Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1891-03-07
TIE NEW REVENUE LAW
Set Forth in a Circular Letter by collec-
tor White.

Collector Of Internal Revenue a. Il.
White has issued circular letter, for
the information of his deputies, in which
are set forth the provisions Of the inter
nal revenue laws, as revised by the last
tariff bill.
Regarding tobacco. the circular says,
in brief:
January lSt the tax on manufactured
tobacco was reduced TO &c per pound;
all special taxes on dealers and manu-
facturers OF tobacco and cigars are
abolished after April 30th. The restrlc-
tionS heretofore imposed on farmers and
growers OF tobacco. in regard TO sales OF
leaf tobacco are repealed; farmers can
sell their crop of leaf tobacco without
restriction, except they must keep an
account of such sales, and make state
ment thereof TO revenue officers on de-
mand, giving names OF buyers and
amount sold. II tobacco is Stemmed or
twisted or otherwise prepared by hand
or machinery, it is clasSed as manufac-
tured tobacco.
Special taxes are hereafter ~ be col
lected only as follows: Rectlfiers OF less
than 500 barrels, 500 per annum; recti-
lierS Of 500 barrels or more, 5000 per
annum; retail liquor dealers, s25 per
annum; wholesale liquor dealers, 500
per annum: wholesale dealers in malt
liquors, $50 per annum: retail dealers
in malt liquors. $50 per annum; retail
dealers in oleOmargarine, sis per an
mum: wholesale dealers ia Ole0marga-
rine, $50 per annum.
Brewers, manufacturers of stills,
stills manufactured, worms manufac-
tured and manufacturers Of oleomar-
garine.
The special tax year will hereafter
begin on the lst Of July, instead OF the
lSt OF May OF each year. and the fol-
lowing is prescribed to unity the date
of termination Of all special tax stamps
on the 3Oth Of June. 1891:
Applications must be made on or be-
fore May J., 1891, aS usual, on taxable
business, on Form No. II (reyiSed De-
cember, 1850 and the tax paid for one
sixth N-Gl the amount OF the annual
tax.
Taxpayers who hold stamps for the
special tax year ending April 30, 1871,
will. upon receipt by the collector OF
their applications and tax, a. above
stated. be- furnished certificates on 4
form prescribed for the purpose, extend
ing their stamps 10 June 30, 1891. New |
taxpayers will. in like manner, be fur |
nShed stamps with TWO (2) coupons at
tached, Cfor May and June, 1871 Tax
payers beginning business in June, 1891, !
will pay onc-twelfth N-l2) the annual
tax, and will secure stamps with one
coupon N) for June, 1891 attached.
New sworn returns on form No. ! will
be- required from all taxpayers, 10 be-
filed on or before July /, 1891, for the
new special taX year beginning July /.
1891. Thus two sworn returns will be
required before July !, 1891.
A. to registration. the law requires
that each dealer In leaf tobacco, retail
dealer in leaf tobacco, manufacturer Of
manufacturer OF cigars, and
peddlcr Of tobacco shall register with
the Collector. on form No. 277. Such
return is almost precisely similar to
taxpayers returns, but no tax is re-
luired. They must be- exempted
with the same care as taxpayers
returns and must be duly sworn to.
One such return for registration must
be filed on or before May /, 1891, and
another on or before July /. 1891. \
of $50 is imposed upon all per-
sons or firms who fail To register aS re-
luired by Paw.
Applications en form No. J.. and on
form No. 277. may be made at one time
for both periods May 1, 1891, aud July
/. 1891 If applicants 50 desire, but
they must be- on separate papers. In
such case, the taN paid by taxpayers for
.hc year beginning July /, 1891. will be
held by the Collector until such time ia
June as new annual stamps shall be is
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