Alpena weekly argus. [volume] (Alpena, Mich.) 1871-1893, 1883-03-14


tax goes into effect from July /, 1883
to May /:
SECTION /. That the taxes hereir
specified, imposed by the laws now il
force, be, and the same are, hereby re
pealed, as hereinafter provided, name
ly; On capital and deposits of banks
and bankers and national banking as
sociations, except such taxes as are
now due and payable, and on and af
ter the 1st day of July, 1888, tn,
stamp tax on bank checks, drafts
orders, and vouchers, and the tax or
matches, perfumery, medicinal pre-
parations, and other articles imposed
by schedule A, following section 3,437
of the Revised Statutes provided
that no drawback shall be allowed
upon article embraced in said SEIZED.
ule that shall be exported on and af
ter the LIST day of July, 1888; pro
vided further, that on and after May,
10, 1888, matches may be removed by
manufacturers thereof from the place
of manufacture to warehouses within
the United States without attaching
thereto the stamps required by laws,
under such regulations as may be
prescribed by the Commissioner of
Internal Revenue.
SEC. 2. That on and after the LIST
day of May, 1888, dealers in leaf to-
bacco shall annually pay S12; dealers
in manufactured tobacco shall pay
$2.40; all manufacturers of tobacco
shall pay Sc; manufacturers Of cigars
shall pay Sc. Peddlcrs of tobacco,
snuff, and cigars shall pay special
taxes, as follows: Peddlers of the first
class, as now defined by law, shall pay
$50, peddlers of the second class shall
pay S15, peddlers of the third class
shall pay S7.20, and peddlers of the
fourth class shall pay $500. Retail
dealers in leaf tobacco shall pay $3.50,
and 80 cents for each dollar on the
amount Of their monthly sales in ex-
cess of the rate Of $500 per annum
provided that farmers and producers
of tobacco may sell at the place of
tobacco of their own
growth and raising at retail directly
to consumers, to an amount not ex-
ceeding 500 annually.
SEC. 3. That hereafter the special
tax of a dealer in manufactured to-
bacco shall not be required from any
farmer, planter, or lumberman who
furnishes such tobacco only as rations
or supplies to his laborers or employ
es, in the same manner as other
supplies are furnished by him to them
provided, that the aggregate of the
supplies of tobacco so by him furnish
ed shall not exceed in quantity 100
pounds in any one special tax year,
that is, from the first day of May in
any year until the 30th day of April
in the next year; and provided further,
that such farmer, planter, or lumber
man shall not be, at the time he is
such supplies, engaged in
he general business of selling dry
goods, groceries, or other similar sup
plies, in the manner of a merchant or
'torekeeper, to others than his own
or laborers.
Sec. 4 That on and after May 1st,
1888, the internal taxes on snuff,
and manufactured tobacco
shall be 80 cents per pound, and on
cigars which shall be manufactured
and sold or removed for consumption
or sale on and after the 1st day of
July, 1883 there shall be assessed and
collected the following taxes, to be
paid by the manufacturer thereof:
On cigars of all descriptions, made of
tobacco or any substitute therefor, SO
per 900; on cigarettes, weighing not
more than three pounds per 1000, 80
cents per 900; on cigarettes weighing
more than three pounds per thousand,
SO per thousand provided that on all
original and unbroken factory pack
ages of smoking and manufactured
tobacco and snuff, cigars, cheroots,
and cigarettes, held by manufacturers
or dealers at the time such reduction
shall go into effect, on which the tax
has been paid, there shall be allowed
q drawback or rebate of the full
amount of reduction. But the same
shall not apply in any case where the
claim has not been presented within
sixty days following the date of the
reduction, and such rebate to manu-
facturers may be paid in stamps at a
reduced rate, and no claim be allowed
Or drawback paid for a less amount
than SO.
Sec. 5. That on and after the pas
sage of this act every manufacturer
Of tobacco or snuff shall, in addition
to all other requirements of law, print
on each, or securely affix by FASTING
on each package containing tobacco
or snuff manufactured by or flor him,
n liable, on which shall be printed