The Superior times. [volume] (Superior, Wis.) 1870-1912, 1883-03-17

The following paragraphs in the new
tariff bill show the changes IN internal
| revenue:
| Section l. That the taxes herein specified
| imposed by the laws low in force be, and the
| same are, hereby repealed, as hereinafter pro-
| vided, namely: On capital and deposits Of
| banks and bankers and of national banks ex-
| cept such taxes are now due and PAYABLE,
| and on and after the 1st day OF July 1888 the
stamp tax on bank checks, drafts, orders and
vouchers, and tax on matches, perfumery,
medicinal preparations and other articles I'M
posed by schedule A following section 3, 437 Of
| the revised statutes. Provided, that no draw
| back shall be allowed upon articles embraced in
| said schedule that shall be exported on and
after the lst day of July, 1888. Provided fur
| ther, that on and after May Is, 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 law, under such
| regulations as may be prescribed by the COM
| missioner of internal revenue.
Section 2. That from and after the 1st
| day of May, 1888, dealers in leaf tobacco shall
| annually pay S12; dealers in manufactured to-
| bacco shall pay $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: Ped
| dlers Of the first class, as now defined by law
! shall pay $50; pedders of the second class
| shall pay SIS; 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 on each dollar of
| the amount of their monthly sales in excess of
| the rate of $500 per annum. Provided, that
| farmers and producers of tobacco may sell at
| the place of production tobacco of their own
| growth and raising at retail directly to CON
| sumers, to an amount not exceeding 500 an
| nually.
I,l1+;o, . That bono, F..y A. y -,,r,;o1 4o- - -
| dealer in manufactured tobacco shall not be
required from any farmer, planter. or lumber
man who furnishes such tobacco only as rations
| or supplies to his iabOrers or employees in the
| same manner as other supplies are furnished
| by him 10 them; provided, that the aggregate
| of be supplies of tobacco so by him furnished
| shall not exceed in quantity 100 pounds in any
| one special tax year; that 49, from the lst day
of May IN any year until the 90th day Of April
| in the next year; and provided further, that
| such farmer planter, or lumberman shall not
/ be, at the time he is furnishing such supplies,
| engaged in the general business of selling dry
/ goods, groceries,, or other similar supplies in
| the manner of a merchant or storekeeper to
| Others than bis own employees or laborers.
| Section 4. That from and after July /, 1888.
| the Interal taxes on snuff, smoking and manu-
| factured tobacco shall be cents per pound,
| and on cigars which shall be manufactured and
| sold or removed for consumption and sale on
| and after the 1st day of July, 1888. 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, S3 per 1000; on
| cigarettes weighing not more than three pounds
per LOCO, so cents per 1000; on cigarettes
| weighing more than three pounds per /. 900. 20
per 1000. Provided, that on all original and
unbroken factory packages of smoking and
| manufactured tobacco and snuff, cigars,
| cheroots and cigarettes Eeld by manufacturers
! or dealers at the time such reduction shall 90
| into effect, upon which tax has been paid. there
| shall be allowed drawback or rebate of the
| full amount of reduction, but the same shall
not apply III any case where the claim has not
| been presented within sixty days following the
date Of reduction; and such rebate to the man
ufacturers may be paid in stamps at reduced
rate; and no claim shall be allowed or draw
| back paid for less amount than SO. 1t shall
| be the duty OF the commissioner of internal
| revenue, with the approval of the secretary of
| the treasury, 10 adopt such rules and regula-
| tons and to prescribe and furnish such blanks
and forms as may be necessary to carry this
| section into effect