Birmingham age-herald., 1894-08-26
THE NEW TARIFF BILL Dissected and Some of the 1m-
 portant Changes OF INTEREST LOCALLY Pointed Out-WhiSky and Play ing Cards Will
 Go Up.

The new tariff law which was adopted re- gently by congress, and which will no doubt be effective within the next few days, makes several radical changes in both our tariff and internal revenue systems.
 Several new departures have been made in the matter of raising funds for defraying governmental expenses, and other changes in the manner of imposing the taxes and collecting same and the standard by which they are imposed are noted.
 To ascertain some of these changes and what effect they would have in this dis called to see Maj. R. 0. Randall, internal for an interview. The major was not in the city, but his chief clerk, MT. R. E. Randall, who has examined into the new law, prepared the following statement in response to request:
 "A feature of the new law is the income tax. By this law all individual incomes amounting to S4000 or more annually are taxed at the rate of 2 per cent. These taxes are due on or before July of each year, the law being operative after Jan uary 1, 1895. By this law every person whose annual income amounts to $3500 or more is required to make a sworn state- ment as to his actual income, but those under $4000 are not subject to taxation.
 IA lax of cents on each pack of play ing cards is also imposed, and must be paid immediately upon the new law taking eff feet. Any person having a deck of cards at that time will be subject to the payment of this tax of cents deck, but thereafter the xwill be paid by the manufacturer, and not by the merchant or dealer. When the collector receives the tax he will place on the pack revenue stamp denoting the payment.
 "The tax on whisky is increased by the new tariff law from 90 cents to 1.10 per gallon, and all whiskies in warehouses when this new schedule becomes effective will be subject t. the increased rate. The tax will be collected on proof gallons, or wine gallons when below proof Frac- tional parts of a gallon less than tenth are dropped, and all over one tenth bears proportionate rate of tax. Under the old law all fractions less than one- half were dropped. If the quantity equaled or ex- ceeded half gallon whole gallon was charged for. Upon the passage of the new law all spirits in warehouses bear the new tax; that is, if 6 package contained 47 40 gallons under the old law it was only called 47 gallons, the 4-10 being dropped, while under the new the 4-10 are added and tax able. On the other hand, if the package contained 47. 70 gallons 1t was called AS and taxed accordingly; under the new law only the actual amount will be taxed.
 "It will now be necessary for collectors to restate their bonded accounts, making huultlOnS 10 thAaDie gallous Wueu tne ilac- tional gallons originally entered were less than a half, and also making deductions when the fractional gallons exceeded half.
 '"rhe bonded period is extended from three to eight years.
 "Under the old law all rectihed stamps were placed in the hands of rectiiers, and they did their own gauging and affixed their own stamps. The new law takes stamps out of rectifiers' hands and places them in the hands of gaugers, who do all gauging of rectified spirits; also all stamp ing, marking and branding. This is re- garded as great improvement on the old law.
 "Every person is regarded as manu- facturer of tobacco whose business it is to sell less than ahogshead ease or bale, or who sells directly to consumers or to persons other than duly registered dealers in leaf tobacco, snuff or cigars, and all such to- bacco is required to be prepared In pack ages and stamped.
 Farmers and growers, however, who sell tobacco of their own growth are not to be regarded as manufacturers"