Indiana American. [volume] (Brookville, Ind.) 1865-1872, 1867-08-30

The following decisions OF the Commis-
sioners Of Internal Revenue will be found
Of interest to various classes Of Dealers
The special tax Of retail dealer Is at
the rate Of ten dollars per annum; that Of
a retail liquor dealer at the rate of twenty
iive dollars per annum. All special taxes
become due on the first day Of May in
each year, or on commencing In any trade,
business or profession upon which such
tax Is by law imposed. In the former
case the tax is TO be reckoned for one year,
and in the latter case proportionately Cor
that part Of the year from the first day Of
tho month In which liability to special
tax first commenced, to the FIRST day d
May following. (Section 7i.) When .
retail dealer changes his business 10 that
Of retail liquor dealer, ho should Be -.
assessed 10 an amount equal 10 the diII1r|
enco between the tax imposed upon 80
ton OF the special tax year and that im-
posed upon retail dealer for tho same
time.
Suppose tho change bo made In Sep.
tembor, the tax on a retail liquor dealer
for the remaining portion of tho special
tax year IL ei6 G6a, that Of retail dealer
for tho same period iss1 G6h--si0, the
difference between these two sums, IL the
amount 10 bo assessed.
An auotIoneer should no, be required
10 return for taxation, under section Ds,
tho sales made by him for tho United
States.
The reRalias OF trapplugs Of Masons,
Odd Fellows, or other similar organixa.
tIons, are not clothing or articles OF dress,
within the meaning of tho internal Fove.
nue Law, bat arc regarded as merely or
namsnts, or articles for particular use,
and taxable NJ the rate OF hye per cent. ad
valorem from and after March |. 1867, a.
a manufacture not otherwise provided for.
Money paid by passengers for food can
not be regarded as constituting part OF
The gross receipts Of steamboat or other
vessel Tor their transportation. II sopa'
rate and distinct sums are paid one for
transportation aud the other for food
the amount received for the latter need
not be returned for taxation under SEQ.
ton i03. An excessive charge for food,
however, and corresponding low charge
, for transportation, should be looked upon
as az attempted evasion OF the law, aud
as fraud upon the revenue. lf the
amount paid as passage money covers both
transportation and food. the whole should
be returned, and the amount actually ex-
pended for the food Of the passengers
should then bo allowed as a deduction,
and the tax Of two and half per cent
should be assessed upon the balance.
The special tax Of q keeper Of hotel
inn, or tavern, depends upon the yearly
rental, or, if not rentta,upon the cstimat-
ed yearly rental Of the house and property
intended to be used for hotel purposes
The term property, as used in this con
nectiop, does not include household fur
niture even though the hotel is hired fur
nished. In such cases the Assessor, ia
fixing the sum which Is to determine the
amount of tax, should deduct from the
yearly rent, or rental, for the furnished
house so much as he thinks to be fai,
proportionate amount for the use of the
furniture.
An express agent Is not liable to spe
cial tax as express carrier or agent, unless
his gross receipts from such business ex.
ceed one thousand dollars per annum, bu
he is subject to tax of three per centun
upon all his gross receipts from such bus
mess, regardless of their amount.