The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1865-12-22


OFFICE oF lSTEHNAL REvENUE.
MAsHISGToN, D. c., December IS, 1895.
It is provided by section "a, rs amended
! by the act Of March 3. that on all repairs OF
| carriages, cars, OF other articles, when such
! repairs increase the value of the articles SO
/ repaired ten per cent, or over duty OF
| three aud three tbs of one per cent on
! such increased value shall be levied, coll
| lected aud pad.
Tho tenn "other articles" used ia the
| clause VII CD have quoted above. ives
| clearly iotSuded TO include all manufactur-
1 ed articles, Jject % sn excise duty when
maLut- ctUrei md made. OF sold, on con-
sumed, or used, ard are hsble to be asses
| sed OF a TAX or increased value, when the
same sre SO lepaiTej as 90 increase their
value ten per cent. and upwa-ls
10 determine when o t6 II a-cruss in case
Of q repair, three distinct points are to be
considered
lst The precise article or thing repaired.
"a. The amount OF value added
80. Tie ratio or per cent. Of such sdied
valUe 20 the entire value Of the article after
having been repaired.
Il is clear thatthe law contsnplates lew
ing lax on the engine, boiler, the car, the
carriage, OF other article, whatever u
may be. ss a unit upon its entire value,
though macy OF the parts which enter into
their structure are manufactured in them
selves, ami a tax may have been paid upon
them before they were Incorporated INTO the
engine, boiler, car, &c, sueh as axles, tires,
syringe, gh' els, castings, &c.
II any OF these parts, which the law re-
CARDS and treats as manufactures IN them
selves, become broken OF worn out, ana en-
trely new parts are made and substituted
in k.H MIA 81 % u 81
out parts, such parts are TO be taxed as new
work, the same whom used in repairs IS
when made for new car, csrracc, boiler.
engine, or other article, machine or instfu-
meat. ii aEailIoad company puts car. or
an engine, OF boiler, into a repair shop for
gene al or special repair, sucu repairs in
eludiug ucw parts supplied, il any, are t.
Re regarded us pertaining 20 the entire car,
engine, or boiler, rather than 70 the single
part or 10 The particular parts. which may
De tue subject OF rgpsirs; and no tax sccrues
unless the cost Ci making such repairs
equals or exceeds on, ELEVENTH Of the value
% the car, or engine, or boiler, after the re-
pstrs have been made.
But % such repairs increase the value Of
The whole ten per centum % upwards, or ii
'he cost OF nsL,ug repairs, including labor
ana materials emi ioyei, equals one
eleventh %. the value of the thing repaired. /
3 tax sccrues aud is 90 be psid on the cost
OF rtpa'uuE, though materials aud paris NAV
have previously been as cssed and tax
pad thereon.
The general role which would give +,
relation % repairs is this When the article !
repaired BE- unit, though made Of taxable [
psg.s, repairs SIZE 90 Dc regarded s. pertain /
luE 90 TIE unit u the repairs Gre upon q /
sap, the bull, as finished, luc udi inner |
aud upper works constitutes the unit. an |
engine, everything pertaining o. the engine /
eraepiag 'se toiicr, which the law regards /
ane provides Tor taxing especially.
% % car BE- repaired. the repair pertains 10 /
such car us az entirety, including an rs /
rar.s-,h body, the waeals, the aNIes. the /
springs, etc.
LbIs rule-will IN an cases be observed. I
uniess the owner chooses 70 divorce ihe /
union existing between the paris. ard seeds \
the dls-olUted, divorced aud separate parts
TO The m1chlnisg oE artisan 10 be res .ored or
maae good from wear or injury, and rtGJtei
70 take its accustomed place. In the latier
case me maehlnist must report the article
re sl'ea' and The ques ion Of liability 10 tax
va. ueIeL0 upon tle ratio o. aacrtaseH valut
70 me eHi'rt value OF the article repaired.
tLr az having Prescribed no mode Of
eanmat!us the increased value Of az articIs
repaired lor use without the sals of ~
same, either before or amer tse rspsirs a.,
mace, the cost Of repairing has been assunea
~ t.ls eihoe, So The measure OF value on !
"A'eh The Sax shall be assessed
+. a, GOIllNs, Commissioner