The Aberdeen examiner., 1883-03-22


The following is the full text Of the
Tariff Bill" that recently passed Con.
gress, so far as relates to Internal
Revenue:
Be it enacted by the Senate and House
OF Representatives of the United States
| of America in Congress assembled, That
the taxes herein specified imposed by
the laws now in force be, and the same
ale hereby, repealed, as hereinafter
provided, namely: On capital and de
posits OF banks, bankers, and national
banking associations, except such taxes
as are now due and payable; and on and
after the first day of July, eighteen
hundred and eighty.three the stamp
tax on bank checks, drafts, orders, and
vouchers, and the tax on matches, per-
fumery, medicinal preparations, and
other articles imposed by Schedule A
following section thirty-fonr hundred
and thirty seven of the Revised Statutes:
Procid~d, That no drawback shall be
allowed upon articles embraced in said
schedule that shall be exported on and
after the first day of July, eighteen hun.
dred and eighty.three: Prouided fur.
Tier, That on and after May fifteenth,
eighteen hundred and eighty three,
matches may he removed by mapufac-
turers thereof from the place of manu-
facture to warehouses within the United
States without attaching thereto the
stamps required by law, under such
regulations as may be prescribed by the
Commissioner of Internal Revenue.
Sec. 2. That on and after the first day
of May, eighteen hundred and eighty.
three, dealers in leaf tobacco shall an
nually pay twelve dollars; dealers in
manufactured tobacco shall pay two
dollars and forty cents; all manufacture
ers of tobacco shall pay six dollars;
manufacturers of cigars shall pay six
dollars; peddlers of tobacco, snuff, and
cigars shall pay special taxes, as follows:
Peddlers Of the first class, as now defined
by law, shall pay thirty dollars; ped
dlers of the second class shall pay fifteen
dollars; peddlers of the third class shall
pay seven dollars and twenty cents; and
peddlers of tho fourth class shall pay
three dollars and sixty cents. Retail
dealers in leaf tobucco shall pay two
hundred and fifty dolnrs, and thirty
cents for each dollar on the amount of
their monthly sales in excess Of the rate
OF live hundred dollars per annum:
Prooidcd That farmers and producers
of tobacco may sell ut the place of pro-
duction tobacco of their own growth aud
raising at retail directly to consumers,
to au amount not exceeding one hundred
dollars annually.
SEo D. 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 ratiohs or supplies
to his laDorers or employees III the same
manner as other supplies are furnished
by him to them: Procided, That the
aggregate of the supplies OF tobacco so
by nm furnished shall not exceed I'D
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
prooided further, That such farm r,
planter, or lumberman shall not be, at
the time he is furnishing such supplies,
engaged in the general business of sell-
ing dry goods, groceries, or other similar
supplies in the manner of a merchant OF
storekeeper to others than his own en-
ployees or laborers.
SEQ. 4. That on and after May first,
eighteen hundred and eighty three, the
internal taxes on snuff, smoking, and
manufactured tobacco, shall be eighteen
cents per pound; and on cigars which
shall be manufactured and sold or re-
moved for consumption or sale on and
after the first day of May, eighteen hun
dred and eighty three, there shall be
assessed and collected the following
taxes, to be paid by the manufacturer
thereof: On cigars Of all descriptions,
made of tobacco or any substitute there's
for, three dollars per thousand; on
cigaretts weighing not more than three
pounds per thousand, fifty cents per
thousand; on cigarettes weighing more
than three pounds per Thousand, three
dollars per Thousand: Provided, That
on all original and unbroken factory
packages of smoking and manufactured
tobacco and snuff, cigars, cheroots, and
cigarettes held by manufacturers or