Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1883-03-22
THE REBATE ON TOBACCO.
Official Notice Jy the Commissioner OF I
Fnl.llnI RouoIarr

Official Notice Jy the Commissioner OF IN
teraGL RerenUc.
The following are the regulations and in
structions proposed by the commissioner
of internal revenue for the guidance of all.
tobacco dealers desiring to present claims
for rebate:
Section 4 of the act of March 5, 1888,
which reduces the taxes on tobacco, smut,
cigars, etc., on and after May l, 1883, pro-
vides shat on all original and uubroken
factory packages of smoking and manu-
featured tobacco and snuff, cigars, cheroots
and cigarettes held by manufacturers or
dealers at the time such reduction shall go
into effect upon which the tax has been
paid, there shall be allowed a drawback or
rebate of the full noun of the reduction,
but the same shall not apply to any case
where the claim has not been presented
within sixty days following tho date of the
reduction; and such rebate to manufactur-
ers may be paid in stamps at the reduced
rate; and no claim shall be allowed or
drawback paid for a less amount than So"
The expression Original and unbroken
factory packages is held to embrace every
whole duly stamped original package,
large or small, which remains as it came
from the factory, with the same contents
and all of the same originally packed
therein. Of course no package from
which any part of the contents has been
taken can be filled up and treated as an
original unbroken package. The goods
upon which the manufactures or dealer is
entitled to rebate must be carefully in
ventoried in the presence of two disinter-
ested witnesses, who must be persons of
good standing in the community, and
must not be clerks Or employees of the
claimant. A form is prescribed for the
inventory. The first column for each class
of goods enumerates the various
sizes of packages, and in
the next column opposite each kind of
packages should be written the total num-
Der of packages of that kind. In the
next column the total weights and num-
bers of each kind should be entered,
and this column should be accurately
footed in each case. The amount of the
footing should be multiplied by the fig
ures printed below it, and the total
amounts of rebate set down underneath.
The various totals should be entered in
the proper places in the re~capitulation,
and the last column footed up to find the
amount to be paid. Tobacco in foil
Wrappers Will DC iHCluOSQ Will OtuST
packages of like weight. Packages of to-
bacco ten pounds or more in weight bear
stamps which are numbered. Columns are
provided for entering the numbers of
such stamps and the weight of each pack
age so stamped. If any such numbers or
weights are omitted without explanation
the claim will be held up for inquiry. The
witnesses should see that these numbers
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great care should be taken that the exact
numbers and weights are given, so that
they may be found to tally with the stubs
at the treasury department. A column
will be provided for entry of packages of
snuff of irregular weights. The weight of
each such package should be given, and if
more space is needed other sheets for the
purpose may be used and securely
attached to the claim. Similar sheets
may be used when required for enter
ing the numbers of tobacco STAMPS and the
weights. In taking the inventory the wit
nesses must each count the packages and
keep a careful tally of the same, and the
tally-sheets should be signed by the wit
nesses and preserved by the claimant for
reference. The computation required to
and the weights and numbers and the
oAlOuhb III ASOobS Aao1b w S&AS4AAA "a
amined and preserved by each of the wit
nesses, so that they may be able to swear
to the correctness of the same and of the
total sum claimed. The accurate and
complete filling up of the various entries
will save great delay in auditing the claims
at the treasury. 10 avoid erasures and
alterations, the figures should be
verified and made accurate before
entering them on the inventory.
The witnesses should see that
no additions to stock areimade before the
inventory should be forwarded to the
proper deputy collector. Where practical
BILE, the afidavits should be sworn to be-
fore an internal revenue officer or an Off
cer having a seal. If lone before an Off
Ger without a seal the deputy collector will,
if he knows the fact, certify that the officer
had authority to administer oaths; if he
cannot do this other proof of the fact must
be supplied in the usual manner of au-
thenticating the official character and acts
of officers who administer oaths. If the
deputy collector or the collector has reason
to question the reliability of the witness or
the validity of the claim he
should so state in his own
affidavit or certificate, as the case
may be, upon the claim, and in such cases
rhe claims will be laid aside for future in
~vestigation. Goods in transit Will not be
included in the inventories taken on May
1. No expenses incurred by claimants
taking inventories upon which to base
claims for rebate, will be borne by the
United States. Claims for rebate cannot
be transferred or assigned. All claims
must be mad by the owners of the goods.
Claims of manufacturers will be paid in
stamps when SO requested in the claim,
but not otherwise. Claims of dealers will
not be paid in stamps. Claimants are ad-
vised to be particularly careful to purchase
their special tax stamps for the coming
year before the 1st day of May. sc that
there may be no question as to their rights
under this act as dealers and manu-
facturers.
Court Announcement.
Nh $3.50