New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-04-24

states Treasury not otherwise appropriated
Provided that not exceeding SZ'ooo Oh llIs "f
propration may be used in the employment VI
not TO exceed ten additional revenue dee"'s
whom the Commissioner Of Internal revenue IS
autho,ized to employ such agents 10 De hho".I
and designated internal revenue dsei's, AZ
addition TO The number now authorized by Sec
ton :, 1J2 Of the Revised Statutes as aiiieiueu,
and he existing provisions OF law IN al other
respects shall apply to such agents 'ne'r DUTIES
compensation and expenses.
TOBACCO DEALERS. PEDLERs AND MANU-
FACTURERs.
Sec g That on and after July !. 1873 spec'ai
taxes on tobacco dealers. peders and mahuiac'-
urers are hereby imposed. as follows:
Dealers in leaf tobacco whose annual sales 90
not exceed $4,000. shall pay S24, and If their
annual sales exceed the $4,000. shall pay s4o.
Dealers in tobacco whose annual safes 40 Ho'
exceed $4,000 shall each pay A:so; oxoeed
Dealers in tobacco whose annual sa'eS e~
$1,000 shall each pay 81 -, 80
Every person whose business II Is 10 sell or
offer for sale manufactured tobacco snuH OF
cigars shall be regarded as dealer III tooa 49,,
Provided that no manufacturer OF tobacco. snu.l
or cigars shall be required to pay speclai 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
do not exceed $4,000 shall each pay ~
Manufacturers OF tobacco whose annual safes
exceed $1,000 shall each pay S24
Manufacturers Of cigars whose annual sales
do rot exceed $4,000 shall each pay ST.
Manufacturers Of cigars whose annual sales
exceed %1OAW shall each pay S24
Pedlers Of tobacco shall he classihed ana ra'eo
as follows. 10 wit
mules or other animals as Of the first class. ana
shall pay SIS: when travelling with two horses
mules or other animals. as OF the secoho c'asS'
and shall pay S24
| When travelling with ore horse, mule or any
other animal. As Of the third class. and shall
pay SD when travelling on foot or by puplic
thor
hereby described. as OF the fourth class. and
shall pay s. 90. Any person who sells or oneIs
to sell and deliver manufactured tobacco, snun.
| cigars or cigarettes. travelling from place 10
place IN the town. or through the country. shall
he regarded pedler 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 TO the payment Of such special tax. he
fined not less than $40 nor more than S5Oo.
ADHESIVE STAMPS.
Sec. 4. That on 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 In respect Of the vellum.
parchment paper upon which such instru-
ments. matters or things, or any Of them. shall
be written or printed by any person or persons
or party who shall make. sign issue the same.
or for whose use or benefit the same shall be
made. 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 be 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 or 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 Il
Of this act ..-
! make sign or issue. or cause TO he made signed
| or issued. any instrument. document or paper OF
any kind or description whatsoever without tho
same being duly stamped for denotng the tax
hereby imposed thereon. or without having
! thereupon an adhesive stamp to denote said tax
such person or persons shall incur a penalty OF
500 and such instrument document or paper
as aforesaid. shall be deemed invalid and Of no
effect.
Sec. Il. That II any person shall forge or coun-
terleit' or cause or procure to be forged coun-
| terfeited any stamp. die. plate or other instru-
ment which shall have been provided or may
| hereafter he provided. made. used in pursu-
ance OF this act. or shall forge counterfeit or
resemble. or cause or procure 10 be forged coun-
terfeiter or resembled the impression or any part
Of the impression Of any such stamp. die plate
or any other instrument as aforesaid. upon any
Vellum. parchment or paper, or shall stamp or
marx or cause or procure to he stamped
marked. any vellum, parchment or paper with
any such forged or counterfeited 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 sell. or expose
| for sale. any vellum parchment. paper article
or thing having thereon the impression OF any
such counterfeited stamp die, plato or other
instrument or any part Of any stamp die. plate
or other instrument or any such forged. coun-
terfeited or resembled impression. or part of i'm
preston. as aforesaid. knowing the same To be
forged counterfeted or resembled; II any
81 tirDf
any stamp, die. plate or other instrument which
shall have been provided. made or used as afore-
said. with Intent TO defraud the United States
or II any person shall fraudulently cut tear or
remove. or cause OF procure to he 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 veum. parchment or paper or any
| instrument or writing charged or chargeable
with any Of the taxes imposed by law or If any
person snail fraudulently use join. fix or place
or cause TO be used Joined fixed or placed 10
WITH or upon any vellun 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 shall have
| been provided. made. or used in pursuance OF
law. and which shall have been cut torn or re-
| moved from any other velium parchment or pa
per or any instrument or writing charged or
| chargeabie with any taxes imposed by law or
| II any person shall wilfully remove or cause TO
| be removed. alter or cause to be altered. the
| canccllne or defaclng marks Of any adhesive
| stamp with intent 10 use the same or to cause
| the use 81 the same. after II shall have been
| once used, or 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 thereof or II any person shall know
| ingly and withou; lawful excuse uhe proor
| whereof shall lie on the person accused have in
| his possession any washed restored or altered
| stamps whAh have been removed from any
| veilum parchment, paper. instrument or writ
| ing. then and In every such case every person
| so offending. and every person knowingly and
| wilfully aiding. abe'ting. or assisting In com
| hitting any such offence aforesaid shall on
| conviction thereof. forfeit; the said counterfeit
| stamps and the articles upon which they are
| placed and be punished by fine not exceeding
i L., Inn r. .rat,,nta