Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-10-06
zen advertisements,
rVHE INTERNAL REVENUE TAl

Notice is hereby given that the September lists
Will DC kept open until the evening Of WEDNESDAY.
the eighth inst his IS to accommodate persons who
required by law to authorize them to carry their
several decisions have recently made by the Com
missioner Of Internal Revenue, touching some of the
DIVISIONS and acquisitions Of the law which have been
of obtaining licenses, which is very important tile
With very lew exceptions, Manufacturers Mechanics
and Dealers who do business the amount of 1000
ton of farmers selling exclusively the products Of their
own farms al persons going from place to place.
have pedders license; this includes sellers Of bread
meat, ice soap, yeast aud all otber articles sold that
way.
Manufacturer Mechanic producing goods that
pay duty, such as Cloths Machinery. Wooden Ware.
aud the like, should take Manufacturers License make
monthly returns of his products, and pay such duty
license TO authorize him to sell the goods which he has
manufactured and upon which he pays a duty, but a
manufacturer of Cotton Warps Marble and variety Of
other articles named exempt in section Is of thr law
need not take manufacturers license as mis- goods are
meaning Of the laws, but they must take dealers il
cense to authorize them to sell their goods Some Ice
Deaers seem to suppose that as the ice season for this
year has nearly passed, it will be sufficient for them
take their license next spring but this apprehend is
mistake If they have dealt in ice since Sept l. Uhen
the law went into effect they be liable pros
ecution unless they apply for license.
here is some danger that dealers may put a wrong
construction upon the language of the Commissioner
when he sSys Grocers and others may sell by org
nal package to consumers, under a retail license.
think this will apply class dealers who sell
WoStiy largely ~ Class OF consumers
who may Guy sell again. but buy wholesale
cause they use large quantities Of particular artcles
for inst nce traders who deal mostly in tacturers
artices-such oil, starch, dyestufs, and the like.
think that wholesale trade, within the meaning of
the law All liquor dealers including town agents must
have license If they sell in quantities larger than three
gallons, wholesale cense if less retail license. In
all other business, Wholesale license will authorize
wholesale and retail trade but not in this person who
wishes authority to sell in both ways must take license
for each.
If person Hho is required by the law to have license
negects to make application for or take the license, he
u COmpl L,
and the law makes it the imperative duty the Col
ector and his Deputies to commence prosecutions az
all persons who are doing business in violation of the
excise law.
deem 1t to be my duty, in the assessment of the tax
TO give all the information in power concerning it,
an especially to give all who required to have
cense an opportunity to make application and obtain
them without being subjected to cost. To that end
give this notice, and will Eeep the September lists omen
above stated IVERS PHILLIPS F
Assessor 5th Massachusetts District