페이지 이미지
PDF
ePub

III. Railroad car wheels are taxable in all cases $1 50 per ton. All other castings of iron exceeding ten pounds in weight, not otherwise provided for, are taxable $1 50 per ton by the act of March 3, 1863.

IV. Castings of all descriptions made exclusively for instruments or machinery upon which duties are assessed and paid, are exempt from duty. (Act March 3, 1863, sec. 2.)

V. Castings not exceeding ten pounds weight, and which are so well known and so generally used as to have a commercial value in themselves, are taxable 3 per centum, ad valorem, when not otherwise provided for.

VI. Castings used for bridges, buildings, or other permanent structures, are taxable $1 per ton. Permanent structures are interpreted to mean bridges, buildings, monuments and edifices of all descriptions. Lamp-posts, water and gas pipes are not held to be permanent structures; but all such castings are taxed at the rate of $1 50 per ton,

VII. Stoves and hollow ware are taxable at the rate of $1 50 per ton of 2,000 lbs.

VIII. Casual and ordinary repairs are not taxable. But in the renewal of any part of an engine, as, for instance, a boiler, cylinder, piston-rod, valve-motion, governor, such parts being considered manufactures in themselves, are taxable, when made to replace a corresponding part of an engine broken or worn out and thrown aside. The same is true of cars and all machinery when new parts are supplied.

IN REGARD TO THE REMOVAL OF TOBACCO UNDER BOND FOR EXPORTATION, UNDER SECTION 34 OF THE AMENDMENTS OF MARCH 3, 1863.

Tobacco may be removed from the place of manufacture for the purpose of being exported without payment of the internal revenue duties thereon previous to such removal: Provided, the quality and weight thereof shall have been ascertained by the inspection of the officer of the United States appointed for that purpose, and the said quality and weight, together with the date of inspection and the name of inspector marked thereon; and provided, that the owners thereof shall first execute bonds to the United States, with sufficient sureties, in at least double the amount of said duties, conditioned that the same shall be exported, or the duties thereon, with interest, paid within a period not exceeding ninety days from the date thereof.

No tobacco shall be exported under bond where the duties shall not amount to at least $300.

When a bond for export has been given, the same may be canceled by the collector, upon the parties paying to him the duties on said tobacco, together with interest thereon, at the rate of six per cent, to the date of such payment, or upon evidence being furnished him that the said tobacco has actually been exported. Which evidence of exportation shall be as follows, viz. :

First. The certificate of the collector or other competent officer of the customs, verified by the official seal, to the effect that said tobaoco has been exported, which certificate shall set forth the description of the same, the quantity, quality, weight, date of inspection, name

of inspector, date of shipment, name of vessel, port to which exported, and name of exporters.

Second. The affidavits of the owners and exporters of said tobacco, setting forth that the tobacco exported is the identical tobacco to export which said bond was given; that the same was exported at the date and in the manner certified by the custom-house officer; that all the conditions of said bond have been faithfully complied with, and that the parties thereto are justly entitled to have the same canceled and declared null and void.

This affidavit must be taken before a notary public, or other magistrate. If taken before a justice of the peace, there must be a certificate from a proper officer that such person is duly althorized to administer oaths.

When the foregoing evidence is submitted to the collector to whom said bond has been given, he may, if he be satisfied therewith, cancel the bond and forward the same, together with the evidence, to this office, that his action in the premises may be approved. (Com'r Lewis, Regulation No. 95.)

BANKS. - Page 39. CONCERNING Tax on Bank CIRCULATION AND DEPOSITS. By the seventh section of an act entitled “An act to provide ways and means for the support of the government,” all banks, associations, corporations, and individuals, issuing notes or bills for circulation as currency, are required to make a return on the first day of October, 1863, and each six months thereafter, to the commissioner of internal revenue, in the manner by him prescribed, of the average amount of such circulation during the half year then preceding, with pay. ment of tax, as follows:

Banks, associations, corporations, and individuals, having a capital not exceeding $100,000, one per cent on the excess of the average circulation over ninety per cent of the capital ; one half per cent on the average circulation not exceeding ninety per cent of the capital.

