The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-11-06
o,sions OF the Internal Revenue
commissioners.

,sio,s Of tho Internal Revenue
Commissioners.
TITO Commissioner of Internal Revenue
made the following decisions:
r,t cannot DC held liable to stamp duty,
,',,-h the manufacturer may claim an
.,~', secret or art in its preparation.
p,hh;u metal, timers solder, and brass
AR are liable 10 a tax Of five per cent
.,,-r,~cn under the general provision Of
ninety fourth section OF tho act OF
-.~a a. 1854, amended Ivy the act of July
.- ,,Ff ~ a manufacture not otherwise
,fr6 for. Hair-felt inner soies are
a.srs.l tax Of five per cent. al rdlorern.
,,'~toN}r cider mills arc regarded as porta.
81, c~sa6ar mills, and are exempt from
49,, ,.x uuicr the act OF March 2, 1867:
~ stationary cider mills, being prrma
-.r, >,.Ht,ugcS, are not taxable as manu-
sl:u-c>.
negotiable promiSsory note made,
Ind, and issued in foreign country,
- made payable there, may be negoti
led ly endorsement in this country with
49,, being liable to any United States
lamp lax. \ guarantee endorsed upon
mole. bond, mortgage, or contract, whe
...- made al the time of the execution o!
~onotc, g., or subsequently, should be
...naed as an agreement. 4 mere IN
..-7c. memorandum of the amount OF
.I-cv3 paid upon q bond or contract, made
-uaa lie bond itself in the usual way OF
-.5.,>.a- partial payments, need not be
..,~,.d. whatever the sum paid.
Wacn q person who has entered into
-.trAc, - convey certain lands upon
..vMsat o, certain sum makes q written
la-rweNt OF partial payment upon
..ncopy Of the contract held by the party
va,s"- The payment and signs il, be
,a5 a,,.X two cent stamp il the amount
-.eatri exceeds twenty dollars.
4 county clerks certificate respecting
.-a au,.u:ity Of a perScn to administer
ais. *. issued 10 bc used by private
.s-,y log bjSown benefit, is not regarded
.,w..a.u section lj4, which cxempts in.
,romun,s issued by the county in the ex.
--.,e Of functions strictly belonging to il
rs ordinary governmental capacity.
Partition deeds between tenants in com
-a 1@cl not be stamped only as agree
..a:,, unless money or other valuable
.>ier.tjon is paid for equality Of parti-
.0a series 3, number 10, page ~; but
.e.> between Joint tenants should be
,..4pca as convcyances Of realty sold
7. The first case each tenant owns the
Whole or part and there is no sale, but
.-v.y making outov defining of the part
3. aGGg TO each. IN the latter case
zach owns a part Of the whole, and in
e4: is usually denominated a division :;
10 such case there is an exchange of lands
s. exchange does not differ materially
:au bargain and sale.
Ground rent deeds should be stamped al
X. same rate as other cunveyances OF
.-4.,y sold, fifty cents for each $500 or
-4.-oual part OF $500 OF the consideration
value. Persons VINO became entitled
.g-. estate or 10 moneys to arise from
sale Of real estate under 4 trust IScc-
1881 are Successors. Ia the latter
Else the tax is payable by the person who
ss control Of the funds. In the use Of
general expression in section l3S,
--.y trust for the sale thereof" the fra
.-, Of the law are believed 10 have con-
,.a..4tyd sales by order Of court as well
!. H. pursuance Of the will of tnstator.
, accords with the general provisions
. -" law imposing the succession tax,
.a.ea place the tax on SUGGESTIONS, with
. reference TO the fact that the real
o..'r passed from person who died
..,.,a or interstate. The payment of spe-
. ,.N ly Il ti:m covers the transactions
aa firm only. Ii any member of the
.. ,-aasActs on his own private account
. 5.>a.Ss for which special tax is re-
r.. lie should be assessed without
.u.rvacc to the fact thatthe firm to which
IRE u.ua-s has paid tax for the same
- any other kind Of business. III
..am death OF q member Of firm which
g... the proper special tax, the exc
..-, administrator, wife, children, or
.4 representatives Of the deceased may
.aur the same business in the same
--4 ,ar the remainder Of the special tax
.~.s, provided registry be made.
..oU,r Of 4 still by chemists 10 produce
-o.o.- spirits makes them liable as dis