The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1883-03-06
Tho New Tobacco Law.

Nowhere else tDtu III thO
Commercial Gazette have we been able to
find the new law as TO tobacco-manufac-
turer,, aud dealers; aud therefore we credit
the same in this manner. The law is rs
follows:
Section /. InternaI-reyenue provisions.
Section 9. That on and after The lst day
OF MAY, 1885, dealers in leaf-tobacco ssaii
annually pay Sl2; dealers in manuiac-
tured tobacco shall pay $40; all maniac
turers OF tobacco shall pay So; manufac-
turers OF cigars shall pay So. Peddlers OF
tobacco, snuff, and cigars shall pay special
taxes, as follows: Pcddlers OF the 1lrst
class, MS now defined ny law, shall pay go;
peddlers OF the second class shall pay $40;
peddlers Of the third class shall pay SI.2O,
and pcddlers Of the fourth class Shall pay
$500. Retail dealers in leaf-tobacco shall
paw $3.50, and thirty cents for each dollar on
the amount OF their monthly sales In eX-
cess of the rate OF 500 per annlrm Fro-
vided, that farmers and producers OF To-
bacco may sell at the place OF production
tobacco Of their own growth ana raising
at retail, directly to consumers, 10 an
amount not exceeding 500 annually.
Section 3. That hereafter the special tax
not he required from any farmer, planter,
or lumberman who furnishes such tobacco
only ~ rations or supplies 10 his laborers or
emnloyes in the same manner rs other sup
plies are furnished by HIM to them; pro-
yided that the aggregate OF the supplies OF
tobacco so by him furnished shall not eX-
ceed in quantity ono hundred pounds IN
any one special-taX year-that is, from the
lst day OF May in any year until the 3Oth
day OF April in the next year; ana pro-
yidcd, further, that such farmer, planter,
or lumberman shall not be at the time lie Is
furnishing such supplies engaged In the
general business OF selling dry goods,
groceries, Oh other similar supplies in the
manner OF merchant or storekeeper TO
Others than his own employees or laborers.
Section 4. That on and after May l, 1883,
the internal taxes on snuff, smoking ana
manufactured tobacco shall be s cents per
pound; and on cigars which shall be man
ufactured and sold, or removed for con-
sumption or sale, on and after the lst day
of NAV, 1883, there shall he 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, 50 per
thousand; on cigarettes weighing not more
than three pounds per thousand, so cents
per thousand; on cigarettes weighing more
than three pounds per thousand, % per
thousand.
Provided, that on all original and TN.
broken factory packages OF smoking ana
manufactured tobacco and snufi, cigars,
cheroots, aud cigarettes, held by manufac-
turers or dealers at the time such reduc-
ton shall 60 into effect, upon which tux
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 the CLAIM has not been
presented within sixty days following the
| date of the reduction, and such rebate 10
manufacturers may be paid in stamps al
the reduced rate, and no claim shall be
allowed or drawback paid for less amount
| than $40.
1t shall be the duty OF the Commissioner
Of internal Revenue, with the approval OF
the Secretary of the Treasury, to ADOPT
such rules and regulations and to prescribe
| and furnish such blanks and forms as may
bo necessary to carry this section into effect
Section s. That from and after the pas
sage Of this act, every manufacturer OF to-
bacco or snuff shall, in addition to all Other
requirements OF the law, print on eacl
package, or securely sfiix by FASTING OF
each package containing tobacco or snuff
manufactured for or by him, label. or
which shall be printed the number OF thu
mandatory, the district, and the State ii
winch 1t Is situated, and these words:
NoTIcE.-The manufacturer OF this to
bacco has complied with all the require
ments OF the law. Every person is caution
ed, under the penalties OF the law, not u
use this package for tobacco again.