Thank you for visiting SNEWPapers!
Sign up free
Story
August 13, 1868
The Tarboro' Southerner
Tarboro, Edgecombe County, North Carolina
What is this article about?
The Philadelphia Ledger provides an abstract of key sections from the new Internal Revenue Law passed by Congress, detailing regulations, taxes, stamping requirements, and penalties for distillers, liquor dealers, tobacco manufacturers, and cigar makers.
Merged-components note: These components form the complete article on 'The New Internal Revenue Law', continued across sequential reading orders on the same page with matching legislative content.
Clipping
OCR Quality
82%
Good
Full Text
The New Internal Revenue Law.
There is much inquiry for the action of Congress at its recent session in reference to the internal tax laws. The Philadelphia Ledger has received a copy, covering some sixty closely printed pages, and gives the following abstract of those sections of the law of particular general importance:
Section 45. Distillers, rectifiers and wholesale liquor dealers, mixers of liquors, to keep books of daily purchases and sales, names of parties from whom bought and to whom sold, with all details of proofs, packages, marks, numbers, &c. Penalties denounced.
Sec. 46. Receipts of spirits in less than twenty gallon packages withheld from any but authorized dealers, rectifiers, &c. Penalties denounced.
Sec. 47. Reinspection of spirits on change of packages in not less than ten gallons; absence of marks evidence of fraud.
Sec. 48. Imitation wines, sparkling wines, and mixed liquors, liable to $6 per dozen quarts, and $3 per dozen pints, or at those rates in whatever package put up. Sparkling wines made from native grapes exempt. Returns to be made semi monthly, without notice and payment forthwith, of tax due. Penalties denounced.
Sec. 57. All owners of any spirits whatsoever, intended for sale, exceeding 50 gallons and not in bonded warehouse, required forthwith to make return of same under oath to their collector on the act taking effect. Collector to be satisfied that tax has been paid, then gauge and stamp same. Directions as to returns and gauging. Penalties for fraudulent marking denounced.
Sec. 58. All forfeited spirits to be sold subject to immediate payment of tax.
Sec. 59. Special tax of distillers of 100 forty gallon barrels-$100, and $4 for each additional barrel. Distillers defined; monthly returns required. Wholesale liquor dealers to pay $100, if annual sales are not over $25,000, and $10 on each additional $1,000; definition; conditional exception of distillers and brewers selling on the premises; exemption as to the conflict with State and municipal laws.
Manufacturers of stills to pay $50 per annum, and $20 for each still or worm.
Dealers in leaf tobacco; sales under $10,000 per annum, $25, and $2 on each additional $1,000; definition of; no exemption on account of paying tax as wholesale dealer, tobacconist, manufacturer of cigars or tobacco; farmers and planters selling their own products only, exempt.
Dealers in tobacco to pay $5 per annum on sales under $1,000, and $2 on each additional $1,000; definition of; every retail dealer, liquor dealer, inn, tavern, and eating house selling cigars, to pay special tax as tobacco dealers.
Manufacturers of tobacco to pay $10, and $2 per $1,000 on the excess of $5,000 of the penal sum of their bond.
Manufacturers of cigars to pay $10, and $2 on each $1,000 in excess of $5,000; defined; must give bond before obtaining special tax receipt. Every cigar maker to register his name.
Sec. 61. Snuff flour, 33 cents per pound. Fine cut, plug and twist, 32 cents per pound. Stem smoking, 16 cents per pound.
Sec. 63. Manufacturers thereof to give written notice in detail, and bond before commencing business, and obtain collector's certificate. What shall be deemed manufacturing defined.
Sec. 64. Every manufacturer of snuff and tobacco to put up signs. Penalties denounced.
Sec. 67. Directs preparation of stamps, their use and cancellation on snuff and tobacco.
Sec. 68. Labels to be affixed by manufacturer on each package of tobacco and snuff. Penalties denounced for failure.
Sec. 69. Forfeiture denounced for removal of tobacco and snuff without stamp, and compliance with all requirements.
Sec. 70. Absence of proper stamp prima facie of fraud, and forfeiture denounced.
Sec. 71. Penalties denounced against any person removing tobacco without stamp, or using fraudulent stamp, &c.
Sec. 72. Stamps on emptied packages to be destroyed. Penalties denounced.
Sec. 75. Manufacture of tobacco and snuff on shares, or by parties not owners of materials.
Sec. 76. Dealers in leaf tobacco to keep open book, and enter daily items of purchases and packages, quantities, names and residences.
Sec. 78. Requires every dealer having now more than 20 lbs. of tobacco or 10 pounds of snuff, imported or domestic, to make inventory immediately, and return same forthwith under oath to assistant assessor, and make similar monthly inventory. Sales after January 1st, 1869, prohibited, unless goods put up and stamped as herein directed.
