The New York herald., 1864-09-26
THE TAX, ON PRINTED BOOKS.
rmpersans treasury Deelsion.

Impersans Treasury Deeision.
WASHINGTON, Sept O. 1864 j.
whatever The ials Excsse law makes mapafac'ursrs
manufacture uSGcr the internal revenue fysse N,
whethes II Was ever before reckoned ~ NOT
In me section Of bocks are O.
as manufacture and 9 lax O. 1--WE per oeni ad aorcn
r. npeecd
u h enacted also IN ine same section 'nas opor The
.,,,Y, rnoss wares and merchandise berer ai.er men
t,cnsci ,amoug which books are enunert cd) .
(WHICH ,hsu be produced and sold, there shall
hs ,eyed c-ieoted and paid The following dl,iee 10 Se
mad nv he producer OF manufacturer ~ reof and MS
rrcscsr or msnsfsciurer BY the aty third section
rpgt pay toe 6oties assessed .hosaGe or bis goods
..whe,ner uauu:saurea prodsced for himself Or
sor others
IN lie making Of books. pr,ssers, binders ard pub.
slshers thv persCps prncy oovcerned aud repre-.
4 those engaged "a Tho several branches
.he manu- desire krsw os what rude she manu-
'aciurer Rnswe@be to thegovexsment Tor the tax
We nara w'sied 10 nsur from all who wished to be
Heard henre We sneafd.save op,oon. except
tGnitv 81 doyde early
Atkeash hook q manufacture by stssote, there
90 pvnvsion making either The prnter, the bsder or
,bc prclishcr in al cases tho manufacturer. Whether
he = OF not must depend on Circumstances
Nc arc told that sometimes the publishers sets OF
atypc plates aud carry the business CT printing
sod onsing books, which they eel at their principal
tcmetuss sso printing is done by ore party and tie
Nt.dng ty Suoher under contract with Sbe publisher
furnishes he 10 the pS and the
,cr binding 70 the binder
Sometimes hrm hnds the materials, priats and
binds tho teoks and furnishes them stated price TO
sDothcr, WIN publishes and soils them.
sOmeirrcs q publishing house furnishing the paper
lie unEoFed sheets from Tue PRIMER folds aud sends
them 70 oindof, and when bound, the finished book
returned 20 the publishers and sold by them
one;nics publishing house having only place or
business IN one city procures i's printing and binding
Sh os plates and copyrights and with printers
sa6 Understanding one kind OF contract book
and another kind of contract to another book and
siiil dderent Kind Of contract as TO third.
one publisher buys the paper, has his printing exc
ouied r. a printing establishment and his binding by
from The printer 10 the ihographer and the lto
grapher colort aud from co.ors. binders
AND finally 10 The publ. hers place OF business.
irm of printers, owning set Of stereotype plates
ony the paper, PRINT and bind the books, and Furnish
,sca by contract al stated price 10 q publishing
Pu6i shers own the s,ereo,ype pl.es; printers buy
PAPER pilt and bind the books, and deliver them FOR
agreed prce the Of the plates. In another
the Arrangement tie except that the pub.
shera buy The paper and furnish tothe printers.
There houses whose business printing stereotyp.
ing ana b.nding, and whowork exclusively 70 order aud
sell have any right sell, and yot whose con-
tracts different the persons with whom they
deal Sometimes they ses the type TO be printed from
!ypc sometimes make the stereotype plates from the
type, sometimes furnish paper do the presswork
sometimes do the presswork only paper Furnished
them sometimes do the binding only, and sometimes
execute nil the processes except siereoiy ping.
An author or compiler owning the stereotype plates
and and ndsr or The na.e 20, -, ns
fragments with booksellers to sell for him sends
60. Up in me same way E and treating some
throughout the c,untSy, direct from the printers
smders hands, to any body that will assist In the dis.
printer contracts TO print laws journals and public
documents for sates and TO furnish them sheets TO
she State, BY which they Sold but distributed
BY resontion OF The legislature 10 certain public officers
F.equenty the publisher controls everything =
.be copyright, stereotype plates, furnishes paper
presswork Is done according to bis directions @ ns
e 70 style time asd amount, and the binding in ,ne
taste OF his particular cuAtomers
These csses do embrace all the varieties arrange
very important species OF masufacture, and which
about merous the elements which constitute
them will allow IN combination.
How We 70 decide who is the manufacturer
some publishers Insist very strongly that they are
Pointers generally urge that the are ihe manu-
TACT rers. but not universally.
binders when they do nothing but bind, agree be
teve without dissent that they not manufacturers
Ry The seventy ninth section which relates license
ANY person who shall manufacture by hand or ma.
Chinery goods wares or merchandise exceeding
casy tie sun OF one thousand dollars shah be
ssa ma, ,ufaciorern SO far as this section goes, the
person who visibiy maripuates works the materials
is he who 'srcspoDsble 10 the government.
BY the eighysscond section every person. before
neneaR or continuing any manufacture, shall furnish 10
The assistant statement setting forth among
ether things the rlacs where the manufacture be
Carried and the prncrsf place Of business for saes
The OF the manufactured article the proposed
fuaaket ior the
The printer binder 10 the manu- acturer the place
OF manufacture be stated but be has knowledge
hD hmse OF the proposed market for be has nothing
1do with the saes He cannot therefore make the full
publisher who depends others 10 print and bind
marEc. FOR bis product, but as he has no pscs
manufacture he cannot properly be required
n ffraft n a a Ne
Quoted.
But 10 the ninety third section provision occurs
which has an important bearing all cases in
which ,he hpa product is the result Of the skin
and labor bestowed by one person, or by several
snd this, taken in connection with the ninety.
NTH section. furnishes key the solution Of sese.
stone between publishers and other parties engage in
sne book manufacture give rise. The ninety third
,be assessment OF manufacturer The proceeds Of
ms business when workiog up material furnished
rieted FOR person 70 whom /, is TO- bs eo va
tdrncd when finished; and the ninety Hfih section
ase q manufacture already complete pur poses
and cnacs tnat the increasing OF values in manner
s ss s and hsl
vons Of law Tor the coeciion Of internal duties relating
10 manufacturers"
The TWO scc'icns serve 10 explain and somewhat 10
modify ether provisions OF the act rea,ing 20 the
sAne subject, and 1, show how the terms mauufa
ture and manufacturer to be understood when
piled 10 processes conducted by several paes each
working independently 10 produce article for Tie
msrket
Hy comparison or the several provisions referred 10 il
n clear that maaufacturer under the the pers,n
~ho makes article of merchandise, though he makes
for another and dcee not sell. He also urer
Who more compsiey finishes or Cts for such article
and whether be finishes another makes no difference
- 70 the nature OF h'syvocstion. person who
sole v aoi manufactures. though he may have owned
she materials during the Whole process OF Manufacture
and have had the article made according his order and
for me special use He must have . intimate con.
sectop With the production than obtains uuder guch cir
fnrnstances 10 be liable 10 assessment as such.
u the manu- acturc Is conducted 10 such manner "a
Rssee him the responsible head controlling operator
~ who're means and appliances the business Is con.
I1ced, he Is 10 be beId the manufacturer Bu II al
independent party ntervenes between him ana the
operative and produces by his hands merry,
goods merchandise ready for the market sucs
tnerveniug party may be properly deemed and held &c
se the manufacturer. While contracting parties hoy.