Ashtabula weekly telegraph. [volume] (Ashtabula, Ohio) 1853-1873, 1865-12-23
dIsTEasAE REvENUn.

Commissioner Rollins OF the Internal Reve
pue. on the 18th inst, issued the following de-.
cision. relating to repairs. y - iIs Jr 1sti. a.
The term "otber articles, a" as used 10 the
Gath section OF the act OF March Bird, was clear.
ly intended to include all manufactured articles
subject to an excise tax under the several
clauses Of that section. All goods, wares
merchandise aud articles, therefore, which are
subject to 40 excise duty when manufactu red
Or made and sold, or consumed, or used, are
liable to be assessed for q tax on increase
value, when the same are. so repaired as to 10
crease their value len per cent aud upward
b To determine when tar accrues 10 case oi
repair. three distinct points are 70 be consid.
cred -. q, s,i.,i. ,.,.e4 .,,,,. er....,,, ~ tr,
Fr,t: The precise article or thing repaired
Second: The amount OF value added.
Thtrd: The ratio or per cent Of such added
value 20 the entire vsiue Of the article after
having been repaired. s"i'a.,i iehlatad sui
II Is clear that the law contemplstes levying
a tax on the engine, the boiler, the cor. the
carriases or other article, whatever it may be.
as unit upon its entire value, though many Of
the parts which enter into their, structure are
manufactures 10 themselves, and tax may have
been paid upon them before they were incor.
| perated into the engine. boiler, car. &C., sncb
as axles, tires, springs wheels, castings. &c. II
| any OF these parts which the law regards and
treats as manufactures In themselves become
broken or worn out, and entirely new parts are
made and substituted 10 the place of the old
the broken or worn out parts, such parts are to
be taxed as new work, the same when used in
repairs as when made for new car, carriage
boiler, engine, or other article, machine or in.
strument. '" 81 '''.
...f d
If a railroad company puts a car or an engine
or a boiler into a repair shop for general or
special repairs, such repairs. including new
parts supplied. If any, are to be regarded as
pertaeiug to the entire car, engine, or boiler.
rather than to the single part. or to the par
ticular parts. which may be the subject of re-
pairs aud no tax accrues unless the cost OF
making such repairs equals or exceeds one.
eleventh Of the value OF the car. or engine, or
boiler, after the repairs have been made But
II such repairs Increase the value Of the whole
10 per cent or upward, or il the cost OF making
the repairs. including labor and materials en-
ployed, equals oue-eleventh Of the vslue Of the
thing repaired, tax aCcrues, and is TO be paid
on the cost OF repairing, though materials and
parts may have previously been assessed aud q
tax paid thereon .'''.
The general rule which I should give 10 re-.
latioD TO repairs is this: When the article re-
paired is "a unit, though made up Of tsxsble
parts, repairs are 10 be regarded Is pertaining
10 the unit. If the repair 10 upon ship. the
hull. as finished, including ipuer and upper
works, consulate the unit II an engine. every
thing pertaining TO the engine, excepting the
boiler" which the law regards and provides for
tsxiug especially. If a car is repaired, the re
pair pertains to such carl as an entirety. inciud-
ing all its parts the body, the wheels, the axies
the springs. &c. This rule will. 10 all cases, BE-
observed. unless the owner chooses to divorce
the union existing between the parts, and sends
the dljooted. divorced and separate parts 70
the macbiuist or artisan, to be restored o.
made good from wear or injury. and re6tied Il
take its accustomed place. In the latter cass
the machiGist must report the article repaired
and the question of liability TO tar will depend
upon the ratio Of increased vaias to the entire
value OF the article repaired. The law havipi
prescribed no mode Of estimating the increases
value ofan article repaired for use without !
sale Of the same, either before or after the nc
pairs were made, the cost Of repairing has beeI
assumed by this ofice as the measure OF van
on which the tax shall be Assessed.