The gold leaf. [volume] (Henderson, N.C.) 1881-1911, 1888-03-15
REVENUE BILL.
REPORT OF THE coMITTEE ON
WAYS AND MEANS.
1t Repeals the Tobacco Tax, Except on
Cigars and Cigarettes, and Gives a Re-
bate on Unbroken Packages-How it
Affects the Fruit Brady Tax.

Affects the Fruit Brady Tax.
WASHINGTON, March 6.-The Dem
ocratic majority OF the Ways and
Means Committee to-day submitted to
the full committee the Internal Rev
enue bill, the text of which is as fol-
lows:
Section I. That on and after the
first day of July, 1888, all taxes on
manufactured chewing tobacco, smok-
ing tobacco, and snuff, all special taxes
upon manufacturers of and dealers in
said articles, and all taxes upon whole
sale and retail dealers in leaf tobacco
be- and are hereby, repealed ; provided
that there shall be allowed a draw
back or rebate of the full amount of
tax on all original and unbroken fac
tory packages ofsmoking and manufac
tured tobacco and snuff held by manu-
facturers or dealers on SAID Ist day of
July, if claim therefor shall be present
ed to the Commissioner of Internal
Revenue prior to the 1st day of Sep
tember, 1888, and not otherwise. No
claim shall be allowed, and no draw
back shall be paid for an amount less
than FIVE dollars. 1t shall be the duty
of the Commissioner of the Internal
Revenue, with the approval of the Sec
retary 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.
Section e.. That on and after the
1st day of July, 1883, manufacturers
of cigars shall each pay special tax
of S annually, and dealers in tobacco
shall each pay SPECIAL tax 81 an
! nually. Every person whose busnes:
it is to sell or offer for sale cigars
cheroots, or cigarettes, shall on and
after the Ist day of May, 1888, be re-
garded as dealer in tobacco and the
payment of any other special tax shal
not relieve any person WHO sells cigars
! cheroots or cigarettes from the pay
ment of this tax; provided that nc
manufacturer of cigars, cheroots O
cigarettes shall be required to pay
special tax as dealer in tobacco a
above defined for selling his own pro
ducts at the place of manufacture.
Section 3. That the sum of $40, 900
or so much thereof as may be neces
sary, be, and the same is hereby, ap
propriated out of any money in tn
treasury not otherwise appropriated 70
the alteration of dies, plates, AM
stamps, for furnishing blanks AM
forms, and for such other expenses q
shall be incident to the collection G
special taxes at reduced rates provide
for in this act.
Section 4. That section 1851 of tn
Revised Statutes of the United State
and all laws and parts Of the law
which impose restrictions upon tn
sale of leaftobacco, be, and are hereby
repealed.
Section $. That whenever in an
statute denouncing any violation OF tn
internal revenue laws as felony, crime
or misdemeanor, there is prescribed
such a statute minimum punishment
less than which minimum no fine, PEI
atty, imprisonment, or punishment
authorized to be imposed. Every sue
minimum punishment is hereby abo
ished, and the court of judge, in ever
such case, shall have discretion to In
pose any fine, penalty, Imprisonment
or punishment not exceeding the linn
authorized by such statute, whetht
such fine, penalty, imprisonment
punishment be less or greater than Il
said minimum SO prescribed.
Section s. That no warrant IN al
case under the internal revenue la'
, shall be issued upon affidavit makll
: charges upon information and bell
: unless such affidavit is made by t
collector or deputy of the intern
revenue, or by the revenue agent; an
with the exception aforesaid, no wa
: rant shall be issued except upon t
I sworn complaint setting forth the fas
constituting the offense and allegl
# them to be within the personal know
: edge of the affiant, and the Unit
: States shall not be liable to pay a
fees to marshals, clerks, commissions
or other officers for any warrant issrl
n or arrest made in the prosecute
o under the internal revenue laws uni
! there be conviction or the prosecute
has been approved either before
II atter such arrest by the attorney Of
United States for the district where
ofense is alleged to have been co
mitted, or unless the prosecution :
:, commenced by information or indi
ment.
- section 7. That whenever war;
shall be issued by a commissioner
other judicial office having jurisdict
!; for the arrest OF any person char
is with criminal offense. such warra
S. accompanied by an affidavit cn wh
ID the same was issued, shall be retur
bic before some judicial officer nan