, 1862-11-21
No. 26-TaE RETURNS OF RAILROADS OF
THEIR RECEIPTS FOR TRANSPORTATION

No. 26-TaE RETURNS OF RAILROADS OF
THEIR RECEIPTS FOR TRANSPORTATION,
The returns OF railroads Of their receipts
for tie transportation Of passengers, should
be made at their principal Office or plscc Of
business. Where several roads are IS united
as to have but cne Office, the return may be
made Oh the entire line at such ofica-
although SOME Of the roads may be located
wholly or in part within other collection dis
tricte.
The per centage is to be pasa br railroads
on receipts from transportation Of troops, Us
He1l as from any other class Of passengers.
NO. FIN REGARD TO AUCTIONEER5.
4 regularly licensed auctioaeer can sell the
goods Of licensed dealer's store; but he eau
not se11 the goods, Wares, &c, G: an uH1i-
cenEcd dealer, VINO Is SUBJECT to license tax,
at his {the dea1er's) place Of business, without
being subject to. the penalty.
An auctioneer can sell such goods as arc
wherever tuch goods may be situated, with
out tasing special Gcense therefor.
NO 25.--sTAMP TAX ON EXPRESS EECEIPTs.
The item marked "Express," On page 50 Of
the Excise lHw, WBs NOT intended to embrace
the freight business on railroads and ordinary
Wagoners, but is limited to persons who
are express carriers and not merely com
t1nction is very we'll known in practical busi-
ness.. The express Carrier is usually expected
to take parcel, box OF bundle, from the house
or place Of business Of the consignor to the
house or Place OF business Of The con=iguee,
While rail"ay company reeei1cs and delivers
goods only at Its Own stations.
In the absence Of specific language in the
statu1es, authorizing the broader cpnstrGc-
ton, must hold. that thai persons and cou,-
panies engaged in transporting goods over
the country, rs such business Is usually per-
formed by railway corporations, are not liable
to the payment Of stamp tax, upon the re-
ceipt given fer 5lch goods. I am also of opin-
ion, thai the first item in schedule B, does
net include such receipts for freight as are
usually given By tail HaY companies.
a receipt is 10 doubt, in q technical sense,
an agreement or contract, but In the ordinary
use ct langnage, this close construction does
not 1old- Had Congress intended to include
receipts il would have Eee1 easy to have 60
provided in r;aiu language.
NO s9-1,S REGARD 70 INSURANCE COM
1. Each insurance policy, whether fire or
marine, must be stamped.
?. Al open policy will raqu1re but one
STAMP, rhere. the risks, entered under such
pcllcy, are all u7ion yropeTfy saippad By, or
Construed or belonging to tbs policy holder.
. Whenever certificates, OF other evidences
OF INSURANCE., ere issued by the holder OF an
open po3icF, every such paper must bear an
approximate assurance stamp.
T. W htn never an Insurance company rofunds
to the holder Of an open policy, aEy part Of
tie premium, because the policy has not bes1
used IN full, the amount 50 refunded may be
deducted from tile premium received Gu:i15
the quarter, and tie tax to the government
may be paid upoa the remainder. 1tcstIei&,
That this regulation shall not apply 10 money
20 refunded, OF which the tax to the govern
ment snail not hare been previously paid.
5. Dividends paid by mutual insurance COM.
! panles, in scrip OF moaey, to the insured, upon
Expiring OF expired policies, are subject to the
| tax Of three Per cent, under sec. 81.
| 6. The agents 0: insurance companies, To-
| Gated within the United States, are Eot, in
| consequences Of such agency, coAuercial
under the law. Foreign agents ars taxable
| under sec. S..
| no. ao-E REGARD TO STAMPS UPON IN
| STlsUMENTS.
In stamping prolnissory notes or other 10
st1unerts requiring statnns, under the pro
visions Of tic excise law, t~o Or niure ct
sG:lller denomination nay be used IN NUM-
he1s sufficient to amount to the su,u OF tn,
stamp required: P,.seI4d, t!aat: they aTa Of tin
Kind denominated for the Kind OF instrum en
to which the stamps are applied.
cERTIFlCtrEs.
| 4 stamp will be required upon every certiis
cate whIcn h:s, or 1laY have, 8 legal yasue il
an; court Of law or equity.
Certificates, WARRANTS, orders, and drafts, b,
crc State officer upo1 asotaes, tor the pUrpos
of carrying Oh the internal business Of tn
government, ure not subject to stalup Tax.
The same rule apiiies to the certificates
orders, DC, Of county, city and town officers
Messages transmitted hg telegraph and rail
read companies Gyes theif OWL wires, III thei
own business, 1o1 which they r2celYI 40 pay
are not taxable.
No. 3t-EXr.AcE FROM An ACT PAssE7
| CONt91sESS, CHAPTER lG3, SEC TON 2
| APeKuVED JULY 1G 1862, RELATING IT
TIN HE7 X1nHEEh EYHFnD GE qNHo FSEVi1S - 5STgl 5X
Any /, 1865.
SEC. q. d1ad BE- IL ,jts5tNsr enacted, That j
the 95th section Of the act erti:Acd, tau ae
to provide intsrral revenue to support th
goVernmsnt, and lto) pa. interest on thy put
amended that no Instrument, document {
paper INSIDE, s;sned or issued prior to the l:
day Of January, iSG3, without being lu'
stamped, or having thereon an adhesive STAN
to denote the 0uty insposcd thereon, shall Il
:, that caase be dsel2ed invalid and OF no en=c;
| Provided, bow+ver, that no Instrument, docs
men1 or paper shall be admitted OF used /:
, evidence il any court, uutil the same shs
have been duly stamped, nor until the hold
.. | thereof shall have proved to the saii5f.a.ie
: Of the court that he has paid to tue colleess
> or deputy collector of the district with
= which such c:ars may be held, the sum
: five dollars, tus The use of the United State
No. ss-IN REFERENCE TO IIEA7NG {
APPEALS .,Y ASSESSORS.
; Assessors are not 10 give fifteen days
: each COUNTY, hut only Sd much ti.ae alter ii
5 expiration ct the notice as may be neccsaaf
/, QEHe Ekslya day Or two may suffice, Is
c seme cour ties 1aer. I:ay be no appeal T.
q hcariDg will be summary aud brl:I. Coun:
t should Aot be allowed, III ordinary Gases
c argue matters at length.
: No. 33 In REFERENCE TO PRODUCE DEA
| ERS.
I T.+.e ftJYst ~A.3rr H7t4 i
= | and for~arding the same to Wholesale or col
Mission merchants. to be sold by them, a
" not subject to 9 License tax in consequence
y such buying; Fros:,ttz, they bay for the
= selves. But if they buy for others, they 9
{ | liable to the license, rs Commercial Broker!
+ NuRsERT,MES AND TREE DEALERs.
J. Nurser:-nen are required to take G
IS licenses, as wholesale or retail dea!eas, IS I
case may be-; and tree 1ealsrs. WHO buy
= sell again. il they Y'eddle their. trees, NJ.
L take out licenses rs neddlcrs, and also as dc
+ ers, If they have pieces OF business.