The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1867-04-03

~ estates of such persons in 1866 after the
date of decease should be returned by the heirs
or other persons who received the benefit OF
27. Residents should make return in the dis
frict Where they reside at the time of making
return The residence required under section
II6 for the purpose of taxing income is held to
be q residence during the year lor ch in.
come is derived" IL any person subject TO
income tax resides abroad his return should be
Iade In the district where he last resided.
% Citizens of the United States residing
broad are subject to tax upon their entire in
'omes from all sources whatever; and the same
8 true of foreigners residing in this country.
29 The law provides that like tax shall be
evled, collected, and paid upon the gains, pro-
hts, and income OF every business, trade, or
profession carried on ia the United States by
persons residing without the United States and
not citizens thereof
80. A lease for years or for life is personal
estate and any profits on the sale of such
lease are taxable as income for the year OF
81. Where any portion of legacy has been
transferred by the executor to the legatee, so
that the executor in his capacity of guardian
or trustee has no longer any control OF the
profits arising from such legacy, the return of
such profits as income must be required OF the
legatee
on lhe beduest OF an annuity does not relieve
the annuitant from liability TO income tax on
"a. Assessors should be careful not to allow
the deduction OF the amounts claimed to have
been lost in business, when in reality they should
be regarded as investments or expenditures, as
when merchants expend money in farming or
gardening for recreation or adornment rather
than pecuniary profit.
"a. Whenever scrip dividends are returnable
as income they should be returned at their
market value.
35 1t is believed that in many instances, in
the assessment of income for former years per-
sons holding United States securities have not
included the accruing interest in their return
of income. Assessors should inquire especially
into this subject, and II the omission has been
made, the deficiency should be assessed, but
without penalty when 1t appears to have been
due to a misapprehension OF the law.
36. The attention of assessors Is particularly
called to the terms of the act in force, which
requires to be included in returns of income
the share of any person of the gains and pro-
fits of ali companies, whether incorporated or
partnership, who would be entitled to the same
ii divided, whether divided or otherwise
Special Taxes.
l. Section "a requires all special tax receipts
Except in case oil auctioneers, produce brokers,
commercial brokers, patent right dealers, pho
tographeTs, builders Insurance agents and ped
dlers) 10 specify the place at which the business
1s to be done, and the word place, as here
used, is construed to mean the premises ocCu-
PIED by the taxpayer in the prosecution OF his
business, whether the place be single room in
a building containing many rooms or whether
IL be several buildings standing upon the same
premises and used Tor common purpose. But
there are certain branches of business which
are not restricted TO such premises, it is pro-
vided in the act that lawyers, physicians, sur
geons, dentists cattle brokers, and horse deal
ers may do business at any place whatever
without being subject to additional special
tax. Proprietors OF circuses, jugelers, ETC.,
must pay special tax tor each State in which
they exhibit.
2. The special tax of dealers must be assessed
upon the basis OF all sales made either by them
selves or through Others except those through
other wholesale dealers commission
3. Manufacturers may, without additional liza
bility. sell their wares at the place of manufac-
ture, or at their principal Office provided no
wares are kept, except as samples. at such
office. But II manufacturer sell at his factory,
or at his Office, goods not OF his o wn production
ne must pay tax as dealer If such sales exceed
$1,000 annually, and such tax will be assessed
upon his sales of such goods only, and not upon
sales OF his own manufactures.
4. Special tax receipts are not transferable,
but in case of removal the taxpayer Is liable to
additional tax unless the fact of removal is regis
tered, as provided in section IS.
s. The tax required under the proviso to Sec
ton 76 for all or either two of the classes OF
business therein named is twenty-five dollars.
6. The special tax of bank should be
assessed upon its chartered capital, that of
banker upon the amount Of capital used or en-
ployed.
made sales exceeding SS26, 900, he should be as
sessed as q wholesale dealer from the date of his
liability as retail dealer. The collector should
sessment paid.
g. The liability to special tax depends in
many cases upon the question whether the
party makes business of doing the acts spec-
fed. Occasional acts do not render person
liable to special tax, but it is not necessary that
the business should be his sole business, or even
his principal one, in order that he may be held
liable. If person holds out 10 the puolic by
advertisement, by words, deeds, or writing that
he is ready to transact any kind of business
subject to special tax, he must pay such tax,
although the business in question may not be
his chief or exclusive occupation. In the fol-
lowing-named occupations and professions even
occasional acts do not appear to be allowed by
the terms of the law without Neutrality-suspicious.
sale and retail dealers in liquors, lottery ticket
dealers, dlstlllers, brewers, rectfers, coal oil
dlsullers, insurance agents, peddlers, photOgra-
piers, cirCuses, jugglers bowling alleys, pro-
prletors of gift enter prises and lawyers.
8. Wholesale and retail dealers may do busi.
ness as contectioners and apotheCarles at the
same place without the additional special tax,
10. Under the act of March @ 1867, a retail
liquor dealer may sell liquors in quantities of
more than three gallons at one time to the same
purchaser without being thereby rendered liable
as wholesale liquor dealer.
IL. Wholesale dealers in liquors may sell
liquors at RETAIL and both wholesale and retail
dealers in liquors may sell other merchandise
and may sell liquors to be drunk on the pre-
misses, without payment of additional special
tax, but all sales must be included in the basis
of their special tax as dealers.
IL. If the sales OF retail dealer in liquors
exceed $25, 600, he should Oe reassessed as a
wholesale dealeri in liquors. The collector should
enter the amount of redssessment paid him upon
the tax receipt
l9. Hotel-keepers may feed the horses of their
guests without paying tax as livery stable
Keepers.
IA. If a produce brokers' sales exceed $40 OOC
annually, he should be treated as commercial