Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1890-12-27
THE REBATE LAW.
A NATTER OF IMPORTANCE TO LOCAL BUSI-
NESS yEN.
Full Explanation Of the Meaning Of the Act
Allowing a Refund Oh Manufactured
Tobacco On Hand January ist.

Every business man who sells manu-
featured tobacco in any form except
cigars. or who handles snuff, is vitality
/ interested in the act Of Congress, passed
on the 18th of the present month,
authorizing the payment OF rebates on
/ all tobacco or snuff, on hand At the be-
ginning Of the first day Of January, or
/ in transit, in unbroken, original and
stamped factory packages. The act in
question is designed 10 give the whole
sale or retail dealer. or other owner OF
such tobacco or snuff. the benefit OF the
difference between the old tax OF sc per
pound and the new rate OF Gc per pound,
aud applies 10 all stamped and unsroken
packages. from half an ounce up to
twenty pounds as TO snuff, and from one
ounce up To five pound packages OF to-
/ baccO, stamped with ordinary stamps,
and from ten pounds up to the
I largest package bearing the
coupon registered stamps. The
I law does not, however, apply TO
packages broken open and part OF the
contents sold. One plug taken from Il
5O-pound box would exclude the entire
box from the law. The law does not
apply to persons having less than go
bounds of tobacco or snuff in stock.
The following letter, covering the
entire situation. has been sent out by
/ Commissioner of Internal Revenue John
W. Mason
"TREtsURY DEPARTMENT,
"OrFFI,E OF INTERSAL REVENUE,
''WAsuINGTON, ID. G. Dec. ID, ls9O.
" D,1,mBio,,d Tobacco Co., 81. Louis:
SIRs: / am in receipt Of your letter OF
the 18th inst, making inquiries relative To
In. rebate of tax on tobacco and snuff.
[ Reply will be published for general inior-
nation, and will embrace points other than
those you raise.
IL. Blank claims will be sent TO all in
ternal renenue collectors, and distributed
Immediately 70 all probable claimants, who
shall make early application for them.
49, The rebate equals > per cent. and as
no claim Of less amount than - Will be
valid. all dealers and manufacturers where
stock of unbroken stamped packages is less
than 30 pounds will be excluded.
-. Goods in transit January Isl Will be
inventoried at the first opportunity,
anu luc lS"iVO go
to ne person who was the
actual owner on January LIST, If he Is Il
manufacturer or dealer
II. All claims must he filed with
collector on or before March :, 1871.
- The serial numbers of the numbered
stamps must be given. in all cases.
ii. Inventories should be taken on Janu-
ary lst, in presence of two witnesses, who
must make oath 10 the same. The blank
forms will contain full instructions.
- Stamps bought AZ the Sc-rate ana un-
used, will be exchanged or redeemed at the
Treasury Department
IS. Manufacturers may have payment
of their stamp in stamps, II desired.
- The inventory must include nothing
but GOODS that were on hand AZ the begin
ming of January lst. and if goods were add
ed 10 the stock during the day, the witness
ses should SEE that they are excluded from
the inventory. Such goods, If they had been
in transit. may be embraced IN a separate
blank prepared for that purpose.
10. Commission merchants may make
separate inventories for each owner OF
goods in this State aud present the claims
for and In the names Of their separate
owners.
III. The term original aud unoroken
factory packages is held 10 mean stamped
|
bacco containing one ounces, ii il bears u
stamp. is 70 be regarded as an original fac
tory package. Respectfully yours,
"JuHH ". Mason,
Commissioner
In accordance with the foregoing the
local revenue authorities have sent ont
the following notice 70 dealers in man
ufactured tobaccoS:-
IAN Act of December 10, 1890, entitled
An at 10 authorize the payment OF draw
back or rebate ia certain cases Is follows;
All dealers having on hand on January
I, 1881, $50 pounds or more IN unOroken
packages or caddies, will be entitled to 4
rebate OF two cents on the pound.
"Al persons within the counties OF Han
cock. Brooke, Ohio and Marshall wishing
To recover rebate will be furnished with
the necessary forms b. applying 10 the I'M
dersigned
a failure 10 make application within
sixty days from January l, 1871, forfelts
the claim. Please make application at
once. Respectfully,
Nv NEWT. BoNAR, Dept. Col,
~ " Ta