The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1866-02-06
UNITED STATES INTERNAL REV
ENUE.

ENUE.
The following Circular for the instruction OF
Manufacturers, with regard to the mode of max
irg monthly returns of their Manufactures and
Products, is approved and authorized to be
printed for general circulation.
| 10 the Nanufdcturers Of the Third Collection
District of North Carolina.
The Excise Law (Secton 80 and So requires
you to render full account of the quality and
| value OF your manufactures or productions du-
ring each month, as we'll as the quantity and
value of your gross sales and to state, in sepa-
rate columns, the items and account of your de-
ductions, if any are claimed also the amount of
your productions, if any, which has been con-
sumed or used by yourselves or agents, or used
for the production of other manufactures, with
the market value of the same at the time and
place of such use or consumption also whether
you have shipped any of your productions to any
foreign port, and the market value of the same
at the place Of shipment, and whether you have
consigned any of your goods to auction or COM
mission merchants other than such as are your
regular selling agents, and the value of the
goods thus consigned at the place of production.
BY recent decision of the Commissioner, it
is held that where you uniformly consign your
goods for sale to persons known as commission
merchants, but who in fact your regular SELL
ing agents, no return of goods for taxation shall
be required, and no tax accrues until the goods
are sold by them; and 10 returns of goods thus
sent will be received, based upon estimated val
ues. This rule applies although you may have
more than commission merchant who keeps
your goods and makes sales for you.
The returns thus made must be verified by
oath or affirmation, and be returned to the AS
sistant Assessor within the first ten days of each
month.
The Manufacturers blank (No. 81 has been
prepared by the department to suit the require
ments Of the law, and the Commissioner has
given positive instructions that no returns be
received as valid which does not ''in all respects
conform to the requirements of the printed
blank" In cases where the manufacturer re-
fuses or negects to conform TO the other require
ments the Assistant Assessor is authorized to
estimate the value of his sales and add the pen
atty Of 50 per cent; and the party may be sub
jected to fine of $500, and his goods to seizure
and forfeiture.
observed no deductions are allowed upon goods
&c, but the time of making returns of such
goods is regulated by the same rule as applies to
goods which pay an aivalorem duty. In case
of goods which pay an advalorem duty, after re-
turning the full gross amount of actual sales,
the following deductions may be made:
lst The full value Of your sales must be re-
ported, including the amount claimed as right
full deductions, and the deductions claimed must
be specifically stated IF freight, state as near
ly as you can to what place if interest, at what
rate
I'd When sold by an agent, whether commits
stoned or salared, Or by your regular commits
sion house affecting your sales, at place other
than the place of production a reasonable COM
mission, not exceeding three per cent. will be
allowed on sales made ar the place ofproduction.
Sd. No deduction can be allowed for guaran-
tee, insurance, or labor necessary to put the
goods in marketable condition, nor can any
deduction be made for rent or store, clerk hire,
fuel, lights, postage, advertising, taxes, travelling
expenses, &c, these are supposed to be covered
by the commission.
+ 4th No deduction should be claimed in any
form of the tax upon any assumed price CT sale
Of the goods, by making the tax separate item,
but the tax being included in the cost of the
goods like any other item Of cost, the law re-
quires the manufacturer to return all he sells
the goods for, including the tax.
5th No deduction should be made for dam
ages paid, reclamatious, breach of warranty,
&c, for goods sold ia previous months, which
proved defective 10 any way and which have
been before taxed; but all such claims being
for reduction Of taxes previously assessed on
other goods, should be made to the Commission
er through the Assessor.
9th BY recent decision of the Commission
er, the box, barrel, case, bottle, or other enclo
sure in which goods are packed may be deduct
ed where it is Of itself distinct manufacture,
and has paid tax. If a manufacturer of
cloths, for example, packs them in boxes or
of his own OF others manufacture,
which have paid duty as such, he may deduct
the cost Of the box from the amount of sales
but if 20 duty on such boxes or packages as
such has been paid, or they are not taxable, their
cost cannot be deducted.
7th. The manufacturers blank has heading
under deductions of other expenses" This
has in some cases been made omnibus to car
ry variety Of charges not allowed by Law
The department has defined the charges which
can be allowed under this head. Legal interest
or discount. at place of sale where goods sold
Oh time, special labor of repacking goods after
sale, in the wholesale form wrapper in which
they go to market. inspection where the laws of
tie market require inspection before the goods
can be sold, and the box, &c, iu which the
goods or articles are packed, mag be put under
this head. But in all these cases the articles or
items must be specified, SO that the Assessor
can judge from inspection of the return whether
the item itself be allowable, and whether the
amount is reasonable, and no deductions ex-
penscs should be allowed or claimed unless the
same were included in the sale price of goods.
This notice is given to manufacturers that
they may not be taken by surprise, and that
each one may be assured that what is required
of him will be required of all others,so that DO
advantage shall be taken of the honest taxpayer
by bis less scrupulous rival.
The Assistant Assessors are specially charged