The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1883-03-05

The New Taxes and Duties.
WASHINGTON, March The following is
the full text of the new tariff bill in relation
tobacco:
Section l. Internal revenue provisions.
sec 2. That on and after the first day of May,
1888, dealers in leaf tobacco shall annually pay
Sl2; dealers in manufactured tobacco shall pay
81 40, all manufacturers OF tobacco shall pay So;
manufacturers of cigars shall pay Sc. 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 SIS; peIdlers of the
third class shall nay 81 20, and peddlers of the
fourth class shall pay $3 so. Retail dealers in
leaf tobacco shall pay $3.50. and 80 cents for
each dollar on the amount of their monthly sales
in excess of the rate of $500 per annum; pro-
vlded, THAT farmers and producers of tobacco
may sell at the place OF production tobacco of
Gnefr 0stn grVwth ana raising at retail, directly
TO consumers, to an amount not exceeding 800
annually,
Sec 3. That hereafter the special tax OF deal
err in manufactured tobacco shall not be re-
CURED from any farmer. planter or lumherman
who furnishes such tobacco only as raiiOns or
supplies to his labOrers or employees, in the same
manner other supplies are furnished by him
TO them, provided that the aggregate of the sup
plies of tohacco so by him furnished shall not
exceed in quantity 90 pounds in any one spe-
cial tax Year, that ls, from The st DAY of May in
any year until tine 3Oth day of April i'll the next
year; aud provided, further, that such farmer,
planter lumherman shall not be, at the time
he is furnishing 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 others than his own
employees or lahorers.
Sec. A. That on and after May l, 1888, the in
ternal taxes on sunff, smoking and manufactured
tobacco, shall be eight cents per pound; and on
cigars, which shall be manufactured and sold, or
removed for consumption or sale, on and after
the LIST day of May. 1888, 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 therefor S3 per thousand; on
per thousand, % cents per thousand on Gig
aretts weighing more than three pounds per
Thousand, rs per thousand.
Provided That on all original and unbrOken
factory packages of smoking and manufactured
tobacco ana sni.ff, cigars, cherOots and Gig
arettes, held by manufacturers or dealers at the
time such reduction shall go into effect, upon
which tax has been paid. there shall be allowed
a drawback or "A rebate of the full amount of the
reduction, but the same shall not apply in any
case where the claim has not been presented
within sixty days following the date of the Re-
duction, and such reb ate to manufacturers may
be paid in stamps at the reduced rate, and no
claim shall be allowed or drawback paid for a
less amount than SO
1t shall ne the duty of the Commissioner Of
Internal Revenue, wlththe approval of the Sec
rotary Of the Treasury, TO adopt such rules and
regulations. and to prescribe and furnish such
blanks and forms as may be necessary to carry
this section into effect
Sec. 5. That from and after the passage of this
act, every manufacturer of tobacco or snuff
shall, in addition to all other requirements OF the
law, print on each package, or securely affiX by
FASTING on each package containing tobacco or
snuff. manufactured for or by him, label, on
which shall he printed the number of the manu-
factory, the district, and the State in which it
situated, and these words:
Notice-The manufacturer of this tobacco has
complied with all the requirements of the law.
Every person is cautioned, under the penalties
OF the law, not TO use this package for tobacco
again.
Sec. 6. That and after the first day of July,
1888, the following section shall constitute and
be substitute for title 33 of the Revised Statutes
of the United States:
DUTIES ON IMPORTS OF TOBACCO
Schedule F-TObacco, cigars, cigarettes and
cheroots of all kinds, $3.50 per pound, and %
per centum ad valorem; but paper cigars and
cigarettes, including wrappers shall be subject to
the same duties as are herein imposed on cigars.
Leaf tobacco, of which 80 per cent is of the re-
quisite size, and Of the necessary fineness of
texture, TO be suitable for wrappers, and of
which more than 100 leaves are required to
weigh pound, If not stemmed, rs cents per
pound; If stemmed, 81 per pound. All other
tobacco in leaf, manufactured, and not
stemmed, 80 cents per pound. Tobacco stems,
Is cents per pound. Tobacco manufactured, of
all descriptions, and stemmed tobacco not spec-
tally enumerated or provided for in this act, 40
cents per pound. Snuff and stuff flour, manu-
tured of tobacco, ground, dry or damp, and
picked scented or otherwise. OF all descriptions,
80 cents per pound. Tobacco, unmnnnfactured
not specially enumerated or provided for in this
act, 80 per centum ad vaorem.
The following is the full text of the sugar
schedule:
All sugars not above No. 13 Dutch standard
in color, shall pay duty on their polarscopc
tests, as follows, viz: All sugars not above No.
IS Dutch standard in color, all tank bottoms,
syrups OF cane.juice, melada concentrated me-
lada, concrete and concentrated molasses, test
ing, by the poariscope, not above rs degrees,
shall nay a duty of 10-100 cent per pound, and
for every additional degree or fraction of de-
gree shown by the polariscopc test, they shall
pay 400 of a cent per pound. All sugars above
No. Is Dutch standard in color, shall be CLASH
fed by the Dutch standard of color, and pay
duty as follows, namely:
All sugar above No. ID, and not above No. 16,
Dutch standard, 2 7o-1O0 cents per pound. All
sugar above No. l6, and not above No. 20,
Dutch standard, cents per pound. All sugars
above No. 20, Dutch standard, $1,000 cents
per pound Molasses, testing not above So de-
grees by the polsriscope, shall pay.a duty OF A
cents per gallon: molasses testing above SO de-
grees, shall pay duty Of Oents per gallon.