxes, for the payment of which such stamps
were provided shall apply only to such said
| stamps as shall be presented to the Commissioner
| of Internal Revenue, for allowance or redemp-
ton before the first day of October, 1873, and no
allowance, redemption, or refundlng on account
of such of the aforesaid stamps as shall not be SO
| presented to the said Commissioner prior to the
date last mentioned, shall be therefor made.
CHECK STAMPS.
Sec. Is. That the words bank check, draft
or order for the payment Of any sum OF money
| whatsoever, drawn upon any bank, banker or
| trust company, at sight or on demand, two
cents, /" in schedule of the act of June 3d. 1864,
! be and the same is hereby stricken out, and the
! following paragraph inserted in lieu thereof:
| Bank check. draft, order, or voucher for the
payment of any sum whatsoever. drawn upon
| any bank, banker, or trust company, two cents.
THE SALE OF MALT LIQUORS.
/ Sec. l6. That any person who shall carry on
the business of rectifier wholesale liquor dealer,
retail dealer in malt liquors, or manufacturers OF
l stills, without having paid the special TAX, as
required by law, or who shall carry on the busl-
ness of dstiller without having given bond as re-
quired by law, or who shall engage IN or carry
on the business Of distiller with the intention to
deaud the United States of the tax on the spirits
distilled by him, or any part thereof, shall, for
| every such of1ense, be fined not less than 100,
nor more than So ,000 and be imprisoned not
| less than thirty days nor more than two years.
And all distilled spirits or wines, and all stills or
other apparatus fit or intended u be used for the
distillation or rectfcation of spirits or for the
compounding of liquors owned by such person,
wherever found, and all distilled spirits or wines
and personal property found in the dIstillery or
rectifying establishment, or in any building,
! room yard or inclosure connected herewith,
and used with, or constituting part of the pre-
misses and all the right, title and interest of such
person in the lot or track of land on which such
distillery is situated and all right, title and in
terest therein of every person who knowingly has
| suffered permitted the business of distiller
| to be there carried on, or has connived at the
same, and all personal property owned by, or in
possession of any person who has permitted or
suffered any building, yard or enclosure, or any
part thereof to be used fer purposes of ngress or
egress to or from such distillery, which shall be
found in any such building, yard or Enclosure,
and all the right, title and interest of every per-
son in any premises used for ingress or egress to
or from such distillery, who has knowingly suf-
ferred or permitted such premises to be used for
such ingress or egress, shall be forfeited to the
United States.
STAMPS FOR DISTILLED LIQUORS.
Sec. II. That if any person shall aflix, or cause
to be affixed, to or upon any cask or package con-
tanning or intended to contain distilled spirits,
any imitation, stamped or other engraved, print
ed, stamped or photographed label, device or
token, whether the same be designed as a trade
mark, caution, notice or otherwise, and which
shall be in the simlitude or likeness Of, or shall
have the resemblance or general appearance of q,
any Internal Revenue stamp required by law to
be affixed to or upon any cask orpackage contain
ing distilled spirits, he shall, Cor each offense be
liable to a penalty of $500, and, on conviction,
shall be fined not mere than s 900, and be i'm
prisoned not more than three years, and the cask
or package, with its contents, shall be forfeited
TO the United States.
LIQUOR DEALERS LICENSES.
Sec. Is. That retail dealers in liquor shall pay
SIS Every person who sells, or offers for sale,
foreign or domestic distilled spirits, wines rmalt
LIQUORS, otherwise than as hereinafter provided,
in less quantities than five wine gallons at the
same time shall be regarded as a retail dealer in
LIQUORS. Wholesale liquor-dealers shall each pay
iOO Every person who sells, or offers for sale.
foreign or domestic distilled spirits. wines or
malt liquors, otherwise than as hereinafter
provided, in quantities of not less than
i've wine gallons at the same time, shall
be regarded as wholesale liquor
dealer; but no distiler who has given the
required bond and who sells only distilled spirits
of his own production at the place of manufac-
ture, in the original packages to which the tax
stamps affixed, shall be required to pay the
special tax of a wholesale hquour dealer on ac-
count of such sales. Retail dealers in malt
liquors shall pay $40. Every person who sells,
or offers for sale, malt liquors in less quantities
than five gallons at one time, but who does not
deal in spirituous liquors, shall be regarded a
retail dealer in malt liquors. Wholesale dealers
in malt liquors shall pay $50. Every person who
SELLS offers for sale in quantities of not less
than five gallons at one time, but who does not
deal in spirituous liquors, shall be regarded
wholesale dealer in malt liquors, provided thatno