Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1866-09-27
FROM WASHINGTON.
Internal Revenue instructions.

Internal Revenue Instructions.
WASHINGTON, Sept 21.-The internal rev
leneue bureau has just issued Instructions
to the United States assessors concerning
the exemption Of articles and products from
taxation under the 10th section of the act
of July last, from which it appears that
packing boxes, understood and taken in the
technical and mercantile Specification, are
exempt, but packing boxes made of paper
or other material than wood, except those
made for friction materials, cigar lights and
wax tapers, are taxable.
All dry barrels and casks made water
tight are taxable, though not used for or in
tended to hold fluid alone. The exemption
of building stone applies only to the ordi-
nary stone, and not to articles manufactured
from stone, marble or slate. The exemption
of mouldings for looking glasses and pic
ture frames applies only to mouldings used
for the purposes enumerated. The law
does not exempt other mouldings, nor look
Iing-glasses, nor picture frames made from
moulding These are subject to a tax of
five per cent. ad valorem, however made
| The exemptions under the head of print
ing paper of all descriptions, and tarred
paper for roofing and other purposes are
confined strictly to these descriptions. Pa
per technically known as printing paper is
exempt. All other kinds, whether writing
paper, wrapping paper, drawing paper,
| blOttlng paper, tilterlng paper, paper-hang-
ings, and the like, are taxable, and paper
made for tarring, if sold dry, is liable to a
tax.
The exemption of flax and the manufac-
lures thereof includes and carries all the
exemptions Of fax prepared for textile or
felting purposes, etc, but a manufacturer
who makes articles Of dress for the wear of
men, women and children from cloth of
| fabrics purchased i'll the markets, or pur-
chased from the manufacturer thereof, is
not entitled to exemption from tax.
A manufacturer who makes clothes, IA
brics or articles partly OF flax and partly of
other materials, is not to be regarded as
manufacturer Of flax, nor are such mixed
products exempt from taxation. EXemp-
tiOns are to be construed literally.
The exemptions III the new law specifies
only the hulls OF ships and other vessels
Boats propelled by cars cannot be regarded
as vessels, and are liable to a tax of five per
cent. Iron drain and sewer pipes are ex-
empt, but not gas Or water mains Or pipes
Medicinal and mineral waters are exempt,
but noS sarsaparilla, pop, root and the like
beer.
Cordage, rope and cable, made of vege-
table fibre are taxable when not used as a
part of the rigging OF tackle OF vessels.
Photograph albums are not regarded as
books within the meaning Of the excise law.
They are liable to al ad valofem tax OF five
per cent. Photographs and other sun pic
lures, when sold by the producer at whole
sale at q price not exceeding fifteen cents
each, or are used for the illustration of
books, are exempt. All others are subject
to an ad valorem tax of five per cents
The exemption of the repairs OF articles
of all kinds does not extend to the materials
used in making repairs, when such materi-
ais are in themselves taxable manufactures
The exemption of car wheels, tbimbles |
sl1eins and pipe boxes and springs, tires
and axles made of steel used exclusively |
for vehicles, cars or locomotives is restrict
ed i'll the material from which they are
made, and III the uses to Which, and the |
way applied. They must be made OF steel |
and used exclusively for vehicles cars or
locomotives.
The law exempts the finished umbrella
and parasol and also the sticks and frames
made for the same, but the bcatNc is de-
clared by the commissioner to be taxable.
BY the tenth section of ihc act Of July,
the value of bullion used in the manufac-
ture of wares, watches and watch cases, and
bullion prepared for the Use Of platjDa and
watchs makers, is exempt from internal tax
All bullion which is used by manufacturers
is not therefore exempt from tax, but only
such as is used and prepared under the
provisions Of the above named section -
Bullion used in the manufacture Of iewclry
is not exempt.
Gold and silver rings, bracelets, pius,
charms, &c, are regarded us jewelry; but
gold pens, thimbles. spectacle frames, &c, L
II Il y,,J !
are exempt FROM taxation when made and
sold or used as material out Of which are
fabricated CLOTHS OF articles Of wearing APP
parel for household or other uses, which {
cloths or articles are liable to taxation ull-
der the provisions of section o. Manufac- {
turers having on hand yarns or warps On
which IL tax has been paid, are entitled to l
pay tax only i'll increased value where the
same are made into cloth, Or fabrics, or al {
Jicles.
Wire on which no tax has been previous I
y paid as wire is liable to a tax of five per {
cent. upon the price at which it is sold,
whether that price is sixty cents, one dol S
ar, or two dollars per pound. The law !
imposes a tax of 5 per cent. ad valorem.-- (
The assessment of the tax must be at that '
ate. The amount of tax depends on the {
value of the wire.
Castings of iron Of all descriptions not {
provided for are subject to q tax
If So per ton. The castings otherwise pro-
7ided for are malleable iron castings, TN
inished castings made expressly for locks,
safes, looms, spinning machines, steam
engines hot air and hot water furnaces, /
ind sewing machines and castings for iron S
bridges II
These castings when not sold or used for {
my other purpose, and when tax is as g
essed and paid on the article of which a
he casting is part are exempt from taxa a
ion. Castings of all descriptions made for L
rticles, machines, or instruments other a
han those specially enumerated are liable t
o tax t
The words ''castings of all descriptions
include castings of brass and other metals, d
II combinations of metals as we'll as cast :
ngs of iron. Wooden ware, as used in the b
ection of the new law, can only be con- r
trued to exempt such articles or nipple It
nents of kitchen Or household us4, as are e
made exclusively Of wood, and technically 2
-nown as woodenware, viz: k
Tubs, pals, chopping- boards and trays, o
wooden plates, bowls, dishes, spoons,
,nives, ladies, rollers, pins, moulds, prints,
nortars, pestles, dippers, ironing boards, :,