The Cecil Whig., 1862-10-11
The National Tax Law.
IMPORTANT INSTRUCTIONS,

under tine law passed at the last session
of Congress, have received the following
instructions from Mr.. Boutwell,, the
Commissioner of Revenue
l. All mechanics, except those who
merely do repairs, must be registered as
manufacturers, and must take out a
license as such, if their annual sales
amount to s 900.
=. But mechanics and other manufac-
turcrs who sell their own manufactures
at that place where they are produced,
are not required to take Out an addition
al license as traders. This does not
include rcctificrs, who must pay both
licenses.
8. If manufacturers have an office,
depot, store room or agency, at place
different from the place where the goods
are made, or if they sell the manufac-
lures of others, in addition to their own,
they must pay traders as we'll as a
manufacturers license. Thus, tobac-
conist who both makes cigars and keeps
for sale goods in his line which he has
purchased, must take out both licenses.
So must druggist, who also makes
patent articles, or medicines, &C., for
which he has a private formula or re-
ceipt.
4. Persons who keep bar rooms or
saloons for the sale of Liquors, must take
out retail liquor dealers license. If
they also furnish food, they must in
addition take out an ealng house
license; and the sale of cigars, &C.,
requires tobacconist' or retail dealers
license besides. Billiard tables require
a special license, and bagatclle tables
arc rcckoned as billiads.
s. Commission merchants, who arc
also ship or commercial brokers, arc
required to take out two licenses.
6. Grocers selling -four by the barrel,
or salt by the sack, or any other article
in the original package, are reckoned as
wholesale dealers.
7. Stamps must be attached to the
papers requiring them at the time Of
their execution, and must be obliterated
by the person writing his initials upon
them. Telegraphic dispatches must be
stnmped and cnIaccd when delivered to
be transmitted. But railroad and tele-
graph companies are not required to s.amp
their own dispatches over their own
lines.
s Arrangements will be made with
the collector of this district to sup.
ply stamps to parties desiring to pur-
chase $50 worth or over, at the rates of
discount established by the Treasury
| Department.
9. Noes and bills of exchange drawn
for certain sum, with interest, will be
stamped according to the principal sum.
Foreign currency will be estimated at
the real par Of exchange ; the pound
3 erling for instance at the rate fixed
for sovcrcigns, not at the nominal rate of
$4.43a, nor at the market rate ex-
change, which is now something above
the real par.
10. On and after October lst the
following instruments must be stamped ;
All agreements, appraisements, checks,
sight drafts, promissory notes, inland
and foreign bills of exchange, bills of
lading to foreign ports, packages, &c.,
per express, bonds, certificates of stock,
or profits, of deposit in banks, of dam
ages and all other certificates, brokers'
mcmorandums, conveyances, mortgages,
leases, tclcpraphic dispatches, custom
house entries and manifests, policies of
insurancc-life, marine and fire, and
renewals of same, passage tickets to
foreign ports, powers Of attorney, prox-
les, probate of wills, protests, ware
house receipts, and writs or o;hcr
original process for commencing suit
Also, patent medicines, perfumeries and
playing cards.
The following letter has been received
by VIM. j.. Bcale, Assessor for the
Third District, relating to public houses
and liquor dealers exclusively:
TREASURY DEPARTMENT, Office
Internal Revenue, Sept. %, 1862.
SIR Your letter Of the 18th inst,
relative to the licensing of dealers in
liquors is received. A tavern is defined
in article IL, Section Ga, as place
where " food and lodging" are furnished
to travellers. Restaurants, answering to
this description, and also selling liquors,
must be licensed for each business. If
lodging is not provided, they must be
licensed to sell liquor under Article 4,
Section Ga, and also as seating houses" "
All taverns where liquor is sold at re-
tail must be licensed to retail in addi.
tion to the tavern license. Dealers III
liquor, however small their receipts,
must procure license.
Very Respectfully.
GEO. S. BOUTWELL,, Com'r.
VIM. E. BEALE, Esq, Assessor.
The explanation Of the instructions
as understood by the Assessor are, that
in Il tavern or public house where liquor
: is sold, licenses must be taken for eacl
business, the license for the tavern te
: be according to the rental, and the Ii.
} eense for liquor in all cases to be twenty
dollars. BY retail is understood any
quantity under three gallons. 10 sci
above thai quantity is wholesale, anc
the license is one hundred dollars Res
: taurants which furnish bedding, ant
which keep liquors, are required tt
obtain three licenses, first tavern Ii.
, cense, secondly license for the liquor
! bar, of twenty dollars, and thirdly /;
license for the eating bar, costing ter