The Iola register. [volume] (Iola, Allen County, Kansas) 1875-1902, 1888-03-16
the REVENUE GIL

THE REVENUE GILL
Tho New InteFnal Rsvsau0 nun - Agreed
Upon BY the Majority d The Ways and
Means Committse-The Tag Taken on
Chewing and Smoking Tobeoeo-Othef
Provisions q the Bill.
WASHINGTON, March 6-The Democratic
majority Of the Ways and Means Commit
tee to-day submitted to tho full committee
the Internal Revenue bin. the text Of
which il - follows:
Section I. That on and after the nrst day Of
July, 1854 all taxes on manufactured chewing
special taxes ON manufacturers OF and dealers
In said articles, and Ill taxes upon wholesale
and retail dealers In leaf tobacco be and sre
hereby repealed; provided that there shall be
allowed . drawback or rebate Of the
full amount Of tax on al original
and unbroken factory packages. smoking and
manufactured tobacco and snun held by manu-
claim therefor shall be presented to the Com
missioner Of Internal Revenue prior to the lst
day Of September 1883 and net otherwise. No
CLAIM shall be allowed and no drawback shall be
paid for IN amount less than I'VE dollars. It
shall be the duty of tho Commissioner Of Inter-
nal Revenue, with the approval Of the Secretary
Of the Treasury, to adopt such rules and regulA-
tons and TO prescribe and furnish such blanks
and forms as may be necessary to carry this
section into effect
Section 9. That on ard after the LIST day Of
July, 1888, manufacturers of cigars shall each
pay special tax Of three dollars annually, and
dealers in tobacco each pay special tax OF one
dollar annually. Every person whose business
1t is to sell, or to offer for SALE cigars, cheroots
| and cigarettes shall on and after the LIST day of
May, 1883, be regarded as 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, che
roo Is or cigarettes, shall be required to pay .
special tax as dealer in tobacco as above de-
fined for selling his own products at the place
Of manufacture.
Section three appropriates 3el00O for ex-
penses incidental to carrying the above into ef-
feet.
Section T. That section 1861 Of the revised
statutes Of the United States and all laws aud
parts Of laws which impose restrictions upon
the sale Of leaf tobacco be, and are hereby re-
pealed.
Section 8. That whenever in any statute de-
| nouncing any violation Of the Internal Revenue
laws as a felony, crime or misdemeanor, there Is
prescribed in such statute q minimum punish
| ment less than which minimum no fine. penalty,
impri>onment or pun,shment ia authorized In
be imposed every such minimum punishment
is hereby abolished. and the court or judge in
each case shall have discretion to impose any
tEe, penalty, Imprisonment, or punishment not
exceeding the limit authorized by such statute,
or punishment be less or greater than the said
minimum SO prescribed.
der the Internal Revenue lave shaIi he ;ssned
on anv of,davit m.tino ch.rces IN ,nforma.
tion md he,ief upless sucb ,fDd,v;t 10 n.da
nv n collector nv denntv co,iector NJ internal
revenre or bv a rovenne o,ont ora nth tha
exception aforesaid M worrant shaI be
,ssned eYcert m . .wo.r comn,oir@ cot.
tine forth Tho orensas an a,,o-;ns,
them In te within the nercono, Lnowi'
edoe NJ Tho og,ont Ana Tho I1r;,.d
States shall not he liable n nav anv
600 - ,,o-sh,,. .,..,,s .o;s., faS Sny
officers for anv warrant issued or orrest made IN
prosecutions under the Internal Revenue laws
unless there he a conviction or the prosecution
has been approved either before or after such
arrest by the attorney of the limited States for
the district where the offense is alleged tn have
been committed or unless the prosecution was
commenced by information or Indictment
Section 2. That whenever a warrant shall be
officer having Jurisdiction for the arrest of any
person charged with q criminal o1ense, such
warrant accompanied by the AFFIDAVIT on which
the same was issued shall be returnable before
some judicial officer named in section 1914 of
the revised statutes residing in the county of
arrest, or il there be no such judicial officer in
that county before some such judicial officer
residing in a county nearest to the arrest.
This section shall not apply to the Indian Terri
tory.
Section g. That the circuit courts Of the
United States and district courts and Judges
thereof exercising circuit court powers and 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 circuits as may be necessary. And said
courts or the judges thereof, shall have au-
thority to remove at pleasure any commits
si0ner heretofore or hereafter appointed in said
districts.
Section Q, That the Commissioner of Internal
Revenue 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 In
ternal Revenue laws.
Section 10 amends section 3176 Of the revised
statutes.
Section H. That section asns n, tho rev,eea
statutes Of the IInited States he amended hr
striking out all after said number and snbsti.
tuting therefor the following: And the
Commissioner Of Internal Revenue NTH