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War Taxes Repealed

held by manufacturers or dealers on
July list. 1902, upon which there has
been paid a higher tax than that pro
vided for in the preceding section OF
this Act. there shall be allowed a
drawback or rebate equal to the full
amount OF the difference between
such higher tax and the tax imposed
b. this Act, after making the proper
allowance for discounts and rebates
heretofore authorized. but the same
sha.. not apply in any case where the
claim has not been presented within
sixty days after July LIST. 1902: and
10 claim shall be allowed or draw.
back paid for a less amount than ten
dollars. II shall be the duty of the
Commissioner of Internal Revenue
with the approval of the Secretary OF
the Treasury, TO adopt such rules and
regulations and to prescribe and fur
rlsh such blanks and forms as may b,
necessary to carry this section into
effect.
Sec. ). That section of the Ac.
OF June 18th, 1898, is hereby repealed
Sec. &. That section of the Act
Of June 18th. 1898. be amended t.
read as follows:
Sec .. That until appropriate
stamps are prepared and furnished
the stamps heretofore used to denote
the payment Cf the internal revenu,
tax on fermented liquors, tobacco and
sruff may he stamped or imprinted
with a suitable device to denote the
Incw rate of tax. and shall be affixed
to all packages containing such ar
liCles on which the tax imposed by
this Act Is paid. And any person hav
ing possession of unaffiXed stamps
heretofore issued for the payment o.
the tax upon fermented liquors, tobac
&c, and snuifs shall present the sam,
to the collector of the district, whC
shall receive them at the price paiC
for such stamps by the purchasers anC
issue in lieu thereof new or imprinted
stamps at the rate provided by thi!
Act"
| Sec. 7. That section I of said Ac
Of March I'd, 1901. and sections 70
Is. 30. 81. %. 20. "a. %. Schedule A
Schedule Il. sections %. % and 30 Of
1.-THE Act OF June 18th, 1898, and al
amendments OF said sections and
8, hedules he and the same ara here
| Inv reDeaIed
Sec, 8. That all taxes or duties i'm
posed nv section - or tho Act n
June 18th. 1895 and amendment,
thereof. prior TO the taking effect n
this Act. shall he subject AS IN lien
charge. collection and otherwise. I,
the provisions OF section 30 of sal,
set of June 18th. 1898. and amend
lments thereof. which are berahv con
tlnued In force. as follows.
Sec. 30. That the tax or dut,
aforesaid shall be due and payohIe /,
lone year after the death Of the tasta
ltor and shall be n lien and CHARGE mn
on the property of every person VIII
NAY die as aforesaid ror twertv vear.
or until the same shall, within that nc
riOd. be fully maid 10 and DISCHARGE
by the United States: and every q,
ecutor, administrator. or trustee ha,
lin. in charge or trust any legacy n
distributiye share, as aforesaid. shaI
give notice thereof In writing IN m
collector or deputy collector of III
district where the deceased propto
OF bargainer last resided within tbi,
~ days after he shall have take
charge of such trust. and every exc,
utor, administrator or trustee hafor
payment and distribution TO the Ieea
tees. or any parties entitled IN benef
clal interest therein. shall nav IN IN
collector or deputy collector of the dis
Itrict of which the deceased persop wa
a resident or in which the propert
was located in case of nonresident,
the amount of such legacy or distrib,
tive share, together with the amour
Of duty which has accrued, or shal
aC crue. thereon, verified by his oat
or affirmation to be administered an