New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1864-11-08
Revenue Decisions. . -, ...
TRyAsrRY DEpARTnByf OvyfoR OF IsrsayAL RIvIyry /,
WARRINGTON, October 10, 1861
DECISION IN REGARD TO MANUFACTURERS AND I'M

Revenue Decisioss. . .,
TREASURY pr'AHrrSy. 0.Ts ., d Isdsssnt
DECISION IN REGARD TO MANUFACTURERS AND INA
PLACE OF MANUFACTURE.
/. Any person, firm, or corporation owning OF
hiring factory tsnnery sbpysrd WORKSHOP or Other pses
whether by personal oversight through an AGENT ovenee
the place Of manufacture the fctory tsnnery sbpysdS
workshop building or premises where the goods OF article ara
The rnsnustnrer defined above Is held liable to msis
the Of the district where hs place mann
good, merchandise and articles manufacured or pro-
duced aud sold delivered, whether manufactured or pro-
B. Wien sny goods wares, merchandise articles ara
sold a. place Of manufacture removed for consumpoo
or use or are consigned to auction commission rehsn
or delivered to others than agents Of the manufacturer
duties thereon immediately accrue and me assessor within
whose district such goods manufactured must proceed 20
T. When any goods wares, merchandise, articles De-.
the producer at place Of business ofslcg
msnufacure or producer no tag scres OF can O tesea
s. When goods, wares, merchandise, articles,
ia unfinished state from collection distinct to
another by the manufacturer or owner IN order 70 Se NOE
completely finished before being sold or removed 'o s6G-
sumption or sale, the pace where such goods are hl'hed
the OF manufacture, and The return Of such goods
lie made to the Of the district where the zane ae
6: When person firm furnishes rnateras and EMPLOYS
different PARTIES operatives TO build Construct COM
pete Irish Q: repair goods w,r, 9erchonae CO s-
labor required While the Of tho materials directs and
controls the whole operation Though the dncren Nse -
prodnctionsuch owner must De held 70 be Tie
ana aoe % y II. tax hIs p IS t
the manufacturer have their place Of business.
WELLINGTON Oct l9, 1904. y
DECISION RELATIVE TO TIE TAX ON MoLAssEs AID
SUGAR MADE PROM SORGHUM OF IMPEIE, wIAH
PRox DERaIEs, AND CIDER.
Tho act Of june 80, 1851 provides that on mo-
sir cest' Ter Zion shall be levied 90 ec:sd
and paid aud on .ug the sugar cane and roy
from sorghum phee aduty o. one cent ana one %
By tie ress rm, Of tie cited above moessss
and sugar made from sorghum ot nphee are e1eepn ion
the duty therein provided Section OF the same az eh.ne-
the various articles aud manufactures exempt rom
while general clause of the yih section makes pCVen Sc
levyus Of five centum on al manufactures LOT ID Hs
A. oase. and sugar rom sorghum or ulphee eIcepa
under the clause imposing az nolaes and usr Itodua
from or sugar cane jHiee &c, while a. NE 'Ts
exempt isou duty, follows necessarily thst they are IN
Guided under The general clause OF uanuaetu.s io1
provided for aid subject TO IN az vaoren duty % 'ePek
Inior the same general clause cider made om arTes ard
pears wine made from cgrTants Thuberb, or bere wsno1s
being or mixed other spi1ts and into whica no
foreign matter Whatever has been infused subject TO al
v~IoTn dTy Of I'VE rer c.utan But persons producing
eher Of the above mentioned circles, where the prodaes
doc not exceed 900 per annun aud Is made o.
produced by their LABOR the labor OF thei' lam les s
A'"F TREASURY pxrr OFFICE OF IsrERxAL Rrvrsrr, !.
WAsrIyGros, October ~, 1864.
