Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1891-03-14
THE NEW REVENUE LAWS

By act of Congress known as the
Mckinley bilD certain changes in In
ternal Revenue taxation have been in
augurated For the benefit of the pub
lie we publish the following synopsis
Tobacco On January Ist, 1891, the
tax on manufactured tobacco was re-
duced to cts. per ID. All special
taxes on dealers in and manufacture
of tobacco and cigars are abolished
after April so, 1891 The restrictions
heretofore imposed upon farmers and
gyoae,S of tobacco, in regard to sales of
their leaf tobacco were repealed, taking
effect October 7, 1890. Farmers can
therefore sell and peddle their crop Of
leaf tobacco without restriction, except
that they must keep correct account
and, on demand of Revenue Officers,
make true and correct statement of
all sales thereof, to them, and the
amount, (see Internal Rev Record of
Nov. :, 1902 But such sales must be
leaf Tobacco only. If the tobacco is
stunned, f7oiSted or otherwise prepared,
by hand or machinery, twill be classed
as manufactured tobacco. Qnt. Rev.
Man. p. SD
SPECIAL. TAXES. All special taxes
relative to tobacco have been repealed
after April 80, 1891. Special Taxes will
therefore be collected only upon the oc-
equations shown on back of Form No.
II Revised Dec 1890. The special tax
year will hereafter commence on the Ist
of July instead of May Ist, and the fol-
lowing is prescribed to unity the date OF
termination of all special tax stamps on
the 3oth ofJune, 1891. Applications
shall be made, on or before May Ist
1891, as usual OH Form No. II Revised
1900 and tax collected for ne-sixth %
the amount of the annual tax. Tax
payers who hold stamps for the special
tax year ending April 80, 1891, will be
furnished with certificates extending
their stamps to June so, 1891, and new
taxpayers will be furnished stamps
with two (2) coupons for May and June
1901. New returns on Form No. II
will be required from all tax payers, to
be filed on or before July I, 1891, fol
the new special tax year beginning
July Ist, I8oI,-thus requiring two re-
turns between this date and July Isl
prox.
REGISTRATION. The law requires
that each dealer i'll leaf tobacco, retail
dealer in leaf tobacco manufacturer Of
tobacco, manufacturer of cigars, and
peddlers of tobacco shall register with
the Collector. Return for registry will
be made on Form No. 277, and must be
executed with the same particularly
and care that is prescribed for returns
of special tax payers. They will be
filed on or before May Ist 1891, and al
so on or before July Ist 1891, for two
months, and for one year respectively.
Certificates of registry will there upor
be issued by the Collector in like man
ner as special tax stamps are issued tc
special tax payers.
A PENALTY of $50 is imposed upor
all persons of the above classes who
fail to fill their returns for registry.
Specimens of Forms No. II Revised
and No. 277, are herewith enclosed
Stamps and registry certificates will
at the beginning of the two months
period, and of the new year, be ISSUED
from the Collectors office only.
, Applications for special tax stamps
. and for registry certificates for the twt
months period ending June 80, 1891
and for the year beginning July IS
1891. may both be taken at the same
; time, if the applicant shall be willing
But they must be taken separately, ant
both sworn to. In such case, none,
paid for tax for the new year will b.
held by the Collector until such tim
in June as new annual stamps shall be
, gin to be issued.