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claimant must state in the affidavit the material facts of the case on which he makes his claim. Second, the assessor and assistant assessor must certify the statements made in the affidavit are true so far as each has knowledge of the facts. Third, the collector must append his certificate that the tax has been paid to him as stated in the affidavit. (Com'r Boutw., Decis. No. 90.)

BEER, page 40. The commissioner of internal revenue has also decided that weiss bier, or white beer, is subject to the same duty as ale and lager beer, and its manufacturers are subject to all the liabilities of brewers.

Bonds (Canal and Turnpike), page 46. The 8th section of the amendment to the excise law, approved March 3d, 1863, requires the managers of all canal companies, canal navigation, or slackwater corporations, and turnpike companies, to withhold three per cent from all payments thereafter due on account of interest on bonds and other evidences of indebtedness, or coupons representing interest, or dividends in scrip or money, and to make return and payment thereof to the commissioner of internal revenue.

When bonds are issued by a State, county, city, or town, in aid of either of the above companies, whereof the interest is to be paid by the company, the Government tax of three per cent must be withheld, although neither bond nor coupon may express the liability of the company; such an arrangement being virtually an endorsement of the company's bonds by the said State, county, city, or town.

Whether the interest is paid by the State, county, city, or town, and received from the company, or paid by the company directly to the bondholders, is immaterial. In either case, the managers of the company must account to the Government for the tax,

The payment of the tax may be assumed by the company, provided the following proportion is sustained: as 97 is to 3, so is the amount paid to stock or bondbolders to the amount of tax due the Government.

Returns and payments are to be made quarterly, comuencing April 1st, 1863 ; but the first statement will only include such payments of interest, coupons, and dividends as were due in the month of March, after the 3d inst. Blanks will be furnished from this office, which must be duly filled and returned, whether any tax has accrued or not.

It is desirable that the amount of tax should be deposited with the nearest United States assistant treasurer or designated depositary, and the original certificate thereof sent with the return; but, if more convenient, payment may be made by draft or in treasury notes. (Decis. No. 84.)

CLOTH, page 63. 1. That in ascertaining the “increased value” of cloths, mentioned in this section, assessors will require returns of sales of such cloths when dyed, printed, bleached, or prepared, and, from the amount or price per yard or piece, deduct the estimated value thereof at the time of such sale; provided the same had not been so dyed, printed, bleached, manufactured or otherwise prepared, and will assess the tax upon the difference.

The evidence as to value in the preliminary stage of manufacture must be satisfactory to the assessor, and the best of which the case will admit.

2. The evidence in support of a claim for the remission or repayment of a tax must be to the same points; satisfactory to the assessor; and, as far as possible, the claim should be supported by the oath of the party, or of persons having knowledge of the facts.

3. Where the evidence in support of such claims shall have been approved by the assessor as satisfactory, it should be transmitted to the commissioner of internal revenue for final action. (Com'r Boutw., Decis. No. 85.)

LEATHER, page 111. Leather, tanned and removed from the place of manufacture prior to September 1st, is not liable to duty when curried or finished.

All leather, whether damaged or sound, finished or curried in the interest of the parties who tanned the same, is subject to a duty of one cent per pound on the curried leather; provided the specific tax had not been previously paid on the tanned leather. (Com'r Boutw., Decis. No. 81.)

MANUFACTURES IN GENERAL, page 131. Whenever a manufacturer shall use, or shall remove for consumption or use, any articles, goods, wares, or merchandise which, if removed for sale, would be liable to taxation as manufactures, he shall be assessed on the salable value of the articles, goods, wares, or merchandise so used, or so removed for consumption or use. It is not necessary, in order to render a manufacturer liable to taxation under this decision, that the articles so removed for consumption or use should be removed from the premises, or even from the building in which they were made. (Com'r Boutw., Decis. No. 79.)

MANUFACTURES IN GENERAL, page 134. Any article known to commerce as an article of traffic, which is produced by hand or machinery, must be regarded as a manufacture and subject to a tax, unless specially exempted by law.

