New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1888-03-07
REDUCING INTERNAL TAXES.
TEXT OF THE DARK LANTERN BILL.
wHIsKsY MEN Observation-Disclosures DEMOCRATS
DISAPPOINTED.

Internal kevenue hill submitted by Premier " Mills
ami his coniederates 10 tue Ways and Means Committee
to-day IA clear surrender 10 tie whiskev ring. and
great disappointment TO the southern Democrats. who
had faith in pledges given them by Messrs Mills. Scott
& Co. taat the internal tax on touacco in all its forms,
and the tax OH fruit brandy should he repealed II Is
true that the bin contains some provisions which will
be satisfactory to the North Carolina and Virginia
but they do not 20 far enough. The Dark Lantern"
people estimate the reduction in Internal Revenue
the basis OF last years receipts at about S25OO00O0
Mr. Randas bill, which will he introduced tomorrow
Tuesday probably repeats all every descrip
ton OF tobacco CS3o0o000O); all special or license
taxs. ($5.0oJ0o0; fruit distlation, (Sl. 500 900;
alchohol used in manufactures and the arts
So9Ooooo estimated; aud reduces the tax on whskey
from ninety to fifty cents per gallon (S2s, 000, 000
making total reduction OF go, 100000.
The text of the Ozark Lan'ern bill is as follows:
Section l. That after day July. 1888,
all taxes ON manufactured chewing tobacco, smoking
tobacco and un all special taxes upon manufacturers OF
and dealers in said articles all upon wholesale
and retail dealers leaf tobacco be and hereby
realed provided that shall be allowed draw
back or rebate OF the full amount of tax on all original
and unbrokcn factory packages OF smoking and manufact
ud tobacco and snu held by manufacturers or dealers on
said first day Of Juy If claim therefor shall be presented
10 Commissioner OF Internal Revenue prior TO the
FIRST day Of September, 1855, and not otherwise No
claim shall be allowed and drawback shall be paid for
less than IS. 1t shall be the duty OF the Com
missioner of Internal Revenue with the approval Of the
Secretary OF the Treasury adopt such rules aud
as may be necessary to carry this section into effect
Sec . That and after the first day of July 1888,
manufacturers Of cigars shall each pay special tax Of
3 annually and dealers in tobacco shall each pay special
OF 81 annually Every person whose business 1t is sell
oner for sale cigars cheroOts cigarettes shall,
and after the first day OF May, 1885, regarded
dealer in tobacco and the payment OF any other special
cigarettes from the of this provided that
manufacturer OF cigars cheroos cigarettes shall be
required to pay special tax as dealer in tobacco as
above defined for selling his own products at the place
Of manufacture.
Sec. g. That the sum of $4,000, or so much thereof
as may be necessary be and the hereby appro-
pated OF money In the Treasury otherwise
appropriated for the alteration of dies plates and stamps
for furnishing blanks forms and other
penses shall be incident to the collection Of special
taxes at the reduced rates provided in this act.
Sec. T. That Section 1861 OF the Revised Statutes OF
the United States and all laws and parts which
impose restrictions upon the sale of leaf tobacco be and
Sec 8. That whenever any statute denouncing any
violation OF the internal revenue laws felony. crime
or msdemeanor there is prescribed in such statute
minimum punishment. less than which minimum no fine.
penalty, Imprisonment shment is authorized 10 DO
imposed every such minimum punishment Is hereby abo-
hed aud the court or Judge in every case shall have
discretion TO impose any fine, penalty Imprisonment or
punishment not exceeding the limit authorized by such
statute, whether such tne penalty Imprisonment or
punishment be less OF greater than the SAID minimum
prescribed
warrant in any case under the internal
revenue laws, shall be issued upon affidavit making
charges information and belief affidavit
- made by collector or deputy collector of internal
revenue or by revenue agent; and, with the
aforesaid warrant shall be issued except upon sworn
complaint setting forth the facts constituting offence
and alleging them to De within the personal knowledge
edge Of the anant And the United States shall not
be liable to pay fees TO marsha clerks commissioners
other officers for any warrant Issued or arrest made
in prosecutions under the internal laws
there Be conviction the prosecution has been approved
either before or after such arrest bv the attorney NJ tho
United States for tie district where the offence is alleged
10 have been committed unless the prosecution was
begun by Information or indictment
See. 4 That whenever a warrant shall be issued by
Commissioners other judicial officer having jursdic
ton for the arrest Of any person charged with criminal
ofenee such warrant, accompanied by the AFFIDAVIT
whch the same was Issued shall be returnabe before
some judicial officer named in section LOLA Of the Re-
vscd Statutes residing in the county of arrest, or If
there be no such Judicial onicer In that county before
such ud cid officer residing county
to the place Of arrest And the judicial officer, before
whom the warrant is made returnabe herein provided
shall have exclusive authority to make the preliminary
examination Of every arrested aforesaid and TO
discharge him, admit him bail, commit him to
prison, tho may require; provided, that this
section shall not apply 70 the Indian Territory.
