The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-11-26

fact of such contract.
The manufacturer will be authorized
TO collect of the purchaser the amount
Of the taxes so paid, whenever satisfac.
tory proof shall be furnished TO the Com
missioner of Internal Revenue, that the
contract was made prior to the LIST day
Of July last, and in good faith, between
the parties, and towards the government
and that the taxes properly assessed upon
spch goods or manufactures, have been
actually paid by the seller.
A manufacturer of any. article for the
government, must pay the tax as though
he were selling to an individual.
NO. I'm REFERENCE TO MANUFACTURERS
OF CLOTHING.
When persons receive from manufac-
turer of clothing, whether in the same
| town or at distance, garments to be
made, and, when finished, to be returned
| to the manufacturer or owner as aforesaid,
such persons may not be required to pay
the tax of three per cent. on the value
thereof: Provided, that at the request of
the assistant assessor they make out a
list subscribed and sworn; which list
shall contain the quantity of garments
so made up, during each month, and as
near as may be, the value thereof; to-
| gether with the name and residence of
the person for whom the labor has been
performed. Such list shall be transmit
ted, by the assessor receiving the same,
to the assessor of the district wherein the
owner of the goods resides, or has his
usual place of business, to the end, that
the tax thereon due, under the excise
laws, may be paid in the district where
the actual owners place of business is
situated.
NO. SIN REGARD TO IRON CASTINGS.
list. All castings which are so well
known, and so generally used, as to have
a commercial value, must be taxed as
manufactures when sold or removed.
I'd Other castings, made upon order
of a special machinist, but which are not
known to the trade as manufactures in
themselves, are exempt, not being manu-
features within the contemplation of the
law.
Where person makes castings only,
he must pay a tax thereon. If however,
he manufactures castings, and uses them
himself in the manufacture of other ar
ticles, the tax can be assessed only on
the last. The right to levy the tax de-
ponds upon the fact of sale, or removal
for sale or consumption.
NO. GIN RELATION TO PARTNERSHIPS.
Section provides that any number OF
persons carrying on business in col part
nership may be licensed to transact such
business at the place, and in the manner
specified in the license. In order thai
one license will avail for several persons
or members of firm, the Assessor mus
be satisfied:
LIST. That a legal and bona yfde partner.
ship exists, and not merely an arrange
ment or understanding by which to evadC
, the full effect of the license law.
I'd. That the parties have a place O
business, and only one place, which il
common to all.
Sd. That the alleged members are mu
tually responsible for the acts of eacl
other, and that they jointly share tn
benefits and suffer the losses of com
mon business.
: 4th. That the parties, on no occasion
= transact business on private account il
. the branch for which the firm purport
to have been organized r
Q NO. ION REFERENCE TO LAWYERS, ETt
< Alawyer having taken out license
o practice law in certain State, for on
n year, will not be permitted to remoy
with the design of permanently loca
~ ting) to another State, and practice hi
M profession there, without having first ia
ken out new licence in the State
which he may have removed. IT, how
- ever, the office from which the lawyer r.
moves be taken by another lawyer, h
~ license might be made available TO Il
new conner, under section 63,
A lawyer licensed to practice law in
:. certain State, may, however, go into al
:, other State or into another county of d
- the same State, on temporary employ
. ment TO argue cause, or to give advi
to clients, without being required to tai
= out a license in such State or county.
20 A lawyer who displays n sign at b
" residence, and transacts business theI
> as we'll as at his Office, must take out tV
licenses.
cd If person holds out to the public
T. words, deeds or writing, that he is Ell
gagged in any kind of business requiriI
IN license, he must take license therefor, a
A. though the business in question may n
IN be his chief or exclusive occupation.
be NO. lin REFERENCE TO MARRETMEE Al
OTHER DEALERS.
IN Generally the business of one WI
~ keeps a stall in the market is that of
sn retail dealer. There are exceptions, hoV
sd ever. The assistant assessor and asse
sor must judge in each case If the deal
h. sells chiefly or entirely 10 consumer
AK though he may often sell in the origin
ly packages, he should be classed as a reti
dealer If, on the other hand, his sal
NJ are generally in the original packages,
ST if it is his occupation TO sell to those W
FER buy TO sell again, or if this part of |
HE business is considerable, so much that
depends upon and procures stock wi
Itv reference to il, he should be classed al