Barton County democrat. [volume] (Great Bend, Kan.) 1885-1915, 1888-03-15
TnE REVENUE BILL.

Upon by the Majority OF the Ways and
Means Committee-The Tax Taken on
Chewing and Smoking Tobacco-Other
Provisions OF the Bill
WAsEIxGTox, March 6-The Democi attic
majority OF the Ways aud Means Commit
tee to-day submitted to the full committee
the Internal Revenue bill. the text of
which is as follows:
Section /. That on and after the first day Of
July, 1883, all taxes on manufactured chewing
tobacco, smoking tobacco and snuh and ali
special taxes on manufacturers of and dealers
in said articles, and all la7leS upon wholesale
and retail dealers in leaf tobacco be and are
hereby repealed provided that there shall be
allowed drawback rebate of the
full amount of tax all original
and unbroken factory packages. smoking and
manufactured tobacco and snun held by manu-
facturers or dealers on said 1st day OF July. If
claim therefor shall oe presented to the Com
missioner of Internal Revenue prior TO the lst
day OF September. 1888, and not otherwise No
claim shall be allowed and no d aw back shall be
paid for an amount less than five dollars. 1t
shall be the duty OF the Commissioner of Inter
nal Revenue with the approval of the Secretary
of the Treasury to adopt such rules and regula-
tons and to prescribe and furnish such blanks
and forms as may be necessary to carry this
section into effect.
Section 2. That on and after the 1st day of
July, 1885, manufacturers OF cigars shall each
pay special tax OF three dollars annually, and
uealerS IN lOOoccO eacn pay q special TAX OF one
doll-A annually. Every person whose business
it is TO SELL to offer for sale. cigars, cheroots
and cigarettes, shall on and after the lat day OF
May 1888 De regarded as a dealer in tobacco
and the payment OF any other special tax shall
not relieve any person who sells cigars. cheroots
or cigarettes from the payment OF this tax;
provided, that no manufacturer of cigars, che
roo is or cigarettes, shall be required to pay q
special tax as dealer in tobacco above de-
fined for selling his own products at the place
Of manufacture.
Section three appropriates Sc 900 for ex-
penses incidental TO carrying the above into ef-
feet.
Section 4. That section 1861 of the revised
statutes of the United States and all laws and
parts of laws which impose restrictions upon
the sale OF leaf tobacco be. and are hereby re-
pealed.
Section 5. That whenever in any statute de-
nouncing any violation OF the Internal Revenue
laws as felony, crime or misdemeanor, there is
prescribed in such statute o minimum punish
ment less than which minimum fine. penalty
imprisonment, or punishment is authorized to
be imposed, every such minimum punishment
is hereby abolished and the court or judge in
each case shall have discretion to impose any
fine, penalty, Imprisonment, or punishment not
exceeding the limit authorized by such statute
or punishment be less or greater than the said
minimum so prescribed.
Section 6. That no warrant IN any case IN
der the Internal Revenue laws shall be issued
on any affdavit making charges on lnforma.
ton and belief unless such afidavit is made
by collector or deputy collector of internal
revenue, or by revenue agent and, with the
exception aforesaid no warrant shall be
issued except on sworn complaint, set
ting forth the orenses and alleging
them to be within the personal knowl-
edge OF the affiant And the United
States shall not be liable to pay any
fees to marshals, clerks commissioners or other
officers for any warrant issued or arrest made in
prosecutions under the Internal Revenue laws,
unless there be a conviction or the prosecution
his been approved either before or after such
a rest by the attorney OF the United States for
the district where the offense is alleged to have
been committed or unless the prosecution was
commenced by information or indictment
Section 4 That whenever a warrant shall be
issued by commissioner or other judicial
officer having jurisdiction for the arrest of any
person charged with criminal onense, such
warrant accompanied by the affidavit on which
the same was issued shall be returnable before
some judicial officer named in section 1914 of
the revised statutes residing in the county of
arrest, or if there be such judicial officer in
that county before some such judicial officer
residing in a county nearest to the arrest.
This section shall not apply to the Indian Terri
tory.
Section 8. That the circuit courts of the
United States and district courts and judges
thereof exercising circuit court powers and the
district courts of the Territories authorized
to appoint in different parts of the several
districts in which said courts are held, as
many discreet persons to be commissioners OF
the circuits as may be necessary. And said
courts, or the judges thereof, shall have au
thority to remove at pleasure any commits
sioner heretofore or hereafter appointed in said
districts
Section Q. That the Commissioner of Internal
Revenue, with the approval OF the Secretary OF
the Treasury, may compromise any civil or
criminal case and may reduce or remit any fine,
penalty, forfeiture or assessment under the In
tcrnal Revenue laws.
Section 10 amends section 3176 OF the revised
statutes
Section II. That section 1905 of the revised
statutes OF the United States be amended by
striking out all after said number and substi-
tuting therefor the following: And the
Commissioner of Internal Revenue, with
the approval of the Secretary OF the Treas
ury, may exempt distillers of brandy,
made exclusively from apples peaches
grapes or other fruits, from any provision OF
this title relating to the manufacture of spirits,
except as TO the tax thereon, when il mis- iudg.
ment it may seem expedient to do
Section II. That the provisions of an act en-
titled IAN act relating to the production of
fruit brandy, and to punish frauds connected
with the same approved March 3. 1877, be ex-
tended and mado applicable to brandy dis
titled from apples or peaches from any
other fruit the brandy distilled from which is
not now required hereafter shall not be
required to be deposited in distillery ware
house. provided that each of the warehouses
established under said act, or viii CHI may here
after be established. shall be in charge either
of a storelleeper storekeeper and gauger
at the discretion of the Commissioner OF Inter
nal Revenue.
Section l3. That section 1892 of the revised
statutes and the supplement thereto, shall be
amended so that said section shall read as fol-
lows: When judgment o forfeiture in any
case seizure is recovered against any distillery
used or fit for use in the production OF dis
Tiled spirits, because no bond has been given or
against any distillery used or fit for use in the
production OF spirits, having a registered pro-
duction capacity OF less than $50 gallons q day,
every STILL doubler, worm, worm tub mash tub
and fermenting tub therein shall be sold, as In
the case OF other forfeited property, without
being mutilated or destroyed. And in case
OF seizure OF still, doubler, worm,
worm tub, fermenting tub, mash tub. or