Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-05-01

a
missioner of Internal Revenue.
Washington, d. c., April l6, 1902.
TO Collectors and other Officers OF
internal Revenue:
Your attention is called to the act
ct April Il. 1902, entitled An Act to
rrpeal war revenue taxation, and for
other purposes" which is printed be-
low. ]. ". YERKEs.
Commissioner.
An Act 10 Repeal War Revenue Taxa.
ton. and for other Purposes.
Be it enacted by the Senate and
House Of Representatives OF the Unit
ed States OF America in Congress as
scmbled That section ! Of the Act en-
titled AN Act to provide ways ana
means to meet war expenditures, and
for other purposes" approved June
18th. 1899. as amended by the Act OF
March I'd. 1901. entitled AN Act to
amend an Act entitled An Act to pro.
vide ways and means to meet war eX.
pCuditures. and for other purposes,
approved June 18th. 1898. and to re-
duce taxation hereunder" be, and Is
hereby, further amended SO as to
read as follows:
Section l That there shall be
paid on all beer. lager beer, ale. por.
ter and other similar fermented
liquor brewed or manufactured and
sold. or stored in warehouse. or re.
moved for consumption or sale. with.
in the United States, by whatever
name such liquors may be called, in
lieu of the tax now imposed by law. q
tax of one dollar for every barrel con.
tanning not more than thirty.one gal.
Ions: and at like rate for any Other
quantity or for any fractional part o.
q barrel, as authorized and defined by
. section 1895 OF the Revised Statutes
Of the United States: Provided, That
In lieu of or In addition to the present
requirements OF law in that respect
all stamps used for denOting the tax
uron fermented liquors or other taxes
may. in the discretion of the Commits
sioner Of Internal Revenue. he cancel.
I'd by periOratiOns to be made in such
manner and form as the Commission.
er may. by regulations, prescribe"
Sec. 2. That section 2 OF said Act
OF June 18th. 1898, and all amend
ments thereof, are hereby repealed.
Sec. 3. That section of said Act
and amendments thereof be amended
to read as follows:
Sec. 3. That upon tobacco and
snuft manufactured and sold, or re
moved for consumption or use, there
shall be levied and collected, in lieu
of the tax now imposed by law, the
following taxes:
"On snuff, manufactured OF tobacco
or any substitute for tobacco, ground
wise, OF all descriptions, when pre-
pared for use. tax of 6 cents pei
pound. And snufi-hOur, when sold, OF
removed for use or consumption. shall
be taxed as SNUFF. and shall be put NJ
In packages and stamped in the same
manner as snuff.
"On all chewing and smoking to
bacco, fine cut, cavendish, plug. OF
twist, cut or graduated, OF every de
sCrlpt!on; on tobacco twisted by hand
or reduced into a condition to be con
sumed, or in any manner other than
the ordinary mode Of drying and cur
ing, prepared for sale or consumption
even II prepared without the use OF
amy machine or instrument. and with
out being pressed or sweetened. and
on all fne.cut shorts and refuse
scraps, clippings, cuttings, and sweep
ings of tobacco, a tax of cents pei
pound.
That the internal revenue tax on
cigars or cigarettes weighing more
than three pounds per thousand shall
be three dollars per thousand; and
tax on cigars weighing not more thar
three pounds per thousand shall be
Is cents per pound, and on cigarettes
weighing not more than three pounds
rer thousand and of a wholesale value
or price of not more than two dollars
per thousand shall be IS cents pei
pound; and the tax on cigarettes
weighing not more than three pounds
per thousand and of a wholesale value
cr price of more than two dollars pei
thousand shall be thirty.six cents pei
pound; and all such cigars and cigar
cites weighing not more than thred
pounds per thousand shall, for pur
poses Of taxation, be held and consfd
cred as Weighing trTee pounds.
That In addition to the packages
OF smoking tobacco and snufi now au
thorl2ed hy law there shall be pack
ages of one and two-thirds ounces
two ounces, two and one.half ounces
three ounces, three and one-third
ounces, and four ounces; and there
may be package containing one
ounce Of smoking tobacco"
Sec. 1. That on all original and I'm
broken factory packages OF smoking
and manufactured tobacco and snuff