The herald and mail. [volume] (Columbia, Tenn.) 1873-188?, 1875-03-05
THE NEW TAX BILL.
Full Text as it Passed the Senate--"hIs-
ky Taxed at 80 Cents per GallOn--NO
Additional Tax on Whisky in Bond.


ky Taxed at 80 Cents per GalIOn--NO
Additional Tax on Whisky in Bond.
The following is the text of the tax bill as
passed
SECTION i. That from and after the date of
the passage of this act, there shall be levied
an collected on all distilled spirits thereafter
produced in the United States, tax OF ninety
cents on each proof gallon, or wine gallon
when below proof, to be paid by the distiller,
owner or person having possession thereof.
before removal from the distillery or bonded
warehouse and so much of section 1851 of the
revised statutes of the United States as is in
consistent herewith is hereby repealed.
| SEC 2 That section 1868 OF the revised
statutes be and the same is hereby amended
| by striking out the words, twenty cents
| pound" and inserting i'll lieu thereof the
| words, "twenty-four cents pound; pro-
| vided that section 1894 of the revised statutes
| be and the same is hereby amended by strik-
| ing out the word t five" wherever it occurs
| therein and inserting in lieu thereof the word
| six" aud by striking ont the word . sixty
| and inserting ''seventy 9 five" increasing the
| duty on cigars from SIS to $6 thousand, and
| on cigarettes from 3. so to 81 rs, provided
| that the increase of tax herein provided
for shall not apply to tobacco, cigars or cigar
cites on which the tax under the existing law
shall have been paid when this act takes eff
| feet. "
SEC. 8. That on all molasses concentrated
molasses, tank bottoms, syrup OF sugar, cane
| Juice, melaQa, and on sugar according TO uuIy
of standard color, imported from foreign coun-
tries there shall be levied, collected and paid,
| in addition to the duties now lmDosed in
schedule G, section 2504, of the revised stat
utes an amount equal to 25 per cent. of said
duties as levied upon the several articles and
grades herein designated Provided, that con-
centrsted melada, or concrete, shall hereafter
be classed as sugar, dutiable according to the
color of the duties standard, and melada shall
be known and defined article made IN
+l,aT Of hnItHd
down to sugar point and containing all sugar
and moasses resulting from the boiling pro-
cess, without any process of puig ging or clarlti-
cation, and any and all productions of sugar
cane imported in bags, mats, baskets, or other
than light packages, shall be considered sugar
dutiable such and provided further, that
of the drawback on refined sugars exported,
allowed by section 3018 of the revised statutes
of the Uni ed States, only one per cent. OF the
amount so allowed shall be retained by the
United States.
SEC t. That so much of section 2503 of The
revised statutes as provides that only ninety
per cent. of several duties and rates of duty
imposed on certain articles therein enumerated
by section 2504, shall be levied, collected and
paid, be aud the same is hereby repealed, and
the several duties and rates of duty prescribed
in said section 250', shall be and remain as by
that section levied, without abatement of ten
per cent. as provided in section 2503.
SEC s. That the increase of duties provided
by this act shall not apply to any goods, wares
or merchandise, actually on shipboard. and
bound to the United States, on or before the
10th day of February, 1875, nor on any such
goods, wares or merchandise on deposit in
warehouses or public stores at the date OF the
passage of this act.
Section six provides that nothing in the act
of Feb. Is. 1875 the little tariff act'-shan
be construed to impose any duty on boiling
cloths heretofore admitted free of duty, or to
require stamps on entries of receipts in pass
books of savings banks.