The New York herald., 1869-06-14

tne Order ltsel Will ether be entirely set aside or
least so modified as not TO operate In such sweep
ing manner. However should Rawlins remain ixe,
In his determination to ultimately enforce tbs OF
der. Is will produce great distress among yer
large class entirely dependent upon their clercs
salaries for support, and will prove likewise consid
Arahls Of loss to the Deonla .. ~. & n..trict 1t
Ky some people here that General Snei ma
I co,. of the obnoxious order, his object b
, 70 At t,o, ~ the legion Of army oIicer
,ns ~ ,ro',,,o,o oval of the clerks nov
on waiting orders, by the ~
doing DUTY at the War Department.. .Went.
Rulings Of the Treasury DeSA, trat tu
The Secretary of the Treasury has ruled u
business Of the Sample once must be condh.
intended and provided by the Treasury regulation
to the examination OF sample packages which may
be sent thither under the suppostion that they
of no mercantile value All packages OF merchan.
disc. whether imported by express companies or
Others, except samples OF no merchantabie value.
must be subject to regular entry. and II not SO
entered, be treated merchandise and sent to the
bonded store until the proper entry shall be made
thereof. Fishing vessels duly licensed, when clear
ing port OF the United States for fishing cruise,
with foreign salt on board, whether In bond not,
to be used in curing fish taken by said vessel, are
not required to clear under the provision OF article
1873 Of the regulations
Abatement of duty may be made In allowance for
damages to goods caused by fire and water, from the
burning OF noating elevator at the dock on which
they were landed, warehouse bonds for the goods
having been given before the injury thereto, such
merchandise being considered, In conformity with
previous decisions as being consructively In ware
house. and the importers thereof are entitled to re-
lief under the provisions Of Congressional enact
ment. .-- -
Section nine, Of the act Of July 2s 1885, expressly
provides that the duty shall in case be assessed
upon an amount less than the invoice or entered
value, and when the invoice value OF an importation
Ia expressed American silver 1t cannot be reduced
to q gold basis, for reason that silver coin OF the
United States cannot be regarded as deprecated
currency, and the law provides for an allowance
only In case of appreciated currency issued by q
foreign nation.
Volunteers for Service on the Plains.
Should the present military force on the frontier
be inadequate to promptly quel the existing diff.
culties with the Indians authority will be conferred
upon General Schofeld to raise volunteers for this
purpose and secure peace and tranquility to the
border
Enforcing the Revenue Laws In North
Carolina.
The Bureau OF Internal Revenue has received au.
thority from the War Department TO use the United
States troops In North Carolina when necessary to
carry out the internal revenue laws This grows
out of the fact that there is large number OF dis
tieries In that State the propretors OF which
tinue to evade the law and put the revenue OH
GERS at Defiance
National DepOsitOries.
Probably some OF the national banks which are
retained as financial agents and repositories OF
public moneys will increase their securities In pro.
portion to the increase OF government deposits
The Troy City National Bank has already increased
Its securities $5O,oO0
Cotton Brokers, Tax-Decision Of Commits.
siOner Delano.
Commissioner Delano has rendered the following
decision concerning the tax on cotton brokers, o
delegation having called on that subject
TREASURY DEPARTMENT,
OFFICE or INTERNAL REVENUE,
WASHINGTON, June III. 1862 J
GENTLEMEN-Your letter Of the 10th inst. Is before
me. You observe the commercial brokers, whose
OF the act Of June 90 1854, as amended you seek to
ascertain nave each an ONCE IN New York city,
where they display samples OF cotton received by
cotton. The brokers have no interest whatever In
said cotton other than procuring a buyer, and re-
1--WE cents per bale. The brokers also receive
twenty-five cents per bale from the buyer
for their trouble In making the purchase.
The sellers, who are the commission merchants, de-
liver the cotton and make out the invoice as bought
OF them. The brokers have nothing whatever to do
In the matter, save as the agents Of the buyer We
pay O special tax as commercial brokers, and have
thus far also paid onetwentieth Of one per cent on
our purchases. We contend we have wrongfully
paid tax OF one-twentieth Of one per cent, as we
are only instrumental In bringing buyers and sellers
together &c. by the terms OF article H. section 49,
act June 80, 1894 amended, u commercial broker Is
any person whose business 1t Ia as broker 10 nego
tiate sales or purchases OF goods, wares or mer-
chandise, &C., and the tax imposed by section
% of the above act is upon the sales and
not upon purchases. Your letter is designed
TO show you negotiate purchases and not
sales and are, Therefore not liable la, 70 & said tax:
your noi-lability In this regard The fact that the
principal business OF the broker Is to procure
sought TO be sustained since the distinctive business
Of dealers Is OF the same character, ana III order TO
effect sales buyers must be found. dealers must
procure buyers as well as brokers, but their trans
actions the less sales on that account The
commission merchants, 1t appears, pay brokers
cident is unfavorabe to the position taken In your
letter 1t Is not relied upon by the ofce as conclu-
test OF liability nor could the fact that the buyer
pays o commission be regarded as evidence OF non.
liability. The fact that commission merchants
have furnished samples In advance to brokers
s also In evidence against the position OF
tween the dealers and brokers as TO the
business which the latter are expected TO transact
ther obseryaons it will be perceived that the Office
Is unable TO agree with the proposition OF your let
ter. Tt only remains TO add that commission mer-
chants and dealers are liable IN excess Oh SSonoo
at the rate Of dollar per thousand on oil sales
made by or for them, except on those made through
other wholesale dealers, who pay TAX as suCn ana
sales made through commercial brokers' lsee last
proviso, paragraph 2, section 7sl; and that COM
mcrca brokers are also liable upon all sales negot
ated by them second proviso, section 9sl at the
rate Of fy cents per thousand dollars, except those
made by or through another broker Res pectiully,
To SAMUEL MUM GEORGE CoPELANp aud L.