Daily State sentinel. [volume] (Indianapolis, Ind.) 1861-1865, 1862-10-03
The Collection of the National Tax
Important Instructions tn the Col

IectOrs.
The Collectors appointed under the recent act
OF Congress, to collect the National Tax, are
making their arrangements, and will soon com
mence operations The COMMISSIONER Of Reve-
nue. ut Washington has Just iseued the following
important regulations to the Collectors at Phila-
delphia, which apply equally TO Collectors in this
locality:
/. All mechanics, except those who merely do
repairs, must be registered as manufacturers, and
must take out a license such if the annual sales
amount to 81 600.
2 But mechanics and other manu- acturprs
Who sell their own manufactures at the place
where they are produced are not required 10
take out IN additional license as traders This
does not include recttiers, who must pay both Ii
censes.
3. If manufacturers have an office, depot, store
room. or agency at place different from the
place where the goods are made, or if they sell
the manufactures of others, in addition 10 their
own, they must pay traders as we'll as a manu-
fa.turer's license. Thus, a totaeconist who both
makes cigars and keeps for sale goods in his line
which he has purchased, must take out both Ii
censes. So must a druggist. who also makes pat
ent articles. medicines, &c for which he has a
private formula or receipt.
4 Persons keeping bar-rooms or saloons. for
the sale OF liquors, must take out liquor deal
er's license. II they also furnish food. they must
in addition, take out an eating house license; and
the sale of cigars, &c, requires tobacconist's
or retail dealers license, besides billiard tables
require special Gceuse anu bagatelle tables
reekoned billiards.
5. Commission merchants who are also ship or
commercial brokers are required to take out two
Licenses.
6. Grocers selling -four by the barrel or salt by
the sack, or any other article in the original
naeknpe arc koueu M Wholesale do lars
I. Stamps must be attached to the papers re
curing them at the lime OF their execution, and
must be obliterated by the person writing his ini-
tias upon them. Telesraphic dispatches must
be stamped and etiaced when delivered to be
tran>m ited But railroad and telegraph compa
nes are not required to stamp their own dis
patches over their own lines.
{ Arrangements will be made with the coec
tor OF this district to supply stamps to parties de
string to purchase $50 worth or over, at the rates
of discount established by the Treasury Depart
ment
9 Notes and bills of exchange drawn for a
certain sum, with interest. will be stamped &C
cOrdng To the principal sum Foreign currency
will be estimated according to the real par of ex
change; the pound sterpg, tor instance, at the
rate hXei for sOvereignS, not at the nominal rate
of 4334. nor at the market rates OF exchange,
which l. now something above the real par.
~. On anu dittf OctDDer list the lOliONlug IN
struments must be stamped: All agreements,
appr,i~emeuis. checks. sight drafts. promm ssory
notes, inland and foreign bills of exchange, bills
lading to foreign ports. packages. &c.. per ex
pFess. bonds, certificates OF stocks, or profit, of
dtposit in banks. of damages. and all other Ger.
tihcaies, charter parties. brokers, memorandum,
conveyances, mortgages, leases, telegraph dis
patches. custom-house entries ami maniiests
policies OF insurance-lite, marine. and fire. aud
renewals OF same-plsSase tickets to foreign
ports. powers of attorney, proxies, probate OF
wills. protests warehouse receipts and writs or
other original process of commencing suit.
Also. patent medicines, perfumers, and playing
caris.
In reference 70 public houses and liquor deal
ers exclusively. it is defined that tavern or
public house where liquor is Sold licenses must
be taken for each business. the license for the
tavern 10 be according TO the rental, and the
license for liquor in all cases of retail To be
twenty dollars. BY retail is understood any
quantity under three gallons. To sell above that
quantity l. wholesale, and the license is one hun.
dred dollars Restaurants which furnish bed
ding and which keep liquors, are required 10
o0tan three lirenses-frst "A tavern license sec
ondly license for the liquor bar. OF twenty dol
lars and thirdly license tor the eating bar. cost
ing ten dollars when the re eipts amount or
exceed one thousand dollars per wear. Eating
houses are permitted 10 keep confectionery with.
out an additional license.
All deiiers in liquor by retail are required to
paw license OF twenty dollars per year. The
penalty tor refusal or failure to take out license
is tine of three times the amount of duty or
tax imposed by the law; one bali OF which goes
TO the iniormer. These taxes are, of course. in
addition TO the State and city licenses now impos
ell, and the accumulation OF expenses will mate
rally affect the smaller dealers who abound in
every part of the city. The prosecution OF de-
liuquents Is made imperative on the Collectors
Who hold the names and residence OF all dealers,
30 that escape from the penalty is next TO impos-
sible