The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1899-01-20
LEAF TOBACCO.
The Treasury Department Defines the
Meaning of Gases and Bales.

Internal Revenue Collector Lynch's of
flee received from Washington yesterday
the following communication on the
much-d disputed matter of the sale of leaf
tobacco
This office has received your letter dated 23d
ult., inclOsing from Deputy Collector
Neustadt. dated the 18th ult, relating to the
quantities in less than the original package
that is, in quantities running five pounds up
whether dealers who rehandle assert and re-
prise their tobacco at liberty to construct
their own packages by placing a paper wrap
per other temporary covering around the
tobacco, regardless of the quantity or as to the
manner in which it is repacked
Section So of the act of August %, 1894 pro-
vides that every person shall also be regarded
as manufacturer of tobacco whose business
than one hogshead, case or bale.
This statute does not fix or determine the
and for proper guidance we must look to the
customary commercial size of such packages.
hogsheads of tobacco. In some States a hogs
head of leaf tobacco has been fixed by law and
as high 1900 pounds.
A case is universally held and defined to be
BOX chest or e otheT receptacle re complete in
close any article which may be placed therein.
To case is to cover or furnish with a case
and incIose p'O''''
A bale, as defined by Webster, is large
package prepared for transportation storage
by pressing and combining the articles with
cords, gunny cloth. bands or Stats, bale
of cotton, and defined by the Century Die
tionary is large bundle package of mer-
chandise prepared for transportation, either in
a cloth cover, corded banded or without
cover, but pressed and secured by transverse
bands, wires withes and longitudinal Stats
The chief articles of merchandise that are
baled cotton, wool, tobacco and hay and
the weight of the bale of American cotton is
between 400 and 800 pounds.
The office has recently investigated the ques-
ton as to the size of cases and bales of i'm
ported sumatra, Havana, and other tobacco,
and finds that out of a large number of i'm
portations the smallest bale is eighty pounds
while the largest is 23S.
The investigation to the size of domestic
packages, hogsheadS, cases or bales for heavy
plug tobaccos and lightweight domestic wrap-
per and filler tobacco has not been definitely
concluded but It is not anticipated that these
weight of the imported packages.
Dealers in leaf tobacco who do not rehandle
reassort reprise their tobaccos must confne
them and are not permitted to retail tobaccos
from these packages.
Qualified dealers who do not rehandle assert
and reprise their tobacco are required to repack
the and hogsheads. cases or bales before
shipment or delivery to the purchasers; and
while they are not restrained as to the size of
in the terms defined herein relative to cases
or bales and are not permitted to take small
quantities of tobacco and enclose the same in
a temporary wrapper of paper other light
material for the purpose of selling, and delivery
of the same to any person. Neither have they
the right to break an original package pur-
chased by them and retail leaf tobacco there
FROM and are only permitted to break these
original packages for the purpose of rebaudIinp
reassorting and reprising the tobacco prepara-
tory to its sale to other qualified dealers or IN
manufacturers. or to persons who purchase leaf
tobacco in packages for export.
Any quantity of leaf tobacco not properly
side Of a factory or the place of business of a
qualified dealer in leaf tobacco for sale and