The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-10-26


81 making the tar separate item the being In
Guided the cost Of the goods Ike any other item Of
the law requires the manufacturer 10 return all he
sells the goods for, including the tax.
Fitth-No deductions should be made for damages
PAID recamaiions breach Of warrantee Ac for goods
sold in previous months which proved defective ~ any
way and which have been before taxed but all such
claims being for reduction OF taxes previously assessed
on other goods, should be made 10 the COMMISSIONER
Sirth-By a cent decision OF the Commissioner the
box barrel ease bottle other enclosure IA Which goods
are packed may be deducted when y - OF itself dis
tinct manufacture and has paid tax IL nanula-
turer OF cloths, for example, packs them IN BOXES OF
wrappers, Of bis others mnpufactnrc which nave
paid duty such he NAV deduct the cost OF the box
from the amount Of sales but II no duty on such
boxes or packages SUCH has been paid, or they are
not taxable, their cost cannot be deducted
Scr"nh-fhe manufacturer blank has heaulns ubdet
deductions OF other expenses = This mas IN sooe
eases been made an omnibus TO carry variety OF cnarse
not allowed by law. The Department has dehned tne
charges which can be allowed under this head. Legal
interest or discount at place Of sale where goods are soa
the wholesale form or wrappers in which they go 70
market inspection where the laws Of the market require
inspection before goods can be Sold and the box &C. Ia
which the goods articles packed be put under
this head But in all these the articles items
must be specified 40 that the judge from
Inspection of the return whether the item itself be al
lowable, and whether the is reasonable and no
deduction or expenses should be allowed nor claimed
unless the same was included in the sale price OF the
goods.
This notice is given TO the manufacturers that they
may not be taken by surprise aud that each one may be
all others, so that advantage shall be taken Of the
honest tax payer by his less scrupulous rival
The assistant assessors specially char ged that the
instructions contained in this circular b. strictly and
uniformly carried out and instructed to strike oil all
deductions not claimed and entered in conformity with
the above regulations before entering aud returning
their amount to the assessor
The Committee ON Stamps made really no report,
although they did present written statement but there
was nothing in il. On the debate, however, il
shown that In Boston twenty five cent stamp was all
that was required on warehouse receipts for goods re-
ruFH IN q
stored, While IN New York the amount OF the stamp was
governed by the value OF the goods received storage
~ many Instances requiring stamp duty Of hundreds
Of dollars stored in New York while In Boston goods to
the same value are receiped for and only twenty 1--we
cent stamp used This great injustice 10 New York. ana
discrepancy IN FAVOR OF Boston, sanctioned py tne De
partment Now, why is this
The whskey Committee came to the Convention sober,
which was remarkable. They recommend no alterations
in the tax, but that the dlseries and brewcries be
placed under the charge Of revenue officers with power
to prevent any spirits ale be on during their
absence, and thus prevent its escaping measurement
This report reveals the fact that the revenue on both
whskey and cigars has fallen far short me amount
anticipated and accounts for II in that both whskey aud
cigars eyadc the law. Greater vigilance was recon-
mendcd
The report OF the Committee Petroleum brought ont
considerable talk parainc gasoline, benzne and
several other ines all of which would be Greek 10 every
pody put the oil arstocracy Nothing was done ABOUT y
but talk II was shown, however that the oil operators
have wonderful amount of gasoline since the passage OF
the present revenue law.
EVENING SESSION.
ALBANY, Oct IS 1868
Al the afternoon session to-day the Committee on
Gross Receipts reported that parties who charter Of
railroad company for the purpose Of transporting
freight liable Of three per cent receipts
and above the amount paid for the Of the
also that cattle brokers liable tax except that o
their license as brokers' TT
Tho Committee on the General Provisions Of the Law
made quite lengthy report, presenting some eighteen
different points where there lack OF uniformity in the
practice, and making such recommendations as would,
in their opinion obvate that difficulty. This report was
prepared by Mr.. Emerson of Pittsneld Mass The i'm,
portan point Of this report contained in the fourth
specification, as follows
That the opinion of the OF this Convention
the present law is wisely framed in basnC the licenses
Of wholesale dealers upon the amount of their sales
whereby tax upon sacs-the most acceptable and ap
proved Of all taxess fully endorsed and they feel
hesitation expressing their conviction that this prin
ciple of the law wise and just, might be extended
widely that in il operations IL would include
This seNon as was expected, aroused considerable
opposition, and Mr.. Steinbrunncr, Of New York, moved
TO strike out that portion Of the report
After short discussion the whole report laid on
the table, the argument used being that II contcted
with the resolution passed las. night There
siderable feeling manifested this result and after
spicy contest the vote reconsdered and the spec
cations enumerated taken up one by one Many OF the
suggestions adopted but the fourth mol with such
opposition tina. II Withdrawn by the committee.
The Convention at an early hour In the evening nd
Jorned 70 attend social reunion at the Delayan House
given by the assessors and collectors OF the Albany dis
trict