El Paso daily herald. (El Paso, Tex.) 1881-1901, 1898-06-25
THE new WAR TAX.
Full Instructions Received By In
ternaI Revenue Collector Flan-
na0an

Following is copy OF the circula,
letter received by Collector Flanagan
from United States Internal Revenue
Commissioner Scott:
To Collectors of Internal Revenue:
| You attention is called to the act en-.
titled IAN act to provide ways and
means to meet war expenditures and
for other purposes which was ap-
proved by the president on the 18th
instant. copy of which will be sent
you as soon as received from the print
er. This act takes effect on the day OF
its passage; that is, on this date, ex-
cept as otherwise provided for.
Your attention has already been
called to some matters in the new law
| requiring immediate attention. You
| are instructed to read over the law
carefully and take prompt action when
| ever required, giving publicity to its
provisions, SO that all parties who are
| affected thereby may be duly informed
of their liabilities.
The principal additions and changes
made in the law previously in force are
as follows:
An additional tax of 81 per barrel is
| imposed on fermented liquors, the in
creased rate to take effect the day sue
| ceeding the passage of the act. Brew
ers are allowed u per cent discount on
| stamps purchased. The additional tax
on termented liquors stored in ware
houses, already stamped, is to be as
sesSed.'
Special taxes after July are imposed
as follows:
Bankers, graduated, $50; brokers,
$50; pawnbrokers, $40: commercial
brokers, $40; custom house brokers,
80: proprietors of theaters. etc, 800:
proprietors of circuses, 800; propritors
of shows for money, $40; proprietors of
bowling alleys and billiard rooms, for
each alley and table, SIS; dealers in leaf
| tobacco, graduated, minimum, So; deal
ers in tobacco whose sales exceed So
900 pounds, S12; manufactures of tobac-
CO, graduated, minimum, Sc; manufac-
turerS OF cigars, graduated, ST; manu-
facturers and packers of mixed flour,
| S12.
The latter tax is not imposed until
sixty days after passage of the act.that
is, August II, 1898. All persons engage
ed in business on that date are requir-
I'D to make return before the end of
August and pay the special tax reckon
I'd from August, 1898, to the first day of
July following.
An additional tax of cents per
pound is imposed on tobacco and snuff
On cigars and cigarettes weighing
more than three pounds per thousand
an additional tax of 60 cents per thou
sand is imposed. On cigarettes weigh
ing not more than three pounds per
thousand an additional tax of cents
per thousand is imposed. A one-ounce
package of smoking tobacco is author
lied: and one and two-third ounce, two
and one-half ounce, and three and one
third ounce packages of tobacco and
snuff are authorized, in lieu of two,
three and four-ounce packages. The
increased rate takes effect on the day
next succeeding the passage of the act:
that is, June IA, 1898.
Dealers having stock on hand in ex-
cess of 1000 pounds of tobacco or TO-
600 cigars or cigarettes, stamps affixed
subsequent to April IA, at old rate,
must makes returns to collectors with
in thirty days after passage of act, for
assessment of tax equal to one-half diff
ference between the tax already paid
at time of removal from factory and
oew rate. The excess on hand only is
to be returned and the tax will be as
sessed on the excess, which will be
oaid to collectors after notice. No ad-
ditiOnal stamps are to be affixed to
such stock on hand.
Stamp duties, to take effect July 1,
1898, are:
Schedule A.-Documents and instru-
ments, passage tickets, telegrsphic dis