The Marlboro democrat. [volume] (Bennettsville, S.C.) 1882-1908, 1901-05-24
FACTS OF VALUE
TO Manufacturers and Dealers in
Tobacco Products As
70 REBATE OF WAR TAXES
The Farms and o,her 2, qulra-
mensa that Must be Com. q
piled With tl, The r,mo
Allowed.

eatit ftitts. sstN w Ma i.a,A,t, 'tst
The following Information has boon
furnished through the offico OF inter.
nal revenue as to the re bate on war
taxeo on chewing and smoking tobacco,
snuff and cigars and ia Of interest to all
dealers and manufacturers:
Tho aot of Maroh,2 1901, provides
for q rebate Of taxos as follows:
On smoking and chewing tobacco and
snuff, two and four tonth conts per
pound.
On cigars Weighing oyer thrco pounds
to tho thousand, sixty (60) cents por
thousand. s
On cigars weighing less than three
pounds to tho thousand, forty.six conts
per thousand.
This rebate will be due and payable
to all dealers and mar ufacturors whose
claim, in the aggregate, will amount TO
at least ton dollars, and no Slain for
less than ton dollars will DO considered.
1t is necessary in order to mako q
valid claim that tho following informa
tion be obBorved: ..
At tho beginning Of business on tho
morning Of July l, 1901, the dealer or
manufacturer must, in the presonoe of
two disintorosted Witnesses we'll known
IN tho community ss persons of good
reputo, and who arc not in his employ,
make p together an inventory Of all TO-
bacco, snuff aud cigars which he may
have IN unbroken original factory PACK
ages.
lfe box, bag or Daddy, or othor pack
age bears evidenoe Of having boon
opened and repaoked, the contents
thereof shall not be invontoried unless
the Witnesaes are satisfied that no to-
bacco, snuff or cigars originally paoled d
therein had been removed therefrom
and other goods substituted therefor.
] he actual weight Of the oontobts Of
any box, bag or daddy, or o,hor stamped
package, should correspond with the
stamp. L
No addition to the stock shall be
made and mo adjournment Of tho Wit,
nesses and claimant shall intervene O
between the commencement and com
pletion Of inventory.
!. Tho serial pumbers Of stamps af}ixed
to packages will not be REQUIRED to be
given in the inventory, Sd
!p!eokages Of tobae 90. snuff and cigars
lsWill bo inyentoriedI according tots their
taoEyoral ssthtutory 6lassi isationpss
4 stsSl.a 6f taBiiiS &
the inyonto q shout d 0aoh count tho,
packages II Of the . several Nldenomina
tions and 4 keep an accurate account of
the Same ION separate sheets Of paper.
me tooEmputations to be made by tho
witnesses of tho total number OF such
paokagos md their aggregate net
weight should be compared and checked
with the dealers or manufacturers il.
ventory, and if agreeing therowith
should be signed by the witnesses and
the claimant and delivered to him as a
memorandum of his inventory and
from which he could make q new claim.
should his original claim be lost or mis-.
| placed. 81,I
Each claim must beduly signed and
sworn to by tho claimant in the pres.
once Of his witnesses who will, in his
presence and in tho presence Of oaoh
other, duly sign and make affidavit to
suoh claim as attesting witnesses.
Tho notary administering the oath
should have q zeal, or eond "a oertifi
cate from tho clerk Of the court or seo
rotary of state that he is duly oommis.
stoned and is qualified to administer
oaths. .51''' M
The claim assigned and sworn to
befora the officer administering tho
oath ehall be Immediately forwarded
by him undor seal to tho collector Of
internal revenue for tho district OF
South Carolina at Columbia, s. O., if
claimant is resident in the State Of
South Carolina.
Whom tobacco, snuff or cigars arc
hold by commission merchant claim
for the rebate may bo made by auoh
merchant for, and in tho name, Of the
actual owner.
Goods in transit on July /, 1901.
shall not be inventoried oitlor by con.
sIgnor or oonsignoo on that dato, but
when such goods are received by tho
oconslgnee he may mako separate claim
Tor tho rebate on form No. 461 in
the presence Of two witnesses al before
isdesoribed. l.'''
The claimant shall exhibit to tho
| witnesses copy Of bill Of lading and
Eoriginal invoice and these papers must
Ebs filed with the claim mado for suoh
ifg9pds in transit.
ltssfAll persons in South Carolina who
1iexphot to have sufficient stock On hand
! on July l, 1901, to make a claim Of ten
dollars should at onoo writo tho col /.
lootor Of internal rovenuo, Colum bia,
s.. o., notifying him Of tho taot and
asking for blank forms.
Only sufficient number Of forma
will bo furnished and persons applying
for thom should bo careful not to lose
them as tho supply may be exhausted.
The namo of all persons to whom
blanks are mailed will bo recorded in
the collectors offioo.a2
Persons writing tho collector should
give their namos aud poytofliocs logibly.
Evory manufacturer and dealer in
tho State whose claim for rebate Of
taxes will amount to ten dollars, or
moro, will be furnished upon applioa.
ton, with copy Of form 481 before
July !, 1901. "a
1t should bo borno in mind that no
claim can be valid unless tho follow
ing olomontg arc prosont:
First-Tho claim must be made on
blank form furnished by The collector.
oond--Thore must be two disintor.
ostod witnesses.
| g Third--'Nhapa witnaaaoa ,,o,,ot ,,,oot