hemp, jute, India rubber, gutta-percha, wood, willow, glass, potteryware, leather, paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, bone, bristles, wholly or in part, or cf other materials, not in this act otherwise provided for, a duty of three per centum ad valorem."

It is claimed that the material or materials of which clothing is made are not enumerated nor covered by the phrase, "or of other materials." This interpretation does not seem to be justified by the language of the provision, nor is it sustained by the general policy of the law. As leather is the material of which shoes are made, or paper the material of a variety of manufactures, so cloth may properly be regarded as a principal material in the manufacture of clothing, and as such is covered by the phrase, "or of other materials," in the section of the law before referred to. It would also be a reasonable construction of the provision under consideration to say that the tax of three per cent. ad valorem is to be levied upon all manufactures of which "cotton" is the material, of which "wool" is the material, of which "silk" is the material, of which "worsted" is the material, wholly or in part;" and so on through the list of articles enumerated in the statute. This construction would cover clothing, as it is a manufacture of which cotton, and wool, and silk, and worsted, wholly or in part, are the ultimate materials of which it is composed. But using the language of the statute as the same language is used in daily business, it seems altogether reasonable to speak of cloths of the various sorts as the materials of which clothing is manufactured.

66

Hence, upon either construction of this provision of the law, clothing must be regarded as a manufacture-and as subject to an ad valorem duty of three per cent.

The proviso on which the claim is made to rest, that the tax should be assessed only on the increased value of the clothing over the value of the articles used, on which a tax may have been previously paid, is in these words: "That on all cloths dyed, printed, bleached, manufactured into other fabrics, or otherwise prepared, on which a duty or tax shall have been paid before the same were so dyed, printed, bleached, manufactured, or prepared, the said duty or tax of three per centum shall be assessed only upon the increased value thereof." A sufficient objection to this view is, that the proviso treats of cloths as fabrics; and provides for a tax on the increased value of such cloths, as fabrics," when they have been subjected to the process of dyeing, bleaching, printing, or manufacturing. In the language of commerce and trade, cloth is a fabric, but a coat is not. Under this proviso, white cloths may be dyed and printed, brown cloths may be bleached, oil cloth, India-rubber cloth, or enamelled cloth, may be manufactured or prepared, and the manufacturer be liable to taxation for the increased value of his product over the value of the basis, or primary manufacture, on which the tax shall have been previously paid. This construction appears to give reasonable and adequate scope to the language employed; and this proviso being an exception to the general policy of the law, which is to tax each distinct manufacture at

its full commercial value, no broader construction can properly be made.

It is, then, the decision of the Commissioner, that clothing is a manufacture, and subject to taxation at the rate of three per cent. ad valorem, the value to be returned by the manufacturers, or estimated by assessors in the manner pointed out by the statute.

It was represented by parties and counsel, that the work of manu facturing is generally performed by persons who are not the owners of the materials, and who receive the garments cut, and return them completed to the owners. Upon this statement it was suggested that those who performed the larger part of the manual labor should be regarded as the manufacturers. This view does not seem to be warranted by the law. It is the general fact, that the manufacturer does not contribute any considerable portion of the manual labor needed in the branch of business which he pursues. Indeed, in every important branch of manufacturing industry, the manufacturer furnishes only the capital and business capacity necessary for the support and management of the business. There seems to be no reason why the operative employed in the manufacture of a coat should be regarded as the manufacturer, which would not apply with equal force to the weaver of cloth in a mill. It is sufficient to say that the construction asked for, if applied to every branch of manufactures where reasons of equal force conld be urged, would render the execution of the law, in the collection of taxes upon manufacturers, exceedingly difficult, if not impossible.

The decision upon this point, then, must be, that the manufacturer is he who furnishes the materials, the money, and the skill employed in the management of the business.

Assessors and collecters will be further guided by printed decisions Nos. five and seven.

No. 35.

IN REFERENCE TO THE TAX ON CARPETS AND CURTAINS.

Carpets and curtains, when prepared by dealers in those articles, upon special orders, to suit specified rooms and windows, are not regarded as manufactures, nor liable to taxation as such.

No. 36.

IN REFERENCE TO SAILS.

Sails, when made upon order and to suit a particular vessel, are not regarded as manufactures within the meaning of the Excise Law, and they are consequently exempt from duty. (see Sec. 1 New Law.)

No. 37.

IN REFERENCE TO THE TAX ON DIAMONDS AND EMERALDS.

The tax on diamonds and emeralds, when previously cut and prepared for setting, will be assessed only on the value of the setting

No. 40.

RELATING TO AGENTS OF MANUFACTURERS.

The word "agent," as used in the 74th and 75th sections of the Excise Act, is construed to mean either a person who is the exclusive agent of a manufacturer, or any person or firm selling goods on commission, designated by a manufacturer as his agent for the sale of his manufactures.

In all cases the manufacturer will be required to make known, to the assessor or assistant assessor of the district, the name and place of business of the agent so designated.

Whenever a manufacturer of agricultural implements appoints or authorizes an agent or agents to sell such implements at wholesale, at places other than the place of manufacture, such agent or agents will not be required, as authority for such sales, to take license as dealers or peddlers.

If, however, such agent or agents shall sell such implements at retail, license will be required under section 64, article 5, or article 27.

