The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1898-07-01

i0E ss9e CATE o. tke passage OF EsI4 aGL 3sy
of the sbove described arteies on hand
for sale n excess q 60, soun9s Of manu-
featured sobacco and =. aw cigars or clgar-
cites ard which have besr removed from
the factory where produced o. the custom
house through which imported. bearing t.ge
rate OF tax payable thereon az thu tine
Of sueh removal. sna.I make fun ard
true return under oath IL duplicate Of the
quantity thereof IN pounds az 10 me TO-
fAcco and snuff and IN thousands as 10 the
cigars ard cigarettes 50 held on that day.
IT, s1cn form and under saca regulations az
the commissioner OF internal revenue, with
the approval ot .he secretary os the treas
ury. may prescribe. Such returns shall be
nsAee and delivered 10 the collector or
deputy collector .or the proper internal
revenue district within thirty days
af;s- the passage o. this set. One CT said
returns shall b. retained by the collector
and the other forwarded 20 the commits
slon@r OF internal revenue. together with
the assessment list Tor the month in which
the return l. received. and the commits
s!oser N internal revenue shall assess and
collect the taxes found TO ce due. as other
taxes not paid by stamps are assessed and
collected
There is appropriated the sum OF sina.Oo.
or 50 much thereof as may he required.
for the employment OF deputy collectors
ard Other employees. The commissioner os
internal revenue is auth->.zef TO employ
ten agents, TO be known and designated as
internal revenue agents In addition to the
number now authorized
Tobacco Dealers and Manufacturers.
Section provides that special taxes on
tobacco dealers and manufacturers shall
be imposed annually a. follows, the
amount Of such annual taxes 10 b. com
.Jufed In all cases on the basis OF the
nual sales for the preceding fiscal year:
Dealers ia leaf tobacco whose annual
sales do not exceed 5e.1a pounds shall each
pay S. Dealers IN leaf tobacco whose an
nual sales exceed 5o0o and de not exceed
Inao.o pounds shall pay 81. and II their
annna! sa.es exceed ISlyo pounds shall
pay $Z4-
Dealers In tobacco whose annual sales
exceed so.00 pounds shall each pay ST.
Every person whose business it is 70 sell,
or offer for sale. manufactured tobacco,
snuG Or cigars shall he regarded as
dealer In tobacco: Provided. tina. no man
ufacturer OF tobacco SMUT or cigars shall
he required to pay a special tax as dealer
in manufactured tobacco and cigars for
selling his own products at the place OF
manufacture.
Manufacturers Of tobacco whose annual
sales do not exceed 5000 pounds shall! eacn
pay 81.
Manufacturers Of tobacco whose annual
sales exceed 90 90 and do not exceed 10000
pounds shall each pay sl2
Manufacturers Of tobacco whose annual
sales exceed 1000 pounds shall each pay
81.
Manufacturers OF cigars whose annual
gales DO not exceed 10000 cigars shall each
pay IS.
sales exceed 100 90 and do not exceed 3D.-
90 cigars shall each pay si2
Manufacturers of cigars whose annual
sales exceed 10000 cigars shall each pay
S2i.
And every person who carries on any
business or occupation for which special
taxes are imposed by this act, without
having paid the special tax herein pro-
rided, shall, besides being liable TO the
payment OF such special tax be deemed
guilty OF miSfeneanor. and upon convic-
ton thereof shall pay fine Of not more
than Slo. or be imprisoned no, more than
SIX months, or both. at the discretion OF
the court.
Section provides that until appropriate
stamps are prepared and furnished. the
stamps heretofore used 10 denote the nav
meut Of the internal revenue tax on fer
Ina-nted liquors. tobacco SNUFF, cigars and
cigarettes may be stamped or imprinted
VIVID a suitable device - denote the new
rate OF tax. and shall be affixed TO all
packages containing scch articles on which
the tax imposed by this act is paid. ANY
person having possession OF unaffixed
s.8inps heretofore issued for the pav1Deut
OF the tax upon fermente9 llqu0rs. tobacco
hi'oH' cigars or cigarettes shall present tho
same 20 the collector Of the dls.rir, who
shall receive them at The nrico raia for
such stamps by tho purchasers and issna
~ deu theTeof new or imprinted stamps AZ
the rate provided by tho ac-.
Adhesive stamps.
Section contains the enacting clause
Tor taxes named I'm schedules 4 and r
sections a:t! r,,s.i,io penalties fo- neg
i"rt 70 stamp, ant f1r CONTRIBUTING rnli-
u.atin2. removing or refusing s,amng
H"co"n provide that in any and all
cases whore an adhesive stamp shall he
"s.U LOT henouns any tax imposed by this
"S'' f&'ept rs hereinafter provided. the
Pef#oa using or aTixing the same shall
write or stamp thereupon ~, Initials n.
MS naIne and tAe date Gl.on which tha
Same snail he attached or used 80 tha,
the same may net again ho uSed II ais,
FfesTFiocs penalties Tor fraudulent use =
stamps These penalties are further CO.
tailed ja section 10.
section II provides That the accap,a- or
aFceptors 81 any bill of exchange or order
for the payment q any sum ~ money
Drawn, or p"rpor'ing e lie drawn, r. any
f'fe'Sn country. out psrah'a In the United
Sfaif*. shaI. before raYtu; or ac-@p,ina.
IL" same. place tGcr,;s}son a sta.un ind
cAiiuS the tax ''pau the 81 the. as the Inv
require for Inland bills % exchange or
pfom:ss->ry notes and 70 hlil az exchange
@haN fc paid ny negotiated without s.;>,
stamp. with psna,ties
Section y prov ides that In any collection,
ctsiii where. Ia he Judgment f H.. ~or,,-
missioner ~ iut"fn8! revenue. tat. rari..f{es
Yer ihv procurement ana distribute .a, -
adAfsiN' stamps re ~ shall 30 iaSufTt-l.n,
t'ie commissioner. as aforesaid. Is a.f.ha~-
81 90