The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-03-10
WASHINGTON.
ras NEW INTERNAL REVENUE BILL
JUsT PASSED BY CONGRESS-.
changes Made in the Law-The Powers of
Internal Revenue Agents-yhe Tax
nm I,lntlar. .C0haCcR and Watches.

NtUu8rs HNDagCR anu WAtCnes.
wAsps NeroN. March s.-The internal revenue
hill passed.by Congress u few DAYS since con-
tans some important chanRes that oil should
be Informed On 50 as TO enable compliance
n misdeme eaafor Tor collector or deputy eolec.
for to Issue any stamps before payment In fnll
has been nm made aas PoT6 re ed w
other officers oil Internal revenue.
Special taxpayers hre required 70 make their
rsttrns en- or before the thirieth Of April
Clerks OF the United States courts arc Te-
guired at the close Of each Quarter 70 aepoEtm m II
MONEYS paid into court on aeeouht ~ etses .
arising under the internal revenue laWS' oa a,.n Vu
suits ON bonds Of collectors q lhporh" ioso-
Gertificatee of purchase real estate sold un-
der tntarnaI revenue laws bnd deeds 10 thS
aaira viii be transmitted To- the Commissioners
OF 1ntefnal Revenue. inelnding a csrIlhca.1s
AMI deeds now In the offices ot cosleetors' ihar-
she ~ casn il given ehargeof all real
eetate acquired Hnder revenue laws py luhz-
mont of forfeitur3 or by purchase or uther-
wise.
whenever required by the Secretary OF the
Treaerry with not less thnn fv9 sureties.
This now bond shall take the place Of ~ prior
ones after the Gate OF Its approval by inc 30
~ Anv ono who rectIiles. purlaes, refnes or man
ufaetgires less fhau 500 barrels year shalltpay
800. end no further collection OF special TAX as
retail dealer Ia malt liquors shall he made from
brewers for selling malt liquors OF their own
manufacture In the original stamped elRht-par-
N5 special tax shall be imposed upon vnt-
ners who cell wine Of their own growth, or
manufacturers who sell wine produced from
grapes grown by others. whore the same is
nude at the general Office 0f tho winner or
manufacturer, provided 70 vinther 81 fla9h fa ~
sale of such wine: nor shall any speelhl taS pe
imposed upon apothecaries for liquors used by
them. exclusively Ia the propagation or making
on Or before the tenth day, of each month
every reetiler Or ~ c,mg ngaeT ,ha e. 2st9d M
bis district of all operations carried on by him
during the preceding month.
Every person who engages In the bHSinesH Or
a rectiner for the purpose OF defraudlng the
United States. or abats any persons 50 engaged,
shall be fined not less than one nor more than
Avs thousand dollars. and Imprisonment not
less than six months nor more than two years
When by FIRE or other accident without any
fraud or negligence, any distilled spirits are
hereafter DESTROYED no tax shall be collected
thereon. and it shall be refundedtf paid before
such destruction. Every recitfler shall, when
commencing businesa and on the first day of
MAY of each year, execute u bond with at least
s9reGs neT Y, b rsSnreG
shall make out tho forms for them, In case OF
death. insolvency or removal oil any oil the
sha shall And persons engaged in Illicit distil
ling It shall be lawful for him to arrest such
persons, to take them before such authorities
In the county of arrest. or II none In that,
nearest the place Of arrest, 70 be dealt With ne
Ali distilled spirits. wines or malt liquors i'm
ported shalt be placed in public store and m II not OF
each package. anu when any package OF dis
titled spirits, of not less than five wine GALLONS.
is filled for shipment or sale the same shall be
stamped with special tax for imported spirits.
As In the case of domestic distilled spirits,
severe penalties Hro prescribed Tor violation
The tax Oh tobacco In all forms manufactured
or otherw se. which includes snuh. aud upon
nt haiti ~ fnr fph ZtytAnn
cents per pound. Every dealer In leaf tobacco
shall make daily entries in two books. one to
be furnished by the government, the number q
pounds OF leaf tobacco purchased or received
by him In any way. from whom received or
purchased. the number OF pounds SOIL or or
whom sold or shipped. One of these books
shall be kept at his place OF business opened at
all hours for the ine pection OF any Internal
revenue officer or agent. All snuff shall be put
up In packages containing one hall, one. TWO.
three four six eight and sixteen ounces, OF In
twenty pounds. All fine cut chewing tobacco
and alI other kinds of tobacco. not otherwise
provided for shall be pat In packages contain
Ing one, two, three flour, eight and sixteen
ounces except that fine cut tobacco may at the
option of the mHnufacturerbe put up IN wood,
en- packages ontaining ten twenty, forty and
The manner In which other kinds Of tobacco
not mentioned In the two preceding sente noes.
shall be put up. remains unchanged;
Every peddler OF tobacco shall OBTAIN GER
trict. after filing the required bond: and shall
on demand OF any officer of Internal revenue
produce such certificate, and his special tax
stamp. and a refusal TO do 50 may be deemed
evidence OF his not having paid his special TAX
or otherwise complied with the Law. In such a
case the officer may seize his horse or mule,
wagon and contents, or pack. bundle or basket.
III not sufficient cause to the contrary ls shown
By the pediler. after ten days published no
ttce the collector of the district shall declare
the effects so seized forfeited.
"A refusal 70 produce his certificate or o spe-
ctal tax stamp BY a peddler shall subject him to
than i've thousand dollars, and to imprison-
ment for not less than thirty daye. nor more
The existing condition that no cigar manu-
facturer snail not employ person that is not
duly registered cigar maker In the manufac-
ture OF cigars Is removed. Cigars shall be
packed in boxes not before used for that psr-
or 800 cigars czech. and In other forms or mum
bers crowded that retail dealers are not pre-
vented the sale of cigars when they have paid
their special tax, from boxes stamped and
packed as prescribed above: and further pro-
ryideds dlat cigarette manufacturers shall put
up cigarettes In packages or parcels contain
Ing TO- 90 so or I0S each aud shall secure Y afly
to each package a suitable STAMP, denotng tne
tax thereon.
eaeh box printed label. which besides the
number a. the manufactory. district and the
State shall contain these words:
HNotice-The man ufacturer of the cigars here
In contained has complied with all the require
ments # law Evsry sn person FER T. eGa ned act
stamps thereon again. nor 70 remove the con-
tents al this box without destroying said stamp.
under the penalties provided py iaw In such
cases.
Upon satisfactory evidence allowance may be
made for REDEEM ption oi STAMPS lssaea which
NAV ba epoiled, destroyed or rendered useless.
or which. through mistake. may have been i'm
properly or unnecessarily used or where the
rates OF duty represented thereby have been In
any manner wrongfully collected.
Iueifsr or friction matches, cigar lights 2nd
syax tapers etc, may be used Tor manufaeLate
for export TO foreign }uniIy without psI-
Elent OF tax OK afffxing stamps thereto upqor
spch regulations as the Commissioner ot an
ta-nal Revenue may prescribe. The tax Oh
matches Is not ehqnged.
ANY manufacturer of perfumery. medicines
preparations for export manufacturing !ae .
same in a duly constituted manufacturing :
waraaonse can withdraw in original packages
from any distiiling warehouse, so muca aicohoa
as he may require for said purpose. ~ ~Wltnou'
The Germ gallon whenever used n tile e. n a.
ternal revenue law. shall be held ana uaNen W
mean a wine gallon z91 cub g Inches. -e..-
The tax on iusolvent banks shall hereafter
remitted from the date of insolvency.