The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1864-08-10
Printed Books, Magazines, Pamphlets
Reviews. GC.


The Commissioner of Internal Revenue has
just made the following important decision with
reference to printed books, magazines, pamphlets,
reviews, &c.
The act of June so provides that on all printed
books, magazines, pamphlets, reviews and all
similar printed publications, except newspapers,
Il duty Uf five per centum ad yalorcm shall bo
levied, collected, and paid
Section So, OF the same act, provides that the
manufacturer or producer of any article on which
u duty is imposed by Law shall, in his return of
the value and quantity, render an account OF the
full amount of actual sales made by the manu-
taCtuIer, producer or agent thereof; and section
% fur her provides that when any manufactured
article, on which an excise or import duty has
been paid, are increased in value by being more
completely finished iitted for use or sale, with
out changing the original character or purposes
for which The same are intended 20 be used, there
shall be levied, collected, and paid, duty OF five
per centum dd rdiOren, upon the amount of such
Increased value, to be asc6rtained by deduc,ing
from the hni'h article when sold, or removed
for sale, delivery, or consumption, the cost yalue
OF the orpiDa article to the person, firm, or COM
pany lialle TO the duty imposed upon the iu-
creased value thereof.
Under ihlse several provisions it is held that
VIII, the pub iSher OF any book, magazine,
pamphlet, review, or other similar printed puoli-
cation, is the owner OF any copyright stereotype
plates, ard carries on the business OF printing aud
binding hooks, he is 10 be held and deemed the
manu nufaclutCr, and as such must tske license, aud
| pay the i'd yalorem duty on the amoant Of lis
sales; but if the publisher, though owning the
copyright, the stei eotype p,ates, and furnishing
| the materials, employs oher parties on commits
sion, or by contract, 60 print any book, maya
| zinc, &c. such printer may be held TO he the
manufacturer, and re iured 10 pay the tax on the
J value of the finished book, in case the same Is
! bound and finished by The prin or. In such case
he is eLti 70 collect the amount thereof OF the
| publisher 4 O0ner
II the prlntrg & Is done by one party, aud the
| biLdirg hy her, under contract with the pub
| fisher, then the lriuer may be assessed for the
va nc OF the prinCd sheets or signatures, aud tho
! binder on the in ~ tased value, which increased
value must be dcern ined by deducting from the
trade pric, OF tho publisher the cost value OF
I the printed sheets or signatures previously
| assessed in the h ,nds Of the printer.
In either case wh, tltr the tax Is assessed q
| the pub her on tho finished book, &C., or pri-
mHTily on the priuttd sheet or signatures, and
AIT, iwaIdS on the increased value from binding
and finishing, the assessment must be made rs
| 10 cover the trade Value of the books magazines
pamphl, Is, reviews, Sc, and not simply the cost
Of reduction.
The tax is an dd caloreB, tax of five per centum
on the value of books, &c, exclusive Of any tax
previously assessed and paid on the materials
used, and in no case should higher rate of tax
be imposed Or assessed.