New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-09-12

Special Dfspatch 10 The N. 7. Tribune
! WAsHrssros Thursday. Sept II, iaoa
THE TAX ON MANUFACTURED GOODS.
The following correspondence is Of great interest
and Importance to manufacturers:
TREASURY DspARTuysr, OyrcH or IsIxssM(
REVENUE NAsaISoros, ID. C., Aug. 3, 1907
! 10 the Hon. S. +. CHASE Secretary Of The Teasarg
SIR: ia daily receipt of letters containing inquiries
relative to the construction Of the seccn Of The
entitled An act 20 provide inernsl to support
the Government aud 10 pay interest the pubic debt"
The magnitude of the interest Involved in these inquiries
.uc desire the opinion Of the Solicitor of the Treasury
other appropriate legal adviser Of the Department The
questions on " hich AK advice are:
Flint: VIII manufacture who previous to Sept l. ehan
have removed goods otherwise liable tsxss
from the place premises where Manufactured to another
place. premises city be there
by exempted from assessment on goods 30 removed
Seesnd: VIII manufacturer, who eyoas to Sept J. sha1
removed goods wares, otbsrwise liable to taxsieU
the city whore the msrusctory Is situated -
another town or city be thereby exempted from taxation -
good. removed These questions that the msnus
is tho Of tee goods the LIST Of Sepsenbe
Should tho opinion be that the manufacturer In the
stated exempt from taxation hen desire to know wheh
er manufacturer tho articles mentioned ia schedule
will under the Giro am.nces DO Likewise exempt Geo
taxation. Your o5edent servant,
GEORGE s. BOUTWELL,.
Commissioners of Internal Revensa
The Solicitor Of the Treasury, to whom this Letter
was referred, returned the following answer:
TREASURY DEPARTMENT: SoLrcrroK's OvyIcs.l
SIM have the honor herewith return the letter Of The
Comm..ioper Of Internal Revenue dated Aug 1867 kins
the opinion the Solicitor of<hs Treasury upon certain quss
tions which stated by the Comrnisioae BY ipsc.
ton aph the section referred TO- IL viii b
perceived there several classes Of merchandise which
made subject to duties Fiss, such produced
and sold seT the lat day of September 1862 Second such
made and cold after that date Third.
s;-h removed for comsrmp;ion aud Fourth such -
removed for delivery to others than agents Of the mana
producer within the United States Territories
| thereof after the same date.
1t will alec be perceived that, giving to the language
poyed In the description Of tho last two classes its wtds
giheson those eases would embrace good, removed oe
consumption IN the Gaze for delivery in the othee
whensver-"s. whs,evcr time,hsy might hayc been
usetsred iom whsover place the removal might b
made The object Of ths last proviso Of the sec,ion -
limit the cec, Of the language thus employed Thu hnits-
ton has been made by providing that the duty shall apply
only ft TO such articles manufactured after tbs
day specified IN which II l. inmsteris from whs, place
the removal and second to such manufactured
and no, removed from the psce Of manuaeture PRIOR 70
that date thus In the latter rendering tho place Of
manufacture the only removal from which vii subject
the goods 10 duty
The remaining poin, which will be necessary considss
In order TO supply 10 the first inquiries Of The
ConIs,sloaeg are r Whist to be deemed the place IL
Manufacture and second. Whist will 4 removal
from ~ upsn the fret point Of opinion that BY the
expression the plsce Of manufacture" Congress intended
deeus'e the premises where the manufacture carried
on either with the Herewith connectd and
not tho town city in VIII oh the manufacture prosecuted
do not conceive it to be essential that the place Of b
the lot, adjoining the lot which the soadS
actually produced, but nnst be place connected viii
,bc IN ba a. I'M
place OF Storage
The other point far as involves than the mere
fact physical emova- indeed be anything more thss
modification OF the question just consiieredis San
me, Of difficulty Ordinarily, place Il
manufacture would be ersood be either the pemises
whore the scu. production occurs those ued
Coz the storage of the goods produced But suppose
iur 20 send goods to posary place Of deposit Ia the
city With bis mandatory for storage only
tn perhaps for the purpose avoiding tho duty imposed
by the sct suppose manufacturer who beside di.poin6
Of bic at whot,is has in the city with
his mandatory establishment where he sells them
tall TO send Of his goods to such retail establishments
sale would the removal in tho the other thus
supposed be such 10 contemplated In the proviso
ieued to-
think thu, In the last stated would so and ths 10
the former il would not.
Bet again suppose manufacturer 10 make sale Of hi
his mandatory. bu, have connected Herewith Ia
distant town city place Of storage and sale which
be has sent soodsor suppose manufacturer to send 10 suco
Distant place. merely for orsss to avoid the payment 81
duty portion Of bis soodswoud the removal IN either OF
both Of these DO such II Occurring before the Let
September to exempt the goods from dutyi As have stated.
consider this question not without difficulty bu: incns
the opinion that In both the removal must under or
binary circumstances, be held to DO complete
opinion that would be too wide latitude OF con-
rueOn to consider orshouss In distant town or city
under ordinary circumstance, embraced within tue de
scrip,ion Of the place Of manufacture" What have WIZ
will indicate my views clearly prepared 70
state them upon the first two inquiries proPounded
Az the inquiry have say that. besde the seeming
OF adopting construction which would impose
duty upon one class OF goods. while smother Glass; equally
bound In natural justice pay duty should be exempted
conceive that the provso under consideration appes well
to articles enumerated Schedule as to thoss menone1
in section IS the proviso general and sppes to all articles
upon which duty imposed by the act The burdens u
posed upon the articles mentioned In Schedule not the
less duties that they imposed BY way of requiring the
articles to be stamped" therefore, Of opinion has
the apply the articles enumerated In schsa'
uls o. spplies to those mentioned In section IS.
With high respect,
EDWARD JORDAN Solicitor
THE AFRICAN COLONIZATION SCHEME.
Senator Pomeroy, who 10 still here, declares tna'
he shall se. sail with African colony early III DC
tober, without fail He says that be shall not deter
mine where to plant it until lie arrives within .hs
ropcs. lie shal take look at Chriqui and otnes
places consult with tho Governments interested, ano
make the best disposition Of his charge that Is prac'
ticabe. He says that since he has explained inc