Marshall County Republican. (Plymouth, Ind.) 1856-1878, 1862-11-27
THE FEDERAL TAX.


DECISIONS OF THE COMMISSIONER OF INTER
NAL REVENUE.
The general principle of the Excise Law
is. that each particular manufacture is tex
ell for it, value. though materials nsed in
it's production, are in themselves manu-
facture>. on which duty has been previ
ou>ly pail. THIS is trne OF shoes male
irun, on which tax has been paid. etc.,
etc.
Where a manufacturer has goods on
hanl at the place of manufacture. but has
not taken out license. nor kept hi, factory
in operation sinee September l>t: such
goods are subject to dnty whenever sold
or removed from the place OF manufac-
ture- .co- Is
NO 2-coNcERSIyG THE TANNING or LEATHER
y tanue. VIII, receives hides from other
parties. (owncrs, upon an agresment to
tan the same by the piece. or by the pound.
NAV remove the tannel leather without
inspection. to such owners, whenever it Is
really to so forward; having first obtained
and filed AT this Office the written gcertii-
cate Of the Assessor anl Collector Of tie
District in which the rannery is situated.
that in their Judgment such removal will
notI be prejudicial TO the just aIministra-
tion Of the Excise Law: Proviied. that
every tanner SO removing tanned leather
shall make monthly return to the AS
sessorroithe District. Of the number and
weight of the sides of pieces of leather so
removed: and provided. that he shall fur
nish to thc Assessor. monthly. the Inspec-
tors certificate of the weight and quality
of the leather so removed during the pro-
ccehing month. anl that the tax shall he
pail ia the district where the tan,ery is
situated. .F~sttf fff.ss
NO. 3--Iy REFERAScE TO TANNING LEATHER
AND MAKING SHOES
Tanning leather and manufacturing shoes
are distinct branches of manufactures. and
the product of each must he taxed, though
the same person may be engaged in both
branches OF business. s7s s5s ha
The cutting OF soles, however, as sub
letting the material tn no new process az
siecting it's quality. may be consideied as
part OF the shoemak:ng. aud exensp. as
such from taxation rs a separate manufac-
ture. i...5 a.,
Finished or cuTried upper leather made
from rough leather, upon which the tax
his actually been paid. is not subject to
any additional tax in consequence u, sugh
finishing or ctfrying. -s'
Nd 4--IS REFERAycE To THE PLACE WHERE
A AMlSTFAcruRE's-LIc LICENSE -suo5LD BE Ia
-KeS oUr AND THE TAX PAID.
2 A manufacturer license should be ta-
ken out in the district where the manu-
factory is situated. The taxes must also
be paid to the collector of the same dis
trict.
Goo..s sent hy manufacturing estab-
lishment to its agent. are regarded as still
in the faetp y. In such cases ,tks tax is
due when The goods are sold, or removed
from the agents hands. ses ia1eo
A commission merchant cannot be re-
gasdc,l a. an agent: and whenever goods
are remevpd from the factory and sent to'a
commission h,fse. they are at once liable
to assessment -"
NO. 5--IS REFERENCE To GOODS PRINTED
SINCE Aueusr 3 lsr. uros CLqres xAse
FacruRED PREVIOUS TO sET- 1sr.
Goods printed since August S1st. upon
cloths manufactured previous to September
1st. on which no duty or tax, has been
paid. are liable to assessment upon the
present value OF the goods. -. -. ~,
The provision OF Sec. IS. authorizes an
assessment upon the increased value only
when the duty or tax shall have teen paid
bsfors the cloths were 90 prepared or pratt
ed. Tfy{ItfTf 70 aTfT1
Manufacturers of3rubber. oil. and other
cloths usiug goods. on which the tax has
been paid. are liable 70 taxation only upon
the increased valne. ~ =. .ses6ss..b - %
no. 6--lS REoAhp ro the FAX ufos MANU.
|! rxcfrnks PhoDt cEn SINCE THE 31sT DAy,
OF AUGUST, AND DEDfvEREo UNDER CON-
TRACTS OF SALE. MADE Pkion 10 THE 1sr
or July LAST IT, =, -st< ~
The manufacturer will pay The du9 sp-