No. 41.

IN RELATION TO PUBLISHERS.

Publishers of printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications, are liable to assessment as dealers.

If the sales of a publisher are to those who buy to sell again, or if this part of his business is considerable, so that he procures stock and arranges his business with reference to such sales, he should be classed as a wholesale dealer, even though a portion of his sales is to those who buy for their own use.

A publisher of a newspaper requires a dealer's license to sell his papers upon the premises; but no license is required by a publisher who disposes of his papers exclusively through a commission house. Subscriptions received at the office, and the delivery of the papers by mail or otherwise, is regarded as a sale upon the premises.

RELATING TO THE BUSINESS

No. 42.

OF JOB PRINTERS, LITHOGRAPHERS, AND ENGRAVERS.

The articles produced by job printers, lithographers, and engravers, which are made upon specific orders, and which are not known as articles of commerce, are exempt from duty as manufacture.

Job printers, engravers, and lithographers, whose business is confined to the production of articles covered by the foregoing rule of exemption, are not liable to assessment for license as manufacturers.

No. 43.

IN REFERENCE TO DRAFTS DRAWN BY BANKS AND BANKERS, AND THEIR LIABILITY AS BROKERS.

Whenever an incorporated bank, or other bank legally authorized

to issue notes as circulation, (mentioned in paragraph 1 of section 64,) has, in the ordinary course of business, accumulated funds at other places than that in which the bank is situated, such bank may draw against such funds, and sell such drafts without thereby being liable to take license as a broker.

This regulation will also apply to licensed bankers.

Incorporated banks, as well as licensed bankers, doing the business described in paragraph 13, of section 64, will be required to take the license prescribed in said paragraph; it being understood that selling drafts in the manner and for the purpose above stated, is not considered as 66 dealing in exchanges relating to money," within the meaning of said paragraph.

No. 44.

IN REFERENCE TO TELEGRAPHIC MESSAGES,

Telegraphic despatches or messages sent from an office without the United States to an office within the United States, are not subject to stamp tax, provided the message be transmitted direct to its final destination.

If received at an office within the United States and repeated to another office within or without the United States, the stamp must be affixed and cancelled by the operator at the office where the message is repeated.

No. 45.

IN REFERENCE TO CLAIM AGENTS.

Persons who hold themselves out to the public as prepared to prosecute claims against the Government in any of the Executive Departments, whether such claims are actually prosecuted by them personally or by their correspondents, are required to take out license as claim agents under the 33rd article of the 64th section of the Excise Law.

No. 46.

IN REGARD TO MANUFACTURES AND EMPLOYEES UNDER THE PROVISO TO SECTION 73.

Where one party furnishes the materials, or any part thereof, and employs another party to manufacture, make, or finish the goods, wares, and merchandise or articles, paying or promising to pay therefor, and receiving the goods, wares, and merchandise or articles, whether the parties are in the same or in different places, the party so employed may not be required to pay the tax on the value thereof: Provided, That, at the request of the assessor or assistant assessor, the party employed shall make out a list, subscribed and sworn; which list shall state the number or quantity of the goods, wares, and merchandise or articles manufactured, made or finished, during each month, as may be required by law in each case, and, as near as may be, the value thereof, together with the name and usual place of busi

ness of the party for whom the labor is performed. If the parties have their usual places of business in the same district where the list is made out, then the tax due thereon shall be assessed to the party for whom the labor is performed. But if the parties have their usual places of business in different districts, then the assessor receiving such list shall transmit it to the assessor of the district wherein the party for whom the labor is performed has his usual place of business, to the end that the tax due on such list may be paid by such party.

No. 47.

WHAT CONSTITUTES A CATTLE BROKER.

A person who buys cattle to stock his own farm, and by keeping them thereon adds materially to their value, cannot be considered a cattle broker. If, however, it is his business to buy and sell, without making material additions to the intrinsic value of the animals, he is liable to taxation as a cattle broker.

The profits of the former, if any, are those of a producer; the profits of the latter, if any, are those of a trader; and this distinction may be deemed a test of the question, “ Who is a cattle broker within the meaning of the Excise Law ?"

No. 48.

IN REFERENCE TO MANUFACTURERS OF CIGARS.

When persons are employed by tobacconists or dealers in cigars, whether in the same town or at a distance, to manufacture cigars, and for this purpose receive tobacco from their employers to be made into cigars, which, when finished, are returned to the employers aforesaid, such persons may not be required to pay the duties on the value thereof: Provided, That, at the request of the assessor or assistant assessor, they make out a list, subscribed and sworn; which list shall state the number of cigars so made during each month, and, as near as may be, the value thereof, together with the name and residence of the person to whom the cigars have been returned. If the said employer, to whom the cigars are returned, resides, or has his usual place of business in a district different from that in which the list is made out, then the assessor receiving such list shall transmit it to the assessor of the district where such employer resides or has his usual place of business, to the end that the duties due thereon, under the Excise Law, may be paid by the employer. But if the parties live in the same district, the assessor will assess the amount due on such lists to the employer.

No. 49.

DEFINING THE PLACE OF MANUFACTURE.

Whenever, previous to September 1, 1862, goods, wares, or merchandise shall have been made by persons who were not the owners of