The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1867-10-29

Nth Nj. cer,,seas ~ non n.vent among the claims
against the petitioner In bankruptcy, VIZ. .a,ss ~
necessary. br,, which II will be the safest
practice to rake writing on the claim 'sse ~ VIC
RICH. Of the eoyernnen. 70 prSnuy .sb 1877 statutes
Large vol l. page SIS As well Is by sscon 20 o. INC
BANKRUPTCY act ITSELF 80. - ..s.r.a. -
The Jaw imposes q stamp duty upon essences, ex-
tracts toilet waters cosmetics hair oils, &C., whether
the same are imported or or domestic manuiActure
SEE Internal Revenue Record, vol 3, page Id iur
~ nrovdes hat where such imported articles sold
In the original and unbroken packages m winch tho
bottles other enclosures Mere pacxsa cy sas manu-
subject to any penalty for want OF the proper stamps.
By The term "orginal packages, ~ herein used, is
bottles, &C., arc packed BY The manufacturer,
and not the bottles themselves This provision was
are sold al wholesale sold again. and intended
to relieve the importer from the trouble expense and
damage Of opening his boxes, unpacking his articles,
packages opened and the contents offered or ex-
posed for sale each bottle pot vial or other single
package must be stamped according the requirements
Of schedule G. Internal Revenue laws
The limitation Of fifteen months to the entry ON
monthly or special lisa Of the names and amounts AZ 70
which II IL ascertaned that there has been false or
fraudulent statement &c. contained In section twen-
~ OF the Of June 80 1854 does not affect the en-
q the penalty PROVIDED ,Se s eeoss OF
delivering and disclosing TO any assessor or
assistant assessor any false fraudulent list The last
cited section provides penalty OF fine or imprisonment
for the offence while section twenty provides Tor The
proper assessment Of the tax the assessor
70 the hundred per cent penalty Tor false or fraud
uent under sections fourteen one hundred ana
eighteen OF tho act Of June So 1864 docs not relieve the
guilty parties from prosecution and punishment unocI
section fifteen.
Section ory three Of July 49, 1885, provides that
tho casks and packages be marked with tho name
OF the Inspector district and the date OF inspection,
and there must be cut upon The bung staye IN cures
the actual number Of wine gallons contained and the
proof strength Of the liquor Section twenty six re-
qures thar every rectilier must mark with stencil
plate each package OF five gallons more OF titled
rettined Ts, sold by him, his name and place OF
business The requirements OF section ioy three oper-
ale only where spirits removed from original
packages and tho word Original Is 10 be considered as
referring TO those pae kages which branded III bond
ed warehouse, and not afterwards
Packages bearing marks tax paid" are 10 be coEsd-
ered orig nal though they may not be always SO 10 act
When spirits which have never been IN bonded ware
house inspected after seizure the packages contain
them 10 be deemed after such inspection
The expression sstoves and hollow ware' used in
the second proviso OF paragraph 32 section TO- con-
strled by this Office including earthenware and
therefore exemptng pedlers Of earhenware from
tax pedcrs whether manufacturers OF the same or
the agents OF such.
When emery is merely put into mill and ground and
sold from the mill, II Is not subject TO any
The grinding Of article Is not regarded as
manufacturing. IT, however. in addiilon to the grind
ing the emery undergoes further manipulation or
preparation, 1t be regarded manufacture and
be its entire value Milk Is considered farm
product and paragraph 80. section 49, exempts from
pay of SPECIAL pedlers farmers who pedde
only the products OF their farms or gardens
The Commissioner of Internal Revenue has decided
that selling offering sell distilled spirits at less than
dollars per wine gallon does not any presump
tou that the has not been paid, because the
spirits may have been rectitied and diluted