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No. 18. IN REFERENCE TO THE SALE OF LIQUIORS BY APOTHECARIES. Apothecaries duly licensed may sell alcohol without taking out license as retail dealers in liquors.

IN REFERENCE TO COAL OIL DISTILLERS.

No. 19.

(BONDED WAREHOUSE.) The owner or owners of any coal oil distillery may erect a warehouse, at his or their own expense, of materials to be approved by the Collector of the District. Said warehouse, when approved by the Collector, is hereby declared a bonded warehouse of the United States, to be used only for storing coal oil; and to be under the custody of the Collector or his deputy. The duty on the oil stored in such warehouse, shall be paid when and as the oil is sold, or removed from such warehouse for sale.

No. 20. IN REFERENCE TO DISTILLATE, (GRANTING PERMITS TO REMOVE, &c.)

1st. Collectors may grant permits to producers of coal oil, not refined, and known as “ Distillate," to remove such distillate from the place of production for the purpose of refining the same elsewhere, upon condition that the producer or owner first give bonds, to the satisfaction of the Collector of the District where the same is produced, that the distillate shall be so refined, and the tax or duty thereon paid to the Collector of the District, where the same shall be refined. Provided, however, that the oil, when refined, may be bonded for exportation, under the regulations relating to the exportation of coal oil.

20. It shall be the duty of Collectors and Deputy Collectors, before granting a permit for the removal of distillate, to cause the casks containing the same to be marked in such manner that they may be identified; and the permit shall contain an accurate description of such marks, and a copy of the permit shall be transmitted to the Collector of the District to which the distillate is to be removed.

No. 21. INTERPRETING SECTION 77, IN RELATION TO CARRIAGES, YACHTS, BILLIARD

TABLES, AND PLATE. Sec. 77. The phrase " any person or persons owning, possessing or keeping any carriage, yacht, and billiard table,” is to be interpreted as referring to three different classes of owners, viz. : Such as possess any carriage; and as a second class, such as possess any yacht; and as a third class, such as possess any billiard table.

There is nothing in the wording of the law referring to plate, that could lead to the inference that the tax upon it is to be made contingent upon the keeping of a carriage, yacht, or billiard table.

The tax of ten dollars upon billiard tables kept for use, as provided in Schedule A, does not apply to billiard tables kept for hire, and subjected to a license tax in Section 64, Article 20.

The phrase “ kept for use," employed in reference to silver plate, is construed to except silver plate or ware“ kept for sale," and also that which is in possession of a family, or its members, as souvenirs or keepsakes.

The plate properly taxable, is that which has been purchased for the use of the family, or has been presented to the family, as a part of the household furniture, and as such is kept for use, whether for ornament or actual service. In the execution of the law, assessors are directed to allow owners of silverware to have the same weighed, and to make report thereof.

No. 22. IN REFERENCE TO SHIP AND BOAT BUILDING. Vessels and steamers that are built and launched in the ordinary manner, are exempt from taxation. Several of the articles of which the vessel is composed are considered as manufactures, and will be subject to duty. Nails, engines, copper, cordage, &c., will pay duty as manufactures, when removed from the place of manufacture. If produced by the builder of the ship, he is to be treated as a manufacturer of such nails, engines, &c., and to be taxed upon the product. Boats propelled by oars are regarded as manufactures.

There may be vessels that would not be included in either of the specified classes, whose classification cannot be anticipated, and which must be assigned to one class or the other, according to the facts. (see Sec. 1, New Law.)

No. 23. DEFINING WHO MUST HAVE A PEDDLER'S LICENSE. Dealers in ice, who supply customers from carts and wagons, collecting their bills monthly or at the end of the season, do not require a peddler's license for such carts and wagons, although occasional small sales of ice are made by such drivers. They do not travel from place to place for the purpose of selling, but to deliver what has been previously sold. The same rule applies to milk wagons, grocers' wagons, bakers' and butchers'* carts, used to deliver what was previously purchased or contracted for. It does not apply to bread, meat, and fish carts, dealers in fruit and vegetables, owned or hired and run for the purpose of selling (peddling) their contents from house to house.

A farmer who sells the products of his own farm, by travelling from house to house, is not a peddler; but a person who buys and sells, as an occupation, and does his business while travelling from house to house, or place to place, must take license as a peddler.

* See amendment in new law.

IN REFERENCE TO PHOTOGRAPHERS. Photographers may be allowed to travel from place to place, under license as photographers. Each license in this case should state the place of residence of the photographer, and should specify that he is to travel.

No. 24. IN REFERENCE TO WIERE THE LICENSE OF VESSELS SHALL BE TAKEN OUT,

The license of steam and sailing packets, as provided in Section 64, Article 11, must, in all cases, be taken out, and the tax paid by the person or firm having the care or management of the steamer or vessel specified in the law, at the principal terminus or landing thereof, whether such person or firm be known as owner or agent.

No. 25.
IN RELATION TO NEWSPAPERS.

If weekly, tri-weekly, and daily newspapers are published in one office by the same parties, and are composed principally of the same matter, though the matter in them may differ to some extent, there can be no doubt that they are to be regarded as one paper, and are liable to taxation, if their combined circulation exceeds two thousand copies.

