, 1879-03-18
SPIRITS AND TOBACCO.
Nn1n I'rnvlsiuns OF tho So,y fntcrnA1-Rt
rlt1tr Anti

tie Prgstsicnt, entitled IAN net tp amend thG
laws relating to Internal rcvcnuc." unlcr
tlIe llta of distilled spriss, atncnds Sec. 2}G
Of the RcrIacl Statute. to read follows:
"Nothl,ig IN this chapter shall DO construed
To l1ppnhe II special tax upun ylhtners who hcIl
wine ot their own growth or manufacturers wl1o
sell Wins produced fro',i srapes grown by others
ut tho place where the SINE ia maui Or At tho
general busiHusR ntl1cr Df such ysbtIlcr Of Inanl-
facturcr, provided that ITO yiNthcs Or lnanti-
fasiusss shall hasu more than ono o'1icc for the
Bule pf stl"l wlnu t!tat shall bv exempt FROM
SPECIAL tax under tls act: nor ssiall any special
tax be Imposed uptn uposhec.lrius IFS ~ wines or
spt1tnuus lltluurs wH.ril they nse exclusively Ia
thu preparations TT making up of medicines"
Sec. 3,317 IL unrnlctl us ful.oss: .
"That Oh or hcsore the 10th day Ut each
month every uersot engaged II, rcctitying Or
compromising distilled spirits shall nuke III
such lurtn as .lAs te prescribed by the Con,-
missioner nf Internal l'cvrn1aca return 10 Tin.
Of Hplr!ts received for rcctl!ientton a'l Iron,
whoi'i received, tl' slIMnit, dumped for rcetttt
cat!o,. the quantity rectltlcd tilc quantity re-
morea after Teetitca.ton during iiIu preceding
month, nH'' glyl1,. tucll "tI'cr Information US
may hc reqa!resa by the Commissioner Ut IT.
tGrtwl lterennr, fltc! return to be made IN slu-
p!cAte nllt! Fwurfi TO by the rCetfer4 atHt the
CullgttOr slMl forward hnc of s,lcIl returns u
Inc Co'l.l,''sstoner OF Internal isevcnuc., Every
pEraou win ccn4cs Il, sr eurrtcH tni the blaness
u rcetliIcr with intent 10 tie1ral the Inisell
Stntes Ut il,G tax ~. the spirits revticd
BY HIN or amy part titrcof. ur with Ineut to
aid ubct, Or assist ut.y person or persp,s #, de-
ir,ulug tie InileI States ot Tie tax on nuy
distilled sn!rils, ur who shall puictass ur rc-
ceiyu or rectfy any ssistillv,l sssiss whes, harc
hrcn removed from tllsillcry IL Il place other
tliau the Gistiicty warehouse provided bg law,
knowing Or i,uyilty tcnxunabI.. r.,,,1,tIs 10 b..
l!cse iat the tax oll Rad spirits rp1trcll by
law lns not been ual. stlaIi, for every snrli Of
fcnsc. be ilncd not less than s1.0uU unr moro
months nor more tl.an two yrars.h
vnriora ot,,cr verbal ami ,,n,n,tc cr,,, M, o,d
~ ,,,T,, r. tI,o In,r +",,,r.1i,'.s II.
',',. Wy ,. '.'sa ~ .ae ~" ',sll'eu
snlF1ts. Inc following arc theeesett'al cilafses
hInlc With reference 60 tobacco. That tllt Re-
y,sc,l Statutes be amended as follows. namely:
nT1,ot nm nr,l nftrr tJn. 1ut ,l1v NJ unr 1a;t,
there al,uil hn lcy a,l t5crtc't 3 ,,non III snui;
,nn1,ar1ra s,, ,o,nor,, ~ n,r a.,hst, ,t' a t
,nnm1.' rrt,,,nI .,rv damn ,;ci.irI .cn,t.I ~
~ 1i1rwE ~ III tsor, fars v,,n,, ,'s"saJ
fr t,s~ "i nnn MI l,r"tt,1, a,,,i s,npiin.- 10.
ba,,n ,nrc,,i nn "aye,t.l ,lt,.r iii r tvst ,., ~
,,ron,,."l ~ rrcrv ,lnscr,ii,n - ~, f,hnn'a ~
wie ..,1 IL, hana ~ r .1 *, III ~ ~
s"ns,,mn ~ i, nv ,,hnr th' ~, =" Nv w
tlInnrv MOLE Of dryin. aid r,,ru,,, nrrnnrclI fr
% saIc Or % Consumption, eycn M II prcpasrd si Without
w;t,n"t i,nt,us snJ ~ .,smt"ns, ,H - Iii III
t.',. ;nrt, n, rr,,S ~ sa' lii t y. ~
,nttin..s "u1 swnnn,.s ~ ascc"' tar 1.t n
tcnts ,nr ntt,,,t, NH i;n nm, nf 81 rfvt NJ 81
MUCH thereof az may he necessary, be md The
same hereby Is appropriated out Of nily nlouyy
IN Tie Treasury not olllerwise appropriated for
the nlsrratiuu Of dies Ilrl Etnn,ps, nn Bltch
other expenses as aru Incident III preparing ior
thu collection Of the taxes On tohacco a,,l snulr
Ut flu re1ucel rates provided III this art
"Tlmt tho six:h su:,diyisiou Ut Sec. 3a4l
be amended n rentl ns follnws
st.tl,-Dcalcra III lcnf tobacco, except re-
tall dealers In leaf TOBACCO as hereinafter lu.
ilne,l, shall pay s25 Every pcrson ahull uc RI
varJrtl as dGuler IN leaf tobavr., whose h,tsi.
ICES Il is for himself or on ronI1nlsston to srll
or offer for sale Ur ro,sIgn 1ur salo on commits
gpn cnt u1,acyo, ,.llu ,,nyucut Of q spccjul ink
as dealer in tobaceo, .nnnuf1r,urcr Of tobacco.
manufacturer Of yIyars, or any other sncciai
tax, shal1 not gxetu,i any pcrs,iI, dealing in Iguf
| toharru frnm ilr payn,eiit of special tax there.
1or hereby reo,ll,cL. but no farmer or planter
| Or tc executor or administrator OF sticIl
| mater nor thr guardian Of uny minor, snull Gc
rrn,,ltei tn nav Smcin tnx ~ a ti,aier IN leaf
| tobIcro fur sGllju! tobacco I,roIucrI by snitl
fur,rr or plautcr or by said executor, udii,ins-
irator. tr rnrtj,un or rcrryc,l b: rfthr 0t Them
" rcuts from ty,a',s whp layo produced tlo
minnr. provided ,l,at uutilln. IN tfis svrttot,
sunll Ina construed to uxen,p: froI, n
GN"'s H~ - '"S'' ~