, 1862-11-21
no. PIN REFERENCE TO COLLECTOR;
OF RENTS.

license as commercial broker. II, however, /!
be in anE Fay indicates his readiness to en- |
then he is liable to q license tax, under See. |
O., item Il. The amount Of business actually |
done, is not conclusive evidence upon the /
point. The msin inquiry is, is it the PERSONS |
occupation "tS 81 pusehsse, rent. or sell rsal e.
should be engaged exclusively i'll this employ |
ment.
no. 1s-1N REEERnNgE TO BROKERS AND
It is impossible to lay down an arbitrary
rule BY which to test mans buElness, and
decide whether he is broker or banker |
exercise their best Judgment, With the facts OF
each case IN view. Pa:fies who feel aggrieved
can appeal to assessors. II an attempt were
made to decide in advance, such q decision
wonld confuse the Judgment OF the local Off
GERS, rather than aid it.
TIONs.
The tax Of three per celtum must he paid
on ell dividends declared due and payable after
Sept. LIST, 1862. Tie same tax must also be
PAID On al sums, added to surplus or eoatin-
gent iuEds.
an net aware Of any provision OF la~ BY
which proceeds Of Investments in raiiroad or
bank stocks are exempt from taxation, when
divided among policy holders, or stockhoid-
crs: I am Of Opinion. that the tsx must be
Withheld from al dividends and Gums added
to surplus funds, and the amount SO withheld
be paid over to the government.
No. 15-lN REGARD 70 REcTHIER's IL
This basis for calculating tic amount OF Ii
cense duty, that rectiiier OF liquor is sub
ject to, Under the Internal Revenue Law, is,
the number Of barrels or casks, containing
not more than 20 gallons each, produced by
the process Of rectfncatiou; acd not on the
quantity OF proof hquorused. Isectiders will
Keep .ncord Of the quantity Of liquor pro-
| Guced, and will be required to naak+a nontu-
| ly return Of the came to the Assistant Asses
| EoT, subscribed and sWorn, and to Day the
! the amount OF license lax accrued thereon,
| wieu required by tie Collector.
| NO tG-IN REFERENCE TO EXPLOITATION
| CT DISTILLED SPIRITS AND COAL OIL
| Distilled spirits ms; be removed from the
place Of faann'actufe, for the purpose Of being
| exported, Or fer TIE purpose OF being reds
| titled tor export; aad refined coal oil msy be
| removed 1or the purpose Of .;ciog exported.
after the quantity Of oil or spirits 20 removed
| shall have been ascertaiued by inspection, H.
ce1ding 70 the provisions OF the excise iaw,
| upon aud with the written peralissian of the
| Collector (see form No. 81 OF the district.
| without Isa{nt1lt Of tha Of the taE therein,
| p1evicls to such removal The q Hrer thereof
ha,io!- first given bonds form No. 32} to fhe
| Omitted States, with sufficient surejies in at
least double the amount Of said duty, to ex~
pert said ep:ri. OF Gil, or pay the duties there
on within period not exceeding ninety days,
irum the cate Of said bond.
This bond must b: given By the owner Of
the spirit or oil Whe' her distilled CT otherwise,
sid mus. be executed to the satisfaction OF
the Collector before the spirit or oil is Eemoy-
ed from the pre1nlses, whore distilled or manu-
factur2d.
When bond for export has been given and
permit granted, the spirits or oil may be cx-
l'.fted from the specified port, without The
| Intervention Of the collector, under the excise
laws, ct such port.
Se: FIN REGARp 70 THE MASTEAGTgRE 6 ;4;E E
sSuFz5iHh s2 S2xEP r6H H9E Tuh G5 stfEase siTh e5
1sT. 1sG2.
alcohol manufactured from whisky. tlisiil-
led psis.:' TO s:pt. 1st, 1862. and IN which al
eAei.c lax has not hc;=a pail, will b. subject
tc G'iig oS ta5ec per e=at. al ea1osrha.
80. ts-lN REEERENCE 10 SALE OF II
A7ennol, OR s2;rituous liquors Of any Eiaa,
can only be used hS az epothecasy in cant
3Gu7it1:1.; ;.:c3ieine=.
Wien seld e!Lersise, lie viii be required to
take l1ceusa cs dealer.
