Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1879-03-13
The New Tobacco Bill
AS SENT TO THE PRESIDENT.

utes be amended as follows, namely
That on and after the first dav o
May, 1879, there shall be levice
and collected upon all snuff manu-
factured OF tobacco, or any substi
tute for tobacco, ground, dry, damp
picked, scented, or otherwise, .
all descriptions, when prepared fol-
use, a tax of sixteen cents !; ane
upon all chewing and smoking to
bacco, f1ne-cut, cavendish, plug Oh
twist, cut or granulated, Of every
description on tobacco twisted by
hand or reduced into condition t.
be consumed. or in any manner
other than the ordinary mode o.
drying and curing, prepared fol
sale or consumption, even if pre-
pared without the nse of any ma
chine or instrument and without
being pressed or sweetened, and all
tine-cut shorts and refuse scraps
clippings, cuttings, and sweepings
OF tobacco, tax of sixteen cents
per pound. And all laws ant. parts
of laws inconsistent with this sec
ton shall be, and are hereby, re-
peaied on and after the date here
in aforesaid.
And the sum of fifteen-thou-
sand dollars, or so much thereof as
may be necessary, be, and the same
hereby is, appropriated, OUT of any
money in the Treasury not other
wise appropriated, for the alteration
OF dies and stamps, and such other
expenses as are incident in prcpar-
ing for the collection of the taxes
on tobacco and snuff at the reduced
rates provided in this act.
Dealers in leaf tobacco, except
retail dealers in leaf tobacco, as
hereinafter defined, shall pay $25.
Every person shall be regarded as a
dealer in leaf tobacco whose busi-
ness it is, himself or on commission,
to sell, or offer for sale, or consign
for sale on commission, leaf tobac-
co I; and payment of a special fax
as dealer in tobacco, manufacturer
of tobacco, mar ufacturer of cigars,
or any other special tax, shall not
exempt any person dealing in leaf
tobacco from the payment of the
special tax therefor hereby required.
But no farmer OF planter, nor the
or administrator of such
farmer or planter, nor the guardian
of any minor, shall be required to
pay special tax as a dealer i'm leaf
tobacco, for selling tobacco produce
ed by said farmer or planter, or by
said executor, administrator, or
guardian, or received by either of
them as rents from tenants who
have prduced the same OR the land
Of said farmer, planter, or minor
Provided, That nothing il, this
section shall be construed to exempt
from special tax any farmer or
planter who, by peddling or othcr-
wise, sells leaf tobacco at retail di-
rectly to consumers, or who sells or
assigns, consigns, transfers, or dis
poses of, to persons other than those
who have paid special tax as leaf
dealers or manufacturers of tobac-
70, snuff, or cigars, or to persons
purchasing leaf tobacco for export.
No sheriff or other officer acting
under order or process of any court
Or magistrate, nor trustee, or other
fiduciary, legally acted under the
powers vested i'll him, shall be liable
to sai'! special tax as a dealer or
retail dealer in selling tobacco un-
der such authority. And no purchas.
er at any sale by such sheriff, Of
ficer, trustee, or tiduciary shall be
held liable to any other tax or re-
as to sale of tobacco so
purchased than he would have been
had such purchaser been the pro-
dnccr thereof on his own land.
Dealers in leaf tobacco shall sell
only to other dealers who have
paid special tax as such, and to
of tobacco, snuff, or
cigars, and to such persons as arc
known to be purchasers of Leaf to-
bacco for export Provided, IT
shall be lawful for any licensed
manufactures OF cigars to purchase
leaf tobacco of any licensed dealer
Or other licensed manufacturers IN
quantities less than the original
package, for use in his own manu-
factory exclusively.
Every person, before commenc-
ing, or, if he has already commence
ed, before continuing, the manu-
tacture of tobacco or snuff, shall
furnish, without previous demand
therefor, to the collector Of tile
district where the manufacture IS to
be carried on, statement in du-
plicate, subscribed nnder oath, set
ting forth the place, and if IN q city,
the street and tho number Of the
street, where the manufacture is to
be carried on /; the number of cnt-