The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1862-11-06
Internal RevoaEue.

i ~ Internal Revenue.
The Commissioner, of Internal Rev~
enue has lately made. a large number
OF decisions in answer TO inquiries from
/ all quarters These have been collect
lively impaired to the assistant asses
sors as ageneral reference. We copy
some of them: ..r..-..f..r ..s
] Clothing The duty on clothing is
to be levied on the actual sales OF the
manufacturer, without any deduction
! Of the cost of material used in the man
utacture. @"-
CircuSes. Circus license is for one
year in the State where granted.
! Unfinished Furniture, In the cast
which you name furniture beng
brought to your place IN an unfinished
state, the ,finisher must pay on the
whole value of the furniture when it
leaves his hands. ET a.,.
FtrmS.-Only one license is neces-
sary for legally constituted firm.
| ISadlerS. IA peddler's license. Has
been construed by this office as giving
right to exercise his trade within the
United States s-,.sr -r..;sg ~. ..a
| Rdilpay .Earaimgs.-You are au>
thorized to grant to the treasurers Of
railroad companies reasonable delay
after the last of each month to arrive
at the true account of thelr earnings,
say to the. 10th Of the succeeding
month.
! WimdoqcS.-The manufacturer of
window sashes, doors and blinds is not
exempt from the tax, and IS to be con-
sidered as manufacture distinct from
house building.
Bills of Sale.-The law makes no
express provision for bills of sale, but
it is my opinion, that they require to
be stamped. In this, as in all other
cases involving the use. OF a printed
blank form, require the form proper>
ly filed out before me to enable me to
give a decision, aA.a1 Isl. - elaDla
Pawm6rokers, etc.-Pawnbrekers'
checks, notaries public certifcates,ar
subject to stamp.
Bills of Lodipg.--You are right in
chasing bills of lading (inland) under
head of common carriers receipts.
Vessel Charters. Parties charter
ing vessels for the season and then re-
chartering for single trips, are liable
to stamp duty on each charter.
Lumber. Lumber dealers carrying
on business at several distinct yards,
or stores, are required to take out Ii
cense for each yard, etc.
Steana6oatS-The tax upon steam>
boats is to be levied upon the gross.
receipts for carrying passengers.
Castings.-Y our decisions il regard
to castings used for bridges, buildings,
and other permanent structures, taxin
them 800 per ton, is approved. All
articles, or structures, made in whole,
or in part, of wrought or cast iron,
such as steam engines, boilers, tanks,
&c, where the value OF the castings
| used is more or less enhanced by he
labor put upon them, are held to be.
manufactures under the law, and as
such are Liable to a tax of per cent.
od Ualorene. p"
Sugar Rettneries. refners,
refining Muscovado sugars, without
baking item, and not producing what
the law calls ''loaf," slump" "granu
lated' or 'pulverized,," but leaving
the sugar refined by them IN soft
state, not baked, thus making what,l III
mercantile transactions, is called cot
fee sugar." are exempt under the law.
Bu,ks. -Incorporated banks, not,
issuing notes, are not eqnired to take
out a bankers license. v[
&odu and Beer.-P oducers of soda
water and spruce beer need Il manuN
tacturer's license. Ii they only sell
from licensed premises, aud use their
wagons merely to deIiNeBy0u are COR
rectlnnot requiring peddler license,
and a3s, eQaSt'ing Wholesale dealer 5
license only, from those merely SET
ing lg- 1.es ' 4assaa asas
Io6acco.- Tobacco, with all the
stems III, that is part stems ard pant
leaf, you must assess at five cents per
pound, though the proportlor Of stems
may be greater than the raIu al pro
portion. .-r ...... - ...-
| Patented A4ticze8.-Your action IN
requiring manufacturers Of patented
articles to pay duty upon the full price
at which their articles are sold, with
out regard TO the royalty paid to the
patentees, is correct.
| For the United St0teS.-Artlcies
manufactured tor the United States
Government are to be taxed like oth>
er manufactures.
| Raitroad Repair Shops, -Roilroad
companies, and others who have shops
for repairs only, are not to be taxed
When such companies manufacture
cars, engines, ETC., etc, for their own
use, these manufactures are to be tax
ed for their full value, including all
castings used in their produotion,pre-
cisely as if they were manufactured
for sale.
An Irish auctioneer putting up a
pair of jet earrings to very respects
- / Ii - = l,1 of