The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1866-08-13
Concerning Special Taxes under Ac,
of July IL, 1866.
IREASURHRD EPARTMENT,.
joEEICE OF lNTERSAL REVENUE,

AeGSll1Ou Is hereby called to the
changes made in the Internal Revenue
laws relating to licenses, by the act of
July ID, 1866, which act goes into effect,
as Tar as special taxes provided for in
said act arc concerned, on the LIST of
August. 1866.
Licenses are abolished, and Especial
tax" is substituted therefor.
BY the provisions of section so, it be-
comes the duty of Assessors to re-assess
any person, firm, or company, holding
license, for any excess OF, the special
tax substituted therefor over the license
tax which has been paid, from the LIST
day of August, 1866, ratably, up to the
LIST day of May 1867.
Under these provisions, persons hav-
ing a license as wholesale dealers in
liquor, brewers, distillerS, and proprie-
tors of gift enterprises, will be liable to
reasscsSment from the first day OF Au-
gust, 1856. Every Wholesale dealer in
liquors, for instance, who has paid but
$50 for his license, Will be Immediately
liable to reasSessment for the nine
months Guiding May l, 1867, the amount
of reassessment being S37 80.
y special tax is TO be assessed from
the same date against distillerS ofburn-
ing fluid and camphene, grinders of
cot1ee and spices and peddlerS ofliquors.
Peddlers travelling by public convey
ancGS are claSSed as peddlerS of the
fourth class. Persons whose business
it is to manufacture cigars, snuff, or to-
bacco in any form, should be immedi-
ately assessed II special tax as II tobac-
conists, without reference to the amount
of their products; but where such per-
sons now hold license as manufac-
turers, they will not be subject to the
special tax until the expiration of their
present licenses as manufacturers, I'M
less they are engaged at the same time
in the manufacture of other articles, in
such manner as to be liable TO special
tax both as manufacturers and as to-
baccOnists. But no special tax is i'm
posed upon journeymen employed in
cigar mandatory.
Persons now licensed as ,tobacconists
should be assessed special tax as
wholesale dealers when their sales ex-
coed twenty five thousand dollars.
Any person who is engaged in the
manufacture or preparation tor sale of
any articles or compounds, or whoputs
up for salem packages, with his name or
e-mark thereon, any articles or COM
pounds, is liable, under the new law, TO
special tax as manufacturer.
Producers of ornamental and fruit
trees, and charcoal, selling the same at
wholesale, by themselves or authorized
agents, at places other than the place of
production, are exempt from special tax
in respect thereof.
AL DOhLSS OlLkeSy anu lldLS not used
tor carrying passengers, nor propelled
by steam or sails, which are tloated or
towed by tug-boatS or horses, and used
exclusively for carrying coal, oil, min
erals, or agricultural products to mar
ket, will be assessable under the new
law with an annual special tax, from
and after the expiration of the time
covered by their present enrolment fees
and tonnage duties, an lieu of such fees
and duties. Such boats of capacity
exceeding twenty-five tons and not eX-
ceeding one hundred tons will be sub
ject to special tax of five dollars. and
when exceeding one hundred tons, to a
special tax of ten dollars, said tax 10 be
assessed and collected as other sDecial
taxes provided for in the Act. The
above special tax on boats, barges, and
flats does not, however, affect the liza
( blllty of the proprietors to special tax
as express carriers OrSagents, when do
ing business as described in paragraph
90 of section 80 of the Act OF June so,
1864, as amended by the Act of July III
1866.
Wholesale dealers are required. rs
soon as the amount of their sales within
the year exceeds fifty thousand dollars,
TO make monthly return of sales to the
Assistant Assessor, and pay the tax on
sales monthly, as other monthly taxes
are paid; and in estimating the amount
OF sales, any sales made by or through
another wholesale dealer need not
again be estimated and included as sold
by the party for whom the sale was
made. Wholesale dealers now holding
license based on certain amount Of
sales, will be liable to make monthly
returns OF sales us soon as their sales
exceed the amount named in the IL
cense; wholesale dealers in LIQUORS, as
soon as their sales shall reach an
amount which is less than the basis of
tnelf license by the sum OF thirtY-seVen
thousand and five hundred dollars.
The bond required of lottery dealers
Is iurther conditioned, by the new law,
that the dealer will pay the tax impos.
ed by law on the gross receipts of sales.
and the managers of any lottery, now
or hereafter existing, can give the bond
required.
Cattle brokers should he assessed on
the excess of sales over ten thousand
dollars in the same manner rs ofwhole-
sale dealers.
Under the new law, severv person
lother than one having paid the special
tax as n commercial broker, or cattle
broker, or wholesale dealer, or retail
dealer, or peddler) whose occupation is
TO buy or sell agricultural or farm pro-
ducts, and whose annual sales do not
exceed ten thousand dollars, is to be
regarded produce broker"
Inc payment of the special tax of
hotel-keeper permits the person so
Keeping hotel, &c, to furnish the
necessary food for the animals of
travellers, without the payment of an
additional special tax as livery-stable
Lawyers, who have paid n special tax
as such, are exempted under paragraph
. from paying the special tax as real
estate agents.
If the annual receipts OF an insurance
agent shall not exceed SlO0, a special tax
of s. only is imposed under the new
law; and the paragraph relative To IN.
SWrdncc brokers is omitted. No special
tax is imposed by the new law for SELL
ing tickets or contracts of insurance
ing.
Apothecories, who have paid the
sPeclaI tax as such, are not required by
Inc new law to pay the tax as retail
dealers in liquor, in consequence OF
selling or of dispensing upon phvsi-
clans prescriptions the wines and
spirits ofhcinal in the United States or
other national pharmacopocias. in
Quantities not exceeding half pint of
elIher ut one time, nor exceeding. in |
aggregate cost value, the sum of three
hundred dollars per annum.
NO special tax is required of a com.
mon carrier, by the new law, where
the gross receipts do not exceed the sum
of one thousand dollars per annnm
Draymen and teamsters owning only
one dray or team will not be liable to |
this tax.
By proviso to section AZ of the Act of |
July Is, 1865, brewers are exempted
from special tax as wholesale deaiers
when selling ut wholesale, even Mt n
place other than their breweries, malt |
liquors manufactured by them.
Manual-labor schools and colleges are |
exempt from special tax, as manufac-
turers, where the proceeds of the labor
OF such institutions are applied exclu- |
sively 10 the support and maintenance |
There Is no provision in the new law