New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-03-27
THE NEW TAX ON TOBACCO.

REPLY TO THE PROTESTS OF TIE ST. louis MANU-
FAoTURERs-THE COMMISSIONER OF INTERNAL
REVENUE REITERATEs rs OPINION AS TO THE
DATE OF APPLICATION OF THE LAW-IGNoRANCE
As TO TIE TENDENCY OF TIP TAX DURING THE
LAST HOURS or CONGRESS NO FAULT OF THE
COMM sIoNER.
WASHINGTON, March 26-The Commissioner OF In
.erna Revenue has made the following reply to the
protest of the St Louis tobacco manufacturers:
II have received your letter of the 18th inst no
tifying me of the action taken by the tobacco
manufacturers of st. Louis, at meeting called for
the purpose of getting preston OF the trade as
TO the Justice and equity Of the Government officials
In recurring report to be made of all tobacco
stamped on the 81 day of March, in order that an
additional tax of four cents per pound may be as
sessed ard collected such tobacco under the act
approved March Cd inst, and in accordance with the
circular letter of instruction No 6 issued from this
Office TO Collectors March 9, 1870; also,
protesting against the proposed assess
ment and asking for reconstruction OF
enc ruling of this Office winch such assessments
are based. Without quoting or even stating at
length the several adduced in your letter IN
favor of a reconsideration of this action IN the
PREMISES have TO observe that these reasons have
all been properly presented here. have been care
fully considered and so far as they bear upon the
main point of lssue viz At what precise time dld
the late act of Congress- entitled AN act to further
protect the Sinking Fund and provide for the exl-
repcies of the Government" take efectI The de-
cisiou of this office and reasons therefor are fully
set forth in letter addressed TO the Hon. D. J. Bag
lev of Detroit Mich, under date of March 16 copy
of which inclose an answer to the objection
made in your letter that the ruling OF tins office
makes the operation Of the law retroactive by some
* ar 10 hours. That your manufacturers were not
coDnizant that the 2+cent tax bill had become aaw
until after business hours Oh the Sd inst is undonbt
edlv true The facts were not known 10 tins oi1ce
prior TO that time. 1t was known here, and 1t was
in all probability known in ST. Louis during all the
business hours of the Sd inst that the said tax-b
had passed both Houses of Congress and only
awaited the signature of the President TO become a
law It was known also that the 30 day OF March
was the last day OF the session and the last day OF
the XLIIId Congress, and that sand bill must be
signed on that day IN order to become law. Ii was
known also. or might have been known, what goods
would have been affected by the act II approved,
because the bill had been published and the time
when it should take effect distinctly stated viz
upon its passage and the question as TO what should
be made the subject OF the additional tax was thor
oughly discussed and debated motions for
amendments III both Houses of Congress. So muen
was known by the country at large about
this bill: and to the extent above-nameds the
new tax-bin had been promulgated, not
officially for il was not the duty of the Government
officials to promulgate these facts. But they were
promulgated through the telegraph and public
press the usual medium for transmitting inteli-
Qence of the doings of Congress, and promulgated IN
such amanner and 20 such an extent that the eau
tious and prudent man need not have been misled
to his injury. 1t is true that no instruction had
been given to Collectors not to sell stamps On the
3D. of March, for it was not deemed necessary
Neither was it thought TO be within the scope OF the
Commissioners authority 10 suspend the sale and
delivery Of stamps prior TO an actual change III he
law. The Collectors had not been instructed 70
notify the manufacturers that they wonld De
held liable TO the additional tax OF four cents per
pound on tobacco provided the pending bill became
q law for the that ii would have been highly
improper TO attempt 70 give construction to law
before it bad received the signature of the President
hsssls Il wss xsslls KNOWN whethsrit would become