Evening star. [volume] (Washington, D.C.) 1854-1972, 1866-08-07
Tho Sew Isternal Rev-ase Law /.
epH-aU rAyR4

The Commissioner OF Internal Reven ue has
rssued the following Instructors 90 assessors
0prIcE ~ lsTERsaL REVENUE, wAsEiSc-
Ton, July 81, 1865 - Attention j. hereby called
20 the changes made an he internal revenue
laws relating 20 licenses by the act OF July q,
1Se6, which act goes into eject. 50 far as sps-
eisi taxes provided for IN sasd at are cOn-
eerped, on the lst Of August. IsGS.
Licenses are abolished, aad a SPECIAL ;ax''
| is substituted therefor.
By the provisions OF section e. 1t becomes
nrrn or compsny. holding license, for any -,-
cess OF the special tax substituted therefor
ever the license tax which has been paid
from the lst day Of August 1866, raiaely, up
To the lst day Of May, iss7.
Under these provisions. persons having a
| license as wholesale dealers IN liquors. brew
ers, disnllers, and proprieiors OF sift enter
prfees, will he liable 10 reaseeesrnent from the
lst day Of August, i-6S. Every Wholesale
dealer in liquors. for instance. who has paid
out 80 Tor bis license, will be Immedistely
liable TO reassessment for the nine months
epoinc NAV J, lc6s, the amount OF reassess-
mPnt being s35 50.
| a special tax is 20 he assessed from ths same
DAT against dlsnllrrs of burning fuia ana
csmphene. grinders OF coffee ana spicSs ana
pedlsrs OF liquors. Pedlers travelling by puh-
lac conyryances are clasSed as pedlers OF the
fourth class. Persons whose business II is 20
manufacture cigars, SNUFF or tobacco in any
form should be Immediately ass~esed a spectNl
taN as tobscconisis. without reference TO the
smount Of their products; but where such per-
a.
Will not be subject TO the special tax until the
expil alton OF their present licenses as manu-
facturers, unless they are engaged 81 The same
time in the manufseture OF other articles, in
such manner as 20 be liable 70 special tax both
as manr facturers and as iobScconists But no
special tax Is imposed upon journeymen en-
ployed In n cigar man nufactory
Persons now licensed as tobaccouisfs shouid
be assessed special tax Ns wholesale oeaiers
when their sales exceed S25,0o
Any persen who is engaged in the manufac-
IN rnnta far Il.
compounds. or who puts mp for sale IN pack
| ages, with his name or trade mark thereon.
| any articles or compounds, is liable, undefthe
new law. 10 special TAX as a manu- facturer
Producers OF ornamental and fruit trees, and
charcoal, selling the same a. wholesale, by
themselves or authorized agents. 90 places
other than the place OF produ ction. are exempt
nom special tax In respect thereof
All boats, earges and HATS, not used for car
rSlng passengers, nor propelled by steam or
a1 sahs, & wh'en ma are noated or toSed by tug boats
| coal oil, minerals or agricultural prod CTS 70
market, will be assessahle 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, in lieu of
| snch fees and duues. Such boats OF a capacity
exceeding twenty-five tons and not exceeding
one hundred tons VIII be subject TO a general
tax Of five dollars, and when exceeding one
hundred tons, 70 a special tax OF ten dollars
said tax TO be ASSESSED and collected as other
speclal taNes proyided for in the act The
above special tax on bosts barges and fats
does Lot. however, affect the Inability OF tne
propnetors 10 special tax as express carriers
or agents when dong business rs described IN
paragraph % OF section :" OF the act Of June
81, l~ei- as amended by the act OF July IA le,.r
Wholesale dealers are equired. as soon az
The amount OF their sales within the wear
exceeds fifty thousand dollars, 10 make monthly
retnrn OF sales 20 the assistant assessor ana
pay the tax on sales monthly, rs other monthly
taxes are paid: and in estimating the amoun-
OF sales. any sales made by or through anothe-
wholesale dealer need not again De estimated
and included as sold by the party for whom
the sale was made. Wholesale dealers now
holding license based on 4 certain amount OF
sales will be liable 10 make monthly return. OF
sales as soon as their sales exceed the amount
named In the license; wholesale dealers in
hquors, a. soon as their sales shall reach the
amouni winch Is lees than The basis on thei~
license by the sum Of thirty y-seyen thousand
and five hundred dollars
The bond required of lottery dealers is fur
ther conditioned, by the new law, that the
dealer will pay the tax imposed by law on the
gross receipts of his sales, and the managers
OF any lottery. now or hereafter existing, can
Cattle brokers should be assessed on the ex-
cess Of sales over ten thousand dollars, in the
same manner rs of wholesale dealers.
