The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1883-03-16
The Internal Revenue.
PROVISIONS OF TIE NEW LAW WHICH
HAS BEEN SIGNED by THE
PRESIDENT.

PROVISIONS OF THE NEW LAW WHICH
HAS BEEN SIGNED by TIE
PRESIDENT.
The sections of the Tariff bill re.
lating to internal revenue, which was
signed by the President are given in
full below. The reductions of special
interest are those on tobacco, and it is
on the question 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 re-
duction of the tobacco tax goes into
effect from July l, 1888 to May | {:
SECTION l. That the taxes herein
specified, imposed by the laws now in
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
after the first day of July, 1888, the
| Sldillp tdA Ou Dduh CutChS1 uI aus,
orders and vouchers, and the tax on
matches, pertumery, medicinal prepa-
rations and other articles imposed by
schedule A, following section 3,437 of
the Revised Statutes provided that
no drawback shalt be allowed upon
articles embraced in said schedule that
shall be exported on and after the
first day of July, 1888; provided fur
ther, that on and after May Is, 1888,
matches may be removed by manufac-
turers thereof from the place of manu-
facture to warehouses within the
United States without attaching there
to the stamps required by law, under
such regulations as may be prescribed
by the Commissioner of Internal Rev
enue.
SEC. 2. That on and after the 1st
day of May, 1888, dealers in leaf to-
bacco shall annually pay Sl2; dealers
in manufactured tobacco shall pay
$2.40; all manufacturers of tobacco
shall pay Sc; manufacturers of cigars
shall pay Sc. Peddlers 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 $l5, pedders of the
third class shall pay 1920, and ped
dlers of the fourth class shall pay So 60
Retail dealers in leaf tobacco shal
pay $3.50, and 80 cents for each dol
lar on the amount of their MONTH,
sales in excess of the rate of $500 pc
annum; provided that farmers anC
producers of tobacco may sell at thu
place of production tobacco of thei
own growth and raising at retail di
rectly to consumers, to an amount no
!, exceeding 500 annually.
Sec. 3. That hereafter the specia
tax of dealer in manufactured to
bacco shall not be required from an
farmer, planter or lumberman VIII
furnishes such tobacco only as ration
:. or supplies to his laborers or employ
J, ees, in the same manner as other SUP
plies are furnished by him to them
provided tina. the aggregate of tn
supplies of tobacco so furnished b
him shall not exceed in quantity on
Z hundred pounds in any one special ia
u year, that is, from the first day of Ma
l. in any year until the thirtieth day c
April in the next year; and provide
further, that such farmer, planter, {
lumberman shall not be, at the time h
u is furnishing such supplies, engaged
Il the general business of selling dr.
+ goods, groceries, or other similar SUI
D plies, in the manner of merchant
o storekeeper, to others than his ow
Al employees or laborers.
SEC. 4. That on and after May
y, 1888, the internal taxes on snul
II smoking and manufactured tobact
y shall be so cents per pound, and c
- cigars which shall be manufacture
u and sold or removed for consumptic
Is or sale on and after the 1st day
le July, 1888, there shall be assessed al
IL collected the following taxes, to
l. paid by the manufacturer thereof: c
s cigars of all descriptions, made OF t
. bacco or any substitute therefor,
Il per 1000; on cigarettes, weighing n
: more than three pounds per 1000,
e cents per 1000; on cigarettes weig
i ing more than three pounds per loo
u SO per 1000; provided that on ;
le original and unbroken factory pac
ID ID ages of smoking and manufactur
III III tobacco and snuff, cigars, cheroo
Sc and cigarettes, held by manufacture
= or dealers at the time such reducti
"a shall go into effect, on which the t
q has been paid, ssthere shall be allowed
~ drawback or rebate of the full amou
~ ~ of reduct on. But the same shall l
W apply in any case where the claim |
~ not been presented within sixty da
Y. following the date of the reductiC
W and such rebate to manufacturers m
ae be paid in stamps at reduced IA
rs and no claim be allowed or drawba
y paid for a less amout than $40.
=" Sec. 5. That on and after {
NC passage of this act, every manufact
w er of tobacco or snuff shall, in additi
nc to all other requirements of law, pr
~ ~ on each package, or securely aflix
y pasting on each package containi
tobacco or snuff manufactured by
," for him, a label, on which shall
w. printed the number of the manufacto
.o,, the district and State in which i
iI' situated, and these words
w. "Notice.--The manufacturer of t
g. su tobacco has complied with all the
~ ~, quirements of law, Every person
-, cautioned, under penalties of law,
.n to use this package for tobacco agai