The south-western. [volume] (Shreveport, La.) 1852-1870, 1869-10-13

Important to Farmers and Dealers in Produce
We copy as follows from the Washington Republi-
| can of the 22d ult:
The following in regard to the liabilities of persons
buying or selling fruit, vegetables and other sgricuu-
raj products, with respect to special tax OH produce
brokers' dealers pedders addressed to Assessor
Belcher, of Augusta, Ga, several weeks since but has
never been generally published
Assessor Belcher submitted the following question:
Under the head Of Pc ddler the law provides that
bles shall not be taxable. Will this rule apply to re-
tail dealer who sells fruit and vegetables exclusively
not OF his own rasng} from store stand in ex-
cess Of $1,000 per annum; when he sells. say $500
other goods and over $500 fruit and vegetables;
will the parties be taxable in either case ?"
Acting Commissioner Douglass answered that the
persons exempted peddling fruits and vegetables
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 mules, peddling vegetables not
the product of his own farm garden is liable as
peddler.
Every person other than having paid the special
tax as commercial broker, cattle broker OF ped
der or wholesale retail dealer (Which is held in
cude wholesale and retail LIQUOR dealers) whose occu.
patton it buy sell agricultural or farm products
and whose annual sales do not exceed ten thousand
dollars is produce broker It is not necessary that
he should sell to the amount of $1,000 per anuum to
make him liable to special Ii it is his occupation
" any part vi MS occupatlon 10 keep agricultural or
farm products, to sell them in any other way than
by peddng them in the above stated he should
be taxed as produce broker, without regard to the
of his purchases however large and also with
ten thousand uotars f ra.~aedin~
tax commercial broker, cattle broker wholesale or
retail dealer, (ncludng liquor deaers) or pedders
1t is inferred from your letter that you do not regard
who sells products from store stand liable
produce broker unless his annual sales amount to
over one thousand dollars. This is incorrect. man
may be liable produce broker even though he
makes sales at all, but makes purchases only 1t
will be noticed that produce brokers not among
those whose liability to special tax depends upon
their annual business exceeds thousand dollars or
not.
A person who sells fruits or vegetables from store
or stand is liable produce broker though bis
annual sales including sales of all other merchandise
do not exceed one thousand dollars and without re-
gard to whether the fruits and vegetables Of his own
raising not unless he has actually paid special tax as
dealer
Under this ruling the Assessor Of the District of
Columbia has notified the Assistant Assessors to dis
tribute blanks for applications for brokers' licenses to
all the farmers coming into the District and the Assist
ant Assessor in Georgetown has already notified
number of Virginia farmers, who bring fruit vegeta
bes and hay market, that they must take out the
license required. As may be imagined, they are
somewhat excited the decision and consider they
are subjected to an unjust tax
This ruling will doubtless cause dissatisfaction
throughout the country, its application Is most
sweeping. Already complaints have come from New
jersey and is put into operation, there will doubt
less be grumbling long, loud and deep.