Daily national Republican., 1863-02-19
DEPARTMENT OF INTERNAL REV,


DEPARTMENT OF INTERNAL REV.
ENUE. .f.r
The following instructions and decisions
have Just been issued by Commissioner Bout
well!
INSTRUCTIONS TO ASSESSORS AND ASSISTANT
ASSESSORS CONCERNING THE PREPARATION
AND TRANSMISSION OF THE ALPHABETICAL
LIST AND MONTHLY ABSTRACT.
In order 6 ensure uniformity and accuracy
In the returns Of assessments, and to facilitate
the auditing Of the same in the Oflce of Inter
nal Revenue, the following Instructions are
issued; ....r Do.
/. A Schedule of all articles and occupations
subject to taxation under the excise law, ar
ranged alphabetically In classes, and each arti-
Gle numbered, has been printed on the first
page Of each Assessment Book. This Schedule
Is an exact transcript or compendium of the
headings In the Monthly Abstract, and has
been prepared to facilitate accurate descriptions
and entries In the Assessment Book.
2. A new Assembly Book has been printed
with separate columns and headings for the
name, class, and number of each article or oc-
cupatlOn, and In making entries In this book
each article or occupation must be designated
precisely as II is in the Schedule. II, for cx-
ample, the article to be entered Is leather, Il
should be copied from the Schedule thus
Leather, manufacture Of, A, 81 Or, again
Apothecaries, B, l, &c. In each case the let
Ter and number must be placed under the pro-
per heading.
8. A new Alphabetical List has been printed,
containing columns for the name, class, and
number Of each article or occupation, similar
to the same In the Assessment Book and in
preparing the Alphabetical List from the As
sessment Book, great care must be taken TO
copy each entry In full In Its proper column,
and under its appropriate heading.
4. The assessment Of each division must be
entered by itself on the Alphabetical List, one
division following another In regular order from
first TO last; each division being properly num-
bered in the head line at the top of the page.
The various blank spaces should be properly
filed up. Then add up the "amount Of tax"
Of each class on every page, carry the footings
forward from page to page to the close Of each
division, and finally reeapltulate the amounts
by divisions on the last page Of the list, thus
| presenting the total amount of assessments of
each class, and also the grand total. The list
must then be carefully examined and compared
with the copy furnished to the collector, the
various sheets must be arranged In their order,
fastened together, and accurately PACED, and
the collectors acknowledgment OF the receipt
Of the list as a Uhole should be written at the
end.
8. In preparing the Monthly Abstract for the
Office of Internal Revenue, the assessments in
each division must be entered opposite the
figure in the margin of the Abstract Indicating
the number Of the division. The total of each
class must be recapitulated at the end by divi-
slons, and added up SO as to show the grand
total; and these must correspond with the
totals in the Alphabetical List. Each column
of figures in the Abstract must also be added
| up, and the sum set down at the foot Of the
| column.
o. When the Alphabetical List and Monthly
Abstract are thus prepared, they must be sc.
Curely enclosed in the same package and trans.
| Al
nue. as soon as possible after the close Of each
month.
Decision Concerning HC Taxation Of Mdnilfdc
tures.-Any article known 10 commerce as an
article Of traffic which is produced by hand Of
machinery, must be regarded as a manufacture
and subject to tax, unless specially exempted
by law.
| Whenever articles arc manufactured IcithOHi
special order and for general sale, the presumT
ton that they arc articles of trade is so strong,
that no amount of prOofcan rebut this presump-
tion so as to exempt the manufacturer from the
| payment of tax.
! When articles are made upon order, then an
| inquiry must be instituted for the purpose OF
! BsceTtaining whether such articles are known tC
the commerce Of the country, or, If offered fol
sale, whether purchasers could be found. i
either of these conditions should be established
the manufacture would be liable to tax. If
however, 1t should appear that the article pro
duced are not known to trade, and could not bt
sold If offered to the public, they would then b,
exempt from taxation as not being manufac
lures within the meaning of tho law.
Decision Concerning Steam EHgiRes.-A ma
Tine engine, which Is built into and forms par
of steamboat, steamship, or other vessel pro
PEELED by steam, lB not regarded as a manufac
ture, and therefore is not subject TO tax unde
the Excise Law. Yet articles may be used IL
the structure thereof which, having distinc
ph haF In ali mn
facturcs. II the builder of a marine engine Il
himself the manufacturer of an article used II
the structure Of the Cngino-as, for instance,
steam pump or copper pipe-he becomes liable
as manufacturer, 10 pay the tax on such arti
Gle whenever 1t is removed for sale or consump
ton.
Decision Concerning Local EkpreSs Compd
Hiss.-The Commissioner Of Internal Revenu
has decided that local express companies ar
subject 10 the provisions of the 105th section O
the Excise Act, aud for any violation thereo
are liable to the penalty therein prescribed.