The Asheville citizen. [volume] (Asheville, N.C.) 1885-1889, 1888-03-08
INTERNAL REVENUE.
The Democratic Measure for
Relief to the People.


Section l. That on and after tee
1st day of July. 1888, ali taxes Oh
manufactured chewing tobacco,
smoking tobacco and snuff; ali $ e.
cial taxes upon manufac u ers and
dealers III said articles, and all tax IS
upon wholesale ard retail dealers
in leaf toL2cco, be and are hereby
repealed; provided that there shall
be a drawback or rebate of the full
amount of the tax on all original
and unbroken factory packages Of
smoking and manufactured tobac-
CO and snuff held by manufacturers
| ot dealers on said 1st day of July,
II pc claim therefor shall be pre-
sen{ed y the commissioner of in
ternal revenue prior to the 1st day
of September, 1888, and not other
wise. No claim shall be allowed
aud no drawback shall be paid for
any amount less lEan five dollars
1t shall he The duty o. the commits
sioner of internal revenue, with the
approval of the Secretary of the
treasury, to adopt such rules and
regulations and to prescribe and
furn .sh such Blanks and forms as
may be necessary to carry this sec
! iiOn into effect.
Section 2. That on and after the
1st day of July, 1888, manufaclur-
ers of cigars sa@lt elch pay spe
| cia: tax 0i three dollars annually.
and dealers in tobacco shal. each
iay 4 special tax OF one dollar
annually. Every person whose
business it is 10 sell or offer for sale
cigars, cheroots, or cigarettes shall,
om and after the 1st day Of May,
1883, be regarded as Il dealer in to-
bacco and the payment of any
other special tax shall not relieve
any person whn sells cigars, che
roots or cigarettes from the payment
of this tax, provided that no manu-
tacturer OF cigars, cheroOts of cigar
ettcG shall he required to pay Il
special tax as a dealer III tobacco as
above defined, for selling his own
products At the I,iace Of manutac-
ture.
Section 3. That the sum Of
twenty tbOUsand dollars. or so
much thereof as may be necessary,
be, and the same is hereby appro
priated out Of any money in the
treasury not otherwise appropriated,
for the alteration of dies, plates and
stamps for furnishing blanks and
! forms, and for such other expenses
IS shall he incident to the COLLECTION
- special taxes at the reduced rates
provided IL this act.
Section 4 That section thirty
three Hundred and sixty-one of the
revised statutes Of the United States
and all laws a4d parts Of law which
impose restrictions upon the sale OF
lea tobaccos be and are hereby re-
pealed,
Section ). That whenever in any
statute den0uncing any violation OF
the internal revenue laws as felony,
| crime or misdemeanor, there is Ere-
scribed in such statute Il minimum
punishment, less than which m nj
mum no fine, penalty, imprison
ment or punishment is authorized to
BE- imposed, every such minimum
punishment is hereby abolished;
and the court or Judge III every such
caea shall have the discretion to i'm
pose fine, penalty, imprisonment
Or punishment not exceeding the
limit authorized by such statute
whether such fine, penalty impris-
onment or punishment be less OF
greater than such minimum as PIE
scribed.
Section s That no warrant in
any case under the internal reve-
nue. laws, shall be issued up N the
affidavit making charges upon
information and belief; unless such
affidavit is made by the collector OF
deputy OF internal revenue OF
by the revenue agent; and, with eX
reption aforesaid no warrant shall
be issued except upon sworn
complaint setting forth facts consti-
tuting the offense and alleging them
To oe within the personal knoWl-
edge IF the athant, and the United
States shall not be liable to pay any
fees to the marshals, clerks, com
mlssioners. or other officers for any
warrant issued or arrest made in the
prosecutions under the interna
revenue laws, unless there be COM
viCtipn or prosecution has been APP
i proved either be oce of after such
arrest, by the attorney of the United
States for the district where the OF,
fense is alleged to have been ccm-
mitted, or unless tbe prosecution
was commenced By information OF
Indictment.
Section Z. That Whenev II war
rant shall be issued by a commits
sioner, or other judicial officer hav>
ing jurisdiction, tor the arrest OF
any person charged with crimi-
nal offense, such warrant accom-
panied by the affidavit on which
the same was issued, shall be re-
lurnahle before some judicial officer
named in section ten hundred and
fourteen residing lii the county OF
the arrest, or, II there DC no Such
judicial officer in that county before
some judicial officer residing in
another county nearest to the place
of arrest, and the judicial officer be-
fore whom the warrant is made
returnabie as herein provided, shall
have the exclusive authority to
make a preliminary examination OF
every person arrested as aforesaid,
and to discharge him, admit him to
bail, or commit him to prison, as
the case may require; provided that
this section shall not apply to the
Indian Territory.
Section s. That the circuit courts
of the United States and district
courts or judges thereof exercising
circuit court powers and district
courts of territories are authorized
to appoint in the different parts o