Sec s. That the Circuit Courts Of the United States
and the District Judges thereof exercising
Circuit Court power, and the District Courts Of the |
Territories authorized to appoint in different parts
OF the several districts in which said courts held,
as many discreet persons TO be commissioners OF the
circuit courts as may be deemed necessary. And said
courts the judges thereof shall have authority to
remove at pleasure any Commissioners heretofore or
hereafter appointed in said districts.
8. That the Comm ssioner Of Internal Revenue,
with the approval OF the Secretary of the Treasury may
compromise any civil criminal and may reduce
remit fine penalty forfeiture or assessment uhder
sec 10 That section s170 of the Revised Statutes be
read follows: &" The Collector or any
i 9io and '0' Upon the premises it Be neccs
sary, Of any person therein Who has tax
ses II It be necessary Of any person therein who has tax
able property and who refuses neglecs TO render any
list required who renders false or fraudu
lent return list and make according TO the best In
formation which he obtain. including that derived
from evidence elected by the examination OF the Col
Iector and on his own information. such list
according the form prescribed, Of the objects
liable to owned possessed under the care or man
Of such person. and the Commissioner OF Internal
shall Tho
81 due for special tax and penalty OF 20 per centun
and he add to such tax interest at the rate OF 10 per
centum thereon from the date when such tax
became and payable The interest SO added TO the
shall be collected at the same time and in the same
manner the And the list or return so made and
subscribed by such collector deputy collector shall be
deemed good and sufficient for all legal purposes"
IL. That section 1865 Of the Revised Statutes OF
the United be amended by striking out all after
said number and substituting therefor the following
And the Commissioner OF Internal Revenue with the ap
prevail Of the Secretary of the Treasury may exempt d
lers OF brandy made exclusively from apples, peaches
grapes other fruits from any provision OF TINS ue re-
atg to the manufacture OF spirits except as 10 the tax
thereon. when In his judgment 1t may seem expeden to
10 So"
Sec 70 That the provisions OF act entitled An act
relating production OF fruit brandy and to punish
frauds with the same" approved March 1887
extended and made applicable 10 brandy distilled from
apples peaches. from other fruit the distaton
rom which Is required or hereafter shall not be
eq uired to be deposited dstery warehouse provided
the warehouses established under said act or
which hereafter be established shall be IN charge
,ther OF sOrek keeper store keeper and gauger at
The OF the Commissioner Of Internal Revenue.
Sec 10 That section 1882 Of the Revised Statutes,
and the supplement thereto shall be nded that said
section shall read follows:
When judgment Of forfeiture in any Of seizure.
Is recovered against any dstiery used fit for I'M
tho production Of distilled spirits. because bond has
been given against any dstiery used or ut for use
In the production of spirits having registered producing
capacity Of than $50 gallons day, still, dou5le
worm worm-tub, mashub and ferDenting- tub therein
shall sold OF other forfeited property without
being mutlaed destroyed And in OF seizure OF
6 still. dOuber, worm, wormtub ermenting tub mash
tub, or other dSting apparatus Of any kind whatsoever
any involving forfeiture Of Tho same IL shall
duty selling officer the same from
place where seized place Of safe storage and said
property shall be sold provided by law, but
without being mutilated destroyed"
Sec. il. That section 1896 Of the Revised Statutes
United be amended by striking all after
aid number and substituting therefor the following The
secretary the Treasury exempt all dseries when
twenty bushels OF grain per day from