Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1867-08-27
Internal Revenue Decision.


The Commissioner of Internal Revenue
recently made the following decision:
Marriage is valuable consideration ofthe
law. A conveyance of reality made upon
such consideration is to be regaded as made
upon valuable and adequate one, and
confers upon the granter to succession
within the meaning of the Internal Reve-
nue. act. The amount received for adver-
tisments inserted in a newspaper is not in
cluded in determining the liability of the
publisher of paper to special tax as a
manufacturer. The 5carding of wool into
reels for spinning is not manufacturing,
and no special tax is imposed upon per-
son for doing it. 1t is enacted IN
Section IL of the Internal Revenue
act, that no person, frm,-- company
or corporation shall be engaged in prose-
cutting or carrying on any trade, business
| or profession hereinafter mentioned or de-
scribed, until he or they shall have paid
special tax therefor, in the manner there
I matter provided. "A change of part or all
heindividual members of a firm is,a change
of firm - When such a change takes place,
the new; firm thus created, unless it be a
firm of lawyers, cOnveyancers, claim
agents, patent agents, physicians, surgeons,
dentists, cattle brokers, or pedlers, (sec-
tion 49, should pay special tax from the
first day of the month on which it first en-
cages in business, or carries on any trade
Or profession, for which special tax is re-
quired, regardless of the fact that the new
firm is composed in part of members
of an old one who, has. already paid
the special tax imposed upon it.. Burr
stones, millstones and grindstones were ex-
empt from internal tax by the act of July
13, 4S60; butWhetstones are illtaxable at
the rate of five per cent. ,ad yYalorem, II
Eliminating Gil, which is exempt from tax
bv reason of marking less than Sc degrees,
Baume's hydrometer, should not be marked
::tax paid,Y. but should bear inspection
marks the same as taxable oils, Repairs
: of articles of all kinds are exempt from
; taxation as manufactures. Repairs, how
ever great, which do not destroy the ident-
ity of the article or7tbing repaired,l are not
/ taxable, but an article or thing which is
] substantially new is to be taxed as a new
, manufacture, although it may contain some
parts or pieces that have been more or less
! used in other articles; r amIGI .aasia..
THE Neso Orleans Times, talking of the
: late Radical meeting in that city, says:
Radical arithmetic computed the size o.
the meeting the other nighta $4,000. Thi:
. is one of the mysteries of numbers. lEu
Said an orator at that meeting to the
crowd: . ..-
!, "What has become of the watchfires OF
+ liberty ?' zai.s III aIast 5A24a .ah ,9i
"They've been put out" replied by
standeF -t .,T ..ft -.--- r..-g- 10 ,Ff
This was a reasonable retort.
! 1t appears that one of the speakers at the
: meeting said ;1"If the LegislatuFeor Coun-
ell, were retained and not removed, there
would be the same chaos here now as dur
ing the rebellion"
!, 4 newly enfranchised astonished his con
stituents at the close of the speech by lus
tily bawling out':.d .--.-,..- o5.i 7asma
y "Chaosi chaos ~ tt ,g,-....-.-,;.,,
1sWho dat ?" asked one Of his brethren.
-"Dunno,p said he, "b1t ever seus l BIZ
q goin' to meeting, dey alters say Chaos hal
! come agin. Now if he cum agin want Il
see him." .....- ...f -.