The Mt. Sterling advocate. (Mt. Sterling, Ky.) 1890-current, 1891-04-28
U. s. SPECIAL TAXES.
Changes in tho Laws. to go into Ef-
feet May 1, of INTEREST," to all
Glasses to Special Tax Payers,

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United States special tax payers
should be interested in the following
digest of the changes in the laws ell
acted by the last Congress, under the
act of October l, 1890, which has been
prepared for their information at the
Collectors office in this city,
SPECIAL TAXES REPEALED.
On and after May LIST, 1891, all
special taxes now imposed upon deal
ers in manufactured tobacco, dealers
in leaf tobacco, retail dealers in leaf
tobacco, manufacturers of tobacco,
and manufacturers Of cigars are re-
pealed.
DEALERS IN MANUFACTURED TOBACCO
Are those whose business it is to sell
or offer for sale manufactured tobacco,
cigars, snuff aud cigarettes. Such
persons are no longer required to pay
special tax, 'and they are not re-
quired to register with the collector.
DEALERs.IN LEAF TOBACCO
And retail dealers in leaf tobacco are
no longer required to pay a special
tax, but they must register with the
Collector for the district in which
they do business, OH form No. 227,
which will be furnished on applica-
ton to the Collector. On the receipt
of same the latter issues and returns
his certificate of registration. They
must also keep complete record Of
all their purchases and sales as here
tofore. These records are also sup
piled by the Collector.
FARNREs SELLING LEAF TOBACCO.
All provisions Of the statutes i'm
posing restrictions of any kind what
soever upon farmers and growers of
tobacco in regard to the sale of their
leaf tobacco, and the keeping of
books, and the'registration and report
Of their sales of leaf tobacco, or i'm
posing any tax on account Of such
'ales, are repealed.
OF TOBACCO AND
CIGARS
Must register with the Collector from
whom they reccceiye certificates of
egistration, on form No. 227, and
i've bond, keep proper records and
ay taxes on their products as hereto
ore. 49,,
CHANGE IN TIME OF PAYMENT.
The new law changes the time Of
ayment Oh all other special taxes, so
~ the year will hereafter commence l
18th JufS l, instead of May /, as
Rectitiers, brewers, whole !
tic aDd retail dealers i'll malt liquors,
nd dealers in oleomargarine are re-
lired to pay the same amounts as {
Such persons now in bust c
ess must make application as usual
4 form No. II, which is supplied by q
re Collector, and pay onc-sixth of S
ie yearly amount on or before May Y
for the months of May and June,
nd the Collector will furnish for said II
onths an extension certificate of b
ieir present stamps, covering the c
onths named. Persons not now en- Y
iged in either Of the lines Of bust {,
'ss on which special taxes are now
lposed, but who commence snch r
lsiness in either May or June, must -
axe return on form No. II and pay I,
+ the proper period for which they !,
i'll receive a stamp, having attached n
20 coupons, or one coupon, as may :,
proper ~
lie NEW YEAR COMMENCING JULY |. b.
All registration certificates and ex- Is
nsioit certificates of special tax i
amps, commencing May l, and ,
amps issued during May and June l.
those months, expire June 30, and IL
or before July 4, persons who are
CURED to register must again regis d
: on form No. PIT and obtain a GER IL
icate for the new year, and persons fo
40 are liable to special taxes must W
ain make return on form No. IL. b.
lst be sworn to in all cases, before ii
me officer duly qualified TO admin h
Oaths. AZ
The usual heavy penalties arc i'm NJ
sed, with liability to,prosecution in til
United States Court, for failure to pr
Ike returns or other violations of k1
laws relating to special taxes m
entucky Leader.
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