The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-08-08

Instructions to Revenue Omcers.
instructions In relation to the assessments and
reassessments Of special taxes under the act Of July
20, 1858, have just been prepared at the Internal
Revenue Department. as under that act several new
special taxes are imposed and some existing taxes
are increased in amount otherwise. Distllerles
commencing business subsequent to the passage of
the act will be assessed for the unexpired portion Of
the year at the rate Of $500 per annum, beginning
with the first day OF the month in which they COM
mence business, which will entitle them to produce
or manufacture at the rate of Thousand barrels
per annum. Distillers who have been as
sessed and paid special tax for the
current year OF 500 will be assessed at
the increased rate. In making the assessment allow
ance will be made for the proportion of the tax
already paid appropriate to the unexpred portion OF
the year. The tax will be reassessed from August
l. or three-fOurths Of the year. Rectifers are re-
quired to pay 5000 for not exceeding two hundred
barrels and fifty cents for each barrel in excess OF
that number. Persons who engage in rectifying
under the new act will be assessed the pro rata
proportion Of the $500, and the fifty Gent tax
per barrel viii be COLLECTED On each barrel in excess
of such pro rata proportion 81 tw5 hundred barrels
The specific special tax on wholesale liquor deal
ers is not changed, but change y made IN the rate
of the additional tax sales and in The AMOUNT Of
paid. II a person commences business as liquor
dealer in August he would be liable to the special
tax appropriate to the unexpired portion Of the
year. rhreeromtnsof $780, and this would cover the
sale of threefourths OF $4,000. or $s75o which when
exceeded he must begin to make separate returns and
pay the additional rates required under the old law
Wholesale liquor dealer who paid the special tax of
500 at the commencement OF the year should be
charged for sales made prior TO July 20 at the old
rates. and for those made afterward at the new.
The end will be reached by exempting him from the
monthly tax until his sales made after July 20 shall
have reached half that amount which he might have
sold had there been change in the law. Thus, il
he had sold $4,000 before the change he may sell
$4,000 afterwards; If he had sold $40 900 before he
may sell 900 after the change.
Manufacturers Of stills will be assessed pro rata for
the unexpired portion OF the year, e., sevennnths
o: $50, 600, or $Ss 50. IT, however, he has already
paid special tax Of $40 manufacturer. he will
be entitled to deduction Of ninths Of $40,
81 II, making the amount for which he is to be as
sessed $31 H. In addition 10 this he Ia liable to q
tax Of $40 for each still and $50 for each worm made
by him for distilling. IT. however, he manufactures
other articles besides stills or worms he is not ent
tied to any deductions account OF the special tax
paid az manufacturer.
Dealers in leaf tobacco whose sales do not exceed
$4,000 70 pay $685. and in addition 81 for every
1000 in excess Of $4,000 II in business July 20
they will be assessed maths Of $25, and when
their sales exceed seven-ninths Of $4,000 they will
become subject to the additional tax of 81 per thou
sand. Dealers commencing business subsequent to
that time VIII be assessed pro rata proportion OF
s25, counting from the first day OF the month in
which they commenced business, and the tax of
50 will attach when their sales shall exceed the
same pro rata proportion OF $4,000. Wholesale
dealers, tobaccOnists, manufacturers OF cigars and
manufacturers OF tobacco who sell leaf tobacco must
pay the special tax OF dealers leaf tobacco in adj
diton to their other special taxes.
Every person whose business II is 20 sell manufac.
tured tobacco snuY cigars is regarded as dealer
In tobacco, and where his annual sales exceed 800
and do not exceed $1,000 he must pay S.. and
So In addition for each 81 900 in excess OF
one thousand. Any retail dealer, wholesale or retail
liquor dealer or keeper OF hotel or eating house
who sells tobacco snufr cigars must pay, in adj
dltion to his special tax such. the tax as dealer
in tobacco. The assessment f., the unexpired por.
ton OF the wear Will be in accordance with the prin
cipes before stated.
Manufacturers Of tobacco are required to pay q
special tax OF 81. If they manufacture cigars
they must also pay a special tax as such, IN
addition. II they have already been assessed
special tax "a tobaccOnists they will
not be reassessed manufacturers Of to-
bacco. In addition to the special tax
OF $40 tobacco manufacturer where the amount
OF the penal sum OF his bond exceeds 5000 il
liable to q tax OF 81 for each $1,000. In making
this assessment assessors will estimate the
amount Of tax which would he due for year, and
where the IL to date from the time Of the
passage OF the act assess the manufacturers
nlnths of that amount, and where he commences
business subsequent to the month OF July the pro
rata proportion Of such amount for the unexpired
portion OF the year. dating from the first day
OF the month in which he so commences business.
Manufacturers OF tobacco are not required TO
pay special tax as dealers I'm tobacco for
selling the products Of their own manufacture.
Manufacturers OF cigars are required to pay $40
their annual sales do not exceed 5000 and in
addition SO Tor each thousand in excess OF $4,000.
Those who have already paid tax as tobacconists
and do not manufacture tobacco Will not be required
TO pay another special tax "a cigar manufacturer
In such case he will be assessed for the rasble pro-
portion OF $40, and the tax OF 81 per thousand VIII
he upon the excess Of the pro rata proportion Of
$4,000. Distillers, compounders. manufacturers OF
stills tobacco and cigars not subject 10 the tax on
sales proposed by section four. act OF March 81 1865