The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1869-10-09
Internal Revenue Matters,
IMPORTANT TO FARMERS AND DEALERS IN
PRODUCE.
Washington Republican. Sept. 22l

Ihe following IN regard to the llablll
ties of persons buying or selling fruit
vegetables and other agricultural pro
ducts, with respect to special tax OF
produce brokers, dealers or peddlers
was addressed to Assessor Belcher. O.
Augusta, Ga, several weeks since, bu
has never been generally published.
Assessor Belcher submitted the follow
ing question:
Under the head of peddler, the law
provides that parties travelling on foot
and selling fruit and vegetables shall
not be taxable. Will this rule apply to
a retail dealer who sells fruit and vege-
tables exclusively (not of his own rails
ing) from store or stand in excess of
$1,000 per annum; or when he sells,
say $500 other goods, and over $500
fruit and vegetables; or will the parties
be taxable in either case p
Acting Commissioner Douglass answer
ed that the persons exempted peddling
fruits and vegetables were those, first,
when the fruits and vegetables are the
products of their own farms or gardens ;
and second, when travelling on foot. A
person who travels with one or more
horses or mules, peddling vegetables
not the product of his own farm or
garden. is Liable as peddler.
Every person other than one having
paid the special tax as a commercial
broker, or cattle broker, or peddIer, or
wholesale Or retail dealer, (which is held
to include wholesale and retail liquor
dealers,) whose occupation it is to buy
or sell agricultural or farm products,
and whose annual sales do not exceed
ten thousand dollars, is produce bro.
ker. 1t is not necessary that be should
sell to the amount of $1,000 per annum
to make him liable to special tax. If it
is his occupation, or any part of his
occupation, to keep agricultural or farm
products, or to sell them in any other
way than by peddling them in the
manner above stated, he should be taxed
as produce broker, without regard to
the amount of his purchases, however
large, and also without regard to the
amount of his sales not exceeding ten
thousand dollars, unless he has actually
paid special tax as commercial broker,
cattle broker, wholesale or retail dealer,
(includiug liquor dealers,) or peddlers.
It is inferred from your letter that
you do not regard man who sells
products from store or stand liable as
produce broker unless his annual sales
amount to over one thousand dollars
This is incorrect. A man may be liable
as a produce broker even though he
makes no sales at all, but makes pur-
chases only. 1t will be noticed that
produce brokers are not among those
whose liability to special tax depends
upon whether their annual business
exceeds one thousand dollars or not.
A person who sells fruits or vegetable
from a store or stand is liable as pro-
duce broker even though his annual
sales, including sales of all other mer-
chandise, do not exceed one thousand
dollars, and without regard to whether
the fruits and vegetables are of his own
raising or not, unless he has actually
paid special tax as a dealer.
Under this ruling the Assessor of the
District Of Columbia has notified the
Assistant Assessors to distribute blanks
for applications f r brokers' licenses to
all the farmers coming into the District,
and the Assistant Assessor in George
t.,wn has already notified a number OF
Virginia farmers, who bring fruit, vegeta-
bles and bay to market, that they must
take out the license as required. AS
may be imagined, they are somewhat
excited over the decision, and consider
they are subjected to an unjust tax.
This ruling will doubtless cause
dissatisfaction throughout the country,
as its application is most sweeping
Already complaints have come from
New Jersey, and as it is put into oper-
alton, there will doubtless be grumbling,
long, loud and deep. 49,.