Fort Worth weekly gazette. [volume] (Fort Worth, Tex.) 1882-1891, 1888-03-09
The Measure Adopted by the Demo-
cratic Majority Of the Ways and
Means Committee.
All Tax on Manufactured Tobacco Re.
pealed-DeAlers IN Cigars and
Other Tobaccos Pay
Special Tx,
The Bill IS Added to Mills Tarin BnI, MAX.
ing One Measure OF Both-rweniy five
Million Dollars Reduction.
THE INTERNAL REVENUE BILL.

the Democratic majority OF the ways and
means committees internal revenue bill
Section L. That on and sitter July.1,
1883, all taxes on manufactured chewing
tobacco, smoking tobacco and snuf, and
all special taxes on manufacturers and
wholesale dealers of leaf tobacco, are
hereby repealed. There will be allowed
q drawback or rebate Of the full amount
Of the tax on all original and unbroken
factory packages, smoking and manu-
fsctured tobacco and snuff sold by manu-
facturers or dealers on July If the claim
therefor be presented to the commissioner
Of internal revenue prior to Sept. l, 1883,
and not otherwise. No claim will be al
lowed and no drawback will be found for
an amount less than SIS.
Sec 2 On and after July
l, 1888, manufacturers OF cigars shall
each pay specisI tax Of SO annually and
dealers In tobacco sha esCh pay special
tsx Of 81 hnnusily. The payment Of any
other special tax shall not relieve y
dealer from the payment Of this tax pro-
VIded 10 manufacturers Of cigars,
CHI roots or cigarettes shall he IT quired to
pay a special tax as dealer in tobacco for
selling his own products at the place OF
manufacture.
Section appropriAtes 800, 900 for ex-
penses Incidental to carrying the above
into eff ct.
Section repeats the laws which i'm
pose restrictions upon the sale Of leaf
tobacco.
Section repeats the minimum punish
20 yfp1R 81 fho L.
and provides that the court or Judge in
every such Gaze shall have discretion TO
impose any fine, penalty, Imprisonment
or punishment not exec ediDg the limit au-
theriz:di6y such sta:u e, whether such'flpe,
penalty, imprisonment OK punishment be
less or greater than ssid minimum pre-
scribed.
Sec. 6. That no warrant In sny case
under the internal revenue lSws shall be
issued upon suy sfiiAvlts mskirg cnsBges
UPON information and belief, uuless such
eff tnvit Is made by the collector or
deputy collector Of internal revenue or
by the revenue agent, aud, with the. ex-
ception Aforesaid, 20 warrant shall be
Issued except upon sworn com.
plant setting forth the facts consti-
tutlDg the offense, and alleging them TO
be within the personal knowledge
of the offs Aud the UDited States
shall not De liable to Day SaY fees TO mar
shsls, clerks, commissioners or other
officers for any warrant issued of arrests
made in prosecutions under tue internal
revenue laws unless there be COW cticn
or prosecution, or unless the war ant has
been approved either before or tfter the
arrest By the attorney OF the Uuited
States for the district where the offense
is alleged to have been committed, or
unless the prosecution vas commenced
oy information or Indictment.
Sec. 7. That whenever q warrant shall
be issued by the commissioner, or other
judicial officer having Jurisdiction for the
arrest OF any persons charged with crimi-
mel offensp, such warrant, accompanied
by the sffi ievit on which the same was
issued, shall be returnable before some
iudicisl officer named in section 1OI4 Of the
revised statutes residing in the county Of
the arrest; or, II there be no such Judicial
officer in that county, before some such
Judicial officer residing in another county
nearest to the place of arrest; and the
Judicial officer before whom the warrant
Is made re urnsble IS herein provided
shall have exclusive authority to make
preliminary EXAMINATION of every person
arrested as aforesaid 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.
Sc 8 That the Circuit courts of the
United States ard the D strict courts or
judges thereof exercising Circuit court
powers and District courts of 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 Circuit
courts as may be deemed necessary. And
said courts or judges thereof shall have
authority to remove at pleasure any com
missioners heretofore or hereafter ap-
pointed in said districts.
Sec. 8. That the Commissioner Of In.
ternsl Revenue with the approval of the
Secretary Of the Treasury, may compro-
mise any civil or criminal case, snd may
reduce or remit any fine, penalty, forfeit
ure or assessment under the internal rev.
enue law.
Sec. 10. That section 8l76 Of the Re-
vIsed Statutes be amended 80 as to reao as
follows:
"Sec. Sl76 The collector or any deputy
collector in any district shall enter into
aud sue On the premises, if it be neces.
sary, OF any person therein who has
taxable property and who refuses or neg
lects to render any return or Hstrequired,
or who renders false and fraudulent re-
turn on the list; and make according to
the best information which he can OBJ
tain, including that derived from evidence
elected by the examination of the COL
lector, and on his own view and Informs
ton, such list or return according to the
form prescribed, of objects liable to tax
owned or possessed or under the care or
OF such person; aud the
Of Internal Revenue Shall
assess tax thereon, inclu ling The
amount II shy due for special
tax, and the penalty Of IS
per centum, and he may add
to the sum, tax interest at the rate Of 10
per centum per snnum thereon from and
after the date when such tax became
due and payable. Interest SO added TO
the tax shall be collected ct the same
time and in the same manner as the tax,
and the list or return SO made and sub
scribed by such collector or deputy col
lector shall be deemed good and sufficient
Tor all legal purposes"
Sac. IL. Thai section 1856 of the Revis-
ed Statutes OF the United StEtes be
amended by striking out sll after said
npInnsr and substituting therefor the fol-
.oVing: "And the Commissioner OF In
Esfnal Revenue with the approval Of the