The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1883-04-05
THE REVENUE REBATE.
INSTRUCTIONS FROM THE DEPART
MENT AT WASHINGTON TO
THE COLLECTOR.
The Goods Entitled TO Rebate to be
Carefully InvcntOricd May list I'm
Presence of Two Disintcr-
cstcd Witnesses.

WtWN ol lnt Dldnk IOIlnS 10 NC uStu Ill
fling applications for rebate, and with
them the following instructions, which can
readily be understood, though they refer
in some places to certain columns in GER
tain forms:
/. Section Of the act OF March 3,.1SS3,
which reduces the taxes on tobacco, snuff,
cigars, etc, on and after May /. 1888, pro-
vides THAT OH all original and unbroken
factory packages OF smoking and manuiac-
tlIred tobacco, and snuff, cigars, cherOots,
and cigarettes held by manufacturers or
dealers at the time such reduction shall go
into effect. upon which the tax has been
paid, there shall he allowed drawback or
rebate OF the full amount OF the reduction.
but the same shall not apply in any case
where the claim has not been presented
within sixty days following the date of re-
duction: and such rebate 10 manufacturers
NAV be paid i'm stamps at the reduced rate;
and no claim shall be allowed or drawback
paid for a less amount than ten dollars"
.. The expression "original and unhro-
ken factory packages" embraces every
whole. duly-stamped package, large or
small, which remains aS it came from the
factory, with the same contents and all OF
the same originally packed therein.
IS. i
turer or dealer is entitled to rebate must
bc carefully invcntoricd on the first day Of
lfdu. 1883, in presence Of two dsinterested
witnesses, who must he persons OF good
reputc IN the community for truth and We
racity. and must not have an interest in
any claim for rebate Of tax on tobacco,
snuff. cigars, or cigarettes, under the 4th
section OF the act OF March 3, 1883, and
l,a ci. ri or N
claimant under said act.
4. The form on the first page OF this
sheet is prescribed for the inventory. The
first column for each class OF goods enumc-
rates the various sizes Of packages, except
those bearing numbered stamps, and in the
next column opposite each kind Of package
should be written the whole number Of
nackarcs OF that kind. In the next column
The total weight Of tobacco or snuff and
the whole number Of cigars or cigarettes
contained in each class Of packages should
he entered. and this column should be ac-
curat-lv footed in each case, and the total
should be multiplied by the figures printed
below If. and the amount OF rebate set
down underneath. The several totals and
the products should be entered i'm the
Droper places in the recapitulation, and
Z
the amount 10 he paid.
r. Packages OF tobacco OF ten pounds or
more i'm weight bear stamps known rs cou-
non stamps, which are numbered seriaily.
| The numbers OF the stamps on every pack
ape weighing ten pounds or more must be
entered separately in column s, and when
that is flied i'm columns 10 and II, and the
weights of the packages must be entered in
columns Q, II, and Is, opposite the num-
hers of the stamps. The entry OF weights
sbo,Ild in every case include the entire
weight represented by the stamps and cou-
mons on the package. Ii two or more
! stomns are found on one package the num-
her Of each stamp should bc given, writing
them one under the other, opposite the
stamp-weicht OF the package. The weights
in columns o, II. and 13 should he added,
and the amount Of each column carried up
and entered on the line provided in column
: The total OF that column will thus show
tbe weight Of all the tobacco on which re-
bate is claimed.
II any numbers or weights are omitted
without explanation, the claim VIII be held
ND for inquiry. The witnesses should So,
that these numbers and weights are entered
correctly and the inventory made complete
before the aflidayitS are sworn 10, and gIeaI
care should be taken that the exact mum
hers and weights are given, 80 that they
NAV be found t0'coTeSpond with the stub
at the Treasury Department, from whicl
the stamps were cut.
g. Column No. is for entry Of package
Of snuff Of irregular weights not found II
column /. The weight Of each such pack
age should be given, and il more space L
needed other sheets for the purpose ma!
be used and securely attached to the in
yentorv. similar sheets may be used whel
required for entering numbers OF tobacco
stamps and the weights, ii columns 5, .
10. ETC., are not sufficient.
: !. Labels substantially in the followin:
+ form win be furnished to collectors ant
r distributed to claimants :
"REBATE.
.V!NvENT0RIED FOR REBATE MAY l, 1888.
"Bv-- OF =, Of the -- DstrC
of -. Act of March 3, 1885,"
This label must be securely affixed b
c pasting or cumming to each stamped pach
: ace OF cigars, and each box or case COZ
d tanning stamped packages OF cigarette
and to each stamped package OF snu
g or tobacco OF one pound or mol
6 in weight, and to each box {
. case containing stamped packages Of snu
o or tobacco weighing less than one poun
}. each. and this must be done at or before n
= time of counting the packages. 1t must !
so affixed rs not to cover any stamp-maT
or brand required by law TO be upon Il
$ nackage. The labels will be not less tina
r one inch by two in size. For expedition
le thc name OF the claimant should be wri
I. fen or stamped upon the labels before Il
r, dav arrives for taking the inventory. Al
" manufactures or dealer who prefers TO {
g so may himself have prepared and printe
le at his own expense, the rebate labels Il
ID his own goods. In such case the lab
y must be in the words prescribed, printe
III i'm red letters on white paper, but the lah
tn itself may be either OF the size above pr
scribed or OF suitable size in strip-shape.
\. Boxes Of cigars are often opened +
Is the inspection OF the customer, and ii n
C. sold are closed again and fastened. L
G. iact that the stamp is broken or cut is rC
I'd sonable evidence that the box has be
in onened. In every such case the witness
OF should have the box opened and exami
Dy the contents, so as TO satisfy themseiy
be whether the cigars originally packed in
at box are all there and no others. Boxes
tobacco are frequently so stamped that tn
NAV be opened without breaking
Dl- stamp. The witnesses should eXami
y: such boxes for other evidence Of openir
by and where they are in doubt they shot
v. insist that the boxes be opened and
ID. contents submitted to inspection.
ct. Q. In taking the inventory the witness
j. mist each count all the packages and Ike
In an accurate account Of the same on she
oi paper, which they should sign and (
liver 10 the claimant to be preserved
'es future use if required. The computatiC
required to find the weights ana humDe
and the amounts OF rebate, must be ca
q sullv made and proued by each OF the "