Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1883-03-14
The Tohaeco TariE.

The Tobacco Tariff.
The following is the text Of the new
tariff bill in relation to tobacco:
Section l. Internal revenue provi
sions.
Sec. 2. That on and after the first
day of May, 1888, dealers in leaf
tobacco shall annually pay$l2; dealers
in manufactured tobacco shall pay
81 40; ali manufacturers Of tobacco
shall pay Sc; manufacturers Of cigars
shall pay s.. 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 sis; ped
dlers Of the third class shall pay 81 20.
and peddlers of the fourth class shall
pay $500. Retail dealers in leaf
tobacco shall pay $3.50, and thirty
cents for each dollar on the amount of
their monthly sales in excess of the
rate OF $500 per annum. Provided,
that farmers and producers may sell
at the place OF production, tobacco of
their own growth and raising, at
retail, directly to consumers, to an
amount not exceeding 800 annually.
Sec. 3. That hereafter the special
tax of a dealer in manufactured to-
bacco shall not be required from any
farmer, planter or lumbermsu, who
furnishes such tobacco only as rations
or supplies to his labOrers or employees,
in the same manner as other supplies
are supplied by him to them, provided
that the aggregate Of the supplies OF
tobacco so by him furnished shall not
exceed in quantity one hundred pounds
in any one special tax year, that is,
from the LIST day of May in any year
until the Both 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 business
Of selling dry goods, groceries or other
similar supplies, in the manner of a
store keeper, to others than his own
employees or laborers.
Sec. 4. That on and after May /,
1883, the internal taxes on snuff,
smoking and manufactured tobacco,
shall be eight cents per pound; and on
cigars which shall be manufactured
and sold, or removed for consumption
or sale, on and after the LIST day OF
Msy, 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,
s. per thousand; on cigarettes weigh
ing not more than three pounds per
thousand, fifty cents per thousand; on
cigarettes weighing more than three
pounds per thousand, 81 per thousand.
Provided, that on all original and
unbroken factory packages OF smoking
and manufactured tobacco and snuff,
cigars, cheroots and cigarettes held by
manufacturers or dealers at the time
such reduction shall go into effect,
upon which tax has been paid, there
shall be 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 the reduction; and such
rebate to manufacturers may be paid
in stamps at the reduced rate, and nc
claim shall be allowed or drawback
paid for less amount than $40.
1t shall be the duty Of the Commits
sioner Of Internal Revenue, with the
approval Of the Secretary of the
Treasury, to adopt such rules anC
regulations, and to prescribe anC
furnish such blanks and forms as MAJ
be necessary to carry this section intC
effect.
+ Sec. 8. That from and after the pas
sage of this act every manufacturer o
tobacco or snuff shall, in addition t
all other requirements Of the law
print on each package, or securel.
afix by pastina on each package con
tanning tobacco or snuff, manufactured
for or by him, a label, on which shall
be printed the number Of the manu-
factory, the district and the State il
which it is situated, aud these words
AoTICE-The manufacturer OF thi
tobacco has complied with all tho re
quirements of the law. Every person
is cautioned, under the penalties o
the law, not to use this package 70
tobacco again.
SEQ. 6. That on and after the frs
day of July, 1888, the following sec
ton shall constitute and be substi
tute for title 22 Of the Revised Stat
utes Of .he United States:
DUTIES ON IMPORTS OF TOBACCO.
Schedule F-Tobacco, cigars, cigar
cites and cheroots of all kinds, 81 s.
per pound, and % per centum a,
valOremI but paper cigars and cigar
cites, including wrappers, shall b
subject to the same duties as ar
herein imposed on cigars. Leaf to
! bacco, Of which So per cent is Of tn
! requisite size, and of the necessar
finess of texture to be suitable 70
wrappers, and of which more than 10
leaves are required to weigh pound
: If not stemmed, IS cents per pound
if stemmed 81 per pound. Ali othe
tobacco in leaf, manufactured an,
/ not stemmeo, 80 cents per pound
Tobacco stems, 10 cents per pound
Tobacco, manufactured, Of all Ie
scriptions, and stemmed tobacco no
specially enumerated or provided 70