Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1866-08-16
Licensed Venders-- The New Law.
Circular No. 40.
TREASURY DEPARTMENT
OFFICE OF INTERNAL REVENUE



TREASURY DEPARTMENT,
OFFIcE OF INTERNAL REVENUE
WASHINGTON, July 81, 1866.
Attention is hereby called to the changes
made in the Internal Revenue laws relating
to licenses by the Act of July 13, 1866
Which act goes into effect, so far as special
taxes provided for in said act are concerned,
on the LIST of August, 1865. Licenses are
abolished and special tax is substituted
therefor. By the provisions Of section 80
it becomes the duty of assessors to 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,
rateably, up to the 1st day of May, 1867.
Under these provisions persons having a
license as wholesale dealers in liquor, brew
ers, distillers, and propT;etors of gift enter
prises, will be liable to re- assessment from
the 1st 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 niue months
ending May l, 1867, the amount of re.as-
sessment being S37 SO.
Wholesale dealers are required, as soon
as the amount of their sales within the year
exceeds $4,000, to make monthly returns
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 an
other 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 GER
tain amount of sales, will be liable to make
monthly returns of sales as soon as their
sales exceed the amount named in the H.
cense 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 so.
The payment of the special tax of hotel
keeper permits the person so keeping DO.
tel, etc., to furnish the necessary food for
the animals of travellers or sojourners, with
out the payment of an addition special tax
as livery stable keeper.
Lawyers who have paid a special tax as
such, are exempted under paragraph twenty
five from paying the special tax as real es-
tate agents.
If the annual receipts of an insurance
agent shall not exceed one hundred dollars,
a special tax of five dollars only is imposed
under the new law, and the paragraph rela-
tive to insurance brokers is omitted. No
special tax is imposed BY the new law for
selling tickets of 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 as retail dealers in IL
quors, in consequence of selling or dispen.
sing upon physicians prescriptions, the
wines and spirits oficinal in the United
States or other national pbarmacopeias in
quantities not exceeding in aggregate cost
value the sum of $500 per annum.
No special tax is required of a common
carrier by the new law, where the gross re.
ceipts do not exceed the sum of 4, 900 per
anpum. Draymen and teamsters owning
only one dray or Team will not be liable to
this tax.