The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-07-24
$157,9O7,e65

Total. $751; Sol, ee5
New Orleans paper contains the following report Of
decision by the United States Court in that city relative
10 the conHscaton the estate Of John Sde the rebel
emissary. 1t appears that the banking house Of Mac
uard Co., OF Paris advanced hundred and ninety
thousand francs upon mortgage Of Mr.. Sdell's real
louisiana and they forward through their
agentSht New Orleans to prove their claim, which
dsallowed also similar claim by other parties for
one hundred thousand frances
Judge Durell OF the United States Court, delivered
his decision in the Intervention OF the Citizens Bank
and Of Macuard Co. in the suit Of the United States
against John Sdel for conhscaon Of his real estate In
the city Of New Orleans. The Citizens Bank based its
claim on tho mortgage executed by Mr.. Sdes agents
In this city favor OF the bank for hundred thou
sand francs. Judge Durell decided that such mort
gage in fraud of the claims Of the United
States, and was intended to reserve Mr.. SlidciIs
property from the country, SO that It could not BIO
reached and that Mr. slidel being notorious enemy of
the United States his property liable under the Con-
scaon act and could not thus he placed beyond reach
Of the government The Judge further decided that the
power OF attorney filed by Mr. Sldes agents did not give
them the power to mortgage his property In regard to
the Intervention Of Macuard Co.. who claim mortgage
n ss On M
when the mortgage was given in Paris il was well known
by the ntervenors that Mr. Sidel enemy to the
United States and a traitor that he was acting COM
missioner OF the called Confederate States they knew
the risk they taking and they grounded their hopes
insnrRent states in oVerhrowns the authority Of the
United States
The Commissioner Of Internal Revenue has recently
rendered the following decision
Tobacco manufactured prior to September 1862, and
sold but removed from the place of manufacture,
is liable TO the rate Of duty imposed by the act now in
force Tobacco made subsequent to Sept 1882, and
prior to June 80 1884 II II has been sold viii De liable
and the amended act Of March 3 1868, whenever 1t Is
removed beyond the nsurrectionary states; If has
been sold, but Is still In the possession of the
manufacturer, then II will be subject when sold or re-
moved TO the rates or duty imposed by the law now In
states made prior to April 1865 and not owned by the
manufacturer when sold, either to be consumed in in
surectonary State or to be carried out OF said State Is
liable to the tax imposed by the law now in force To
bacco in the hands Of purchaser may be sold inde6
nely within the nsurrectionary States without becom
ing liable TO tax but when the same Is sold To be trans
ported beyond the limits Of said nsurrectionary States
II becomes liable to the tax imposed by the law In
force at the time the FIRST sale of the same tobacco
made by the manufacturer thereof Tobacco from
Virginia or North Carolina cannot be shipped by way
Of New York New Orleans, though the same made
and gold prior the establishment OF collection districts
Ia said State without the payment OF the The tax
would accrue on tobacco manufactured by Arm should
said firm, beng dissolved divide the stock hand Of
manufactured tobacco among the individual members Of
the firm ri sale Of said tobacco should afterward be
made to be carried beyond the limits Of the instruction
airy States the rate Of tax would be determined by the
time when such first sale made In oil where
party shall make claims to have his goods treasured
nj different rate from The current rates under the laws
in force, IL will be incumbent upon him To show, To
the entire satisfaction Of the assessor that the precise
time when the gale made entities him ~ lower rate
OF duty
Commissioner orion bas also made the following deci
sions:--
revoked If done under the supervision Of inspector,
without rendering II liable TO an additional duty II q
duty has been paid thereon and the tobacco n exempt
from duty II will become liable In consequences Of
such statement Photographic pictures which merely
copies OF works Of art exempt from stamp duty when
ever they are sold by the producers al wholesale at
price exceeding ten cents each but IL sold a retail
any price sold nj Wholesale price exceeding
cents each they are subject to the same stamp duty
originals
sm-ln reply TO your letter OF July TO- In relation TO
Commissioner Of Internal Revenue has suspended 70
much Of Circular No 20 relates 10 the manufacture Of
imitation liquors, but all other parts Of u still in
force The several examples given In your letter Of
manufactured wines, aud upon which you ask informs-
on are evidently o sscs Wines ~ are Iss contemplated nd
said act amended by the act Of March 3, 1885, liable
TO duty Of sixty cents per gallon Very respectfully,
Assessors and collectors Of Internal Revenue are
hereby informed that much OF Circular No ~
quires disers, rectes brewers or other persons
gagged In the manufacture production Of liquors sold
limitations Of Bourbon wbskey, brandy, gin, &C. 10
return and pay tax on such imitation liquors. s sus-
pended for the present Collectors will not enforce the
collection Of any taxes assessed such manufactured
liquors. under Instructions contained In the above named
circular unless specially directed to do 30 by this office
II IL distinctly 70 be understood that the suspension Of
Circular No 90 herein ordered relates solely 10 that
ton Of which relates to the manufacture OF Limitation
liQuorsn other than wine The assessment and colec.
ton Of duties wine made OF grapes and all other
wines liquors known denominated AZ wine, must
continue to be made provided in tho regulations
WILLIAM ORION, Commissioner
Treasury DEPARTMENT OrYos on IxrRaSALl
RsvrSuE, WASHINGTON, July II, 1896.
GESrLsnES-Your letter OF the sth inst inqurne
whether IL necessary for shippers of goods 10 foreign
and domestic ports TO place stamps upon the drsy
ceIpts IN addition TO the placed upon tho original
bills Of adng 10 received reply that stamps should
10 axed 70 such receipt by person, and that the
person who signs and ues unstamped receipt of that
character thereby makes himself liable TO penalty. This
bureau does undertake 10 decide who shall pay for
stamp annexed to receipt In any particular That
question NAV be decided by some local law or private
contract The dray receipts mentioned by you not
covered by the stamps aSed 10 the bills Of ladng but
should themselves he stamped like any other receipt for
goods delivered. Very respectfully,
4. A. ROLLINS, Deputy Commissioner
The Boston Traveller Of Saturday, SAYS
The week closes with an easy supply Of currency which