Western appeal., 1888-03-10
REDUCING THE REVENUE.

"a Synopsis of the Internal Revenue Bill
Prepared by the House Ways and
Means GOmmittee-A Big Share Of the
Tax on Tobacco to Be Repeaied-Pro-5.
vision Made for Reduction of $25,.
100000.
Il WASHINGTON, March THE new internal
revenue bill was submitted by the Demo-
cratic majority of the Ways and Means
COMMITTEES to the full committee yesterday
1t begins by removing the tax from tobacco
on July 1888, after which date manufacturers
OF cigars will pay a special tax Of three dol
lars each, and dealers in tobacco shall each pay
one dollar annually as a special tax. Draw
backs rebated to the full amount of the tax
" Il be allowed on original and unbroken pack
ages held by manufacturers and dealers on
July !. The Statute and all the laws imposing
restrict ons upon the sale of leaf tobacco are
repealed.
Wherever minimum punishments are laid
down for nfractlons of internal-revenue laws
in the statuets they abolished, and it is left
In the discretion Oh the court to fix the pun sh-
ment, not exceeding the maximum limit fixed
by the statutes.
Warrants under ths internal revenue laws,
upon affidavit making charges upon informa-
ton and belief, shall only issue when the
affidavit is made by a collector or
deputy collector; with this exception war
rants will only be issued on sworn
complaint setting forth the facts and
alleging Them to be within the personal know-
edge of the afiant. Fees to court officers in
prosecutions under the internal-revenue laws
shall only be paid in cases where a conviction
is secured, or wherein the district approves OF
the prosecution, or wherein the prose cution be-
gan with information or Indictment.
Persons arrested upon warrants under the in.
| ternal-revenue laws must be taken before a
designated jud cial officer in the county of ar
rest or if there be none, in another county
nearest the county of arrest and this judicial
officer shall have power to make the prelm-
mary examination and discharge, admit to
bail, or commit to pr son the person arrested.
This section does not apply to the Indian Ter
ritory.
The Commissioner OF Internal Revenue, with
the approval Of the Secretary OF the Treasury,
may compromise civil or criminal cases and re-
duce or remit fines, penalties or assessments
under the internal-revenue laws.
When the returns are not made or are made
| fraudulenty the collector may enter the prem
1ses OF any one having taxable property and
prepare tax return upon which the tax shall
be assessed with a penalty Of rs per cent. and
interest at 10 per cent.
All fruit brandies made from any fruit are
brought under the provisions OF tho act of
March 3, 1887.
/ When distillery is seized the ma
chinery and apparatus must be sold without
being mutilated or destroyed stilleres
Which mash less than twenty-five bushels
OF grain per day shall be taxed upon
their capacity, and may be operated W thout
| store-keeper or gauger. Special warehouses
may be established where the product OF any
des gnated number of these distilleres may be
deposited, which product shall then become
! subject to the customary laws.
Ali Especial taxes oa manufacturers of stills,
retail dealers in liquors and retail dealers in
malt liquors are repealed.
! The act provides that it shall go into effect
July, 1885,
| The total reduction in revenue made by
the act is about $25, 600, 600, made up Of
500 100000 on tobacco and 100000
| on the special taxes removed
| The Democratic members of the Ways
| and Means Com mite have resolved to add
this bill to che Mills Tariff bill, making it
an integral part of the scheme for revenue
| reduction. ...-
The total reduction by the two bills will
be about i575, 100000.
| Mr. R,.ndall says that his Tariff bill is
completed except as to the co ton schedule.
1t is understood that the bill reduces tue
revenue $17, ,OOO.O on tariff; $50, OOO,-
600 on tohacco; $50, 100000 by reducing
the whisky tax to 50 cents per gallon.