494 TOBACCO LEAF. 



The United States internal revenue tax for the two years ended June 

 30, 1864, was $1.50 per thousand on cigars valued at not over $5 per M, 

 increasing to $3.50 on cigars valued at $20, an average of $2.37 per M 

 on cigars of all descriptions. After June 30, 1864, the tax was in- 

 creased, for war purposes, to $3 per M, on cheroots and cigars valued 

 at not over $5 per M ; valued at over $5 and not over $15 per M, $8 ; 

 valued at $15 to $30, $15 per M ; valued at $30 to $45, 25 per M. Cigar- 

 ettes valued at not over $6 per 100 packages of 25 each, $1 per 100 pack- 

 ages; valued above that sum, $3; cigarettes made wholly of tobacco, 

 $3 per M. By the act of March 3, 1865, cigars, cheroots and cigarettes 

 made wholly of tobacco, or any substitute therefor, were taxed $10 

 per M, and cigarettes, valued at not over $5 per 100 packages of 25 

 each, were taxed 5 cents per package, and if valued above that, 5 per 

 cent. These war taxes were reduced by the act of July 13, 1866, and 

 March 2, 1867, and again July 20, 1868. Under the latter act, cigars and 

 cheroots of all descriptions were taxed $5 per M: cigarettes weighing 

 not over 3 pounds per M, were taxed $1.50, and heavier than that, $5. 

 These rates prevailed until March 3, 1875, when cigars and cheroots 

 were taxed $6 per M and cigarettes $1.75. These rates were again re- 

 duced March 3, 1883, to $3 per M for cigars and cheroots of all descri] - 

 tions and 50 cents for cigarettes weighing not over 3 pounds per JN1. 

 These latter rates are still in effect. 



The tariff on tobacco imported into the United States on leaf, or man- 

 ufactured, was 6 cents per pound and on snuff 10 cents per pound 

 from 1789 to 1794, when it was advanced to 10 and 12 cents respec- 

 tively, and remained there until 1846, except that it was 20 and 24 cents 

 from 1812 to 1816. In 1846, a tariff of 30 per cent ad valorem was im- 

 posed on leaf tobacco, which was made 24 per cent in '57 and 25 per- 

 cent in '61, but in '62 was raised to 25 cents per pound, and in 1866 to 

 35 cents per pound, continuing at that rate until 1874, when it was 

 made 30 per cent ad valorem. From 1866 to 1883, the duty on snuff and 

 manufactured tobacco was 50 cents per pound. The import duty on 

 cigars and cheroots was $2.50 per thousand until 1842, when the rate 

 was fixed at 40 cents per pound, which was changed to 40 per cent ad 

 valorem in 1846 and 30 per cent in '57, but in 1866-7 was $3 per pound 

 and 50 per cent ad valorem. This was changed to $2.50 per pound, and 

 25 per cent ad valorem, in 1868, and continued at that figure until 1883. 



The United States tariff of 1883 imposed a duty on cigar wrappers 

 of 75 cents per pound, if unstemmed, and $1, if stemmed. Other to- 

 bacco in leaf 35 cents per pound, stems 15 cents per pound, snuff or 

 manufactured tobacco 50 cents, cigars, cheroots and cigarettes $2.50 per 

 pound and 25 per cent ad valorem. These rates were greatly changed 

 by the McKinley act of 1890, which imposed a duty of $2 per pound on 

 cigar wrappers if not stemmed, and $2.75 if stemmed. Other leaf to- 

 bacco 35 cents unstemmed and 50 cents stemmed; snuff, etc., 50 cents 

 per pound; other manufactured tobacco 40 cents per pound; cigars, 

 cigarettes and cheroots $4.50 per pound, and 25 per cent ad valorem. 

 Under the Wilson tariff of August 28, 1894, the rate on wrapper leaf was 

 reduced to $1.50 per pound, or $2.25 if stemmed, on filler leaf 35 cents 

 per pound and 50 cents if stemmed, other leaf 40 c j nts, cigars, cigar- 

 ettes and cheroots $4 per pound and 25 per cent ad valorem, snuff 50 

 cents, all other manufactured tobacco 40 cents per pound. The high 

 duty on wrapper leaf, in the act of 1883, was evaded by the loose con- 

 struction of the law; the act of '92 was ironclad in this respect, and 

 the act of 1894 was very specific, and stood the test of the highest 

 courts. The Dingley tariff of 1897 increases the duty on wrappers, 

 and possibly on fillers, but makes no other changes in rates. 



Besides these duties, imported tobacco has to pay the same inter- 

 nal revenue taxes that are imposed upon domestic tobaccos of like 

 grade. 



