The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1864-07-20
CITY INTELLIGENCE,

TAX on ToRACCo-IMPoRTAST DECISIONS
The Commissioner of Internal Revenue has
decided that tobacco manufactured prior to July
l, 1864, and in the possession Of the mRnuasc-
turer or his agent, is liable to the rates of duty
imposed by the act Of June 80, and the payment
TO the collector Of different rate of duty in an
tlcpation of an increased tax, and before any tax
legally accrued, does not cancel the liability of
when they are made, and according to the rates
prescribed by the new act.
Tobacco delivered under contracts made prior
10 July lst 1864, Is liable to be taxed according
to the rates established by the new act. But the
manufacturer is allowed to add to the price of
his goods so much as will be equivalent to the
duty subsequently imposed.
Another important question has also been de-
cided, and that is, whether tobacco shipped to
commission house during the months of April
and May, the tax having been then paid. is SUD-
| ect TO any further tax, such tobacco remaining
| unsold on the first Of July.
The old law (Section 75) provided that upon
| certain articles therein enumera ed among which
tobacco was included, certain duties should be
| levied, collected, and paid, when produced and
| sold manufactured or made and sold, orremDved
| for consumption or for delivery TO others than
| agents of the manufacturer or producer. Upon
the happening OF either one or the other Of these
contingencies, the tobacco becomes liable 20 tax ;
| come due, and no attempt at payment wOuld
| avail the party, or release him from any future
liability ii the tax on this tobacco had not under
| the provisions OF the Law become due and payd-
bic before the first OF July. A party could not,
by advancing sum Of money equal to the then
| rate of tax, exempt such tobacco from the iu-
creased rate of tax provided by the law Of June
| so, 1864.
il, therefore, the commission house to whom
| this tobacco was sent were the agents of the
party the liability of the tobacco to duty had not
| accrued, and no tax was due ~ the time of such
shipment and there could be no legal payment
| Of the tax.
Upon this question Of agency the usual course
Of dealing adopted by the parties would have a
strong bearing. If the party had before this
| shipped his tobacco 20 this house, AMI had at the
time OF such shipments returned such tob lcc D
and paid the duty upon il, such course would be
suCng evidence that he did not consider or tire Il
such commission house as his agents. for, if they
were so, he was not liable TO pay any tax until
| the tobacco WAS sold.
On the contrary, If the party had shipped his
tobacco 10 them, returning for duty only such
as was sold by them, as II was from time to time
| sold paying the tax on such part alone, the con.
| clusoD would be almost irresistible that he con.
sdered them, and they were actually, his agents
If they were not his agents, then the tax had
| legally accrued by the removal TO their custody
and was properly paid on such removal, aud
there is no further liability under the new law.
The ner' law renders tobacco liable TO tax wheI
sold, consumed, or removed for consumption Ol
sale, or removed from the place OF manufacture
unless removed under bond, as provided in Sec
ton 90 of the Act of June 30, 1854, under the In
structions in the circular Of July 6. (Specia
| No. ~
AS there is no allowance provided by law simi
lar TO the allowance for leakage In the case o
spirits, the party removing tobacco under bono
must account for the amount stated In his bond
SHOWING THE FEET.-The ladies. have atel!
adopted mode of gathering their garments II
festoons by an elastic cord, which relieves then
of not only dragging their skirts over the dirt,
paYements, but Introduces 10 mankind one of tn
most attractive fashions extant. The American
ladies have the handsomest feet Of any ladies il
the world, aid having deprived US OF the sight o
| them through an absurd fashion at least nv
| years, we naturally welcome the return with JOY
We therefore declare in favor OF festoons instea'
Of trails.
/ MERrINo TO AVON THB DRAPT.--A count!
( convention TO avoid the draft,will be held b,
delegates from the different wards, on Mondal
evening next, in room No. Of tho Distric
COur.