Wichita eagle. [volume] (Wichita, Kan.) 1886-1890, 1888-03-07
WASHINGTON NEWS.
The Democratic Internal Revenue Bill Sub.
mitted to Full Committee.

WASHINGTON, March 6-The Democratic
majority of the ways and means committee
today submitted to full committee the
internal revenue bill. .:....,,
Section lon and after July /, 1888,
all rates Oh manufactured chewing and
smoking tobacco and snuff, all special
taxes on manufacturers and wholesale and
retail dealers in leaf tobacco are hereby re-
pealed There will be allowed drawback
or rebate to the full amount of tax on all
original and unbroken factory packages,
smoking and manufactured tobacco and
snuff held by manufacturers on the 1st of
July if claim therefore be presented to the
commissioner before the 1st of September,
1855 No claim allowed and no claim will
be paid for less than s..
Section 2-On and after July I, 1885,
manufacturers of cigars shall each pay a
special tax of s. annually and dealers in
tobacco shall each pay a special tax of 81
annually. Payment of any other special
tax shall not relieve any dealer from pay
facturer of cigars, cheroots or cigarettes
shall be required to pay a special tax as
dealer in tobacco for selling products at
the place of manufacture.
Section 3 appropriates $4,000 for in
cidental expenses in case the above goes
into effect.
Section repeats all laws which impose
restrictions upon the sale of tobacco.
Section repeats the minimum punish
ment for violation of the revenue laws and
provides the court or Judge in every such
case shall have discretion to impose any
fine, penalty, imprisonment or punish
ment not exceeding the limit authorized
10y such statutes, whether such fine,
penalty, imprisonment or punishment be
less or greater than said minimum SO pre-
Scribed.
Section 6 provides that no warrant shall
be issued upon affidavit of any person
except collector, deputy collector or
revenue agent, and with the exception
aforesaid no warrants shall be issued ex-
cept upon a sworn complaint setting forth
facts constituting the Offense and alleging
them to be within the personal knowledge
of afiiant. The United States shall pay no
fees unless there be conviction or upon
approval of the United States district
attorney, unless prosecution was COM
menced by information or Indictment.
Section THAT the warrant, accom-
panied by affidavit shall be returnable be-
fore some judicial officer residing nearest
to the place of arrest. Such judicial officer
shall have exclusive authority to make
preliminary examination and to discharge
him, admit him to bail or commit him to
prison: provided, that this section shall
not apply to the Indian territory.
Section S-Provides for the appointment
of commissioners by United States circuit
and district court judges.
Section 9-That commissioners of in
ternal 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.
Section 10 amends section 3,176 to read as
follows: The collector or any deputy col
lector in any district shall enter into and
upon the premises, if necessary, of any
person therein who has taxable property
and who refuses or neglects to render any
return or list required, or who renders
fraudulent returns or lists and make. ac-
cording to the best information which he
can obtain, including that derived from
evidence elected by examination of the col
lector and on his own view and information,
such list or return according to the form
prescribed. of objects liable 20 tax owned
or possessed, or under the management of
such person, and the commissioner of in
ternal revenue shall assess the tax thereto.
including the amount, if any, for special
tax and "a penalty of p per cent, and he
may add to such tax. interest at the rate of
10 per cent. per annum thereon from and
after the date when such tax became due
and payable Interest so added TO tax
shall be collected at the same time and in
the same manner as the tax, and the list
or return so made and subscribed by such
collector or deputy collector shall be
deemed good and sufficient for all legal
purposes.
Section IL amends section 8, 255 to exempt
distillers of brandy made exclusively from
apples, peaches, grapes or other fruits
the manufacture of spirits except as tax
thereon when in the Judgment of the COM
missioner of internal revenue it may seem
eXpedient to do So
Section 12-That the act relating to the
production of fruit brandy and made ap-
plicable to brandy distilled from apples or
peaches or any other fruit which is not
now required or hereafter shall not be
required to be deposited in distillery ware
houses. provided, that each warehouse
shall be in charge of a storekeeper
Section 13-Amending section 1882 to-
wit: When Judgment of forfeiture in any
case of seizure is recovered against any
distillery used or fit for use in production
of spirits having productive capacity Of
less than $50 gallons per day every still
worm. worm tub. mash tub and ferment-
ing tub therein shall be removed TO a place
of safe storage and sold without being
mutilated or destroyed
Section IA substitutes the following for
section 3,25S: The secretary of the treasury
may exempt all distiileries which mash
less than twenty-five bushels of grain per
day except as to payment OF tax; which
said tax shall then be levied and collected
on the capacity OF said distilleries and
said distilleries shall then be run and
operated without store keepers. and the
commissioner of internal revenue, with
the approval OF said secretary. may estab-
fish a special warehouse in which he NAV
authorize 10 be deposited the product of
any plumber of said distilEeries 10 be- desig
nared by him and in which any distiller
operating any such distillery may deposit
his product. which, when so deposited.
shall be subject to all laws and regulations
as 10 tax removals and otherwise as other
ware houses.
Section l5-The judge of the United
States court is authorized TO make such
order and provision for the comfort and