Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-03-01
Important Decision.
The following decision is of great Importance to
manufacturers and producers:

manufacturers and producers:
TREASURY DEPARTMENT,
NFFlCk OF INTERNAL REVENUE.
WASHINGTON, Feb. 26 1866.
BY the order Of the Secretary of tho TREASURY da-
Tea February 1862 Especial No; 80 it is provided
that on and after March l. 1861 all Southern manu-
features in the possession of the manufacturer shall
be held subject to the present rates of duty-no ex
ccption being madein any account of the date
ofmanutacture
The assigned for this order are that album
dant opportunity has been given manufacturers to
dispose of the goods hand at the time of the es
adjustment Of collection districts and that the priv
!legcs granted under the circular of September A.
lNn2-lntCnded for the relief of manufacturers from
duties which, under tho circumstances might bear
hardly upon thcm-were nevertheless inconsistent
with the general provisions of the law adverse to
tie interests OF manufacturers who are paying the
current rates of duty and susceptible of very great
abuse The effect of this order is to place all manu-
features and productions which were in the posses
SION OF the manufacturer or producer the LIST of
March. 1866, on which no duty, the duty to which
theywcr held liable under the circulars of June q
and September Ii. 1865 had been paid. on the same
footing MS like manufactures and products were
placed by the act of June 80 1864 and to make them
liable to the current rates of duty when Sold or con-
sumed or used or removed from the place of man
utacture
l. Tobacco owned by the manufacturer on the first
day of March. 1866, and not in bond, although in.
spected, branded, and tax having been paid thereon
before the first day of March, 1866, will not be OK
empt from additional tax under the order of Feb
ruary 2.
2. Tobacco which has been shipped by the manu-
tacturer IN the States lately in Insured ion, in bond
ndltioned in the transportation bond.
:: Tobacco IN the hands OF purchaser, (the tax to
which it was liable either within without the in
surrectonary States" having been paid and bearing
the proper inspection marks will not be held liable
to any additional tax after the first of March
4. Tobacco in the hands of purchaser within the
insurrectionary States,' and made prior to the es-
adjustment of collection district, and purchased
priorto March |, 1866 will not be held liable to tax
unless transported beyond the limits of such States
D. Tobacco owned by Il purchaser and shipped in
bond will not after the first of March, be held liable
to any additional tax to that conditioned in the trans
portatiOn bond. In this respect the manufacturer
and the purchaser, having shipped tobacco in bond
will be regarded alike, and subject to pay only the
duty named in the bond
s. Parties who hold tobacco which they manufac-
tured themselves to be regarded as the manufac-
turerS though they may not now be engaged in the
business OF manufacturing.
I. Tobacco in the hands of manufacturer made
prior to the establishment of collection district or
subsequent thereto, must before the same is used or
removed for consumption, be inspected and marked
with the date of the inspection and the of the
inspector. When such tobacco is sold, consumed or
removed for consumption sale, removed from
the place of manufacture unless removed to bond
ed warehouse or shipped in bond the tax accrues
thereon, and on and after the first day of March
1866 the tax all such tobacco will be assessed and
collected according to the rates of duty imposed hy
be in force, at the time of SALE removal, &c.
s. The same rules substantially apply to all other
manufactures and products except cotton and spirits
ton Of tobacco. E. A. ROLLINS,