Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1883-04-28

neDate must be Prepared.
Nashville American.
The following are the instructions issuad
10 dealers in and manufacturers of tohoooo
ana cigars as to the matter of claiuino, tbe
rebate on goods on which the tax has oil.
ready been paid. AS nearly twelve hundrad
licenses were issued in this district durIno
the last year, the circular will prove of in.
terest to many readers:
l.. Section of the act OF March z 1881
Whlch reduces the taxes on tobacco snuff
cigars ETC., on and after MAY l, 1881 provide.
THAT on all original and unbroken factory
packages OF smoking and manufactured to.
DacSo ahd snun, cigars. cheroots and cigaret-
teS held Dy manufacturers at the time such
reduction shall go into effect, upon which
the tax has been paid, there shall be allowed
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 reduction; and such rebate to manu-.
facturers may be paid in stamps at the re-
duced rate; and no claim shall be allowed on
drawback paid for less amount than ten
2. The expression original and unbroI:er
factory packages" embraces every whole
duly stamped package, large or small, which
remains as ii came from the factory, with
the same contents and all of the same orig.
inally packed therein.
3. The goods upon which the manufacture
er or dealer is entitled TO rebate must be care
fully inventoried on the first day OF May
1888, in presence of two disinterested witness
ses, who must be persons of good repute III
the community for truth and veracity. and
must not have an interest in any claim fol
rebate OF tax on tobacco, snuff, cigars, or CT
garettes under the 4th section of the Act OF
March 3, 1888. and must not be clerks or en-
ployes of any claimant under said act.
4. The form on the first page of this sheet
is prescribed for the inventory. The first
column for each class of goods enumerates
the various sizes of packages, except those
hearing nnmhara6 StamnG and the next
column opposite each kind of package should
be written the whole number of packages OF
that kind. In the next column the total
weight of tobacco or snuff, and the whole
number of cigars or cigarettes contained In
each class of packages should be entered
in each cIse, and the total should be multi
piled by the figures printed below it, and the
amount of rebate set down underneath. Inc
several totals and the products should De
entered IN the proper places in the recapltu-
lation, and the last column thereof footed up
TO find the amount to be paid.
5. Packages OF tobacco OF ten pounds or
more in weight bear stamps known as cou-
pom stamps, which are numbered sertally.
The numbers of the stamps on every pack
age weighing ten pounds or more must be
entered separately in column 8, and when
that is filled in columns 10 and IL, and the
weights of the packages must be entered In
columns ii ana IL, opposite the numbers Oh
the stamps. The entry of weights should In
every case include the entire weight repre-
scented by the stamps and coupons on Jhe
package. II two or more stamps are found
should be given, writing them one under the
other, opposite the stamp-weight of the pack
age. The weights in columns 9, IL and IL
should be added and the amount OF each
column carried up and entered on the line
provided in column Z. The total of that
column will thus show the weight OF all the
tobacco on which rebate is claimed. 80,
If any numbers weights are omltted
without explanation, the claim Will DE helu
up for inquiry. The witnesses should see
that these numbers and weights are entered
correctly and the inventory made complete
before the affidayiLs are sworn TO, ana great
care should be taken that the exact mum bers
and weights are given, so that they may pe
found to correspond with the stubs at the
Treasury Department, from
snuff of irregular weights not fOund IN COL
umn /. The weight of each such package
should be given, and if more space is needed
other sheets for the purpose may be USED ana
securely attached to the inventory. Similar
sheets may be used when required IoT ShI YER
ing numbers of tobacco stamps ana tne
weights, If columns $, 9, 10, ETC., are not SUM-
Client.
7. Labels substantially in the following
form will be furnished to Collectors and dis
tributed to claimants:
REBATE.
