The Carbon advocate. [volume] (Lehighton, Pa.) 1872-1924, 1883-03-10
THE INTERNAL REVENUE.

Provisions OF THE NEW LAW WHIcH HAS
BEEN SIGNED BY THE PRESIDENT.
The sections of the Tariff bill relating to
internal revenue, which was signed by the
President Saturday night, are given in full
below. The reductions of special interest
are those on tobacco, and it is on the ques
ton of rebate that possible confusion may
hereafter arise. The conference committee
changed the law as it passed the Senate in
only three particulars, the most important
being the change of date when the reduc-
ton of the tobacco tax goes into effect from
July l, 1883, to May
SECTION /. That the taxes herein spcci-
fled, imposed by the laws now in force. be,
and the same are, hereby rrpea led, as here
matter provided, namely: On capital and
deposits of banks and bankers and uational
banking assocla tons, except such taxes as
are now due aud payable, on and alter the
lst day of July, 1885,, the stamp ia on bank
checks, drafts, orders, and vouchers, and
the tax on matches, pertumcry, medicinal
preparations, and other articles impnse,l by
schedule A, following section 3,4S7 of the
back shall be allowed upon articles embraced
IN said schedule that shall he exported un
aud utter the LIST day of July, 1883; provid-
ed further, that ON and alter May lj, 1883,
matches may he removed by manufacturers
thereof from the place Oi msuuiHrIure tn
warehouses within the United States with
nut attaching thereto the stamps required
by law, under such regulations Us may be
prescribed by the Commissioner OF Internal
Revenue.
SECTION 2. That on and utter the lst day
of May, 1853, dealers in Leaf tobacco shall
annually pay Sl2 dealers IN mauulacjur,d
tobacco shall pay S2.40; all manufacturers
Of inbacco shall pay SO manufacturers o:
cigars shall pay SO. Pedilers Of tobacco,
sGuil, and cigors shall pay special taxes, as
iollnws: Pcdilers of the iigSt class, us now
defined hy law, shall pay $50, peidiers Of
tne sccnmd class shall pay SIS, peddlers Of
Ihe third class shall pay 81 20, aud l,edders
IF the fourth class shalt pay $500 Retail
dealers in leai tobiccn snail pay $3.50. and
30 cents for each dollar "n lhe amount OF
Their monthly sales IN excess uf the rate ul
$500 per annuin prnvided that farmers ami
producers OF tUbaccI may sell at the place
nf production tobgccn ui their own growth
and raising at retail directly tn consumers,
SECTION 8. That hereafter tine special tax
of a dealer in manufactured tobhrG shall
not be required from any farmer, planter,
ar lumberm0n who furnishes sucn lnbicro
only a. ratiuns or supplies to his nhorrrs or
emplnyes, IN the same manner rs "lhrr sun
plirs are furnished by him To them pro
vided, that the aggregate OF the supplies oi
t8baccu so 10y him furnished shall not tx
ceed in quantity 100 pounds in any one
slecial tax year, that is from the l5t day OF
/ May IN any wear until the 30th day of Ap
rll ia the next year, aud provided further,
that such farmer, planter or lumhrrman
shall not be, at the time he is furnishing
such supplies, engaged in the general busi-
ness of selling dry goods, groceries, or other
similar supplies, ia the manner of IL merch-
ant or storekeepsr, 10 Others than his own
/ employees or lHhOreTs.
SgcTIOS 4, That un und after May !.
| lSS3, the Internal taxes on snuff, ~smuking
and manufactured t"bacco shalt be cents
| per pound, aud on cigars wh;rh shalt L-
manufactured and sold nr removed for "a
sumption or sale un aud alter the let day 81
July, 1883. there shall be ASSESSED aud crl
lect.'d the following taxes. In be paid Ly tht
manufacturer ihere"i: On cigars oi ali Dies
cripti"ns. made "f i"hacco ur any snhsttut,
therefor, 81 per ,On0 on cigarettes weigh
ing not n"re than three pounds per .0h0
so cents per 900 IN cigarettes wrighn.
more than three pounds per thousand. s:
per Thousand provided that ON all ongina
and unbr"ken factory packages Of smok I'M
and manufactured tobacco aud snuff. cigar-
cheroois, and cigarettes, held by 'nauufae
lurers or dealers at the Time such reduction
shall GO inia ril-ci, on which ths tax hs
been paid. there shall la allowed a draw
back or r-bate of the full amount nf fe,iue
ton, But the same shall not spply IN an!