The New York herald., 1864-09-26

cg~ a,@d by the finishing a+x
taxed and tue maker and hnisher may both be sssessed
acchAs sss tire satns snd sas On ihs sl vaas
alter npishiag, iriended Tie ac ssse 81 vaIe
BY nnshsg an article compese i,sen Tor
Tor wstca i would be Otherwise united, or NOT 90
well by tho act 10 be manufacture;
and n . nauufsctare, must be separate and distinct
from tsat Of the article IN lis aI finished safe The one
ends when article ~ commercial value
made tAe other begins, III the same
where The Grs, leaves it, and carries IL forward
higher uish prepares Il uses. IL is taxed
~ the hands The i,rst manufacturer because rs al
ready chaniabe vendhle and may be used or sold
without further nnssn. Il IA also taxed 10 the hands of
the hniscr although the identity OF the article
IL preserved it's vace. Importance er edaptaoiity to use
s ipceessed by b,s sxii or by his added material and
1 labor
u the provisions Of the act relating 70 irs dis
tinction drawn between maker and manu- uacturer
segars Certain requstions made upon tho maker
VINO works contract expressed or implied, uton ma
terra, furnished by the manufacturer ana returns The
material to MS employer ! form prepared ior sa'e.
The maker eet required 10 pay Tho tax mat ais on
manufacturer But there Is no analogous provision
ia re ION 10 booxs There Is distinction dawn by
The law he that makes BY printing and binding,
FER another and he hgt makes by printing ard winding
for himself TO the name by which bis vocation shall
be designated. lie i IN each branch the manufacturers
Applying these ubsprvat ons 10 others 81 the several
classes ofcases already mentioned seems that II
publisher though owning the copyright tho stereotype
plates and urn'shipe the materials, employs printer,
on contract or COMMISSION - PRINT any book or maga
zue srch printer without other circumstances, may be
held he the manufacturer and 10 ray the tax
size Of The Gnished book In case the same IS.
bound and finished by the rriucr, Here the book is
taken 10 the paper oy 'he p'ater ana comes from MS
hand finished article Though made or another, he IL,
/ eChty.third section, 1.-The manufacturer
producer thereof the product the OF
hand and ne is the directing aseui.
II the printing is done by one party and binding by
another under contract with the publisher the sheets
being put the form OF book before going Of the
pr ner hands the printer may Be assessed lo the value
value for each mas made finished article capable OF be-
| ing used and OF valee 10 the market.
Where one firm finds the materials, primes and binds
the books and delivers them stated price TO another
who publishes and cells them, the former firm is tho
where publishing house furnishes the paper. con.
tracing with printer 10 do the from
his banGs the uuvided Sheets ,ods and sends them
binder who binds and them the publisher by
whom they sold the printer not the manufacturer
| He b made no goods. wares merchandise" COM
pete themselves and adapted to use, and
,es FOR use The Wrought material wlch be-
hss turned out s not book, but only urinshed parts
aud put together IL some way, by stitching, binding
Otherwise, in order 10 be useful or merchaDtabe ar
Gle. The omder who taxes the incomplete work n the
sheets ard puts II INTO finished condition for
sale may may be the acturer, according 10
he relation be sastans to the publisher In most cases.
apprehend, he is not the manufacturer, but pub
Usher is IN the birder is the manufacturer, he
shall be assessed the saaoe value Of the articles
by section ninety three.
According Of the examples given the publisher
every part under arrangements az
makes him the Of the whole business from
| finished article ia delivered 70 him for sale In such
case and IN mos, cases Of this variety the publisher
A publishing house having It's place of business
city and procuring printing and binding be done for
L
cries the books being delivered TO and sold by It 81
books and nota manufacturer TO others, depending
ON the nature Of It's arrangements with those that work
| for u.
The sesess, assistant assessor must determine
the responsibilities Of The parties in such It is
easy, however, 10 that the simplest mode OF pro-
ceeding would be for the publisher take
facturers ceuse assume the responsibility Of the manu-
facture, and The but tax be assessed
his coworkers in the production would then be relieved
Where the material bslongtng 70 publisher passes
cooris and binder and finally, before sale the
Place q business o. the publisher b hs may doubtless
the manufacturer responsibilities or he throw The
burden decision or me s:essor 9, assistant
aud the last worker through wfose hancs the materials
Printers who own plates. buy paper, print and bind
books, and furnish hcu 70 publishing house.
lecturers me same 70 the case where tie publisher owDs
the plates or paper or boh and The printer prints and
sufficient has been said without going through The et
suggested. to Indicate principles BY which
the manufacturer IN each may be deter med
4 the facts necessary 20 decision appear
II Is apparent that il will compors with the conve
nisnce Of trade for the publisher TO take license and
| from the complicated embarrassments 10 Which il
would be subjected By oblig'pg revenue officers 10
tween The coworsers in the boosmakns DA pro- ro.
cess He s usually tho person under whose drec.
his arrangements be readily made render
HIM the responsible party TO whom government agerts
for full value OF the book when sold include
oil the printer binder or both together would be
taxed for u caso returns should be made BY them
in the general It is OF no advantage 10 the publisher
either the printer the binder working ma
tcria should decided 10 be the manufacturer such
printer binder has lien the article
compel the owner BY suit 70 reimburse him or tb. tax
paid. The tax whoever may be the mapuacturer must
be laid on the actual market value.
The hundred seventy third section Of the act
requires that the duty imposed books shall apply
such manufactured produced and removed
last All bpoxs, therefore. the hands that day o
the PUBLISHER, are liable to the tax Ihe same IS the
with books the possession OF publisher who is
Il the same time m nuiaclure, and la. but place
Of business where bis hn.shcd and unfinished books
were deposited. But when publisher had his bco1s
oihcrwse in scme other psoe thsr bis pace Of bnsi
moss. and removed that place rrior 10 ure So ,bsy
are not sabjcc, to the tax.
1hs Late Terrisle Accident on the PENN
sytvanas Central Nnslrosd.
The Harrisburg tnt9n, IN s account OF the collision
ana burning OF cars on the Pennsylvania Central wec
The gar suddenly escaped took fire. which Immediately
communicated with the rubbish aud consumed every
thing together some forty hun beings consumed
with the baggage otherwise injured. rhe cbsried re-
mains were gathered up the noI, mornins and Gled
her clothes took Gre and she fell back sunocated
gentleman lost wife and lve children and lad,
aunt and three children We could not learn their nsmee
ss they with number OF wounded persons, had been
removed before cur arrival and sent TO Philadelphia
Ut tho vast number burned ashes with their bag
gage the names will probably be known. Military
buttons watch cAses and Wheels breaspns copper and
silver coin, hair pins, penknves, with melted gold and
bundes OF haf bnrned grsenbaoks, we're found the
rubbish.
Engine No 13l crushed 10 pieces the smoke stack
tying place, the wheels in another and the tender
in another All kinds Of rubbish seats, windows doors
stoves, ventlaors bells aud lamrs. uassed in one
general min.
There were five care ia the train, we're destroyed
utterly, and three not injured at ALL The frart
were the that destroyed Jtis Impossible
TO ssy who IL TO blame for disaster Thing 10
certanly reprehensbe and that locking The doors Of
The night trains and 10 TO be hoped that tbs practice
sl longer be permitted There danger enough in
Travelling without the additional danger of cen
yertIng them into prison.
Poll ImaellBCeues.