| Show the internal revenue law UNITED STATES INTERNAL 1 REVENUE collectors afi OFFICE ace uce district of utah corinne april 10 IS editor deseret newa there seeming ho to bo be a misapprehension of the effect of the changes changos made in the internal revenue law by the last congress and it being a matter of lively interest to a large class of sour your readers I 1 beg you to find room for what follows tile the third section of the act of dm doc provides that ahat all special tax taxes ri imposed a by law accruing crul 12 after april 30 1873 including t the e tax on stills or worm shall shail hal hai I 1 be paid by stamps denoting the tax K every person engaged in any business vocation or employment who is thereby made liable to a special tax except tobacco redd Fedd peddlers peddlers lers shall place and leep keep consa conspicuously in his establishment or place of Ou business siness all stamps denoting the payment of said special tax and any an y person pem pen on who shall through negligence fall fali fall fail to so place and keep said stamp shall upon conviction be sentenced to pay a penalty equal to the special tax for which ilis his busine business rendered him liable and the costs of prosecution but in no case shall said pei pel penalty talty be less than ten dollars and where the failure to comply with the foregoing foie roie going provi lon ion of law V shall be through w wilful ifal neglect or refusal refuel then the penalty shall be double the amount above proscribed prescribed provided that nothing con gained in this r estion shall change or in la any way affect the liability of any person for exercising or carrying on any auy trad trado business or profession fes sion or doing any act for uhe the exercising cr carrying on or doing of which a special tax ia Is imposed hy by law without payment tit fit thereof the liability here alluded to and which is not charged by the new law for doing any business for which a special tax is requited without having paid it is upon conviction a fine of not less t than an ten nor more than five hundred dollars and if such business be manufacturing tobacco coi cos snuff or cigars or dealing in liquor wholesale or retail imari imprisonment in addition for not less than sixty days nor more than thau two years special taxes are imposed as follows by the law as it now stands namely rectifiers 00 retail liquor dealers those sellin g in q quantities u of less gnan tuan five gal ral gap ions lons at a time 2500 2300 25 00 wholesale liquor dc dealers ulers those beil bell lug in quantities of more ahan aban tive five g at a time loo 00 netali retail malt liquor dealers those selling exiling in quantities of loss less thau than five gallons allona g at a time and not dealing in spirituous liquors 1 20 10 00 wholesale malt liquor dealer those in quantities of more than five live allons gallons g at a time and not dealing in spirituous liquors CO 00 w brewers 9 thoe thoy thop manufacturing bbs or more moro per pen annum loo 00 brewers those manufacturing less than WO bals ter per annum retail dealers in leaf tobacco those selling I 1 in i quantities loss less than an original ag 1 I hogshead case or bale baie 00 A and nd on ales fales f of nver over 1000 fifty cents for every dollar in excess of or 1000 dealers in leat leaf tobacco those selling in I quantities more than an original hogshead og shead case or bale 2500 00 manufacturers of stills culls i 60 00 and for each still manufactured 30 20 DO and sor for each worm manufactured 00 manufacturers of tobacco 1000 10 00 manufacturers of cigars ci gars gara agoo 1000 10 00 peddler peddlers ieni leri ot 0 tobacco class more than two horses 50 CO peddlers of tobacco ad class two horse 2500 peddlers of tobacco 3rd ard rd class one horse 1500 pedlars of bobai lo io bap baI bacco ath class on I 1 foot soot or public c conveyance 1000 10 00 dealers in maii mail manufactured tobacco 5 00 all lh licenses anses expire on the day of april in each year an and d be fore they can take out another brewers cigar and tobacco manufacturers rs must execute newbolds new bonds to the satisfaction of mr assessor taggart all druggists wilo alio sell liquor at all on or prescriptions or in a any ny other jm auxer must pay the special tax as retail or wholesale liquor dealer or both according to the quantities in abich which they ell fell f all persons who sell or offer for sale any of the articles taxed as above after the of april 1873 are liable for the licen license ilc fic without regard to how much or little they may sell and for a full license yeary year a although though they should go out of business in a week or a day that is if they commence business in may commencing in any subsequent month they are liable only for the part of the license year dating always from the first day of the month every person liable to special tax must on or before the bayor day of april of each year or before commencing bus business irie itie if such business is commenced subsequent to april soth file with the coji collector ector or ae deputy collector a sworn return prepared in blank by the Internal revenue office ce and which will be furnished by the collector or deputy collector on application and pay to such officer the amount of the tax he will then be furnished with a special tax stamp which must be at all times tinier conspicuously di played displayed in lils his place iaco laco of or busine businow bu sinew heretofore such persons have been required to make application for a license to the assessor or assistant rv assessor sessor ressor before commencing business but th the latter officer was also required to canvass the community and see pee that such applications were duly made now tile tiie onus of complying with the law is placed entirely on the tax payer he is is required to make application to and purchase the stamp of the collector and then post it conspicuously in his place of business if b he e floes does not do so of his own motion and without any tiny hunting up urging and harrying on the part of the officers of the law he is liable to be caught at it at any moment when penal penalties tim tio fall upon him sufficient to tb break an ordinary man up in business ss I 1 need nou not say y that I 1 shall endeavor to enforce the law with perfect strictness and impartiality so s 0 o long AS I 1 am in office them there will be no del dei DC uty colle collector tor at salt lal lai lako lake lo city until abou the first of f june mr W H 13 bird ird having ceased to act as s sueh such ell cli officer all busi busl business iles ties with tho office must dinean tima time be trang transacted acted directly with me at corinne i I 1 very respectfully 0 J HOLLISTER collector of rev ree aist of s utah I 1 |
