Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-04-11


Assessor Page.
ASSESSORS OFFICE, FIRST DIST ILLINOIS,
CHICAGO. April 8, 1866.
Toike Editor of the Chicago Republican:
notice in your report on the question, whether
shippers of grain subject to the license tax of 81
per 81 600 you state that the committee appointed
to wait stated that the decisions submitted did
not bear directly the subject under consideration
and further give their opinion that the subject
had never been properly omitted to tie authorities.
How far this may be true may be judged from the
following decisions and letters bearing upon this sub
ject:
The question in point is this: Whether a grain
dealer in this city forwarding produce to Eastern
points is subject to the license tax of 81 per 81 900 on
his shipments to Eastern markets as well as upon
sales made here"
Under decision 15S, dated Washington August s.
1865, will be found the following: 1T is familiar
maxim OF the law that whatever a person does
through his agent he does himself and when dealer
places his merchandise in the hands of broker as
his special agent the sale is none the less made by
himself simply because the law imposes certain obi
cations and duties upon the particular class of agents
which he has seen fit to employ. 1t is objected that
under this construction of the law twO-fold license
made through brokers and auctioneers. The same
objection might, however, be made and with equal
plauSlbitty, where goods and merchandise pass by
sale through the hands of several different dealers.
each of whom Is required to have a license based
upon the amount of his sales 1t must be held there
fore, that the sales which wholesale dealers make
through brokers and auCtiOneerS, to be included
in the amount of annual sales upon which the license
of such dealer is based; and that the license of tho
wholesale dealer does not relieve the brokers and
aucti9neers through whom he may make portion of
WIN. ORToS, Commi ssioner.
About the time this decision was received, several
shippers from adjacent towns and States called upon
me to what their duties under The law. Tho
Assessors in their respective localities had called
upon them for license tax on shipments of grain
made by hem to CHICAGO commission merchants the
Chicago commission merchant having charged the
their request wrote the following letter, which it
seems very plain TO me covers well the shipments
made to the Eastern markets by our dealers:
Copy
Assessors OFFICE. 1sr DISTRICT, ILL,l
CHICAGO, Nov. q, 1865. !
Hon. T. A Rollins Commissioners WasHiagton, d. c.:
Dear Sir! Our commission merchants pay license
tax of 81 81 ,O0 all their sales. Their custom
ers in the country towns ship their grain, Ec. to
them for sale: the commission merchant here charges
the country shipper his commission for selling. also
the Government tax of 81 per $1,000. In these cases
same sale. Decision 1853 does not seem to cover this
point, here the between two Dealers
and not dealer and broker; Please advise me.
[Copy of Answer
TREASURY DEPARTMENT
OFFICE or INTERNAL REvENUE,
WASHINGTON, NOv'r %, 1865.
Peter Poge Esq. Assessor, Chicago. N.
Your letter of Nov. q is received. The inquiry in
your letter appears to he whether dealer who sells
through another dealer should be required to include
the amount of sales thus affected in the amount of
annual sales upon which the license of such dealer
is based.
Ireply: That when dealer sells through an agent,
whether that agent be another dedler or broker he
should include sales thus made in the amount of his
annual sales which his license is based.
Very respectfully, d. c. WHITMAN,
Deputy Commissioner.
From the above correspondence will be seen that
the ruling in question did not emanate from any
Office but from the Commissioners of Internal Reye-
nue., and wnen question arises upon the conStruc-
ton of the law, il il cannot be clearly decided by me
to the of the public the questions are sub
mitted to the Commissioner for his decision. The
committee of grain merchants that waited upon me
yesterday felt that their had not been fairly and
fully placed before the Commissioner and requested
that should suspend tho assessment of the tax until
sonal interview with the Commissioner to which [
readily assented. as have no feeling in the matter
whatever except to administer the law as construed
By Ely superors.
sm very respectfully,
PETER PAGE,
Assessor 1st Dist, Ill.