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The cutting of soles, however, as subjecting the material to no new process affecting its quality, may be considered as part of the shoemaking, and exempt as such from taxation as a separate manufacture.
Finished or curried upper leather made from rough leather, upon which the tax has actually been paid, is not subject to any additional tax in consequence of such finishing or currying.
BE TAKEN OUT AND THE TAX PAID.
A manufacturer's license should be taken out in the District where the manufactory is situated. The taxes must also be paid to the Collector of the same District.
Goods sent by a manufacturing establishment to its Agent, are regarded as still in the factory. In such case the tax is due when the goods are sold, or removed from the Agent's hands.
IN REFERENCE TO
MANUFACTURED PREVIOUS TO SEPTEMBER 1ST.
The provision of Sec. 75, authorizes an assessment upon the increased value only when the duty or tax shall have been paid before the cloths were so prepared or printed.
Manufacturers of rubber, oil, and other cloth, using goods on which the tax has been paid, are liable to taxation only upon the increased value,
DAY OF AUGUST, AND DELIVERED UNDER CONTRACTS OF SALE, MADE
The manufacturer will pay the duty upon such goods, without regard to the fact of such contract.
The manufacturer will be authorized to collect of the purchaser the amount of the taxes so paid, whenever satisfactory proof shall be furnished to the Commissioner of Internal Revenue, that the contract was made prior to the 1st day of July last, and in good faith, between the parties, and towards the Government, and that the taxes properly assessed upon such goods or manufactures, have been actually paid by the seller.
A manufacturer of any article for the Government, must pay the tax as though he were selling to an individual,
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When persons receive from a manufacturer of clothing, whether in the same town or at a distance, garments to be made, and, when finished, to be returned to the manufacturer or owner as aforesaid, such persons may not be required to pay the tax of 3 per cent. on the value thereof: Provided, that at the request of the Assistant Assessor hey make out a list subscribed and sworn; which list shall contain the quantity of garments so made up, during each month, and as near as may be, the value thereof; together with the name and residence of the person for whom the labour has been performed. Such list shall be transmitted, by the Assessor receiving the same, to the Assessor of the District wherein the owner of the goods resides, or has his usual place of business, to the end, that the tax thereon due, under the excise laws, may be paid in the district where the actual owner's place of business is situated.
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IN REGARD TO IRON CASTINGS. 1st. All castings which are so well known, and so generally used, as to have a compiercial value, must be taxed as manufactures when sold or removed.
20. Other castings made upon special order of a machinist, but which are not known to the trade as manufactures in themselves, are exempt, not being manufactures within the contemplation of the law.
Where a person makes castings only, he must pay the tax thereon, If
, however, he manufactures castings, and uses them himself in the manufacture of other articles, the tax can be assessed only on the last. The right to levy the tax depends upon the fact of sale, or removal for sale or consumption.
IN RELATION TO PARTNERSHIPS. Section 6 provides that any number of persons carrying on business in co-partnership may be licensed to transact such business at the place and in the manner specified in the license. In order that one license will avail for several persons or members of a firm, the Assessor must be satisfied:
1st. That a legal and bona fide partnership exists, and not merely an arrangement or understanding by which to evade the full effect of the license law.
2D. That all the parties have a place of business, and only one place, which is common to all.
30. That the alleged members are mutually responsible for the acts of each other, and that they jointly share the benefits and suffer the losses of a common business.
4th. That the parties, on no occasion, transact business on private account in the branch for which the firm purports to have been organized.
IN REFERENCE TO LAWYERS, &c. A lawyer having taken out a license to practice law in a certain State, for one year, will not be permitted to remove (with the design of permanently locating) to another State, and practice his profession there, without having first taken out a new license in the State to which he may have removed. If, however, the office from which the lawyer removes, be taken by another lawyer, his license might be made available to the new comer, under Sec. 63.
A lawyer licensed to practice law in a certain State, may, however, go into another State, or into another county of the same State, on a temporary employment to argue a cause, or to give advice to clients, without being required to take out a license in such State or county.
A lawyer who displays a sign at his residence and transacts business there, as well as at his office, must take out two licenses.
If a person holds out to the public by words, deeds, or writing, that he is engaged in any kind of business requiring license, he must take license therefor, although the business in question may not be his chief or exclusive occupation.
Two or more lawyers being individually licensed to practice law, may conduct business in partnership without taking out a firm license. (see Amendment to Sec. 64, New Law.)
No. 11. IX REFERENCE TO MARKET MEN AND OTHER DEALERS. Generally the business of one who keeps a stall in the market, is that of a retail dealer. There are exceptions, however. The Assistant Assessor and Assessor must judge in each case. If the dealer sells chiefly or entirely to consumers, though he may often sell in the original packages, he should be classed as a retail dealer. If, on the other hand, his sales are generally in the original packages, or if it is his occupation to sell to those who buy to sell again, or if this part of his business is considerable, so mạch that he depends upon and procures stock with reference to it, he should be classed as a wholesale dealer, even though he sells at retail. The law contemplates sales at retail by wholesale dealers.
