Indiana State sentinel. (Indianapolis, Ind.) 1861-1865, 1862-10-06
The Collection of the National Tax
Important Instructions to the COL

IeCtOrS.
The Collectors appointed under the recent act
of Congress, to collect the National Tax, are
making their arrangements, and will soon com
menee operations The Commissioner of Reve
nue. at Washington has just issued the following
important regulations to the Collectors at Pha-
delphia, which apply equally to Collectors in this
locality
L. All mechanics. except those who merely do
repairs, must be registered as manufacturers and
must take out a license a such if the annual sales
amount to 81 900.
2 But mechanics and other manufacturers
who sell their own manufactures at the place
where they are produced are not required to
take out an additional license as traders. This
does not include reetifers, who must pay both Ii
censes
). If manufacturers have an office, depot store
room, or agency, at a place different from the
place where the goods are made, or if they sell
the manufactures of others, in addition to their
own, they must pay traders as well as a manu-
fa,turer's license. Thus, a tobacconist who both
makes cigars and keeps for sale goods in his line
which he has purchased, must take cut both Ii
censes. So must druggist. who also makes pat
ent articles. or medicines, &c for which he has a
private formula receipt.
A Persons keeping bar rooms or saloons, for
the sale of liquors, must take out liquor deal
er's license. Ii they also furnish food, they must
in addition, take out an eating house license; and
the sale of cigars, &C., requires tobaccOnist s
or retail dealers license besides billiard tables
require II special license anu bagatelle tables are
reckoned as billiards.
5. Commission merchants who are also ship or
commercial brokers are required to take out two
licenses.
6. Grocers selling -four by the barrel or salt by
the sack, or any other article in the original
package, are reckoned as wholesale dealers.
I Stamps must be attached to the papers re
quiring them at the time of their execution, and
must be obliterated by the person writing his mi
tials upon them. Teegraphic dispatches must
transmitted. But railroad and telegraph cOmpa
MES are not required to stamp their own dis
patches over their own lines.
s Arrangements will be made with the collec
tor of this district to supply stamps to parties de
string to purchase $50 worth over, ut the rates
of discount established by the Treasury Depart
ment.
g. Notes and bills Of exchange drawn for a
certain sum, with interest, will be stamped ac
cording to the principal sum Foreign currency
will be estimated according to the real par of ex
change; the pound sterling, for instance, at the
rate fixed for soveregns, not at the nominal rate
of 433I. nor at the market rates of exchange,
which is now something above the real par.
10 On and after October LIST the following in
struments must be stamped: All agreements,
appraisements, checks, sight drafts, pr0mmiss0ry
notes, inland and foreign bills of exchange bills
ading to foreign ports. packages, &c, per ex
press bonds, certificates of stocks, or profit, of
deposit in banks of damages and all other Ger
tifcates, charter parties, brokers, memOrandums,
conveyances, mortgages, leases, telegraph dis
patches, custom-house entries and maniiests.
policies of insurance-life, marine. and fire, and
renewals of same-passage tickets to foreign
ports, powers of attorney, proxies, probate of
wills, protests. warehouse receipts and writs or
other original process of commencing suit.
Also, patent medicines, perfumers, and playing
cards.
In reference to public houses and liquor deal
ers exclusively, it is defined that IN tavern or
public house where liquor is sold, licenses must
be taken for each business, the license for the
tavern to be according TO the rental, and the
license for liquor in all cases OF retail to be
twenty dollars By retail is understood any
quantity under three gallons. To sell above that
quantity is wholesale, and the license is one hun
bred dollars Restaurants which furnish bed
ding and which keep liquors, are required 10
obtain three lirenses-frst Il tavern license, sec
ondly license for the liquor bar, of twenty dol
lars. and thirdly license for the eating bar, cost
ing ten dollars, when the re epts amount to or
exceed one thousand dollars per year Eating
houses are permitted to keep confectionery with
out an additional license.
All dealers in liquor by retail are required to
paw license of twenty dollars per year The
penalty for refusal or failure to take out license
is fine of three times the amount of duty or
tax imposed by the law; one half OF which goes
to the inlormer. These taxes are, of course, in
addition to the State and city licenses now impos
ed, and the accumulation of expenses will mate
rally affect the smaller dealers who abound in
every part of the city. The prosecution of de-
nquents is made imperative on the Collectors.
who hold the names and residence of all dealers.
so that escape from the penalty is next to impos-
sible.