Western sentinel. [volume] (Winston [i.e. Winston-Salem], N.C.) 1856-1886, 1866-08-24
SPECIA TAXES UNDER THE ACT
--LtA -at.J JUIY4l3. 1865. ~.

The following is go much of Circular No
40, issued on the 3lst n'tim" by. The
Treasury Department, as concerns our
pe'ple: .......,a... .....
Attention is herby called to the changes
made in the Internal Revenue laws rela
ting to licenses by the act of July l3
1855 which act goes into etfecf, SO far as
special taxes pr vided inr in said act are
c.,ncerned, on the 1st OF August, 1866
Licenses are abolished, aud a special
tax is substituted therefor. By the pro
visions Of secti"n eighty it becomes the
duty Of assessors 10 assess any person,
firm or company holding license for any
excess of 3ecistl tax substituted therefor ov
ertl,c license tax Which has been pait! from
the lst day OF August. 1856, ratably. mp
to tire 1sti day Of MAY, 1866. Under these
provisions persons having license AZ
Wholesale dealers il, liquor. brew ers, dis
tilIers and proprietor, of gift. enterprises
will be halle TO re assessment from the.
1st ct August, 1866 Every wholesale
dealer in liquors., for instance. WHO has
pait. hut $50 for slis license will be lnne.
diately liabie to re-assess,nent for the nine
months ending May ], 1867, The .amonp
OF re-asse>s,nent being $37 SO.
Persons ws,se Business il IS 10 man
nfacture ci1r.s, snuff or TOBACCO III :t:iy
torn. siou!a be Immediately assessed Il
special TAX as tos1acc'rilsts, without re-
ference to The amount of their products !;
hut where sncir persons now hold license
RS ll,auutac,u urers, they will not be subiect
to the special TAX until the expiration of
their pres ent licenses as manufacturers
unless they are engaged at thesarn tim
in the Manufacture Of other articles, il,
snchsmanner a.: te,s be Liable 70 SPECIAL tax
both AS manufacturers aud tobaccollists !;
hut no specialize IS impased upon Jour
ney,nel. e,npl"yed in a cigar ma,,nfactory:
Perse.ais btrpw Il licensed az 'tnbacconis,>
should be assessed a special tax as who'e
sale dealers when their sales exceed $25,
600. Any person who-is engaged in the
manufacture or preparation iol sale of any
articles OF compounds, or who puts up tor
sale IN lackages. with his. name or trade
mark thereon any ARTICLES or compounds,
is iablennder the new law to special tax
as a manufacturer. bus .hstSssSs@ = f@s7 81 Z
Producers of ornamental and truittreesand
charcoal, ling the sasne at Wholesale, by
| theinsels e. or. authorized agents, at pfa-
/ ces other than the place of productions,
are exempt from special taxin respect
thereof.ve&ss,s.t ssz vda mans ssgRs4 81 hta@d y
Wholesale dealers are rerequired, as soon
ss the amount CT their safes within the
Year exceed $50, ,0o0, i 10 make monthly re 4
turns OF So llss TO the assistant assessor, and
pay the tax, on sales monthly, as other
monthly taxes are paid, and IN estimating
the an,ouut ofsales made iaby or through
another wholesalel dealer. need not fagainl
oe estimated aud included as sold by the
party forwhom thesale was made ole-
sale dealers. now olding iceuse based on
a certainamount of sales, will5be liable to-
|nake mppthly fetnrus ofAsalesl IS soon asl
asir tales excsed the amount named in
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