The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1891-05-05
INTERNAL REVENUE.
Regulations Which Puzzle the
Liquor Men-Tobacconlsts'
Registry.

Under the Revised Statutes of the
United States. Sections 8, 232. 3,23T, 3.23S,
and $3.50. as amended October l. 1870,
every person engaged in any business
which renders him liable TO a special tax,
is required to procure a stamp denoting
the payment Of said special tax for the
special tax year beginning July 1, 1921,
before commencing or continuing bust
ness after June 30. 1891, instead Of paving
on May as heretofore. The tax for the
year will be payable on July l. and deal
ers will have their present stamps eX-
tended from April 80 to June 30 by paying
the two months tax, or one-sixth OF the
whole. Internal Revenue Commission er
John W. Mason said the change was
made for convenience in accounting. The
notices which are annually sent out to
the retail liquor dealers notifying them
OF the expiration Of their licenses have
all been sent out.
The dealers in liquor have been consid-
erably confused by the new tax laws.
some OF them supposed that all the
liquor taxes hadbieen removed, aud others
that there had been at least considerable
changes Late last week the following
circulars were s9nt out, which explains
the natter
THE GOVERNMENTS INSTRUCTION..
Treasury Department,
OFFTcK OF INTERNAL RkvEEUE.
WAsHRGToS. d. C.. February IL if9l
All persons liable TO Internal revenue taxes
are notified thai by the provisions OF Section
63 OF the Aot Of October !, 1890, all such taxes
for ths full year will hereafter become due On
the first day OF July Of each year, instead OF
the first day OF May, as heretofore. Persons
liable, who have paid special tax for the
period ending. April 3, 1891. can have their
stamps extended for May and June, 1897, by
the payment Of one-sixih OF the rate for the
year.
For this purpose the person liable should
make a return on Form II to the Collector or
Deputy Collector, and procure Extension
A similar return should also be made, and a
proper special tax stamp procured for the year
Persons commen eng business in May or June.
1897, must make a return on Form II and pro-
cure stamp for the period ending June 30,
1891.
These returns must. in every case be rendered
in ample time to enable the officer to receive
them not later than the last day OF the month
in which the liability begins. tor faLure 70
make the return as above stated the Connnls-
sioner OF Internal Revenue Is required BY law
TO assess penalty of fifty per centum OF the
also renders the delinquent liable TO criminal
prosecution.
The following are the special taxes imposed
by law on and after May ], 15sl, VIZ
Rectifiers OF less than 500 barrels 800
Rectihers Of 500 barrels or more......---- 90
Dea ers, retail liquor or...........-........-.. rs
Dealers, wholesale liquor 80. ............ l0J
Dealers in malt liquors, wholesale. e....---... 81
Dealers In malt liquors, retail. ..-.......... ~
Retail dealers in l0eomarga garine..-... ~
Wholesale dealers 10 oleomargarine........ $50
Manufacturers of oleomarganne GOO
Manufacturers OF stills. lls.s.....-............ 81
And for each still manufactured........ ~
And for each worm mauufactured..... 20
Brewers OF less than 5O0 oarreis...... 81
Brewers of 500 barrels or more............ 100
Ali special taxes heretofore required from
dealers in ana manufacturers of tobacco and
cigars are repealed on and after May /, 1891.
JOHN W. Mason, Commissioner.
FOR TOBACCO DEALERS.
The following instructions 10 persons
required to register have been issued
Every dealer in leaf tobacco, retail dealer in
leaf tobacco, manufacturer OF tobacco, manu-
facturer of cigars and peddler Of tobacco Is re-
quired by law TO register with the Collector OF
Internal Revenue for the district in which such
business Is casTi-d on. his name, sly yie, place OF
residence, trade or business aud the place
where such trade or business is to be carried on.
A failure to comply with this requirement will
subject such person 10 penalty OF So tese Sec
tion &C. act of October !, 1890. The Collector
will on receipt of this return properly executed
tered Certificate of Registry which must BE-
at all times conspicuously displayed in his or
their place OF BUSINESS.
Such certificates are not transferable.
When a new member Is aided to a frm a new
register will be required.
The person or firm applying for a certificate
or istry must direct It 10 oe mailed to HIM IL
he wishes to have it sent. If il Is desired that
the certificate be transmitted b. registered
mail. ten cents additional should accompany the
application.
Persons required to register must do so on the
first day of May. 1891, for the two months May
and June, 1891, or on commencing business, and
then register again and take OUT the requisite
certificate OF registry for the year beginning
July /, 1891, and thereafter, on the first day Of
July in each year, or on commencing business.
The wcIk of preparing for the new tax
system at Washington Us been enor-
nous. There were new stamps to be
printed, the law had TO be examined and
construed, the circulars had to be pre-
pared printed aud issued, detailed in
structions to collectors of internal rev.
enue were necessary, and a thousand
other details required attention all at
once, while the ordinary work of the
bureau at this time Of the year is also