New-York tribune., 1894-03-21
WEDNESDAY,
MARCH 21, 1894.

his own product wl,hou, the payment Of tax In's
Every person whose business IL is 70 n'anu-
facture tobacco or snuff for himself or VINO en-
ploys others to manufacture tobacco or STILL ua
Grinding. crushing or rubbing Of any raw or ,eaf
tobacco, or otherwise preparing raw or fest s,red
tobacco or snuff or the putting up for use or con-
sumption OF scraps waste: ,clippnSs' nrocess Of
handling tobacco. by the working or prepara,nog"s
of leaf S 0S ysns s'ens screening or
other process. shall be regarded as manufactures
Every person shall also be regarded as manu-;
factirer Of tobacco whose business it is to sell leaf
hSe ean IN aq ba or esS who naa sells % to
sumsrs or to pers5ns other & hsn Sn dealers
in manufactured tobacco. snun or CIGARS or to
persons who purchase In original packases 10. h.u
be regarded as manufactured tobacco and such
tobacco shall be put up ana n az s
Commissioner Of Internal Revenue with the sbg; sI;
proya Of the Of the Ts srGwers Of
tobacco who sell leaf tobacco Of their own growth
and raising shall not be regarded as M ,bs
Revised Statutes ute Of the United states and acts
amendatqry thereof al al are in conflict with 'n''
section which refer, to the stamping PdGis,,s or IA. IA.
country Of their origin has been changed 50 as to
prevent their delivery to the Importer untll g
the Treasury authority to regulate the admission
OF goods not marked has been stricken out .,
stricken ont by the committee. reading as follows
And provided further that the drawpaeK a on any any
tinuel at the rate herein provided" has been re-
The following paragraph in the same section has
been stricken out "Provied further that draw
back shall be allowed equal to The dgty paid leos o
jute butts. which shall have been used exclusively
s 6e rae and son t0e Of such awback to
certaned under such regulations as the secretary
Section e. which provides penalty for the false
valuations OF merchandise provides that there shall
such merchandise at its appraised value an addi-
tlonal duty Of per centum OF the total appraised
value for each ] per centum that such appraised
value exceeds the value declared in the entry. but
the additional duties shall only apply to the article
and shall not exceed 20 per centum o. the appraised
ans Of pch articles h or atf % s. snSh nd a
not be remi;ted nor shall they be refunded In case
OF the expectation Of merchandise: and shall not
BE- subject to the benefit OF drawback.
INTERNAL REVENUE FEATURES.
Section g. regulating the internal tax on cigars
and cigarettes has had stricken from II all changes
made in that tax. and the present law is permitted
! to stand.
In the income tax the Senate Committee originally
struck ont the provision OF the House bill that this
act should not apply to the income or dividends OF
building and loan associations. As reported to-day
ing bona fde building associations. the paragraph
That this act shall not apply to the income or
dividends received or paid by sgch bulidlns I'm, ana
OF any State Territorty. the District OF Column
bia. and which do not make loans except to snare
holders the purpose only OF enabling such snare
holders provide for themselves homes.
The tax on playing cards remains at cents per
pack.
| The whiskey schedule remains as previously agre a
| upon By the Finance Committee the tax being 81 10
and the bonded period eight years.
Section lO2. which was held to be an absolute re-
| peal Of the Mckinley act. has been stricken from
the bill and certain parts OF that motably the
| tobacco taxi retained under n proper section.
Section 81 of the House bill. giving the Secretary
of the Treasury authority. except as otherwise pro-
v!ded upon production OF satisfactory proof OF the
actual injury destruction OF merchandise. while
the same remains in the custody OF the officers os
the customs. while in transportation under bond
while In custody. and In bond. etc, 20 refund
or abate the duties paid. accrung thereupon
etc. has been stricken from the bill.