Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1883-03-20
THE NEW REVENUE LAW.
Extracts Which Liquor and Tobacco Men
VIII Find of Interest.
AN ACT to reduce internal revenue tax

AN ACT to reduce internal revenue taxa.
ton, and for other purposes.
Be it Enacted by the Senate and House
of Representatives of the United States OF
America in Congress assembled, That the
taxes herein specified imposed by the laws
now in force be, and the same are hereby re-
pealed, as hereinafter provided, namely
On capital and deposits of banks, bankers,
and national banking associations, except
such taxes as are now due and payable; and
on and after the first day of July, eighteen
hundred and eighty-three, the stamp tax
on bank checks, drafts, orders and vouch-
ers, and the tax on matches, perfumery,
medicinal preparations, and other articles
imposed by schedule A following section
thirty-four hundred and thirty-seven of the
revised statutes: Provided, That no draw
back shall be allowed upon articles en-
braced in said schedule that shall be ex-
ported on and after the first day of July,
eighteen hundred and eighty-three: Pro-
vided further, That on and after May
fifteenth, eighteen hundred and eighty
three, matches may be removed by manu-
facturers thereof from the place of manu-
facture to warehouses within the United
States without attaching thereto the stamps
required by law, under such regulations as
may be prescribed by the commissioner
of internal revenue.
Sec. 2. That on and after the first day
of May, eighteen hundred and eighty
three, dealers in leaf tobacco
shall annually pay twelve dollars;
dealers in manufactured tobacco shall pay
two dollars and forty cents; all manufac-
turers Of tobacco shall pay six dollars;
manufacturers of cigars shall pay six dol
lars; 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 thirty dollars; peddlers of
the second class shall pay fifteen dollars;
peddlers of the third class
shall pay seven dollars and
twenty cents; and peddlers of the
fourth class shall pay three dollars and
sixty cents. Retail dealers in leaf tobacco
shall pay two hundred and fifty dollars,
and thirty cents for each dollar on the
amount of their monthly sales in excess of
the rate of five hundred dollars 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 consumers, to an
amount not exceeding one hundred dollars
annually.
Sec. 3. That hereafter the special tax of
8 dealer in manufactured tobacco shall not
be required from any farmer, planter, or
lumberman who furnishes such tobacco
only as rations or supplies to his laborers
or employees in the same manner as other
supplies are furnished by him to them:
Provided, That the aggregate of the sup
plies of tobacco so by him furnished shall
not exceed in quantity one hundred pounds
in any one special tax year; that is, from
the first day of May in any year until the
thirtieth of April in the next year: And
provided further, That such farmer, plant
er, 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 merchant or storekeeper to
others than his own employees or laborers.
Sec. 4. That on and after May first,
eighteen hundred and eighty-three, the in
ternal taxes on snuff, smoking, and manu-
featured tobacco, shall be eight cents
per pound; and on cigars
which shall be manufac-
tured and sold or removed for consumption
or sale on and after the first day of May
eighteen hundred and eighty three, there
shall be assessed and collected the follow
ing taxes, to be paid by the manufacture,
thereof: On cigars of all descriptions
made of tobacco or any substitute therefor
| three dollars per thousand; on cigarettes
weighing not more than three pounds pei
| thousand, fifty cents per thousand; on CT
garettes weighing more than three pounds
| per thousand, three dollars per thousand
Provided, That on all original and I'm.
/ foo of
manufactured tobacco and snuff, cigars
| cheroots, and cigarettes held by manufac
| turers or dealers at the time such reduc
ton shall go into effect, upon which the
tax has been paid, there shall
be allowed drawback or rebate of the full
amount of the reduction, but the sam,
shall not apply in any case where tn,
claim has not been presented within sixty
days following the date of the reduction
and such rebate to manufacturers may b,
paid in stamps at the reduced rate; anl
no claim shall be allowed or drawbacl
paid for a less amount than ten dollars
1t shall be the duty of the COMMISSIONS
of Internal Revenue, with the approval O.
the Secretary of the Treasury, to adop
such rules and regulations and to pre-
scribe and furnish such blanks and form
as may be necessary to carry this section
into effect.
Sec. 5. That from and after the pas
sage of this act every manufacturer of to
bacco and snuff shall, in addition to al
other requirements of law, print on eacl
package, or securely afix by FASTING Oh
each package containing tobacco or snu1
manufactured by or for him, label OF
which shall be printed the number of tn
mandatory, the district and state il
which it is situated, and these words:
The manufacturer of this toba eco ha
complied with all requirements of law
Every person is cautioned, under penaltle
of law, not to use this package for tobacco
| again.
* j x X x
Sec. Is. That the repeal of existing law
or notifications thereof embraced in thi
act shall not affect any act done, or an,
right accruing or accrued, or any suit O.
proceeding had or commenced in any civi
cause, before the said repeal or modifca
tons; but all rights and liabilities under
said laws shall continue and may be en-
forced in the same manner as if said repea
or notifications had not been made, no
shall said repeal or notifications in an!
manner affect the right to any Office, O