and chargeable on the interest, during the time such duties have accrued, or should accrue, remaining unaccounted for (881). The first return will only include such payments of interest, coupons, &c., as were due in the month of September. Returns must be made, whether any tax has accrued or not. (Com'r Boutw., Decis. No. 65.) To the return must be annexed an affidavit, by the president, treasurer, or other proper officer, that the same contains a true and faithful account of the duties withheld by the company on their payments to bondholders, &c., and received, or not accounted for, during the time they have or should accrue. (§ 81.) The amount of tax should be deposited with the nearest assistant treasurer of the United States, or designated depositary, and the original certificate therefor sent with the return; but, if more convenient, payment may be made by draft, or in treasury notes. (Com'r Boutw., Decis. No. 66.) Penalties. And for default in rendering such verified return, the company is liable to a penalty of $500, besides fifty per cent additional on the amount of the duties. (§§ 81, 11.) The penalty for neglect to pay the duties at the proper time is $500. (§ 83.) For duties on dividends of railroad stock, see DIVIDENDS, infra. BONE. [Duty, three per cent, ad valorem.] Manufacturers, in whole or in part, of bone, not otherwise provided for, are subject to a duty of three per cent, ad valorem. (8 75.) See MANUFACTURES, infra. BOARDS. See DEALER; LUMBER, infra. BOOKS. Books, magazines, pamphlets, newspapers, and other similar printed publications, are not regarded as manufactures upon which any duty is leviable. (8 75, last clause.) Publishers of books are to be deemed dealers, and require a dealer's license. See PUBLISHERS, infra. BLANK Вooks, supra. BOOT AND SHOE MAKERS. Boot and shoe makers, among others, are exempt from duty, on their manufactures, to the amount of $1,000; and, for any excess beyond that amount, pay a duty of one per cent, ad valorem, instead of three per cent. (Act of March 3, '63, § 1, p. 262.) See DECISION No. 83, post, p. 308 BOWLING ALLEYS. [License, $5 for each alley.] The license fee is $5 for one alley; for more than one, $5 for each additional alley. Every place or building where bowls are thrown, and open to the public, with or without price, is regarded a bowling alley under the act. (§ 64, subd. 20.) use. No duty is imposed upon bowling alleys kept for private It may be deemed also, we think, that a bowling alley, kept in a gymnasium, as a part of the apparatus, and used as such by pupils, is not taxable. BRASS. Manufactures of brass, not otherwise provided for, are subject to a duty of three per cent, ad valorem. (§ 75.) See MANUFACTURES, infra. By the amendatory act of March 3, p. 260, infra, rolled brass is subject to a duty of one per cent, ad valorem. BREWERS. [License fee, $25 to $50.] A brewer manufacturing 500 barrels or over per year, must pay $50 for a license; less than 500 barrels, $25. Defined. By brewers is included every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part. (§ 64, subd. 10.) Cider and vinegar are not fermented liquors. (Com'r Boutw., N. Y. Trib., Jan. 27, '63.) The license authorizes the brewer to manufacture fermented. liquors, and to sell at wholesale-i. e., in quantities of more than three gallons at one time, at his brewery. Brewers and distillers are excepted from those persons requiring the license of a wholesale liquor dealer. (§ 64, subd. 3.) They are not excepted from those requiring the retail liquor-dealer's license. Brewers are not authorized, therefore, to sell in quantities of less than three gallons, at their brewery, without a retail liquor-dealer's license. A brewer who sells his beer, ale, &c., from a storehouse or vault, not connected with his brewery, must take out a license as a wholesale liquor dealer, in order to make such sales. His license as a brewer only enables him to sell at his brewery. (A. Com'r Estee, N. Y. Trans., Nov. 14, '62.) By a subsequent regulation, issued by the commissioner, this rule is somewhat altered. Under the fifty-first and sixty-fourth sections of the excise law, any manufacturer of beer, lager beer, or ale, may sell the same at the place of manufacture, in quantities of more than three gallons at one time, to the same purchaser, without being required to take a license as a wholesale dealer in liquor. Any manufacturer of beer, lager beer, or ale, who owns or hires a depot or warehouse for the storage and sale of such beer, lager beer, or ale, in a