A License TO wholesale N1uo-, conf:'rs no
i authority upon the party ho'a:cS suu;a license
to retail liGuer. N..r dota license to STU
1lquor au' u'he,ize the sale Of any other kiud oi
merchandise.
no. 1a11X ~ 1tEFEnGXcE 5lE 70 coAh oIl p1s'
The owner Or oWners Of any c:,a1 Oil diztil,
leTy may erect warehouse, at his or her ex.
| Pense, Of materials 10 be approved BY tbs
!, co;iecter Of the di=trict.,. Sud warehouse,
) when approved b. thu collector, is her.bg dc:
) ctarea q bonded warehouse Of the United
States, TO b. used crly for storing coal oil
r. ard to be under the custody Of thcCollector o,
! his dcrats. The dirty in ti.e oil stored in sl1c,
warehouse, sIall be paid ~lea, ard as ths
+ q. is soid, OF REMOVED from such warehouse
: fer Eale.
p 10. ao-3S REr1:a1.:xcE To D1srgLg.ATE
i | iGKANr1NG f.ERA1Ts' TO REMOVE, &c.)
i 1st. Collectors may grant permits to pro
= ductls OF evs1 o.i, he: refined, aud not know
J. IS "D:.t'1lase," tu rti::ove 5Eel distlta-
Il FROM lie place Of production 70: tie IurpoE
t tio1 1itat Inc producer or owner hrst gsg
= | bcnis to the satisfaction OF the collector r
e lie district whe-e the same is produced, thu
tho Gis:i!iatc slall be SO refined, and the ia
N sr uuty thereon paid to the Collector OF IN
dis. ricf, where the eams shall be redred, Pt<
7i,tt2, laoreces, that ..e Gil, whea Faan:d lna
be bonded fer expectation, under tac TsEu1s
T. tious rclatSiu. to The eSport.tiou oI Goa! OIL
n ID. 1t shall be the duty OF Collectors Al
- deputy cole ctors, before granting permit a
n n The removal Of ai=:i'late, 10 cause tie c.sE
- ccn1aIElrs tic same TO be marked in sue
II 1ia1ntr fhGtt they 1ca} be ileutla:d, c1t. til
ii pcrnlit shall cSntain IN accnrate aescriptio
n. .i1n Of snca marks, and copy af the perm
= shall be transmitted to the Collector Of tt
:, district to ulich the distlIatc Is to be +;
a ar n1ayed,
of " ~ 7vrEppn-71<-c SE-r1n>z IN p,
;o l,ET1oN 10 CaRRIAGE5. YACAES, BIZ
or LIZARD TABLES, AND PLATE.
of SEC, II. The "pnrase aauy person
= ! nersous owning, possessing OF l1er!ing ar
IS. carriage, yac1s, aal billiard taple,'' is to /
=. Interpreted as referring to tnFee di{faGe7
classes OF owners, viz: Suck as t,ossess At
carriage: aud Us 4 second class. such as 20
scss aIlv Yacht: aud as a third class such ;
4, nosseE5 auy billiard table,
IT. There il nothing in the yordine Of the Ia
es raferrine to nlate. That cou1d lad to tha i
E.rarre fEat III. TAX uynn l. IA to he raate g,
i t;nGert nnnn the LseI1;,r, Of a corri,ge. yach
IN nr T;l1;aTI fsh1c'
e, The tay IF ian do1,ars 11oon billiard tai,1
lIa sc7t lar use az ,rov;;3cd ii scheduie A. do
nof, AMY fn hiIlfarI fahles kent tor h;rs. a,
NC suliecfcd to a Iicensa tax in section Cd. ar
~ Gle 20
N Tie phrase, Hke1,t for usc,'' e,npioyed
=" reference to silver plate, is construed to I
" cent silver piafe OF ware ELpt t0r SIT" )" Z,
or also that which is ia possession Of family
| its members, :s souvenirs or kccpsakrs.
rs. The plate properly taxablc, is that Viii
,:r- has necn purchased for the use Of til. {ami
hip CT has been presented to tile family, as 4 ?
at / o: tie household furniture, and as such
the kent for tlse, whether for ornament Or act,
vail | service. In the execution OF the lay, asse
the ors arc directed to allow owners Of sll1
ware to have The same ya;ghcd. as,d to M
hin | renort thereof.
ul- NJ, az-1S REFERENCE TO SHIP AND 50