A dealer who sells soap, candles, starch, tea, or other articles, by the original package, or salt by the wagon load, &c., &c., to consumers, is not a wholesale dealer under the law, but if be sells to those who sell gain, he will be required to have a wholesale dealer's license. A furniture dealer who sells a bureau, sofa, or table, to customers for their own use, whether in the package in which he received it or not, is not a wholesale dealer,
A person engaged in settling an estate, who collects rents, merely as an incident thereto, aud not as an occupation, is not liable to a
license as a Commercial Broker. If, however, he in any way indicates his readiness to engage in such business, and accepts it whenever offered, then he liable to a license tax, under Sec. 64, item 14. The amount of business actually done, is not conclusive evidence upon the point. The main inquiry is, is it the person's occupation to purchase, rent, or sell real estate for others ?" Nor is it necessary that he should be engaged exclusively in this employment.
It is impossible to lay down an arbitrary rule by which to test a man's business, and decide whether he is a broker or a banker. The law is explicit. Assistant Assessors must exercise their best judgment, with the facts of each case in view. Parties who feel aggrieved can appeal to Assessors. If an attempt were made to decide in advance, such a decision would confuse the judgment of the local officers, rather than aid it.
No. 14. CONCERNING BANKS, TRUST. COMPANIES, AND SAVINGS INSTITUTIONS.
The 82d section of the Excise Law requires the managers of all banks, trust companies, and savings institutions, under whatever style or name known or called, to withhold three per centum from all payments on account of any dividends, in scrip or money, declared due or payable after September 1, 1862, to stockholders or depositors, and make return and payment thereof, with three per cent. of all sums added to surplus or contingent fund, to the Commissioner of Internal Revenue.
It is desirable that returns shall be made as often as once in three months; but where dividends are only declared at regular periods of the year, and a statement rendered to that effect, no return will be required at any other time. When making return, the dates of the previous and present dividend must be inserted, that the whole year may be accounted for.
The tax is to be assessed upon all divisions of profits after September 1st, without regard to the time or mode in which they were acquired. The whole amount of dividend is subject to the tax, although it may exceed the net earnings.
Interest paid to depositors is to be considered as a dividend; but the first return will only include payments of interest due or payable after September 1, 1862. The company may assume the tax, provided the government receives its due proportion—the amount paid to stockholders or depositors being 10% of the sum upon which 3 per cent, is estimated.
Blanks will be furnished upon application, which must be duly filled, and sent to this office. The amount of tax should be deposited with the nearest United States Assistant Treasurer, or Designated Depositary, and his Original certificate therefor sent with the return; but, if more convenient, payment may be made by draft or in Treasury notes. (see Sec. 14, New Law.)
IN REGARD TO RECTIFIER'S LICENSE. The basis for calculating the amount of license duty, that a Rectifier of Liquor is subject to, under the Internal Revenue Law, is, the number of barrels or casks, containing not more than 40 gallons each, produced by the process of rectification; and not on the quantity of proof liquor used. Rectifiers will keep a record of the quantity of liquor produced, and will be required to make a monthly return of the same to the Assistant Assessor, subscribed and sworn, and to pay the amount of license tax accrued thereon, when required by the Collector.
No. 16. IN REFERENCE TO EXPORTATION OF DISTILLED SPIRITS AND COAL OIL.
Distilled spirits may be removed from the place of manufacture, for the purpose of being exported, or for the purpose of being re-distilled for export; and refined coal oil may be removed for the purpose of being exported, after the quantity of oil or spirits so removed shall have been ascertained by inspection, according to the provisions of the Excise Law, upon and with the written permission of the Collector (see form No. 31) of the District, without payment of the tax thereon, previous to such removal. The owner thereof having first given bonds (Form No. 32) to the United States, with sufficient sureties in at least double the amount of said duty, to export said spirit or oil, or pay the duties thereon within a period not exceeding ninety days from the date of said bond.
This bond must be given by the owner of the spirit or oil, whether distiller or otherwise, and must be executed to the satisfaction of the Collector before the spirit or oil is removed from the premises where distilled or manufactured.
When a bond for export has been given and a permit granted, the spirits or oil may be exported from the specified port, without the intervention of the Collector, under the Excise Laws, at such port.
No. 17. IN REGARD TO THE MANUFACTURE OF ALCOHOL FROM WHISKEY, DISTILLED
AND REMOVED FROM TIE PLACE OF MANUFACTURE PRIOR TO SEPTEMBER 1st, 1862. Alcohol manufactured from whiskey, distilled prior to Sept. 1st, 1862, and on which an excise tax has not been paid, will be subject to a duty of three per cent. ad valorem.