Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1882-03-18
OF INTEREST no TOBACCO MEN.

~ =
other matters pertaining to the sub
ject, explains itself. 1t may be of
interest to our farmers and tobacco
dealers.
WASHINGTON, d. O., March 8, 1882.
Hon. John F. House, House of Representa-
tives, Washington, d. c.:
SIR:-I am in receipt OF your
letter of the 18th ult., enclosing
letter from Frank Phillips, Esquire.
of GAINESVILLE, Tennessee, and re-
questing that furnish you with
answers to the several interoga-
tories therein propounded, that you
may send the same to the writer for
his information and the informa-
ton of the community in which he
resides.
Mr.. Phillips, in his letter, propo-
ses the following enquiries:
First. Has farmer a right to
stem, and twist and sell tobacco of
his own production without pay
ing tax?
Second. Has farmer a right to
give away any such tobacco with
out violation of law?
Third. Does a person violate the
law in buying such tobacco?
Fourth. Does a person violate
the law by having in his possession
such tobacco which has been given
to him?
Fifth. Does any person, nos a
producer, violate any law in giving
away such tobacco?
To the first enquiry, | reply that
the law-see section 1868 of the Re-
vised Statutes, as amended by the
Act of March l, 1S79,-imposes a
tax of sixteen cents a pound upon
"tobacco twisted by hand or re-
duced into a condition tC be con-
sumed, or in any manner other
than the ordinary mode of drying
and curing, prepared for sale or
consumption, even if prepared with
out the Use Of ans machine or in
strument, arl without being press
ed or sWeetehed.
Tobacco stemmed, twisted, and
prepared for sale or CONSUMPTION in
the manner described by Mr. Phil
lips in his letter il, in the opinion
OF this office, liable to tax of six
teen cents pound under the pro-
visions of law above quoted when
sold or removed from the place of
manufacture for consumption or
use.
And further, the preparation of
leaf tobacco in the manner de-
scribed, for sale or consumption,
when pursued as business, renders
a person liable to pay special tax
and otherwise qualify as a tobacco
manufacturer, even though he be a
farmer and prepares only tobacco of
his own growing. See the legal
definition of tobacco manufactur-
er, as gwen in the ninth paragraph
of Section 3244, L. s. Revised
Statutes.
Second. y man has no right to
give away tobacco on which the
law imposes a tax, even as sam
pies, and cannot do so without vio-
lating the law. And ii farmer who
becomes a manufacturer Of tobacco
is subject to all the liabilities of
other manufacturers in this regard.
See Sections 1872, 1878 and 1874, U.
S. Revised Statutes.
Third. a person violates the law
by buying such twist or prepared
tobacco which has not been brand
ed and stamped according to law,
and is made liable to a penalty of
fifty dollars for each offense. See
Sections 1866 and 1867 u. S. Revised
Statutes.
To the fourth interogatoryr reply
that Section 1874 fOrbids its use, or
the having in possession of any
manufactured. tobacco or snuff
without the proper stamp for the
amount of tax therein being affixed
and cancelled, except in the man
ufactory Or while in the transfer
under bomi u; the factory for trans
portati0n to Il iIoreigl country.
This provision Of law, however, is
not to be interpreted to include any
person who uses or has in his pos
session manufactured tobacco pur-
or given to him by retail
dealer who delivered it from a
stamped package. See section 1868,
r. S.
To the fifth enquiry, / reply that |
the act of giving away tobacco on
which no tax is inpo5ed-or upon |
which the tax imposed, if any, has
been paid-is not violation of the |
internal revenue law on the part |
of the person who gives it.
Absence of suitable revenue
stamp on manufactured tobacco is
,rinla fdcie evidence of the non
payment of thetax; and if seizure
should be made of unstamped man
tobacco which has been |
from the pace where it
was made, the burden of proof
would be on the holder of the tobac-
20 to show that the tax had, in
fact, been paid.
Respectfully,
GREEN 3. RAUM,
Commissioner.
ABOUT 900 feet of the track of
he l.. &. n. r. r., in Big Hatchie