The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1862-10-10


The Collection Of the National Tax
! Important Instructions to the Col
| lectors.
The Collectors appointed under the re
| cent act of Congress to collect the nation.
al tax are making their arrangements. and
will soon commence operations. The
Commissioner of Revenue al Washing
tor has just issued the following important
regulations TO the Collectors a, PhiIadel-
phia, which will apply equally to Colec
tors in this locality:
l. All mechanics, except those who
merely do repairs, must be registered as
manufacture and must take out license
as such if tho annual sales amount TO over
81 600
2. But mechanics, and other manufactu
rers who sell their own manufactures at
the place where. they are produced are
not required to take out an additional Ii
cense as traders. This does not Include
rectifiers who must pay both licenses.
g. If manufacturers have an office, der
pot, storeEoom, or agency, at p ace diff
/ ferent from the place where the goods are
made, or If they sell the manufactures of
others in addition to their own, they must
pay traders as we'll as a manufacturers
license. Thus, tol acconist who both
makes cigars and keeps for sale goods in
his line which he has purchased, must
take ont both licenses. So must drug
gist, who also makes patent articles, or
medicines, &c, for which he has pri
vate formula or receipt.
4. Persons keeping bar rooms or sa
locus, for the sale of liquors, must take
out a,Iiquor dealers license If they also
furnish food, they must, in addition, take
out an eating, house license and the sale
Of cigars, &c, requires a tobacconist's or
retail dealers license, besides billiard ts>
bles require special license, anu bagatelle
tables are reckoned as billiards.
5. Commission merchants who are al
so ship or commercial brokers are required
to take ont two licenses.
6. Grocers selling flour by the barrel
or salt by the sack, or any other article
in the original package, are reckoned as
Wholesale dealers. .......-
7. Stamps must be attached to the pa
pers requiring them at the time Of their
execution, aud must be obliterated by the
person writing his initials upon them
Topographic dispatches must be stamped
and efaced when delivered to the trans
mitted. But railroad and telegraph com
panies are not required to stamp their
own dispatches over their own lines.
s. Arrangements will be made with
the collector of this district to supply
stamps to parties desiring to purchase
fifty dollars worth, or over, at the rates Of
discount established by the Treasury De
partment.
8. Notes and bills Of exchange drawn
for a certain sum, with interest, will be
stamped for the certain sum. Foreign
currency will be estimated according to
real par of exchange the pound sterling
for instance, at the rate fixed for sover-
eigns, not at tue nominal rate Of "a Al / 2
nor at the market rates of exchange which
is now something above the real par.
10. On and after October 1st the fol
lowing instruments may be stamped All
agreements, appraisements checks, sight
drafts, promissory notes, inland and for
eign 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,
memorandums, conyeyances, mortgages,
leases, teIegraphic dispatches, custom
house entries and manifests, policies Of
insurance-life, marine and fire, renewal
of the same-passage tickets to foreign
ports, powers Of attorney, proxies, pros
bate of wills, protests, warehouse receipts
and wrts or other original process of
commencing suit Also, patent medi-
cines, perfumes, and playing cards.
In reference to public houses and liquor
dealers exclusively, it is defined that in a
tavern or. public house where liquor is
sold, licenses must he taken for each bust
ness, The license for the tavern to be &C
cording TO the retail, and the license for
liquor in all cases OF retail to be twenty
dollars. BY retail is understood any guam
tity under three gallons. Restaurants
which furnish bedding, and which keep IL
quors, are required to obtain three licenses
first tavern license, secondly license
for liquor bar, of twenty dollars, and
thirdly license for the eating bar, cost
ing ten dollars. when the receipts amount
to or exceed one thousand dollars per
year, Eating houses are permitted to
keep confectionery without an additional
! license.
All dealers in liquor by retail are re-
quired to pay license Of twenty dollars
per year The penalty for refusal or fail
ure 20 take out license is a fine Of three
times the amount of duty or tax imposed
by the law, one half Of which goes to the
informer. These taxes are Of course, in
addition to the State and city licenses now
imposed, aud the accumulation of exPen~
ses will materially affect the smaller dealers
who abound in every part OF the city
The prosecution of delinquents is made
imperative on the collectors, who hold
the names and residences of all dealers,
so that escape from the penalty is next to
impossible.
The ISSUE OF LETTERS OF MARQUE.-
A special dispatch to the New York 7ri-