The Batesburg advocate. [volume] (Batesburg, S.C.) 1901-1911, 1901-05-22
To Manufacturers and Dealers In
Tobacco Pre- ducts As
TO REBATE OF WAR TAXES
Tho Farms and Other r, qiIrs.
mems that Must BIS Com.
pie d With. Ths Tims
A,IC W. d.
Allow. d.

SeN eAN NiSeao anu 10 Va iuNCICol W XII
dealers and manufacturers:
The act of March 2, 1901, provides
for rebate Of taxes ss follows:
On smoking and chewing tobacco and
snuff, two and four tenth cents pei
pound.
On cigars weighing ever three pounds
to the thousand, sixty (6W cents PER
thousand.
On cigars weighing less than three
pounds to the thousand, forty six cents
per Thousand.
This rebate will be due and payable
to all dealers and mai ufacturers v hos c
claim, In the aggregate, will amount ia
at least ten dollars, and no calm for
'ess than ten dollars will be considered.
1t is necessary in order to make q
valid claim that the following infer ma
tion be observed:
At the beginning of business on the
morning OF July l, 1901, the dealer OF
manufacturer must, In the presence OF
| two disinterested witnesses well known
| In the community ss persons of good
repute, and who are not In his en- p !oy.
make together sn inventory Of ali 10.
bacco, snuff aud cigars which he may
have in unbroken original factory pack,
ages.
lfa box, bag or caddy, or other pack
age bears evidence of having been
| opsned and repaoked, the contents
thereof shall not be invc- toried unle ss
the witnesses are satisfied that no to.
bacco, snuff or cigars originally packe
1 ihnrarn haI hoor
ard other goods sui stituted therefor.
1he actual weight Of the contents OF
any box, bag or csddy, or other stamped
package, should correspond with the
| stamp.
No addition to the stock shall be
made and no adjournment of the wit.
nesses and claimant shall intervene
| between the commencement and com.
pletion Of inventory.
The serial numbers of stamps affixed
to packages will not be required to be
given in the inver tory.
Packages OF tobst co, 81 utf and cigars
will be inventoried according to their
several statutory clsssiications
The witnesses at the time of taking
the inventory should each count the
packages of the several denomina
tions and keep an accurate account OF
the sama on separate sheets of paper.
The computations to be made by the
witnesses of the total number Of such
packages and their aggregate net
weight should be compared aud chec ked
with the dealers CT manufacturers Ia.
ventory, and If agreeing therew with
should be signed by the witnesses and
The claimant and delivered 10 him as a
memorandum of his inventory and
from which he could make a new claim,
should his original claim be lost or mis-
placed.
Each claim must be duly signed and
sworn to by the claimant in tho rres
ence of his witnesses who will, in hi:
presence and in the presence of each
other, duly sign and make affidavit tc
such claim as attesting witnesses.
The notary administering the oatt
should have a seal, or send a certif
cate from the clerk Of the court or sc
rotary of state that he is duly commits
stoned and is qualified to administeI
oaths.
The claim as signed and sworn t.
before the etfioer administering tht
oath shall be Immediately Forwarded
by him under seal 10 the collector O
internal revenue for the district O
South Carolina at Columbia, S c., j
claimant is resident in the State o
South Carolina.
When tobacco, snuff or cigars ar
held by commission merchant CLAIM
for the rebate may be made by sucl
merchant for, and in the name, of tn
actual owner.
Goods in transit on July /, 1901
shall not be inventoried either by con
slgner or consignee on that date, bu
when such goods are received by tn
consignee he may make a separate clair
for the rebate on form No. 46l i
the presence of two witnesses as befor
described
The claimant shall exhibit to tn
witnesses copy OF bill of lading al,
original invoice and these papers mus
be flied with the claim ma 10 for sue
goods In transit.
All persons in South Carolina wh
expect to have sufficient stock cn han
IN July l, 1901, 10 make a claim Of IL
dollars, should at once write The Col
lector OF internal revenue, Colum ola
). q, notifying him of the TACT an
asking for blank forms.
Only a sufficient number of form
will be furnished and persons applyin
for them should be careful not TO los
them as the supply may be exhausted.
The name of all persons to whov
blanks are mailed vii. be recorded j
the collectors offico.
Persons writing tho collector shoul
give their names and postoffices legibly
Every manufacturer and dealer
the State whose claim for rebate
taxes will amount TO ten dollars,
more, will be furnished upon applic,
ton, with copy Of form ISl befoI
July l, 1901.
1t should be borne in mind that q
claim can te valid unless the follow
ing elements are present:
, First-The claim must be made O
blank form furnished by the collector
Seoond-There must be two disinteI
, ested witnesses.
/ Ihird-These witnesses must me,
, the dealer on July l, 1901, in the mori
ing at his place Of business, or whei
his tobacco is stored, at the oommeno
mens of the business day, and mu
/ complete the inventory Of stock withol
adjournment.
FOurth-The witnesses must sign II
claim before a competent officer wh
| shall attach his seal to the instrumen