The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1867-10-29

with his certificate or payment among the claims
against the petitioner in bankruptcy WIN iu,'nst
necessary, bnt which It will be the safest
practice r.ake In writing The claim ITSELF OF the
under section Ave OF the &C. OF March 1897 statutes
at Large, VOL SIS ~ web Is oy section % Oh inc
The .aw imposes 4 stamp duty upon essences, ex-
tracts, toilet waters cosmetics, halr ois, &c, whether
the same are imported Or o. nasa aa n Ss
tier provides that where such imported articles are sold
IN the original and unbroken packages m when the
facturer tho person so selling said article shall not be
subject to any penalty for want or the proper stamps
by the "oHginal packages" as herein used, Is
meant the or packing boxes in which the
| bottles &c, arc packed by The manufacturer,
and not the bottles themselves This provision was
intended apply in cases where the imported articles
sold wholesale 10 be sold again. and intended
to relieve the importer the trouble expense and
damage Of opening his boxes, unpackng his articles
Stamping and repackng for sale When the original
packages ara opened, and the contents offered ex
posed for sale each bottle pot can, vial other single
package must be stamped according the requirements
OF schedule c. Internal Revenue laws.
The Limitation Of fifteen months to the entry
monthly special lisl OF the Names and
which Is ascertaned that there has been false or
ty Of the of june 80 1894 does affect the
forcement OF the penalty provided by section
fifteen OF the same act for the offence OF
delivering and disclosing to any assessor or
assistant any false fraudulent list The last
cited section provides penalty OF fine or Imprisonment
for the offence, while section twenty provides Tor tho
proper Of the The failure o. the assessor
TO the hundred cent penalty for false or fraud
uen under sections fourteen or one hundred ana
eighteen tho act of June So 1864 does not relieve the
guilty parties from prosecution and punishment under
section fifteen
Section forty three act Of July 49, 1885, provides that
the casks and packages must DO marked with the name
the Inspector the date OF inspection,
and there be cut upon The Dung staye IN figures,
the actual number of wine gallons contained and the
proof strength Of the liquor Section twenty six re-
qu.res thar every rectlner must mark with stencil
plate each package OF five gallons more OF di titled
or recned sp rits sold by him. his name and place OF
business The requirements OF section ory. oper-
ate only where spirits removed from original
packages and the word original Is 10 be considered as
referring to those packages which branded IN bond
ed warehouse, and not afterwards.
Packages bearing marks tax paid are TO be consd-
cred orig nal though they not be always SO IN fact
When spirits which have been IN bonded ware
house inspected after seizure the packages contain
ing them be deemed original after such inspection.
The expression "stoves aud hollow ware used IN
the second provis0 OF paragraph 81 section 10 - con.
strued by this Office including eartnenware, and
therefore not exemptng pedles OF earihenware from
tax pedlers whether manufacturers OF the same or
the agents OF such.
When emery is merely put into mill and ground and
sold from the mill it Is not subject to any
tax The grinding OF article IS not regarded as
manufacturing. H. however, in addiion TO the grind
ing, tho emery undergoes furtber manipulation or
pre- paraon IL must be regarded manufacture and
be its entire value Mix is considered farm
product and paragraph 80 section 70, exempts from
pay ment OF SPECIAL peders farmers who peddle
only the products OF their farms or gardens.
The Commissioner of Internal Revenue has decided
that selling Offering TO sell distilled spirits at less than
dollars wine gallon does not any preSImp
ton law that the has been paid because the
spirits may have been rectlied and diluted.