New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1869-11-05
LIABILITY OF BOOKSELLERS UNDER THE REV
ENUE LAws-MINIsTER LOWS INSTRUCTIONS
-APPoINTMENTs--LAND DECISION.

-APPOINTMENTS-LAND DECISION.
GGENRRAL PRESS DIsPATCHl
Commissioner Delano has made the following decisions
concerning tho liability OF booksellers under the Internal
Revenue laws: Publishers OF books. magazines. panph-
let's reviews, newspapers &c. who engaged IN the
business of manufacturing, making producing books,
&c, by furnishing the manuscripts matter 10 be
printed published aud who control the publication OF
the same and receive the profits derived from the sale OF
the books &C. though they employ other persons 20 print
bind, 90, are liable TO special tax as manufacturers
under the 9lst paragraph OF tho 1h section OF the act OF
June 80 1854 amended by the act OF March p 1867 and
also to further tax OF " per 900 on their sales IN excess
0o0 annually under th section OF the act OF March 81
1868 Only one exemption OF 5000 annually can DE made
10 publishers OF books &c. for sales made at the place Oh
manufacture. Publishers OF books who do their own
printing binding, &c. liable to a special tax man
ufacturers for each separate and distinct place where
their manufacturing carried When the manufac-
ture commenced III one collection district ana com
peted IN another, for instance where the printing OF
book is done in district and the binding and finish
ing In another the publishers being the actual nanac
turers, returns are to be made, and the taxes
sales assessed and paid IN the district
where the manufacture Is completed. fer-
sons engaged IN business OF printing newspapers
or engaged job printing. In printing or binding
books exclusively for Others and who make no sales or
their products liable TO the special tax as manufac
turers, If their products annually exceed the sum OF
q 900. Publishers OF books and newspapers who have
paid the special tax manufacturers are not liable to
pay q special tax as dealers for selling books and
newspapers OF their own manufacture, on which they
engaged In manufacturing at the place OF manufac
ture production. publication, already defined But
IL the sales made at places other than the place or
manufacture, &C. they may be liable also for dealer
special tax, wholesale retail, as the case may be-
Minister Low had interview yesterday with the
President and in which the yarous ques
tions relating the policy TO be pursued by this Goyen
ment toward China, and particularly In regard to
the large anticipated immigration from that country
were quite fully discussed. Mr. Lows suggestions on
these subjects were found To accord with the views en-
tertaned by the President and Secretary Fish, aud
basis settled for the formers Instructions which VIII
outline the leading features OF policy, the details OF
which he will be allowed the largest liberty In arranging
and carrying into effect The nature OF the Instructions
OF preparation, has not been made pnblc
but IL Is understood they contemplate giving full and
fair trial 10 what Is known THE COncatOry Policy"
Supervisor Fulton Of the Maryland District has been
IN m
thorough investigation into thermal revenue affairs in
that state Supervisor O'DOnnel OF NewNOrk is here
receiving instructions preparatory 70 commencing Official
duties In Northern New-NOrk The following Assessors
OF Internal Revenue have been appointed ID. b. White
for the Fourth District OF Virginia and George W. Ross
for the Second District OF Tennessee.
The Commissioner OF tho Land Ollce has written
letter the Register ana Receiver at Humboldt, Kan
pa relative entering the Usage lands in that State
The Joint resolution " April last coners the privilege
OF purchasing upon bona fde settlers residing thereon
quantities exceeding 100 to each settler hay
ing certain prescribed qualifications TO citizenship.
person who has made contract 10 sell the land be may
acquire by title under the joint resolution cannot be re-
gaTded "A bona nde settler.