Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-12-04
Prom the Daily ne'aid of Nov. go.
Decisions by the Commissioner OF Entsr-
mai Revenue.

reported decisions Of the Commissioner OF In
tenal Revenue,
DEoBloNs.-The general principle of the
Excise law is that each particular mauu'ec-
ture is taxed for Its value, though materials
used in its production arc in themselves man
uiactures on which duty has been previously
paid. This is true of shoes made from taxed
leather, of engines made from iron on which a
tax has been paid, &c.
the place of manufacture, but has not taken
out license, not kept his factory in operation
since September LIST, such goods are subject to
duty whenever sold or removed from tho place
of manufacture.
Coaceraig the Tanning Of Leother A tan
ner who receives hides from other parties
(owners,) upon an agreement to tan the same
by the piece or by the pound, NAV remove the
tanned leather, without inspection, to such
owner, whenever it is ready to 90 forward,
having first obtained and filed at this Office the
written certificate Of the Assessor and Collector
of the District in which the tannerv is situated
that in their Judgment such removal will not
be prejudicisl 10 the just administration of the
Excise Law: Prouided, that every tanner so
removing tanned leather shall make monthly
return to the Assessor of the District of the
number and weight of the sides or pieces
OF leather so removed and provided that
he shall furnish 10 the Assessor, monty,
the Inspectors certificate of weight and quality
Of the leather so removed during the previous
month, and that the tax shall be paid in the
District where the tannery is situated.
In Regard &c Tanning Leather and Making
Shoes d: Tanning Leaf er and manufacturing
shoes are distinct branches Of manufactures, and
the product of each must be taxed, though the
same person may he engaged in both branches
of business.
The cutting of shoes, however, as subiecting
the material to no new process affecting It's
quality, may be considered as part of the shoe
making, and exempt as such from taxation as
a seperate manufacture.
Finished or curried upper leather made from
| rough leather, upon which the tax has actually
been paid, is not subject to any additional
tax in consequence of such finishing or curry
ing.
In reference TO the place tcbere a M1nufnC-
twrer'S Lcence should be taken OUT and the
1aS paid: A manufacturers license should
be taken out in the District where the manu-
factory is situated. The tax must also be paid
to the Collector of the same District.
Goods sent by a manufacturing establish
ment to its agent are regarded as still In the
| factory. In such case the tax is due when
| the goods are sold or removed from the agents
| hands.
A commission merchant cannot be regarded
as an AGENT and whenever goods are removed
from the factory and sent to commission
house, they are at once liable to assessment.
In regard to the 1de upon Manufactures
produced since the 3lst day of August, and
deJiUered uade' contracts of sale, mode prior
to the lSt of July last: The manufacturer will
pay the duty upon such goods, without regard
to the fact of ouch contract.
The manufacturer will be authorized to col
lect of the purchaser the amount of the taxes
so paid, whenever satisfactory proof shall be
| furnished to the Commissioner of Internal Rev
| enue, that the contract was made prior 10 the
LIST day of July last, and in good faith, between
| the parties, aud towards the Government, and
that taxes properly assessed upon such goods
| or manufactures, have been actually paid by
the seller.
A manufacturer of any article for the Gov
eminent must pay the tax as though he were
selling to an individual.
In reference to Manufacturers of Cothjnq ::
When persons receive from a manufacturer of
clothing, whether in the same town or at dis
lance, garments to be made, and, when finish
ed, to be returned to the manufacture or own
er, as aforesaid, such person may not be re-
qulred to pay the tax of s 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- tho value
thereof; together with the name and residence
OF the person for whom the labor has been per
formed. Such list shall be transmitted, by
the Assessor receiving the same. to the Asses
sor Of the district wherein the owner of the
goods resides, or has his usual pace of bust
ness, to the end that the tax thereon due, under
the excise law, may be paid in the district
where the actual owners place of business is
situated.
In regard to Iron Castings: All castings
which are so we'll known, and 80 generally
used, as to have commercial value, must
be taxed as manufacturers when sold or re-
| moved.
Other castings made upon special order of
machinist, but which are not known to the
trade as manufacturers in themselves, ale ex-
empt, not being manufactures within the con-
temptation of the law
Where person makes castings only, no
must pay the tax thereon. If, however, he
manufactures castings, and uses them himself
In the manufacture of other articles, the tax
can be assessed only on the last The right
t. levey tie tax depends upon the fact of sale,
or removal for sale or consumption.
In relation to Partnerships; Section 6 pro-
vides that any number of persons carrying on
business in oopartnership may be licensed to
ira rsact sucl business at the place, and in tho
manner specified in the license. In order that
one license will avail for several persons or
members of firm, the Assessor must be salts
fed: