, 1866-04-06
!" Tax on GrAin SaIeas-Letterfrom Pes
terPngc. United States Assessor.
AssEssoH's OFYycE, FlGsr DEF ILI..}
CtuGAEo. Ant31 r. lEus.

Editors Chicago Tribune:
1notice IN your report on The question, whether
shippers Of szain sse subject to the leen<e TAI Of
$f.00 T. 31,000. you eay That the committee ap-
pointed 10 wait upnn nc etated 9hat the decisions
submitted did not bear directly on the subject IN
Decentralization, and further give 1t a. their opin-
ion. that the subject had ntser been properly sub
lnttted to the authorities. How far this may be
tsue, may be Judged from the following decisions
md letters bearing upon the subject.
The question in point, is this: Whether grain
dealer in this city, forwarding produce 10 Eastern
points IL subject 10 the license tax OF $1.00 Der
COO on his fhpments to Eastern markets, Al well
as upon salts made heref
Under Decision 1853. dated Washington, August
s. 186s, will be found the following:
ut Is famillsr mann Of the Law that whatever
md where dealer places his inesrhandite IN the
handa OF broker a. LIS special agent the eAle Is
none the less made By himself simply beeause tho
the particular cla.e ufa which he mss seen M to
employ. Its objected that under this construction
81 The law two.fold license tax is imposed upon
kers and auetioncers. The ssme Oh bjeclion might
however, be made, and with equal pIau, IbIllty,
where goods and merchandise pass by sale through
l. required 10 hare license based upon the amount
OF bis eae- It must be held, ther More, that the
sH eaNs which Wholesale dealers make through bro
NAA-E@AE@AHA
anionnt' q annual sales upon which inc
license ot such dealer is based; and that
and that The license Of the wholesale dealer dos
not fe1efe the brokers and anctioneers. through
whom he may make a portion Of his taes, from
their liability to tsxat1on under sections a and %
Of s;easd s. ses e june ~ w. r. oarox o,,ron. ',
About the time this decision WIS received, sey-
eta1 shippers from adjacent towns and States called
upon me 10 See vhst their dutiet were under The
law. The ASSESSORS In their respective localities
had called upon them for 1[cenee tax On ship
mente Of gram made hy them to Chicago commit
Zion rnesehants. The Chicago commi*aiou mer-
chant having charged the Lar he pa,d here back to
The country shipper. 1t their requsat wrote the
following letter, which 1t seems very pa!n TO me,
covers veil, the ehipments raade to The Eastern
markets BY our dealett:
ASSESSORS OFFICE, F1nsr Drsr IT,, L
Cu1cAHo- Nov. Fl, 1865. (
Hon E. A. Rollns, Commissioner, Washlngson,
Diam ssn; Oar commission merchants par a H.
Their c1ssoaerz In The country towns ship their
chaut here charges the country shipper h. commis-
zion for selling. also the Government liz OF $ig0
per fL010+ In these cases. are tue counlEy Shippers
15s does not eec 10 cover ihi. point, as bere The
transaction between tuo dealers, and nor dtale1
sad broker Please adnse me-
,s,,, Very respectfully,
'(Copy or Answer.1
YNEAsuax DEeAHrArxT.)
OFFICE or internal REVENUE,
WAAHlsoTos. Nov. .. 1855.
Peter Page, Esq-, Assessor, Chicago. ILL.,:
Pour letter Of Sov. 21stl "a secsiyed. Tbs INQUIRY
in your lcttcr appears TO b. whether dealcr, who
sells through another dealer, should be required 10
Include the amount ol Ea!es thus edected In the
amount Of annunl sA1es upon which the license oil
bnch dealer l. based.
1reply. That when a dealer sells through IN
agent. whether that agent be anotner dealer bro
ker, he should tnclnde EAlea thus made ID the
s1nount ot his annual sales upoa which his license
is bassd Very respectfully. ..-
Deputy Commissioned.
From the above correspondence, it will be seen
that the ruling In question did not euanaie from
INF oncc, but trouf the Commissioners Of internal
1tesenpe, and when question ariees upon the cou
tuctiou Of tho law II 1t cannot be clearly decided
by me, to The batstsotEon Of the public, the ques
lions arc submitted 10 the Commiaafouer for bis
deciefou. The committee OF grsa merchants thai
walled upon nc yesterday, felt thst their case had
not been falzly and fully placed before the Conmis
sioner, ind requested that should snspend the a.
easement Of the tax, untl they cou.d, through
their committee have personal inter yiew with IL.
Commissioner, to which I readily aesentcd- As
hare no feeling In the matter whateyer except Il
administer The law IS construed by my superioss,
Ian. .resy respectfully,
PEHR PAGE.