collection district other than that in which the manufactory is situated, and who shall have obtained a permit for the removal of such beer, lager beer, or ale, agreeably to the provisions of the fifty-first section of the excise law, may sell such beer, lager beer, or ale, of his own manufacture, removed as aforesaid, at such depot or warehouse, in quantities of not more than three gallons at one time, to the same purchaser, without being required to take a license as a wholesale dealer in liquor. Nothing herein contained shall be construed to authorize the sale, at such depot or warehouse, of any beer, lager beer, or ale not removed from the place of manufacture in the manner prescribed by said fifty-first section, or of any distilled spirits, wines, or fermented liquors not manufactured and removed as aforesaid. (Comr. Boutw., Decis. No. 57.) The requirements of the statute relative to brewers' licenses are much less stringent than those relating to distillers' licenses. No special form of application for a license is given, and we cannot discover that the statute requires a bond, as in the case of distillers. The commissioner has, however, intimated that brewers must give bonds same as distillers before license can be granted. (Comr. Boutw., N Y. Trans., Oct. 27, '62.) The same bond as is required of distillers, in case of the removal of spirits before payment of duties, may also, doubtless, be given by brewers in the same cases. For duty on beer, the brewer's records, &c., see BEER, supra. BRICKS AND BRICK-KILNS. Bricks are declared not to be a manufacture made liable to any tax. (§ 75, last clause.) But the owners of brick-kilns are decided by the commissioner to be dealers, requiring a license as such. (Com'r Boutw., N. Y. Trans., Oct. 30, '62.) The commissioner decides the making of fire brick is a manufacture, and that makers must pay three per cent, ad valorem, and render monthly returns. BRIDGES. See TOLL-BRIDGES, infra. BRISTLES. [Duty, three per cent, ad valorem.] Manufacturers of bristles, not otherwise provided for, are subject to a duty of three per cent, ad valorem. (§ 75.) BROKERS. Five classes of brokers are enumerated as requiring a license. These are 1. Brokers in money and securities. 2. Commercial brokers. 3. Land-warrant brokers. 5. Insurance brokers. 1. BROKERS IN MONEY AND SECURITIES. [License fee, $50.] Defined. Any person whose business is to purchase or sell stocks, coined money, bank notes or other securities for himself or others, or who deals in exchanges relating to money, is regarded a broker under the act. (§ 64, subd. 13.) Contracts for the purchase or sale of coin or bullion are subject to a stamp duty under the amendatory act of March See Book IV., STAMP DUTY, p. 198. Incorporated banks or private bankers dealing in coin, currency, and exchange, are subject to license as brokers. But an incorporated bank does not require the license merely because it sells its drafts upon funds accumulated in another bank in another place, or in the same place. (Comr. Boutw., Decis. No. 43.) So a private banker, doing a brokerage business-e. g., dealing in money, or exchange, or land warrants-must take out licenses for each of such kinds of business, as banker, broker, and land-warrant broker. (Comr. Boutw., N. Y. Her., Oct. 18, '62.) As to difference between banker and broker, see BANKERS, supra. 2. COMMERCIAL BROKERS. [License fee, $50.] Defined." Any person or firm, except one holding a license as wholesale dealer or banker, whose business it is, as the agent of others, to purchase or sell goods, or seek orders therefor in original or unbroken packages, or produce, or to manage business matters for the owners of vessels, or for the shippers or consignors of freight carried by vessels, or whose business it is to purchase, rent, or sell real estate for others," is regarded a commercial broker. (§ 64, subd. 14.) It will be seen that licensed wholesale dealers and bankers are permitted to act as commercial brokers without an additional license. The business of a commercial broker is strictly to buy and sell, or to seek orders for others. One buying produce, for instance, strictly on his own account, and sending it to another market, there to be sold on commission, is not liable to any tax in consequence of such buying. (Com'r Boutw., N. Y. Trans., Oct. 26, '62.) So, if he purchases solely for one firm, he needs no license; but if he purchases for more than one firm, he must take out the license of a commercial broker. (Com'r Boutw., N. Y. Trans., Nov. 8, '62.) |