The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1883-03-28
THE NEW TOBACCO TAXES
Very Interesting Information for
Manufacturers and Dealers.
a Circular from the Internal Revenue Blu
Detailing the Methods of
Applying for Rebate.

WASHINGTON, March 27.-The Commission
er of Internal Revenue has finished the
preparation of a circular which will shortly
be sent to collectors and other interested
persons, with regard to the forthcoming re-
duction of tax on tobacco, and the regula-
tions of the department concerning claims
for rebate. 1t will be accompanied by new
blank forms for use in making inventories
of stock on hand May 1, 1883, when the re-
duction goes into effect, and forms of the
affidavts and certificates which must be filed
with all claims for rebate of tax The inn
portant sections of the circular are as fol-
lows:
First-Section of the act of March 8,
1888, which reduced the taxes on tobacco
snuff cigars, ETC., on and after May 1, 1888
provides, that on all original and un5roken
factory packages of smoking and manufac-
tured tobacco and snuff cigars, cheroots and
cigarettes, held by the manufacturers or
dealers at the time of such reduction shall
go into effect, upon which the tax has been
paid, there shall be allowed a drawback or
rebate of the full amount of the reduction,
but the same shall not apply in any case
where claim has not been presented within
sixty days following the date of the reduc-
TONS and such rebate to manufacturers may
be paid in stamps at the reduced rate; no
claim shall be allowed or drawback paid for
a less amount than SO
Second-The expression, Original and I'M
broken factory packages" embraces every
whole, duly stamped package, large or small,
as it came from the factory, with the same
contents, and all of the goods originally
packed therein.
Third-Goods upon which the manrfac-
turnr II Nn3lpr iS entitled rohata ha
carefully inventoriod on the LIST of May, 1883,
in the presence of two disinterested witnesses
of good repute, who must not be claimants
in similar cases. nor clerks nor employees of
any claimant under the act. Sections 4,
and relate to the use and proper method of
filling up the blank forms for inventories.
Seventh-Lahels, substantially in the fol-
lowing forms will be furnished to collectors,
and distributed to claimants for rebate:
InventOried for rebate, May l, 1888, by -.
of --, of the - district of , act of
March g.
This label must be securely affixed to each
stamped package of cigars and each box or
case containing stamped packages Of snuff or
tobacco, weighing less than one pound each;
and this must be done at once before the
time OF counting the packages. Any manu-
facturer or dealer who prefers to do 50 may
himself have prepared and printed, at his
own expense, rebate labels for his own goods.
Such label must be in the words prescribed,
printed in red letters on white paper, Of suit
able size. in strip shape.
Section relates to the precautions which
must be taken by witnesses to make sure
that all packages contain the original con-
tents.
Nnth-In taking inventory, the witnesses
must each count all packages, and keep an
accurate account of the same on sheets OF
paper which they should sign and deliver to
the claimant, to be preserved for future use
if required. The computation, number and
amount of rebate must be carefully made
and proved by each of the witnesses, so that
they may be able TO swear to the correctness
of the same, or to the total sum claimed.
Tenth-W illnesses should see that no a3di-
tons to stock are made between the COM
mencement ana completion OF the inventory,
as it should embrace only the stock on hand
at the beginning of May l.
Eleventh-A claim, when duly signed and
sworn to by the claimants and the witnesses,
should be forwarded to the proper deputy
collector; where practicable, atiidayits should
be sworn to before an internal revenue officer
or an officer having seal.
Twelfth-lf the deputy collector or col
lector has reason to question the reliability
of either the witnesses or the validity of the
claim, the cause should be held back until
such investigation can be made as will enable
the officers to make definite recommended
ton Tor or against the claim before forward
ing it.
Thirteenth-Goods in transit will not be
included in the inventories taken Gu MAY /.
When they arrive they must be inventoried
separately and additional claims made there
for.
Fourteenth-Wbere goods are held by a
factor, mission merchant, OF other agent,
claims for rebate may be made by him for
and in the name of each owner, and the forms
can be changed so as to conform to the facts
in such cases.
Fifteenth-No expense incurred by claim
ants in taking inventories on which to base
claims for rebates will be borne by the United
States.
.Ieenth-Claims for rebate cannot be
transferred or assigned. All claims must be
made by the owners of the goods or in the
owners name by his factor, commission mer
chant, or other agent.
Seventeenth-Claims of manufacturers will
be paid in stamps when SO requested in the
claim, but not otherwise; claims of dealers
will not be paid in stamps,
MISUNDERSTANDING are advised to be
particularly careful to purchase their special
tax stamps Cor the coming year before the
LIST day of May, 1888, so there may be no
question as to their rights under this act as
dealers and manufacturers.