Sec. 79. Penalty denounced against any person selling tobacco or snuff hereafter made, with pretence of manufacture and tax paid prior to this act.
Sec. 81. Cigars $5 per M. Cigarettes weighing 3 lbs. or under per M. $1.50; over 3 lbs. $5 per M. Full power given to commissioner to regulate inspection and collection.
Sec. 82. Manufacturers of cigars to give written detailed statement of business, without previous demand, give bond and obtain collector's certificate; penalties denounced.
Sec. 83. Cigar manufacturers to keep sign up under penalty.
Sec. 85. Cigars to be packed in new boxes only, in certain quantities, and stamped under penalty.
Sec. 88. Manufacturer of cigars to affix his name, number of cigars and notice that he has complied with all the requirements; any neglect to do so or removing such label to be fined $50 for each box.
Sec. 89. Cigars removed without stamp affixed or without being branded shall be forfeited to the United States; persons guilty of the above to be fined not less than $100 nor more than $1,000, and to be imprisoned not less than six months nor more than three years.
Sec. 90. Absence of stamp notice to all that tax has not been paid.
Sec. 91. Cigars manufactured upon commission or otherwise the stamp shall be fixed by actual maker before cigars are removed; in case of fraud in respect to such manufacture, a fine to be incurred of not less than $100 nor more than $5,000.
Sec. 92. Any one receiving or selling cigars without paying special tax, or without giving bond, or without affixing stamps, or making false entries, to forfeit machinery, tools and fixtures, and ground on which building stands.
Sec. 93. All imported cigars to have, in addition to import duties, stamp affixed; collectors to see that they are properly stamped; owner who neglects to stamp, liable to all penalties prescribed for manufacturers of cigars; Officer permitting cigars to pass without stamp affixed fined not less than $1,000 nor more than $5,000, and imprisoned not less than six months nor more than three years.
Sec. 94. Duty of dealers in cigars having more than 5,000 thereof, to make inventory and deposit with assistant assessor. After April 1st, 1869 all cigars to be either manufactured or imported, and stamped accordingly.
Sec. 95. Any cigar purporting to have been imported, not put up and stamped, to be forfeited; any person guilty thereof to be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than five years.
Sec. 96. Any distiller, &c., neglecting any of the duties prescribed in this act, if there be no specific penalty imposed, to pay a penalty of $1,000, and all apparatus, machinery, &c., to be forfeited to the United States.
Sec. 99. Any person fraudulently executing bond, entry, &c., to be imprisoned not less than one nor more than five years, and all property to which it relates to be forfeited.
There is much inquiry for the action of Congress at its recent session in reference to the internal tax laws. The Philadelphia Ledger has received a copy, covering some sixty closely printed pages, and gives the following abstract of those sections of the law of particular general importance:
Section 45. Distillers, rectifiers and wholesale liquor dealers, mixers of liquors, to keep books of daily purchases and sales, names of parties from whom bought and to whom sold, with all details of proofs, packages, marks, numbers, &c. Penalties denounced.
Sec. 46. Receipts of spirits in less than twenty gallon packages withheld from any but authorized dealers, rectifiers, &c. Penalties denounced.
Sec. 47. Reinspection of spirits on change of packages in not less than ten gallons; absence of marks evidence of fraud.
Sec. 48. Imitation wines, sparkling wines, and mixed liquors, liable to $6 per dozen quarts, and $3 per dozen pints, or at those rates in whatever package put up. Sparkling wines made from native grapes exempt. Returns to be made semi monthly, without notice and payment forthwith, of tax due. Penalties denounced.
Sec. 57. All owners of any spirits whatsoever, intended for sale, exceeding 50 gallons and not in bonded warehouse, required forthwith to make return of same under oath to their collector on the act taking effect. Collector to be satisfied that tax has been paid, then gauge and stamp same. Directions as to returns and gauging. Penalties for fraudulent marking denounced.
Sec. 58. All forfeited spirits to be sold subject to immediate payment of tax.
Sec. 59. Special tax of distillers of 100 forty gallon barrels-$100, and $4 for each additional barrel. Distillers defined; monthly returns required. Wholesale liquor dealers to pay $100, if annual sales are not over $25,000, and $10 on each additional $1,000; definition; conditional exception of distillers and brewers selling on the premises; exemption as to the conflict with State and municipal laws.
Manufacturers of stills to pay $50 per annum, and $20 for each still or worm.
Dealers in leaf tobacco; sales under $10,000 per annum, $25, and $2 on each additional $1,000; definition of; no exemption on account of paying tax as wholesale dealer, tobacconist, manufacturer of cigars or tobacco; farmers and planters selling their own products only, exempt.
Dealers in tobacco to pay $5 per annum on sales under $1,000, and $2 on each additional $1,000; definition of; every retail dealer, liquor dealer, inn, tavern, and eating house selling cigars, to pay special tax as tobacco dealers.
