Show some somo points or of the internal hev nev denue la w tl SALT LAKE CITY MAY H 14 1674 editor deseret news newa sir siu in of your tour verbal re quest of even date herewith I 1 give below some soma points of the internal revenue law concerning which there seems to be an ari almost total ignorance la in some parts of utah special taxes sices sice lice 8 are imposed by law as follows namely lamely rectifiers CO 00 dealers 2 retail buquor 25 00 dealers Dc alers wholesale liquor 00 dealers in malt liquors wholesale aj 00 mait mair liquors retail 2000 20 00 dealers in ia leaf tobacco ra 25 oo 00 retail dealers in leat leas tobacco wo boo 00 and on sales sale sos sot of over 1 I 1 ty cents tor for ivery i very dol doi dolar ar in excess ot of 1000 dealers dealer I 1 in manufactured tobacco 5 00 manufacturers of stills sting so BO 00 00 a d for each still manufactured 20 2000 00 and fop rop each esch wona manufactured 2666 30 00 manufacturers of tobacco 10 00 manufacturer MAnufaCture of cigars lu 10 00 peddlers of tobacco class more in mote ore oze than two 60 50 00 peddlers ot of tobacco second classow class tw two horses 25 00 peddlers ot of tobacco third class clamy one horse 1500 peddlers of tobacco fourth class on root foot or public conveyance 10 CO M brewers of less lem than bw 5 barred barrel S 60 50 OG 00 brewers of barrels or more CO 00 livery t Tery very person who rectified rectifies oies foes purifies sor or refines distilled spirits or wines by any process other man uan by original and continuous distillation from wash through continuo continuous lis ils closed vessels and pipes until the manufacture thereof Is complete and every wholesale or retail lianor dealer who has in his po possession session any stilt still or leach tub or who shall keep any other othen apparatus for the purpose of refining in any mannen manner distilled distl Led spirits and ev every ery cry person who ho without re fluids or purifying distilled spirits shall bhail by mixing guch auell spirits wine or other liquor with any materials manur manufacture any spurious imitation or compound it if quoos for sale sate under any nadie name wh whatever atTer bhail be negal regal regarded ded as a rectifier every everi terson aerson who eli eil elisor fells ell sor or boners for saie sale fordan or domestic distilled spirits or les less ies than five gallons at the same time is a retail liquor dealer degler and crary pelson person who sells or offers for tale sale foel fo eizu u or dom domestic estle estie spirits spirits or wines in quantities of not less than five at al the tile same time lime la Is a wholesale liquor boaler eveny every person who sells or offers for sale malt mait liquors in larger quantities than five cai eai callons caf eai lons ions at one timeout time iut tut nut who does not deal in i n B spirituous 1 1 r 1 t 1 u liquors is a wholesale malt mait ilg liquor u 0 r tle ile i e 1 ier ler and every person who sells bells or frers offers for tor corsale sale saie malt liquors in quantities or of nive five gallons or less at one time titue but who erho diks das not deal in spirituous liquors is a retail malt liquor dealer lvery ivery person whose it Is to sell or 00 oil r for sale manufactured tobacco in u ff or cigar 1 rs is a dealer in manufactured t ev eairy t ry person who wilo manufactures fermented ment e d liquors of any name or description formate for sare sate from malt wholly or in parton part or from any substitute Is 5 a brewer but lut a distiller a brewer or a manufacturer of tobacco or cigars Is liable to tiie the special tax as dealers in these articles article for telling eellen at the place of manufacture in re in packages properly stamped fcc h his hia s own product I 1 special taxes are due and payable at the or dept collectors office on or lefore before the tile soth of april of each year or before commencing ou siness if such busin husin business ss be commenced subsequent to A april irli soth soth it is nou not the collectors or deputy collectors lec tors torf business to run around and collect these there taxes but it Is their business to at as certain monthly and report to the corm comm missioner of internal revenue and also to the U 8 district At attorney torney all persons or aln tin firms that thit may be doing business in violation of law special tax stamps stampa are not transferable from person to person parson and in cabe of removal a new tax is incurred unless the f act fact of removal Is registered with the collector or deputy every change ol of firm whereby i a former partner retires from the same or a new partner Is admitted constitutes incon temptation temp lation of law ft a new firm liable to new special tax lax for the expired nn part of toe year for which the same bame has been paid by the original firm dating from the first day of tit the month in which the change occurs N either neither ignorance nor negligence