LAW OF 1898. manufactured tobacco and twenty thousand cigars or cigarettes, and which have been removed from the factory where produced or the customhouse through which imported, bearing the rate of tax payable thereon at the time of such removal, shall make a full and true return under oath in duplicate of the quantity thereof, in pounds as to the tobacco and snuff and in thousands as to the cigars and cigarettes so held on that day, in such form and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Such roturns shall be made and delivered to the collector or deputy collector for the proper internal-revenue district within thirty days after the passage of this Act. One of said returns shall be retained by the collector and the other forwarded to the Commissioner of Internal Revenue, together with the assessment list for the month in which the return is received, and the Commissioner of Internal Revenue shall assess and collect the taxes found to be due, as other taxes not paid by stamps are assessed and collected. And for the expense connected with the assessment and collection of the taxes provided by this Act there is hereby appropriated the sum of one hundred thousand dollars, or so much thereof as may be required, out of any moneys in the Treasury not otherwise appropriated, for the employment of such deputy collectors and other employees in the several collection districts in the United States, and such clerks and employees in the Bureau of Internal Revenue as may, in the discretion of the Commissioner of Internal Revenue, be necessary for a period not exceeding one year, to be compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue. And the Commissioner of Internal Revenue is authorized to employ ten agents, to be known and designated as internal-revenue agents, in addition to the number now authorized in section thirty-one hundred and fifty-two of the Revised Statutes as amended, and the existing provisions of law in all other respects shall apply to the duties, compensation, and expenses of such agents. July first, eighteen hundred and ninetyeight, special taxes on tobacco dealers and manufacturers shall be and hereby are imposed annually as follows, the amount of such annual taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year: Dealers in leaf tobacco whose annual sales do not exceed fifty thousand pounds shall each pay six dollars. Dealers in leaf tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall pay twelve dollars, and if their annual sales exceed one hundred thousand pounds shall pay twenty-four dollars. Dealers in tobacco whose annual sales exceed fifty thousand pounds shall each pay twelve dollars. Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, or cigars shall be regarded as a dealer in tobacco: Provided, That no manufacturer of tobacco, snuff, or cigars TURERS. SEC. 5. That from and after November first, nineteen hundred and fourteen, special taxes on tobacco dealers and manufacturers shall be and hereby are imposed annually as follows, the amount of such annual taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year: Dealers in leaf tobacco whose annual sales do not exceed fifty thousand pounds shall each pay $6. $6. Dealers in leaf tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall pay $12, and if their annual sales exceed one hundred thousand pounds shall pay $24: Provided, That dealers in leaf tobacco whose annual sales do not exceed one thousand pounds shall be exempt from the tax herein imposed on dealers in leaf tobacco. Dealers in tobacco, not specially provided for in this section, shall each pay $4.80. Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, cigars, or cigarettes shall be regarded as a dealer in tobacco: Provided, That no manufacturer of tobacco, snuff, cigars, TURERS. SEC. 5. That special taxes on tobacco dealers and manufacturers shall be and hereby are imposed annually as follows, the amount of such annual taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year: Dealers in leaf tobacco whose annual sales do not exceed fifty thousand pounds shall each pay $6. Dealers in leaf tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall pay $12, and if their annual sales exceed one hundred thousand pounds shall pay $24: Provided, That dealers in leaf tobacco whose annual sales do not exceed one thousand pounds shall be exempt from the tax herein imposed on dealers in leaf tobacco. Dealers in tobacco, not specially provided for in this section, shall each pay $4.80. for each place in which tobacco in any form is sold. Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, cigars, or cigarettes shall be regarded as a dealer in tobacco: Provided, That no manufacturer of tobacco, snuff, cigars, 1 for selling his own products at the for selling his own products at the for selling his own products at the Manufacturers of tobacco whose annual sales do not exceed fifty thousand pounds shall each pay six dollars. Manufacturers of tobacco whose annual sales do not exceed fifty thousand pounds shall each pay $6. place of manufacture. Manufacturers of tobacco whose annual sales do not exceed fifty thousand pounds shall each pay $6. |