The New York herald., 1869-06-10

excess two dollars, &c. Persons engaged In the
business OF packing pork and rendering lard anu
packing the same in barrels, kegs or otherwise are
something more than mere dealers in pork and lara;
they are clearly embraced in the definition given Oh
manufacturer and are included among the persons
firms &C., who required to pay tax on their safes
IN excess Of 1000 annually inasmuch as they pre-
pare these articles for sale and put them up In pack
ages with their own names or trademarks. Ihe
Commissioner is clearly Of the opinion that the per-
sons engaged in the business above referred to
should be required to pay special tax as manufac-
turers and TO return their sales in OF $780,
quarterly and pay the tax Of two dollars per $1,000
on such excess.
In answer to letter nom the United States Asses
sor at Sand Creek, N. Y, enclosing letter addressed
TO MIN by Junus A. Cowles, relative to his naoillty
10 tax on sales OF leather tanned by him for GUS
toner from hides furnished by the last named, the
Commissioner of Internal Revenue says:-"it does
not appear whether Cowles made returns OF the
leather tanned by him on the estimated value OF
the leather sold, or whether he returned
the actual sales as reported to him made by ths
owner of the leather The Commissioner presumes
the returns were made on the basis Of the owners
saes that the returns were properly made, and
there exists no just proper reason for refunding
the taxes. II, as alleged, Cowles manufactured
hides into leather for the owner, the latter furnish.
ing the hides and the former tanning them for q
definite sum agreed upon between the parties, but
having no interest in the sales OF the leather or In
the manufacture further than TO receive the stpu-
lated price for tanning them he has no sales 10 re-
turn for taxation but the owner is the one TO make
the returns. II not an actual manufacturer, he is
engaged in the business OF manufacturing; his capl-
tai, II not his personal SKILL s thus employed ana
he is sharing with other manufacturers the prohts
...1tr tl,n1 1ntQ nd
spirit Of the law, but also justice and equity require
that he should pay the tax.
Printing of Fractional Currency.
Preparations are now being made to resume work
in the printing division of the Treasury Department in
July when about two hundred male and two hundred
female employees recently suspended, will be rein
stated. The American and National Bank Note
Companies, OF New York city, are now engaged IN
tinting and printing the backs of notes. which Will
be forwarded to the Treasury Department, where
the faces will be printed and the numbers and seals
nut on These companies will print all the fractional
currency and forward it to Washington to have the
seal put on.
Settlers on Government Lands In Florida.
The Commissioner of the General Land once has
received returns from the local ofce at Tallahassee
Fla. showing that during the past month ffty-foul
farms embracing 5000 acres, were added to the
of the homestead law, which requires actual resi-
dence upon and cultivation OF the tracts for period
Of five years.
Changes in the Treasury Department..
Several OF the most prominent clerks connected
with the secretary's office IN the Treasury Depart
ment were removed this morning. Among them
were s. c. Marsh, +. V. Robinson, b. f. Duane and
Samuel Butts, of the warrant division. The two for
mer have been in charge Of general accounts and
public debt statements for a number Of years. The
two warrant offices have been consolidated into one
division under J. II. Saye, who will hereafter pre-
pare the public debt statement. Charles O. WadrOn.
of the warehouse division Of the Secretary's office
has been removed, and W. A. Shannon, Chief OF that
division, has resigned.
Executive Appointments.
The President has appointed DwightC. Marsh Col
lector OF Customs for the district Of Passo del Nore
In Texas and New Mexico.