Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1864-04-20
Internal Revenue decisions.

/ AAtCEAaAl 1ACtCnuC DcCASAOnSs
! LICENCES.
A license to a firm of Cattle Brokers
will not authorize the members of the
/ firm to pursue the vocation at different
places at the same time. Each member
must be able to exhibit the license when
called upon, and therefore license to a
firm can be useful to one member only at
\ the same time.
All persons who make sales by auction,
except those selling by virtue of judg-
ment or decree of a court, or at sales made
by executors and administrators, or IS EN-
ployees of duly licensed auetioneer, are
required to take out licences as auction
eers, and to pay the tax of one-tenth of
one per cent. upon their sales.
| Veterinary Surgeons are required to
have license as other surgeons. Any IL
/ cense understated may be again assessed
A person taking License as a Retail
| Dealer and his sales exceeding the sum
of SIS, 900 year is liable to ore-assessment,
and if any person, having taken ont IL
cense at an insufficient rate, fails to noti-
fly the Assessor as soon as he discovers
that such is the fact, or fails to pay the
amount due as soon as ID is assessed, he
will be liable to all the penalties provided
for doing business without license.
Mechanics, such as carpenters, masons
and painters, who furnish, respectively
the materials commonly used by them,
will be required to take license as deal
one thousand dollars.
A person who travels from place to place
in the street or through the country sell
-. s-hR l. =
to a peddler's license. A person who tray
els in ike manner selling charcoal, is also
liable to peddler's license. Parties who
advertise themselves as claim agents, must
take license as such, whether they actu-
ally do such business or not. If persons
prepare the papers which are necessary
for parties applying for pension, &C., and
send those papers TO claim agents at
Washington, they become claim agents.
The fact that person has taken out q
wrong license does not free him from the
necessity of taking out the proper one.
If a person holds out to the public by
words, deeds, or writing, that he is en-
gagged in any kind of business requiring
license, he must take license therefor, al
though the business in question may not
be his chief or exclusive occupation.
MANUFACTURERS.
blacksmith is considered q manufsc-
tuFer and subject to taxation if his busi-
ness exceeds 5000 year exclusive of re-
pairs. If his business exceeds $1,000
year he is liable to license. Horse shoes
are manufactures. Manufacturers of Horse
Shoes by machinery must pay specific
tax of two dollars per ton; and if the
shoer afterwards puts toes and corks to
them, they become a new manufacture,
and are subject to taxation.
When boots and shoes or clothing made
upon special orders are not taken by the
persons ordering them, and are placed in
store for general sale, they should be
classed as made for sale generally" and
taxed at the rate of three per cent ad
Udlorem.
A person who manufactures molssses
| from sorghum should be licensed as a
manufacturer, and the molasses is subject
/ to duty of three per cent.
Window and door frames, sashes, doors,
blinds, mouldings, &C., being in them
selves manufactures, and liable to taxa
ton when removed for sale, are equally
liable to taxation where the carpenter or
builder makes the same and uses them on
houses built under contract.
Fire bricks are manufacture and sub
iect to duty of three per cent. The man
ufacture of cigars is liable to duty on the
entire amount made and sold even if his
annual product is less than six hundred
dollars. The price at which the cigars
are sold measures the tax which is TO be
paid upon them.
Every person will be required to return
his total income, so far specifying the
sources from which it ia derived as to en-
able the assistant assessor TO decide what
deduction shall be made therefrom.
Every farmer or planter viii be requir-
ed to make return of the value of the
produce of his farm or plantation, without
deduction for the labor or services of him.
self and his family, or for any portion OF
such produce consumed by himself and
| family
Farm produce, which the producer had
on hand on the 3lst day of December
1863, must be appraised at its market val
ue on that day. Gains or profits realized
from the sale of property during the year
1868, which property was purchased be-
fore the excise law went into effect, shall
! beFeturned as income for the year 1868.
The Executors or Administrators Of the
estates of persons who died in the year
/ 1863 or since, should make return OF the
income thereof for the year 1868.
Legacies of real or personal estate are
not to be returned IS income. A farmer
who keeps woodland for the express pur-
pose of cutting and selling 6rewood, in
greater or less quantities, should be re-
quired to estimate his receipts from that
source as part Of his income. Timber sold
to be cut off by others, is also income.
Holders Of United States SECURITIES viii
be assessed for an income tar Of one and