The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-04-02

CIGAR BoxEs--AGAIN.

Does the cutting OF the stamps on cigar
hoxes. in order to open the lids on such
hoxcs. constitute destroying Of the same
within the meaning Of the law2
Ans,sr.--1hat the mere cutting Of the
stamps on cigar boxes is not held to be
snch defacipg or destroying of the stamps
ss is contemplated by the law. They must
No so entirely defaced, removed, painted
over, or otherwise defaced or destroyed
IS to show beyond doubt that the cigars
contained therein had been removed.
BREWERS STAMPS.
The practice Of brewers in affixing two
or more fractional stamps TO beer barrels
is improper. The tax must be paid by the
use of a single stamp upon each package
Internal Reuenus Record.
IMPORTANT TO MERCHANTS.
The license or tax year for special taxes
Is unchanged. II begins the lst of May
and ends the 30th of April. The time for
persons in business to make application, or
10 file notice, and to pay the tax has, how
ever, been advanced two months earlier in
the year. 1t is the duty of persons in
tending to continue in business after the
lst of May, whether in their present place
Of business, or in a new one, to which they
design to move, to make application forth
with, and be prepared to pay their special
tax before the LIST Of May. If any
person liable to special tax is found
in business on or after that date he will
incur the penalties prescribed by law,
which will be enforced with the utmost
rigor consistent with justice.
The time for assessments has been
changed for the purpose of enabling every
person TO obtain and hold their special tax
receipts during the entire year, as the law
requires, and if they fail so to do they will
have to bear the punishment Of fine not
less than ten dollars nor more than five
hundred dollars.-laternal Revenue Re
cord.
VARIOUS DECISIONS.
Underlying coal, iron, lead, copper, etc.,
is real estate. Profits realized within the
year 1866 from the sale of real estate pur-
chased since December 81, 1868, should be
returned as income of 1865.
When policy of insurance is issued for
A certain time, whether it be for one year
only, or for term of years, receipt for
premium or any other instrument which
has the legal effect to continue the contract
and extend its operation beyond that time
requires the same amount Of revenue
stamps as the policy itself.
Whena "power Of attorney or proxy
for voting at any election for officers of
any incorporated company or society, ex-
cept religious, charitable, or literary So
cieties, or public cemeteries" is signed by
several stockholders, owning separate and
distinct shares, it is, inits legal effect, the
separate instrument of each, and requires
stamps to the amount Of ten cents for
each and every signature; one or more
stamps may be used representing the
whole amount required.
When policy of insurance properly
stamped has been issued and lost, no
stamp is necessary upon another issued by
the same company to the same party, CO.
yering the same property, time, &C., and
designed simply to supply the loss. The
second policy should recite the loss of the
first.
A waiver of protest, or of demand, and
notice written upon negotiable paper and
signed by the endorser, is an agreement,
and requires FIVE cent stamp.
The proprietor Of grist mill or -four
ing mill is manufacturer, and should pay
a special tax as such if his annual product
of -four, meal, Sc, exceeds one thousand
dollars in value.
A farmer who has produced tobacco on
his own farm incurs no liability to any
special tax by reason of procuring its ma
nufacture by tobacconist. The person
who manufactures it should pay special
tax of ten dollars. If the farmer sells his
tobacco after it has been manufactured,
he should be taxed as dealer or as ped
Ter, according to the amount of his sales
and his manner. of making them.
Dealers and liquor dealers may sell
butchers meat, either at wholesale or retail,
at their regular places Of business, without
thereby mourning liability to special taxes
as butchers; but such sales must be in
cluded with their other sales in ascertain
ing their liabilities as dealers or liquor
dealers.
A person who has paid special tax as a
pedler Of distilled spirits, fermented Ii
quors, or wines, may sell them in the man
ner OF pedler, in any quantity, and may
also peddle tobacco and other merchan-
disc without thereby mourning any further
or other liability to special tax.-Internal
Reuenue Record.