Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1888-03-07
INTERNAL REVENUE BILL
The Measure Adopted by the Demo-
cratic Majority of the Ways and
Means Committee.
all TX On Manufactured TobRceo Be
peaied-DeAlers In Cigars and
Other Tebscces Pay
special Tax.
rhe Bill Is Added To mni.' Tariff BIZ. MAX
lag OPe Measure of Boih-EWeniy Eve
MiiIlon Dollars Reduction.
THE INTERNAL REVENUE BILL.

THE INTERNAL REVENUE BILL.
Washington, March 6.-FolloWiDg Is
The Democratic majority of the ways and
means committee's internal revenue bill
Section l., That on and after July l,
1888, all taxes on manufactured chewing
'ubocco, smoking tobacco and snuff, and
all special taxes on manufacturers and
wholesale dealers OF leaf tobacco, are
hereby repealed. There will be allowed
a drawback or rebate of the full amount
# the tax on all original and unbroken
factory packages, smoking and manu-
f,ctuIed tobacco and SNUFF sol d by manu.
fac urers or dealers on July If the cisi Il
therefor be presented to the commissioner
Of internal revenue prior to Sept. l, 1888,
and not otherwise. No claim will be al
lowed and no drawback will be found for
an amount less than s..
Sec 2 On and after July
l, 1888, manufacturers of cigars shall
eacn pay speCisl tax of So anHaally aHd
deale's 10 tobacco sha each pay special
lax of 81 annually. The payment OF any
y y
dealer from the payment of this tax pro
vIoed no manufacturers Of cigSrs,
ch roots or cigarettes shall he requ red to
pay special tax as dealer in tobacco foI
selling his own products at the place OF
msDntacture.
Section 5 sppropriates $40, G0o for ex-
penses incidental to carrying the above
into eff:ct.
Section repeats the laws which i'm
pose restrictions upon the sale of leai
tobacco.
Section repeats the minimum punish
ment for the violation Of the revenue law
and provides that the court or Judge In
every such case shall have discretion to
impose any foe, penalty, Imprisonment
or punishment not exceeding the limit au-
thor Hs6loy sucn statu e, whether such fine
penalty, Imprisonment or punishment be
less or greater than said minimum pre-.
scrihed. u
Sec. 6. That no warrant in any case
under tue internal revenue laws shall be
issued upon any f11avlts making charges
unon information and belief, unless such
6 I'D ievit is made by the collector OF
deputy COLLECTOR of internal revenue OF
by the revtn nue. agent, and, with the ex-
csption aforesaid, no warrant shall be
issued except upon sworn com
plant setting forth the facts copsti-
tuting the offense, and alleging them to
be within the personal knowledge
of the eff ant. Aud the United States
shall not De liable to pay any fees TO msr-
shsls, clerks, commissioners or Other
officers for any warrant issued or arrests
made In prosecutions under the internal
revenue laws unless there be a COW ction
or prosecution, or unless the warrant has
been approve d either b=fore or after the
arrest by the attorney of the United
States for the district where the offsnse
is alleged to have been committed, OF
unless the prose cuion was commenced
by Information or Indictment.
Sec. z. That whenever a warrant shsll
be issued ny the commissioner, or 9th I
judicisl cfl:er having Jurisdiction for the
arrest OF any persons cnSrged with Crimi-
nal offens", sucC warrant, accompanied
by the sffl isvit on which the same was
issued, shall be -returnsble before some
Judicial fticer named in section l0I4 Of the
revised statutes residing in the county Of
tie arrest; Or, II there be no such jud Cisl
off ;er in that county, before some such
Judicial officer residing in another county
nearest To the place of arrest; and the
Judicial officer before whom the warrant
/. made re urnable as herein provided
shall have exclusive authority TO make
preliminary exsmi oatlon Of every person
arrested IS aforesaid AID to discourage
him, admit him to bail or commit him 10
prison, as the case may require; provided
hist this section Shall nos apply to the
IDdisn Territory.
Sc s That the Circuit courts Of the
Uoited States al d the D strict courts Or
JUDGES thereof exercising Circuit court
powers and District courts Of territories
are authorized to appoint in different
psrts Of the several districts In which
said courts are held as many discreet
persons to be commissioners Of Circuit
courts as may be deemed necessary And
said courts or judges thereof shall have
authority to remCvs at pleasure any com
missioners heretofore or hereEf.sr ap.
pointed in said districts.
Sc 3. That the Commissioner of In
ternel Revenue with the approved of the
Secretary Of the Treasury, may mpro-
mise any civil or criminal case, ana MAJ
reduce CT remit any fne, penalty, forfeit
ure or Assessment. under the internal rev
euue law
Sec 10 That section S176 cf the b.
VI ed atut, be amended 50 as to read as
TO lows:
"Sec. 3l76 The collector or any deputy
collector In any district shall enter into
and cue on the premises, if it be neces
ssry, Of any person therein who has
taxable property and who refuses or neg
lects to render any return or listrequired,
OF who renders false aud fraudulent re-
turn on the list; and mike according to
the best Information which he Can oo-
tain, inc uding that derived from evidence
elected by the examination of the COL
lec;or, snd on his own view and informa-
ton, such list or return according to the
form prescribed, Of obi gcts liable to tax
owned or possessed or under the care or
management of such person; aud the
commissioner Of Internal Revenue shall
assess tax thereon, inclu ing the
amount If any due for special
tax, and the penalty Of rs
per centum, and he msy add
to the sum, tax interest at the rate of 10
per centum per snnum thereon from aud