The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-11-26


retail. The law contemplates sales at
retail by wholesale dealers.
A dealer who sells soap, candles, tea,
starch, or other articles by the original
package, or salt by the wagon load, &c,
sc, to consumers, is not wholesale
dealer under the law, but if he sells TO
those who sell again, he will be required
10 have a wholesale dealers license. A
furniture dealer who sells bureau, sofa,
or table, TO customers for their own use,
whether in the package in which he re-
ceived it or motifs not wholesale dealer.
no. II. IN REFRRENoE TO COLLECTORS OF
RENTS.
A person engaged in settling an estate,
who collects rents, merely as an incident
thereto, and not as an occupation, is not
liable to license as a commercial bro
ker. II, however, he in any way indi-
Gates his readiness to engage in such,
and accepts il whenever offered, then he
is liable to a license tax, under Sec. Ga,
item ID. The amount of business ac-
tually done, is not conclusive evidence
upon the point. The main inquiry is, is
it the persons occupation "to purchase,
rent, or sell real estate for others" Nor
is it necessary that he should be engaged
exclusively in this employment,
NO. BIN REFERENCE TO BROKERS AND
BANKERS.
1t is impossible to lay down an arbi-
trary rule by which to test mans bust
ness, and decide whether he is a hroker
or banker. The law is explicit. As.
sistant assessors must exercise their best
| judgment, with the facts of each case in
view. Parties who feel aggrieved can
appeal to assessors. If any attempt
were made to decide in advance, such a
decision would confuse the judgment of
the local officers, rather than aid it..
NO. 14-CoNCERNING SAVINGS INsTITU-
TIoNs.
The tax of three per centum must be
paid on all dividends declared due and
payable after Sept. LIST, 1862. The same
tax must also be paid on all sums, added
to surplus or contingent funds.
am not aware of any provision of law
by which proceeds of investments in rail
road or bank stocks are exempt from tax
alton, when divided among policy hold
ers, or stockholders. / am of opinion
that the tax must be withheld from all
dividends and sums added to surplus
funds, and the amount so withheld be
paidEover to the government.
NO. 15--IN REGARD TO REcTIFmR's IL
cENsE.
This basis for calculating the amount
of license duty, that rectifier of liquor
is subject to, under the Internal Revenu,
Law, is, the number of barrels or casks
containing not more than 40 gallons each
produced by the process of rectifcation
and not on the quantity of proof liquor
used. Rectiiiers will keep a record o
the quantity of liquor produced, and will
be required to make a monthly return o
6 the same to the assistant assessor, sub
scribed and sworn, and to pay the amour
of license tax accrued thereon, when re
quired by the collector.
i NO. 16-IN REFERENCE TO EXPLOITATION
OF DISTILLED SPIRITS AND COAL OIL.
Distilled spirits may be removed fror
n the place of manufacture, for the purpos
n of being exported, or for the purpose q
s being redistilled for export; and refine
coal oil may be removed for the purpos
OF being exported, after the quantity {
D. oil or spirits so removed shall have bee
o ascertained by inspection, according
10 the provisions of the excise law, upO
e and with the written permission of III
\ Collector (see form No, 81 of the distric
is without payment of the tax thereon
y previous to such removal The OwnC
10 thereof having first given bonds( form N,
= 32) TO the United States, with sulliciel
D sureties in at least double the amount
il said duty, TO export said spirit or oil, q
lie pay the duties thereon within a perie
not exceeding ninety days, from the da
of said bond
l. This bond must be given by the owD,
ne of the spirit or oil, whether distilled (
= otherwise, and must be executed TO d
ce satisfaction of the Collector before Il
&c spirit or oil is removed from the premii
es where distilled or manufactured
is When a bond for export has been give
e, and permit granted, the spirits or O
70 may be exported from the specified pol
without the intervention Of the collectc
~ under the excise laws, at such port.
~, NO. l7-N REGARD TO THE MANUFAoTUl
70 OF ALCOHOL FROM wHIsKEY, DIsTILLI
"a AND REMOVED FROM THE PLACE OF MAN
FACTURE PRIOR TO SEPTEMBER LIST, 1876
~ Alcohol manufactured from whiske
distilled prior to Sept. LIST, 1862, and
which an excise tax has not been pal
no will be subject TO a duty Of three p
d cent. adj Ualorem.
g. NO. l8.-M REFERENCE TO SALE or L
er QU0Rs.
RS, Alcohol, or spurious liquors OF al
'al kind, can only be used by an apOtheca
AL in compromising medicines.
es When sold otherwise, he will be r
or quired to take license as a dealer.
no A license TO wholesale liquor, confe
lls no authority upon the party holding su
he license to retail liquor. Nor does
th cense to sell liquor authorize the sale
any other kind Of merchandise.