172 



CONGRESS. (THE WAR REVENUE LAW.) 



That no special tax paid in one State, Territory, or 

 tin- Distrii-t of Columbia shall exempt exhibitions 

 from the tax in another State. Territory, or the 

 District <>f Columbia, and but one special tax shall 

 be imposed for exhibitions within any one State, 

 Territory, or District. 



Bight Proprietors or agents of all other public 

 exhibitions or shows for money not enumerated in 

 this section shall pay ten dollars: Provided, That a 

 <|H-cial tux paid in one State, Territory, or the Dis- 

 trict <>f Columbia shall not exempt exhibitions from 

 the tax in another State. Territory, or the District 

 of Columbia, and but one special tax shall be re- 

 quired for exhibitions within anyone State, Terri- 

 tory. T the District of Columbia. 



Nine. Proprietors of bowling alleys and billiard 

 rooms shall pay five dollars for each alley or table, 

 ry building or place where bowls are thrown or 

 where games of bdliards or pool are played, and 

 that are open to the public with or without price, 

 -hall be regarded as a bowling alley or a billiard 

 room, respectively. 



" TOBACCO, CIGARS, CIGARETTES, AND SNUFF. 



. 3. That there shall, in lieu of the tax now 

 imposed by law, be levied and collected a tax of 

 twelve cents per pound upon all tobacco and snuff, 

 however prepared, manufactured, and sold, or re- 

 moved for consumption or sale; and upon cigars 

 and cigarettes which shall be manufactured and 

 sold, or removed for consumption or sale, there shall 

 be levied and collected the following taxes, to be 

 paid bv the manufacturer thereof, namely a tax of 

 three dollars and sixty cents per thousand on cigars 

 of all descriptions made of tobacco, or any substi- 

 tute therefor, and weighing more than three pounds 

 per thousand, and of one dollar per thousand on 

 cigars made of tobacco or any substitute therefor, 

 and weighing not more than three pounds per thou- 

 sand : and a tax of three dollars and sixty cents per 

 thousand on cigarettes made of tobacco or any sub- 

 stitute therefor, and weighing more than three 

 pounds per thousand; and one dollar and fifty 

 cents per thousand on cigarettes made of tobacco 

 or any substitute therefor, and weighing not more 

 than three pounds per thousand: Provided, That in 

 lieu of the two- three- and four-ounce packages of 

 tobacco and snuff now authorized by law, there may 

 be packages thereof containing one and two third 

 ounces, two and one half ounces, and three and one 

 third ounces, respectively, and in addition to pack- 

 ages now authorized by law, there may be pack- 

 ages containing one ounce of smoking tobacco. 



"And there shall also be assessed and collected 

 with the exceptions hereinafter in this section pro- 

 vided for upon all the articles enumerated in this 

 section which were manufactured, imported, and 

 removed from factory or .customhouse before the 

 passage of this act, bearing tax stamps affixed to 

 -uch articles for the payment of the taxes thereon, 

 ami canceled subsequent to April 14, 1898, 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 difference between the 

 tax already paid on such articles at the time of re- 

 moval from the factory or customhouse and the 

 tax levied in this act upon such articles. 



" Every person having on the day succeeding the 

 date of the passage of this act any of the abovc- 



anbed 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 where produced 



the customhouse through which imported, bear- 

 ing the rale 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 

 proscribe. Such returns shall be made and deliv- 

 ered 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 assess- 

 ment 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 em- 

 ployment of such deputy collectors and other em- 

 ployees in the several collection districts in the 

 United States, and such clerks and employees in 

 the Bureau of Internal Revenue as may in the dis- 

 cretion of the Commissioner of Internal Revenue 

 be necessary for a period not exceeding one year, 

 to be compensated for their services by such allo .v- 

 ances as shall be made by the Secretary of the 

 Treasury, upon the recommendation of the Com- 

 missioner of Internal Revenue. And the Com- 

 missioner 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 ex- 

 penses of such agents. 



" TOBACCO DEALERS AND MANUFACTURERS. 



"SEC. 4. That from and after July first, eighteen 

 hundred and ninety-eight, 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 hun- 

 dred 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 

 shall be required to pay a special tax as dealer in 

 manufactured tobacco and cigars for selling his own 

 products at the place of manufacture. 



"Manufacturers of tobacco whose annual sales 

 do not exceed fifty thousand pounds shall each pay 

 six dollars. 



" Manufacturers of tobacco whose annual sales 

 exceed fifty thousand and do not exceed one 

 hundred thousand pounds shall each pay twelve 

 dollars. 



"Manufacturers of tobacco whose annual salos 

 exceed one hundred thousand pounds shall each p;-y 

 twenty-four dollars. 



"Manufacturers of cigars whose annual sales do 

 not exceed one hundred thousand cigars shall each 

 pay six dollars. 



