Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1863-01-10

When bond for export has been given
and permit granted, the spirits or oil may
Be exported from the specified port, with.
ont ,he intervention OF the Collector, under
she Excise Laws ht such port
tALE oF LIquoRa
Alcohol or other spiriiuous liquors o.
any hind. can only be used by an Apotbe-
cary in compounding medicines.
Whea sold otherwise, he viii be required
20 take ont license a. dealer.
a license to wholesale liquor, coDfers no
Authorlty upon the party holding such H.
sense TO retail liquor. Nor does license
70 sell liquor sblhorizc the sale Of any 9th
sf merchandize
IN REakRD TO mon CASTINGS.
All castings which a-e we'll known. and
20 generally used, as 10 have q commercial
value must be taxed as manufactures when
sold or removed.
Other castings made upon special order
ofa nachlaist, but which are not known to
sbesrsdv IS manufactures in themselves, are
sKempt, not being manufactures within the |
contemplation Of the law.
Where a person makes castings only, he
must pay the taxes thereon. II, however
]
himself 10 the manufacture Of other articles
the tax can be assessed only on the last.
The Figh: 10 levy the tax depends upon the
fact Of sale, or removal for sale or cOusump.
tiop.
NARKEr-MEN AND oTuER DEALRRS.
Gene ally the business Of one who keeps
. stall in the market, Is that OF q retail !
dealer. There are exceptions however. |
The Assistant Assessor and Assessor must
Judge in each case. If the dealer sells
chiefly or entirely TO consumers, though he
may often sell 10 the original packages. he
should he classed as . retail dealer. III
on the other hand. his sales are generally in
The original packages, or iiit is in his occu
patton TO sell to those who buy TO sell again
or IL this part Of his business is considerable
10 much that be depends upon and procnres
stock with referRce 10 il. he should be clas,ed
as Wholesale dealer, even though he sells at
retail. The Law contemplates sales at retail
by wholesale dealers
A dealer who sells soap candles, starch,
tea, or other articles by original package,
or salt By The Wsgcn load, &c. too cnsum-
era. is Hot wholesale dealer under the law
but " he sells to those who sell again, he
will be required TO have wholesale dealers
license: A furniture dealer who sells
bureau, sofa, or table, to consumers 70:
their own use, whether IN the package
which he received it or not, is not whole.
sale dealer
PRODUCE DEALERS.
Persons buying produce, butter, eggs.
&c. aud forwarding The same TO Wholesale
or commission merchants, TO be sold by
them, are not subject to license tex in con-
sequence Of such buying prOridsd, they
buy for themselves But if they buy for
others they are liable to q license.
SHIP AND BOAT BUILDING.
Vessels and steamers that are built and
launched in the ordinary manner are ex-
empt from taxation. Several of the arti
cles of which the vessel is composed are con
sideTed. .as manufactures and will be sub.
tect to dniy. Nails, engines, copper, &C.,
are to be taxed upon the product. Boats
propelled by oars are regarded as manufac-
tured.
There may be boats that may not be in
clUded in, either Of The specified classes,
whose classification cannot be anticipated,
and which must be assigned to one class or
the other. according to the facts. !
WHERE rue LICENSE or VESSELS snALL BE TAKEN
OUT.
The license OF steam and sailing packets,
% provided in Section GA, Article IL,
must in ell cases be taken out, and the tax
be paid by the person or Grm having care
or management of the steamer or vessel
specified ia law, at The principal terminus
or landing thereof, whether such person or
hrm be known as owner or agent.
PHOTOGRAPHERS.
Photographers may be allowed to travel
from place 10 place, under license as pho
tograpbers Each license in this case
should state the place of residence Of The
photographer, aud should specify that he is
TO travel.
AucrloSEERs.
A regularly licensed auctioneer can sell
the goods of licensed dealer in such dealers
store but be cannot sell the goods, wares,
&c, of an unlicensed dealer, who is subject
TO license tax. at bis (ihe dealer's) place
Of business, without being subject to the
penalty.
An suctioneer can sell such goods as are
not usually included in the stocks OF dealers,
wherever such goods may he situated, with
oul taking special license therefor.
oARRIAoEs, 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 0f owners. viz such as possessing
any carriage aud second class such as
possess any yacht ; aud as third class
such as possess sny billiard table.
There is nothing 10 the wording of the
Law referring 10 plate that could lead to the
Inference that the tax upon it is to be
made contingent upon the keeping Of a car
Tisge, yacht. or billiard table.
The tax of $40 upon billiard tables kept
for use, ss provided in schedule A, does
not apply to billiard tables kept for hire.
- .-.lsr.t.d - lfoanea eaw in Goa A