Delaware State journal and statesman., 1862-11-14
Internal Revenue peoisions.
TREASURY DRpARTMENr,
once Of Internal Rspenae.
Washington, Nov. 10, 1862.

-. HVsee - fHttFAdf Nepe1iNe
Washington, Nov. TO- 1862
ln answer to the several iuouriss nro
pounded in your letter Of the 9Th inst, | renlv
!: manufacturer, who has Two separate and
uls'ihet places for prosecuting the same business
must take out license for each place.
:. am of the opinion that "scroll saving
and wood turning" is manufacturing and as
such Is subject to duty Of per cent ad palor,m
O. Iar.les VINO merely pack oysters, to for
ward to other parties, 10 be sold, are not suhiect
To any license.
q farties buying produce, and sending it to A
Commission house or to another party to be sold,
are not subject to license as dealers. "A ,lealer
oelng one who not only buys, but sells also.
o. Ihe agent of q wholesale dealer, Las the
rlght TO travel and purchase for his priDeinai
provided he is the agent Of one party exclusive.
~ II he IS general agent be must be H.
censed as a Commercial Broker.
q In answer to your sixth and last inaniry I
nave to state that where question arises. AZ 10
Whether party is a wholesale or retail dealer
me Assessor. with the facts in view, must iuJge
II mas been decided that generally, a narty Who
sells TO dealers is wholesale dealer. WbiIe ana
VINO sells TO consumers is a retailer. If nov
ever retail dealer sells to n dealer as s,an nc
claentai incident Of the business, which is not
conducted with that object ia view. he IL not a
G. + ESTEE,
Acting Commissioner.
To John p. McLear, ESQ.,,
y. 5. Assessor, Delaware
GoDEY's LADY's BooK-The December mum.
Der OF this truly beautiful monthly has come N
hand 1t is allied with choice matter. suited 10
the season. In the Receipt department will be
found instruction for everything that Gan Ia
wanted for the festive gatherings. The embel-
lishments, " Found in the Snow "Cbristma,, -
ahd Preparing for the Christmas PARTY % are
nlagnlneenl' An important feature of this num-
Der is 90 Bride Fashon-plate," eontainine
seven figures, beautifully colored. Altooetbers
II ts one Of the best magazines of the age We
would remind our readers that now il The tima
TO send in their names in order to commence
with the next number. The following are the
TERMS. CAsu IN ADVANCE:
One copy one year, So. Two copies ons vsor
20. Three copies one year, So -Four copies
one year, 81. eYf''s
rive copies one year, and an extra COPY TO the
person sending the club, $40.
Elght copies Que year, and an extra copy To the
-, person sending the club, SIS.
Eleven copies one year, and an extra copv tn
the person sending the CLUB, $50.
anu the only magazine that can be introduced
into the above clubs in place Of the Lady's Book
is Arthurs Home Magazine.
Special Clubbing ,eiM other Maqa,iae,.
uodeys Lady's Book and Arthur's lone Maea-
zine both one year for So go
Godey's Lady's Book and Harper's Magazine
both one year for S4 so
Cooley, Harper, and Arthur will all three he sent |
one year, on receipt of So 90.
treasury Notes and Notes of all solvent banks
taken al par, BE careful and pay the postage
on on your letter Address L. A. Cooley, 3Ss I
Chestnut Street, Philadelphia, Pa. '-'
NEW VEssEL.-E. & C. Moore hav. ann
menced to build another coasting scboopsr !,
their ship yard, foot of Fourth street.