INvESToRIED FOR REBATE MAY l, 1855,
BY - Of, of the - District OF -. ACT
of March 8, 1885,"
This Label must be securely affixed by past
ing or cumming to each stamped package OF
cigars, and each box or case containing
stamped packages of cigarettes, and TO each
stamped package OF snuff or tobacco of one
pound or more in weight, and to each box or
case containing stamped packages of snuff
or tobacco weighing less than one pound
each and this must be done at before the time
Of counting the packages. 1t must be sokafh liked
as not to cover any stamp, mark or brand re-
quired by law to be upon the package. The
labels will not be less than one inch by two
in size. For expedition, the name of the
claimant should be written or stamped upon
the labels before the day arrives for taking
the inventory. Any manufacturer or dealer
who prefers to do so may himself have pre-
nd al nVnpQSp- the
rebate labels for his own goods. In such
case the label must be in the words prescribed,
printed in red letters on white paper, but the
label itself may be either OF the size above
prescribed or of suitable size in strip shape.
<. Boxes of cigars are often open for the in
Spection of the customer and II not sold are
closed again and fastened. The fact that the
stamp is broken or cut Is reasonable evil
dence that the box has been opened. In eV-
cry such case the witnesses should have the
box opened aud examine the contents 80 as
TO satisfy themselves whether the cigars orig
inally packed in the box are all there and no
Others. Boxes OF tobacco are frequently so
stamped that they may be opened without
breaking the stamp. The witnesses should
examine such boxes for other evidences of
opening, and where they are in doubt they
should insist that the boxes be opened and
the contents submitted to inspection.
9. In taking the inventory, the witnesses
must each count all of the packages and keep
an accurate account of the same on sheets of
paper, which they should sign and deliver to
the claimant to be preserved for future use II
required. The computations required to find
bate, must be carefully made and proved by
each of the witnesses, so that they may he
able To swear to the correctness OF the same
and of the total sum claimed. The accurate
and com plete filling up of the various entries
will save great delay in auditing the claims
at the Treasury. To avoid eTasureS and al
terations, the figures should be verified and
made accurate before entering them on the
inventory.
10. The witnesses should see that no adj
ditiOnS to stock are made between the COM
mencement and completionlot the inventory,
rs II must embrace only the stock on hand
at the beginning of May LIST.
II. The claim, when duly signed and
sworn to by the claimant and the witnesses,
should be forwarded to the proper deputy col
lectOT. Where practicable. the afbdaVitS
should be sworn TO before an internal reve-
nue. officer, or an officer having n seal. if
done before an officer without seal, the
deputy collector will, if he knows the fact,
certify that the officer had authority to adj
proof of the fact must be supplied, in the
usual manner of authentiCating the official
character and acts of officers who administer
Oaths. The officer who administers the oath
should previously cause the affidavit TO be
read in hearing OF atfiant, and, il he objects TO
any portion Of IL, should modify il, 50 that
the affiant can truthfully subscribe to it.
II. Ifthe deputy collector or the collector
has reason To question the reliability of either
of the witnesses, or the validity of the claim,
the case should be held back until such in
veStigation can be made as will enable the |
officer to make "a definite recommendation
for or against the claim before forwarding |
II.
l3. Goods in transit will not be included |
in the inventories taken on May l. When |
they arrive they must be inventOTied Sepa- |
rately, and additional claims made thereof |
= fully explained in regulations, series ., |
No. IL, supplement Mo-
IA. Where goods are held by factor, COM |
mission merchant, or other agent, claims for |
rebate may be made by him for and in the |
name of each owner, and the forms can be |
so as to conform to the facts in such |
cases.
Is. No expenses incurred by claimants in |
.Aking inventories upon which To base |
claims for rebate will be borne by the United |
States.
Ii. Claims for rebate cannot be transferred |
ed by section AT7 United States Revised |
All claims must he made by the /
owners of goods, or in the owners name by /
his factor, commission merchant, or other |
agent.
Il. Claims OF manufacturers will be paid in /
tampS when SO requested ia the claim, but not |
otherwise Claims Of dealers will not be paid |
n stamps.
Is. Claimants are advised to be particular
y careful TO purchase their special tax
lamps for the coming year before first day
II May, 1883, So that there may be no question
IS To their rights under this act, dealers
mi manufacturers.
Just Ms Way.
"I see," she observed, as she look
ed up from her paper, "that anoth-
woman who was perfectly sane all
the time has Just been released from
"a luDatic asylum after a detention |