The Daily times. [volume] (Richmond, Va.) 1886-1889, 1888-03-07
REVENUE REFORM.
THE INTERNAL REVENUP BILL PRO.
POSED TO CONGRESS.
Taxes on Tobacco and Fruit Brandies.
Report of the Committee on Ways and
Means - Material Reduction. Recon-
ded-Penalties for Violating q the Law.

WAsHINOToN, March 8-The Demo-
cratic majority Of the Ways and Means
Committee to-day submitted 10 the full
text of which Is as follows
Section /. That on and after the first
day ot July, 1888, all taxes on manufac-
tured chewing tobacco, smoking tobacco,
and snuff, all special taxes upon manu-
facturers OF and dealers in said articles,
and all taxes upon wholesale and retail
dealers in leaf tobacco be, and are hereby,
repealed provided, that there shall be
allowed a draw back or rebate of the full
amount oft tax on all original and un-
broken factory packages of smoking and
manufactured tobacco and snuff held ty
manufacturers or dealers on said lst day
Of July, if claim therefor shall be prssen-
ted TO the Commissioner Of Internal
Revenue prior to the 1st day Of Septem'
ber, 1883, and not otherwise. No cain
shall bc allowed and no drawback
shall be paid for an amount less thai five
dollars. 1t shall be the duty OF the Com
missioner of the Internal Revenue, with
the approval OF the Secretary OF the
Treasury, to adopt such rules and regu-
| latiOns and 10 prescribe and furnish such
blanks and foims as may be necessary 10
carry this section into effect.
Section 9. That on and after the lst
day of July, 1888, manufacturers Of cigars
shall each pay special tax Of 80 an
nuallv. and dealers in tobacco shall each
pay special tax Of 81 annually. Every
person whose business IL Is 10 sell on
oner for sale cigars, cheroots, or cigar
cites shall on and after the lst day Of
Nav. 1883, be regarded as a dealer in
tobacco, and the payment OF any other
special tax shall not relieve any person
who sells cigars, cherOots, or cigarettes
/ from the payment of this tax; provided
that no manufacturer of cigars, cheroOts
or cigarettes shall be required TO pay
special tax as a dealer in tobacco as
above defined for selling his own pro-
ducts al the place of manufacture.
Section 3. That the sum of $50 1000 or 90
much thereof as may be necessary be,
and the same j. hereby, appropriated ont
of any money IN the Treasury not other
wise appropriated for the alteration of
dies, plates, and stamps, for furnishing
blanks and forms, and for such other eX-
penses as shall be incident to the collec-
tion Of special taxes al reduced rates pro-
vided for in this act.
Section H. That section thirty.three
hundred and sixty. one of the Revised
Statutes of the United States, and all
laVs and parts of laws which impose re-
strictions upon the sale Of leaf tobacco,
be, and are hereby, repealed.
Section 10 That section thirty
one hundred and seyenty-six of the
Revised Statues be amended so as to read
as follows Section 3l76 The collector
or any deputy collector in any district
shall enter into and upon the premises, If
il be necessary, of any person therein
who has taxable property, and who re.
fuses or neglects 10 render any return or
list required, or who renders false or
fraudulent return or list, and make ac-
cOrding TO the best Information which he
can obtain including that derived from
the evidence elected by the examination
of the collector, and on his own view and
information Of such list or return, accord
ing TO the form prescribed, of the objects
liable to tax owned or possessed, or un-
der the care of or management OF such
person and the commissioner Of internal
revenue shall assess the tax, including
the amount of any due for special tax,
and a penalty OF 2j per centum, and lie
NAV add TO such tax al the rate of 10 per
centum per annum thereon from and af-
ter date. when such tax shall be collected
al the same time and in the same man
81, .pl LIT SO
made and subscribed by such collector or
deputy collector shall be deemed good
and sufficient for all legal purposes.
Section H. That section thity-
three hundred and fifty.tve Of the
Revised Statutes Of the United States be
amended by striking out all after the
said number and substituting therefor
the following And the Commissioner
of Internal Revenue, with the approval
of the Secretary OF the Treasury, may
exempt disiillers of brandy made exclu-
sively from apples, peaches, grapes, or
other fruits from any provision of this
title relating TO the manufacture OF
spirits. except as to the tax thereon.
when in his judgment 1t may seem ex-
pedient to do So
Section IL. That the provisions OF an
act entitled IAN act relating TO the pro-
duction of fruit brandy and 10 punish
frauds connected with the same" APP
proved March g. 1877, be extended and
made applicable 10 brandy distilled from
apples OF peaches, or from any other
fruit brandy distilled from which is not
now required, or hereafter shall not be
required, to be deposited in the dis
tillery warehouse, provided that each
of the warehouses established under the
said act, or which may hereafter be es
tablished, shall be in charge either of
the stOrekeeper or storekeeper and
gauger at the discretion Of the Com
missioner of Internal ReAenue
Section Is That section thlrty-three
hundred and thirty-two OF the Revised
Statutes and the supplement thereto shall
be amended so that said section shall read
as follows When a judgment OF for
feilure in any case OF seizure Is recovered
against any distillery used or tit for use
in the production of distilled spirits be.
cause no bond has been given, or against
any distillery used or fit for use in the
production of spirits having a registered
producing capacity of less than one
hundred and fifty gallons per day, every
still. doubler, worm, worm-tub, mash
tub, and fermenting-tub therein shall be
sold, as in the case OF other forfeited
nrOnertv vitbout beiuy mutilatel or