The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1865-07-28
Important Internal Revenue Decision
UNITED STATES COMMISSIONERS oFFreB.
Pofo Cou mis- aioner


July GA number of complaints were recently made
by the collectors of internal against lawyers,
claim agents others for not taking out licenses
uuired by law The dclinquents in most stated
that they Ind already taken out partnership licenses
which they claimed exempted them rs individual men,
beers of their respective FIRMS and maintained that this
proceeding tho part OF the collectors was unjustha
bic and not In accordance with the law Of Congress The
matter was referred to Commissioner Osborn for adud
cation and to-day the following decision rendered by
him
1t appears that sections seventy and seventy nine
OF the act OF passed June 30 1854, and by
virtue of which these proceedings are Instituted are the
principal provisions OF the Internal Revenue
law that relate materially 10 these charges The con
troversy arises chiefly with reference the construction
of the two sectionswhat In the literal meaning OF the
phraseoogy used Section seventy four declares THAT
this act shall be contained and set forth the purpose,
trade business profession for which such license Is
e. orsn mi .srng ont the same and texsept
in the OF auctioneers and pedles) the place at
which the trade or p Sr Sgo a
license granted under this act shall not authorize tho
person or persons texcept lawyers, PHYSICIANS sur
geons dentists cattle brokers' horse dealers and
tionecrs) nrm company, or corporation mentioned
therein TO exercise carry on the trade, business or
rlacs than that mentioned therein or otherwise pro-
vidcd" Now, seems to me that this section and its
provso relate TO the contents Of license and the place
RED on what classes of business restricted 10 the To-
calty specified in the lconsc, and what classes
authorized 10 be carried elsewhere besides the place
mentioned In the license But section seventy nine relates
TO the way and In which certain trades business
may exercised carried on, either by individuals by
firm, company corporation Here Is the language Of
the section :-"Any number Of penons except lawyers
convcyanccrs clam agents, physicians surgeons, den
fists cattle brokers' horse dealers and peders carrying
on such business in coparncrship may transact such
business at the place spc0Cd In their license, and not
otherwise" hold that Congress intended by this pro-
vision authorize persons transact business under
firm, company corporation other than the excepted
classes mentioned in tho section, ut the place men
toned In the license; for II any other construction
Is TO he given, lawyers, claim agents. &c, are
prohibited from exercising their profession business In
the place specified in their license, and licensed TO do
business elsewhere only Now, II look ut the seventy
third section find that Congress not only prescrbes
what the license shall contain but grants authority Tor
persons and firms IN do business, thereby avoiding the
necessity Of n separate enabling clause. Therefore, II
section seventy four describes what shall be contained in
n license the place where business shall be done what
classes OF business confined 10 certain localities, and
what UNRESTRICTED and at the time granting the
right TO do business then section seventy nine must have
n dill rent construction be obvious repetition OF
section seventy four The qualifying words OF section
seventy carrying on such business In copart-
ncrshp" and the words may transact such business at
the place specified their cense means the person or
persons acting in copartnershp authorized 10
else their business in copartnershp, except lawyers
claim AGENTS, &C, who denied that privilege and
must get out separate license This Is the construc
on give 10 the law irrespective OF the vague phrase
oogy which the defendants claim admits OF another in
terprot alton.