Chapter 250. to amend the sixth subdivision of section thirty-two hundred and forty-four of the Revised Statutes of the United States
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CHAP. 250.— An Act to amend the sixth subdivision of section thirty-two hundred and forty-four of the Revised Statutes of the United States.June 16, 1880. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,R. S. 3244, sixth subdivision amended. That the sixth subdivision of section thirty-two hundred and forty-four of the Revised Statutes be amended by adding thereto as follows: " “*Provided further*, That dealers in leaf-tobacco (other than retail dealers as defined in the seventhDealers in leaf-tobacco. subdivision of the section) who do not deal in leaf tobacco otherwise than to sell, or offer for sale, or consign for sale on commission, to an amount not exceeding twenty five thousand pounds in any one special-tax year, only such leaf-tobacco as they purchase or receive in the hand directly from farmers or planters who have produced the same on land owned, rented, or leased by them, or received the same as rent from their tenants, who have produced the same on such land, shall each be required to pay for carrying on such business a special tax of five dollars only.
If any person who has paid such special tax shall be found to have purchased or received and sold, or consigned for sale on commission, more than twenty-five thonsand pounds of leaf-tobacco, such as is herein provided for, in any one special-tax year, the Commissioner of Internal Revenue is authorized and directed to assess such person an amount of tax equal to the difference between the special tax paid by him and the special tax of twenty-five dollars hereinbefore imposed upon a dealer in leaf tobacco”.
" Approved, June 16, 1880.