The New York herald., 1870-01-24
tative hcCrary's statements I concur In tno esmand
for redress. WM 6MYTH, Second District, Iowa

tottv0 nCCI6ry'B ototcuCUU concur IN IsS Sou1UQ
for redress. VIM. sMYTH, Second District, Iowa.
CHARLES les PoMEaoY, sixth District iowa.
Consldering that an outrage has been committed
nent OF the government, write with my colleagues
10 demanding @ that ths matter be investigated aud
VIM. LoUCHRIDGE. Fourth District Iowa.
The foregoing has sent TO the Secretary Of the
Treasury, ana the probabilities are THAI Mr.. Mullet
VIII bc dealt with as he deserves for Druav assault
Ing an old and highly respectable gentleman, seventy
years OF age. while In the faithful performance 0! bis
duty In endeavorng enforce the regulations OF the
department.
he Brokerage Tax upon Farmers and IIsssft
Gardeners.
The following correspondence has taken place:--
HoCsE or RFrREsESTArIvEs,l
WASHINGTON, Jan. Is, 1870.
Hon. COLUMBUS DsLANo. Commissioner OF Internal
punlished IN aud near New YORK CITY, nave recently
ieiercd 10 terms more or less explicit, but In no IN
stance fn0t have observed with suficien dlSiinct-
ness 10 convey definite idea of the true state or the
case, to reported decision yours requiring tho
a:ssssoss o. internal revenue 70 asses, the special
who sake TO market ana tncrc soil from their own
wagons the produce OF their own farms or gardens
As the representative oil district which, perhaps.
moro than any other in the country has direcI in
terest IN thus matter, take the liberty ADDRESS
you ON behalf OF the arue nnmocr OF my colstt'u-
ents who fce that the COLLECTION or this tax would
be an onerous, oppressive and unIus. burden, and
20 Ieaunss .na' you Will at your earliest conven.
ience, INFORM me oillclalt what Instructions, II
any. you have given to your subordina,es IN rela-
ton TO 1ne matter; and II such decision as above
referred 10 lts been rendered, Will you please
add the grounds upon which you rely for your
Interpretation OF the law
! have the hon)r to bc, very respectfully. your
Obedient servant. HENRY A. REEVES
ON the 18th instant Mr.. Reeves received a brief
reply. with the following enclosure addressed to G.
b. Johnson Assessor OF the Third district, Lebanon,
Ohi0:-
TREASURY DEPARTMENT.
OFFICE OF INTERNAL. REVENUE,
WASHINGTON, Jan. III, 1879. J
SR-COmplaints are made nj tbs ONCE fIat the
assistant asses5orS "a your district are giving TOO
strict Construction 10 the law the rullng unucr
which person VINO makes his business to sell tho
products OF h!s own farm from q stal, stand Is
quircd W pay special tax az rro:acc broker. II is
enacted ia pdrdLrapn thirteen oi section seventy
niue act OF June 30, 1854, that every person oticr
tnan one having paid the special TAX rs u CONNER.
slal broker or Cattle broker. Or wholesale
or retail dealer. or pedIer, whose occupa.
farm products, anu whose annual sales do
not exceed $4,000, snail he regarded az q produce
broker. In Determining tile iaoll;y Q. raruer co
the special OF produce broker il Is necessary 10
inquire whether II Is uiS occupation to buy or sell
agricultural or farm products, and also whataa. ne
~ exempted from that tax ny any other provision OF
me statute II - provided In scctloa seyeEty-iour
Of the act Of June 30 ls64 as amended by act OF
Juy l3, 1866. tnat no SPECIAL tax shall required
OF producers for selling their uwn1noluct Ill the
place oi production &c, ana IN paragraph thirty
tWO VI ~tCtiVu reNsit. -!bluc, tiut no snail
required TO pay special tax for pcddhny the pro
ducts or his own arm or garden.
These are the Only exemptions hnd r. az IL
mas besn GAINED. it not the Intention ol Con.
gfess 10 tax farmer !or settling the products OF hi
own farin IN any way Whatever, II would ace a
strange why these special limited exemptions amt
exceptions should have been made in his favor
why should ne nave been exempted from non.
existing tax! However dcslrous may be 10 relieve
farineS from tax for selling tns products OF their
own lnTIns, aIn unablesto ind any legal authority
tod ~, II 1t IS t'lc- occupation to sell them, une3s
tiey fau Wi,hin one OF the eXemrtloas or cXcpp-
uons above incntionet. The ruling under winch
person who ulakos II his occupation to
sell the products OF his own Iarm from a stall
or stand l. required 70 pay a SPECIAL tax az
produce broker should DO construed with the
utmost iibesaaty. giving HIM Inc benefit o ali doubs
respecting his liability. II cannot Of,liaiiiy be said
10 10 The occuDa,iOa of q farmer to ms products.
II Is his occupation ~ raise them. The setting an
incident 10 the production. Is Is only when he
aaes such selling his regular ana constant bisi-
ness that he should be required to pay tho tax
lou VIII R'H tUtt assistants tho necessary Mslrac.
ions anu VIII take specin pHirs to cause liberal
construction OF the law IN TINS behalf towards pro.
ouccrs. tery respectfully,
&. DEI.ANO, Commissioner.
II may be stated In ihis connection that Mr.
Reeves has prepared resolution, which ne intends
70 orcr ,n the House of Representatives, with II view
TO obtain more satisfactory construction OF ihe law