The times. [volume] (Richmond, Va.) 1890-1903, 1897-05-05
TARiFF Os TOBIcCO.
Rates on Leaf, Chfwins, and Smoking Tos
bac.o, snun ana Wrappers.

Section 5s6s, Revised Statutes, relating
to internal revenue taxes ON tobacco. was
changed 10 read as follows:
Upon tobacco and snun. manufactured
and sold. OF removed tor consumption
or use. there snail be levied and col
lec,ed the following taxes. On snun.
manufacture O1 tOUaccO OF any suDstl-
ute Tor tobacco, ground, dry, damp,
picklcd. scented, OF Otherwise, OF All
descriptions, when prepared for use. u
tax OF eight cents per pound. And
snun flour, when sofa or removed, Tor
use or consumption. shall be taxed as
snuff. ard shall be put up IN packages,
and stamped IN the same manner as snuft.
'On All chewing and smoking tobacco,
fine cut Cavendish, plug or twist, cut
or prauulated, Of every description; on
tobacco twisted by hand or reduced into
a condition to be consumed, or in any
other manner than the ordinary mode
of driving or curing, prepared Tor saic
or consumption, even IA prepared win
ont the use of any machine or instru-
m,nt. and without being pressed or
s,yeetcued: and on al nne-cut shorts ana
refuse scraps. clippings. cuttings, ana
swecDings OF tobacco, IL tax OF eight cents
per pound.
DUTY on CIGARS.
Section 1894 OF the Revised Statutes Is
amended SO as to read.
"I-non cigars which shall be manu-
facturcd or Sold or removed for con-
sumption or sale. there shall be collected
the following taxes. 10 be paid by the
manufacturer thereof. On cigars OF All
descriutious. made Of tobacco or any SUD-
stitute therefor. $3 per thousand; on ci-
earettcs Weighing not more than three
pounds per thousand one dollar per
thousand: on cigarettes weighing more
than three pounds per thousand, three
dollars per thousand.
The House provisions for duties on i'm
ported tobacco have been stricken out
and the following duties inserted:
on imported tobacco. Wrapper tobac-
co and filler tobacco. when mixed or
packed with more than five per cent I'm
weight of wrapper To be an all ledf
tocacc0. the product OF two or more coun-
tries or dependCies when mixed or packed
together. if nnstemmcd one dollar and
fifty cents per pound. " stommed. two
dollars and - cents pei pound: flller To-
bacco. not specially provided for in this
act. II unstemmcd. - cents per pound
if stcmmed. 10 cents per pound.
TOBACCO TERMS DEFINED.
4 paragraph IS inserted defining tobac-
GO terms as follows. The term WRAPPER
tobacco As used in this act means that
quality Of leaf tobacco which is suitable
for cigar wrapp, rs, ana The term filler to-
bacco means all other leaf tobacco. Col
loctors Of customs shall not permit en-
try 10 be ma d.. except under regulations
10 BE- prescribed by the Secretary OF the
Treasury. Of any Leaf tobacco unless the
invoices Of the same shall specify in de-
tail the character Of such tobacco wheth-
or wrapper or Gller its origin and quality.
ln the examination for classification OF
any imported leaf tobacco at least one
bale. box. or package in every ten. and at
least one ir every invoice shall be exam
iucd by the appraiser or person authorized
by law TO make such examination and
at least ton hands shall be examined IN
each examined bale. hox. or package
Other changes to bc scheduled are as
follows:
All other tobacco manufactured or un-
manufactured not specially provided for
i'm this act. a. cents per pound.
OHouse rate. o. centsl.
Snuff and SNUFF -four and manufactur-
ors Of snuff. House rate -; Senate q
cents Der pound. Cigars. cigarettes
cheroots Of an kinds. House. $40 pei
uound. and cents advalorem. Senate
81 per pound and . per cent. advaloren
4 provisO Is added that cigarettes of all
kinds weighing less than four pounds pei
thousand shall pay duty Of s. pei
pound.