New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1867-10-29
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same are imported domestic manufacture fsaa IN,
vdes that where such imported articles are sod p Pro-
original and unbroken packages in which the bottles or
person selling said article shall not be subject % .as
penalty for want Of the proper stamps by the term
the cases or packingboxes in which tho i"I hn,
ties &C., are packed by the manufacturer and
not the bottles themselves. Tais provision was
intended to apply in cases where the imported articles
sold at wholesale to be sold again, and was Intended
10 relieve the importer from the trouble expense and
damage OF opening his boxes, unpackng his articles
a%pGg and rsPsS nS for Ss When the original
for sale each bottle pot can pha or other single pack
schedule C, Internal Revenue laws. :
The Limitation Of fifteen months as to the entry
~R c Of ss at e baPe has ana beam to
fraudulent statement &c as contained In section 20 OF
the act Of June 80 1884, does not affect the enforcement
the oense Of delivering and disclosing any
an % r q ne on
for the oense While seeSn 20 provides for the proper
the 100 per penalty for false fraudulent
returns under sections Il or ls OF the act OF June 30 1884,
does not reeyet the guilty parties from prosecution and
punishment under section To-
Section 49, Of July 49, 1885, provides that the casks
and packages must be marked with the of the In
specor the district and the date Of Inspection and there
must be cut upon the bungsay in figures the actual
number OF wine gallons contained and the proof or
strength of the liquor Section 20 requires that every
rectfer must mark with stencil plate on each package
of five gallons OF distilled rected spirits sold
by him. his name and place OF business The require
ments OF section 3 operate only In cases where spirits are
nal" to be considered referring these packages
which branded in bonded warehouse, and not after
ward Packages bearing marks "tax paid" are 10 be
considered original though they may always be
in fact When spirits which have never been In bonded
warehouse inspected after seizure the packages
tanning them to be deemed original after sach inspec
ton.
The expression stoves and hollow ware used in tha
second provso Of paragraph 32 section 49, is construed
by this Office not including earhen ware and there
fore as exempng peddlers OF earen ware from tax
peddars whether manufacturers OF the same or the
agents OF SUCH
When emery s merely put into mill and ground and
sold it from the MILL IL is not subject TO any tax
The grinding OF article is not regarded manu-
featuring IT, however In addition to the grinding the
emery undergOes further manipulation or preparation
II must be regarded as manufacture and be taxed on
its entire value.
Mix is considered farm product, and paragraph 81
section 49, exemps from paying 0fspecia tax as pedders
farmers who pedde only the products Of their farms or
gardens.
1t is not intended by the cotton regulations
Series g. No. TO require permits and bills OF adng for
district where the same Is produced, In case OF re-
moval from such district collector should not exact
fee OF the tax payer for marking his cotton.
1t 10 not intended by the recent cotton regulation,
Series No g. TO require permits and bill OF adng foH
the removal VI cotton from point 10 point within the dis
rict where the is produced in case 81 removal
from such district collector Should not exact fec OIL
the taxpayer for marking his cotton.
IMPORTANT DECISION OF THE REVENUE ASSES
...... sOR AT MEMPHIS, TENN.
MEMPHIS, Oct. 28.--The Revenue Assessor
here decided that shippers must pay the tax cot
ton instead of the sellers heretofore, which makes
difference Of two and aha per cent the former quota
tons and has caused stagnation In the market to-day