unaer me new law, every person lother
mercial broker, or cattle broker, or wholesale
dealer or retail dealer. or pedler.A whose oe-
cupation rs TO buy or sell agricultural or farm
product and whose annual sales do not ex-
eeeo ten thousand dollars, is 70 be regarded q
produce croker"
The payment Of the special tax of a hotel
Keeper permits The person so keeping q hotel,
&c, 70 furnish the necessary food for the AM
mafs oiravelers or soioErners, wiihou. he
payment of an additional SPECIAL tax as a lly-
ery-stable keeper.
Lawyers. who have paid a special tax as
such. are exempt under paragraph twenty
nNe nom paying the special tax as real estate
agents.
If the annual receipts OF an Insurance sesna
shail no' exceed sIO0 a SPECIAL tax of - only
Is imposed under the new law: aud he psrs-
graph relative 10 insurance brokers Is onf--
ieu- NO special tax Is imposed 10y the new
law for selling tickets or contrasts OF IN
surance agalnstInlury 10 persons while travel
ing.
Apothecaries, who have paid the spa,ial ,s1
as such, arr not required By the new law 10
pay TIE tax as retail dealers in liot.Or in -o.,
sequence % selling or OF dispensing upon phy-
slcians' prescriptions the wines and suirits o.
hcinal in the United Ststes or other nafIonal
pBaIlnacopHIas. in quantities not eNceedtpr
nail a pIni Of either al one ume. nor eSceedinc,
dTed dollars per 3nnum.
No special tox is required OF a common car
rler, by the new law, where the gross receipts
DO not exceed the sum Of one thousand dollars
per annum. Draymen and teamsters who oUn
Only one dray or team viii not be liable 10 this
By proyiso TO section forty seven OF The A.
OF July II. iSG6, brewers are exempted f,o,
special tax as wholesale dealers. when sellinc
AT wholesale, even at place other than thelr
them. ~
Manual-labor schools and colleges are ex-
emPt nom spec al tax manufacturers y. here
the proceeds Of the labor OF such institr-
ions are applied exclusively 10 the support
and maintenance OF such institutions. Sc.
Isl 49,
There is no provision in the new law for re-
funding license taxes where they exceed iha
special taxes provided by said law in respe,t
the same business.
No person doing business requiring pay
ment OF special tax under the ne w law should
De as ses sed therefor IL he now holds a lcense
covering business OF the same nature unless
the special tax provided for exceeds the license
tax, IN which case the difference of tax should
be assessed Immediately.
heceipts Tor special taxes Will be fu rnished
nom this oftice. No more licenses wall be fur
nished. With slight alteration, receipts for
special taxes may be used as receipts for IL
eense taxes assessed under former laws
a..r. Il. A. Rollins, Commissioner
The Pyle House poisoning cases in In
dianapohs are supposed 20 have been caused
by tartar emetic pur into the milk by rival
mIlkman. - 20. Ff7 - >
- Henry Ward Beecheris church in BROOK
lyn, New York, has been rendered 20 the SAM
tary authorizes OF that city he rholara ~ =