The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-04-08

seSSmcnt of the annual ,taNes of 1867
They have been prepared and printed t.
answer the questions which have been
most frequently presented by revenue off
GERS in their letters to the Commissioner !:
SPECIAL TASEs.
!. Section "a requires ali special tax
receipts except in cases of auctioneers,
produce brokers, commercial brokers,
patcntright dealers, photographers, build.
crs, insurance agents, and pedlers,) to
specify the place at which the business Is
to hc done, and the word "place," as here
used, Is construed to mean the premises
occupied by the aX-paycr in the prosecu-
ton of his business, whether the place be
q single room in building containing
many rooms, or whether 1t he several
buildings standing upon the same premises
and used for a common purpose. But
there are certain branches of business
which are not restricted 10 such premises,
as il Is provided in the act that lawyers,
physicians, surgeons, dentists, cattle bro
kcrS, and horse dealers may do business al
any place whatever without being subject
10 additional special tax. ProprietorS OF
circuSSCS, iugglcrS, SC, must pay special
tax for each State in which they exhibit.
.. The special tax of dealers must be
assessed upon the basis of all salesmade
either 10y themselves or through others,
except those through other wholesale deal
crS on commission.
3. Manufacturers may, without addi-
tional liability, sell their wares at the place
of manufacture, or al their principal office,
provided no wares are kept, except as sam
Piles, al such office. But ifa manufacturer
sell nj his factory, or at his office, goods
not of his own production, he must pay tax
as a dealer if such sales exceed 81 900 an
nually, and such tax will he assessed upon
his sales of such goods only, and not upon
sales OF his own manufactures.
4. Special tax receipts arc not transfer
able, but in case ofremoval the Taxpayer
is liable TO additional tax unless the fact OF
removal is registered, as provided in sec
ton IS.
). The tax required under the proviso to
section 76, for all or either two of the
classes of business therein named is S25.
6. The special tax Of bank should be
assessed upon its chartered capital; that
OF a banker upon the amount OF capital
used or employed.
4. W III !ItNt. IL Ittdil utdISl - iouiiu w
have made sales exceeding $4,000, he
SHOULD be assessed as 4 wholesale dealer
from the date OF his liability as retail
dealer. The collector should endorse up
on his tax receipt the amount Of reaSSeSs-
meut paid.
S. The liability to special tax depends
i'm many cases upon the question, whether
the party makes business of doing the
acts specified. Occasional acts do not rem
der person liable to special tax, but it is
not necessary that the business should be
lis sole business, or even his principal one,
in order that he may he held liable. Ii q
person holds out to the public by adver-
tiscmcnt, by words, deeds, or writing, that
Ire is ready to transact any kind of bust
less subject to special tax, he must
pay such tax, although the business
in question may not be his chief
ar exclusive occupation. In the following
named occupations and professions even
occasional acts do not appear to be allowed
Ny the terms of the law without liability ::
Wholesale and retail dealers in liquors,
loitcry-ticket dealers, distillers, brewers,
rcctilers, coal oil diStiilcrS, insurance
agents, pedlers, photographers, circusSes,
iugglerS, bowling alleys, propnetors OF gut
enterprises, and lawyers.
.. Wholesale and retail dealers may do
business as conicctioncrs and apothecarieS
at the same place without the additional
special tax.
10. Under the act of March 2, 1857,
retail liquor-dealcr may sell liquors in
quantities of more than three gallons at
one time 10 the same purchaser without
being thereby rendered liable as a whole
sale liqnor-dealer.
II. 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 premises, without payment
Of additional special tax, but all sales must
be included in the basis Of their special
lax rs dealers.
y. If the sales of retail dealer in Ii
quors exceed $4,000, he should be re;is
srSsed as a wholesale dealer in liquors.
The collector should enter the amount of
rra>scssmcut paid him upon the tax re-
Cript.
Is. Hotel-kcepers NAV feed the horses
Of their guests without paying tax as
livery stable keepers.
IA. II produce brokers' sales exceed
$1,000 annually, he should be treated as
commercial broker or a dealer, as the case
may be.
l.. Pedlcrs may buy up produce to sell
again a. pcdlers without liability as pro
ducc brokers. Produce brokers cannot
pellc produce from house to house without
iucur.ing liability as pedlers.
IL. Original or unbroken packages or
pieces, as referred to in paragraph 81 of
section 70, are held to be packages or
pieces sold Just as they come from the
manufacturer, wholesale dealer, or import
or, without being broken or divided.
l.. Brewers and rectitiers may sell their
liquors at the brewery or place Of rcctiti-
cation, in large or small quantities, either
10 be drunk on the premises or not, with
out payment Of other special tax. Brew
crs and rcctiiers may also deliver their
liquors upon orders previously received to
their regular customers about the country
without payment of special tax as pedlers.
is. Farmers and others who frequently
furnish food and lodgings to travellers for
pay should be taxed as hotel keepers.
Yet an occasional act of that kind should
not be construed as rendering any person
liable To such tax.
-. Persons engaged in the business of
preparing legal papers in support Of claims
against the General Government, who do
not present the claims personally or by
letter before the departments, should be
taxed as conyeyancerS, unless paying spe-
cial tax Us lawyers or special agents.
20. Persons whose business it is TO sell
..-..... .;,I,y .bnul3 nay tax Is patpnt