The Abbeville messenger. (Abbeville, S.C.) 1884-1887, 1886-04-06
Circular No. 29S.
-.
w HSdIISGTOS Dccpmbrr ..

WHNuNGToS December "a. 1885.
The third s~ectioTofthe Act of MST%ha ,, 1883,
"That hereafter the special tax of,, ,,,u
IN manufactured tobacco shall not be rco,ir-
cd from any farmer, planter. or luuL,rnn,
who furnishes such tobacco only os r,t;nr. ~
supplies to his laborcrs or cmpioyrcs in thn
same manner as othe. supplies are furnished
by him to them Proridcd, That Inc ar",.,
gate OF the supplies of tobacco SO by him fur
nlshed shall not exceed in quantity one hunJ-
dred pounds in any one special tax yrnr. inn,
IS, from the first day of May in any ycar unt;I
the thirticth day Of April IN the nryt -,
amt h;|"f!drd Fu'Id"r, That such f;r;nrr
Pian",f' or '"iibcrman shall not be-. a. the
time he Is furnishing such srppl,cs. rnm,nna
in the general business of scliinr drv r'nJ.
groceries,, or other similar supplies In inc
manner o! II merchant or storekcrper To o,hrrs
'han ms own employees or laborers."
II Is dec'hcd advisable that the attention
Oh Collectors OF Internal Revenue. their dion,
utles, and all other revenue officers. shnnI,
De particularly called to this provisinn nf
law, and that. all persons coming undrr If
shonla DC notified as to its precise scope,
With this view this Circular is issued. and
Collectors are requested to immediately make
hPP'catl"n Tor as many copies thereof as they
may require FOR the next special tax year.
IL Will be observed that this exemption from
special tax is not a general one. II is i;n;t"J
exclusively to three classes of pcrson. ="
Wit Farmers planters, and mbermen and
tnaI this exemption tn these classes of nor.
sons IS conditioned and limited. The tobacco
is I" be sold furnished only as %rations or sun
LIS S ~ .ne eilpl >yes ar iaborcrs of said far
mtr, planter, or lumberman. The sale must
not exceed in quantity one hunyeG D0unds in
any spcc'aI-tax year, and the person WIN
makes the sales must not be engaged in the
general business OF selling drv-goods, gro
ue G. or o.nGr similar supplies, in the man
T. u II merchant mr. Sfnrnlnn,,. l.
mar his own employees or laborcrs.
IN applying these provisions, the office has
ruled Se ""'
la tenant who rents ladns for n money
ten'' OF FORA certain stipulated amount of cot
ton, corn, or other products, is the farmor or
p!ihnter, anu he will be entitled to the cycnn-
ton from special tax if he Shall sell man
uiacturcd tobacco to his own labor,rs or en-
RR,,oSeS whom he may hire to work for him
The owner Of the land would not bc rnt;tInJ
to any exemption by reason of having so
leased. "S ,"
= In case the owner Of the land enters into
Il partnership with one or more per;ons, e.ch
agreeing to furnish or pay a share of the cx-
the year, the firm would be the farmer or
planter as contemplated by this law. and
inc hrm would be entitled TO cxcpmtion should
IL make such sales of tobacco to its cmploves
or laborcrS, 'N
, 5. In the case of ii lumberman. tha co,d;-
with. he must f"r n.a1 HAAI Tacso complied
plies, and must not bTy q in the gcn" upll
business of selling d~rAZgo6As. groceries. or
other similar supplies. the manner Of a
merchant or storekeeper, to others than his
own employees or lab0rers. '
+. Any farmer, planter, or lumbcrman who
furnishes to his Ia bnrrrs or cmpIovcs ,,nrs
th0n one Aundred Pomnds of tobacco in anv
sPeclai-tax year shall be liable to nav snccial
tax as a dealer in manufactured tobacco.
!: Ihis provision of law must be construed
htprai,V. 40 exemption from payment of
cescial tax is made for other p.rsons ihsm
farmers, planters, and lumbcrmcn.
~ u JOS. =. MILLER.
W Gmiin, Commissioner
Deputy. Collector.