Marshall County Republican. (Plymouth, Ind.) 1856-1878, 1862-11-20

The Excise Law.

III relation to the Intent anu tuosuuo W
the National Excise Law:
Persons selling meat or produce st .
stall or store, are to be regarded as retail
dealers, and are required to take out licenss
as such. This includes farmers and 9TH
ers who sell their products at market
houses or otherwise. where the amount OF
sale exceeds 81 900 per annum.
Persons selling like commodities n
wagons, from house to house, are held to
be peedlers, and must take license -
such. where their sales exceed 81 600
Persons engaged in the production OF
articles enumerated in the proviso to latter
part of 18th section, and which, are declar-
ed not to be manufacturers within the
meaning Of the act. are not required to
take license as m anyfaourers. but when
the annual sales amountto $1,000 or more.
| they must take license as wholesale or re-
tail dealers, as the case may be. This de-
eision involves millers, bakers, and other
similar occupations.
If a retail dealer occasionally sells an
original piece or package of goods to con-
sumers only, he does not thereby
subject himself to a Wholesale license duty:
but if he sells such orr gipel package to
persons to sell again he must take whole.
sale license. rf e9.c+
Mechanics, except those who merely do
repairs, when their annual sales amount to
81, 900 must take Manufacturers license.
Manufac turers may sell their manufsc-
lures at the places or factories where they
are produced without an additional Dealers
/ license. sass E, sa.rr
Rectifers Of liquor cannot sell their
liquors under q license as Recti6ers. A
seperate license as wholesale or, retail
dealer in liquor. as the case may be is re-
quired. ~. ur.l,
Manufacturers making any amount
over six hundred dollars per annum must
pay q tax upon the whole amount manu-
lfactured- es3W e.f l-Ho3
Manufacturers Of articles. upon which
q duty has already been paid. such -
merchant tailors. boot and shoe makers.
&C.. are subject to tax upon the whole val
1uation. sdU v sf
On articles finished into FIRE -pIsces.
monuments, DC, DC. duty should be lev.
iei but as slabs and blocks are not liable
to duty, the manufacturer who finishes
VIII Ue lldOfe iOE Tie WUOlc Tdiuc.
House builders are not manufacturers
under the law. rs sdi7ssJ
! Manufacturers carrying on business in
two distinct places take license for each
place.
!, A hotel. inn. or tavern keeper must
take license as retail! liquor dealer in or
der to sell liquors. His license as keeper
enables him to sell cigars. and there is no
reason for subjecting him to an eating house
license
| would state that any person carrying
on any trade. business. or occupation, fos
, which license is required under the law.
, W thout first TAX ng out such licyns-. for
feits penalty equal TO three fines the g.
mount Of tie duty imposed .tor the same,
, for erery offence. 'as a l9i ZFaF
Persons engaged in manufacturing are.
f within ten days after the first day OF each
month, to make return to the Assistant
Assessors Of ,heir respective divisions Of
the products. sales. and delivery Of sach
manufacturers for the preceding month.
which return must be verified by oath or
sfirmatiOn before some competent msgis~
trate,
Distillers are required to render to ths
Collector on the lst. 10th, and 20th day
OF each AMI every month. or within FIVE
; days thereafter. general account of the
number of gallons of spirits distilled and
sold or removed for consu nation or sale.
and the proof thereof, for period or frac-
i'tional part of . month next preceding
such report, and the duties on the same
Brewers are required to make like
return to the collector, a. the end of esch
and every month or within ten days ehere-
after.
Persons slanghtering horned csttfs sud
sheep for sale are required to make return
of the number so killed. to- the assistant
assessor. at the end of each month";
Persons killing hogs. over six months old.
exceeding twenty in nnmber) for sale.
are required to return the same to the as
sistant assessor. 81
Manufacturers before commencing, or IL
already. commenced. before continuing
such manufacture, for which he, she. Of
they may be liable to be assessed. shsll fur
nish to the assistant assessor 4 ststemenf.
subscribed and sworn. setting forth the
: place where the manufacture is carried on,
name of manufactured articles. the propos-
ed market for the same. whether foreign
or domestic and generally the Mind and
quality manufactured OF proposed to be
manufactured. Where this has not already
been done parties Interested should
ct once comply. A fsifure to comply
with this requirement involves forfeiture
of the manufactured article.
Marriage certificates come within ths
meaning of the clause Of the excise law
frelating to certificates "of any other iles-
4 crjption than those mentioned Ia the sched-
ule. and thereforersquire . ten cent stamp
\ The commissioner also decided that Q
dealer who sells soap. candles. starch. or
tea by the box, or salt by tho wagon load
Ito consumers. is not wholesale dealer un.
der the law, unless he sells tothoss Who
buy to sell again. in which case they must
take out . wholesale dealers license: thAG
owners Of planning mills securing lumber
to be plsnsd. dressed or meiered for floor.
ing by them. they merely charging their
customers for their labor upon the sams,
arc not liable TO tar under ths law s.,..
Can't, Semmes. Of tia R100,t