Upon banks having a capital exceeding $100,000, and not exceeding $200,000, one per cent on the excess of the average circulation over eighty per cent of the capital ; one half per cent on the average circulation not exceeding eighty per cent of the capital

Upon banks having a capital exceeding $200,000, and not exceeding $300,000, one per cent on the excess of the average circulation over seventy per cent of the capital; one half per cent on the average circulation not exceeding seventy per cent of the capital.

Upon banks having a capital exceeding $300,000, and not exceeding $500,000, one per cent on the excess of the average circulation over sixty per cent of the capital; one half per cent on the average circulation not exceeding sixty per cent of the capital.

Upon banks having a capital exceeding $500,000, and not exceeding $1,000,000, one per cent on the excess of the average circulation over fifty per cent of the capital; one half per cent on the average circulation not exceeding fifty per cent of the capital.

Upon banks having a capital of over $1,000,000, and not exceeding $1,500,000, one per cent on the excess of the average circulation

over forty per cent of the capital; one half per cent on average circulation not exceeding forty per cent of the capital.

Upon banks having a capital of over $1,500,000, and not exceeding $2,000,000, one per cent on the excess of the average circulation over thirty per cent of the capital; one half per cent on the average circulation not exceeding thirty per cent of the capital.

Upon banks having a capital of over $2,000,000, one per cent on the excess of the average circulation over twenty-five per cent of the capital; one half per cent on the average circulation not exceeding twenty-five per cent of the capital.

Fractional notes, or bills issued or reissued subsequent to April 1st, 1863, are subject to a duty of five per centum upon the amount of such fractional notes or bills, payable semi-annually.

In the case of banks with branches, the duty is imposed upon such branches severally, and the amount of capital of each branch shall be considered to be the amount used by such branch. Each branch will account for the amount of circulation actually employed, whether furnished by the branch or by the parent bank.

All banks, associations, corporations, and individuals receiving deposits of moneys subject to payment on check or draft (excepting savings institutions) must pay a duty of one eighth per centum each half year, from and after April 1st, 1863, upon the average amount of such deposits beyond the average amount of circulating notes or bills lawfully issued and outstanding as currency. When deposits are received and no notes are issued as currency, the tax must be paid upon the average amount of the deposits. Taxes will be estimated upon the average of the daily or weekly statement of circulation and deposits.

A return and the payment of the tax is required within thirty days succeeding April 1st and October 1st in each year, under a penalty of five hundred dollars for default. The first return under the law is required in October, 1863, for the six months then preceding.

Blanks will be furnished from this office. 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 in United States notes. (Com'r Lewis, Regulation No. 93.)

REGULATIONS CONCERNING LICENSES. All licenses granted on applications made prior to March 3d, 1863, will be issued in accordance with the provisions of the Act of July let, 1862.

All licenses granted on applications made subsequent to March 3d, 1863, will be dated on the first day of the month in which they are issued, and will expire on the first day of May next succeeding. If, however, the applicant was liable to assessment at a time prior to the date of his application, and subsequent to March 3d, 1863, the license will be issued to cover the period of such liability, and the assessment made will be of a ratable proportion of the annual amount of duty imposed on such license.

On the first Monday in May, 1863, all unexpired licenses will be assessed in a ratable proportion from the time when they expire to the first day of May, 1864, and the new license will state that the licensee is authorized to transact the business named therein from the date of the expiration of the existing license to the said first day of May, 1864.

If any person having an unexpired license on the 1st day of May next shall be assessed therefor until the 1st day of May following, and such person shall cease to transact the business contemplated by such license at or before the time of the expiration of the first named license, the amount assessed for the continuance of such license may be remitted or refunded, agreeably to the provisions of Decision 90. (Com'r Lewis, Reg. No. 94.)

CONCERNING UNStampeD PROPRIETARY ARTICLES. There is reason to believe that many manufacturers of proprietary articles, such as patent medicines, perfumery, cosmetics, playing cards, and all other articles mentioned in schedule C of the excise law, who issued such articles after September 1st, 1862, without placing stamps upon them, in accordance with the 107th section of the excise law, have failed to make returns of such issues, and to make payment to this office of amounts equal to those they would have paid for stamps, had stamps been obtainable when said articles were issued; or, if they have issued no unstamped proprietary articles, that they have failed to subscribe and file with you the oath (Form No. 34), as required by section 110 of the excise law.

With a view, therefore, to correct this state of things, I have to request that you will, as soon as possible, make two lists of the names and residences of all manufacturers of proprietary articles doing business in your district, and that you will annex to their names the names of the various proprietary articles they manufacture, and that you will retain one list for your own use, and forward the other to this office. Your own list should be inscribed in a book kept for the purpose, and the list to be forwarded to this office should be upon foolscap paper.

You will then notify each such manufacturer that he is required to make sworn returns, through you, to this office, of all unstamped articles he has issued since the first of September, 1862, together with the retail price of each such article, the value of the stamp required to be placed thereon, and the sum total of their united value, specifying the amount of such issue since September 1st, 1862, up to the date on which he discontinued the issue of unstamped proprietary articles, after the manner of the enclosed form.

When any such manufacturer claims to have made his return to this office, under previous instructions, and to have paid the stamp tax thereon, you will require that he exhibit to you, or to one of your assistants, the receipt of this office for the amount; and you will note the amount of such receipt opposite the name of the holder upon your list of manufacturers of proprietary articles, and make return of the fact to this office.

When you have received the returns, you will immediately satisfy

yourself, as far as possible, of their correctness, not only as to fact, but as to form, and then transmit them to this office; and you will note upon your list of manufacturers of proprietary articles, opposite to each manufacturer's name, the fact that you have received and sent forward his return. You will also notify manufacturers of proprietary articles in your district who claim to have stamped all proprietary articles they have issued, that they must subscribe and file in your office an oath (Form No. 34) that they have not issued any unstamped articles since September 1st, 1862, or since the date of their last return of unstamped articles, up to April 1st, 1863; and after noting the reception of such oath opposite the name of its subscriber upon your list of manufacturers of proprietary articles, you will transmit the oath itself to this office.

And you will further require of said manufacturers that they subscribe and file in your office, on the first day of each month after April 1st, 1863, an oath in conformity to form No. 34, covering the issues of the preceding month, until October 1st, 1863; and you will, after noting its receipt opposite the name of its subscriber, forward such oath at once to this office.

You will, from time to time, review this list, and make note of such manufacturers of proprietary articles as have failed to make returns or file oaths as above, and you will give them notice at once of their duty in the premises; and if they shall, for five days after such notice, neglect to make returns or file oaths, you will report their names, with the facts, to this office. (Com'r Lewis, Reg. No. 91.)

CONCERNING MINING AND OTHER COMPANIES OWNING OR POSSESSING ANY

RAILROAD OR CANAL, Companies authorized by charter to build railroads or canals upon which passengers and freight other than that of the company are to be transported, being indebted for any sum or sums of money for which bonds or other evidences of indebtedness have been or shall be issued, payable in one or more years after date, are required to withhold three per cent from all payments on account of coupons or interest upon such indebtedness as was incurred on account of such railroad or canal, and to make quarterly return and payment thereof to the commissioner of internal revenue. (Com'r Lewis, Decis. No. 98.)

CONCERNING PROCEEDINGS AGAINST DELINQUENTS AND VIOLATORS OF THE

· EXCISE LAWS. Whenever a collector has occasion to commence proceedings for the recovery of sums due on assessments or on penalties, he will report the same to the United States district attorney for the district, whenever the office of such attorney is not too remote to permit the reference of the case to him.

When a consultation cannot be had with the district attorney without great inconvenience, the collector is authorized to employ counsel to initiate such proceedings as may be necessary, who will report to the district attorney.

« 이전계속 »