The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1866-04-11
The Cincinnati Commercial saws

O6iS 4lci Lard leci sides, lGc asked; Whisky 20
Flour unchar ged.
The Cincinnati Commercial says:
There is no speculative vitality in the;
markets. and not little residences Is dis
played by some that DO new excitements
occur 20 give zest 10 trade even IL is. how
ever, apparent that such excitement would,
puscticully, be mere fiction, since in fact
The wants of the people are being album
dsutly supplied without il.
Flour is quiet, but firm, at the old figures
Aillers are assured they cannot realize re-
turn for their labor aud expense in manu-
featuring at the present prices of Wheat and
Flour, and consequently are not crowding
the market.
The best grades Of Wheat are scarce and
very firm. Strictly choice old Red can not
be- had at less than s. 40 and from this Jig
ure down 10 - ranges the market for the
various qualities OF 1.-THE sales being most
d. by sample. Choice new is held at 81 g.;
No. ] new at 81 so, and No. 2 at 81 J5sI 60.
shelled Corn has declined TO Sic, and not
much could be sold at that under the di-
Inuished shipping demand. Ear is steady
at J3c, being scarce and in local request at
the hands Of retailers. White shelled is
quoted at 55a56c.
oats are dull aud again lower. No. 2will
not bring over 35c, nor No. over 5gc, with
Rye is kept at 60a65c for two grades, with
only a very moderate demand. .
barley Is q trihe more active at Slal Is
Cor prime 10 choice Falls 81 zeal 70 for
Canada Spring.
whisky is quiet as ever at 81 p for free,
zoe for bonded.
Cotton is very dull at SAC. and concessions
could be had probably from them.
Clover Seed is firm at Sc, in small lots.
The Provision market is not active, but il
has q fair tone with such demant as IS ex-
pereuced Mess Pork sold ut SIS IS
though not offered freely at this, il IS all il
viii bring. Lard sold at lsc 10 a fair extent.
Bulk shoulders sold at Ice packed, and
bulk sides st l3c loose.
Bacon Shoulders bear nominal quotations
az I2c; Bacon Sides at l49<c, and clear at
l6,, all packed.
sugar-cured Hams are firm at $20a22c.
uucsnyassed and canvassed, packed.
ssTan on Grain saIes''--Letter from
Peter Page, United states Assess
or at Chicago.
Assessors OFFICE, FIRST DIsr. III,
Chicago, April D leoo.
Editors Chicago Tnhune
/ notice IN your report on the question
whether shippers OF Grsin are subject TO the
li,cuse tax OF 81 per 81 ,00o, you say that the
committee appointed 70 wait upon me stated
that the decisions submitted did not bear
directly on the subject under consideration,
aud further gave il - their opinion that the
subject hsd never been properly submitted
g. the authorities. How lar TINS may be
true. may be judged from the ioilo~lng ae-
cisiaus aud letters bearing upon tho subject.
The question ia point - this whether "a
grain dealer IN this city, forwarding pro
auce 70 Eastern points, - s1oJeet 70 Nie
license tax OF 81 per s. ,0O0 on ms shipments
u Eastern markets, as well as upon sales
msde here ,,,.-,,-,-.
August 5. Is65. will be found the following
"Itise familiar maxim Of the la" thai
whatever q pers % does through Mss agent,
be does himself; and where deAief places
his merchandise in the hands OF oroAet as
his special rgent, the sale - none the iess
made BY himself simply because ne law
i,,r.,..s .srtaip obligatio1s and duties upon
d3e particular class OF agents whien nc ma
srcu u 10 employ. Il Is objected that IN
der this construction Of the law tSo-iold
license tax is imposed upon the safes OF
wholesale dealers loade through orohefs
aud auctioneers. The same o1leetl<h,
might. however, be msde, aha Will SfeaI
uIausibilitv, where goods and merehnndlse
49, by snies through the hands OF several
different dealers. each Of whom u required
4, have a license based upon the amount Of
ms rale Ia must be held, therefore, that
the sales which the Wholesale dealers make
thssagh brokers aud auctioneers a'e 20 oe
included in the amount Of annual sales
uu,n yrhi,h he license Of such dealers 10
based; and the liceuse Of the Wholesale deal
ere doc not relinvObrokcrs and auetioHeers,
through whom he may make poFnon %
has sales. from their liability 10 taxation VT
der sections % aud 81 Of The act 81 June 80
1854. W.. ORroS, Commissionor.'
A bout The same time this decision vas
received, several shippers from adyscen'
towns and States called upon me 90 see
what their duties we're under the law. The
Asscssors Of their respective localities had
called upon them for license tax on snip
nients Of grain made BY them to Chicago
commission merchants. The chicago COM
ll ssi0n merchants having chargeN the tax
be paid here back 90 She country shippers,
a. tbeir request wrote tho following letter,
which, u seems very PLAIN % me, covers as
well the shipments made 60 the Eastern
markets by our dcalersi
"AssrssoH's OrricR, FIRsr DIST H.,
CHIcaoo, Nov. q, ls65. J
Hou X A. Rollins. Commissioner, Washington,
a. c.
Dt.Es Is-Our commission merchants pay
license tax Of 81 per 81 zoe on all sales.
Their customers in the oountry towns ship
their grain etc. u them lor sale. The COM
mission merchant here chRrges the country
shipper has commission for selling, also the
oiovernment tax Of 81 per $1,000. ia these
rasas, are the country shippers liable TO
license tax on the same sale. Decision l5s
does uoi seem 70 cover this point, as here
the transaction is between two dealers, and
not dealer and broker. Please sdvise me.
Very respectfully,
[Signedl PrrER PASK, Assessor"
[C0py Of Answerl
"raxasuRY DKrlRruExr,)
DFFICE OF lNTkKNkL RErKNUE, J
NssHiNGroN, November %, ls66.
PsssF Pegs. Esg., Assessor, Chicago, Illinois
Your letter Of November u is received
The inquiry in your letter spPeArs 10 be
whether dealer, who sells through another
dealer, shoald be required 70 include the
amount OF sales thus effected IN the amount
81 annual sales upon which she license 81
such dealer Is based.
] reply, that whon dealer sells through
al agent, whether that agent be smother
dealer o. broker, he should include sales
thus made 10 the amount OF his annual sales
upon which his license is based.
Very respectfully,
[Siguedl j. &. WHITNEN
Deputy COMMISSIONS"
From the sboye correspondence il will Be |
seen that the ruling in question did not en- /
auate from any Office, but IRON the Commits /
si0ncr Of Internal Revenue, and shan s 4
question arises upon the construction Of the 4
law u 10 can not be clearly decided by me,
20 abe satisfaction Of the public, the ques-
lions are submitted 70 the Commissioner Tor
ms decision. The committee Of grain mer-
chsnts that waited upon me yesterday feli
that their case had not been fairly and fully
placed before the Commissioner, and re
quested that ! should SUSPEND the assess
msut Of The tax until they could, through