Marshall County Republican. (Plymouth, Ind.) 1856-1878, 1862-11-27
THURSDAY. NOVEMBER 27,5l862.

tion ITO purchase. rent. or sell real estate
for others?" Nor is it necessary that he
should be engaged exclusively in this en-
ployment.ss giTsa nts Q ,ihpm1ii91a
NO. 13-rN nErEREScB TO DRoKERs Ann
.HeaN ,aoea BANKERS. ''' '.e
+ 1t is impossible to lay down an arbitra-
ry rule by which to test mans business,
and decide whether he is broker ora
banker. The law is explicit. Assistant
assessors must exercise their best jndg-
-ment. with the facts o: each case in view.
Parties who feel aggfieved can appeal to
assessors. If an attempt were male to de-
cids in advance, such decision would
confuse the Judgment Of the local officers.
rather than aid il.
no 14-coScERSISG SAVINGS INSTITUTIONS.
The tax Of three per centum must be
pail on all dividends declared due and
payable after Sept. 1st. 1862. The same
tax must also be paid on all sums. added
to surplus or contingent funds.
l am not aware Of any provision oflaw
by which proceeds of Investments in rail
road or bank stocks are exempt from tax
alton, when divided among policy holders.
OF stockholders. am of the opinion that
the tax must he withheld from all dividends
and sums added to, surplus funds, and the
amount SO withheld be paid over to the
government.
no. l5--IS REGARD TO REcTIFIER's LICENSE.
/ This basis for calculating the amount of
license duty, that rectitier of liquor is
subject to, under the Internal Revenue
Law. is. the number of barrels or casks,
containing not more than 10 gallons each, ).
produced by the process of rectiiication;
AMI not on the quantity of proof liquor
used. Rectiiers will keep a record of the
quantity of liquor produced, AMI will be
required to make monthly return Of the
same to the Assistant Assessor, subscribed
and sworn. and to pay the amonnt of IL
cense tax accrued thereon. when required
by the Collector. sa 'ets eAlS'1
NO. 16--ry REFERENCE TO EXPLOITATION or
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 as
certained by inspection. according to the
provisions Of the excise law, upon and
with the written permission Of the Collec-
tor see form No. 81 Of the district, with
ont payment of the tax thereon, previous
to such removal. The owner thereof hav
ing first given bonls form No. 32) to the
United States. with sufficient snreties in at
least double the amount of said duty, to
export said spirit er oil. or pay the duties
thereon within a period not exceeding
ninety days. from the date of said bond.
p This bond must be given by the owner
Of the spirit or oil. whether distilled or
otherwise. and must be executed to the
satisfaction of the Collector before the
spirit or oil * removed from the premises.
where distilled or manufactured.
/ When a bond for export has been given
and o 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. I'm REGARD TO THE MANUFacTURE
OF ALCOHOL FROM WHISKY DISTILLED
AND REMOVED FROM THE PLACE OF MANU-
racTuRE PRIOR 10 SEPTEMBER lst. 1862
Alcohol manufactured from whisky,
distilled prior to Sept. list. 1862. and on
which an excise tax has not been paid,
will be subject ic duty of three per cent.
ad valorens. 49, ao - ss. sa
NO. 1S-IN REFERENCE To SALE OF LoUoRs.
Alcohol. or spiritous liqnors of any
kind. can only lie usel by an apothccary
in ronpouading medicines. WIS e'' ~
a When sold otherwise, he will be required
to take license as dealer. - ig7 aal io
a license to Wholesale liquor. confers TO
authority upon the party holding such Ii.
cense to retail liqnor. Nor does license
to sell liquor authorize the sale of any
other kind of merchandise. is"
NO. 19-rS REFERENCE TO COAL OIL pIsrIL-
LERs. (BoSDED wAREHoosE)
The owner or owners of any. coal oil
|distillcry may erect warehouse. at his or
her expense. of materials to be approved
by the collector ofthe district. Said ware
house. when approved by the collector. is
hereby declared bonded warehouse Of
the United States, to be used only for sto-
ring coal oil; and to be under the custody
of the Collector or his deputy. The duty
on the oil store in such warehouse, shall
be paid when. and as the oil is sold, or
removed from such warehouse for. sale.
NO. 20--,N REFERENCE TO DlsTILLArE.
(oRASrrSc PERMITS TO REMOVE, dc. ~
1st. Collectors may grant, permits 10
producers Of coal oil. not refined, and not
known as .'Distilatc,"' to remove such
distillate from the place Of production, for
the purpose. of refining the same elsewhere.
upon condition that the producer. or own
er first give. bonds to the satisfaction of
the collector of the district where the same
is produced, that the distilste shall be so
refined. and the tax or duty thereon pail
TO the Collector Of the district, where the
same shall be refined. Provided. Aoweper.
that the oil. when rcfnel may be bonded
for exportation. under the regulations re-
lsting to the expectation of coal oil. seea
2i It-shall be the duty Of collectors
and deputy colleclors.y before granting
permit for. the removal of ! distillate, ,to
cause the casks, containing, the same TO be
marked in such manner that they, can be
Unidentified. aud the, permit shall contain. an
accurate description, of such marks, and =
copy Of the permit shall transmitted to the