New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-10-16
IIF7TR OF tOItfEToH % IhfKNNtl hkFENN
F0rKTH District, STATE or Ns~-fokx.
: L 4 u

/ VIII De iOlnc answered. Dy TIE NOmiAlhslouor, NE
Boutwell,, in the following correspondence:
cry,cs oy CotLxcror ., IsrsEs.t RkyEyvll
I FOUKTH DISTRICT, STATE or Ns~-fokS. I
NEgYORK, rs franklin street, Oct 8. 1863
SIN: l. Must rectided spirits be lA'Psc,sd ahet b.
Ing recdel IN ho.s cases IN which the article rec!ed bal
becu inspeeted before was 20 hs process fss
fyins
3 Are res,iied spirits pbjec. to any and what duty sla
henr recsd IN those in which duty hall lvs s-ss
p,ia upou,e article rectiGsd before Subjected 10 .s
rectiiying process'
large distinct tusuess 4 due In the minusscursd
Cordisl. bu, the article ia specifically nsnsd pm
v6ed for in the Cor6iss being made in god pan
spirits may think be properly considered smbs,sds
the definition Recer in subdivision eish. Of secsta
81 Of he act and be subjected to the duty orI The
provision, OF the requiring inspection would not hoe
ever me, apply to the manufacture Of cordial.
An rigi'm this view Of the busne"'
The manufacture or dis,illa.ion Of syups-Lsmo-. Scr
,ip.ra .c-is also large bushes. bch is PROVIDE
f1r by IN the Lew. Being made from s,oehs
.ine matter mixed with other materials they may think
be- properly con.ijcrei Hacufscufe and BE- taxed
suc under The clause paragraph Of section IS at ps 3d
tho L.g conmensns al manufactures Of cO.tOn &c.
# other materials rot ia hs ofhsrws pvc.iied m -
duty Of three per csn,nm ad vslor M IL th' opinion
the liability oil the ar'cle correct
= Uuder he peculiar eonjunc.ive phseoosy Of section r.
d,ci ng that from AID after the first day VI May 1862 socs
.h, be levied collected ssd paid By person OF ssos
owning any csrsee y.eb and" billiard table tho scvera
duties &C. forth in Sehedue daty be densHde<
peron who keeps for ONLY cc,rrg' or eS'rss
Of tie kiad d,,iguaej AID yah oni 5aerd tbe and
also 10 n. owner Of ysct billiard table ony Or vii
the word aad" ia the law Be read by n,eadmeui Or"
&. Are persons who purchase fosu imported cloths 'Iis
uu.ns aceI ohog duliabe articles and car up shi ce%
tie into garments articles Of wearing OF perosa
apparel and them Cor sse to amount exceeding aan"HJ
90 20 be considered ansfae.srersr snt taxed thf~
per ceuum on the amour, their stock OF such garments
articles personal apparel! under the p'or" o. 'eeH
page - u the law. which declares Iass o. 81 COINS
&C. manufactured into other fabrics Sc, which sdHJ
shall have been paid he ore the 30 m'aT's
,u.ed &C. the tar Of three per shall be as'''d 0S
upon the Increased value thereof Oash, this duty o. tn~
per cent e. be assessed ouy upon the ca'd ras, Of ~
stock into personsl apparel by the c's'op PEI
referred tot
Anu Sir very respectfully. your ebedeat servant
JOHN MACK. Collector Ah D,rs
- Hon Gso. S. BorrwKLr, COmai''ionsr ineru' ss'~
nue.. Warrington.
REyISUk, Oct. II, lb'
SIR: Your letter of the 9th irst has been received
srde Yo- frs, and second questions answered by ~f
decision Of the 9Th inst according TO which the base. 'os CAR
esng the sount o. license duty that reclihef Of ino'"
ub, TO- under the Iuernsl Revenue law. the ns~o""
bl,r OF casks con,snins than % gallons e'ch pe
dqcsd by the process OF recihcaton, md rsf OF Nes'ds
Of psf gray used R.oiiGers will keep record Of !"
onanv Of liquor produced sud viii be required 10 ma's
monthly return of the the Assistant, Assessor '''
.cried nd sworn aud pay the amount OF license h "s
thereon. when required 10y the Collector.
II follow. tlat the article rcct.d. before It wa'soeees
70 The fying process. need be regarded By mo e'e
- itpf'
to the quantity fquor reciined ,,.
D. lousre rsh, in considering the manuisc,Tso e'''
d. ear,eed in the definition OF subdivision OF see"o'
4. The usnui.cture Of ".rups"leuon. sar'sp'iidA &c
/, TO be considered .. md"Elcef''e' uh'e' '"'
Which va. quote, and 70 be ,sred three per ceaan Id"
loren. .,.,
SCI =, IA speaking OF any peuou or person' aSn''s
Possessing on keeping any carnage ys.h' anu ''"'
~ i,.rr,e,ed az referring to three diAesen. d'e'
Owners VIZ. Such as possess any cirragei ana
t M a.. possess any yacht; and, third els" SIC" :"
ps.,e.. lay billiard tables. If you read the ps'Ns',
or ,crnples with regr to the Interpretation o. '"'
ga ." win disappear II is believe. in strict 'ces''"
with rrpmmar and usegc TO employ it thus whh wv
of"o," ,,.a
T. Your sAth question /, answered by the dedn'" ''
by TINS department that manufacturers oil ce'"s -
ouircd TO pay duty the whole value Of soods -,
Ia, them, aud no, on the increased rdiEs o! the' s
,bs vain. Of the cloth This priscipe holds eooa sI,
with regard to all ms uuiac.ures. Tho exceptions
sec,i on 30
| am, sir. very respectfully, ,s,,.r
gro 5. BOUTWELL,. Co"ml'"'''s
joins MACK esq, Collector foaTsn p'''''"
street, New.York