The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1865-09-24


The following important order relative 10
Southern trade was Issued on Monday by
the Secretary Of the Treasury:
Treasury DEPARTMENT,
September Is, 1865.
In the circular issued by this Department
on June q, 1865, reference was made TO the
provision contained in section 46, Of the In
ternnl Revenue Act of June 80, 1864, con-
ferriug upon the Secretary Of the Treasury
discretionary power in regard to the assess
ment, levy, time and msnner Of collection
of taxes in the States lstely in insurrection.
Under the authority given by that section
II wes then stated that the Department,
without waving in any degree the rights Of
the Government in regard to taxes hereto
fore accruing, would not insist at present
upon their payment, so far as they were
pay able prior 70 the establishment Of a col
lection district embracing the territory in
which the tax payer resided. Ii was fur
Their provided that manufactured articles
found in the hands of a purchaser, which
were satisfactorily shown 70 have passed
from the manufacturer before the establish
ment Of the district, should not be subject
10 tax, unless transported beyond the limits
Of the State lately in instruction. No ex-
ception was then made in favor Of articles
which had remained in the possession Of
the manufacturers, and thus became liable
10 the tax imposed by the existing law.
The Department, preleJring 70 test the
practical workings Of the regulation before
exercising its power Of modification in this
important particular, representations since
made relative 20 the har ship Of this dis
elimination between manufacturer and pur-
chaser have been corIoborsted by careful
inquiry, aud indu-e the conviction that
further exemption is justifable and ad.
visible.
Il is found that considerable Quantities of
manufactured products have been retained
BY the manufacturer 10 his own hands as
toe safest mode Of investing his property.
until the return Of peace that this retention
was determined on and carried out without
the knowledge OF opportunity Of knowledge
Of the law Subjecting this property 70 heavy
taxation on sale, and that large part Of the
Manufactures 30 retsined hsviog been much
deteriorsted by the lapse Of time and want
Of Propsr attention, would not now sell for
q sum equsl 20 the tax.
A sta Of things 60 destru tive to the use
fuiness Of property and 10 the prosper ty Of
the msnufacturrg classes is as adverse TO
the integrity Of tue Government ns 20 those
Of the community. For thee reasons IL Is
hereby ordered that all articles, in whatso-
ever hands found, which can be showa 70
the sat'sfa elton Of ihe Assessor 10 have been
manufactured previous 10 the es ablishmcnt
Of the strict, shall be held free fsom the
present assessment or collection Of tsx, un
less transported beyond the limits OF the
States lately in insurreetion.
Manufacturers Of articles liable TO seizure
Tor want Of in'pection marks will present
% the Asses or evidence that such articles
we're Manufactured prior 20 the sstsblish-
ment Of the di-trict and the Asse-s or, It sat
isted, " II cause such articles 60 be %
marked as 70 Be Identified and sold without
iabi ity 70 seizure.
All articles transported beyond the limits
Of the states lately IN Instruction wiz be
subject 70 the tax due under the lev in fdroe
a. the time they were manufactured.
ksisaed) II. McCUILoCH,
Secretary Of the Treasury.