Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1867-06-28


but until they are revoked by him or some
higher authority, we can safely give assur.
ance on the part of Post Commander and
City authorities, that here they will be
equitably and promptly enforced and con
scientiously obeycd by our citizens:
HEAQUARTERs SECOND MILITARY DISTRICT,
CHARLESTON, S. c., June IL, 1867.
In the execution OF Paragraphs VI and VII, o
General Orders No 81, current series, Post Com
manders will be governed by the flowing instruc
tons:
An Inn ia a place where food and lodging arc
provided and furnished for pay to travellers and
solourners.
Municipal and town authorities may grant to
Inn Keepers licenses 10 sell Liquors in quantities
less than one gallon to be drank Oh the premises
In deter mining the number OF such licenses 1t Is
expected that due regard will be observed to the
actual occa sOn for tavern accommodations, sc
that no evasion of the order be permitted by an
unnecessary increase OF the present number OF
Inns In any town where this occurs the author
ity grant licenses will be revoked and the lcen-
ses q anted annulled.
The order does not admit of any construction
extending the privilege to apothecary shops, Ice
cream saloons, eating houses, or other places.
The civil authorities to whom license money has
been paid will determine for themselves whether
they will refund to licensees the whole or any part
of the money received for licenses.
The order is operative and after the date OF
its publication. Post Commanders In the eXer-
Sc of their discretion may extend the time until
the first day of July next.
The military tribunals constituted by Circular
dated MAY 18th, 1867, from these Headquarters,
will have COS niZance of ali violations of paragraphs
VI and VII, OF General Orders 90, current SERIES
The proceedings will be forwarded by the Post
Commander to these Headquarters Tor review anu
final action.
Where by law or municipal regulation the pro-
ceeds of licenses are devoted to the maintenance
of common schools open TO all without discri NINA
a AGAINST color estate, the proceeds
licenses now authorized may be applied either to
such schools to the support Of the poor, IN the
discretion of the civil authorities.
Allaws or parts of laws or municipal reSula-
tiOns inconsistent with the provisions OF General
Orders 3d. or of this Circular arc suspended and
will be deemed and held imperative.
The authority to revoke licenses NhGlt drunken
ness or disorderly conduct is permitted in or
about premises where liquor is sold may be exer-
cised by Post Commanders OF by any Magistrate of
the vicinage on proof of the offence.
By command of Major General D. E. Sickles.
J. W. CLoUs,
Capt 38th Init, A. D. G. and A. a. A. G.
Rulings of the Commissioner of Internal
Revenue.
Commissioner Rollins has very recently
made the following decisions
l. Section 30 of the act Of March ;, 1867,
relating to naptha and illuminating oils,
contained n Il statute relating to
internal revenue, bears no such relation to
the public revenue as to call for It's inter
probation by the officers of internal re-
venue.
2 The n-liability to special tax of per-
sons as manufacturers, whose manufactures
do not exceed one Thousand dollars per an
mum, does not extend to those described in
the last part of the paragraph of the act Of
June 80, 1867, but each and every person
who is engaged in the manufacture or pre-
paration for sale of any article or COM
pounds, OF who puts up for sale IN packa-
ges, with his own name or trademark there
on, any articles or compounds, should be
required to pay a special tax as u manufac-
turer.
). Cut nails and spikes, unless manufac-
tured from iron upon which the tax of three
dollars per ton has not been levied and
paid, are subject to Il tax Of five dollars per
ton but if manufactured from iron upon
which such tax las been paid they are sub
ject to tax of two dollars per ton only.
4. A check drawn by an individual upon
himself, or drawn upon a bank by its cash
Ter, in his official capacity and in the dis
charge of bis official duty, is i'll its legal eff
feet, written or printed, evidence on an
amount of money to be held on demand
or at time designated, and should be
stamped like a promlssOry note at the rate
of five cents for each hundred dollars or
fractional part thereof
5. A foreign bill of exchange or letter of
credit drawn i'll, but payable out, of the
United States, if drawn singly or otherwise
than i'll sets of three or more, according to
the custom of merchants and bankers, is
liable to the same stamp tax us an inland
bill of e1change-thati is, if drawn at sight
OF ON demand, it is liable to tax of two
cents if drawn otherwise than at sight, or
on demand, it should be stamped at the
rate of five cents for each hundred dollars
or fractional part thereof. Duplicates re-
quire the same amount of stamps as their
originals.
E. A receipt by endorsement upon u
stamped obligation in acknowledgment of
its fulflment is exempt from stamp tax.
as used in this connection in
schedule B is understood to mean compile
ton, accomplishment, entire fulfllnent -
No receipt is inject to stamp tax unless ii
is issued When receipt for an install
naent of rent is written upon that part of a
lease held by the tenant, and is issued to
him, two cent stamp should he affixed to
it, if the amount received exceeds twenty
dollars.
7. A policy fee paid IN the ordinary man
ner by the party insured to an insurance
agent for his services in making survey
of the premises to be insured is not to be
included as part of the taxable gross re-
ceipts of premium by the company it is,
however, a part of the receipts of the agent,
and should be taken into consideration in
determining the extent of his liability to
special tax
s. A pedler who sells gloves or any other
articles in packages as they come from the
or wholesale dealer should
pay the special tax of fifty dollars imposed
by the first proviso to paragraph 80, of Sec
ton 70.
g. The act of June 80, 1864, exempted
from taxation the value of bullion used in
the manufacture of silyerware and silver
bullion rolled or prepared for platers' use
exclusively. The act of July Ii, 1866, ex-
tends the exemption to the value of bull
lion used in the manufacture of qcares,
watches, and warehouses;" Manufacturers
of silverware, wares, watches, and watch
cases, in making their returns, are entitled
to deduction of the cost of the bullion
used by them from the gross amount of
their actual sales
10. The amount paid for the "good-will''
Of business is capital invested, and not a
loss to be deducted from income.
IL. The expenses of conveyance neces-
oril I'M, 70