The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1897-07-30
Commissioner of Internal Revenue,

The attention OF Collectors Oh lnteTnai
Revenue and other officers is called to
section 10 Of the act Of July "A, 1897, en-
titled, "An act to provide revenue Tor the
government and to encourage the indus
tries of the United States which pro-
rides as follows:
Section 10. That section thirty-three
uundred and ninety-four Of the Revised
Statutes Of the United States, as amend
ed. be, and the same is hereby, further
amended, so as to read as follows:
tUpon cigars which shall be manufac-
ture and sold, or removed for consump-
ton or SALE there shall be assessed and
collected the following taxes, to be paid
BIZ the manufacturer thereof: On cigars
Of all descriptions made OF tobacco, or
xny substitute therefor, and weighing
more than three pounds per Thousand,
k6ree dollars per thousand; ON cigars,
made Of tobacco, or any substitute there
for. and weighing not more than three
pounds per thousand, one dollar per thou
sand; on. cigarettes, made OF tobacco, or
any substitute therefor, and weighing
mot more than three pounds per thousand,
enc dollar per thousand: Provided, That
n rolls Of tobacco, or any substitute
therefor, wrapped with tobacco, shall be
Oixssed as cigars, and all rolls Of tobacco,
Or any substitute therefor, wrapped IN
paper or any substitute other than to-
bacco, shall be classed as cigarettes.
'And the Commissioner Of Internal
Revenue, with the approval of the Secre-
tary Of the Treasury shall provide dies
and adhesive stamps for cigars not
weighing more than three pounds per
thousand: Provided, That such stamps
shall be in denominations Of ten, twenty,
fifty, and one hundred, and the laws and
regulations governing the packing and
removal for sale Of cigarettes, and the af-
fixing and canceling of the stamps on the
packages thereof, shall apply to cigars
weighing not more than three pounds per
thousand.
''None of the packages of smoking to-
bacco and fine cut chewing tobacco and
cigarettes prescribed by law shall be per-
united to have packed in, or attached to,
or connected with, them, any article or
thing whatsoever, other than the manu-
facturers' wrappers and labels, the inter
nal revenue stamp and the tobacco or CT
garettes, respectively, put up therein, on
which tax is required to be paid under the
internal revenue laws; nor shall there be
written, or printed upon, said packages,
or their contents, any promise or offor Of,
or any order or certificate for, any gift,
prize, premium, payment, or reward
These provisions went into effect on
This date and will be Immediately en-
forced. The rate Of tax accrues on cigars
and cigarettes removed for consumption
or sale on and after July "a, the date the
act was approved.
This act makes a new definition Of ci-
gars and cigarettes. Cigarettes which
have been called "all tobacco cigarettes"
are now designated as cigars.
The tax on cigarettes weighing not
more than three pounds per thousand is
double the old rate.
Manufacturers will not be allowed to
remoye from the factory cigarettes which
are not properly stamped under the new
law.
Proper stamps are being prepared and
will be furnished collectors on requisition.
All packages Of smoking tobacco, fine
cut chewing tobacco, or cigarettes, con-
tanning articles prohibited as above, or
having such articles attached or connect
ed Herewith, or advertising any promise
or offer of gift, premium, reward, or
prize, contrary to the provision above set
forth, are subject to seizure, if found to
have been removed from the factory and
put upon the market after this date.
Collectors will Immediately notify all
manufacturers of cigars and tobacco Of
the provisions of the law above recited
n far as they are affected thereby.
w. S. FOREMAN, Commissioner.
Approved: l.. j. GAGE,
Secretary.