Page:United States Statutes at Large Volume 30.djvu/489

 450 FIFTY-FIFTH CONGRESS. Sess. II. Ch. 448. 1898. a tax of three dollars and sixty cents per thousand on cigarettes made of tobacco or any substitute therefor, and weighing more than three pounds per thousand; and one dollar and  cents per thousand on cigarettes made of tobacco or any substitute therefor, and weighing not {,*’°;*°· f k more than three pounds per thousand: Provided, That in lieu of the ingztzgg $..1 ills: two, three, and four ounce packages of tobacco and snuif now author- °‘·’°· P·“"’· ized by law, there may be packages thereof containing one and twothirds ounces, two and one-half ounces, and three and one-third ounces, respectively, and in addition to packages now authorized by law, there may be packages containing one ounce of smoking tobacco. sddiuonal tu on And there shall also be assessed and collected with the exceptions $f,f’1f,’2,,FE§`I,‘; {E hereinafter in this section provided for, upon all the articles enumermrnrn- ated in this section which were manufactured, imported, and removed from factory or custom-house before the passage of this Act bearing tax stamps affixed to such articles ior the payment of the taxes thereon, and canceled subsequent to April fourteenth, eighteen hundred and ninety-eight, and which articles were at the time of the passage of this Act held and intended for sale by any person, a tax equal to one-half the diiference between the tax already paid on such articles at the time of removal from the factory or custom-house and the tax levied in this Act upon such articles. Returns ts stock Every person having on the day succeeding the date of the passage g*j,§“" *"“" f°"“°’ of this Act any of the above-described articles on hand -for sale in excess of one thousand pounds of manufactured tobacco and twenty thousand cigars or cigarettes, and which have been removed from the factory wnere produced or the custom-house 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 snuif and in thousands rom or remnant. 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 returns 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 Conunissioner of Internal Revenue, together with the assessment list for the month in which the u0<>1l<>:¢i¤¤ 0* WU- 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. d°—\:r¤g:*m:e0$·;r And for the expense connected with the assessment and collection oigirgi-ee. ‘ of the taxes provided by this Act there is hereby appropriated the required, out of any moneys in the Treasury not otherwise appropriated, tbr 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 rec- ,9;?;};f§;‘;;3:;},§;**°**·Z·*· omr¤o¤<1=¤tio¤ of the Commissioner of Inremai Revenue, And the com- "`missioner of Internal Revenue is authorized to employ ten agents, to be known and designated as internalrevenue agen ts, in addition to ig.s.,3Li2hg§6o4. 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. m,'£j}fjjj‘;,ffj;€’¤ *****1 ronacco DEALERS AND MANUFACTURERS. TM •»¤ <1e¤1¤r¤- Sec. 4. That from and after July iirst, eighteen hundred and ninety- eight. special taxes on tobacco dealers and manufacturers shall be and -h°“' °°¤*P“*°•*- hereby are imposed annually as follows, the amount of such annual
 * ’·*·’· ¤*¤·—”"°· ***5- sum of one hundred thousand dollars, or so much thereof as may be