The Portland daily press., 1862-10-02
Collection of the National Tax---Instruc-
tions to the Collectors.

The collectors appointed under the recent
act of Congress, to collect the national tax are
making their arrangements and will soon com
mence operations. The Commissioner of Rev
enue at Washington, has just issued the fol-
lowing important regulations to the collectors
at Philadelphia, which apply equally to col
lectors in this locality:
/. All mechanics, except those who merely
do repairs, must be registered as manufacture
ers, and must take out license as such if their
annual sales amount TO 800.
2. But mechanics and other manufacturers
who sell their own manufacturers at the place
where they are produced are not required to
take out an additional license as traders This
does not include rectifiers, who must pay both
licenses.
3. II 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 manufacturers Of Others, in addition to
their own, they must pay traders as well as
manufacturers license. Thus, a tobacconist
who both makes cigars and keeps for sale goods
in his line which he has purchased, must take
out both licenses. So must a druggistl who
also makes patent articles, or medicines, &c,
for which he has a private formula or receipt.
4. Persons keeping bar-rooms or saloons for
the sale of liquors must take out liquor deal
ers' license. If they also furnish food, they
must, in addition, take out an eating-house IL
cense; and the sale of cigars, &c, requires
tobacconist's or retail dealers license beside.
Billiard tables require a special license, and
bagatelle tables are reckoned as billiards.
B. Commission merchants, who are also ship
or commercial brokers, are required to take
out two licenses.
g. Grocers selling flour by the bdrrel,or salt
by the sack, or any other article in the origin-
al package, are reckoned as wholesale deal
ers.
Z. 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 dispatch
es must be stamped and effaced when deliver
ed to be transmitted. But railroad and tele-
graphic companies are not required to stamp
their own dispatches over their own lines
8. Arrangements will be made with the col
lector Of his district 10 supply stamps to par
ties desiring TO purchase $50 worth or over, at
the rates of discount established by the Treas
ury Department.
g. Notes and bills Of exchange, drawn for a
certain sum, with interest, will be stamped ac-
cording to the principal sum. Foreign cur
rency will be estimated at the real par of ex-
change; the pound sterling, for instance, at the
rate fixed for soyereigns, not at the nominal
Idtt VI Sf 10 o-f, nOT az tfie market rate oil
change, which is now something above the real
par.
10. On and after October 1, the following in
struments mnst be stamped: All agreements,
appraisements checks, sight drafts, promssory
notes, inland and foreign bills of exchange,
bills of lading to foreign ports, packages, &C.,
per express, bonds, certificates of stock, or
profit, OF deposit in banks, of damages, and all
other certificates, charter parties, brokers men,
orandurns, conveyances, mortgages, leases, tel
egraph dispatches, custom house entries and
manifests, policies of insurance-life, marine,
and fire, and renewals of same-passage tick
cts TO foreign ports, powers of attorneys, prox-
les, probate of wills, protests, warehouse re-
ceipts, and written, or other original process
for commencing suit. Also patent medicines.
perfumeries, and playing cards.
In reference to public houses and liquor
dealers exclusively, it is defined that in a tav-
ern or public house where liquor is sold licen-
ses must be taken for each business, the IL
cense for the tavern to be according to the
rental, and the license for liquor in all cases of
retail, to be twenty dollars. By retail is un-
derstood to be any quantity under three gall
ons. To sell above that quantity is wholesale.
and the license is one hundred dollars. Res
taurants which furnish bedding. and which
keep liquors, are required to obtain three Ii
censes-frst a tavern license, secondly a Ii
cense for the liquor bar, of twenty dollars, and
thirdly license for the eating bar, costing
ten dollars, when the receipts amount to, or
exceed one thousand dollars per year. Eat
ing houses are permitted to keep confection-
cry without an additional license.
All dealers in liquor by retail are required
TO pay license of twenty dollars per year.
The penalty for refusal or failure to take out
license is a fine of three times the amount of
duty or tar imposed by the law, one half of
achich goes TO the iWormer. These taxes are.
of course, in addition TO the State and city IL
censes now imposed, and the accumulation of
expenses will materially affect the smaller
dealers who abound in every part of the city,
The prosecution of delinquents is made i'm
peratiye on the collectors, who hold the
names and residences of all dealers, so that
escape from the penalty is next to impossible.