Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1883-03-28
THE TOBACCO TAX.


ING REBATE.
WASHINGTON, March 27.-The commits
sioner of Internal Revenue has inished the
preparation of a circular, which will shortly
be sent to collectors and other interested
persona, with regard to the forthcoming re-
duction OF the tax on tobacco, and the regu-
latiops OF the department concerning claims
for rebate. 1t will be accompanied by new
blank forms for Use in making inventories
Of the stock on hand May lat, when the re-
duction goes into effect, and forms OF afii-
davits and certificates which must be hled
with all claims for rebate of tax. The I'M
portant sections of the circular are as follows;
First.-section of the act OF March 5. 1888,
ETC.. and after May ], 1883 provides that on all
original and unbroken factory packages of smok-
ing and manufactured tobacco and snuff, cigars,
cheroots and cigarettes, had by manufacturers or
dealers at the time such reduction shall go into
effect upon which the tax has been paid, there
shall be allowed q drawback or rebate of the fuIl
amount of the reduction; but the same shall not
apply in any case where the claim has not been
presented within ssxtS days following the date OF
the reduction, and such rebate 10 manufacturers
may be paid in stamps at the reduced rate and no
claim shall be allowed or drawback paid for less
amount than $40.
Sccond.-The expression original and unbroken
factory pacssgea emit, embraces every Mnoie guy Y
came from the factory, with the same contents,
and all of the same, originally packed therein.
dealer Is entitled to rebate must be carefully in
venteried on the LIST OF May, 1883 in the presence
of two disinterested witnesses of good repute who
must not be claimants in similar cases. nor clerks
or employees of any claimant under the act.
Sections 4, and rebate to the use and proper
method of filling out of the forms for inventories.
Sepenth.-Labels substantially in the following
form will be furnished to collectors and distrib-
uted 10 claimants of ate inventoried for rebate
May ], 1888: 'By-of-of the-district Of
act of March Sd u This label must be securely af-
hxed to each stamped package of cigars and each
how 0on tai mi mo ST m mar M m
or tobacco Weighing less than one pound each. and
this must be done at or before the time for count
ing the packages. ANY man ufacturer or dealer who
prefers to do 30 may himself have prepared and
printed at his own expense rebate labels for his
words prnsed in red ietters on Wbite
paper of suitable nZe and In strip shape.
section relates to precautions which must be
taken by witnes es to make sure that all packages
con tain their original contents.
Ninth.-In taking an inventory witnesses must
each count all 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 presented for future use Il required Gompu,
tations required to find weights and number and
amount of The rebate must be carefully made and
proved by each of the witnesses so that he may be
able to swear to the correctness OF same or to the
total sum claimed.
Tenh.-witnesses should see that no additions
to the stock are made between the commemorate t
and completion eff the inventory. as it must en-
brace only the stock on hand At the beginning OF
May LIST.
Eleventh "A Calm, when duly signed and sworn
to by the claimants and witnesses. should be for
varied to the proper deputy.collector. Where
practicable afidavts should be sworn to before an
internal revenue officer an officer having seal
Ts1afh.-f deputy collector collector has
reason 10 question the reliability OF either of the
witnesses or validity of claim, the case should be
held back until such Investigation can be made
as will enable the officers to make . definite
recomme ndation for or against the claim before
forwarding IL.
Thirteenth Goods in transit will not be in
Guided in the inventories taken on Msy 1st When
they arrive they must be inventoried separately,
and additional claims made therefor.
FOurteeRth.-Where goods are held by factor,
| commission merchant or other agent, claims for
| rebate may be made by him for sny time of each
owner, and forms can be changed so as 10 conform
to facts in such cases.
| FIteenth-No expenses incurred by claimants in
taking inventories In which to base claims for re-
| bate will be borne by the United States.
SixLeenth-Claims for rebate cannot be trans
| ferred OF assigned. All claims must be made by
owners of goods or in owner Tame by bis factor,
commission merchant or other .gent.
Setenteeath.-Claims of man 1facturers will be
| paid in stamps when requested in the claim,
but not otherwise. Claims OF dealers Will not be
paid in st,mps.
Observation-Disclosures are ad yised to be psrticu-
larry careful to purchase their special tax stamps
| for the coming year before the first day of May,
1883 80 there may be question TO their rights
under this act, as dealers and manufacturers.