Springfield daily republic. [volume] (Springfield, O. [Ohio]) 1887-1888, 1888-03-07
OUR INTERNAL REVENUE
THE DEMOCRATIC BILL TO REVISE
THE REVENUE LAWS
Read in the Committee on wny, And
Means of the House--The Bill in IL.
Chief Provisions in FuIl-Amoupt oi
Reduction Under It.

!; WASHINGTON, March I'm the mectin
|. OF the Committee on Ways and Means y,.
I. terday, the Democratic internal reycnu
|, reform bill was read The main features q
!, the bill are given in full in the followin
:, resume:
. !. Section l. That on and after the first da
4 OF July, eighteen hundred and lightweight
all taxes on manufactured chewing tobacco
smoking tobacco and snuff, all special take
upon manufacturers and dealers in sait
articles and all taxes upon wholesale an,
retail dealers in leaf tobacco be and ar,
, hereby repealed; provided that there .hal
De allowed drawback or rebate of the ful
, amount of tax on all original and unbrokcl
factory packages of smoking and manutac
tured tobacco and snuff held by manufac
turers and dealers on said first day of July
II the claim therefor shall be presented {,
the Commissioner of Internal Revenue prioi
to the first day of September, 1855 and moi
otherwise. No claims shall be allowed and
no drawback shall be paid for an amount
less than five dollars. 1t shall be the duty
OF the Commissioner Of Internal Revenue,
with the Secretary of the Treasury, To adop:
such rules and regulations and to prescribe
and furnish such blanks and forms as NAV
be necessary 10 carry this section into eli
feet
Sec. That on and after the first dav OF
July, lSSS, manufacturers Of cigars shall
each pay special tax of three dollars an
nuaily, and dealers in tobacco shall each
pay special tax of one dollar annually.
Every person whose business it is to sell or
oner Tor sale cigars, cheroots or cigarettes
shall, on and after the first day OF Nav.
1888. be regarded as a dealer in tobacco.
ana the payment of any other special tax
shall not relieve any person who sells cigars
cheroots or cigarettes, from the payment of
TINS tax; provided, that no manufacturer
OF cigars, cheroots or cigarettes shall be re-
CURED TO pay special tax as dealer in to-
bacco, a. above defined, for selling his own
products 1t the place of manufacture
Section 3 appropriates $1,000 for ex-
Penses incidental TO carrying the above into
effect.
Section repeals laws restricting leaf to.
bacco sales.
Section 5abolishes the minimum limit OF
punishment for violation of internal revc-
nue. laws.
Sec T. That no warrant in any case un-
DER the lnterusl revenue laws shall be is
sued upon any affidavit making charges
upon information and belief, unless such
affidavit is made by collector or deputy
collector of internal revenue, or by a re We
nue. agent, and, with the exception sfore-
said, no warrant shall be issued except upon
constituting the offense 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 marshalS. clerks,
commissioners or other officers for any war
rants issued or arrests made in Prosecution.
under the internal revenue laws, unless
there be a conviction or the prosecution
has been approved. either before or after
such arrest by the attorney Of the United
Sfntas for fh,. District i,,, ,L
is alleged TO have been committed, or un.
less the prosecution was commenced by in
formation or Indictment
Sec Z. That whenever q warrant shall |
be issued by commissioner or other ju- !
dicial officer having jurisdiction Ior the |
arrest charged with a criminal olIense, such |
warrant, accompanied by the affidavit on |
which the same was issued, shall be return |
able before some judicial officer named in |
section ten hundred and fourteen of the |
Revised Statutes, residing i'll t. county of |
arrest, or if there be no such judicial officer |
In that county, before some such judicial
ofhcer residing in another county nearest
70 the place of arrest. And the judicial
off1ccr before whom the warrant IS made
returnable, IS herein provided, shall have
exclusive authority 10 make the prelimi.
nary examination of every person arrested
1 aforesaid, and to discharge him, admit
him to bail or commit him 10 prison, as
the case may require; provided, that this
section shall not apply. to the Indian Terri.
tory.
Sec. 8. That the Circuit court of the
United States and district courts or Judges
thereof, exercising circuit court powers, and
the district courts of the Territorle. are au-
thorized TO appoint in different pa,,s of the
several districts in which said courts are
held, as many discreet persons to be COM
of the circuit courts as ,ray be
necessary, and said courts, or the Judge:
thereof, shall have authority to remove al
pleasure any commissioners heretofore OF
hereafter appointed in said districts
Sec. g. That the Commissioner OF Inter.
nal Revenue, with the approval of the Secre
tary OF the Treasury, may compromise any
civil or criminal case, and NAV reduce OF
remit any fine, penalty, forfeiture or assess
ment under the internal revenue law.
Bee. 10. That section thirty-one '.lndred
and seventy-sir OF the Revised Statutes be
amended so as TO read as followse section
5, l76. The collector of any deputy coliec-
tor IN any district shall enter in 10 and upon
the premises, if is necessary, of sny person
therein who has taxable property aad who
refuses or neSlects To render any return OF
list required. or who renders false OF
return or list, and make accord
ing TO the best information which he can
obtain, including that derived from the evi.
ience elected by the examination of the :
collector. and on his own view and in in :
formation such list or return according 10 I
The form prescribed of the objects liable to
AZ owners or possessed or under the care
'r management of such person, and the '
Of Internal Revenue shall l
Issess the tax thereon, including the
mount, II any due for special tax and a
penalty OF twenty-five per Centum and he
nay add TO such tax. interest at the rate of
en per centum per annum thereon, from ,
md after the date when such tax became
iue and payable. The interest so added To
he tax shall be collected at the same time I
md in the manner as the tax. And the list or I
eturn so made and subscribed by such col
ector or deputy collector shall be deemed
,ood and sufficient for all legal purposes" s
Sec. IL. That section ). 255 of the Revised I
Statute. Of the United State. be amended r
~ striking out all after said number and
therefor the following: And '
he Commissioner of the Internal Revenue, c
With the approval of the Secretary of the J
treasury, may exempt .distillers of brandy.
made exclusively from apples, peaches. Y
,rapes or other fruits from any provision OF t
his title relating 10 the manufacture of a
pirits, except a, to the tax th-"on. when
n his judgment IL may sc. IN sspedent 10
10 so" .
Sec. II. That the provisions ci an act .
ntitled IAN act relating TO the production (
4 fruit brandy, and to punish frauds con- a
ected with the same approved March a
bird, eighteen hundred and scventy-seven, s.
e extended and made applicable to brandy G.
istilled from apples, or peaches, or from a
ny other fruit the brandy distilled from d
Ihich il is not now required or hereafter C;
hall not be required to be deposited in 8
istillery warehouse; provided that each
the warehouses established under said
CT, or which may hereafter be established, n,
hall he in charge of store-keeper. or a
and gauger, at the discretion
the Commissioner of Internal Revenue.
Section l3. That section thirty three hun
red and thirty-twu OF the Revised Staturas