Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1886-04-29
DEALERS IN TOBACCO.

To supply information desired by farm
ers and others as to exemption from special
tax, as dealers in tobacco, of farmer, plant
er or lumberman, we make the following
extracts from the latest circular of instruc-
tions on the subject issued from the inter-
nal revenue department at Washington:
The third section of the Act of March 8,
1888, provides:
"That hereafter the special tax of a deal
er in manufactured toBa&c6 shall not be re-
quired from any farmer, planter or lumber
man who furnishes such tobacco only as ra-
tions or supplies to his laborerso or employees
in the same manner as other supplies are
furnished by him to them: Provided, That
the aggregate of the supplies of tobacco
so by him furnished shall not exceed in
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 provided
further, That such farmer, planter or lum-
herman shall not be, at the time he is fur
nishing such supplies, engaged in the gen.
eral business of selling dry goods, grocer
les or other similar supplies in the name
of a merchant or storekeeper to others than
his own employees or laborers."
IL Will UC OUSClS Cu Tia lIIlo ChClllpllOll
from special tax is not a general n e 1t Is
limited exclusively to three classes of per-
sons, to wit Farmers, planters, and lum-
bermen and that this exemption to these
classes of persons is conditioned and linn
tied. The tobacco is to be sold or furnish
ed only as ~rations or supplies to the en-
ployees or labOrers of said farmer, planter,
or lumberman. The sales must not eX-
coed in quantity one hundred pounds in any
special-tax year, and the person who makes
the sales must not be engaged in the gen.
eral business of selling dry-goods, grocer
les, or other similar supplies, in the man.
ner of a merchant or stOrekeeper, to others
than his own employees or laborers.
In applying these provisions, the office
has ruled:
/. A tenant who rents land for a money
rent, or a certain stipulated amount of cot
ton, corn, or other products, is the farmer,
or planter and he will be entitled to the
exemption from special tax if he shall sell
manufactured tobacco to his own laborers
or employees whom he may hire to work
for him. The owner of the land would not
be entitled to any exemption by reason OF
having so leased his land.
9. In case the owner of the land enters
into a partnership with one or more per
sons, each agreeing to furnish or pay a share
of the expenses and to divide the crop at
the end of the year, the firm would be the
farmer or planter as contemplated by this
law, and the firm would be entitled to X
emption should it make such sales of tobac-
co to its employees or laborers.
3 In the case of a lumberman, the condi-
tions of exemption must be strictly com
piled with. He must furnish the tobacco
as supplies, and must not be engaged in the
general business Of selling dry-goods, gro
ceries, or other similar supplies, in the
manner of a merchant or storkeeper, to
others than his own employees or laborers
+. Any farmer, planter, or lumberman
who furnishes to his laborers or employees
more than one hundred pounds of tobacco in
any special-tax year shall be liable to pay
special-tax as a dealer in manufactured to-
baccO.
5. This provision of law must be con-
strued literally. No exemption from pay
ment of special tax is made for other per,
sons than farmers, planters, and lumber
men.