, 1862-11-21
THE FEDERAL. TAX.
IMPORTANT TO MERCHANTS.
MANUFACTURERS, iTT0R-
NEYS, BROKERS', ETC..
Decisions Of the Commissioner Of
Internal Revenue from No.
/ to 80 Inclusive.

IOFPIcIAL copy.l
TREASURY DEPARTMENT..
OFFICE OF INTERNAL REVENUE
October. 1852.
40. GENERAL rR1Nc1FLE or TIE EXCISE
LAW
The general principle or The Excise Law Is,
that each particular manufacture is taxed for
its value, though materials used in its produe-
tion are. in themselves manufactures, Oh
which duty has been previously paid. This
is true OF shoes 1uade from taxed leather, Of
engines made from iron, On which s tax has
been paid, ETC., etc
Where manufacturer has goods On baud
q. the place Of manufacture, but has not taken
cut license, nor kept his factory in opera
ton since September list: such goods are sub-
ject to duty whenever sold OF removed from
the place of 1nsurfacture.
NO. e-CoNcE;ERSING TIE TANNING OF
LEATHER.
4 tanner Who receives hides from ether
parties, {oWners,) upon an agreement to tan
the same By tie piece, O. by the pound, may
remove the tanned leather, without iaspee~
dou, to such oWuecs, whenever it is ready to
go forward; having first obtained and filed at
this ol1lcc 1nc EriIten certificate OF the AS
sessor and Colle2t.or Of the District in which
tie tanuery is Situated, that in faelr Judgment
Euch removal will not be rr$Jud;clal to the
just administration ct the Excise Law: Pro-
,;ata, that every tanner so removing tanned
!ea!her shall maize a monthly return to the
Assessor OF the District, Of the number and
weight Of the sides or pieces of leather 60 re-
Ao,ed: aa6 provided, that lie shall furnish TO
thc Assessor, monthly, the Inspectors ceFti-
Hc;tle Ct the xelght and quality OF tha leather
so removed during TIC proceeding month,
and lbat th. tax shall be paid in The district
| where the tarnerg Is Situated
No, I'm REFERENGE TO FARMING LEA.
Their aNlj MAEING SHOES.
Tanning leather and manufacturing shoes
| are distinct branches os manufactures, aul
! the product Of each :nust be taxed, though
] the same Pe1stm may be engaged IN eo1
| brsuelaes Ct business.
Tie cutting q: so1es, however, IS subject
| 1s.g the nste1jal 20 no new process a11-ctinE
| lis Vislity, may te considered as part of III,
] shoenlaking, and exempt as such from taxa
| tion es q Separate ,nanutacture.
| Ejnishsd crcnTried ul:;er leather made from
| rough leather, upon which The tx has actual,
staen pait. is not subject 70 any additional Ia,
( in consequence Of such finishing or currviCg
| No. a-IN REFERENCE TO TIE PLACE
Saghb SsEkf 5E SAEGSAofE3 SAEGE ouF D The iExss -
| FAlD.
| 4 manufactured license should be ts1Sa7
! CIT IN the district where tho nlanu!actory
situated. the taxes must also be paid 70 tn
| COLLECTOR OF int same district
| Gcods s=at by q manufacturing establish
| nent to Its ageot, are Regarded as s.i:l iu I'll
| factory. II: zueu cases tas tax i, Gae vine
| tie gntGs sre sold, Or removed from tn
! agsp1s' Ea-,9s.
| Il cs.lu1hi>eieG merchant caBaot he regarie
IS az agent; sud Whenever g=Gds are reIaoye
from. tn: t.:y:cry s11l gent - l cosniai5 sio
E1E*r, the; @r5 1T once j,ab!e % as5cs=E1ei1t.
81 si1sct s;; Aus:f: T y HP5X Et2s lorna EiS M
UEAcTtliEr PREVIOUS To sEff. 1sT.
| Gcc6s printed since August 31st, upo
t1otf.. m1,,1fact 1r*d FresioEs to Snrte.cbe
il, oa which 10 duty or tax has soeen ;:ait
ale liable 10 assassmsnt upon the prsser
value Of the go,is.
tlc duiy or tax a::.ai haEe isen paid be[ol
The cl5fhs WEE SO prepared or Printed.
| Manufacturers OF 1a5ber, Gil, aud 9th:
| ciotb, using gocds. on which, the Tux has bee
pic, :re liaa:t. IG taxaticn oElg upol tile il
| ree:ea value.
| CFACTCRES EIlODEHE,, SINCE TaE SIS
| LAY or ArGCST, AND DEL1yEkEj, UNDE
T9TIIsGTs TaN1E! ST lY e shAEt h!5T &iApE PRIOR
t The sas,iufaetuv,r will pay tLe' duty u?s
saeh goods, Without regard T., tA. iac+ Of s1'
| cuEtsact
Tie manufacturer vii! be authorized 10 CT
lect Of the purchaser tie anloGAs of tha 5aS
| eu PAID, ThC.Eger satisfactory proof Snail
furnished ~ Lt. t5esiM,ss;oneE ot latsril
: Revenna, that The Contract was made prior
lie il; ti:.y Ut July last, and III .t.i ta's,
| tween a.: p, ti.s, aid towards he gortt
! ;rert, and thai t!lc taxes P1op,rly assess
/ u1son E1ch goods or E.a,uTac-urea, have b.
