The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-11-26

Nc. GENERAL PRINCIPLE OF THE EXCISE
LAW.
The general principle of the Excise
Law is, that each particular manufacture
is taxed for its value, though materials
used in its production are, in themselves
manufactures, on which duty has been
previously paid. This is true of shoes
made from taxed leather, of engines made
from iron, on which tax has been paid,
etc, etc. .Ha
Where a manufacturer has goods on
hand at the place of manufacture, but
has not taken out license, nor kept his
factory in operation since September 1st.;
such goods are subject to duty whenever
sold or removed from the place of man
ufacture.
NO. q CONCERNING THE TANNING OF
LEATHER.
A tanner who receives hides from other
parties, (owners,) upon an agreement to
tan the same by the piece, or by the
pound, may remove the tanned leather,
without inspection, to such owners,
whenever it is ready to go forward; hav-
ing first obtained and filed at this office
the written certificate of the Assessor
and Collector of the District in which
the tannery is situated, that in their judg-
ment such removal will not be prejudicial
to the just administration of the Excise
Law: Provided, that every tanner so re-
moving tanned leather shall make a
monthly return TO the Assessor of the
District of the number and weight of the
sides or pieces of leather so removed; and
provided, that he shall furnish to the
Assessor, monthly the Inspectors certifi-
cate of the weight and quality of the
leather so removed during the preceding
month, and that the tax shall be paid in
the district where the tannery is situated
NO. 3-IN REFERENCE TO TANNING LEATHER
AND MAKING SHOES.
Tanning leather and manufacturing
shoes are distinct branches of manufac
lures, and the product of each must b.
taxed, though the same person may b,
engaged in both branches of business.
The cutting of soles, however, as sub
jecting the material to no new process af
fecting its quality, may be considered a
part of the shoemaking, and exempt a
such from taxation as a separate manu-
facture.
Finished or curried upper leather mad
from rough leather, upon which the Ia,
has actually been paid, is not subject {
any additional tax in consequence efsuc
finishing or currying.
NO. 4--IN REFERENCE TO THE PLACE wHER
A MANUFAoTURER's LICENSE SHOULD D
TAKEN OUT AND THE TAX PAID.
A manufacturers license should /
taken out in the district where the mar
ufactory is situated. The taxes must ais
be paid to the collector of the same dis
trict.
Goods sent by manufacturing estal
} lishment to its agent, are regarded I
,, still in the factory. In such cases Il
tax is due when the goods are sold, Q
removed from the agents hands.
A commission merchant cannot be n
} garded as an agent; and whenever goot
are removed from the factory and sent
} a commission house, they are at once lii
BILE TO assessment.
NO. BIN REFERENCE TO GOODS PRTNTI
4 SINCE AUGUST 31sT. UFoN CLOTHS MAJ
4 UFACTURED PREVIOUS TO SEPT. lsT.
Goods printed since August 31st, upC
4 cloths manufactured previous to Septen
Der LIST, on which no duty or tax has bee
paid, are liable TO assessment upon Il
present value of the goods.
e The provision of Sec. 75 authorizes.
assessment upon the increased value onl
when the duty or tax shall have bee
paid before the cloths were so prepare
o or printed.
% Manufacturers of rubber oil, and OF
err cloth, using goods, on which the Il
;, has been paid, are liable to taxation on
upon the increased value.
NO. On REGARD TO THE TAX UPON MA
70 UFACTUREs PRODUCED SINCE THE 81
10 DAY OF AUGUST AND DELIVERED IND
CONTRACTS OF SALE, MADE PRIOR TO t
lsT OF JULY LAST.
The manufactures will pay the du