Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1888-03-07
INTERNAL REVENUE.
A BLOW AT rHa oprous TAX AT
LAST.
Hi, for Repeal Rsrortsd by the Democratic
Majority Of the Ways end Means
Committee.
rar ,.lnrranh . the pl.pA,ch.l

Section /. That on and after the LIST
day OF July. 1883, sill taxes on manufac-
tured chewing tobacco. smoking tobacco,
and snuff, all special taxes upon manu-
facturers OF and dealers in said articles.
and all taxes upon wholesale and retail
dealers in leaf tobacco, be and are
hereby repealed; provided, that there
shall be allowed drawback or rebate OF
the full amount OF the tax on all oriSi-
nal and unbroken factory packages OF
smoking and manufactured tobacco and
snuff held by manufacturers or dealers
on said LIST day OF July. il the claim
therefor shall be presented . tho Com
missioner of Internal Revenue prior to
the let day OF September. 1888, and not
otherwise. No claim shall be allowed
and no drawback shall be paid for an
amount less than s.. II shall be the
duty of the Commissioner OF Internal
Revenue. with the approval OF the Secre-
tary OF the Treasury, to adopt such rules
and regulations aud H. prescribe and
furnish sach blanks and forms as may be
necessary to carry tina section INTO ell
feet.
Section 2. That on and after the LIST
day OF July, 1888, manufacturers OF
cigars shall each pay special tax OF 50
annually, and dealers in tobacco shall
each pay special tax OF 81 annually.
Every person whose business 1t Is to sell
or offer for sale cigars, cheroots, or
cigarettes shall, on and after the LIST dey
of May, 1888, be regarded as a dealer III
tobacco. and the payment Of any other
special tax shall not relieve any person
who sells cigars, cheroots. or cigarettes
from the payment OF this tax ; provided,
that no manufacturer OF cigars, cheroots.
or cigarettes shall be required TO pay the
spocisl tax as a dealer in tobacco as
above defined for selling his own pro-
ducts at the place OF manufacture.
Section 3. That the sum Of twenty thou
sand dollars, or so much thereof as may
be necessary, be and the same is hereby
appropriated ont 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 as shall be incident
70 the collection OF special taxes at the
reduced rates provided in this act.
Section t. That section 1861 OF the
Revised Statutes Of the United States,
and all laws and parts of laws which i'm
pose restrictions upon the sale OF leaf
tobacco, be and the same are hereby
repealed.
Section 5. That whenever in any sta
tute denOuncing any violation 81 the IN
ternal-revenue laws ss felony, crime,
or misdemeanor there is prescribed IN
such statute the minimum punishment
less than which minimum no fine, penal
ty, imprisonment. or punishment IS
authorized to be imposed, every such
minimum punishms INT is hereby abol-
ished, and the court or Judge IN every
such case shall have the discretion TO i'm
pose any fine, penalty, imprisonment, or
punishment not exceeding the limit au-
thorized by such statute. whether such
fine, penalty, Imprisonment. or punish
ment be less or greater than said mini
mum so prescribed.
Section &. That no warrant in sny
case under the internal revenue laws
shall be issued upon an affidavit making
charges upon information and belief I'M
less such affidavit is made by collector
or deputy of internal revenue or by
revenue agent and with the exception
aforesaid no warrant shall be issued ex-
cept upon sworn complaint, setting forth
the facts constituting the offence, and
alleging them to be within tue personal
knowledge Of the aiiisnt and the United
States shall not be liable to pay any fees
10 marshals, clerks. commissioners, or
other officers for any warrant issued or
arrest made in prosecution under inter
nal-revenue laws anless there be con-
viction or the prosecution has been APP
proved either before or after such arrest
by the attorney for the United States
for the district where the offence Is al
legged to have been committed, or uRless
the prosecution was commenced by IN
formation or indictment.
Section Z. That whenever a warrant
shall be issued by the commissioner, or
other judicial officer having jurisdiction,
for the arrest of any person charged
with criminal offence, such warrant ac-
companied by the affidavit on which the
same was issued. shall be returnable
before some judicial official named IN
section 1914 of the Revised Statutes
residing in the county OF the arrest, or il
there be no such judicial officer i'll that
county, before some Judicial officer re-
siding in another county nearest TO the
place of arrest, and the Judicial officer
before whom the warrant Is made re-
turnable as herein provided shall have
exclusive authority 20 make the prelimi-
nary examination of every person arrest
ed an 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 8. That the circuit courts OF
the United States and district courts, or
Judges thereof exercising circuit court
powers, and the district courts OF Terri
tories, are authorized 10 appoint in
different parts of the several districts in
which said courts are held as many dis
Greet persons to be commissioners OF
circuit courts as may be deemed neces-
sary, and said courts or judges thereof
shall have authority to remove at plea
sure any commissioners heretofore or
hereafter appointed in said districts,
Section 8. That the Commissioner OF
Internal Revenue, with the approval of
the Secretary of the Treasury, may com
piOIulco any civil VI CltAulldl Cdoc, anu
may reduce or remit any fine, penalty,
forfeiture, or assessment under the In
ternal-reyenue laws.
Section 10. That section BIG of the
Revised Statutes be amended so as to
read as follows: "Section 3l76. A
collector or any deputy collector in any
district shall enter into and upon the
premises, il il be necessary, OF any person
therein who has taxable property, and
who refuses or neglects 70 render any
return or list required, or who renders
O false OF fraudulent return or list, and
make. according 10 the best information
which he can obtain, including that de-
rived from the evidence elected 10y exami-
nation of the collector and on his own view
and information, such list or return, &C.
cordipg TO the form prescribed, OF objects
liable TO tar owned or possessed. or I'M
der the care or management OF such