: :,s.tu::}y Paid by %i.c sel1:r.
: 4 na1ut:1turer 0. any article far The 50
tGnl1:a5st. must T:ay Ihe tax as though 1t ~
=t1liag 20 :tn Individual.
= Au.I1y IE.E,ENcE TO MaNCFACTCEE
T. UF CLcTMINt'.
: When ilersoGs receive from manufacsu,
/ | Of c1Otbirg, whether iu tie saine town or a
!. distance, EarEi ents to oe made, and, when +
= ished, to be retr: nca to the manufacturer
= owner rs afcTesala, such persons may not
c required to pay the tax 0! three per cent.
!. / thc value fNa-cof: R,ev:Gel, 1!lat at the
: quest Of the assistant assessor they lHake c
i / s list subscribed and sworn; which list eh
= ! contain the quantity OF :rariuclts SO made
; during each month, and AZ near as nay
IL tire value thereof: together with the na
has been perorIaeI. Such list Shall be ira
: mittc3, by the assessor receiving tie sanlc,
- the assessor s,f the district wherein the ow,
- ii tie gcods resides. OF ms his usual place
* business, to the end, that the tax thereon d
ri u1der tho excise laws, III; he p ID in the {
:: l
r@sE is situated.
No. s.-JN REGARD TO IRON CASTING:
1st. all castings which a7c so wen kao1
= apd SO gelezally used, as to have a {:
- mcielsl valuc, uaust be taxed as Elanufn.tu
Z. [ when sold or removed.
- "a. Other castiaSs, made uponsorder Q
special 11achiu1st, but which are net kae
to the trade as manufactures in themsef
are exempt. rot being manufactures ri:
t{.n ri;.,fHfr,t,1;ilu 1f tie law.
ia ! NAerE 2 person makes c3stiEgs only
I'd 1rilst Eayn tax thereon. II, however, Sc Ii
:y: | nfacturss castings, md uses then himsel
lar The 7taru'acture Of other articles, the TAX
he Assessed cc1y on tue last. T;.c Ti.nt
;eyy t@c tax depends uIta1 the fat: .: S Il:
49, | r. ulo;a1 itar ealc or consumption.
:: NO :--1N KELaTluN 10 PAR g:Ni.E 81
ia Section provides that 2ny n1u,beg Of
eu | sons carrying on business in eo-parru:r
ug | may be 1iccnscd tc trsl1sact suca usssin =
Die the place, and in the manner specified il
!so license. In order taat one license viii :
he fer several persons CT members 0! . tlrln,
r. Assessor mn5t be satisfied:
7as 1st. That q legal and 7.ond 7i'2e partner
nat exists, and not merely an arrangement or
1e+ | derstanding by which to crade !le fG;l f
OF Of tho license law.
I'd. That the parties have place Of
rs, ness, and only one place, which IS co2'
~ / to a1l.
.sr I'd. Ihat: TIE alleged members arc u1atl
responsible for the ACTS of esIh oth1r,
md | that they jointly share tho benefits and S
"a the losses Of 8 common business.
the ~. anas toe parsas5, on nc oeeaslon q
ice, for which TIC Grm purports to hare bee
| Canized-
No. 70-3N REFERENCE TO LAWYERS,
3sr, 4 lawyer having taken out license to
&no tice law in certain State, for one ycar,
rot be permitted TO rs.,oyc with the q,
fo!u fo Of permanently loeating) to another $
pue, and practice his profession there, without
Eng first taken out new license In the
tals to which he n1ay have removed. It, how
! u The Office from which the lawyer remoyS
taken by another LAWYER. his license mig
rs- rasde available to the new conner, unde'
kse- iioA C.
4 lawyer licensed to pr,cticc Law in :
q tain State, may, however, so into an
Stste, or into another county Of the
6tAic, on temporary employment to ST
.acs aas' cause, or to give advice to elects, vi
: rals: being required to take out . license il
,n.a State or county
'o"- 4 lawyer who displays Sign at his
raft oease' ano tIansac:s puslaess 1here. as "
ptel iF - Saase, nass sahs eat sno t.xsIscs.
40 deedE o. writing, that lie is engaged Il
klEd OF business requiring license, he
tu.e taKe license therefor, although the busin
rati? | 1rcntrtinn ~ A419 esaaeA ~ ~A~
,,,ar- No LIN REEEEENcETo EARKETMEs
PEA OTHER DEALERS.
Generally the business OF one who h
,r stall In the market is that Of u re1sf} 1
y, There are exceptions, however. The rs:
!, : asse6sor and assessor must judge in
- case. It the dealer sells chiefly OF euti1
,, de- oIjcinal packages, he should be classe
Is ap~ | retail dea1er IF nm f31e other hand f,is