Whenever articles are manufactured without special order and for general sale, the presumption that they are articles of trade is so strong, that no amount of proof can rebut this presumption so as to exempt the manufacturer from the payment of tax.

When articles are made upon order, then an inquiry must be instituted for the purpose of ascertaining whether such articles are known to the commerce of the country, or, if offered for sale, whether purchasers could be found. If either of these conditions should be established, the manufacture would be liable to tax. If, however, it should appear that the articles produced are not known to trade, and could not be sold if offered to the public, they would then be exempt from taxation as not being manufactures within the meaning of the law. (Com'r Boutw., Decis. No. 71.)

PEDDLERS, page 152. Itinerant vendors of maps in any form, or of books or pamphlets, other than those exempted by the words of the excise law, must take out licenses as peddlers of the first, second, third, or fourth class, as the case may be. The practice of obtaining subscriptions to such books, pamphlets or maps, and of delivering them, and receiving money therefor at the time of the subscription or afterwards, is held to be peddling under the excise law. Peddlers must obtain licenses of the collectors of the districts in which said peddlers respectively reside, and, under such license, they can pursue their occupation in any part of the United States not prohibited to them by local law. (Decis. No. 78.)

SHIPS, VESSELS, AND STEAMERS, page 164. All ships, barks and other vessels, no matter when finished, are exempt from the duty if their keels were laid before March 3, 1863. (Com'r Boutw., N. Y. Trib., March 25, '63.)

SLAUGUTERED CATTLE, Hogs, &c., page 167. Every person or firm having a place where the business of slaughtering animals for sale is carried on, must be held responsible for the returns required by sections 78 and 79 of the excise law.

If, at such place, parties are permitted to slaughter animals named in said sections, by such permission they become the agents or employees of the owner for that particular purpose, but the principal alone is responsible for the duties levied upon animals so slaughtered.

The assessor or assistant assessor will, however, receive the re. quired lists from such agents, or employees, whenever the requisite facts are within their knowledge; provided, always, that animals slaughtered by any person, for his owu consumption, need not be included in the returns, as such are exempt from duty. (Com'r Boutw., Decis. No. 74.)

STEAMBOATS, page 170. Any person or persons, firms, companies, or corporations owning or possessing, or having the care or management, of any steam vessel for transportation of passengers, must include, in the returns of the gross receipts, all sums received for lodging, including receipts for the use of berths and state-rooms. (Com'r Boutw., Decis. No. 73.)

TAILORS, page 173. This provision, exempting custom work, &c., is considered to apply to such clothing as articles of dress, for men's, women's, or children's wear, as are made upon personal order at the shop or place of business of the manufacturer by the person or persons for whom such articles are made or manufactured; and all clothing or articles of dress sold in quantities exceeding the ordinary personal wants of individuals, or in such quantity as to indicate that the purchaser intends to offer them for sale, will be subject to a duty of three per cent, ad valorem, on the full amount of sales. (Decis, No. 83.)

Under section 73 of the act of July 1st, 1862, any person who makes goods, wares, or merchandise, or articles known as manufac

tures, either for his own use or for sale, of the amount of $600 per annum, is regarded as a manufacturer; and whenever the total amount of manufactures of any such person exceeds the sum of $600 per annum, he is liable to taxation on the whole sum, unless exempted

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In the first section of the act of March 3d, 1863, it is provided that “tailors, boot and shoe makers, milliners and dress-makers, making clothing or articles of dress, for men's, women's, or children's wear, to order, as custom work, and not for sale generally, shall, to the amount of one thousand dollars, be exempt from duty, and for any excess beyond the amount of one thousand dollars shall pay a duty of one per centum, ad valorem.” Whenever any such person shall make and sell such goods to the amount of $600, he must be regarded as a manufacturer.

