Burlington free press. [volume] (Burlington, Vt.) 1827-1865, 1862-10-10
LICENSES AND STAMPS.

IL Is Impossible In the columns ot news
paper like ours, to give at length the law OF
Congress imposing cxcise duties-a law which
came into force rartly ca the lst OF Sep:em
Der, and partly or the 1T OF October. The
law fills a thick pamphlet, and the wise
WY Is !-r every one 10 puschas- d copy for
few cents at the bookstore, and ke.p it for
examination AID reference. = Lard work
apparently. for a large portion %, the COM
muaity tor,alize THAI it concerns tLcm-that
they have licenses to get, lists a. ke oat,
STAMPS t. purchase, AID jha, rs = are liable
t Icnal;i.s f'r neAecting thcir duties as
prescribed by it. OF course, too, a law 50
novel in lis character Tor ibis country, and
containing 50 many details, causes great
many questions to be raised as to the mean
ins and scope oi some # its provisions. We
find IN the newspapers several letters from
the c mmissirner Of Internal Revenue, Hon.
Geo. 5. Boutwell,, in answer To inquiries ad
dressed to him, and almo-, every day adds
to their number. From those letters. we
take sundry extracts which are sure to
clncsrn many persons in our community.
LICENSES.
On tie subject Of licenses, Mr.. B5utwell
writes to Chas. Andrew, al ASSESSOR in
Massachusetts,, as follows
SHIN reply to yoar letter OF sept, Gath, 1
have to say that ilacksmiihs who manufacture
goods T. the amount OF one thousand dollars Per
annum, are sui Jet to license as mlnufactureTs--
Repairing, setting shoes, and similar work, can
not te considered manufacturing, however, and
the assistant assessors must use thci. b--t juig-
ment in making their assessments.
Miikmen ani markeimen, who buy any portion
Of their stock and sell 70 houses and stores fr m
carts, should take license pcdders. II they al
so keep stands or shops, they should tee licerscl
as retail dealers, in addition 10 the license as pcd-
dlers.
Painters are not suijest to license as lanufac-
turcrs
A dealer Who sells barrel # Hour, piece Of
goods, or ether original package, to the consumer
lie not considered Wholesale dealer, or obliged e
take license Us such. Selling goods in original
packages to dealers, to be sold again, Constitutes
wholesale dealer.
Farmers can sell the products q Il cir own farms
without license.
To Thomas W sweeney. ala Assessor il
Penusy he writes as follows
consider that tavern keeper luu-; b. lieens
ed as q retail liquor dealer 10 order TO c-li liquor
lie is expressly permitted 10 seli cigars by article
G. zee ron -, Gad his tavern license enables aim
$50 provide i0ci and lodging see ~ Teas9E
tor sabicctiug him 90 an eating leu e H.
oeHse.
ANY person selling meat or p.o-uce az Z
stall or store, should be considered a retail deal
er.
Those who sell in wagons from house t. hous
should he licensed pcdilers.
have considered sail makers as maaufle
turCrs.
If a person whose occupation Is that OF retail
dealer occasionally sells in original packages e
consumers, be Is not thereby required % take Ii
cense as a Wholesale dealer; but # he sells u
original packages or by the piece to those who buy
to sell again, be mast take license as wholcsal
dealer.
have decided that persons who are engaged II
| the production Of the articles enumerated IN tn
last par, of section > as not considered mluutlc
tuners within the meaning Of the act do not raquir
4 10 be licensed as manufacturers.
Tie prov sion in section &C relating to nanufac
tureIs does NOT apply TO them, and hey must b
licensed as Wholesale or retail dealers, as the cas-
| may &c.
This decision involves bakers, millers, AMI sin
| liar occupations.
Where bakers sell their bread from carts, ped
dler's license should be taken out fer the driver
each cart.
Butchers carts are sutjeet to the same rule.