nor poverty in lik a vald vaud excuse for the vlot tio tic lon ion lavi every person person being equivalent to firm corporation or association engaging in any ot of the avocations above named without botti first having filed his application and procured the stamp debbo defio denoting ting the pay mentor the special tax or taxes to which hels heis ho Is thereby rendered liable Is subject to the following among other penalties viz 1 penalty 1 amounting to 50 percent cent of the tax to be assessed by the Corn commissioner mis of internal revenue upon the ulc report of the collector and by the latter collect col coi act ed sum summarily maril marli 2 penalty equal to the tax but in no case ices thau than thau 10 where the offense offence is ia merent bereni eli eil cenec enec where llis itis it Is wll wil u laiful ful fui ot or re refusal fusil double the tax to be bc ivov recovered red unless voluntarily paid by or ahr through gli bil a erlin criminal ulal ulai 1 rot rob 3 ir if a manufacturer or dealer in tol ac c co 0 s snuff ff or cigars a fine not to exceed nor 5 W or imprisonment foe fun not more than one year or both buth la in the of the dourt eburt 1 4 if a distiller rehl rehi flen fler or liquor dealer a nine one of not liot less alss than thau 1000 nor more than and imprisonment fernot less ihan thin one ene half balf nor more than thin two years Tears 5 if a tobacco peddler a fine finc of not less iet lets ies s min loo nor more than and imprisonment for not less lees than one half nor more than two years A distiller a brewer rectifier cigar elgar ma ker or er whole wholesale ale aie liquor dealer has to do much more than tite nite his application a ion lon and pay his tax all of which Is of course explained to him upon the filin films w of his application there is too much of it to detail liere here applicants for a special tax fons fona fractional part parl of f a year must calculate from the d day of the in ill which they commence business and must pay to the end of the special tax year yar loth af april no person penson should ever under any circumstances 1 cum stances pay money to td a government officer without taking his receipt informers pet get 10 pec per cf the thes net amount of tines nines or penalties pen ailes altes recovered on account of information elven eiven bothem by them nut not sand penalties which are colle collected eted sum summarily marly mariy by the col coi lector hut but no person verson has his eyer eter rc elved one cent as an informer through th this omee office since I 1 have held it that Is ie for the last fives fites years no collector Is entitled to any t f e from the tax payer for atte attending a d to hi legitimate business but there are many returns of dif dlf lerent kinds which it llis itis Is the tax payers business not riot the collectors to make out and if any other government marshals or their deputies charge extra legal fees they are liable to severe bevere pen penalties ailles allies for so eo doing and no one is lii obliged to to imposition in this respect on theother hand band it Is the helg heig heidht tit lit of folly for anybody or for any settlement however isolated to re iet let the officers of the government Govern mentin in the legitimate discharge of their duties and wb whoever oever if any advises them to such sach a course la Is advising them to thoin hurt and damage finally there la rio tio disposition on the part of this thib office nor has there been to use nse the perhaps hap extraordinary powers confided bided to it as an an instrument of spite of party or sectarian of oppression or r persecution to perpetrate injustice or er cm u elty eity on the other hand IV it has been the constant endeavor on my part to secure the just dues of the government and to enforce the law with reasonable thoroughness and at the same time have the general pu public bild feet ferut it as little as possible i fay this to dissipate any idea ldes to the contrary which may be entertained in any part of the district much of what I 1 have said indeed had has been for the benefit chiefly of people in the south who are perhaps to some extent excusable for thinking they have been roughly dealt with and who have been led into trouble probably by bad advice they must see upon reflection that I 1 allow every eveny one who chooses to run a distillery or brewery without gross grots neglect of sworn dufy duty and to them I 1 would say fay in general aft I 1 have said to many of them in person penson pe that if they will take the trouble to in inform form on themselves where they have violate I 1 the law they will get off much cheaper than they will if they walt alt ait for me to find it out for in such cases I 1 shall ashe asbe assereto as heretofore reto fore send the first word wois in the guise ofa of a marshal marshai with A warrant for their arrest very respectfully i 0 J HOLLISTER collector dist of utah |