The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1894-10-31
ADDITIONAL REQUIREMENTS.
The following additional requirements OF
revenue law are of Importance:
Internal Revenue Stamps.

The following additional requirements of
revenue law are of Importance:
Internal Revenue Stamps.
1t shall be the duty of every collector of in
ternal revenue, to whom any payment of any
taxes other than the tax represented by ad-
hesive stamp or other engraved stamp is made
under the provisions of this act, to give to the
person making such payment q full written or
printed receipt, expressing the amount paid
and the particular account for which such
payment was made, and whenever such pay
ment Is made such collector shall, if
CURED, give separate receipt for each tax
paid by any debtor, on account of payments
made to or to be made by him to
separate creditors, in such form that such
debtor can conveniently produce the same sep
arately to his several creditors in satisfaction
of their respective demands to the amounts
specified in such receipts; and such receipts
shall be sufficient evidence in favor of such
debtor. to justify him in Withholding the
amount therein expressed from his next pay
ment to his creditor, but such creditor may,
upon giving to his debtor a full, written
ceipt, acknowledging the payment to him of
whatever sum may be actually paid, and
cepting the amount of tax paid aforesaid
(specifying the same, as q further satisfaction
Of the debt to that amount, require the sur
render to him of such collectors receipt.
Playing Cards.
On and after Aug. 1, 1894, there shall be
levied, collected and paid. by adhesive stamps,
tax OF cents for and upon every pack of
cards, manufactured and sold or removed, and
also upon every pack in the stock of any deal
er on and after that date. and the commission:
the secretary of the treasury. shall make reg
ulations as to dies and adhesive stamps.
Goods Made by Convict Labor.
All goods, wares, articles and merchandise
country by convict labor shall not be entitled
to entry at any OF the ports of the United
States, and the importation thereof Is hereby
prohibited, and the secretary of the treasury
IS authorized to prescribe such regulations
may be necessary for the enforcement of this
provision.
Imports of Cigars.
Sec. 2,So4 Of the revised statutes is amended
Sec. 2. SO4. No cigars shall be imported un-
less the same are packed in boxes of not more
imported cigars shall be allowed of less guam
tity than 300 In a single package, ana all e.
store or bonded Warehouse. and shall not be
removed therefrom until the same shall have
box Indicating such Inspection and also 50 ' Sc
rial number to be recorded in the custom
house. And the secretary of the treasury is
stamps. and to make all necessary regulations
for carrying the above provisions of the Law
Value of Foreign Coins.
The value of foreign coins as expressed in the
money Of account OF the United States shall
be that of the pure metal Of such coin of stand
ard value, and the values of the standard coins
in circulation of the various nations of the
world shall be estimated quarterly by the di-
secretary of the treasury Immediately after
the passage of this act and thereafter quar-
and October in each year. And the values
SO proclaimed shall be followed in esti-
5af te the e9 States da
ing the quarter for which the value is
proclaimed, and the date OF the consular certi-
fcation of any invoice shall, for the purposes
OF this section, be considered the date of ex-
portation, provided that the secretary Of the
nrSa tha linIri6 ofin Of
entry at a different value whenever satisfac-
tory evidence shall be produced to him show
ing that the value in United States currency
of the foreign money specified in the invoice
was at the date of certifcation at least 10 per
cent more less than the value proclaimed
during the quarter in which the consular GER
occurred.