New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1883-03-28
THE TOBACCO TAX REBATE.
TREASURY o-rno0IAn or INSTRUCTIONS CNDE
TIL NEW LAW.


TIE NEW LAW.
UAsruxcroy. N arch 27.-The Commissioner of
Internal revenue has finished the preparation of
circular with regard to the forthcoming reduction
of the tax on tobacco and the regulations of the
Derartmcnt concerning claims for rebate After
recitn, the provisions Of the act Of March g. 1888
IN far As they relate to tobacco in its various FORMS
the circular saws:
the expression original and unbroken factory pack
q rrs" emDraces every whole, duly stamped package
ar % ar small winch remains it from the fac
torT with the same contents aud all OF the same,
ma9nfsi,Ifer or deaer is entitled to rebate must he
caTefny nventOre1 May 1888 IN presence 81 two
Witnesses who be persons on goOi
repute in the community for truth anu verlcly ana
not have In crest IN any claim dor loDAto %
on tobacco snuff cigars or cigarettes, ana must not NC
| clerks or employees Of any Claimant
After describing tie form OF label to be used the
circular adds:
This label must be securely AFFIXED by pasting gum
ming to stamped package OF cg rs ana each DO4 or
case containing sta nped packages OF cigarettes ad 20
stamped package OF SUM or tobacco OF one pound
or more IN weight and each box or case containing
packages OF snuh or tobacco weighing eHs IMAM
one pound eac aud this must Dc done at or before he
time counting the packages must DC so anAe1 ~
not to cover any stamp, marx or brand required by law
one inch by two IN For expedition the name the
claimant should be written or stamped On ine aDes b1
fore the day arrives for lakng tne ihveo J. Any man
uacturer dealer prefers TO do 81 may nlmseh
have prepared and printed at ms own expense the re-
baie labels for his goJcs Ia sGcn case me IhDe
be in the words prescribed printed IN req letters on
Label lJSeIl DC OF BIO
above prt scrbed suitable size III strip shape IN
taking inventory the witnesses must zen count All
the packages and keep accurate account OF the same
on sheets OF paper winch they should sign ana denver
10 the claimant be preserved for uure Use II required
| The computations required to nhd the WelBnts
and numbers and the amounts on rebate must DE- care
fully mace aud proved each OF the Witnesses 80 that
they may be able the correctness of ne same
| and the tOtaI sum cialtned. Inc "4lnc1scs
should see tnat additions stock made between
| the completion OF the inventory as IL
must emDrace only the stock hand aud at the begin
| ming of MAY l. II the Deputy Collector or the
Collector mas reason 10 question tine uuswOrtness or
either OF the the validity oil the cal the
case should back until such investigation can be
made win enable tue officers 10 make oennite recon-
| mendatl0n Tor or against tue claim.
Goods III transit will not be Included IN the inventories
taken on Ma, /. When they arrive they must be In
yentOTied separately and additional claims made there
| for. When goods are Deld by factor, c0nms-
sion merchant other agent claims Tor rebate may Dc
| made by MN for and III the name or each owner,
| and tine forms be changed so as
| 10 conform to the facts III such case
No expenses incurred by claimants In taking INVENTORIES
upvn winch TO claims for rebate Will be borne by
the United Claims Tor rebate cannot De trans
| ferred or assigned. All claims must be made ny tne
| oWuet Of the goods or in the owners name by his
| factor commission merchant or other agent
Claims OF manufacturers will be paid in stamps when
so requested the claim, but not otherwise Claims oil
dealers will be paid Ia stamps. Claimants are al
yised particularly careful TO purchase their special
tax stamps coming year before May 1, 1885, 80
that there may be question 10 their rights under
| this act as dealers and manufacturers