Daily Democrat and news. [volume] (Davenport, Iowa) 1859-1864, 1862-10-22
DAVENPORT IOWA. WEDNESDAY MORNING. OCTOBER g. 1852
ImpOrtant Information i.

Important information.
The following answers to various inquiries con-
cerning the workings and application Of the inter
nal revenue system, will be found very imports tant
at this time.
parties 10 Rochester:
TREASURY DgPAR7MsN-,
OFFICE lsTsasAL kEvEsrs,
Washington Oct. IL, 1o6l
Sir: Your letter Of the 9th inst. has been
received. A separate stsmp is required fer each
document, one tor the bond AID another one for
, the mortgage.
am, Sir, very respectfully,
Ggo. ,. BOUTWELL,, Commissioned.
Isaac Butte. Esq, Rochester, n. Y.
OTFics OF JoHS Il. RocugsrEn 4 BROTHER,
BAHKEss, Rochester, N. l., Oct. 9, 1852 I
Ion. Geo. 5 Boutuel, Commissioner Of Internal
Keremue. Washington, u. O.:
DEAR SIR In section 81 of the Tax i'il /,
clause J. bankers charged SloJ license in
clause Is, brokers are charged $50 and in clause
| Is. land warrant brokers charged s25. l. it
intended th at parties whose business includes all
these branches shall pay for each license. er doe.
the greater include the less, and is person taking
! out q license banker, and payig 81 Q there
for, entitlei to engage IN the other branches oi
the busines alluded to, without paying for addi-
| tional Ii isenses?
! We ask these questions becfuse we presume
there is not single banker Ia the country who IL
not al o a broker, dehned in the tax bill, and
very many Of them are also land warrant brokers.
| Are ineork xated banks who pay Le license en-
titled 10 deal in coin, currency or exchange or nny
| of them that is by Iuichase and sale ut y preldi
| um or discount Respectfully,
JoHs II. ROCHESTER, Bro.
TRrAsuRY DEPARTMENT,
OFfIcE OF lSIEanAL kEveNuE,
Washington, Oet II, se2.
GENTLEMEN: In answer to your communication
If tho Sth inst, must say that parties doing
busnes, as bankers, brokers and land warrant
rokers must take three liren-es. zee Sec. 81
Excise Law.
incorporated banks dealing in coin, currency
and exchange are subject to iicence brokers.
Very respectfully,
Gro. ). BOUTWELL,.
Comniss one. Of Internal Revenue
Mess-e. Rochester Bro, Rochester N
The following has beea received by one Of the
Assessors in Baltimore:
Treasury DEPARTMENT.
OFFICE OF ISrEE-A! KEvLNrEl
% cber Il. 1882
SIN: Your letter Of the lath instant, in regard
to : he assessment Of taxes in certain cases has
been received, and in reply TO your several in
quries have to say
!. That the person who sells marble in the
rough, or the manufactured article, to them who
sell again, is required 10 take out wholesale
lie .lers lictntc and II he ieiaiis the article he
must take out retail de .cr's license aud the
rerson VINO works the marble into monuments ana
other articles, is manu- actu-er under the law.
q Manufacturers are rtquireu to pay DUTY on
the whole amount of their manufactures, which
they sell or deliver to others than agents.
3. The rep iring which may lie done by n3-
chanic is no. 10 be regarded as mahufac.u,e, and
the person whosr manufactures. without the re-
pats amount 10 loss than - $50 Annually, re-
quires no license.
4 Butchers having sta Is in several places in
town or city where they sell meat, requires
peidlers' licences.
). A manufacturer is to pay duty onlr on the
goods sold and delivered 10 others than agents,
and not on the goods reuai ing GA hand unsold
6. A poddicr is not allowed 70 sell to the
am ,unt one thousand dollars without . license
but must tax e out license to sell AS peddl,r
any amsunt.
Z. person can sell without any license the
milk from his own cows, but q license il required
for the selling OK mtik which has beet purchased.
s. Assessors and their assistants have not the
authority to administer the oaths cquired OF
parties IN making their monthly returns.
Very respectfully, your cbedent servant,
Ill 30. ). boutwell,, Commissioner.
To VIM E. Beaci Esq, Assessor Third District Of
Maryland. latilnore, Nd.
The following has been received in Boston.
Treasury DEPARTMENT,
OFFICE or lSTEgNsL hky4aUge
sshington, Oct Z, 1862. J
Sra: Yours Of the u inst is roc siyed n re-
ply to your inquiries, have the honor to say
that
l. Bakeries. brick kilns, saw and grst mills.
printi z establishments, limo-kilns and 9th or
estab shments, in which are male or p-olrcs.
bread. BRICKS boards or other lumber, four and
meal, books, lime. printers ink, m,ps AMI other
articles are classed under che head OF de iler and
such required to take license.
g. Stone cutters, workers in rarbe &C. are
required to take license 9 manufacturers.
3 A dealer whose occupation or business it is |
{, sell to those who buy to sell again, is who e
sale dealer; one who sells to consumers generally |
is retail dealer.
4 Neither builders Of houses or ships are re-
quited to take license.
la 0. Establishments where leather undereoes
the process OF tanning, as well as curryug it is
my opinion that only one license is needed as |
ing as the business is carried en- by the same
party, upon the same promises.
Cider and vinegar regarded as manufac-
lures, and follow the law in that res pcct.
Very respectfully,
GEO. S. BOZ TWELi., Commissioner.
To Charles HUDSON ESQ.,, Assessor 9th Massachu
sctts District, Lexington, Mass.
TREASURY DEPARTMENT, J
OFFTc 1>rLRSAL RavASuE, |
Washington, Oct 18th. 1862 J |
SIR Your letter OF the -- inst has Just bee |
received You inquire whether rot,ers are liza ble
to tax as manufacturer, All also to VII et er
their agents each and severally are liable to IL
cense commercial brokers'.
Ii properly understand your business, as ex
planned by you, 20 will be requ red to take out |
license as manu- aciurers Of pottery ware which |
license authorizes you to sell the samc on the |
premises where manufactured. Goods sold at the |
may be delivered by means Of your |
tcaus without pedlers' license.
IL, however, send out loads of your pro iuc.s |
kn tynur xvaU
dIers' license for each team so engaged A clerk |
or age.., employed by you exclusively NAV travel
for the purpose of soliciting orders without Ii |
censs as a commercial broker. The tar Of three |
per cent. must be paid monthly, at your manufac-
tory, on the amount OF products sold or removed
for consumption or sale.
Very respectfully,
GO. 8. BOUT WELL, Commissioner.
To Messrs. Edmapds Co., Charlestown, Mass, |
F.B Norton Co., Worcester, Mass. f: Il. and l.. |
B. Norton Bennington, VT; y. l.. and A. 4.
Ballard, Burlington, Vt.