Ellsworth American. [volume] (Ellsworth, Me.) 1855-current, 1863-04-03
TREASURY DEPARTMENT, OFFICE OF
INTERNAL REyENuE. Oct. 1862.

TREASURY DEPARTMENT, OFFICE OF
INTERNAL REVENUE, Oct. 1862.
Decision IA Reference to Sale of Liquors
Alcohol, or spirituous liquors of any
kind, can only be used by an Apothecary
in compouadiny medicines.
When sold otherwise, he will be re-
quircd to take license as dealer.
n license to wholesale liquor, confcrs
no authority upon the party holding such
license to retail liquor. Nor does IL.
cense to sell liquor authorize the sale of
any other kind Of merchandise.
sells shall be tax en- out.
The license Of steam AMI l-saiing pack
cts, a, provided in Sc3tion 81, Article II,
must, in all cases, be taken out. and the
tax paid by the person or firm having the
management of the steamer or vessel
specified in the law, at the prin ipal ter.
minus or landing thereof, whether such
person or firm be known as owner, or
agent.
DECEMBER, 1862.
In Reference to Sails.
Sails, when made upon order to suit
particular vessel, are not regarded as
manufactures within the meaning Of the
Excise Law, and they are consequently
exempt from duty.
Tn Rererenoe ~ Claim Auentsi
Persons who hold themselves out to
the public as prepared to prosecute claims
against the Government in any of the
Executive Departments, whether such
claims arc actually prosecuted by them
personally or by their correspondents, are
required to take out license rs claim
agents under the SD article of the 9th
section of the Excise Law.
In Regard TO Manufacturers Of Cabinet
Ware, an 1 Manufacturers AMI dealsrs in
Furniture.
Looking-gl glass and picture frames are
manufactures, and subject to tax as such ;
but merely placing the mirror or picture
in the frame does not constitute new
manufacture, nor render the article liable
to additional taxation.
Furniture finished, with the exception
of oiling, waxing, painting, or vanishing,
on which the excise duty has been paid,
shall not b. subject to additional taxation
in consequence of such oiiing, waxing
painting, or vanishing.
The mere addition of marble slab to
tables, or other furniture, is not construed
as the production Of a new manufacture,
provided the taxes on the material have
been paid.
When all the different parts Of piece
of furniture are got out, shaped AMI fin
ished, ready to be put together, and the
tax i. paid on the piece of furniture as
whole, the putting together Of the dltier-
ent parts will not be considered manu-
iacturc.
Mattresses are a manufacture, and La
bic to taxation as such.
II the finishing room where the paint
ing, oiling, &C., is done, is distinct from
the place of manufacture, and cannot
properly be considered a part of the fac
tory, but is the place Of sale, then deal
ers license will be necessary.
Concerning Manufactures of Stone, Marble
and Slate.
|. Under the provision of section 10
OF the Excise Law, by which building
stone is declared not to be a manufacture,
it is held that stone designed for buildings,
whether rough, hewn, or carved, is rot
subject to taxation prorded, that artl-
cles manufactured from stone, marble, or
slate, such as ire-places aud mantel-pieeas,
even though designed for particular build
ings, but which are Of such a nature that
they might be introduced into the COM
merce OF the country as articles of traffic
are subject to a tax oil three per cent. ad,
valorem.
=. Other manufactures Of stone, mar
bic, or slate, waieh are recognized as ar
ticIcs Of traffic, are subject to tax Of 3
per cent ad yaloreai.
1t Is the duty Of assessors and assistant
assessors, to apply these rules to cases as
they a,se.
Grayestones and monuments, made to
order, from rough material, by plans, de-
sigus, or drawings submitted with the OF
der, are not manufactures under the Tx
Csc law, and are exempt from taxation
Pr0raed, That no monuments or grave
stones shall be considered as made to or
der which are wrought farther than the
block or slab before the order is given.
JANUARY, 1863.
Concerning Licenses to Deal, ,ra on Vessels
Rats, &c.
Assessors may assess, as dealers, thos(
persons who sell commodities from vcs
sells, boats, or barges, or who sell logs and
and lumber in rats, and make the usua
report to the collectors, together with th'
name, if any of the vessel Employed
The licenses will be prepared in conformi
ty to such return.
Application for license should be made
and the license should be issued, in tn
collection district where the licensee &c
sides.
In Regerd to Shocks.