Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1883-03-15
THE TARIFF BILL.

The SectlOnS OF Cne tdrlH relatlng 10 tTe
internal revenue are given in full below.
The reductions of special interest are those
on tobacco. The conference committee
changed the law as it passed the Senate in
only three particulars, the most important
being the change of date when the reduc-
tion of the tobacco tax goes into effect from
July !, 1888, to May !:
Section /. That the taxes herein specified,
imposed by the laws now in force, be,
and the same are hereby repealed, as here
matter provided, namely: On capital and
deposits of banks and bankers and national
banking associations, except such taxes as
are now due and payable, and on and after
the 1st day of July, 1883, the stamp tax On
and the tax on matches, perfumery, medic
inal preparations and other articles imposed
by Schedule A, following Section 3437 of
the Revised Statutes; provided that no
drawback shall be allowed upon the articles
embraced in said schedule that shall be ex-
ported on and after the 1st day of July,
1888: provided, further, that on and after
May Is, 1883, matches may be removed by
manufacturers thereof from the place of
manufacture to warehouses within the
United States without attaching thereto the
stamps required by law, under such regu-
latiOns as may be prescribed by the Com
missioner Of Internal Revenue.
Sec 2. That on and after the 1st day of
May, 1883, dealears in leaf tobacco shall an
nualy pay $l2; dealers in manufactured to-
bacco shall pay $2.40 all manufacturers of
tobacco shall pay Sc; 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 $50, peddlers of the second
class shall pay sl5, peddlers OF the third
class shall pay $7.2O and peddlers of the
fourth class shall pay $3.50. Retail dealers
in leaf tobacco shall pay $3.50 and 80 cents for
each dollar on the amount for their month
ly sales in excess of the rate of $500 per an
mum provided that farmers and producers
of tobacco Of their own growth and raising
at retail, directly to consumers, to an amount
not exceeding 500 annually.
Sec 3. That hereafter the special tax Of
a 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
vided, that the aggregate of the supplies of
tobacco SO by him furnished shall not eX-
ceed in quantity 100 pounds in any one
special tax year, that is from the first day
of May in any year until the 30th day of
April in the next year: and provided fur
ther, that such farmer, planter or lumber
man shall not be, at the time he is furnish
ing such supplies, engaged in the general
business of selling dry goods, groceries or
other similar supplies in the manner of a
merchant or storekeeper, to other than his
own employees or labOrers.
Sec.4. That on and after May 1, 1883,
the internal taxes on snuff, smoking and
manufactured tobacco shall be cents per
pound and on cigars which shall be manu-
factured and sold or removed for consump-
tion or sale on and after the lst day of July,
1888, there shall be assessed and collected
the following taxes, to be paid by the man.
ufacturer thereof: On cigars Of all discrip-
tions, made of tobacco or any substitute
therefor, $500 per 1000; on cigarettes not
Weighingmore than three pounds per l ,000,50
cents per 1000, on cigarettes weighing more
than three pounds per 1000, So per LOCO;
factory packages of smoking and manufactu-
red tobacco and snuff, cigars, cheroots and
cigarettes held by manufacturers or deal
ers at the time such reduction shall 60 into
effect, on which the tax has been paid, there
shall be allowed a 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 SO days fol-
lowing the date of reduction, and such re-
bate to manufacturers may be paid in stamps
at reduced rate, and no claim to be allow
ed or drawback paid for less amount than
$40.
Sec. 5. That on and after the passage of
this Act every manufacturer of tobacco or
snuff shall, in addition'to all other require
ments of law, print on each package, or Sc
curely aftix by pasting on each package
containing tobacco or snuff manufactured
by or for him, label, on which shall be
district and State in which it is situated,
and these words: "Notice.-The manufac-
turer of this tobacco has complied with all
the requirements Of law. Every person is
cautioned, under penalties of law, not to
use this package for tobacco again."