The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1867-06-05
CITY INTELLIGENCE,
iron ADDITIoNA1 LOCAL. rrnMs ann orrs,nr ,,av.-


TAXES ON THE MANUFACTURE OF CARs.-Tbe
ioloWlng letter, containing importaut decjsione
,ts Ueen reserved IN tins city from the Com
MISSIONER OF Internal Revenue:-
- TREASURY DEPARTMENT, OFFICE OF INTERNAL
nhVbNUEi WASHINGTON, May 29.-Sir:-Your
iio Iener OF the 26th ultmo submitting series of
rules Tor the consideration of this office, rela-
i've to the mode OF tax ng cars ETC.. has received
due attention.
=. The act of July l3, 1866, exempts from taxa
uOn repairs OF articles OF all kinds This ex.
emption leaves the question of taxation of cars
precisely where it was prior TO the act of June
80, 1864, with these exceptions. The present
law eXempts car-Wheels from taxation. but prior
to June 30, 1864, the taxes paid on car. Wbeels
were allowed to be deducted from the tax as.
ssessed on the finished car, and the prese mt law
mPOses YAK OF hYe per cent ad vaorem
while the act Of July, 1862 imposed onlv three
per cent. ad valorem
Under the act of July, 1852, this office ruled
that every new car or locomotive must be re.
garded as manufacture, and taxable as such
even though 1t be made to take the place of a
aside. -
An old car or locomotive would not be liable
TO an ad valorem tax on account of any repairs
made thereon, but all articles used in such
repairs, or new parts furnished, which have in
themselves commercial value, and which
would be liable to tax IT sold or removed from
the place Of manufacture for sale, are equally
ha0le to tax when made for and used in the
repairs OF old cars and engines.
The ruling is believed TO have been strictly In
accordance with the law in force at that time.
ana know OF no reason why it is not entirely
and strictly in accordance with the provision Of
the law rs now in force 1t is believed to be
mpracticable to determine what is new work
or what is repairs, by adopting as q rule the
felatlye percentage which the new and the old
bear to the finished car or engine.
Repairs, however great, which do not destroy
the identity of the article or thing repaired are
stlli repairs, and not taxable; but when a car or
engine is substantially new, though containing
some part or pieces which have been more or
less used in other cars engines, they are to be
taxed on their entire value, less such deductions
as the law allows; car bodies and trucks, when
made by different persons, firms, or companies,
are considered as separate and distinct manu-
tactures, aud each is to be assessed upon them
when put together, unless they shall be increased
IN value by painting vanishing, or being other
wise more completely finished, or fitted Tor use
or sale, IN which event they will be liable to an
aooluonal tax OF hve per cent. on the amount Of
increased value.
When q new car body is made for an old
truck, or new trucks for an od car body, the
car body or trucks are to be taxed as new work.
Cars which are reconstructed by placing
bodies which have been in use, and on which a
tax has been paid, and trucks which have in
like manner been in use and subject to tax, are
not liable to an additional tax, and trucks which
are reconstructed from material selected from
two or more trucks which have been in use, will
not be considered new manufactures" but
repairs only.
Wheels and other castings OF IRON copper, or
brass which are in themselves separate and dis
tinct manufactures, made for cars used in
the repairs of cars prior to March 2, 1867, were
not exempted from tax, but by the act Of March
2, 1867, all castings for are exempt, whether
used IN the construction of new work or in re-.
pairs. Railroad companies are not required TO
pay a special tax for any machine shops where
only repairs are made. Yours, respectfully,
r. A, ROLLINS, Commissioner.
THE FINAL RESTING PLAcE.-The mortal
remains of the late Signor Perelli, which, at
the time of the funeral were temporarilv de-
nOsitp0 n Cathedral
were yesterday consigned to their final resting
place in the Woodland Cemetery, west of the
Schuylkill, At about O'Clock in the evening a
n number OF carriages containing the friends of
the deceased, arrived at the Cemetery, where,
after Offering up fervent prayer to the Throne
of Grace, the richly ornamented coffin holding
the remains was oWered into the grave.
The scene was a highly impressive one, and
when the last sad look was taken at the remains,
many present were affected even to tears
Madame D'Hervilly, Madame Ruiz, Miss Ruiz,
Miss E. Gilmore, Signor P. Rondinela, Elias
Durand, a. B. Durand, II. I. Peck, Victor Semi
lads, J. d. McCaulley, J. d. Hervllly, ESQ.,, and
were present, and plainly showed by their de
meanor the strong hold the distinguished de-
ceased had had on their affections.
THE New RUTLEDGE ScHooL-HoUsE. - The
4 dedication of the new school-house in the Firs
4 Ward, known as the "Rutledge," located a.
y Seventh and Morris streets, took place at
jp'clock yesterday afternoon, IN the presence o.
he Committee of Property OF the Board o
AhoOl Control, Messrs. William Z. Halnes, JONI
Green, Leonard r. Fletcher, NJ. Hall Stanton
Arles w. Carrigan, Lewis II. Esler Inspector
A''' be Board; Henry w, Halliwell, Secretary o
M oaTd; Mr.. Ellington, of Common Council
number OF invited guests, together will
'..'.',+.s haster mechanics of the building.
. be new building is 81 by 67 feet front, and i
stories high. 1t has twelve class rooms
th the necessary committee and clothing
.'. 6Oms.
y The new school-house cost in the neighbor
yhood of $4,000.
4 A Coon WoRK.-A meeting of the Women
/ Freedmens Relief Society took place yesterda
morning, at their rooms, No III SAMSON street
This Association is branch of the Pennsylvani
Freedmens Union Commission, having branche
also throughout the State, and co-operatin
with other Aid Societies for the education ant
care of the Freedmen
From the Presidents Mrs. Aubrey H. Smith
report read at the meeting, it appears that owe