Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1890-10-30

ury department. to furnish said officer or agent
a'rne ana complete statement verified by oath,
| VI an ms sales of leaf tobacco, the number Of
nossneads, cases or pounds with the name and
| residence. in each instance of the person 10
nd sold and the place to which it is shipped.
| aau every FARMER or planter who wilfully re-
| fuses to furnish such information, or who
t khn.wingiy makes false statements as to any Of
the facts aforesaid. shall be guilty of a misde-
| ceeding s5t ~
Sec. sec. Is That section ASST of the United
Sea.es REVISED Statutes be- and the same is
hereby, amended by striking out all after the
lowing:
| or, II he has already begun. before contis.ring
70 peddle tobacco. shall furnish TO the collector
| OF his district a statement accurately setting
forth the place If his residence and if in city,
the street and number of the street where he
resides, the state or states through which he
proposes to travel: also whether be proposes to
sen ms own manufacture or the manufactures
ofothers, and if he sells for other parties tho
person Tor whom he sells. He shall also give
BOND In the sum of 500, to be approved by tho
coHector OF the district, conditional that he
sshan not engage In any attempt. by himself or
| by collusion with others. to defraud the govern
ment OF any tax on tobacco, snuff, or cigars:
mat he shall neither sell nor offer for sale any
tobacco, snuff or cigars, except in original and
be put up and prepared by the manufacturer
TOT sale, or for removal for sale or consumption,
| and except such packages of tobacco, snuff and
cigars as bear the manufacturers label
| caution notice, and his legal marks and brands
| and genuine internal revenue stamps which
| have never before beer used"
Sec. 20 That section 3,3S3 Revised Statutes,
as amended by section 10 of the act of March L
Is'y be, and the same Is hereby amended by
| striking out all of said section erd by substi-
| tuting in lieu thereof the following:
Every peddler of tobacco shall obtain a GER
tificate from the collector of his collection dis
| trict, who is hereby authorized and directed to
| issue the same, giving the name of the peddler,
| his residence, and the fact of his having filed
the required bond; and shall, on demand of any
othcer of internal revenue. produce and exhibit
| his certificate And whenever any peddler
fuses to exhibit his certificate as aforesaid, on
demand OF any officer of internal revenue, said
ofhcer may seize the horse or mule, wagon and
| contents or pack, bundle or basket, of any per
| son SO refusing and the collector of the dis
| trict in which the SEIZURE occurs may. on ten
1 days notice, published in any newspaper in the
| district. or served personally on the peddler,
| or at his dwelling house, require such peddler
| to show cause If any he has, why the horses or
| mules, wagons and contents, pack, bundle
| orbasket SO seized shall not be forfeited. In
case no sufficient cause is shown, pro-
ceedings for the forfeiture of the property
| seized shall be taken under the general pro-
| visions of the international revenue laws relat-
| ing to forfetures. Any International agent may
demand production of and inspect the collectors
certificate for peddlers, and refusual or failure
| to produce the same when dem aided. shall
subject the party I guilty thereof TO hne OF nor
more than twelve months"
ON INTERNAL TAXES IN MAKING TOBACCO.
| Sec. &c. That on and after the first day of jan
| uary. 1891, the internal taxes on smoking and
manufactured tobacco shall be cents per pound.
and on snuff cents per pound.
That on all original and unbroken factory
| packages of smoking and manufactured to-
| bacco and snuff, held by manufacturers deal
| ers at the time the reduction herein provided
has been paid, there shall be allowed a draw
! back or rebate of the full amount of the reduc-
ton, but the same shall not apply in any case
| where the claim has not been presented within
| sixty days following the datc of reduction; and
such rebate to manufacturers may be paid in
| be allowed drawback paid for less
| amount than S.. 1t shall be the duty
| of the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treas
ury, to adopt such rules aud regulations and to
| prescribe and furnish such blanks and forms as
may be necessary to carry this section ia atS
for in this section, there is hereby appropriated
any money in the treasury not otherwise appro-
priated
| garine shall keep such books and render such
| returns in relation thereto as the commissioners
! OF internal revenue. with the approval of the
secretary of the treasury. may by regulation, re-
| ouire, and such books shall be open at all shines
to the inspection of any internal revenue officer
| or agent. M
| WINE AND WINE SPIRIT PROVISIONS.
