Evening star. [volume] (Washington, D.C.) 1854-1972, 1888-03-06

Tne democratic majority OF the ways and means
committee to-day submitted to the full committee
the Internal revenue bill The bill provides as
follows:
section I. That on and after July /, 1885, all
taxes on manufactured chewing tobacco smoking
tobacco ana snuff, all special taxes upon manu-
facturers OF and dealears In said articles and all
taxes upon wholesale and retail dealers In leaf to-
oacce De- and are hereby, repealed: Provided, That
there shall be allowed drawback or rebate OF the
ful amount OF tax On all original and unbroken
factory packages OF smoking and manufactured
tooacco ana snun held by manufacturers or des.-
ers on said nrst day OF July If claim therefor shall
be presented to the Commissioner of Internal Reve
nue. prior TO september /, 1883, and DOT otherwise.
De paid Tor an amount less than nve dollars.
sec z That On and after July 1, 1855, manufac.
ses o. cg na shall each pay special Tax Of IS
special tax OF 81 annually. Every person whose
business II Is to sell or oYer for sale cigars, che
f be- ssarstes shall on and AFTER Nay ISIS
ment OF any other special tax shall not relieve any
rson VINO sells cigars, cher0Ots or cigarettes from
ufacturer OF cigars cheroots cigarettes shall be
required 70 pay special tax as dealer In tobacco,
as ABOVE oenned, for selling his own products al
sec = That the sum OF 10000, or SO much
thefeoi as may be necessary, be and the same Is
nereoy, appropriated, out Of any money not other
wise appropriated for the alteration OF dies, plates
anu stamps, for furnishing blanks and forms, and
lor such 0Lher expenses shall be incident TO the
provided in this act
SEC 4. Thai section 1901 OF the Revised Statutes
OF the United States, and all laws and parts OF
laws which impose restrictions upon the sale OF
lear TOBACCO be, and are hereby, repealed.
Sec .. That whenever in any statute denounc-
Ing any violation Of the internal-revenue laws
ielony, crime or misdemeanor, there Is prescribed
IN sucn statute minimum punishment, less than
winch minimum no line, penalty, imprisonment or
punishment Is authorized to be imposed, every
sucn MINIMUM punishment Is hereby abolished,
anu the court or judge In every such case shall
nave discretion to impose any fine, penalty, i'm
prlsonment or punishment not exceeding the
limit authorized by sucn statue, whether such
me, penalty, imprisonment or punishment be less
or greater tnan the said minimum so prescribed.
Sec. o. That no warrant, In any case under the
MISUNDERSTANDING laws, shall be issued upon an az
ndavlt making charges upon Information and be-
lief, unless such af1idavit Is made by collector
or deputy OF internal revenue, or by revenue
agent and, with the exception Aforesaid no war
rant snail ne Issued except upon sworn COM
plant, ting forth the facts constituting the
tense and alleging them 10 he within the personal
knowledge of the afliant. And the United states
shall not De liable 70 pay any fees to marshals,
clerks. commissioners, or other officers, for any
warrant issued or arrest made In prosecutions I'M
der the internal-revenue laws, unless there De q
conviction, or the prosecution has been approved,
either before or after such arrest by the attorney
OF the United States for the dlStrict where the Of
tense Is alleged TO have been Committed or unless
the prosecution was commenced by Information or
Indictment
Sec. z. That whenever q warrant shall be issued
by commission or other judicial officer having
jurisdiction for the arrest OF any person charged
Win criminal 0nenSe, such warrant, accom-
panied by the affidavit on which the same was
Issued, shall be returnable before some judicial
officer named in Secuo 10l4, Of the Revised Stat
utes, residing In the county or arrest or II there
be no Sucn judicial officer IN that county, before
some judicial officer residing In another county
nearest TO the place OF arrest. And the Judicial
officer, before whom the warrant Is made return
able as herein provided, shall have exclusive
authority To make the preliminary examination OF
every personarrested Aforesaid, ana 10 discharge
hun, admit him TO bail or commit him to prison,
as the case may require: PrOvided, That this
se:tion shall not Apply 10 the Indian Territory.
