Savannah morning news. [volume] (Savannah) 1868-1887, 1883-04-24
THE TAXES ON TOBACCO.
n Statement OF the Reductions Made by.
the New Internal Revenue Tax Bill,
and How the Rebate is to be Secured


the New Internal Revenue Tax Bill,
and How the Rebate is to be Secured
The extent of the reduction in the taxes
on tobacco and its products made by the
recently passed act "to reduce internal
revenue taxation" etc, and the changes
it makes in the law do not seem to be gen.
orally understood by growers of and deal
ers in tobacco in this State There has
been reduction of about 30 per cent. in
the rates for licenses charged bv the GOV
ernment.
Under the new law on aud after Nav
1st dealers in leaf tobacco will pay annu-
ally tax Of $12, dealers in manufactured
tobacco 81 40, all manufacturers of to-
baccO SO, manufacturers of cigars So.
peddlers of tobacco, snuff and cigars of
the first class, as now defined by law, $50,
of the second class SIS, of the third class
81 20, and of the fourth class s. 60, and re-
tail dealers in leaf tobacco $3.50. and 80
cents for each dollar on the amount of
their monthly sales in excess Of the rate
of $500 per anntllii. FARMERS and pro-
ducers 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 500 annually. No tax for
dealing in manufactured tobacco will be
required from farmer, planter or lum-
herman furnishing such tobacco as ra-
tiOns and supplies to his labOrerS and en-
plOyes, provided that such supplies dOnO
exceed one hundred pounds weight during
the year, and that the farmer or lumber
man is not engaged at the time in selling
goods as a merchant to others than his
employees or laborers. From May / a re
bate to the extent of the reduction on all
original or unbrOken factory packages of
tax paid tobacco and its products held by
manufacturers and dealers May is pro-
vided for, i'll case the claim for rebate is
made within sixty days thereafter.
To secure this rebate the manufacturer
or dealer must, on May 1, take an inven-
tory of his stock on hand sat the begin.
ning'' of that day, entering the different
items under the appropriate heads in the
rebate blank, which he can procure from
the Collector of the district or which he
may have printed for himself. The inven-
tory must be taken in the presence of two
impartial witnesses, each of whom must
personally COUNT and inspect the stock.
BY ''irnpartial Witnesses is meant two
persons who have not the slightest
interest or ownership in the goods, direct
or indirect, and ''wl1O are not clerks or en-
plOyCS of the claimant or Of anV other
claimant under said act.' Both the dealer
or manufacturer and the witnesses are re-
quired TO make affidavit that the inventory
is correct, and that every requirement Of
law in the preparation of the same has
been complied with. The inventory and
atfidavits are to be turned over to the
Deputy Collector, who is required to in
vestigate the claim, and, upon finding all
correct, to make affidavit to that effect and
turn the matter over to the Collector. who
will certify the claim to the Internal Rev.
enue Department at Washington. Rebate
labels are to be attached to each original
and unbrOken factory package examined.
Claims for rebate cannot be sold or trans
ferred. Before they are allowed aud a
warrant or check issued for their pay
ment; they must be passed upon BY
the Internal Revenue Department, the
Fifth Auditors office and the COmptrol-
ler's office. 1t may be November or De-
cember next before the warrants are
issued to claimants, but payment in cash
to dealers cannot be made until Congress
passes an appropriation for that special
purpose. On receiving their warrants
dealers can sell them if they desire, as
the law does not require that they shall
be presented for payment by the claim
ant. Dealers are not reqqired to affiX q
rebate label to each package containing
ten or twenty cigarettes, or to each one
ounce, two ounce package of foil chewing
tobacco; or to each two ounce,
of smoking tobacco. Rebate labels
are to be affixed to each box or
case containing stamped packages of ci-
garettes, as, for instance, on each box
containing five hundred cigarettes in
stamped packages of los and 20s,and such
labels are to be affixed on the outside of
bOXecs obtaining, say. one quarter gross
one Or two ounce stamped foil packages
chewing tobacco; and on the outside of
each box Containing, say, one quarter
gross two ounce, four ounce or eight
ounce stamped packages of smoking to-
bacco. All stamps for ten pounds and
upward have serial numbers 70 be en-.
tered in the inventory. There are no Sc
rial numbers printed on stamps for less
than ten pounds.
The following is specimen of the re-
bate label when filled out according to
law: