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The proceedings will, in all cases, be commenced in the name of the United States, and in the district or circuit court of the United States, and the management of every cause so commenced will be entrusted to the district attorney for the district. (Com'r Lewis, Reg. No. 99.)
CONCERNING THE MANUFACTURE OF MEDICINES, &c., in Bonded WARE
HOUSES FOR EXPORTATION. Agreeably to the 28th section of an act to amend the excise law of July 1, 1862, passed March 3, 1863, the following regulations are prescribed :
18t. Any manufacturer of medicines, preparations, compositions, perfumery, or cosmetics, having a bonded warehouse, known and designated in the treasury regulations as a bonded warehouse, class two, who shall have first given satisfactory bonds to the collector of internal revenue of the district for the faithful observance of the rules and regulations duly prescribed by or under the law, in such sum as is by law required, may, under such rules and regulations as may be prescribed by the secretary of the treasury, convey into such warehouse any materials used in the manufactures aforesaid, which, by the provisions of the act of July 1, 1862, entitled “An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes," may be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of said manufactured articles; and such articles and materials may be transferred from any bonded warehouse, class one, upon the written permit of the collector or other person having charge of such last-named warehouse, and upon the written request of any deputy collector of internal revenue having charge of any bonded warehouse, class two, but not otherwise.
2d. The collector, or other person having charge of any bonded warehouse, class one, shall keep a book, in which shall be duly entered all articles removed as aforesaid, the person to whom delivered, and the time of delivery.
3d. Every deputy collector having charge of any bonded warehouse, class two, shall keep a book, in which a transcript of every order given as aforesaid, or for the delivery of packages from on shipboard, shall be duly entered and recorded.
4th. It shall be the duty of the collector of customs, whenever any goods are removed from on shipboard, as is provided in said section, to cause a record to be made of all articles so removed, the time when removed, and the person to whom delivered
5th. Medicines, preparations, compositions, perfumery, or cosmetics, manufactured as aforesaid, shall not be removed from the place of manufacture, except upon the written permit of the deputy collector of internal revenue having the custody of the warehouse where the same was manufactured, and under the personal supervision of an officer of the customs having charge of the exportation thereof.
6th. The manufacturer shall give bond in an amount required by section 28 of the act of March 3, 1863.
7th. At the end of each month, or on or before the 5th day of the following month, every such manufacturer will make a return, under oath, of the articles so exported; and he will also declare that he has not removed, or caused to be removed, from the place of manufacture, any materials or articles manufactured, except as by law authorized and agreeably to the return made. (Com'r Lewis, Reg. 101.)
CONCERNING Sails, TENTS, SHADES, AWNINGS, AND BAGS. Sails, tents, shades, awnings, and bags, when manufactured by persons who own the material, are subject to a duty of three per cent, ad valorem.
Whenever the cloth or material used in the manufacture of the above enumerated articles shall have been imported, or shall have been subject to and have paid a duty under the excise law, and the party manufacturing such articles is not the owner of the materials, the articles so manufactured are exempt from duty. (Com'r Lewis, Decis. No. 102.)
CONCERNING THE TRANSFER OF LICENSES. When a person holding a license desires to change his place of business, he must apply to the assessor of the district in which his license was granted for permission to remove the business to anoth-r part of the district, or to another district; in either case stating specifically the place and premises to which he intends to remove. If satisfied of the applicant's bona fide intention to remove, the assessor will certify the facts to the collector who granted the license, and will at the same time make an entry of the facts against the name of the person in his license record.
The collector, upon receiving this certificate, will indorse on the license permission to remove, as follows: "Permission is hereby given to the within named A- B- to remove from the premises within described to -4, and to carry on the trade (or profession or business] specified in the within license, at said described place or premises, during the residue of the term for which the within license was originally granted;" and the collector will make an entry of the indorsement, in brief, in his license record.
If the holder of the license removes to another district, he must present his license, properly indorsed, to the assessor of that district, who will make an entry of the same in his license record.
Assessors and collectors must use due precautions to prevent persons from carrying on the same business in different places under one license. (Com'r Lewis, Decis. No. 103.)
CONCERNING LICENSE OF HOTEL KEEPERS AND LIQUOR DEALERS,
The act of Congress of the first day of July, 1862, called the excise law, directs that “every place where food and lodging are provided for, and furnished to travelers and sojourners in view of payment, shall be regarded as a hotel, inn, or tavern, under the act.” In order, therefore, to be entitled to carry on that branch of business which consists in accommodating travelers and sojourners with food and lodging for pay, the keeper must have a license; and the class to which his hotels belongs, reckoned according to its rental value, determines the sum of money which the license will cost him. If that value is $10,000, he must pay $200; if it is but $100, he must pay $5. The license fee is graded according to the rent or rental value, and there are three different classes to which the fee assigned is less than twenty ($20) dollars.
If to the business of providing for travelers and sojourners, the hotel keeper adds the retailing of spirituous liquors, he is required to pay an additional sum of twenty ($20) dollars for license; and this he must pay, whether his hotel belongs to the first, last, or any intermediate class.
The 4th paragraph of the 64th section of the act is imperative. It says retail dealers in liquors, including distilled spirits, fermented liquors, and wines of every description, shall pay twenty dollars for each license. This has obviously no relation to the provision for sale of food or lodging. A man may keep a hotel and not retail spirituous liquors, or he may retail spirituous liquors and not keep a hotel. Although it is usual in some States to unite the two kinds of business, the law preserves the distinction between them, and subjects each to a lax in the shape of a license fee, and this at a rate and upon a principle altogether different. The value of the property is the basis of the tax in the one case; the nature of the business the basis in the other.
By the 43d section of the supplement, approved March 3d, 1863, no alteration is made in the act of July 1, 1862, except that the latter act prohibits the person licensed to keep a hotel from selling liquors to be taken off the premises. This is intended to prevent a hotel keeper licensed to sell liquors, as well as food and lodging, from pursuing, under cover of his license, a distinct branch of business, and entering into competition with apothecaries, merchants, or others, who may be allowed by the local law to sell, by retail, liquors to be carried off the premises, and who, like the hotel keeper, must, in such case, pay for bis privilege a license fee of $20.
The provision in both acts, that nothing contained therein “shall authorize the sale of any liquors, &c., to be drank on the premises,” is no more than a legislative declaration that it is not the intention of Congress to authorize the retail of liquors. That body leaves the right to traffic in the article to be regulated by the law of the proper State. A State may prohibit the sale of spirituous liquors altogether. If, however, such sale is allowed, a tax is imposed for the support of the government in the shape of a license fee; and a retailer, whatever other business he may choose, or be permitted to pursue, in connection with his sale of spirits, must pay the twenty dollars required by the law. (Com'r Lewis, Decis. No. 104.)
CONCERNING STAMPS ON ADMINISTRATOR'S AND EXECUTOR’s Bonds.
A bond of an executor or administrator, taken by a judge of probate, register, or other officer taking probates of wills, or granting letters of administration, requires a fifty cent stamp.
Whether such a bond is conditioned for the faithful performance of the general duties of the office of executor or administrator, or for the payment of collateral inheritance tax, or for the performance of any special duty required of such executor or administrator by a law of the State, makes no difference as to the necessity of a stamp. It is the duty of collectors to inquire of, and report to this office, cases in which there shall have been any neglect or omission, by executors or administrators, to place the proper stamps on their bonds; and it is made, by law, obligatory on judges of probate, and registers of wills, to exbibit to the collector, assistant collector, or other law officer of the United States, all such papers, belonging to their offices, as he may need to examine, concerning personal property or estate of which decedent may die possessed, and to which legatees, or distri. butees, may be entitled. The facilities, therefore, for obtaining information as to the proper use of stamps by executors or administrators are ample, and neglect of duty in this particular on the part of collectors is not excusable on the ground of the want of means for obtaining information. (Com'r Lewis, Decis No. 105.)
, being sworn (or affirmed) according to law, says that he (or she) (as guardian or trustee of
) was not possessed of, or entitled in any way to, an income to the amount of six hundred dollars in value, from any or all sources whatever, during the year 1862, liable to be assessed according to the provisions of the laws of the United States, as he (or she) solemnly and verily believes. Sworn (or affirmed) and subscribed this
day of A. D. 1863, before me, the subscriber, assistant assessor for division of said county.
, being sworn or affirmed according to law, says that he (or she) has been assessed for the year A. D. 1862, for an income duty in the
county (or city, or town, as the case may be) of
, in the State of
, and for the full amount of bis (or her) income under authority of the United States, and by reason there. of is entitled to be exempt trom any further income duty for said year, as he (or she) verily believes.
Sworn (or affirmed) and subscribed this day of A. D. 1863, before me, the subscriber, assistant assessor for division of said county.
, being sworn (or affirmed) according to law, says that the annexed statement contains a full and correct account of his (or her) annual income for the year A. D. 1862, which he or she) has received, or to which he (or she) is in any manner entitled (as trustee or guardian, as the case may be, of
), and that he (or she) (as trustee or guardian as aforesaid) has not received and is not entitled to receive, from any or all sources of income together, any other for the said year besides what is set forth in said statement. Sworn (or affirmed) and subscribed this
day of A. D. 1863, before the assistant assessor of division of said county.
The manure purchased by farmers to maintain their lands in present productive condition will be allowed as repairs, in estimating the income of farmers.
Dividends payable or paid in 1862 must be considered as part of the ineome for that year. Dividends declared prior to January 1, 1863, but not payable till on or after that date, must be returned as income for 1863.
The commissioner also decides that, if a husband and wife live together, and their aggregate income is in excess of $600 per annum, they will be entitled to but one deduction of $600. If a man and wife do not live together, but maintain separate establishments, they must be taxed separately, and will be each entitled to the $600 deduction.
Coin CONTRACTS. The following question was recently submitted to the internal revenue office from bankers in New York:
“Where gold coin or gold dust is consigned to us for sale, and drawn against by reason of payment of said drafts, the owner becomes in our debt to an amount not over the par value, and some remains unpaid for ten, twenty or thirty days, by delay of conversion, or of sales of the gold dust or coin, what is the stamp?”
This is the commissioner's reply:
“The act of March 3, 1863, defines how transactions in gold and silver coin and bullion may be carried on, declares all contracts, loans or sales not made in accordance therewith to be void, and affixes certain penalties to violations of its provisions. A fundamental requirement is that they shall be settled in three days. In the cases put by you, settlement is postponed for ten, twenty or thirty days. In so far as the first case is understood, it appears to me that the drawing against the gold alleged to be consigned for sale,' taken in connection with the assumed delay of conversion or of sale,' for ten, twenty or thirty days, changes the transaction from a simple sale, as at first assumed, into practically a loan, secured by 'pledge, deposit