Springfield daily republic. [volume] (Springfield, O. [Ohio]) 1887-1888, 1888-03-13
RANDALL'S BILL
INTRODUCED IN THE HOUSE YES
TERDAY.
The First Nine Sections of the Bill
Treat on tho Tax on and Regulations
Concerning Tobacco, Spirits, Beer,
Etc.-A Carefully Prepared Docu-
ment.

Etc.-A S2retully prepared Docu-
ment.
WASHINGTON, March 13.-Mr samuel J.
dali introduced IN the House yesterday
his bill ito reduce and equalize duties on
imports, to reduce internal revenue taxes,
and for other purposes" The first nine
sections of the bill treat Of the tax on and
regulations concerning tobacco, spirits, beer,
etc, and are as follows:
Section l. That all laws now in force
whereby farmers and producers Of tobacco
are restricted TO the sale and disposition Of
the same, and all laws and parts of laws. so
far as the same relate to the internal reve-
nue. taxes herein specified, be, and
the same are hereby, repealed, 10
take effect on the lst day of July,
1883, namely: The taxes on manufactured
tobacco snutf, cigars, cherottS, and cigar
cites, and the special taxes required by law
to be paid By man ufacturers Of, and dealers
in leaf tobacco, retail dealers in leaf to-
bacco, dealers in manufactured tobacco,
peddlars of tobacco, snuff and cigars pro-
vided that on all original and unbroken
factory packages, OF smoking and manu-
factured tobacco and snuff, cigars, cheroots,
cigarettes held by manufacturers, factors,
jobbers, or d alers at the time such repeal
been paid, there shall be rebate in favor
of said manufacturer, factor, jobber, dealer,
or other owner of sald tobacco, snuff, cigar
cites, cheroots, and cigarettes TO othe full
amount and extent of the tax so paid
thereon; but the sale shall not apply
in iany case where the claim has
not been presented within ninety days fol-
lowing the date when such repeal shall take
effect, and no claim shall be allowed for
less amount than five dollars; and any
special tax stamp covering taxes repealed
by this act may be redeemed for the por-
ton of the special tax year unexpired at the
time of the repeal, when the amount
claimed for such stamp shall not be less
than five dollars; and all sums required to
satisfy claims under this act shall be paid
out of any money in the Treasury not
otherwise appropriated; and it shall be the
duty of the 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 into effect.
Sec q That all internal revenue laws
limiting. restricting, or regulating the
manufacture, sale or expectation of to-
bacco, snuff. cigars cheroots and cigarettes
are hereby repealed, TO take effect on the
first day of July. 1888; and that there shall
be no drawback allowed upon any such ar
ticles which shall be entered for export on
or after that date: Provided, That all laws
now in force shall remain and have full
force and effect in respect to all offenses
liabilities incurred, or rights
or accrued prior TO the date when
the repeal of the taxes specified in this act
shall take effect.
Sec. 3. That all laws and parts Of laws
imposing an internal revenue tax upon
spirits distilled from apples, peaches or
other fruits are hereby repealed, TO take
effect on the first day of July, 1888, provid
ed, that no person or persons shall be
allowed to manufacture or distill spirits
partly from fruits and partly from grain or
other substances without the payment of
the full tax required by law upon the max
ing or manufacture of spirits distilled from
grain; and any person violating the pro-
visions of this section shall be fined not
more than five hundred dollars, or impris-
oned not smore than one year, or both, at
the discression of the court; provided fur
ther. that upon all broken packages,
kegs or barrels of such fruit spirits there
shall be drawback or rebate, in favor of
the distiller. dealer or other owner of such
spirits, TO the full amount of the tax paid
thereon; but the same shall not apply in
any case where the claim has not
been presented within ninety days follow
ing the date when such repeal shall take
effect, and no claim shall be allowed for
less amount than five dollars; and all sums
required to satisfy claims under this section
shall be paid out of any money in the treas
ury not otherwise appropriated; and the
of the treasury shall adopt such
rules and regulations AMI furnish such
blanks and forms as may be necessary to
carry this section into effect
Sec. 4. That whenever, after the 1st day
of July, 1883, any still, doubler, worm,
worm-tub or other distilling apparatus or
other property is seized by an officer or
agent OF the internal revenue department
for violation Of the internal revenue laws
of the United States, unless the said still.
worm, or other stilling apparatus or prop
erty is of less value than $40, the same shall
not be destroyed by the officer or officers
making such seizure; but the said still, still
ing apparatus, ETC., shall be taken into pos
session by the officer or officers afore-
said. and removed to place OF safety and
report thereof, made through the collector,
to the district attorney of the district
wherein such seizure is made. who shall
take the necessary steps looking to for
feiture of said property by the proper court
of the said district having jurisdiction OF
such cases, and all necessary expenses in
Cured in the seizure, removal, forfeiture
and sale of said property shall be reimbursed
to the officer or officers or other person
or persons entitled thereto, from the pro-
ceeds of the sale of the property, shall be
to the officer or officers or other
persons entitled thereto. from the proceeds
of the property adiudged forfeited as
aforesaid.
Sec. 5. That all clauses of section thirty.
= L. \
statutes. and all laws amendatory thereof,
and all other laws which impose any special
taxes upon manufacturers OF stills, whole
sale and retail liquor dealers, and whole
sale and retail dealers in malt liquors are
hereby repealed, to take effect on the first
day of July, 1888; provided, that there
shall be allowed drawback or rebate for
the amount of such spirit taxes as shall
have been paid for so much of the current
year as will not expire until after the date
OF such repeal; but the same shall not ap-
ply in any case where the claim is less than
five dollors or has not been sscertained or
presented within ninety days following the
date of the repeal.
Sec. 6. That the Secretary of the Treasury
shall grant permission to any firm. individ-
ual or corporation to withdraw from bond
alcohol, or any spirits containing alcohol,
quantities of not less than three hundred
proof gallons, without the payment of the
internal revenue tax in the same on the
spirits from which it may have been dis
titled, for the sole purpose of use in such
industrial pursuits as shall be specified in
the permit issued by the Secretary of the
Treasury, under such regulations and re-
quirements as to stamps. bonds and other
security and safeguards by methyla.
ton or otherwise, as shall be prescribed
by the Commissioner OF Internal Revenue
with the approval of the Secretary of the
Treasury; Provided, That any person who
shall sell. use. or wilfully permit the use OF
spirits withdrawn under this act for any
other purpose than that specified herein,
shall, for each otfense be fined not more
than five thousand dollars or be imprisoned
for not more than two years or both, at the
discretion of the court; And provided fur