New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-08-14
TARIFF AND INCOME TAX.
Continued from Fifth Page.

name or style place Of residence. trade or business;
and the place where such business is TO be carried
on and a failure to register herein provided and
required shall subject such person 10 pehay
! Sec A. That the Commissioner of Internal Revenue
shall cause TO be prepared for payment OF me TAX
tax thereon. Such stamps shall be furnished 10 coz
Electors requiring them and co ectors snali II
there be any manufacturers Of Paving cards within
their respective districts. keep on hand at al! tunes
supply equal in amount to two non i,i ,ns
thereof. and sha. sell the same ony 70 such manu-
factmers have registered as required by Jaw, ana
70 importers OF paying caTdS WHO are and 10
pe-~ons who required by .aw to aiiix the same
thereon imposed first takes effect. Every co.ecor
shall keep an account of the number and denomnate
factarer and to other persons above described
Sec A. That if any person shall forge or eoHnef
any stamp. die plate other instrument or any
hch OF sh nn h s'Sp Been poP td or or
provided made used In pursuance of the provisions
on the same subjects or shall forge, counterfeit or
resemble, or cause or procure 10 be lorseu CouI'el
deited or resemb!ed the impression or any par, OF
instrument as aforesaid upon any paper, or sna
marked any paper with any such ioIgcd g.
or part OF any stamp DE pate or oti1r its" i
as aforesaid. with intent to ds,Taud me or hi ny
part thereof; or if any person snail utter or se, OF
expose TO SAFE any paper. article or tnNS haNih5
stamp. die plate. other instrument. or any part
OF any stamp die plate. or other instrument or any
or part of impression as aforesaid. knowing the
If any person shall knowingly or permit the use
of any stamp. die, plate or other instrument whch
shall have been provided. made used. as afore
said, with intent to defraud the United States; or II
any person shall fraudulently cut tear or remove
or cause procure TO be cut. torn, or removed the
impression of any stamp. de- plate or other insuu,
lnent which shah have been provided; MADE or
provisions of law on the same subjects. from any
chargeable with any of the taxes imposed by law;
or If any person shall frauduently use. join fix or
Writing CHARGED or c6argeabe With any Of the taxes
sion OF any stamp die pate or 0tner nS sa IN
torn. removed from any other paper or any m
any Of the taxes imposed by law; or If any person
snail w;l.ully remove or cause ID be removed aiter
marks on any adhesive stamp with intent 10 use the
same cause the use OF the same after II shaii
Sell buy such washed or restored stamps or oilef
a ans I person ' for or knewngy use the
prepare the same with intent for the iurther use
out lawful excuse Ohe proof whereof shall lie on
the person accused have in his possession any
been removed from any article. paper, instrument
or writing then and In every sucn case evsy p an1
wilfully aiding abetting. or assisting in commttins
thereof forfeit the said counterfeit, washed re-
stored. altered stamps and the articles upon
e |n,en rsS co. or BY mprsonment ana conne
ment to hard labor not exceeding hve years OF
both at the discretion of the court. And the fact
that any adhesive stamp so bought sold offered Tor
ss Ssf or haa in S The
canceing defacing marks thereon. shail De
prna and removed 5OSt by the thereof
paper instrument or writing Gnargeu Mnn
Sec e'' a. That whenever any person makes. pre-
Mares and sells or removes for consumption or sale
playing cards. whether Of domestic manuiacture or
afi adhesive
tax before mentioned. he shall incur penaity Si
$50 for every omission TO afix such stamp provided
that playing cards may be removed from the place
OF manufacture for export to foreign c3 hlre,S
under such regua tons and the ming OF suCn pon h
approval Of the Secretary of the Treasury may pre-
scribe. .,,o..,,ro- ~ major y.
p,sving cards who. after the same are so made and
the particulars herenbeore REQUIRED as 20 Stamps
tsshes, or Gauss or etachsd any stamp or who
on or rei sion or any wrapper or cover to which
any stamp is affixed. cover any other article or
Commodity than that originally contained IN such
wrapper or cover. with such stamp when first used.
with the intent to evade The stamp dunes sna b iG
any such offence is committed. be subject 10 pen
atty of $50 to be recovered together Win 'r en-
thereupon accrung; end every such arucle OF co"i'
modify aforesaid shall also De loTltller, ..
p,syinr cards who 10 evade the tax or duty charge
able thereon, part thereof, sells exposes 10,
cards before the duty thereon has been fully paad,
by afhxing thereon the proper stamp as proVIdr ,
cs is nv causes 70 be hidden or concealed re-
or ay@y 6 ET TJ@ of in any
place such article or cono GIN ,hn Forfeiture
Of any such article or commonly o,r,s sbou bo
&C. That the tax on Pay5s cf[ yery sn person
Who offers or exposes for sale playing cards.
whether the articles so nHreG Or or ARE Of
tic manufacture shall be deemed the manuiacturer
hereCf and susscf bT to law a h IN to the sale
domestic articles without the proper r u.s. o. On, an
such articles OF foreign manufacture shall In addi.
ton the import d1tiss n.p2s6ea on in mis- ant
EMISSIONS OF STAMP TAXES.
Gao A. That whenever any article upon which
RAY IA required to be paid by means of stamp Is
sold or removed for sale by the manufacturer there
Eof. without the Of the proper stamp IN aud-
Zion 10 the penalties imposed by law for such sale
or removal shall be the duty of the conissOT
Of Internal Revenue within perl0d o. nov NOR
than two years after such removal or SAFE upon
such as he can oe hesr 10 oond to be
naid and 10 make an assessment therefor upon me
anyrasn rb or TO the collector who shall
Immediately demand payment OF such YAK, anu npJ
The neglect or refusal OF payment by such manu-
SactnTer or producer shall proceed to collect the
same in the manner provided Tor the coiiec'o" Vi
TAX ON DISTILLED SPIRITS.
Sec. a. That on and after the passage Of this act
Where shall be levied and collected on all dlstiiied
Esn,rts in bond at that time that have been. or
that NAV be then or thereafter produced in the
limited States on which the tax is not paid before
that day. a tax Of dollar and ten cents on each
nroof gallon or wine gallon when below PROOF. ana
= nroportionate tax at like rate on AL lract!ohal
Sarts of such proof or wine gallon PROVIDED Iha I
IN computing the on any package OF spirits az
fractional parts OF gallon less than one-tenth
shall be excluded. ,,... ,.t,h
the approval of the Secretary of the Treasury shali
prescribe and furnish suitable stamps denG'hs me
navment OF the internal revenue tax imposed by TINS
section: and until such stamps are prepared ana
Sirnshed the stamps used 10 denote the pay
cnent Of The internal revenue on distilled spirits
shall be aiyed all packages cQntainns didea %
spirits on which the tax imposed By this section ~
paid: and the Commissioner OF Internal revenue
shall by assessment otherwise. cause TO DE COZ