DECISION WITH REFERENCE TO TAX on IHREAp,
YARNS, AND wARPs, AND CLOTH AID FABEcs
|. The act of June 30, 1864, section 81, provides
that on cloth and all textile knitted or teted ano \
cotton wool other materials. duty Of FIVE PEI s,n n SO
vor,u shall be levied collected and paid: Irofdef ina
G and van and varps for weaving shall "a regacsd,s
manufacture and be subject to duty OF h'o per eia "a
O. Another clause OF the section declares That ts,s
shall De evi'i all manufactures OF cotton wool ~,
otherwise provided for duty Of live per cenium cd 'soien
odd'& s my y s2h Sgd aO, Which e. d 3
assessed aud pgd shall be assessed ana pay ao-V
g. Under these provisions it is held that when he
person firm manufacture thread, and yarns ND wIp,y
fabrics of cotton wco other natesii wheh.r weven
knit, eted tax to be assessed upon TIE ,,feaa
yarn waps bat tho tax il 70 be assessed On tho hnsd
cloth fabrics. other material. :.
When thread and yarn, and whps are Manufactured na
hui.ed cloth other primary fabrics Of the nature
CLOTH then such thread ani yarn aud "arp are to De-
as distinct manufacture and 10 be assessed and the 'sx
i. be collected them when they sold OF Delivered
S. When threod end yarns ana ~srps Aforesaid sfea
having BEEN pur ed Manufacturer who has paid tho
thereon hs converted by the purchaser into ON %
,hs be- assessed and collected only their increased vse
| s Whenever cloths other fabrics Of cotton. woos 81
other material whether woven Init. feed, msnuc.
tured into clothing. hosiery soyes mntens, or other acs
sp1,re the OF women or ehhorens
or into article. adapted to other all such manufactures
under the limitation relative 70 increased value 10 'he nv
T. Whenever hosiery sove, ui,iers sny article o1feS
or apparel for the children are wc'ts
thread ven or warp al such good. snd articles liable 20
entire ish the thread, OF ~Hp
b.. been previously assessed for duty. suc sHces arc
something than cloth fabric The fabTe g n ic
the ma,er, ofwich The articles themselves constuied
the articles being adv sDce additional nauctus
produced hy operation inst, al OF passing through t"o
processes g. reach the same end.
Tn AsURy DEPARTMENT, OFFICE oP lsrERsAL !
REvESuB. WAsBGNGroN, October 2S Itb4.
DECISION CONCERNING THE TAX on GIG lRf IT'S
| In the schedule, under Decision No. l3s inlIo-
sing tx npon according graduated scale Of yaeS
The deren, .rsd Of csare.ie instead o. Ue
in written f 'et 20 be inferred from TIE core
spending Of "a tho manufc'uTe NJ g7fers
hs enlarged and the quality of the article bcons
improved the passage Of the act Of June 10 1891 80
deemed advis extend the schedule ccnta ned the es
10 MciGds al cases Oh TAX 70 WHICH TIC "a" "P
pilcaolr. o., ...
made tobacco incloed IN wrapper valued a. Eot
over IS per packages eoch containing than IS
made Of tobacco nco.e in wrapper valued 81
IS per 100 sOre-d shall be sub 90 ihs
Duties herein Iroyoe Tor sars Of like value
Adopting the schedule ysu,f II. tie Of c'esrs
obtain the following Cigarettes IN pairl Wbpprf'
selling per 100 pack tlan
" five cigarettes eech, per 100 packages, 81.
Cgrees selling si over - 100 packages a. ao-esid
will be taxed in the of Ike value
lO0 that 20 say; Cigarettes tcir, u per 90
and 900 So cigarettes selling 80
per ocO and not $50 600 SIS; cgartes 81 ing -
SO per 1909 md not SIS Per lO00 Ss3, igaf-
rettos selling At over So3 per 1000 -iu.
Form - Cigar MaIfi Weekly Return be nssd
by manufacturers Of cigarettes by simply changing. wsn
necessary the word cigars under tie heading knd ~
Description to cigarettes.
DAY Bears HAULED oFF.-The boats OF the
day line between this city AID Albany have haGled Of