The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-11-26
NO 1876


GRANTING PERMITS TO REMOVE, S5c,)
1st Collectors may grant permits TO
producers of coal oil, not refined, and
not known as Distillate," to remove
such distillate from the place of pro-
duction for the purpose OF refining the
same elsewhere, upon condition that the
producer or owner first give bonds to the
satisfaction of the collector of the dis
trict where the same is produced, that the
distillate shall be so refined, and the tax
or duty thereon paid to the Collector of
the district, where the same shall be re-
fined Provided, however, that the oil,
when refined, may be bonded for expOr-
tation, under the regulations relating TO
the expectation of coal oil.
I'd 1t shall be the duty of Collectors
and deputy collectors, before granting a
permit for the removal of distillate, TO
cause the casks containing the same to be
marked in such manner that they may be
identified and the permit shall contain
an accurate description of such marks,
and copy of the permit shall be trans
mitted TO the Collector of the district to
which the distillate is to be removed.
NO. 2l.-INTERPRETING SECTION n, IN RE-
LATIoN TO CARRIAGES, YACHTS, BILLIARD
TABLES, AND PLATE.
SEC II. The phrase "any person or
persons owning, possessing or keeping
any carriage, yacht, and billiard table,"
is to be interpreted as referring TO three
different classes of owners, viz Such as
possess any carriage; and as second
class, such as possess any yacht and as
a third class such as possess any billiard
table.
There is nothing in the wording of the
law referring TO plate, that could lead TO
the inference that the tax upon it is to be
made contingent upon the keeping of a
carriage, yacht, or billiard table.
The tax of ten dollars upon billiard
tables kept for use, as provided in sched-
ule A, does not apply TO billiard tables
kept for hire, and subjected to q license
tax in section Ga, article 20.
The phrase, "kept for use," employed
in reference to silver plate, is construed
to except silver plate or ware kept for
SALE" and also that which is in posses
sion of family or its members, as souv-
enirs or keepsakes.
The plate properly taxable, is that
which has been purchased for the use of
the family, or has been presented 10 the
family, as part of the household furni-
ture, and as such is kept for use, whether
for ornament or actual service. In the
execution of tho law, assessors are di-
rected to allow owners of silver-ware TO
have the same weighed, and to make re-
port thereof.
NO. 23-DEFrENG WHO MUST HAVE A PED
DLER's LICENSE.
Dealers in ice, who supply customers
from carts aud wagons, collecting their
bills monthly or at the end of the season,
do not require a peddlers license for
such carts and wagons, although Occa-
sional small sales of ice are made by
such drivers. They do not travel from
place to place for the purpose Of selling,
but TO deliver what has been previously
sold. The same rule applies to milk
wagons, grocer's wagons, bakers and
butchers carts, used to deliver what was
previously purchased or contracted for
1t does not apply to bread, meat and fish
carts, dealers in fruit and vegetables
owned or hired and run for the purpose
of selling (peddling) their contents from
house to house.
A farmer who sells the products of his
own farm, by travelling from house Il
} house, is not a peddler; but a person
who buys and sells as an occupation, anC
, does his business while travelling from
house to house, or place to place, mus
, take license as peddler.
In Reference TO Photographers.
Photographers may be allowed t.
f travel from place 10 place, under licens,
as photographers. Each license in thii
| case should state the place Of residenc
. of the photographer, and should specify
that he is TO travel.
NO. PIN REFERENCE TO WHERE THE Ii
oEEsE OF VESSELS SHALL DE TAKEN OUT.
! The license Of steam and sailing pack
ets, as provided in section GA, article II
must, in all cases, DO taken out, and th
tax paid by the person or firm haYin
! the care or management of the steamer O
) vessel specified in the law at the princi
. pal terminus or landing thereof, whethe
> such person or firm be known as Owner
or agent.
: NO. 25--M RELATION TO NEWSPAPERS.
: II weekly, tri-weekly, and daily news
}. papers are published in one Office by th
same parties, and are composed princi
:, pally Of the same matter, though tn
matter in them may differ to some ex
:. tent there can be no doubt that they ar
to be- regarded as one paper, aud are liza
BILE 10 taxation, if their combined circu
: lation exceeds two thousand copies.
NO. 26-THE RETURNS OF RAILROADS o
y THEIR RECEIPTS FOR TRANSPORTATION
y &c.
10 The returns Of railroads Of their re
ceipts for the transportation Of passen
q gers, should be made al their principi
h Office or place Of business. Where sew
i eral roads are so united as 10 have bu
# one office, the return may be made o.
CONTINUED OK SECOND PAoE.l