Sec. AZ. That any producer of pure, sweet
wines, who is also distiller. authorized to sep
| arate from fermented grape juice. under inter-
| nal revenue laws, wine spirits, may use free OF
tax in the preparation of such sweet wines UNI
der such regulations and after the fling of such
notices and bonds 'gether with the keeping Of
| such records and the rendition OF such reports
| as to materials and products, as the commits.
sioner OF internal revenue, with the approval OK
the secretary of the treasury. may prescribe. SO
much OF such wine spirits SO separated BY
| him may be necessary to fortify the wine for
the preservation of the saccharine matter con-
| tanned therein. Provided, That the wine spirits
so used free of tax shall not be in excess OF the
| amount required to introduce into such sweet
! vines an alcoholic strength equal to IA per
centrum of the volume of snch wine after such
use. Provi. ed further. That such wine con-
| centum of alcohol. defined by Section 3,2i9 OF
| the Revised Statutes, shall be forfeited to the
! United States: Provided further, That such use
the months of August September, October, No
vernber. December, January. February, March
April Of each yead5 The 81
any distiller Of fermented grape juice to assess-
ment under Section ,509 of the Revised Statutes.
is authorized to allow such distiller credit in his
computation for the wine spirits used by him in
preparing sweet wine under the provisions OF
| this section.
Sec 49, That the wine spirits mentioned in
Sec. SO of this act is the product resulting from
the distillation Of fermented grape juice and
shall be held to include the product commonly
known as grape brandy, and the pure sweet wine
which may be fortified FREQ OF tax as provided
in said section, is fermented grape juice ouly.
and shall contain no other substance of any
kind whatever introduced before, at the time OF,
or after fermentation. and such sweet wine shall
contain not less than per centum of saccharine
T M , B sTensts may pc De
ter must scale such sweet-wine, after the
evaporation of the spirits contained therein.
and restoring the sample tested to original vol
ume by addition of water.
Sec. A. That any person who shall use vino
spirits, a. defined by Sec. 81 Of this act, other
spirits on winch the inter- al revenue TAX has
not been paid, otherwise han within tho imi-
tations forth in Sec IS Of this act, and in
cordance with the regulations made pursuant
to this act, shall be liable to penalty of double
the amount Of the tax the wine spirits OF
other spirits unlawfully used. Whenever il
is impracticable IL any case to ascertain the
quantity of wine spirits other spirits that
have been used in violation of this act in mix
lures with any wines. all alcohol contained in
such unlawful mixtures of wine with wine
spirits or other spirits in of 10 per centum
shall be held to be unawfully used: Provided,
however That il water has been added To such
unlawful mixtures, either before, at the time
of, or after such unlawful use of wine spirits OF
other spirits all the alcohol contained therein
shall be considered to be unlawfully used In
reference to alcoholic strength of wines and
mixtures of wines with spirits in this act the
| measurement is intended to be according to
volume and not according to weight
WINE SPIRITS FOR FoRTIFYING SWEET WINES.
Sec a. That under such regulations and off,
cial supervision. and upon the execution of such
entries and the giving of such bonds, bills OF
lading, and other security as the commissio ner
| of internal revenue, with the approval of tho
secretary of the treasury, shall prescribe, any
producer of pure sweet wines, as defined by this
| act. may withdraw wine spirits from any special
| bonded warehouse free from tax, IN original
| packages, in the quantity not less than W wine
| gallons, and may much of the same as
may be required by him. under such regulations.
and after the fling of such notices and bonds,
| and the keeping of such records, and the rendi-
ton of such reports as TO materials and prod
| ucts and the disposition OF the same, tho
| commissioner of internal revenue with the APP
p-oval of the secretary OF the treasury, shan
| prescribe, in fortifying the pure sweet wines
! made by him, and for no other purpose, in ac-
1 cordance with the limitations and provisions as
/ to uses. amount to he used and period for using
| the sane set forth in section 50 of this act;
and the commissioner of internal revenue,