The New York herald., 1869-05-18


his pleasure ct meeting so many cheerful and iu-
nocent faces. The scholars sang several hymns and
then filed past him in taking their leave. 1t was in
tended to have parade OF all the Protestant Sab
bath schools, heretofore, but the question OF IN
cluding the colOred organizations defeated the pur
pose.
Linbiilty Of Tobacco and Cigar Manufac-
turers.
Acting Commissioner OF Internal Revenue Doug
lass has addressed letter to Supervisor Fulton
with reference to the liabilities OF persons and firms
who manufacture tobacco and cigars IN the same
building where they have saerOOm, and where
they sell. not only their own products.
but also goods manufactured by other per-
sons. lie says both kinds of business can
not be performed under one bond anu
special tax receipt neither Is one interchangeable
with the other. A manufacturer OF tobacco and
snur may sell the products OF his own manufacture
with paying special tax q dealer In tobacco; and
a,msnufacturer Of cigars may sell the cigars OF his
own manufacture at the place OF manufacture with
out paying special tax as a dealer; but II a manu-
facturer OF tobacco or manufacturer OF cigars sell
at the same time the products OF another manu-
iacturer ne must pay special tax as
dealer in manufactured tobacco. When a
dealer in manufactured tobacco has his salesroom
the front part OF his store and occupies his back part
as place for manufacturing tobacco snur or cigars
or where he uses the first floor of his building
store or salesroom and the upper part or cellar as
places for manufacturing or making tobacco or ci-
gars the goods, whether tobacco, snuff or cigars,
must be packed and stamped before being removed
from that part OF the building where
they are made to the salesroom. When to-
bacco, snuff or cigars are removed from
the place where they made and placed In store
or salesro0m, where the occupant does business as
dealer, and they offered for sale, within the
meaning Of the revenue law, and II they are found
there exposed for sale without the proper stamps
affixed they are liable to seizures and the person
removing his goods and offering them for sale with
out previously affixIng and canceing the proper
stamps denoting the payment Of the tax Is liable,
on conviction, to the penalties imposed by sections
seventyo and eighty nine Of the Of July 90 1865
Where person manufactures and sells cigars in the
same r0om and at the same place sells cigars Of
other persons manufacture. he must pack and
stamp his cigars before he offers or exposes his
cigars for sale by placing them upon his shelves,
counter showcase or other conspicuous place.
Manufactured and purchased goods cannot be stored
prOmiscuousy and offered for sale upon the same
shelves and counters, and with no stamps
affixed to goods which the person thus
exposing them has mapufactured himself.
Goods Of his own manufacture which are
commingled by the manufacturer with goods pur-
chased without being properly stamped and can
celled are liable TO seizure under sections 10 aud H.
or cigars under the provisions Of section &c. act OF
July 20, 1868.
The Brokers' Tux Question.-A Rehenring
Denied.
Acting Commissioner OF Internal Revenue
Douglass has addressed letter to Messrs. Clarke,
Dodge & Co., OF New York city, denying their app-
cation for rehearing and re-examination OF the
late assessment made against them by the late
Assessor OF tho Thrty-second district Of New York.
whose decision is sustained by the department.
Quaker Schools In North Carolina.
delegation from the Baltimore Association OF
Friends had Interview with the President in refer
ence to aiding and advising Friends in North Caro-
lima In regard to the establishment of schools.
Marshal for Montana.
william T. Wheeler, OF Minnesota, has been ap
pointed United States Marshal for Montana.