The Hartford republican. (Hartford, Ky.) 18??-1926, 1909-08-06
LEAF TOBACCO
TAX EXPLAINED
Brady Goes Into Details
of His Amendment.
Kentucky Senator Insists That
Grower Is Benefited-MuSt
Be Trace of the Weed.

Washington, Aug, 2.-Senator Brad
ley makes the following statement:
Under the leaf tobacco amendment
the farmer or producer has perfect
freedom to sell his leaf tobacco in the
hand to whom he chooses without
payment of any tax. Retailers will be
required to register with the collec-
tor of the district their name or
style of place of residence, trade or
business. and the place where such
trade or business Is to be carried on
this can be done simply by letter
to the collector. and upon receipt of
the answer thereto, and the rules pre-
scribed for keeping books. they can
proceed to sell, and may sell leaf to-
bacco in the hand raised in the Unit
ed States, to any person, in any guam
THY less than a hogshead, except a
manufacturer of tobacco snuff or ci-
gars, without the payment of any tax
II one fails to register he is subject
to fine of s.. He is required to keep
a book and enter therein daily, his
purchases of leaf tobacco and his
sales, where such sales amount to two
pounds or more to one person in one
day. Such records shall be kept writ
ten up to date in such form and con-
tanning such entries as shall be pre-
ascribed by the commissioner of inter-
nal revenue, with the approval of the
secretary of the treasury and such
books shall be kept open at all times
for the inspection of any internal rev.
enue officer or agent.
He is required under regulations
prescribed as aforesaid, to furnish
on demand to any internal revenue
officer or authorized agent of the
treasury department, a true and cor
rect list with the names and residence
of the affirmation of all sales in one
day with the name andresidence of
the person to whom sold, with the
quantity sold.
IF the retailer wilfully refuses to
furnish such information or to keep
the book, or knowingly makes any
false entries in such book he is liable
to a fine of $50 for each offense.
The keeping of the book Is simple
as also the making of the written
statement, and will require but little
trouble, as small sales under two
pounds will not have to be entered.
There has been much criticism of
the bill by persons who were misin-
formed and who were misled by the
fact that the 1O-pound limit in the
amendment as passed in the senate,
was omitted from the bill and the
further fact that the portion of the
bill requiring the farmer to keep
a book as under thes Mckinley law,
was stricken from the present bill.
The argument that there is no
more reason why memorandum of
sales of tobacco should be kept than
sales Of corn is utterly misleading
Corn is not taxed, but tobacco is.
Manufacturers of tobacco snuff and
cigars are taxed and If there were
no steps taken by which the sales
OF leaf could be traced such sales
would open the door to fraud. There
Is much cigar tobacco raised In the
United States and those who manu-
facture cigars, II no trace OF the
sales of leaf were required, could fill
their depleted cigar boxes with fresh
cigars from time to time and thus es-
cape detection and defraud the gov
eminent. II is true that no cigar. to-
bacco is raised In Kentucky but the
bill could not be made applicable to
Kentucky alone, but necessarily en-
braced the whole country. SO far as
corn is concerned the regulation
make 1t Impossible for the distiller to
use 1t inNmaking whisky without be-
ing detected by reason OF the strict
rules applicable to the same.