The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1883-05-03
THE TAXES ON TOBACCO,
Statement OF the Reductions Made by
the Now internal Revenue Tax Bul.

The extent of the reduction in the
taxes on tobacco and it's products made
by the recently passed Act "to reduce
internal revenue taxation" &C., and the
changes it makes in the law do not seem
TO be generally understood by growers of
and dealers in tobacco in this State.
There has been reduction of abou.
fifty per cent. in the rates for licenses
charged by the Government.
Under the new law on and after Nav
lst dealers in leaf tobacco will nay an
nually tax of $l2, dealers in manufac
tured tobacco $40, all manufacturers of
tobacco So. manufacturers of cigars So,
peddIers Of tobacco, snuff and cigars of
the first-class, as now defined by law,
$50, of the second. class SIS, of the third
class $.20, and Of the fourth class So. 60,
and retail dealers in leaf tobacco $3.50.
| and 80 cents for each dollar on the
amount of their monthly scales in excess
of the rate of $500 per annum. Farmers
aud producers 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
SlOO annually. No tax for dealing in man.
ufactured tobacco will be required from
farmer, planter or lumbernlan Furnishing
such tobacco as rations and supplies to
his laborers and employees, provided that
such supplies do not exceed one hundred
pounds weight during the year, and that
the farmer or lumberman is not engaged at
the time in selling goods as merchant
TO others than his employees or lab0rers.
From May lat rebate to the extent of
the reduction on all original and unbro-
ken factory packages Of tax and tobacco
and its products held by manufacturers
and dealers on May lst is provided for,
In case the claim for rebate is made
within sixty days thereafter.
10 secure this rebate the manufactures
or dealer must, on May /. take an inven.
tory Of his stock on hand "at the begin
ming" OF that day, entering the different
items under the appropriate heads in
the rebate blank, which he can procure
from the collector Of the district or which
he may have printed for himself. The
inventory must be taken in the presence
of two impartial witnesses, each Of whom
must personally count and inspect the
stock. BY impartial witnesses" is meant
two persons who have not the slightest
interest or ownership in the goods, direct
or Indirect, and "who are not clerks or
employees Of the claimant or of
any. other claimant under said Act"
Buth the dealer or manufacturer
and the witnesses are required to make
athGavit tnat the inventory ~ correct, and
that every requirement of law in the
preparation OF the same has been COM
piled with. The inventory and affidavits
are to be turned over to the deputy col.
lector, who is required to investigate the
claim and, upon hnding all correct, to
make affidavit to that effect and turn the
matter over to the collector who will Ger.
tlfy the claim TO the internal revenue
department at Washington. Rebate
labels are to be attached to each original
and unbroken factory package examined.
Claims for rebate cannot be sold or trans.
ferred. Before they are allowed and
warrant or check issued for their pay
ment they must be passed upon by the
internal revenue department., the fifth
auditors Office and the comptrolIer's
office: ltmay be November or December
next before the warrants are issued to
claimants, but payment in cash to deal
ers cannot be made until Congress passes
an appropriation for that special purpose.
On receiving their warrants dealers can
sell them if they desire, as the law does
not require that they shall be presented
for payment by the claimant. Dealers ale
not required to afhx rebate label to each
package containing ten or twenty ciga.
rettes, or to each one ounce, two ounce
of foil chewing tobacco; or to each two
ounce, four ounce or eight ounce package
Of smoking tobacco. Rebate labels are
to be affixed to each box or case contain.
ing stamped Packages Of cigarettes, as,
for instance, on each box containing FIVE
hundred cigarettes in stamped packages
of l0s and 20s, and such labels are TO be-
affixed on the outside of boxes containing,
say one quarter gross one or two ounce
stamped foil packages chewing tobacco;
and on the outside of each box contain.
ing, say one quarter gross two ounce, four
ounce, or eight ounce stamped packages
OF smoking tobacco. All stamps for ten
pounds and upward have serial numbers
TO be entered in the inventory. There
are no serisl numbers printed on stamps
for less than ten pounds.
The following is specimen Of the
Rebate Label when filled out according
to law:
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