New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-12-04
Revenue Decisions.

Revenue Decisions.
| The Commissioner of Internal Revenue has made
the following decision: Publishers Of printed books,
magazines, pamphlets, newspapers, reviews, and all
other similar publications, liable to assessment a.
dealers. II the sales of publisher are TO those
who buy to sell again, if this part of his business
is considerable so that he procures stock and ar
ranges his business with reference to such Sales ts
should be cassed as Wholesale dealer, even though
portion Of bis sales is TO those who buy for theif
own use.
The Commissioner also decides: The articles pro-
duced by job printers, photographers, and engravers,
which are made upon specified orders, not known az
articles Of commerce, exempt from duty, az
manufactures. Job printers, engravers, and litho-
graphers whose business is confined to the produce
ton of articles covered by the foregoing rule Of
exception, are not liable to assessment "a manu-.
facturers.
THE TAX on MANUFACTURERS OF CLOTHING
The following is the decision in full Of Commits
sioner Boutwell, touching the questions raised BY
manufacturers of clothing Of which synopsis was
sent you last night
TREASURY DEPARTMENT OYYcg OF INTERNAL RgvESuB,l
WASHINGTON, Nov. "a 1862.
The Commissioner Of Internal Reveaue having heard the
arguments OF counsel in regard TO the liability to taxation
der tie Excise Law OF persons engaged in the manufacn
lowing and decision for the guidance Of Assessors
I and Collectors.
The arguments submitted have been directed to two
F,, That clothing under the law is not manufactures.
and consequently not subject to taxsnon ana "e9ndy
npon tie increased value only over the value Of the naters
on which taxes have been previously levied and paid
Importance such that would have been mentioned anon
uIIsu q
tar alton under the law arc thus enumerated So
The enumeration Limited to article. produced as dn,
gaished from those which manuctued to those manu
features which are peculiar IN character 70 PIepons
uactures aud manufacturer productions aud preparations
which Congress saw Mt 70 mpo,e specific daes Or eaeep,
tionsl rates Of cd SsloIen duties foo"s e IS rJ
variety snd form Of manufactures not otherwise speci
provided fer. It ia in these wods On all msnni.ctnss o.
sutta percha wood. willow glass pottery"are eathers
Rs 1S S1 sss ss s" w or in part Of
this act otherwise provided ior duty OF three PEI
IL j. claimed that the material materials Of which cloth
Ing made not enumerated nor covered by the phrase
TO be justified b. the language Of tho provision, nor sustained
leather Is the material which shoes made pa
per the material Of variety Of manufactures 30 cloth may
properly be regarded principle material in the manufac1
lure OF clothing aud such covered By the phrase or q
other materials" In the section Of the law before referred to-
would also be reasonable cen'.ru'ton Of the provision
be levied all manufactures Of which cotton Is in9
mi
is the material wholly in psr,. and SO on through thd
list Of articles enumerated in the statute.
rhi construction would cover Clothing it's manuscs
nt. o. wi n, The g9q $40 six and wored wholly
p,i Sing the Language of the statute anguise1
nsed In daily business altogether reasonable 90 speak
OF cloths OF the various sorts as the materials OF which,
Hence upon either construction of the provision Of thu
law clothing must be arded as manufacture sooec' %
| an I'd yaorem duty Of thee per cent.
Tie proyi.o which the claim is made 70 rest that thc
should be assessed only on the increased value Of na
ta vafua of he
may have been previously paid i IN these words; mat o
al cloths printed beached and manufactured into otne5
fairies or otherwise pepased which duty or tax shat
hive been paid before the same were so dyed printed.
teached manrdaetured or prepared the sa aa,y os
ssat objection to this view s tina, the povo
treats OF cloths as fabrics" and provides Tor tax on thd
decreased value Of snch cloths fahrics when the4
b baan subjected 20 the process OF dyeng bleaching
rTntiug OF manufacturing In the language ofcomnerce aud
/ trade, cloth is fabric, bat eoai 10 not
cloths NAV be blesched; ocoth iniiarubber coths
OF euaeed cloth may be manufactured or prepared ana
b nrduct over the Of the basis primary manasc-
ture on which shall have been previously paid Ims
appears TO give reasonable and adequate scope
~ fImnloyed and this proviso. being eycep<
ton 20 the general policy OF the law when Is 70 tax su
distinct manufacture a. ITS iu COMMERCIAL 'aue' no
construction can properly De made
IL ia the decision Of the Commissoner that cotnngs
and subject taxation the rate OF three pei
ont "a voreo tie value be returned by the manufacture
s OK estimated by aessors in the manner pointed out ox
represented by parties and counsel that the work Of
manofseurins clothing Is generally performed by persons
b are not the owners of tho materials and who receive tha
ruspts cut and return them completed to the ownerss
pon this statement it suggested that those who perform
H. rer part manual labor should be regarded IS IN
msnnf,ctures This view does not to be warranted
the IL is the general fact that Goes no
conbus any considerable portion of manual labor needed
! in the branch OF business " hich he pursues
Indeed every important branch OF Manufacturing indusS
r the manufacturer furnishes only the capital and business
capacity necessary for tho support and management OF tina
business -, =, =
There seems TO be why the operative employed
In The Of should be regarded the manu1
fctuer which would not apply with equal force to the
weaver of cloth in mill 1t sufficient TO that the con-
srucion asked for applied TO every branch oil manaac'
here equal force could be urged would ren-
der the execution OF the law in the collection OF taxes upon
exceedingly difficult II not impossible
The decision upon this point then, must be that the manu-
turer Is he furnishes the materials the money aud tn
kill employ ed In the nsgement Of the business.