488 FORTY SEVEN TH CON GBESS. Sess. II. Ch. 120, 121. 1883. contracts under the War Department/’ be amended by striking tlierefrom everything following the words “War Department,” and substituting for the part of the act so stricken out the following words : Bids, etc. “And he may require every bid to be a,ccompan1e<1 by a written guarantee, signed by one or more responsible persons, to the effect that he or they undertake that the bidder, if his bid is accepted, will, at such time as may be prescribed by the Secretary of War or the officer Bond. authorized to make a contract in the premises, give bond, with good and F¤il¤¤¤*¤ f¤Ifm sufficient sureties, to iiunish the supplies proposed or to perform the "°“°’°*¤ °*°· service required. If after the acceptance of a bid and zm notification thereof to the bidder he fails within the time prescribed by the Secretary of War or other duly authorized omcer to enter into a contract and furnish a bond with good and sufficient security for the proper fulilllment of its terms, the Secretary or other authorized officer shall procoed to contract with some other person to furnish the supplies or perform the service required, and shall forthwith cause the difference between the amount specified by the bidder in default in the proposal and the amount for which he may have contracted with another party to furnish the supplies or perform the service for the whole period of the proposal to becbarged up against the bidder and his guarantor or guarantors, and the sum may be immediately recovered by the United States for the use of the War Department in an action of debt against either or all of such persons! _ Approved, March 3, 1883. [lm 3, ]333_ CHAP. 121.-An act to reduce internal-reieuue taxation, and for other purposes. Be it enacted by the Senate and House o{ Represmtativea of the United Internal-revenue States of America in Congress assembled, at the taxes herein specified
- •¤°¤ *¤P°•l•¤L °¤= imposed by the laws now in force be, and the same are hereby, repealed,
B'“‘k“·°°°‘ as hereinafter provided, namely: 011 capital and deposits of banks, bankers, and national banking associations, except such taxes as ure
at;" now due and payable; and on and alter the first day of July, eighteen
,,;,3,,,,, mdidl hundred and eighty-three, the stamp tax on bank checks, drafts, orders, mi preparations, and vouchers, and the tax on matches, perfumery, medicinal prepara- •*<>·» S¤h¢d¤]° A, tions, and other articles imposed by Schedule A following section thirty- R'1§;;£r~378‘ four hundred and thirty-seven of the Revised Statutes: Provided, That ' - no drawback shall be allowed upon articles embraced in said schedule that shall exported on audatirer the iirst day of July, eightevn lmn- Pmviu. dred and eighty-three: Promdcd further, That on a-ud atter May lit? teenth eighteen hundred and eiglity-tln·ee, matches may be removed by manufacturers thereof from the place of manufacture to warehouses within the United States without attaching thereto the stamps required by law, under such regulations as may be prescribed by the Commissioner of Internal Revenue. Demon in lent Sec. 2. That on and after the first day of May, eighteen hundred and
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- éT::““°*“’*'“'°d eighty-three, dealers in leaf tobacco shall annually pay twelve dollars;
Mmuimmmn dealers in manufactured tobacco shall pay two dollars and forty cents; or hgbggqg and cg. all manufacturers of tobacco shall pay six dollars; manufacturers ol' gu-s. cigars shall pay six dollars; peeldlers of tobacco, snulf, and cigars shall penn]", pay special taxes, as follows: Peddlers of the first class as now defined by law, shall pay thirty dollars; peddlers of the second, class shall pay fifteen dollars; peddlers of the third class shall pay seven dollars and twenty cents; and peddlers of the fourth class shall pay three dollars Retail dealers in and sixty cents. Retail dealers in leaf-tobacco shall pay two hundred 1*** *“l’*°°°· and tlfty dollars, mul thirty cents for each dollar on the amount of their . monthly sales in excess of the rate of five hundred dollars per annum:
Pnmao. Provided, That farmers and producers of tobacco may sell at the place
jx: Jar? of production tobacco of their own growth and raising at retail directly
- to consumers, to an amount not cxceeding one hundred dollars annually.
