The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1867-05-07
8, Glass 8, Schedule A., that A listed the liquors


in this State.
If A has LIQUOR consigned to him by N. Y.
House for sale on commission, and he sells to b
for re. sale, by the express language OF Sec z,
b is liable for the ten per cent. tax, while A Is
only liable for one-ffth of one per cent. on his
sales, under Sec. 5.
IF A, in the above case, retails the liquors,
selling them to persons buying Cor their own use,
not for sale, he is liable to pay the Sheriff ten
per cent. on his sales, under Sec ~, Seized b.
The same rules hold mutatis mutandis in the
case o: consignments by the maker OF liquors
and sales by the consignee.
The U. S. tax on liquors is not to be deduct
ed from the amount of purchase. fthe dealer
gave So per gallon for whiskey, he must list 10:
if be gave 81, and also paid the So tax, he must
list the whole, So per gallon.
Merchants and other Traders.-I last year
gave the opinion that if A. purchases raw mate
rial, bestows on it his labor, and then sells the
product of his labor, he is not Grader" within
the meaning of the Revenue law, although he
has been decided to be a GRADER under the
bankrupt laws of Eogland The General Assem-
bly, with knowledge of this construction has
not changed the words of the law. Hence l
give the following opinions with confidence:
1st. That steam saw miller, is not taxed
under Sec 5, Glass 3, Seized. A, on his pur.
chases of logs, although after saving them into
lumber he sells the lumber.
End A newspaper editor does not pay on his
purchases of paper, &c.
3rd. A shoe manufacturer does not pay on
purchases of leather.
4th. Nor sculp tor of tomb stones on bis pur-
cbases of marble.
9Th Nor a manufacturer of yarns or cloth on
his purchases OF cotton.
9th. Nor planter on his purchase Of guano,
afterwards converted into cotton or wheat, &C.,
&c.
In these cases the articles sold is totally diff
ferent from the raw material bought. The bust
ness conducted is that of manufacturing or pro-
ducing, not Of "trading."
But if the business is to "trade"-to buy ar
ticles and resell them substantially in the same
form, the person conducting it must pay on his
purchases, although he may, as subsidiary to his
main business, to some extent carry ON manu-.
featuring.
Jewellers and Druggists may be mentioned as
examples under this head, specially named in
Sec 5.
Merchants and other traders, who list their
purchases under Sec. 5, page 9, do not list their
capital for dd Ualorens taxation under Sec. TO-
p. 6, but they are bound for tax on their 'nett
incope," if over $500.
Bankers, Saw Millers, and other manufactu-
rers, who do not pay on their purchases of raw
material, must list their capital under Sec. TO-
p. 6, and are likewise bound for the income tax,
if the Eett amount exceeds $500.
Commission merchants in this State frequent
ly buy and sell goods as other. merchants In
such cases they will pay as merchants under Sec
5. Where they sell the goods of others as con-
signees only, they must pay on their sales. If a
T..
chant as agent, the regular merchant must pay
the tax on the purchases So if produce bro
ker negotates sale for Commission merchant,
the latter must pay the tax on the sale But
the broker is liable if he sells for the owner of
the goods.
Playing Cards.-On each purchase of play.
ing cards the tax accrues, no matter how often
the same may be sold
Pistols, dc The tax on PISTOLS &C., is not
affected by the order Of Gen. Sickles, prohibi
ting the wearing of deadly weapons The tax
is on the weapon, used or worn about the per
son, at any time during the year, e: from Apri
lst. 1866 to. April 1st 1867. AS it is indicta
bic to fail to list after having worn the weapons
it is the duty of the grand jures to enquire into
the fact Of listing by examination OF the re-
turns, and to present any offender against the
| law.
LII person uses or wears about his person
weapons not his own, be is Notwithstanding La
BILE to the tax.
Employers are not bound to list the pistols
&c, of their employees, unless such employees
are their minor children or wards.
Eremptions.-A house and lot, leased by
the owner, an investment, to be used to
boarding school, is not exempt from taxation
Planes exclusively used for instruction in ;
school are exempt.
The income of school teacher if exceeding
$500, is not exempt