The Democratic press. [volume] (Ravenna, O. [Ohio]) 1868-1901, 1888-08-30

aud all other costs, charges and expenses
incident to placing the merchandise in
condition packed, ready for shipment to
the United States Prooided, That If
there be used for cOceriHg or holding I'm
ported merchandise, qubether dutidbLe or
free, any material or article, other than
the ordinary usual and necessary corer-
i'ags ~sed for coDeripg for hodi1ig sgcb
1ne7chaRdise, duty shall be leUied and cut
tected thereon at the rate to qehtch saca
material or article acouId BE- subject if
imported separately. ProUided that 50
mach Of the foregoing as relates 10 borcs,
sacks, or Coverings, shall not Cpply 10
bores, sacks, or such other bocihg Or coz
eriHg as may be the aSuoJ coreTlag tor
machinery or parts hereofl
Internal Tsx Changes.
The above presents in full the tariff
tax laws of the United States, with the
changes proposed by the Mills bill in
brakets and italics. The Mills bill also
makes the following changes in the in
ternal revenue tax laws of the United
States:
SEC. 25. tThot on and qt5er the first
day Of October eighteen hundred and
e5gbty-efgAt, all taIes on nlaaasfacta4red
che1otag tobacco, snzobsssg tobacco and
S71uf,, all special tu1es apo7e n1dpsufdc-
turerS Of and dealers in said articles,
and all tGr upo7s UboIesGle and retail
dealers IN leaf tobacco be and are hereby
repealed: Provided, that there
or rebate of the full amount of tar
on all original and u1abroEeas factory
packages Of smoking and Deanuf factured
tobacco and snuff held by nsdmuf lecturers,
factors, .jo6berS or dealers, on said first
dag Of October, If claim therefor shall be
presented to the commissioner of inter-
nal revenue, prior to the first dag Of Jas
azdry, eighteen hundred and eighty-7sGsss.
and not othertcise: No claim shall be
dttoo0ed and no drGsobdcks shall be paid
for an amount less than yJfUe dollars,
and all setr'as required to satisfy claims
under tbis act shall be patid out of any
money in the treasury, not otherwise ap-
Dropradted. 1t shall be the datty Of the
commissioner Of internal rea1eaaue, sUitb
the approval Of the secretary of the treas
~ry, to adopt sucb rules and regulations
and to prescribe and furnish sucb blanks
and forms as mag be necessary to carry
this section into effect.
SEC. 90. That on and after the first
day Of October, eighteen hundred and
etghty-etght, naarssf facturers of cigars
shall pay special tdz of three dollars
annually, and dealers IN tobacco shall
CUOft PUy - opoCtNt tttI " Ot6 aOttUT uD-
nudtty. EVery person sohose business is
to sell or offer for sale cigars, cheroots on
cigarettes, shall on and after the first
day of October, eighteen hundred and
etghty-etght, be regard as a dealer in to-
bacco, and the payment Of any other spec
t0t tao shall not TelieUe any person scho
sells cigars, cheroots or cigarettes, from
the payment of this tars Provided, That
no naa1eaJacturer Of cigars, cheroots or
cigarettes, shall be required to pdy q spe-
ctaL tdr as dealer In tobacco, as above
defined, for selling his oaon products at
the place Of manufactured
The taxes repealed by section 25 above,
are as follows:
Tobacco, all kinds, per lb. ......... cents
Snuff, or snuff flour, manufac-
tured of tobacco or any substi-
tute, per ID. cents
Tobacco, manufacturers of....S 90
Tobacco, dealers in manufactured. 40
Tobacco, dealers in leaf, wholesale, "a 90
Tobacco, dealers in leaf, retail, $3.50,
and thirty cents per dollar on
sales above five hundred dollarS
year.
Tobacco, peddlers, with more than
Two norses; 30 "
Tobacco, peddlers, with two horses. 15 90
Tobacco, peddlers, with one horse. 720
Tobacco, peddlers on foot, etc.,. 8 go
CNoTe-But any of the above who dealsin
cigars, eheroots or cigarettes, shall pay tax of
one dollar year under section 26.
The taxes reduced by section 26 are as
follows, amendments proposed by the
Mills bill in brackets:
Cigars, manufacturers of,
special tax, yearly ........ Sc 90 [S3 00l
This completes the changes in the United