Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1888-03-09
Text of the Measure-It Proposes to
Remove Sso,000,000 tax on Tobacco
The Bill is Added to the Mills Tariff
Bill Making one Bill of Them.
Republicans of the Committee Ram.
pant Over the Action eff the Majority
Democratic Majority of the Committee
Submit it to the Full Committee.
TARIFF BILL CoMPLEVEp.

1t is Done by Adding to it the Internal Reve
nue. Measure Reducing the Revenue $50,
| 100000.
! WASHINGTON, March 6.-The democrati,
| ajority of the ways and means commlt
tee today submitted TO the full committe,
the internal revenue bill, the text of which
is as follows:
Section l. That on and after the Isl
| day of July, 1888, all taxes on manufac
tured chewing tobacco, smoking tobacco
and snuff; all special taxes upon manu-
features of any dealers in said articles
| and oil taxes upon wholesale and retail
dealers IN leaf tobacco, by and are here.
by repealed; provided, that there shall
be allowed u drawback or rebate
of the full amount of tax on all
original and unbroken factory packages
of smoking and manufactured tobacco
and snuH held by manufacturers or deal
ers on sale lst of July. if claim therefor
shall be presented to the commissioner of
Internal revenue prior to the lst of Sep.
:ember, 1855, aud not otherwise. No
claim shall be allowed and no drawback
shall be paid for an amount less than So.
1t shall be the duty of tho commissioner er
of internal revenue, with the approval of
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 in
to effect.
Section ?. That on and after the first
day of July, 1888, manufacturers of
cigars shall each pay special tax of $3
annually and dealers in tobacco shall
each pay special tax of 81 rer annum.
Every person whose business it is TO sell
or to offer for sale cigars, cheroots, or
| cigarettes, shall, on and after the 1st day
of May, 1883, be regarded as dealer in
tobacco md the payment of any ott er
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 cigarettes shall be required to pay Il
special tax "a dealer in tobacco as
above defined for selling his own pro
ducts at the place of manufacture.
Section appropriares $20,C00 for ex-
penses incidental To carrying the above
into effect.
Section 4. That section 1851 of the re
vised statutes of the United States and
all laws and parts of laws which impose
be and are hereby repealed.
Section 3. That whenever any statute
denouncing any violation of the internal
revenue laws as a felony, crime or mis-.
demearor, there is prescribed in such
statute minimum punishment, less than
which minimum no fine, penalty, inn
prisonment, or punishment is authorized
to be imposed, every such minimum pun
ishment is hereby abolished; aud the
court or judge in every such case shall
have discretion to impose any fine, pen
atty, imprisonment, or punishment not
exceeding the limit authorized by such
statute, whether such fine, penalty, i'm
prisonment or punishment be less or
greater than the said minimum SO pre-
scribed.
Section 6. That no warrant, in any
case under the internal revenue laws
shall be issued upon any affidavit making
charges upon information and belief un-
less such affidavit is made by u collector
or deputy collector of internal revenue
or by revenue agent; and, with tho
exception aforesaid, no warrant shall
be issued except upon sworn com
plant, setting forth the facts oonstitu-
ting tho offenses 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 warrant issued or arrests made
in prosecutions under the internal reve-
nue. laws, unless there be conviction or
the prosecution has been approved,
either before or after such arrest, by the
attorney of the United States for the
district where the offense is alleged to
have been committed, or unless tbs pros
ecution was commenced by information
or indictment.
Section z. That whenever a warrant
shall be issued by commissioner or
other judicial officer having jurisdiction
for the arrest of any person charged
with q criminal offense, such warrant ac-
compenied by the affidavit on which the
same vas issued, shall be returnable be-
fore some judicial named officer in sec
tion 1014 OF the revised statutes residing
in tho county of the arrest, or, If there
be no such judicial officer in that county
before some euch judicial officer residing
in another county nearest to the place of
arrest. And the Judicial officer, before
whom the warrant is made returnable, as
herein provided, shall have exclusive
authority to make the preliminary exam.
ination of every person arrested ss afore-
said, and to discharge him, admit him to
bail, or commit him to prison, as the case
may require; provided that this section
shall not apply TO the Indian territory.
Section s. That the circuit courts of
the United States and the district courts
or judges thereof, exercising circuit
court powers, and the district courts of
the territories are authorized TO appoint
in differenb 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 nee
essary. And said courts, or the judges
thereof, shall have authority TO remove
a. pleasure any commissioners heretofore
or hereafter appointed in said districts.
Section IL provides that section 1926
of the revised statutes shall be AMENDED
by striking ont all after number" and
substituting the folio wing: sand the com
missioner of internal revenue, with the
approval of the secretary of the treas
ury, may exempt distillers Of brandy
made exclusively from apples, grapes, or
other fruits, from any provisions of this
title relsting to manufacture of spirits
except as TO the tax thereon when in his
judgment it nay be expedieet to do So"
Provision is made IN section II that
section 3255 of the revised statutes shall
be amended by striking out all after said
number and substituting the following:
"The secretary Of the treasury may ex-
empt all distilIeries which mash less than
twenty five bushels of grain per day from
the operations of the provisions of this
title, relating to the manufacture of
spirits, except as to the payment of the
tar, which eaid tax shall then be levied
and collected on the capacity of said dis
tiileries, and said distilleries shall then
be run and operated without storexeep-
ers or gaugers."
Section 16 repeals all the clauses OF
section 3244 of the revised statutes and
all laws amerdatory thereto and all other
laws which impose any special taxes upon