Connecticut western news., 1883-03-14
THE INTERNAL REVENUE.
Provisions of the New Law Which H
 Been Signed by the President.

The sections of the Tariff bill relating to internal reVen1e, which was signed by the President, are given in full below. The reductions of special interest are .those on tobacco, and 1t is on the ques- tion of rebate that possible confusion may hereafter arise The conference com mittee changed the law as it passed the Senate in only three particulars, the most important being the change of date when the reduction of the tobacco tax goes into effect from July 1, 1883 to May 1:
 SECTION 1. 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 and bankers and national banking associa- tions, except such taxes as are now due and payable, and on and after the first day of July, 1883, the stamp tax on bank cheeks, drafts, orders and vouch- CTS, and the tax on matches, perfumery, medicinal preparations and other articles imposed by schedule A, following sec- ton 3, ,437 of the Revised Statutes pro- vided that no drawback shall be allowed upon articles embraced in said schedule that shall be exported on and after the first day of July, 1883; provided further, that on and after May 15, 1883, matches may be removed by manufacturers thereof from the place of manufacture to warehouses within the United States without attaching thereto the stamps re- quired by law, under such regulations as may be prescribed by the Commissioner of Internal Revenue.
 SEQ. 2. That on and after the list day of May, 1883, dealears in leaf tobacco shall annually pay $12; dealers in manu- factured tobacco shall pay $2.4O; all manufacturers of tobacco shall pay $6; manufacturers of cigars shall pay $6. Peddlers of tobacco, snuff, and cigars shall pay special taxes, as follows: Peddlers of the first class, as now defined by law, shall pay $6O, peddlers of the second class shall pay $15, peddlers of the third class shall pay $7.20, and peddlers of the fourth class shall pay S3.6O. Retail dealers in leaf tobacco shall pay $25O, and 30 cents for each dollar OH the amount of their monthly sales in excess of the rate of $500 per annum; provided that 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 $10O annually.
 SEQ. 3. That hereafter the special tax of 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 supplies of tobacco so furnished by him 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 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 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 la borers
 SEC. 4. That on and after May 1, 1883, the internal taxes on snuff, smoking and manufactured tobacco shall be 80 cents per pound, and on cigars which shall be manufactured and sold or removed for consumption or sale on and after the 1st day of July, 1883, there shall be assessed and collected the following Uaxes, to be paid by the manufacturer thereof On cigars of all descriptions, made of to- l bacco or any substitute therefor, $3 per 1000; on cigarettes, weighing not more than three pounds per 1000, 50 cents per 1000; on cigarettes weighing more than three pounds per thousand, $3 per thousand; provided that on all original and unbroken factory packages of smok- ing and manufactured tobacco and snuff, cigars, cheroots, and cigarettes, held by 1 manufacturers or dealers at the time such reduction shall go into effect, on which the tax has been paid, there shall be allowed drawback or rebate of the full amount of 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 at a reduced rate, and no claim be allowed or drawback paid for a | less amount than BIO
 1SEo 5. That on and after the passage | of this act, every manufacturer of tobac- co or snuff shall, in addition to all other requirements of law, print on each pack age, or securely affix by pasting on each | package containing tobacco or snuff manufactured by or for him, label, on which shall be printed the number of the manufactory, the district and State in which it is situated, and these words "Notice.-The manufacturer of this to-
 bacco has complied with all the require ments of law. Every person is cautioned. | under penalties of law, not to use this
 package for tobacco again"