Manufacturers of tobacco to pay $10, and $2 per $1,000 on the excess of $5,000 of the penal sum of their bond.
Manufacturers of cigars to pay $10, and $2 on each $1,000 in excess of $5,000; defined; must give bond before obtaining special tax receipt. Every cigar maker to register his name.
Sec. 61. Snuff flour, 33 cents per pound. Fine cut, plug and twist, 32 cents per pound. Stem smoking, 16 cents per pound.
Sec. 63. Manufacturers thereof to give written notice in detail, and bond before commencing business, and obtain collector's certificate. What shall be deemed manufacturing defined.
Sec. 64. Every manufacturer of snuff and tobacco to put up signs. Penalties denounced.
Sec. 67. Directs preparation of stamps, their use and cancellation on snuff and tobacco.
Sec. 68. Labels to be affixed by manufacturer on each package of tobacco and snuff. Penalties denounced for failure.
Sec. 69. Forfeiture denounced for removal of tobacco and snuff without stamp, and compliance with all requirements.
Sec. 70. Absence of proper stamp prima facie of fraud, and forfeiture denounced.
Sec. 71. Penalties denounced against any person removing tobacco without stamp, or using fraudulent stamp, &c.
Sec. 72. Stamps on emptied packages to be destroyed. Penalties denounced.
Sec. 75. Manufacture of tobacco and snuff on shares, or by parties not owners of materials.
Sec. 76. Dealers in leaf tobacco to keep open book, and enter daily items of purchases and packages, quantities, names and residences.
Sec. 78. Requires every dealer having now more than 20 lbs. of tobacco or 10 pounds of snuff, imported or domestic, to make inventory immediately, and return same forthwith under oath to assistant assessor, and make similar monthly inventory. Sales after January 1st, 1869, prohibited, unless goods put up and stamped as herein directed.
Sec. 79. Penalty denounced against any person selling tobacco or snuff hereafter made, with pretence of manufacture and tax paid prior to this act.
Sec. 81. Cigars $5 per M. Cigarettes weighing 3 lbs. or under per M. $1.50; over 3 lbs. $5 per M. Full power given to commissioner to regulate inspection and collection.
Sec. 82. Manufacturers of cigars to give written detailed statement of business, without previous demand, give bond and obtain collector's certificate; penalties denounced.
Sec. 83. Cigar manufacturers to keep sign up under penalty.
Sec. 85. Cigars to be packed in new boxes only, in certain quantities, and stamped under penalty.
Sec. 88. Manufacturer of cigars to affix his name, number of cigars and notice that he has complied with all the requirements; any neglect to do so or removing such label to be fined $50 for each box.
Sec. 89. Cigars removed without stamp affixed or without being branded shall be forfeited to the United States; persons guilty of the above to be fined not less than $100 nor more than $1,000, and to be imprisoned not less than six months nor more than three years.
Sec. 90. Absence of stamp notice to all that tax has not been paid.
Sec. 91. Cigars manufactured upon commission or otherwise the stamp shall be fixed by actual maker before cigars are removed; in case of fraud in respect to such manufacture, a fine to be incurred of not less than $100 nor more than $5,000.
Sec. 92. Any one receiving or selling cigars without paying special tax, or without giving bond, or without affixing stamps, or making false entries, to forfeit machinery, tools and fixtures, and ground on which building stands.
Sec. 93. All imported cigars to have, in addition to import duties, stamp affixed; collectors to see that they are properly stamped; owner who neglects to stamp, liable to all penalties prescribed for manufacturers of cigars; Officer permitting cigars to pass without stamp affixed fined not less than $1,000 nor more than $5,000, and imprisoned not less than six months nor more than three years.
Sec. 94. Duty of dealers in cigars having more than 5,000 thereof, to make inventory and deposit with assistant assessor. After April 1st, 1869 all cigars to be either manufactured or imported, and stamped accordingly.
Sec. 95. Any cigar purporting to have been imported, not put up and stamped, to be forfeited; any person guilty thereof to be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than five years.
Sec. 96. Any distiller, &c., neglecting any of the duties prescribed in this act, if there be no specific penalty imposed, to pay a penalty of $1,000, and all apparatus, machinery, &c., to be forfeited to the United States.
Sec. 99. Any person fraudulently executing bond, entry, &c., to be imprisoned not less than one nor more than five years, and all property to which it relates to be forfeited.
What sub-type of article is it?
Historical Event
What themes does it cover?
Crime Punishment
Justice
What keywords are associated?
Internal Revenue Law
Liquor Tax
Tobacco Regulations
Cigar Stamps
Penalties
Distillers
Manufacturers
Story Details
Event Date
1869
Story Details
Abstract of the new Internal Revenue Law sections on taxes, regulations, stamping, and penalties for liquor, spirits, tobacco, snuff, and cigars, requiring returns, bonds, inventories, and imposing fines and forfeitures for non-compliance.