No. 26. THE RETURNS OF RAILROADS OF THEIR RECEIPTS FOR TRANSPORTATION, &C.

The returns of Railroads of their receipts for the transportation of passengers, should be made at their principal office or place of business. Where several roads are so united as to have but one office, the return may be made on the entire line at such office--although some of the roads may be located wholly or in part within other collection districts.

The per centage is to be paid by railroads on receipts from transportation of troops, as well as from any other class of passengers.

No. 27.
IN REGARD TO AUCTIONEERS.

A regularly licensed auctioneer can sell the goods of a licensed dealer in such dealer's store; but he cannot sell the goods, wares, &c., of an unlicensed dealer, who is subject to a license tax, at his (the dealer's, place of business, without being subject to the penalty.

An auctioneer can sell such goods as are not usually included in the stocks of dealers, wherever such goods may be situated, without taking special license therefor. (see Sec. 25, New Law.)

No. 28.
CONCERNING EXPRESS RECEIPTS.

Decision in regard to stamp tax on Express Receipts is omitted, the tax having been abolished by Act of Congress, March 3, 1863.

No. 29.
IN REGARD TO INSURANCE COMPANIES.

1. Each insurance policy, whether fire or marine, must be stamped.

2. An open policy will require but one stamp, where the risks, entered under such policy, are all upon property shipped by, or consigned or belonging to the policy holder.

3. Whenever certificates, or other evidences of insurance, are issued by the holder of an open policy, every such paper must bear an appropriate insurance stamp.

4. When a policy of insurance becomes suspended or inoperative, the re-insurance policy must be stamped.

5. Whenever an Insurance Company refunds to the holder of an open policy, any part of the premium, because the policy has not been used in full

, the amount so refunded may be deducted from the premium received during the quarter, and the tax to the Government may be paid upon the remainder. Provided, that this regulation shall not apply to money so refunded, on which the tax to the Government shall not have been previously paid.

6. Dividends paid by Mutual Insurance Companies, in serip or money, to the insured, upon expiring or expired policies, are subject to the tax of three per cent., under Sec. 82.

7. The agents of Insurance Companies, located within the United States, are not, in consequence of such agency, Commercial Brokers, nor do they appear to be taxable under the law. Foreign agents are taxable under Sec. 85.

No. 30.
IN REFERENCE TO HEARING OF APPEALS BY ASSESSORS.

Assessors are not to give fifteen days to each county, but only so much time after the expiration of the notice as may be necessary. Quite likely a day or two may suffice, as in some counties there may be no appeal. The hearing will be summary and brief. Counsel should not be allowed in ordinary cases to argue matters at length.

No. 31.
IN REFERENCE TO PRODUCE DEALERS.

Persons buying produce, butter, eggs, &c., and forwarding the same to wholesale or commission merchants, to be sold by them, are not subject to a license tax in consequence of such buying, provided they buy for themselves. But if they buy for others, they are liable to the license, as Commercial Brokers.

No. 32.
NURSERY-MEN AND TREE DEALERS.

Nursery-men are required to take out licenses, as wholesale or retail dealers, as the case may be; and tree dealers, who buy to sell again, if they peddle their trees, must take out licenses as peddlers, and also as dealers, if they have places of business.

No. 33
IN REFERENCE TO LIFE INSURANCE POLICIES.

All life insurance policies are subject to stamp duty, when the policy is conditional that the assured is to pay a certain sum annually, or at any other stated period: receipts for such payments are not subject to stamp duty.

If the policy has expired by limitation, or by non-fulfilment of the conditions of the assured, renewal or revival of the policy, in whatever form made, will be subject to stamp tax.

Permits or agreements, by which the terms of a policy are varied or changed in any respect, are subject to stamps as agreements.

No. 34. RELATIVE TO THE TAX ON THE MANUFACTURE OF CLOTHING. The Commissioner of Internal Revenue having heard the arguments of counsel in regard to the liability to taxation under the Excise Law of persons engaged in the manufacture of clothing, makes the following statement and decision for the guidance of assessors and collectors.

The arguments submitted have been directed to two points: First, That clothing, under the law, is not a manufacture, and consequently not subject to taxation. Secondly, If a manufacture, and subject to taxation, the tax should be levied upon the increased value only, over the value of the materials, on which taxes have been previously levied and paid.

It is claimed, that had Congress intended to tax clothing, its importance is such that it would have been mentioned among the articles enumerated in the 75th section. It is, however, to be considered that only a limited number of articles, subject to taxation under the law, are thus enumerated. The enumeration is limited to articles produced, as distinguished from those which are manufactured; to those manufactures which are peculiar in character; to preparations which cannot be strictly classed either as productions or manufactures; and to manufactures, productions, and preparations on which Congress saw fit to impose specific duties, or exceptional rates of ad valorem duties. Following the enumeration is a provision sufficiently broad in language to include every variety and form of manufactures not otherwise specially provided for. It is in these words: “On all manufactures of cotton, wool, silk, worsted, flax,

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