The Wisconsin tobacco reporter. (Edgerton, Wis.) 1877-1950, 1908-07-31

ers in the 1906 crop has by no means
been forgotten. No one cares to repeat
| the mistakes of that season. and they
were many. These are the controlling
reasons why, however great the tempta-
ton, the new crop is likely to be moved
along conservative lines. So much
hinges upon the conditions of general
| business and the tobacco trade, most
susceptible of all, must await the turn
of better times.
| ~
Conditions in the southern tobacco
states are becoming more complicated il
anything. Prominent tobacco growers
of Lexington, KY, are about to institute
suits against the county for damages be-
cause of their inability to grow crop,
fearing violence if they attempted to
raise one Their plea is unique, to say
the least. The only large crop now
growing in the county is under protec-
| ton of guards patrolling the fields day
and night furnished at county expense
| by order of the county judge. Other
growers are also clamoring for protec-
tion. The question is, where will all
this trouble end?
The Treasury Department has found
| it necessary, as it declares, ION account
of the unsatisfactory manner in which
dealers in leaf tobacco are making re-
por4s in Book 59" 10 issue specific in
structions calling attention to the neces-
sity of supplying certain information
which they have been omitting in regard
/ to purchases and sales of leaf tobacco.
These specific instructions" are as fol
lows:
/. Each dealer In leaf tobacco will
see that his name, as it appears in his
certificate Of registry on Form 2S2, his
address, including street and number,
district, and State, and quarter for
which the report is rendered, is recorded
on tho cover of every Book SO returned
| by him to the collector.
2. The registered name, address, and
quarter must also be given in the head
ing of each page of Book 80 containing
entries.
3. Change of address or style of firm
| should be reported at once to the col
| lector. In the latter case closing of the
account will be necessary.
| 4. In carrying forward balances from
| one quarters record to the next these
| balances should be itemized so as to
| show the quantity of each kind and the
aggregate of all kinds of tobacco carried
| forward.
| 5. Entries of purchases and sales are
required by law to be recorded in Book
| SO on the date the trasactions are made.
| All entries must be made in ink. In re-
| porting purchases and sales of tobacco
| the data must be complete. 1t is abso-
lutely essential that the number and
kind of packages" "kind of tobacco" !"
and business should be reported.
6. In reporting sales the address OF
purchasers residing in the larger cities
/ must include street and number.
| 7. Imported leaf tobacco is not sub
| ject to entry in Book SO as purchased
| until the same is released after payment
of the duty thereon, then it will be ac-
| counted for by the person or firm into
whose hands it first passes after with
drawal from customs custody.
| 8. The sale of leaf tobacco which has
| been contracted for in large quantities
| to be delivered from time to time will
be entered in Book SO not as sale of
the whole quantity on the date of the
contract but on the date of shipment or
| delivery of each installment and in
| quantity and kind shipped or delivered
| to the purchaser.
| 9. A report on Book SO must be filed
| for each quarter or part thereof by every
! dealer in leaf tobacco until he closes
business, when he will notify the col
| lector for his district and surrender his
! certificate of registry. 1t will then be
necessary for him to registar again
| whenever he shall resume business. A
| leaf dealer will not be permitted to close
or discontinue business so long as he
has tobacco on hand.
| TO- If no purchases or sales OF tobac-
/ CO are made ID any quarter, leaf dealers
| will file report on Book SO, or double
| page therefrom, showing on the respec-
| tive sides of the same mo tobacco pur-
chased" and mo tobacco Sold" The
| balances, if any, itemized as above re-
| quired, of tobacco brought forward from
| the previous quarter and carried for
ward to the next quarter will also be re-
| ported.
IL. At the close of each quarter, or
| at the time of disseminating business,
| leaf dealers will add up, separately, their
| purchases and sales of tobacco and carry
the totals forward from each left and
right-hand page, respectively, to the last
pags of entries, there allow for shrink
age, balance their accounts, make affi-
davit to same, and return Book SO to
collector within ten days.
| H. Notice is hereby given that the
failure of dealers in leaf tobacco to quail
! ify as such within the month OF com
mencing business, and annually on the
first day of July, or within that month.
| will result in their being reported for
exaction Of the penalty of $50 for such