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

i he manufacturer Will oe aurnOsIzed to
collect Of the purchaser the amonnt of the
taxes so paid whenever satisfactory proof
shall be furnished to the Commissioners Of
Internal Revenue. that the contract was
made prior to the lst day of July last. and
in good faith. between the parties. and to-
wards the governments, and that the taxes
properly assessed upon such goods or
manufactures have been actually paid by
the seller.
a manufacturer of an article for the
government, must pay the tax as though
he were selling to an individual. ise 81
Eo.s7---IN REFEREScE TO MANUFACTURERS
/ ifss4 aar OF CLOTHING. .tJ -.
When persons receive from manufac-
turcr Of clothing, whether in the same
town or at distance. garments to be made,
and, when finished, TO be returned to the
manufacturer or owner rs aforesaid, such
persons may not be required to pay the
tax = three per cent. on the value thereof:
proriEed. that at the request of the assist
ant assessor they make utalist subscribed
and sworn; which list shall contain the
quantity of garments so made up. during
each month. and as near as may be, the
value thereof; together with the maine and
residence ofthe person for whom the labor
has been performed Such list shall be
transmitted. by tho assessor receiving the
same, to the assessor Of the district where
in the owner of tho goods resides, or has
his usual place of business, to thcend, that
the tax thereon due. under the excise laws,
may be paid in the district where the ac-
tual owners place of business is situated
NO. SIN REGARD TO IRON CASTINGS.
L.. All castings which are so we'll
known, and SO generally used, as to have
a commercial value, must be taxed as man
ufactures when sold or removed.
81. Other castings. made ucon order of
special msehinst, but which are not
known to the trade as manufactures in
| themselves, are exempt, not being manu-
fActures within the contemplation Of the
law.
Where person makes castings only, he
must pay tax thereon. IT,, however, he
manufactures castings, and uses them him
self in the manufacture of other articles,
the tax can be assessed only on the last
| The right to levy the tax depends upon
the fact Of sale. or removal for sale or con-
| sumption.
NO. 9--IN RELATION TO PARTNERSHIPS.
Section 6 provides tha. any number Of
persons carrying on business in co partner
ship may be licensed to transact such bu-
siness at the place. aud ia the manner
specified in the license in order that one
license will avail for several persons or
members Of firm, <se Assessor must be
satisfied: -
lst. That legsl sni Sesa file partner
ship exists. and not merely % arrangement
or understanding by which 10 evade the
full effect of the license law.
3D. That the parties have place Of bu-
siness, and only ore place, which is COM
mon to ell.
3i. That the alleged members are mu-
tualy responsible for the acts of each 9TH
er. and that they jointly share tho benefits
and suffer the losses Of q common busi-
ness. .-.s go ,-.. r.. -..fsi f,.f
4th. That the parties. on no occasion
transact business on private account in
the branch for which the, firm purpor,s to
have been organized. -a
No. ION REFERExcE TO LAW yERs. ETC.
A lawyer having taken out license to
practice law in certain State. for one
year, will not be permittcd,to remove with
the design of permanently locating to an
other State. and practice his profession
there, without first having taken ont a
new license in the State to which he may
have removed. If, however, the Office
from which the lawyer removes be taken
by another lawyer. his license might be
made available to the new conner, ulder
section Co.,
A lawyer licensed to practice law in q
certain State, may, however. go into ano-
ther State. or into another county of the
same State, on temporary employment
s to argne cause, or to give advice to cli-
ents. without being required to take out q
license in such State or county. 2
a lawyer who displays a sign at his
residence. and transacts business there, as
well as at his office, must take out two Ii
censes.
Ifa person holds out to the public by
words. deeds or writing. that he is engaged
in any kind Of business requiring license.
he must take licease therefor. although the
business in question may not be his chief
or exclusive occupation ~
no. lin REFERENCE TO MARKETMEs AND
oiIIER DEALERS. ...-sf -,
Generally the business of one who keeps
stall in the market is that of fstail
dealer. There are exceptions, however
The assistant assessor aud assessor must
| Judge in each case. If tine dealer sells
chiefly or entirely to consumers, though he
may often sell in the original packages, he
should be classed as a. retail DEALER. II,
on the other hand, his sales are generally
in the original packages. or il it is bis occu-
patton toseh to those who buy to sell a.
gain. or il this part cf'his business is con-
siderable, so much shat he depends upon
and pfocnrcs stock with reference to il, he
should be ciassed as awhole~ale dealer,
even though he sells at retail. The law
contemplates sales at retail by wholesale
| dealers
"A dealer who sells soap. caua;es. starch.
! tea, or other articles. BY the original pack
age, or salt by the wagon load, &C.. &C..
to consumers. Is not a Wholesale dealer
under the law, :but II he sells to tiioss Who
rell again. he will be. rcquii ell 20 have a
wholesale Dealers license A Furniture