New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-04-25

onment for not more than two years, or both, a:
the discretion Of the Court
And for the expense connected with the as
scssment and collection OF the taxes provided
oy TINS act there is hereby appropriated the
sum OF 100000. or much thereof as may be
CSs.qulred, out OF any moneys in the United
States Treasury not otherwise appropriated.
provided. that not exceeding $4,000 Of this APP
preparation may he used In the EMPLOYMENT Oe
not to exceed zen additional revenue agents
| whom the Commissioner of Internal Revenue IS
authorized Ia employ, such agents to be known
ai,1 deslsnated as internal revenue agents. in
addition 10 the number now authorized by Sec
! t'on 3l32 Of :he Revised Statutes as amended;
ana mo existing provisions OF law in all other
respects shall apply 10 such agents. their duties.
compensation and expenses
TOBACCO DEALERS. PEDLERs AND MANU-
FACTURERS
Sec B. That on and after July l. 1895, special
taxes on tobacco dealers. pedlers and manufact-
urers are hereby imposed, as follows:
Dealers in leaf tobacco whose annual sales do
not exceed $1,000 shall pay S24. and II their
annual sales exceed the $4,000, shall pay S4s.
Dealers IN tobacco whose annual sales 90 not
exceed $4,000 shall each pay 81 so
Dealers in tobacco whose annual sales exceed
SlVVOO snail each pay So
Every person whose business II is to sell or
offer for sale manufactured tobacco, snuff or
cigars snail be regarded dealer IN tobacco
Provided. that no manufacturer Of tobacco. snuff
or cigars shall be required to pay special tax
as dealer in manufactured tobacco and cigars
for selling his own products at the place OF man
ufacture.
Manufacturers of tobacco whose annual sales
% not exceed $4,000 shall each pay Sl2.
Manufacturers Of tobacco whose annual sales
exceed $lO.O@ shall each pay sd
do not exceed $4,000 shall each pay ST.
Manufacturers Cf cigars whose annual sales
exceed >1Oooo shall each pay S24.
Pediers Of tobacco shall be classified and rated
as follows, II Wi:
When travelling with more than two horses,
mules or her animals as Of the first class. and
shall pay SIS; when travelling with two horses,
mules or other animals. as Of the second class.
and shall pay ST
When travelling with one horse. mule any
other animal as of the third class and shall
pay Sl2 when travelling on foot or by public
conveyance or by private conveyance other than
hereby Described. as Of the fourth class. and
shall pay - 20 Any person who sells or offers
10 sell and deliver manufactured tobacco, snuff.
cigars or cigarettes. travelling from place TO
place in the town. or through the country, shall
be regarded as redier Of tobacco.
And every person who carries on any business
. or occupation for which special taxes are I'm
posed by this section. without having paid the
special tax herein provided. shall. besides being
liable 10 the payment OF such special tax. be
fined not less than so nor more than $500
ADHESIVE STAMPS.
Sec. 4. That and after the first day of June.
1898 there shall be levied collected and paid
for and IN respect OF the several bonds. de
bentures or certificates Of stock and Of indebted
ness. and other documents Instruments. matters
and things mentioned and described In Schedule
A Of this act. or for or IN respect OF the velum,
/ parchment paper upon which such instru-
nents. matters or things. or any OF them shall
be written or printed by any person or persons
or party who shall make sign or issue the same
/ or for whose use or benefit the same shall he
maze. signed or issued. the several taxes or
/ sums OF money set down in figures against the
same respectively or otherwise. specified or set
forth in the said schedule.
And there shall also he levied. collected and
paid for and in respect to the medicines prep
arations matters and things mentioned and de-
scribed in the schedule marked b. hereunto an
neXed. manufactured sold removed for sale
| the several taxes or sums Of money set down IN
words or figures against the same respectively
or otherwise specified or set forth In Schedule d
OF this act.
Sec .. That II any person or persons shall
mae. sign or issue, or cause 10 be made signed
! or issued. any instrument. document or paper OF
any kind or description whatsoever. without tho
same being duly stamped for denot!ng the tax
hereby imposed thereon, or without having
thereupon adhesive stamp to denote said tax
such person or persons shall incur penalty Il
500 and such instrument document or paper
as aforesaid. shall be deemed invalid and OF
effect.
! Sec. 6. That II any person shall forge or courl-
terfe!t. or cause or procure 10 he forged
| terfeited. any stamp. die. plate other instru-
ment which shall have been provided or may
hereafter be provided. made. or used in pursu-
ance OF this act. or shall forge. counterfeit. or
resemble, or cause or procure to be forged. coun-
terfeiter resen bled the impression or any pa #
! Of the impression Of any such stamp die plate
or any other instrument as aforesaid. upon any
velium. parchment or paper, or shall stamp or
mark, or cause or procure 70 he stamped or
/ marked. any velum. parchment or paper with
any such forged or counterfeiied stamp die
plate or other instrument, or part OF any stamp.
die, plate or other instrument. as aforesaid, with
! intent 10 defraud the United States Of any Of
the taxes hereby imposed any part thereof:
or II any person shall utter. or sell or expose
for sale. any vellum. parchment. paper. article
| or thing having thereon the impression OF any
such counterfeited stamp. die. plate or other
instrument. or any part OF any stamp. die plato
or other instrument. or any such forged. cOun-
terfeited or resembled impression. or part OF i'm
preston. as aforesaid. knowing the to be
! forged cOunterfeited or resembed; or IL any
person shall knowingly use or permit the use OF
! any stamp. die, plate or other instrument which
shall have been provided, made used as afore-
| said, with intent 70 defraud the United States
/ or II any person shall frauduenty cut. tear or
! remove, or cause procure u be cut torn or
removed. the impression Of any stamp. die. plate
| or other instrument which shall have been pro-
! Vided. made or used IN pursuance Of this act
! from any vellum parchm 1nt or paper. or any
| instrument or writing charged or chargeable
with any Il the taxes imposed by law. or II any
person shall fraudulently use. join. fix or place.
or cause 10 he used. joined. fixed or placed. 10.
with. upon any vellum. parchment. paper. or
/ any Instrument or writing charged or charge
able with any Of the taxes imposed or adhesive
! stamp or The impression Of any stamp. die.
plate or any other instrument which snail have
been provided. made or used in pursuance Of
law, and which shall have been cut. torn or re-
! moved from any other velium. par, hment or pa
per, or any instrument or writing charged or
! chargeable with any taxes imposed by law. or
II any person shall wiifuiy remove or cause TO
be removed alter or cause 10 be altered. the
| canceling or deiacing marks Of any adhesive
| stamp with intent to use the same. 10 cause
the OF the same. after II shall have been
once used. shall knowingly or wilfully sell
| or buy such washed restored stamp.
or offer the same for sale. or knowingly use the
same or prepare the same with intent for the
further use the@cof, or II any person shall know
| ingiy and without lawful excuse Nhe PROOF
| whereof shall lie on the person accused have In
| his possession any washed. restored or altered
| stamps whsh have been removed from any
! vellum. parcnment. paper instrument. or writ
| ing, then and in every such case every person
! 50 offending. and every person knowingly and