The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1888-03-07
RATHER thin.
A DEMOCRATIC INTERNAL
REVENUE BILL,
Which But Partially Meets the
Demand Of the People
For the Abolition OF all Internal
Taxation.
TAX WIPED OUT.
Also the Special Tax on Dealers
ia Distilled Spirits,
TAX WIPED OUT.
But the Remainder of the System
to be Continued.

text Of which is as tollowe:
SECTION l. That on and after the first
day OF July, 1888. all taxes on manutSc
tured chewing tobacco, smoking tobacco
and anulf, all special taxes upon manutsc.
turers Of and dealers in sSid articles, and
all taxes upon wholesale and retail deslera
in leaf tobacco, be snd arc hereby re-
pealed; Provided, that there shall bs al
lowed drawback or rebate OF tho full
amount OF tax on oil original and un-
broken factory packages Of smoking and
manufactured tobacco and snuE held by
manufacturers or dealers on said first day
Of July, II claim therefore shsll bs pre-
sented to the Commissioner Of Internal
Revenue prior 10 the first day OF Septem-
Der, 1888, and not otherwise. No claim
shall ba allowed and no drawback shall be
paid for an amount less than $5. 1t ahall
be the duty OF the Commissioner Of In.
lernsl Revenue, with the approval Of the
Secretary OF the Treasury, to adopt HuCh
rules and regulations and to prescribe
and furnish such blanks and forms 90
may be necessary to carry isaechon into
effect
sEcrIoS 9. That on and after the first
day OF July, 1888, the manufacturers Of
cigars shall each pay a special tax Of three
dollars annually, and dealers in tobacco
shall each pay special tax ot one dellar
annually. Every person whose business
1t Ia to cell or to oEfar for GALE cigarH, che
roots, or cigarettes, shall, on and alter tho
first day oi May, 1888, be regarded as a
dealer in tobacco, and the payment oi any
othsr special tax ahall 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 special tax ss dealer 10 tobacco as
above defined for selling his own pro-
ducts at the place OF manufacture.
SECTION 8 Appropristes $40 900 for sx-
penaes incidental TO carrying the above
into effect.
SECTION 4. That section 1851 OF the Re-
vised Statutes oil the United States, and
all laws and parts OF lavs which impose
restrictions upon the sale Of leaf tobacco
be, and ara hereby repealed.
SECTION 5. That whenever any statute
denouncing any violation Of the internal
revenue laws sS felony, crime or misde-
meanor, there is prescribed in such stat
ute a minimum punishment, less than
which minimum no fine, penalty, i'm
prisonment, or punishment is authorized
to be imposed, every such minimum pun
ishment is hereby abolished and the
court or Judge in every such case shall
have discretion to impose any fiue, pen
atty, imprisonment or pualshment not
exceeding the limit authorized by such
statute, whether such fine, penalty, i'm
prisonment or punishment be lees or
greater than the said minimum 30 pre-
ecribed.
SECTION 8. That no warrant, in any case
under the internal revenue laws, shall be
issued upon any affidavit making charges
affidavit Is made by collector or deputy
collector OF internal revenue or by reVe-
nue. agent; and, with the exception atore-
said, no warrant shall be Issued except
upon sworn complaint, setting forth the
facts constituting the otfense and alleging
them to be within the personal knowledge
OF the affiant. And tho United States
shall not be liable to pay any fees to mar
shals, clerks, commissioners, or other Of
fceTs for any warrant iesued or arrest
made in prosecutions under the internal
revenue laws, unlesa there be conviction
or the prosecution has been approved,
either before or after such arrest, by the
attorney OF the United States for the dis.
trict where tho ofiensc is alleged to have
been committed, or unleBa the prosecution
was commenced by information or indict.
ment.
SECTION 7. That whenever q warrant
shRli be issued by Commissioner, OF
other judicial officer having jurisdiction,
for the arrest OF any person charged with
a criminal ofiense, such warrant, accom-
panied by the affidavit on which the same
was Issued, shall be returnsble before
some judicial officer named In section
lola OF the Revised Statutes residing In
the county Of arrest, or, II there be no
such judicial officer In that county, then
before some such judicial officer residing II
another county nesrest to the place OF ar
reat. And the judicial officer before
whom the warrants made Ieturnable, al
herein provided, shall have exclusive au
thority 10 make the preliminary exami'
nation Of every person arrested 89 Siore
said and to discharge him, admit him t
bail, or commit him to prison, "a the cast
NAV REQUIRE; provided that this section
shAll not apply to the the Indian Terri
tory,
tho United States and the District Court
Ior Judges thereof exerciAlng Circuit
Court powers, and the District Courts o
the Territories, are authorised to appoln
In different parts OF the several district
In which said courts are held as many dis
J Greet persons to be Commissioners OF thI
] Circuit Court as may be deemed neces
J sary. And said courts, or the judge
thereof, shall have authority to romoVe
pleasure any commissioners heretofore o.
J hereafter appointed in said distIiCts.
SECTION 8. That the Commissioner o.
Internal Revenue, with the approval o
the Secretary Of the Treasury, may com
. promise any civil or criminal case, and
may reduce or remit any fine, penalty
forfeiture, or assessment, under the in
ternRl revenue laws.
SECTION 10. That section S,l76 Of tn
Revised Statutes be amended 90 as to reat
a. folloWeI Section 3,l76-The collector
or any deputy collector in any distriC
shSll enter iAto and upon the premises,
It be necessary, Of any person therein VIII
has taxable property and who refuses o.
neglects TO render any return or List re
9 Quired, or who renders false or traudu
!. lent return or liat, and make, according Il
1 the best information he can obtain, inClu
/ ding that derived from the evidence elicl
D tied by the examination Of the collector
!. and on his oWHvleW and information Bucl
llst or Feturn, according to the form pre-
0Uribed OF the objeCts liable TO tax oWneI
!. OF posneased OF nnder the care OF manage
D mont Of such person, and the Commil
doner Of Internal Revenue OhRll asses