The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-04-13
Internal Revenue Decisions.

structions of Commissioner Rollins
to internal revenue assessors:
20. Persons whose business it is to
sell patent rights should pay tax as
patent-right dealers, even though
they sell only patent lights for their
own inventions. Assessors will OBJ
serve that q patent-right dealer is
subject to different special tax from
that of patent agent.
81. Trustees and guardians should
not be required to pay tax as real es-
tate agents for renting or selling pro-
perty held in trust.
%. Every person other than one
paying special tax as lawyer or claim
agent, who makes it his business or
any part of his business to draw deeds,
bonds, mortgages, wills, writs, or
other legal papers, or to examine
titles to real estate, who. by adver-
tisement or conversation, or by ac-
cepting the business whenever offered,
holds himself out to the public as
ready to undertake it, is convey
ancer, and should be required to pay
tax rs such.
%. The Act imposes no special tax
upon boarding-house keepers rs such.
Hotels are open to all who choose to
enter, without previous stipulation,
expecting entertainment, unless the
house is full; while boarding-houses
arc open only to those who, by pre-
yious arrangement, have acquired a
right to entertainment at such rate of
payment as may be agreed upon.
"a. The special tax of O hotel
keeper is based upon the annual rent
or rental value of that portion of the
premises which is actually used for
hotel purposes. Barber saloons, bill
liard-rooms, and liquor, cigar and
newspaper stands are the usual con-
comitants of hotel, and in assessing
the special tax of n hotel-kceper, no
deduction should be made from the
rent or rental value of the entire pre-
misses, on account of any portion
thereof leased to the keepers of such
stands, rooms or saloons. When q
portion of the premises is leased for
ordinary stores, such as hat and cop,
drug or furnishing stores, ratable
proportion of the amount paid for
the entire premises may be deducted.
The sum thus deducted may be greater
or may be less than the amount of
rent paid by the sual occupants of
such stores.
20. Ii any person manufactures in
excess of $1,000 at each of two or
moro places, he should pay o special
tax for each su.h place.
26. Where journeymen take cloth
ing, shoes, &c., to their houses, and
make them up there, they should pay
tax as manufacturers, if their mnnu-
factures exceed $1,000. annually.
Under their tax receipt, they may
employ others at the place named
therein.
~. All applications for permits to
hold lotteries, &C., for charitable
purposes, free of tax, must be made
through the collector of the district,
and should bear his recommendation
%. Selling at wholesale under the
32d paragraph of section 70, is under
stood to mean selling to others to sell
again, without reference to the guam
tity sold.
20. Apothecaries who have paid
the special tax as such are not re-
quired to pay tax as retail dealers in
liquor, i'll consequence of selling or
of dispensing upon physicians pre-
scriptions the wines and spirits ofici-
nal in the United States, or other na-
tional pharmacopeias, in quantities
not exceeding half pint of either, at
one time, nor exceeding in aggregate
cost value the sum of $500 per an
mum, nor in consequence of selling
alcohol.
80. When spirituous liquors are
medicated, or mixed with foreign
substances. but to 80 slight degree
that they are still used as beverages,
and are sold as such, the special tax
of liquor dealer will be required of
the seller When the medication or
mixture is carried to such an extent
that the liquor is no longer suscepti-
BILE OF being used as beverage, such
tag will not be required.
81. Butchers, whose sales do not
exceed 81 900 annually, and butchers
who sell butchers meats exclusively
by themselves or agents, travelling
from place to place, are subject to a
special tax of SIS only; but all butch
ers whose annual sales exceed $25.-
600, are required to make return of
sales, and pay tax of 81 for every
81, 900 i'll excess of S25, 900, in the
manner required of wholesale dealers.