Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-11-11

TREASURY DEPARTMENT. OFFICE OF
INTERTAL REVENUE.
WASHINGTON Oct. 2Sth. 1862

WAsHINGToN Oct. 18th, 1862.
S3'-In answer to yours of the 25th inst,
reply
l, | am Of the opinion that it was the inten-
ton of congress, by the proyiso to the seven
ty-tifth section, to exempt the material used
in the manufacture OF silver ware from taxa
ton. You will therefore assess the manufac-
turer in the value of the ware over the value
Of the bullion used in its manufacture.
>. The phrase 'kept for use" employed in
reference to silver plate, is construed to eX-
cept silver plate or ware except for sale" and
also that which is in possession Of family. or
its members, as souvenirs or keepsakes.
manufacturer who manufactures above
six hundred dollars of an article for his own
use, must pay the tax, the same as if it were
manufactured for sale.
\ person who manufactures, say seven
hundred dollars Of goods annually, must pay
the tax of three per cent on the whole seven
hundred dollars worth, and not on the excess
Of six hundred dollars only.
Where one party does the work, and anoth-
er owns the materials, the party who does the
work must make the monthly returns to the
assessor, even though he does not manufacture
six hundred dollars per annum.
Very respectfully yours,
c. +. EsrEE, Acting Commissioner.
70 lyERs PHILLIPS, Esq, U. s., Assessor,
Worcester, Mass.
TREASURY DEPARTMENT OFFICE OF /
INTERNAL REVENUE, Oct. %, 1862.
SiT-Iour letter of 18th instant relative to
agents of manufacturers, has been received.
| should COntine the term agent in this con-
nection to cases where goods are removed
from the factory to be sold by some person
under the immediate control OF, and employed
by, the manufacturer. In many cases goods
are sold by the manufacturer himself at a
store kept expressly for that purpose. In all
such cases the goods are regarded as still in
the factory, and return is to be made when
they are sold by the agent, in the same man
ner as if sold directly from the mandatory.
commission merchant cannot be regarded
as an agent, and whenever goods are removed
from the factory and sent to commission
house, they are at once liable to assessment
The several questions pr0pounded by YOU,
are answered in detail as follows =
l. Goods removed from the premises of the
manufacturer to "others than agents" if not
actually sold, but sent to a commission house,
have usually an invoice value put upon them
at such removal; where no value is thus Civ
en-, or where the assistant assessor doubts its
correctness, it is his duty 10 estimate the
value as provided in section y.
2 The manufacturer is required, by the
second article Of section 6S, to return month
ly the amount produced as well as the amount
sold.
3, 4, and 5. Milliners and tailors are to be
treated as manufacturers. a wholesale or re-
tail dealer who makes articles of clothing for
his store is also to be treated as a manutac-
turer.
6. After careful consideration of the sub
lect, l have arrived at the conclusion that a
currier who curries or finishes leather which
has been previously taxed in the rough is not
subject to any duty upon the leather so cur
ried and furnished.
Z. a man who manufactures glazed win
dows for market is clearly a manufacturer.
s. The same is true Of a blacksmith who
makes tools and implements.
y. Painters, carpenters, or masOns, who sell
paints, OIL glass, lumber, brick, sand, or 9TH
er building materials, are to be considered as
dealers, and to be licensed if such sales ex
coed $1,000 annually.
10. The making of neats-foot oil is certain
ly manufacture The preparation of tripe
| cannot be so considered.
II. | have given an opinion to assessors in
Connecticut that ''shoddy" was manufacture.
and from your description l see no reason to
change that opinion.
10. The making Of sheet-iron stoves and
stove furniture is undoubtedly Il manufacture.
y, 10, l6 and II, The distinction between
wholesale and retail dealers must be left
mainly to the Judgment Of the assessor in
each case. If the dealer sells chiefly or en-
tirely to consumers, though he may often sell
in the original packages, he should be classed
as a retail dealer. If, on the other hand it is
his occupation to sell to those who buy to sell
again; or if this part of his business is CON
siderable, so much that he procures stock
with reference to it, he should be cassed as a
wholesale dealer, even though he sells largely
at retail The law contemplate sales at retail
by wholesale dealers.
Is. Where person makes application and
takes license, and afterwards finds that bis
business would have come within the limits
of $1,000, there is no methodprovided by which
his license tax may be refunded. Such a
a case will be considered when it arises
Very respectfully, c. +. EsrEE,
Acting Commissioner.
Iyers Phillips Esq, U. S. Assessor Sth Dis
trict of Mass, Worcester, Mass.