The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-08-14
SPECIAL TAXES UNDER TEE ACT
LILLY Ii. 1866.


Attention is hereby called to the changes
made in the Internal Revenue laws relating to
licenses by the act-of July Is, 1866 which act
goes into effect, so far special taxes provided
for in said act are concerned, on the lst OF Au-
gust, 1885, Licen ses are abolished, and special
tax is substituted therefor. By the provisions OF
section eighty it becomes the duty of assessors to
re-assess any person, firm or company holding
license for any of the special tax substi.u-
ted therefor over the license tax which has been
paid, from the lst day of August 1866, rataby,
up to the 1st day Of May, 1866. Under these
provisions persons having license as wholesale
dealers in liquor brewers, distiilers and proprie-
tors of gift enterprises will be liable to re-assess
ment from the lst of August, 1866. Every.
wholesale dealer in liquors. for instance, who has
paid but $50 for his license will be Immediately
liable to re-assessment for the nine months end
ing May l, 1867, the amount of re assessment be-
ing s37 so.
Persons whose business it is to manufacture
cigars, snuff or tobacco in any form, should be
Immediately assessed especial tax AS tobacconlsts
without reference to the amount of their products
but Where such persons now hold license as man
ufacturers, they will not be subject to the special
tax until the expiration of their present licenses
as manufacturers, unless they engaged at the
same time in the manufacture of other articles IN
such manner as to he liable to special tax both as
manufacturers and tobacconists but no special
tax is imposed upon journeymen employed in
cigar mandatory. Persons now licensed as
tobacconists should be assessed special tax as
wholesale dealers when their sales exceed $25 900.
Any person who is engaged in the manufacture
or preparation for sale of any articles or com
pounds, or who puts up for sale in packages,
with his name or trade mark thereon, any artl-
Giles compounds, is liable under the new law to
special tax a manufacturer.
Producers of ornamental and fruit trees and
charcoal, selling the same at wholesale, by them
selves authorized agents, at places other than
the place of production, are exempt from special
tax in respect thereof.
Wholesale dealers are required as soon as the
amount of their sales within the year exceed
$4,000, to make monthly returns of sales to the
assistant assessor and pay the tax on sales month
ly AS other monthly taxes are paid; and in esti-
mating 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 ~hom thesale made. Wholesale dealers
now holding license based on certain amount Of
sales, will be liable to make monthly returns of
sales as soon as their sales exceed the amount
named in the license wholesale dealers in liquors,
AS soon as their sales shall reach an amount which
is less than the basis Of their license by the sum
of S37 ,50
Cattle brokers should be assessed on the excess
of sales over $4,000 in the same manner Of
wholesale dealers. Under the law, every
person, other than one having paid the special
fax as commercial broker, or cattle broker or
wholesale dealer, retail! dealer, pedlar, whose
occupation it is to buy or sell agricultural or farm
s,roducts and whose annual sales do not exceed
ten thousand dollars, is to be regarded produce
broker.
The payment of the special tax of hotel
keeper permits the person keeping hotel,
DC, to furnish the necessary food for the animals
of travellers or sojourners without the payment
of an additional special tax as livery stable
keeper.
Lawyers who have paid special tax as such,
are exempted under paragraph twenty-five from
paying the special tax as real estate agents.
It the annual receipts of Insurance agent
shall not exceed one hundred dollars, special
lax of five dollars only is imposed under the new
law, and the paragraph relative to insurance.
brokers is omitted. No special tax is imposed
by the new law for selling tickets or contracts of
insurance against injury to persons.
Apothecaries who have paid the special tax as
such are not required by the new law to pay the
tax retail dealers in liquors in consequence of
selling or dispensing upon physicians prescrip
States other national plarmacopeias in guam
titles not exceeding half pint of either at one
time, nor exceeding in aggregate cost value the
sum of $500 per ahnum.
No special tax is required of a common car
rier by the new law, where the gross receipts do
not exceed the sum of 81 900 per annum. Dray-
men and teamstes owning only one dray or team
will not be liable to this tax
BY proviso to section forty-seven of the act of
July Is, 1866, brewers are exempted from special
tax wholesale dealers when selling at whole
sale, even at place other than their breweries,
malt liquors manufactured by them.
There is no provision in the new law TO. re-
funding license taxes where they exceed the
special taxes provided by said law in respect to
the same business. No person doing a business
requiring payment of special tax under the new
law should be assessed therefor if he now holds
unless the special tax provided for exceeds the
license tax, in which case the difference of tax
should be assessed immediately
THE New INTERNAL REVENUE LAw.-The
Commissioner of internal Revenue has had &C.
cason to call attention to the fact that the pew
law makes the word ''money' to include checks.
drafts, and other instruments given for the pay
ment of money, and therefore the receipts for
checks, drafts, &c, are to be stamped as if given
for money.
The new Internal Revenue law differs from
The old one concerning brokers' sales of stocks
and bonds, which, under the latter, were as
sessed upon the basis of the par value; but un-
der the former law, from August 1st instant, the
stamps must be affixed upoa the basis of the
amount of sales.
TIE TuREATENEn DFSDoTTSM