Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1869-05-14

Commissioner Dslano decides that
when parties are engaged ia the manu-.
fseture OF goods Of any description by
furnishing material, paying for tie work,
etc, though not personally engaged Ia
the process IS manufacturers, but con-
Quoting it Through Egsuts or supsrintend-
ents, they ara liable 70 tax imposed BY
the act OF March 31st, 1865, as manufac-
tuners.
A letter Of instructions hiss been issued
by the Secretary Of the Treasury to in
ternRl revenue officers relative to the tax
on foreign capital, and prescribing the
following additional regulations relative
to taxes paid hslGoveFnment from div.-
dsnd, interest or profits due TO non
resident aliens prior TO March 10, 1866,
and requiring the annexed evidence il
addition 20 that heretofore required
L. The affidavit Of the nonresident
setting forth his present place Of resi-
dsnce also his slisnsge and place Of
residence at tls time when the taxes il
question were WiLhhei6, and that he is
the identical person enutied to receive
the amount 80 withheld also specifying
the smCuat which be or the bsnk, com
DElN u EDA pI1 &sADA - CANA-4GG " lANE
refunded.
?. An anda7it Of = creditsbIe person
that ne is well acquainted with such
nonresident alien, and knows him 70 be
the person described snd to have been a
nonresident alien a. claimed.
8. TIE officer before whom this affida-
Wit il verified must certify that be knows
the person SO verifying before him to be
q crsditRble person.
4. A certificate OF the consular agent
and other official Representatives OF the
United States, in the country 10 which
the sfidsgis are made, that the attesta-
ton 10 SUCH sfddsvis are genuine and
made in accordance with the form OF the
Law by duly authorized effisers.
5. When applications aEs made by q
bank. company or corporation, satisfsc-
tory proof viii be required OF the fact
that the bank, etc, has paid 10 q non
resident alien or his legal representatives
the sam withheld from him under sec
ton l20 o. section l22, Of the act Of
June so, 1854.
8. When application is inside directly
TO the Commissioner Of Internal Revs-
nue. by q nonresident alien, be will be
required 10 prove that by the insolvency
Of the bank, COM any or corporation by
which the amount If tax was withheld,
or other sufficient cause, he Is unable to
Obtsin payment rom such bank or cor
pOr8tiOn.
Z. II ali such cases evidences Of the re-
ceipt Of the money by the United States,
IS required by Ebe existing regulations
on the subject Of ~Teflldiog, must be fur
nished il CGse OF the death Of 8 n0n-resi-
dent alien. The facts relating to bin
herein shove are required 20 Os verifs ID
by his " affidavit OF the legal repre-
sentative OF the estate Of deceased, or
other cfed-table person c~ogEizsnt Ct the
facts OF the case, with the same c0Trobsr-
alive evidence rs is above required.
The Commercial Bulletin of the 10th
says OF the consolidation Of the Open
Board and Stock Exchange:
To-day 81 twelve O'Clock the consoli-
dalton wa5 c0mpleted By q unanimous
vote CT the old Board, sDd by . nearly
unanimous vote Of the Open Board, each
having bsld an executive session for
that purpose.
The name Of the new organization
will be the New York Stock Exchange.
into which both boards will be merged
on Tuesday next, after that dsy ali deal
iDgs viii be conducted in the Stock Elk
change building, with the different
sessions as recently regulated By the old
board.
For the present, a. Least the rules Of
the old Stuck Exchange Wi govern the
new organization. Il has, however.
been determined that the government
Of the new Board shall rest 10 q commit
tee Of forty, twelve Of which are tn be-
taken from the Open Board memhes-.
An election for the choice Of this com
will De held oH' Monday next.
The new consolidated Board will start
Tuesday next, with 1890 members.
and with 5 COMMON f1nd-made 10 Of
the money now in the Treasury ef each
Boerd-Of about $500 900. The eonsoli.
dalton marks an important era H. Wall
street, and il is believed will greatly IA
business.