The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-03-07
Full Text Of the Bill as Submitted.
Taxes on Chewing and Smoking
Tobacco are Repealed.
And Special Taxes Upon Dealers In
the Same are Repealed.
A Rebate on Unbroken Packages Of
Tobacco Provided For.
The Moonshnor Ia Not Forgotten II
the Bill-The Gases Against Him
Must DO Better Defined--spe-
ciai Tax for Cigars, Etc.

WASHINGTON, March 8.-Tho Demo-
cratic majority OF the ways and means
committee today submitted TO tho full
committee the internal revenue bill, u
synopsis of which TuE APPEAL has pub
lished. The text is rs follows:
Section /. That on and after the LIST
day of July, 1883, all taxes on manufact-
ured chewing tobacco, smoking tobacco
and snuff, all special taxes upon manuiact-
urers of and dealers in said articles, and
all taxes upon wholesale and retail dealers
in leaf tobacco be and are hereby repealed;
provided that there shall be allowed
drawback or rebate Of the full amount Of
tax on all original and unbroken Factory
packages Of smoking and manufactured
tobacco and snuff held by manufacturers
or dealers ON said LIST day OF July, II claim
therefor shall be presented 10 the commits
sioner OF internal revenue prior 10 the LIST
day OF September, 1888, and not otherwise.
No claim shall be allowed and no draw
back shall be paid for an amount less than
s.. II shall be the duty OF the commits
sioner Of internal revenue. with the appro-
val 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 10 carry this
section into effect.
Section .. That on and after the LIST day
Of July, 1883, manufacturer Of cigars shall
each pay special tax Of SO, annually, and
dealers in tobacco shall each pay special
tax OF 81 annually. Every person whose
business Il is TO sell OF to offer for sale
cigars, cheroots or cigarettes shall, on
and after the lst day OF May. 1888, be rc-
garded M dealer In tohacce, and the pay.
ment OF any other special tax shall not
relieve any person who sells cigars, cheroots
OF cigarettes from the payment OF this tax;
provided, that no manufacturer Of cigan,
cherools or cigarettes shall be required TO
pay a special tax M dealer In tobacco, IA
above defined, for selling his own products
nj the place Of manufacture.
Section 3 appropriaies 10000 for ex-
penses incidental 10 carrying the above
into effect.
Section 4. That Section g,a6l Of the Re-
vised Statutes Of the United States, and all
laws and parts Of laws which impose ro-
and are hereby repealed.
Section 3. That whenever any statute
dcnouncing any violation of the internal
revenue laws ~ n felony, crime or INSIDE
mcanor, there IL prescribed In such statute
n minimum punishment, less than which
minimum no fine, penalty, imprisonment,
or punishment IN authorizcd 10 bc imposed,
every such minimum punishment Is hereby
abolished and the court or Judge In every
such case shall have discretion 10 impose
any fine, penalty, Imprisonment or punish.
mcnt not exceeding the limit authorized
by such statute, whether such fine, penalty
imprisonment OF Punishment be less or
greater than the acid minimum 80 pre-.
scribed.
Section O. That no warrant, in any case
under the internal revenue laws, shall be
issued upon any affidavit making charges
upon information and b,lief unless such
affidavit Ii made by a collector or deputy
collector Of internal revenue or by reyc-
nue. agent; and. with the exception afore-
said, no warrant shall be Issued except
upon sworn complaint. settling forth the
facts constituting the oicnse and alleging
them 30 be within the personal knowledge
Of the aiiiant Aud the United States shall
not be liable 10 pay any fees TO marhals,
clerks, commissioners, or other officers for
any warrant issued or nIrcst mnde In prose-
cuiions under the internal revenue laws,
unless there he conviction or the prose
cution has been approved, either before or
after such arrest by the attorney Of the
United States for the district where the
FoHense Ia alleged 10 have been committed,
or unless the prosecution was commenced
10y information or indictment
Section 7. That whenever q warrant
shall be issued by n commissioner or other
Judicial officer having Jurisdiction for the
arrest OF any person charged with Grim
inal oiiensc, such warrant, accompanlcdby
the affidavit on which the same was Is
sued, shall be returned before some judi
cial officer named IN lection l,0li Of the
Revised Statutes residing In the county OF
arrest; or, II there be no such judicial
officer In the county, before some such
Judicial officer residing In another county
nearest 10 the place Of arrest. And the
judicial officer, before whom the warrant
" madc roturnable, NJ herein provided,
shall have exclusive authority 10 make the
preliminary examination VI every person
arrested az Aforesaid, and 10 discharge him,
admit him 10 bail, or commit him TO
prison, ~ the case may require; provided,
that this section shall not apply TO the In.
dian Territory.
Section 3. That tho clrcui, courts Of the
United States, and district courts, or
judges thereof exercising circuit court
powers, and the district courts OF
tho Territories, ara authorized 10
appoint In different parts Of the sew
cral districts In which said courts are
held, as many discreet persons 10 be
commissioners Of the circuit court ~ may
be deemed necessary, and said courts,or the
judges thereof, shah have authority 70 re-
move at pleasure any commissioner here.
ioforc or hereafter appointed. In said
districts.
Section 0. That a commissioner Of In.
ternal revenue, with The approval oil the
! Secretary Of the Treasury, may compro-
misc any civil or criminal ease. and may
J reduce or remit any hne. penalty, forfeit
urc or assessment under the internal rev.
cnue laws.
Section 10. That Section BIG OF tho Re
yieed Statutes be amended 10 ~ 10 rcad hs
} follows
"section 3,l70 Thooollccior or any dep
uty collector many district shall enter in.o
I aud upon the promises n u be necessary,
Of any pcfzon therein Vho has axapic
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