(Copied from Bill as printed, April 1898.)
Soc. 27.—That from and after the passage of this Act, there shall be levied, collected and paid upon Tea and Coffee, when imported from foreign countries, the rate of duty which is sct down against each of said articles, respectively Coffee, green, three cents per pound.
Coffee, roasted, ground of otherwise prepared, four cents per pound.
Tea, ton cents per pound.
Sec. 28.—That on the day succeeding the passage of this Act there shall be levied, collected, and paid an internal rovenvo tax of three cents per pound upon all coffee, and all imitations, mixtures, and blends Inbelled or otherwise described as coffee, intended for sale, and of ten cents per Ib. on all tens, including all imitations, mixtures and blends described as tea, intended forsake, whether such tea or coffee is in the hands of importers, jobbers, commission merchants, wholesale dealers, and manufacturers, and wherever situated in the United States, whether in Customs warehouses, free warehouses, stores, shops, factories or elsewhere.
Every person, either as owner or as broker, commission merchant," or other agent for the owner, having any of the above described articles in stock on the day succeeding the passage of this act whether in bond or otherwise, intended for sale in its original condition or otherwise, shall make a full and true return of the quantity, in pounds, so held under oath, and in such form' and. under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Such return shall be delivered to any collector or deputy collector of internal revenue upon demand, or if not previously rendered to the collector of the district on or before the tenth day of the month succeeding thnt in which this Act is passed; at which date such tax shall be paid. The taxes imposed by this section shall be assessed and so much of chapter two, title thirty-five, of the Revised Statutes of the United States as is not inconsistent with this section, shall apply to these taxes.
Every person wilfully failing or refusing to make the required return' at the time and in, the manner provided by law or regulation shall forfeit and pay double the amount of tax levied by this Act, anda penalty of not less than fifty nor more than five hundred dollars, and for making a false and fraudulent retarn shall incur a penalty of not less than five hundred dollars nor more than five thousand dollars, or imprisonment for not more than two years, or both, at the discretion of the Court.
Text read from the printed page and cleaned; old type leaves the occasional error.