The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-10-20
Questions i'm Regard to the Tax Law

The Commissioners of Internal Reve-
nue. has, in answer to inquiries by our
Assessor, w A. Bradshaw, given the fol-
lowing important information in regard
to the tax law, which we publish as a
matter ofpublic Importance:
The extent of territory over which a
peddler, or horse or cattle dealer, can
pursue their business is unlimited, unless
in violation of State law. A
A person selling ale or liquor in bot
ties, from wagons through the streets, or
from place to place, must take license as
a peddler and retail liquor dealer, and if
he sells three gallons or over to the same
person, although it is in bottles, he is
subject to wholesale dealers license
also
License cannot be granted to peddlers,
auctioneers, or to any other party doing
business for less time than one year
A person who is licensed already as
peddler can take license as an auctioneer
in addition and will report amount of,
s sales to the Assistant Assessor to whom
he made application for license
Manufacturers can sell only at the
place of manufacture, without dealers
license. F@ g ~
Manufacturers making any amount
over six hundred dollars per annnm must
pay tax upon the whole amount manu-
factured. -c A
Manufacturers of articles, upon which
duty has already been paid, such as mer-
chant tailors, boot and shoe makers, &c,
&e., are subject to tax upon the whole
valuation.
On articles finished into fre-places,
monuments, &C., &C., duty should be lev
led; but as slabs and blocks are not la
BILE to duty, the manufacturer who finish
es will be liable for the whole value.
Manufacturers who buy and sell other
articles manufactured by other parties
must take out dealers license, also.
House builders are not manufactures
under the law
Manufacturers carrying on their bust
ness in two disconnected places must
take license for each place,
Lawyers, physicians or any other per-
sons constituting a firm legally constitu-
ted needs but one license. ---r-->7 = "a
Lawyers cannot act as patent or claim
agents without taking license as SUCH
A person who moves his place of bu-
5iross from one place to another, in the
same city, town or otherwise, must take
new license for each removal
A license for each branch of business
is necessary Therefore if any person
or firm does the business of banker,
broker and land warrant broker, he or
they mnst take license for each sepa-
rately.
Millers and others whose products are
exempt under the law from taxation,
must take license as wholesale or retail
dealers as the case may be.
Persons who sell occasionally a barrel
of -four or salt, box of candles, box of
soap, sack of coffee &C., to consumer
are not considered wholesale dealers.
Wholesale dealers sell in original packa-
ges to dealers to be sold again.
A hotel, inn or tavern keeper must
take license as retail liquor dealer in
order to sell liquors. His license as
keeper enables him to sell cigars, and
there is no reason for subjecting him to
an eating house license SD aia4
Persons selling meat or produce at a
stall or store should be considered a
Wholesale or retail dealer, as the case
may be- This includes farmers and 9TH
ers, who sell their products at market
/ houses or otherwise, where the amount
of sales exceed 81 900 per annum.
Persons who sell ice, milk, meat, bread
or any other article of trade in wagons
from house to house, should be licensed
as peddlers. e - -
Bakers and others who sell their pro-
! ducts to parties to be sold again, must
take out Wholesale license, and if they
employ wagon for delivery of the same
and sell from such wagon either the arti-
Gle made or tickets calling for the same,
peddlers license must be taken for the
driver of each wagon. rsi.al 49,
The law is not imperative in the use Of
Revenue Stamps until 4annafrg nf s ;nsfe9 Ss9
ment is not affected, if not stamped, un-
til that date. rss ss.a ssaia.'