New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1864-01-28
The Tax ON pying.
CORRESPONDENCE.
WAhHfNGroN. Jan. ].


gra. I'm answer TO your letter OF the 10th ultimo,
would respectfully submit: If intended &c be conveyed
by said letter that dyer who Is tie Of the goods
which he dycs 10 TO pay The three per cenun their
creased value suca esDsnd him world BE- simply requ
ns him to perforrn imposbty. for since 1.-THE raiu'
and quantity OF the articles required 10 be stated In the
monthly 60 be estimated By the scua sales maze
fssc a l. s. Tar Lsw and according 10 the rong OF Com
missioner Boutwell, found IN Bon;wes Tax System 1888
page 49, The increased value" Is only asccrsjned "a
shown BIZ actual ssie" would ask: How patty who s
no, "a. orn.T Of the goods and dy are'teS IN Their ale
70 make monthly return Of their "ncrsssed vaes when
! that is only to be sscsriainei ny their s,el
anrer a. has hees answered BY the Assessor that
e price paid for dysng shall be deemed the Increased
value" reply that such boiling Is purs invention when
would 90 direct labor, snd by no mems warranted
By either the letter The sr. Of The lsw nor can be IN
sny wsy rscoucsd with the above quoted passage oil the
which distinctly directs the manner in which the ncresssd
value Is to BE ssoertained.
Labor IS not be faatd o. Commisoncr Boutwell, SAYS
II us be borne mind that the tar ia hid on the manu-
featured cicls, and not on the abe penofiied Vpoh IL
| ~ Y. Transcript. Nov. II. lse2l
The injustice Of competing II such possible dyer 70
pay tex on the increased value" Of goods IN which he has
ownership ruf, be obvious 10 you. and decision BY you
keeping t ea Of yers strictly in view dr-cng the tar to
be levied on tie real viii do away with the litigation
which mus, inevitably resal. rom the above injustice.
Very repeatedly srrPHKs II. TuRSsuLL
joseph J. Lswis, CoIum,sioner In,ennsl Revenue
TREASURY DEPARTMENT
oyuc> OF INTERNAL REVEsuE, WAHEeToE,
Jan ., 1864
srs In answer to your ler Of the nh inst, subted to
, ofc. relative the sbiy of dyer TO psy duty of
per ee ID vacrem the increased vslus Of good. Dyed
printed bsached &C. have to ay thai In my letter TO
on tho sao subject Of The 10Th nliac quoted tie nsss
Of the 18th Section Of Tho Act Of July 1862 AMI the 18th
Section Of the Act OF March 1863 which show eorcnSsey
that dying printing, bleaching &C. regarded nsn1fao
turing and that persons employed IN tbs busas" must sio
htense, and pay Sd vlorem duties rosDnfacturera
ouoled the 6sth Section show that the dyer 10 the
cturey snd may be required 20 pay the tan though Tho cloth
dyed kc belonged to other parties The law however pro
ydes that the duty shall be assessed only the ness'd
value ard stated the ruling Of this oca az TO whs. oon'
tuted tho increased valne.
To tits you reply that 20 require Of the dyer pay the tan
the Increased vaus Of soods which be dyea belonging to
other parties require 0posb,y, the value
only Be determined by actual sses psnt that csses sy
sss Of seeming difficulty bat believe these dicahies are
seeming and real ard nay ali be easily Overcome where
she parties interested apply themselves 10 good faith to The
task
Generally the value Of goods to b estimated by The ses
but there are where this rule cannot be applied Fiction
a provaes In certain cases 70, estimating the value BY tie
ufc,ursr fail, comply with the requirements Of se law
aud the proper returns tho Assessor msy under Section
IT, upon sueh information bo nnsy have sssums and ests
nate tho and vElas Ct snah anrsesurss and rPOp
such assumed amount the dotieG
In all casss where tie msoaeursr Il rsquiod 10 pay b-
tar under the eah section goods manufactured 7poa COM
mission where the ssrd furnished BE- cns party and man
uctu.d BY another the value Of snoh goods hss to be
e,snatsd ard the duties ssSOssd thslr sair
aud In DC e.se OF acto. ssles.
Ts 10 Of hose cases sd Tho DYER with such Informs
ton ~ 10 nsy b. able TO obtain. as' es,a s tssaSd
value Of the goods by ayirs printing besehns 10. tia
be done hsD he pes aiS or Gysss. &C. uu, be
deemed the Increased value. Bat tbs you say would TO
labor reply than taxing tanned issbeT 10
taxing labor TIE law isskes both tsnrins dysns &o
manufacturing. In both pToOe.s ssp hbos and skn
combined to produce TAXABLE manufacturer
Bus should the dyer fall 10 comply with either o. these
modes Of obtaining tho Increased value then would become
the duty Of the Assessor make IN. sssmen, under The
pgoyifiOus Of See r. Your. respectfully.
yosKPH J. LEWIS, ConIussiorss.
Stephen H. TuTnbun. esq. No. LII Fulton street, HY.