283 INVENTORY OF TOBACCO, SNUFF, AND CIGARS (SECTION 90, ACT OF JUNE 30, 1864.) Inventory of the Quantity and Description of Manufactured and Unmanufactured Tobacco, including Snuff, Snuff Flour, Cigars, Licorice, Tin Foil, and Stems held or owned by whose Factory is at No. of Street, on this County of day of and State of A. D. 186. Quantity. Value. Quantity. Value. Quantity. Value. Quantity. Value. Quantity. Value. Quantity. Value. Any person, firm, company, or corporation, now or hereafter engaged in the manufacture of Tobacco, Snuff, or Cigars, of any description whatsoever, shall be, and hereby is, required to make out and deliver to the Assistant Assessor of the Assessment District a true statement or inventory of the quantity of each of the different kinds of Tobacco, Snuff Flour, Snuff, Cigars, Tin Foil, Licorice, and Stems held or owned by him or them on the day this act takes effect, or at the time of commencing business under this act, setting forth what portion of said goods was manufactured or produced by him or them, and what was purchased from others, whether chewing, smoking, fine-cut, shorts, pressed, plug, snuff flour, or prepared snuff, the several kinds of Cigars, and the market price thereof; which statement or inventory shall be verified by the oath or affirmation of such person or persons, and be in manner and form as prescribed by the Commissioner of Internal Revenue. And on the first day of January in every year hereafter, shall make out and deliver a true statement or inventory in manner and form as aforesaid. 1, (Signed) do swear that the above is, to the best of my knowledge and belief, a complete and correct account of all the Tobacco, Snuff, Snuff Flour, Cigars, Stems, Licorice, and Tin Foil held or owned by on the.. day of 186 and that I have taken all the means in my power to make this account complete and correct in each and every particular. SWORN and subscribed before me, this TOBACCO AND SNUFF MANUFACTURERS' WEEKLY RETURN. Account of the quantity and description of Tobacco of all descriptions, including Snuff, manufactured and sold, or consumed, removed for sale or consumption, or removed from the manufactory, or removed under bond, and of all purchased, by. , of the in the County of Collection District, at No. in the of and Stems, Licorice, and Tin Foil purchased and sold, or removed to said Factory, during the week commencing on the and ending on the day of MANUFACTURED TOBACCO. of. and State of Assessment Division of the Street, in said with all Leaf and Stemmed Tobacco, day of 186 , both days inclusive. Total Removed in Sold, or Removed for Sale, of Sold, Consumed, or Removed Rate of Amount of I, (Signed) do swear that the above is, to the best of my knowledge and belief, a true and complete account of all the Tobacco and Snuffs manufactured, purchased, sold, consumed, or removed for consumption or sale, or removed from the manufactory, or removed in bond, during the period specified; and also all the Leaf and Stemmed Tobacco, Stems, Licorice, and Tin Foil purchased and sold, or taken into the manufactory, during the same period; and that I have taken all the means in my power to make said account complete and correct in each and every particular. SWORN before me, this day of CIGAR MANUFACTURER'S WEEKLY WEEKLY RETURN. (SECTION 90, ACT OF JUNE 30, 1864.) Account of the quantity and description of Cigars, Cheroots, or Cigarettes of all descriptions, purchased, manufactured, removed in bond, sold, consumed, or removed for consumption or sale, or removed from the manufactory, by and State of --, at No. Assessment Division of the mencing on the day of of the Street, in said of of County of in the Collection District in said State; and also all the material purchased, sold, or taken into the manufactory during the week comand ending on the day of 186 both days inclusive. No. removed in bond. Cigarettes, paper wrappers, No. of hundred packages, not over 25 in each pack. Do. Do. Do. (Signed) week, and the No. made by each. Cigars this Names of persons making do swear that the above is, to the best of my knowledge and belief, a complete and correct account of all the Cigars, Cheroots, or Cigarettes, made or manufactured by or for , or for any other person or persons, during the period aforesaid; and also of the quantities and descriptions thereof purchased, removed in bond, sold, consumed, or removed for consumption or sale, or from the manufactory, by agents; and also all the material purchased, sold, or taken into said manufactory, during the same period; and that I have taken all the means in my power to make said account complete and correct in each and every particular. RAW MATERIAL. Leaf Tobacco, Pounds. Stemmed Tobacco, Pounds. Stems, Pounds. Purchased during week Sold Total quantity exported this week Taken into Factory [SPECIAL, No. 4.] REGULATIONS CONCERNING LICENSES. ASSESSMENT AND REASSESSMENT OF LICENSES. TREASURY Department, OFFICE OF INTERNAL REVENUE, WASHINGTON, July 30, 1864. be increased if too Section 80 of the act of June 30, 1864, prescribes that "where License fee may the amount of any license, or the rate has been increased, or is low under existing liable to be increased by law above the amount of any existing law. license to any person, firm, or company, or has been understated or underestimated, such person, firm, or company shall be again assessed, and pay the amount of such increase, which shall be endorsed on the original license, which shall thereafter be held good and sufficient." Duty of assessors to additional assess a lone Under this provision, assessors will at once proceed to reassess all persons, firms, and corporations assessed for licenses where, under the act of June 30, the rate has been or is liable to be 30, 1864. increased, or where any existing license has been understated or underestimated. They will also notify all persons engaged in any trade, business, or profession for which a license is required under the provisions of the new law, though not liable to be assessed for a license under the former laws, to take out the appropriate license. To notify persons der said act. liable to license un Assessment to be 1, 1864, to May 1, liable to be assessed un Licenses, whether reassessed or newly issued under the act of June 30, will take effect from the 1st of July, and the assess- pro rata from July ment will be pro rata ten-twelfths of the rate or amount fixed 1865. for such new license, or of the increase upon the old rate. Where any person was, on the 1st of May, engaged in any occupation for which a license was then required, and continued such occupation after that date, and made no application for a license, and no license tax was assessed prior to July 1, such party will be required to take license, as of May 1, for one year, and be charged with the then existing rate; and, if by the new law the rate is increased, such license will be reassessed, and the amount of such increase endorsed thereon. Persons under former laws der such laws, and June 30, 1864. also under act of Collector to en The endorsement will be made by the collector, and no reassessed license will protect the party carrying on the business dorse facts on limentioned in it without such endorsement. cense. re If license duced by act of funded. The law provides for a reassessment and the payment of the increase, where the rate has been or is liable to be increased; June 30, 1864, exbut it does not provide for any remission of the excess where the cess cannot be rerate has been diminished, or where the law is so changed that any existing license becomes unnecessary, or a new license of a different character is required. Under the old law lottery ticket dealers were required to pay a license fee of $1,000; by the present law the fee is fixed at $100. An incorporated bank, |