The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1883-03-20
INTERNAL REVENUE REDUCTIONS.
Revenue officials Preparing 10 Execute
the New Tariff and Tax Law.

WASHINGTON, March 19.-Commissione
Raum and Deputy Commissioner Roger
Of the Internal Revenue Bureau, have beel
engaged during the past week in preparin
for the reductions Of internal ta1ations
which go into effect in accordance with tn
provisions OF the new Law on the 1st o
May. The sections providing for reduc
tion Of the tobacco tax and rebate upoi
manufactured tobacco and cigars in stool
at the date the act becomes operativ,
causes the Internal Revenue Bureau th,
most trouble. Regulations have been pre-
pared to carry into effect the rebate claus
Of the new act, and il is believed they vii
fully protect the interests Of the Govern
ment.
Deputy Commissioner Rogers, who is il
charge OF the bureau during the absence o
Mr.. Raum, said to-day that he believed
there would be fewer claims for rebate
than might be generally supposed. Agentl
OF tobacco manufacturing firms report tha
dealers seem unwilling 10 lay in large sup
plies until after the first Of May, and very
few orders are received. There are 4l0,00(
dealers in tobacco in the United States
who may claim a rebate on unbroker
packages in stock on the first OF May.
The condition Of the trade is such, how.
ever, as to lead the internal revenue ofIiCert
to believe that not more than one in ten o
these dealers will claim rebate. A dealer,
for example, must have on band thirty and
half unbroken boxes OF 100 cigars each,
to entitle him 10 rebate OF $40. The in
disposition on the part Of dealers to buy
leads to the conclusion that the greater part
OF small retailers present stock will be
worked of before the first OF May.
SYNOPSIS OF THE INSTRUCTIONS.
The instructions prepared at the bureau
for ascertaining the rebate due dealers are
comprehensive and complete, They will
be printed next week. Mr.. Rogers says
they first require an inventory to be made
OF every class Of articles on which rebate
can be claimed. This inventory must show
the character Of stock on hand on May l,
its weight, the amount OF tax paid, and the
amount OF rebate claimed. The claimant
must subscribe to an iron. clad affidavit
covering all these points. His statement
must also be endorsed by the atfidavits oi
two disinterested persons not in the EN-.
ploy Of the claimant, who will swear tina,
they have compared the stock on hand
with the inventory and find them the same.
The comparison must be made on the Isl
oi:May, the date the new law goes in effect,
the regulations being explicit as to this re.
auirement. As soon as the inventory and
comparisons and completed the claimant
will deliver them to ihs deputy collector oi
internal revenue for his district, who will
make investigation as to the integrity oil
the claimant and his certifers. II they
are ascertained to be OF good character the
deputy collector will certify the claim to
the collector to be paid.
The collector will schedule all claims
and certificates as soon as received, and
when convenient number are in his pos
session he,will forward them to the Treas
ury Department. There they will be pass
ed upon by the Commissioner OF Internal
Revenue, the Fifth Auditor and the First
Comptroller. Claims made by the manu-.
facturers may be paid at their option in
stamps at the reduced rate. All claims
where a cash rebate is required will be paid
in Treasury warrants out OF any appropri'
atoms available for the purpose. 1t Is the
general Of Treasury officials that there is
no appropriation available for this purpose
bu. the First Comptrollers office is en-
gagged in an investigation OF the question,
If 1t should be held that there Is no appro
priation available, the rebates can not be
paid until Congress makes appropriations
therefor.