The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1884-03-05
IMPORTANT TO TOBA eco
GRO WERS.
SALES OF TOBACCO MADE BY FARMERS,
ETC, UNDER THE PRovIso OF SEC
TIoN 2, ACT OF MARCH 3,
..--.-. y. 1892 =.
TREASURY DEPARTMENT,
OFFIcE OF IErEREAL REvENUE,
WARRINGTON, February 10, 1884

wAsHINeToS. February 10, 1884 J p,
Lecis Buekner, Esq CoHr. 9Th Dist,
L0uisUizle, KY:
SIR: My attention has Just been
called to an article in recent issue
of the leading papers of Louisville
in which a ruling of this Office in
regard to sales of tobacco under the
prOviso to Section 2 of the Act of
March 3, 1884, is severely criticized.
The ruling is as follows
"The sales must be of leaf tobac-
co in the form and condition of leaf
as it is ordinarily drisd and cured
for the market" art9
aft the tobacco is twisted by hand
or reduced into condition to be
consumed, or in any manner other
than the ordinary mode of drying
and curing prepared for sale or con
sumption, even if prepared without
the use of any machine or instru-
ment, and without being pressed
or swestened, it is liable to tax of
eight cents pound" 80 &
If the writer had examined the
various provisions of law upon the
subject he would probably have
avoided the error of asserting that
the above named law clearly gives
tobacco producers the right to sell
one hundred dollars worth of their
products per annum ''in any, con-
renient form" igs
The seventh sub division of Sec
ton 3244, of the Revised Statutes of
the United States, is as follows:
"Retail dealers in leaf tobacco,
shall each pay five hundred dollars,
and if their annual sales exceed one
thousand dollars, shall each pay, in
addition thereto, fifty cents for every
dollar in excess of one thousand
dollars of their sales. Every per-
son shall be regarded as a retail
dealer in leaf tobacco whose bust
ness it is to sell leaf tobacco in guam
ties less than an original hogshead,
case or bale, or lCho sells directly to
consumers, or to persons other than
dealers in leaf tobacco, who have
paid special tax as such; or to
manufacturers of tobacco, snuff or
cigars who have paid special tax;
or to persons who purchase in origi- |
nal packages for export" iasl
Z This continued to be the law on I
the subject until May !, 1883. Until
that time, a farmer whose business
t was to sell tobacco of his own
production to any amount directly !
10 consumers was required to pay a
special tax as retail dealer in leaf
,obacco. f-r r.....-
In Section 2 Of the Act of March
!, 1883, which section took effect
Nay !, 1883, it was enacted as fol-
ows ...s....y s
"Retail dealers in leaf tobacco
hall pay two hundred and fifty
poIlars and thirty cents for eact dol
ar of their monthly sales in excess
f the rate of five hundred dollars
,er annum: Prorided, That farmers
nd producers Of tobacco may. sell
{ the place of production tobacco
ftheir own growth and raising At !.
etail directly to consumers, TO an {
mount not exceeding one hundred J
ollars annually. a;, i;.e
1t requires no reference to the
nles governing the construction Of .
tatutes to show that the tobacco 4
AIMED 10 the proviso is the same in !
haracter as that named in the lead !
AZ clause to which the proviso is in /