The Alleghanian. [volume] (Ebensburg, Pa.) 1859-1865, 1862-11-20
NUMBER 8.

cense as Retail Liquor Dealers, in addition
to the license for Eating House.
a Retail Dealer, who occasionally sells
IN original packages 20 consumers, is not
thereby subject to take a license as
wholesale dealer; but if he sell in original
packages to those who buy to sell again,
he must take license as a wholesale
dealer.
A Retail Liquor Dealer, having taken
out license as such, may sell cigars or
other articles in amount not exceeding
81. coo per annum, without being required
to take out an additional license as retail
dealer.
ANY person, holding license, who
changes his place of business, must take
out new license A license cannot be
| for less than year. Those, therefore,
who have beer in business since Septem-
Der lst, and quit the business before the
/ expiration of the year, are liable to pay
| for a license for whole year.
The owner or lessee of coal lands must
have a dealers license in order to be au-
thorized to sell the products. Producers
OF coal are not required to take manu-
facturer's license.
Owners or lessees of coal lands, who
take out the coal solely for their own use,
as manufacturers, must pay the tax, as the
coal is used for consumption.
Coal dealers whose sales are less than
| 5000 per annum are liable to the duty of
3 cents per ton for, not being manutac-
turers. the provisions Of Section Seventy
three are inapplicable.
Wagopers who purchase coal by the
load, from the dealers to sell to customers,
! are to oe rated as peddlers.
Thirty-three and one-third bushels of
bituminous coal may be regarded as equal
TO ton.
Twenty-Five thousand two hundred and
forty constitute ton Of iron, &c, in all
+ cases where the contrary is not specified
} in the Excise law.
Where Grain Dealer has wholesale
f license rs such, his agents at other points,
! solely in his employment, using his FUNDS,
i and not agents of any other parties, HIS
. license is sufficient for him and them
Inasmuch as a wholesale dealer is PER-
= mitted to act as a Commercial Broker,
r (that IS, ..as the agent Of others to pur-
I chase or sell goods, or seek orders therefor
4 in original or unbroken packages or pro-
: i duce,') without an additional license, as
. / well as to sell at retail, parties engaged IN
il the grain trade viii probably find 1t TO
y their advantage to obtain licenses as
2 wholesale dealers.
-e 4 carpenter is taxable for his manufac-
: ture, such as doors, sash, blinds, &c, but
E. for repairs and work prepared on bull
~ diprs. which are not manufactures, he is
&c not liable to tax.
,a Boot and shoemakers, and makers ot
er tinware are subject TO manufacturer
license If their manufactures amount tc
rs ,Q00 per annum. . IA
af Lime burners are not taxable as manu-
Us facturers, but, if they sell their product
in r,lst take cut license as wholesale or re
en- tail dealers, as the case may be.
b4 Millers who sell -four or feed to tn
amount of 81 0G0 per annum must tax
Sd license as retail dealers. So, also, Q
p towners of saw-nills, where 81 ,Oo0 wort
of cut lumber is sold annually; also
Brick yards and coke yards a.
:. All castings which are so well and gen
- erally known as to have a commercia
yaIue must be taxed as manufactures who
sold or removed from the manuIactory
~ Other castings, made upon special orde
- Of a Inachinist, but which are not know
- as manufactures in themselves and al
T. designed for articles subject to taxatlo
- in an advanced state are exempt, not b.
'I -. ipg manufactures in the contemplation
,ve the law.
ave sae 4 manufacturer who carries on sevsr
quo -. mills in oue district, but located at dine
81 ent divisions. must take out license Il
''' each one where 1t IS situated.
The duty or tax must be PAID on I'll
" whole amount produced, in all eases whe
,or such amount exceeds the sum Of S6OO p
annula.
The Excise Law became operative WI
. = resnect 70 legaeies and distributive shar
in of personal property upon its passage, Ju
ich l, 1862.