New Orleans daily crescent., 1866-11-16
INTERNAL REVENUE DECISION.
TREASURY DEPARTMENT,
Washington Tuesday. Oct. %, 1866


Washington, Tuesday, Oct %, 1866
Si1,-Your letter Of the llth inst, in relation to
the grinders of coffee and spice, is received.
reply, that by the provisions of section 70,
paragraph 81, of the act in force, persons who
prepare for use and sale, by grinding orotherpro-
cess, coffee spices or mustard, or their adulteraes
Or substitutes, or those who roast coffee for use
and sale, liable to the special tax of $lo0 with
out regard to the amount Of their products.
The ownership of the material used does not
affect the liability of the manufacturer Persons,
therefore, who receive conee, spices or mustard
from dealers or others, and prepare the same by
roasting, grinding, or other process, for use and
sale at given price for their labor, are liable to
the tax equally with those who own and sell the
materials they prepare.
The term "other process' as used in paragraph
81, is considered having no reference to the busi-
ness ofTOdSttRg coffee, since in the provlso to the
same paragraph it is expressly provided that those
who roast coffee for use and sale shall be required
to pay the tax imposed upon the grinder of coffee
andspices.
Those who roast coffee and those who prepare
ag gGinding or other process coffee, spices or mus
tard, or their substitutes Or aduterates, for use
and sale are therefore liable to the special tax OF
800 upon each Of these branches of business, al
though conducted by the same person or firm.
No tax i8 imposed, however, upon the prepara
ton of these articles when not intended for use
and sale.
Persons who retail coffee and spices, or mustard
may after The sale is effected grind the same il
small quantities for their customers, without
charge or receiving payment for so doing, and in
cur thereby no liability to the tax imposed upor
the grinders of coffee and spices
In further reply, have to say that it is no
within the province of this Office to alter amend
the provisions of the law, nor is the Office in any
wise responsible for the consequences OF its i'm
partial enforcement.
Very respectfully, THOMAS HARLAND,
SO. Trcadwel, Assessor, Albany, N 7.
The PUBLIC FINANCEs.-,TIke disbursements OF
tIge treasury on account of the war. navy and in.
teEior departments during the past week are as
follows: War department, S5llr942; navy depart
Inent. $l52 69f interior department, 1895 ,379;
total 81 1868 500.
National Bank circulation was issued during the
week to the amount of $73l 250 making tie total
to date, $29G0S6 l0L The government holds Sc.
curites as follows: For circulation notes. $780,
$685. 100, and for deposits of public moneys IN de-
signaed repositories S39 13S, $50; total $3f9 9297,
100. Fractional currency was redeemed in the
sum Of $23S ,300; received from The printing bureau
$560,000; shipped to national banks and deposito-
ries, s3S6,535.
The amountof funds in the vaults of the treasury
is as follows: United States notes, legal tenders,
sI5,z 329; fractional currency, s657,6Il; gold,
S3l6, 786; silver $2725 other coin, s2680.
Cou. .STERFEIrING UNITED STATES CURRENCY
The M tinnal tntelligencer of the 9Th says:
One q the treasury detectives yesterday eX-
hi6ifed ttN Treasurer Spinner IL counterfeit fifty
dollar Unit. ID States note, which he recently re-
ceiyed while in the performance of his duties.
The virnette If the note, Alexander Hamilton, the
rst secretary Of the treasury, which is the same
as that on the Nv dollar United States notes. is
very hard to coun. 'erleit, but this difficulty was
got over by substitt, ting Yg4ette from a two
dollar note, and mic ely placed on mat very le"
Ronld be able to detect it, The remainder OF the
note is exceedingly we'll e. xecuted and but for the
TACT of genuine ygnette beng pasted tlereOl,
would easily deceive the mos wary ID Is under
stood that this has been done 20 q considerable
extent of late, as quite number oil genuine TWO
bu9