The New York herald., 1879-03-13
GENERAL WASHINGTON DISPATCHES.

WASHINGTON, March 12 1879.
rHE INTERNAL REVENUE LAws-cHaNGEs MADE
WITH REFERENCE TO TOBACCO.
The following the essential changes with refer
sncc to tobacco made by the act approved 10y the
President. entitled can act 10 amend the laws
relating to internal revenue" -
That the Revised Statutes bc amended as follows,
namely
That and after the first day of May, 1875? there
shall be levied and collected upon all snuff manufac-
tured OF tobacco or any substitute for tobacco,
ground. dry. damp, picked scented otherwise, OF
all descriptions when prepared for use and upon all
chewing and smoking tobacco. line cut, cayendish,
plug twist, cut or granulaed, OF every descrip-
Iion: tobacco twisted by hand reduced into
condition to be consumed, or in any manner other
than the ordinary madc of drying and curing. pre-
pared for sale consumption, II prepared
without the use of any machine or instrument and
without being pressed or swcttcnc1. aud all fine
rut shorts and rel use scraps clippings cuttings aud
tweepings OF tobacco, tax OF III cents per pound.
md the sum of $4,000. or so much thereof may
he necessary, be. and the same hereby is appropri-
ated out OF any money in the Treasury not othtr-
wise appropriated. for alteration OF dies and stamps
and such other expenses are incident in preparing
for the collection OF taxes tobacco and snun at
the reduced rates provided In this act.
That the sixth subdivision OF section 3.2A be
amended to read IA foows:--
s'rthDealcrs in leaf tobacco. except retail dealers
in leaf tobacco. hereinafter Defined shall pay s25
Every person shall bc regarded dealer in leaf to-
bacco whose business IL is, for himself or on COM
mission to sell or offer for sale or conspn for sale
commission. Leaf tobacco and payment of a spe-
cial tax. dealer in tobacco manufacturer of to-
bacco. manufacturer of cigars any other special
tax shall not exempt any person dealing in leaf
tobacco from payment OF tho special tax
therefor hereby required. But no farmer
or planter, nor the executor adminis-
traitor of such farmer or planter, nor the
guardian of any minor shall be required to pay
special tax as dealer in Loaf tobacco for selling
tobacco produced by said farmer planter or by
said executor administrator guardian, or received
by either OF thcin as rents from tenants who have
produced the the land of said farmer planter
minor; provided that nothing in this section
shall be construed to exempt from a special TAX any
farmer or planter who b. pcdling or otherwise
sells leaf tobacco at retail directly 10 consumers or
who sells assigns, consgns transfers or disposus
OF, to persons other than those who have paid a
special tax leaf dealers manufacturers of to-
bacco. snuf or cgarvor to persons purchasing loaf
tobacco tor export
No sheriff nor other officer acting under order or
process OF any court magistrate, nor trustee or
other hduciary legally acting under the powers
vested In him. shall be liable to said special tax as
dealer retail dealer in selling tobacco under such
authority; and purchaser at any sale by such
sheriff, officer, trustee or hduciary shall be held
liable to any other tax restriction to q sale Of
tobacco so purchased. than he would have been mad
such purcnascr been tho producer thereof on
t~An onlR 70 osA<r dealers who have paid