Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1879-04-04
The Internal Revenue Laws.

As there has been great deal Of inquiry in
regard osihH xxct nature Of the changes
made 10 the reye1ue laws by the legislation of
last session, The following synopsis OF all the
changes of Importance has been carefully
prepared, aud has received the endor seDent of
the Collector of Internal Revenue for this
district
The rate Of taxation upon manufactured
tobacco Smoking and chewing) and upon
snuff on aud after the first day OF May next
is reduced 10 sixteen cents per pound. The
present rate is twenty-four cents on tobacco
aud thrty-two cents on snuff, so that the re-
duction Of tax is one-,hird on tobacco and
one-half on snuff.
The tax on cigars and cigarettes is I'M
changed, remaining as at present, six dollars
Der thousand on cigars and one dollar aud
seventy-hve cents per thousand GU cigarettes
weighing not p,ore than three pounds per
thousand.
A slight change is made as to the packing
of tobacco, allowing three once packages of
fiae cut chewing aud smoking tobacco and
ha,f.ounce and three ounce packages of snuff,
and provision is made for the more prompt
pay ment of drawback on tobacco and cigars
exported.
Cigars manufacturers are not restricted as
before to the employment only of cigar makers
who haze been registered as such, and collec-
tors are not required 10 keep such registry.
As to manner Of packing cigars the changes
are that besides the quantities heretofore al
lowed to be packed, boxes containing tpo
hundred cigars are permitted, aud the name
of the manufacturer or proprietor is not 10
appear thereon, either in the brand or the
caution notice. The caution notice is other
wise somewhat altered 10 form.
Cigarettes are 10 be put up in packages con-
tanning ten, twenty, fifty, or one hundred
cigarettes each, aud each such package is to
be separately stamped Imported cigarettes
are to be packed aud stamped in the same
mauncr, in addition TO the import stamp.
Cigars packed for export and exported I'M
der the regulations are not required TO have
| the brand or caution notice which are required
upon cigars intended for the home market.
Dealers iH leaf tobacco, besides the book
heretofore required TO be kept for inspection oil
revenue officers showing their receipts and de-
lliyeries of tobacco, are to keep duplicate
thereof. which Is to be delivered 10 the collec-
tor for the use of the government at the end
of the year or upon discoulinuing business.
Every reciiRer, ,on commencing business
aud on the tirst day of May every year. is re.
.quired 10 give bond, approved by the collec.
| tor, for the faithful compliance with law and
payment Of all taxes aud penalties, the amount
Of said bond, 10 the case of reciiiers who rec.
ti,y by redistilliug or Tracking, TO he not les:
than "double the amount of taxes imposed by
law on the spirits that be reclihed by such
recliher during period Of ten days" and in
the case of other reciihers, fol- amounts TO bt
prescribed by the Commissioner, not less thar
| $500 nor more than $50, 900.
Distilled spirits, wines and malt liquors i'm
ported in pipes, hogsheads, tierces, barrels,
casks or other similar packages, are 10 be In.
specled and a stamp affixed thereto, indicating
date and particulars of such ins peclion +; and
whenever any package OF imported distilled
spirits Of not less than five giue gallons is I'll /
ed on the premises Of wholesale liquor deal
er, II Ia to Le stamped with the stamp FOL
imported spirits.
Every person heretofore required 70 keep a
liquor book Showing receipts aud deliveries
for the inspection Of revenue officers, IL nov
required TO make a monthly abstract there
from, 10 be delivered 10 the collector unde
oath.
The Commissioner OF Internal Revenue !
authorized 10 exempt dh,lieries OF dali!
capacity not exceeding thirty gallsns frou
some Of the provisions Of existing laws 10 TO
gard 10 grain distillefics.
ia case OF the seigure OF still, donbler o
other disiilling apparatus OF lees than .
gallons daily capacity, and Of less than $50
value. the sri1iug ofiicer, with certain re STRIFE
lions, 10 su,horizef 10 destroy the same "
be imprsc,loable 10 remove Il 10 a place Q
safety, and marshal or deputy marshal
authorized 20 arrest any person found 10 th
act Of operating az Illicit distlllery aud
take him before Judicial oniccF 70 be deal
rlih according 70 Law.