The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1888-03-07
uNrAxEp TosAcco.
The internal Revenue Bill Prepared
by the Democrats.
Taxes on Tobacco, the Manufactur-
ers and Dealers Repealed.
Methods of Enforcing the Provisions
of the Bill.

Internal Revenue bill, the text of which is
as follows
Section /. That on and after the first day
of July, 1883, all taxes on manufactured
chewing tobacco, smoking tobacco and snuff,
all special taxes upon manufacturers 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be and are hereby repealed.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 drawback or rebate
of the full amount of tax on all original and
unbroken factory packages OF smoking and
manufactured tobacco and snuff held by
manufacturers or dealers on said first day of
July, if claim therefor shall be presented TO
the Commissioner of Internal Revenue prior
to the first day of September, 1888, and not
otherwise No claim shall be allowed and
no drawback shall bel paid for an amount less
than five dollars. 1t shall be the duty of the
Commissioner Of Internal Revenue. with the
approval Of the Secretary of the Treasury,
to adopt such rules and regulations, and to
prescribe and furnish such blanks and forms
as may be necessary to carry this section
into effect.
Sect. 2. That on and after the first day of
July. 1888, manufacturers of cigars shall
each pay special tax of SO annually, and
dealers in tobacco shall each pay a special
tax of dollar annually. Every person
whose business it is to sell or offer for sale
cigars, cheroots or cigarettes shall on and
after the first of May, 1888, 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, cheroots or cigar
cites shall be required to pay special tax as
dealer in tobacco. as above defined, for
selling his own products at the place Of man
ufacture.
Sect. 3. That the sum Of twenty thousand
dollars, or so much thereof as may be neces-
sary, be and the same is hereby appropriated
out 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 expenses as
shall be incident to the collection Of special
taxes at the reduced rates provided in this
act.
Sect. 4. That section 1861 of the Revised
Statutes Of the United States, and all laws
and parts of laws which impose restrictions
upon the sale of leaf tobacco, be and are
hereby repealed.
Sect. g. That whenever, in any statute de-
nouncing any violation of the internal reve-
nue. laws as a felony, crime or misdemean0r,
there is prescribed in such statute mini
mum punishment less than which minim um
no fine, penalty, imprisonment or pun ish-
ment is authorized to be imposed, every such
minimum punishment is hereby abolished,
and the court, in every such case, shall have
discretion to impose any fine, Imprisonment
or punishment. not exceeding the limit au-
thoriZed by the statute, whether such fine,
imprisonment or punishment be less or
greater than the said minimum so prescribed.
Sect. 6. That no warrant, in any case un-
der the internal revenue laws, shall be is
sued upon an affidavit making charges upon
information and belief unless such affidavit
is made by a collector or deputy of internal
revenue, or by a revenue agent, and, with
the exception aforesaid, no warrant shall be
issued except upon sworn complaint, set
ting forth the facts constituting the offence
and alleging them to be within the personal
knowledge of the affiant. And the United
States shall not be liable to pay any fees to
inarshals, clerks, commissioners, or other Of
fcers for any warrant issue or arrest made
in prosecutions under the Internal revenue
laws, unless there be a conviction or the
prosecution has been approved, either be-
fore or after such arrest, by the Attorney Of
the United States for the district where the
offence is ALLEGED to have been committed, or
unless the prosecution was commenced by
information or Indictment
Sect 7. That whenever warrant shall be
issued by a commissioner or other judicial
officer having jurisdiction for the arrest of
any person charged with criminal offence,
such warrant, accompanied by the affidavit
ON which the same was issued, shall be re-
turnable before some judicial officer named
in section 1014 Of the revised statutes resi-
ding in the county Of arrest, or, If there be
no such judicial officer in that county, be-
fore some such judicial officer residing in an
other county nearest to the place of arrest.
And the judicial officer, before whom the
warrant is made retnrnable as herein pro-
yided, shall have exclusive authority tomake
the preliminary examination OF every person
arrested as aforesaid, and to discharge him,
admit him to bail, or commit him to pri-
son, as the case may require. Provided, that
this section shall not apply to the Indian
Territory.
Sect S. That the Circuit courts of the
United States sand the Districtscourts, ex-
ercising Circuit court powers, and the Dis
trict 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
shall have authority to remove at pleasure
any commissioners heretofore or hereafter
appointed in said districts
Sect. g. That the Commissioner of Inter-
nal Revenue, with the approval Of the
Secretary OF the Treasury, may compromise
any civil or criminal case, and may reduce
or remit any fine, forfeiture or assessment
under the internal revenue laws.
Sect. 10. That section 3176 of the Revised
Statutes be amended so as to read as follows;
The Collector or any Deputy Collector In
any district shall enter into and upon the
premises, II i is necessary, Of any person
therein who has any taxable property and re-
fuses or neglects to render any return or list
required, or who renders false or fraudu-
lent return or list. and make, according to
the best information which he can obtain,
including that derived from the evidence
ELECTED by the examination of the Collector,
and upon his own view Of information, such
list or return according to the form prescrib-
ed of the objects liable to tax, owned or pos
sessed, or under the care of such person, and
the Commissioner of Internal Revenue shall
assess the tax thereon, including the amount,
if any due, for special tax, and a penalty OF
twenty-five per centum, and he may add TO
such tax interest at the rate of 10 per cent.
per annum thereon from and after the date
when such tax became due and payable. The
interest so added to the tax shall be collected
at the same time and In the same manner as
| the tax. And the list or return so made by
| such Collector or Deputy Collector shall be
| deemed good and sufficient for all legal pur-
Sect. IL. That section 1855 of the Revised
| Statutes of the United States be amended by
| striking out all after said number and substi-
tuting therefor the following: AND the
| Commissioner of Internal Revenue. with the
| approval of the Secretary OF the Treasury,
| may except distillers of brandy made from
apples. peaches, grapes or other fruits from
| anv provision of this title relating to the
| manufacture of spirits, except as to the tax
| thereon, when in his judgment it may seem
| expedient to do so.
Sect 12. That the provisions Of an act en-
| titled San act relating TO the production of
| fruit brandy, and to punish frauds connect
| ed with the same," approved March s, 1877,
| be extended and made applicable to brandy
| distilled from apples, or peaches, or from
| any other fruit, the brandy distilled from
| which is not now required, or hereafter shall
| not be required to be deposited in distillery
| Warehouse Provided, that each of the
warehouses established under said act, or
| which may hereafter be established, shall be
| in charge either of storekeeper or gauger,
| at the discretion Of the Commissioner Of In
| ternal Revenue.
Statutes. and the supplement thereto, shall
| be amended so that said section shall read as
| follows: ssWhen judgment of forfeiture,
| in any case of seizure, is recovered against
| any distillery used, or fit for use in the pro-
| duction of distilled spirits, because no bond
| has been given, or against any distlllery used
| or fit for use in the production of spirits,
| having a registered producing capacity of
| less than $50 gallons a day, every still,
| doubler. worm, worm tub, mash tub and fer
| menting tub therein shall be sold, as in case
| of other forfeited property, without being