If, therefore, a tailor should manufacture and sell $600 worth of clothing, made to order, as custom work, in any one year, and should make an equal amount for sale generally, he would be liable to assessment on the last-named amount, at the rate of three per centum, ad valorem.

Where one party furnishes the materials, or any part thereof, and another party is employed to manufacture, make, or finish the goods, wares, merchandise, or articles, the value of the materials will be included as a part of the thousand dollars aforesaid exempt from taxation. (Decis. No. 87.)

THE INCOME Tax, page 180. Guardians and trustees, whether such trustees are so by virtue of their office, as executors, administrators, or other fiduciary capacity, are required to make return of the income belonging to minors or other persons, which may be held in trust as aforesaid, and the income tax will be assessed upon the amount returned, after deducting such sums as are exempted from the income tax, under section 91 of the excise law of July 1st, 1862, as amended by the 1st section of the act of March 3d, 1863; provided that the exemption of $600, under section 90 of the excise law, shall not be allowed on account of any minor or other beneficiary of a trust, except upon the statement of the guardian or trustee, made under oath, that the minor or beneficiary has no other income from which the said amount of $600 may be exempted and deducted. (Decis. No. 88.)

SUPPLY OF Stamps, page 188. By regulation of the bureau, no revenue stamps will now be received in exchange for revenue stamps of other kinds or denominations excepting at a discount of one per cent on the amount exchanged.

COIN CONTRACTS, page 199. Acting Commissioner Estee answers as follows to a question on the construction of this provision :

First–Does the law, as passed, interfere with the legality of contracts made for the delivery of coin for more than three days' time at a premium in currency?

PEDDLERS, page 152. Itinerant vendors of maps in any form, or of books or pamphlets, other than those exempted by the words of the excise law, must take out licenses as peddlers of the first, second, third, or fourth class, as the case may be. The practice of obtaining subscriptions to such books, pamphlets or maps, and of delivering them, and receiving money therefor at the time of the subscription or afterwards, is held to be peddling under the excise law. Peddlers must obtain licenses of the collectors of the districts in which said pedalers respectively reside, and, under such license, they can pursue their occupation in any part of the United States not prohibited to them by local law. (Decis. No. 78.)

Ships, VESSELS, AND STEAMERS, page 164. All ships, barks and other vessels, no matter when finished, are exempt from the duty if their keels were laid before March 3, 1863. (Com'r Boutw., N. Y. Trib., March 25, '63.)

SLAUGHTERED CATILE, Hogs, &c., page 167. Every person or firm having a place where the business of slaughtering animals for sale is carried on, must be held responsible for the returns required by sections 78 and 79 of the excise law.

If, at such place, parties are permitted to slaughter animals named in said sections, by such permission they become the agents or employees of the owner for that particular purpose, but the principal alone is responsible for the duties levied upon animals so slaughtered.

The assessor or assistant assessor will, however, receive the required lists from such agents, or employees, whenever the requisite facts are within their knowledge; provided, always, that animals slaughtered by any person, for his own consumption, need not be included in the returns, as such are exempt from duty. (Com'r Boutw., Decis. No. 74.)

STEAMBOATS, page 170. Any person or persons, firms, companies, or corporations owning or possessing, or having the care or management, of any steam vessel for transportation of passengers, must include, in the returns of the gross receipts, all sums received for lodging, including receipts for the use of berths and state-rooms. (Com'r Boutw., Decis. No. 73.)

TAILORS, page 173. This provision, exempting custom work, &c., is considered to apply to such clothing as articles of dress, for men's, women's, or children's wear, as are made upon personal order at the shop or place of business of the manufacturer by the person or persons for whom such articles are made or manufactured; and all clothing or articles of dress sold in quantities exceeding the ordinary personal wants of individuals, or in such quantity as to indicate that the purchaser intends to offer them for sale, will be subject to a duty of three per cent, ad valorem, on the full amount of sales. (Decis. No. 83.)

Under section 73 of the act of July 1st, 1862, any person who makes goods, wares, or merchandise, or articles known as manufac

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