The Potter journal. [volume] (Coudersport, Pa.) 1857-1872, 1862-10-22
The Collection of the National
Tax.

The Commissioner Of Revenue at
Washington has issued the following i'm
portant regulations, which are of vital in
terest to our business community:
l. All mechanics, except those who
merely do repairs, must be registered as
manufacturers. and must take out Ii
cense as such if their annual sales amount
to 1000.
2. But mechanics and other manufac-
turers 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 in
clude recti6erS, who must pay both Ii
ceuses.
8. If manufacturers have an Office, de-
pot, store room, or agency, at place 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 a traders as we'll as a manufac-
turers' license. Thus, a tobaconist who
both makes cigars and keeps for sale
goods in his line which he has purchased,
must take out both Licences So must a
druggist, who also makes pateut articles,
or medicines, &C., for which he has pri-
yate rec pit.
4. Persons keeping barrooms or sa-
looms, for the sale of liquors, must take
out dealers license. If they also fur
nish food they must, in additlDn, take
out an eating house license; and the sale
of cigars, &c, requires a tobaconist's or
retail dealers license besides. Billiard
tables require a special license, and
bagatelle tables are reckoned as billiards.
5. Commission merchants who are also
ship or commercial brokers are required
to take out two licenses.
G. Grocers selling flour by the barre,
o. salt by the sack, or any other article
10 the original package, are Ieckoned as
wholesale dealers.
Z. Stamps must be attached to the pa
pers requiring them at the time of their
execution, and must be obliterated by the
person writing his initials upon them
Telegraphic dispatches must be stamped
and defaced when delivered to be trans
m;tted. But railroad aud 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 $50 worth
or over, at the rates of discount eStab.
lished by the Treasury Department
9. Notes and bills Of exchange drawn
for a certain sum, with interest, will be
stamped according to the principal sum.
Foreigu currency will be estimated at the
real par of exchange ; the pound sterling,
for instance, at the rate fixed for sOver-
eigus, not at the nominal rate Of S4 434
nor at the market rate of exchange
which is now something above the real
par.
10. On and after October 1st the fol.
lowing instruments muSt be stamped :
All agreements, apprasements, checks,
sight drafts, promissury notes inland and
foreign bills of exchange, bills of lading
TO foreign ports, packages, &c., per cx-
press, bonds, certificates of stock, or
profit, of deposit in banks, of damages.
aud all other certificates, charter parties
brokers', memorandums, conveyances
mortgages, leases, telegraph dispatches
custom.house entries and manifests, poll
cies of lnsurance-life, marine and fire
and renewals of same-passage tickets L
foreign ports, powers Of attorney, proxies
probate of wills, protests, warehouse re
ceipts, and writs or other original pro
cess for commencing suit. Also, paten
medicines, perfumery, aud playing cards
In reference to public houses aud iquo
dealers exclusively, it is defued that in
tavern or public house where liquor il
sold. licenses must be taken for eacl
business, the license for the tavern to b.
according to the rental, aud the lcenS
for liquor in all cases Of retail to be twent
dollars. BY retail is understood an,
quantity under three gallons. To sci
above that quantity is wholesale, and th
license is one hundred dollars. Restau
rants which furnish bedding, and whic)
keep liquors, are required to obtai
licences-frst a tavern liceuse, second
q license for the liquor bar, Of twent
dollars. aud thirdly license for the ear
ing bar, costing ten dollars, when tn
rec ipts amount to or exceed one shousau
dollars per year. Eating houses are pei
mltted to keep confectionery without a
additional license. All dealers in liquo
by retail are rsquired to pay license {
twenty dollars pery year The penalty fc
refusal o. failure to take out license is
line Of three times the amount of duty Q
tax imposed by the law, one-half of whic
g1es to the iuformer. These taxes are
IF course, in addition to the State an
..itu hcences nnw iIunnsed and the accr