The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1867-04-12
Internal Revenue Decisions.

Internal Revenue Decisions.
AS matter of igreat interest to
many Of our readers, we subjoin q
portion of the last part of Commits
sioner Rollins instructions for tho
assessment of the annual taxes of
1867. They have been prepared and
printed to answer the questions most
frequently presented:
1. Section "a requires all special
tax receipts Except in cases of auc-
tioneers, produce brokers, CONNER
cial brokers, patent-right dealers,
photographers, builders, insurance
agents and pedlers,) to specify the
place at which the business is to be
done, and the word "place," as hero
used, is construed to mean the pre-
misses occupied by the taxpayer in
the prosecution of his business, whe-
ther the place be single room in a
building containing many rooms, or
whether it be several buildings stand
ing upon the same premises and used
for common purpose. But there
are certain branches of business
which are not restricted to such pre-
misses, as it is provided in the Act
that lawyers, physicians, surgeons,
dentists, cattle brokers and horse
dealers may do business at any place
whatever without being subject to
additional special tax. Proprietors of
circuses, jugglers, &C., must pay q
special tax for each State in which
they exhibit.
2. The special tax of dealers must
be assessed upon the basis of all sales
made, either by themselves or through
others, except those through other
wholesale dealers on commission.
3. Manufacturers may, without
additional liability, sell their wares at
the place of manufacture, or at their
principal Office, provided no wares
are kept, except as samples, at such
office. But if manufacturer sell Mt
his factory, or at his Office, goods not
Of his own production, he must pay
tax rs dealer if such sales exceed
81, 900 annually, and such tax will be
assessed upon his snles of such goods
only, and not upon sales of his own
manufactures.
4. Special tax receipts are not
transferable, but in case Of removal,
the taxpayer is liable to additional
tax unless the fact of removal is regis
tered, as provided in section rs.
5. The tax required under the pro-
viso to section 76, for all or either
two of the classes of business therein
named, is $25.
6. The special tax of bank should
be assessed upon its chartered capt.
tai; that of a banker upon the
amount of capital used or employed.
Z. Whenever retail dealer is
found to have made sales exceeding
$25, 900, he should be assessed as a
wholesale dealer from the date of his
liability as retail dealer. The col
lector should endorse upon his tax
receipt the amount of re-assessment
paid.
s. The liability to special tax de-
pends, In many cases, upon the ques-
ton whether tho party makes q bust
ness of doing the acts specified.
Occasional acts do not render per-
son liable to special tax, but it is not
necessary that the business should be
his sole business, or even his princi-
pal one, in order that he may be held
liable. If person holds out to the
public by advertisement, by words,
deeds or writing, that he is ready to
transact any kind of business subject
to special tax, he must pay such tax,
although the business in question
may not be his chief or exclusive
occupation. In the following named
occupations and professions. even
occasional acts do not appear to be
allowed by the terms of the law with
out liability: Wholesale and retail
dealers in liquors, lottery ticket deal
ers, distillers, brewers, rectifers, coal
oil distillers, insurance agents, ped
lers, photographers, circuses, Jug
glers, bowling alleys, proprietors Of
gift enterprises and lawyers.
80. Wholesale and retail dealers may
do business as confectioners and
apothecaries at the same place with
out the additional special tax.