The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1869-09-23
From the Washington Republican Of yesterday.
important TO Farlners and Dealers in
Produce.

&c Hollow lilt. III " NuS AidpiiitiSS
Of persons buying or selling fruit, vcgeta-
blcs. and other agricultural products, with
respect to special tax as produce-brokcrs,
dealers. or pcllers, was addressed to Asses
s,r Bclcher. OF Augusta, Ga, several weeks
since. but has never been generally pub
lishcd Assessor Bclchcr submitted the fol-
lowing question:
.Undcr the head of pedler the law pro-
ydcs that parties travelling on foot and
selling fruit and vegetables shall not be
taxable. viii this rule apply to retail
dealer who sells fruit and vegetables exclu-
siyelv mot Of his own raising) from a store
or stand in excess Of 81 600 per AMMAN;
or when he sells say $500 other goods, and
over $500 fruit and vegetables; or will the
parties be taxable in either case -
Acting Commissioner Douglass answered
that the persons exempted pedling 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. \ person who
travels with one or more horses or mules,
rcil;ug Vegetables not The product OF his
own farm or garden, is liable as a pedler.
Ever person other than one having paid
the special tax as u commercial broker, or
cattle broker. or peGlcr, or wholesale or
retail dealer (Which is held TO include whole
sale and retail liQuor-dc&lcrs), whose Occu-
ration it is to buy or sell agricultural or farm
PRODUCTS, and whose annual sales do not ex-
coed ten thousand dollars, is produce
broker. It is 20; necessary that he Should
sell to the amount Of 81 ,000 per annum to
make him liable to special tax. Ii It is his
occupation, or any part Of his occupation, to
keen AGRICULTURAL or farm products, or to
sell them in any other way than by pedllng
them in the manner above stated, he should
he taxed as Il produce broker, without re-
card to the amount of his purchases, how
ever large, and also without regard to the
amount OF his sales not exceeding ten thou
sand dollars. unless he has actually paid
special tax as commercial broker, cattle
broker wholesale or retail dealer, Gin
Gliding liuuor-dcalers,) or pcdlcr.
It is inferred from your letter that you
do not regard n man who sells products
from a store OF stand liable as Il produce
broker unless his annual sales amount to
over $1,000. This is incorrect. \ man
may bc liable as a produce broker even
though he makes no sales at all, but makes
purchases only. 1t will be noticed that
produce broNcTS are not among those whose
liability 10 special tax depends upon
whether their annual business exceeds
81 900 or not.
4 person who sells fruits and vegetables
from Il store or stand is liable as produce
broker, even though his annual sales, in
Guiding sales Of all other merchandise, Go
not exceed 81 900, and without regard TO
whether the fruits and vegetables are OF his
own raising or not, unless he has actually
paid special tax rs dealer.
Under this ruling the Assessor Of the Dis
trct of Columbia has notified the assistant
asscssors TO distribute blanks for appllca-
tons for brokers licenses 10 all the farmers
coming into the District, and the Assistant
Assessor in Georgetown has already notified
II number of Virginia farmers who bring
fruit, vegetables, and hay, to market that
they must take out the license as required.
As may he imagined, they are somewhat
excited over the decision, and consider they
are subjected to an unjust tax.
This ruling will doubtless cause dIssatls-
faction throughout the country, as its appll-
cation is most sweeping. Already com
plants have come from New Jersey, and as
ii is put into operation there will doubtless
be grumbling, long, loud, and deep.