Sec. 3. That the Circuit Courts q the United
states, and the district courts, or JUDGES thereof
exercising Circuit Court powers, anu the district
courts OF the territories, are authorized TO appoint
In different parts OF the several districts in which
said courts are held, as many discreet persons TO
be commissioners OF the CircuIt Courts as may be
deemed necessary. And said courts, or the judges
thereof shall have Authority to remove at pleasure
any commissioners heretofore or hereafter ap-
pointed In said districts.
Sec. d That the Commissioner OF Internal Reve-
nue., with the approval OF the Secretary OF the
Treasury, may compromise any civil or criminal
case, and may reduce or remit any fine, penalty
forfeiture, or assessment under the internal reve-
Sec. 10. That Section 3176, r. S., be amended so
as TO read as follows: 1.-THE collector any deputy
collector in any district shall enter into and upon
the premises. II 1t be necessary, or any person
therein who has taxable property, ana who refuses
or negects to render any return or list required or
make, according TO the best Information which he
can obtain, including that derived from the EVIL
dence elected by the xamination OF the collector
and on his own view and information, such list or
return according 70 the form prescribed OF the
objects liable to tax owned or possessed or unuer
the care or management OF such person, and the
Commissioner OF Internal Revenue shall assess the
tax thereon, including the amount, II any, due for
special tar, and penalty OF 20 per centum, and
be may add " such tax at the rate Of 10 per
centum per annum thereon from and after the
date when such tax became due and payable. The
interest 80 added 70 the tax shall be collected at
the same time and In the same manner as the tax
And the list or return 80 MADE and subscribed by
such collector or deputy collector shall he deemed
good and sufficient for all legal purposes"
SEC. IL That section 1855, X. &, be amended
by striking out all after said number, and SUBJ
s.ituung therefor tine following: "And tne
approval OF the Secretary OF the Treasury,
may exempt distiliers OF brandy made eX.
clusively from apples. peaches, grapes, or other
the manufacture OF spirits, except as to the tax
thereon, when IN his Judgment it may seem expe-
dent TO do sO.'
soc. r. That the provisions of an act entitled
IAN act relating to the production Of fruit-brandy,
aud 10 punish frauds connected with The same"
approved March . 1877, be 1, extended and made
peaches or from any other truit-brahdy distilled
from which is not now required, or hereafter shall
not be required, to be deposited In a distiliery
warehouse: Pro,tded, That each OF the ware
houses established under said act, or which may
hereafter be established, Shall be In charge either
OF a sLOrekeeper or a storekeeper ana gauger, at
the discretion Of the COMMISSIONER OF Internal
Sec I3. section 1882 r. s. and the supplement
thereto Is amended so that II reads as fol. Ows:
"When a Judgment OF forfeiture, In any case OF
SEIZURE Is recovered against any diSt1ery used or
Mt for In the production or distilled spirits be-
cause no bond rs been given, or against any dis
tillery used or mt for use In the production OF
Spirits having registered producing capacity OF
less than one hundred and fifty gallons a Cfay.
every still, douDler, worm, wOrm-tub, mash-tub
and fermenting-tu therein shall be sold as in case
of other forfeited property, without being mutt
lated or destroyed. And In case Of seizure OF a
STILL douDler, worm, wOrm-tub, rermenting.tub
mash-tub or other distl ling apparatus vi any
kind whatsoever, Tor any OIense inyOlving forfeit
urt OF the same, II shall be the duty OF the Selling
onicer TO remove the same from the place where
seized TO place Of safe storage; and said prop
erty so seized shall be sold provided by law but
without Deing mutilated or destroyed"
Sec IA Section 1885, X. s., Is amended by sub
stituting for It the following:
"The Secretary OF the Treasury may exempt all
distiIleries which mash less than % bushes OF
grain per day from the operations OF the provisions
or this title relating the manufacture OF spirits
except as TO the payment OF the TAX, which said
tax shall then he levied and collected on the ca
pacity OF said distillerles; and said distiieries
shall then be run and operated without store
keepers or 1stCrekeepers and gaugers.' And the
Commissioner OF Internal Revenue with the ap-
proyal OF said Secretary, may establish special
warehouses, In which he may authorize TO be depos-
tied the product OF any number OF said dstieries
10 De designated by him. and In which any distiller
operating any such d1sIIilery deposit his prO-