, 1870-04-21
FARMERS AS PRODUCE BROKERS.
CorrcHroialencc Between long s~:-
ard I'rodHccFA and the Internal
Revenue K3urrAtt-

and Producer. and the Entcr1,a,
Revenue k3urrur-
Washington Correspondence Qf the Ser YORK lc-s..
4 delegation uf farmers frota Long Isl.is,i,
consisting Of John O'DoInel, Jr., and =. 4.
ysnderveer, committee appointed by meeting
of farmers Of One ons County. held At Jamai-
ca, on the 5th inst; Henry L. Wyckotf. chair
man Of a meeting Of farmers OF the town Of
New Lots, Kings County, and Robert Willetts,
OF FI,lahing, President Of tho Farmers Tro-
tectire Union, had m interview yestonlay with
Acting Commissioner Douglass, Of the Internal
Reyenue Department, in reference 10 tho ape-
cial tax on farmers as produce brokers The
delegation were accompanied By Senator Ns1-
ton. Representative Reeves, Of tho First
District Of New York, and Hon. H. g.
Mccormick, Of Arizona. wlo formerly resisled
at Jamaica A very pleasant and satisfactory
interchange OF views ensnet1, and upon the
particular point to whici. TIE delegation tli-
fccted the Commissioner 8 attention, to Wit,
the question Of liability Of such farmers Is sci!
their own produce from wagons standing IN
tie streets wherever they CIR lud PLACES for
then, the Com1aissionez promptly asserted to
the claim OF the delegation. that slcf, farmers
1e not liable as brokers' At his suggestion
sas delegation submitted the question in
writing, the following correspondence taking
plsce: ....
Hrn.f Dtl,,n" cp'an.i<a'nrr sf i"t.r'.u Rersn.ts:
DHaR S1K: Being Ie!eea!tt frar. meeting OF
the farmers AMI gardeners Of The f,.tFn Of .1a.Hac0,
foiov;ns Ss st auestlon; An ~ t.rnsfs aud saneneis M
who se4Ithe rrn,ucts u their OWL farms and gar
deus, 1ron their own 'Farons, along she strecta
rar!y Place them, Liable to pay the license fee 80
produce brokers'. Respectfully submitted,
J0Ms 0'uOSSE1I, JR.
Chairman of Cummittee.
TRkasrKr HErAKTMEST.
OFFICE COMMISSIONER 1SEkFS*L KEYgsuE,
SIR: In your letter of ,hii Gsse. Your ,uaatzc
whether "farmers anA gardeners Who sell the pro
lDrts Of theft own farms and E1ssiens from their
obtain permission TO temporarily place thcn," arc
liable to special taxes rs produce brokers'
fsny that iatsss s ann Tataenels sa INA. r ~ ohg
lar rlace upon tic street for their ~nsnns where
Changing % the iucaton i Of their Notwithstanding
one day IN one Placc, and another tsay ahother-
de not IN NY opinion: y 80 doing. render iheu.-
sclyes ahlc 10 special taxes as produce taealera-
!. y. DorcIass, Special Gasantsssouss-
JSo. OItlSSE1t- Esp, Washington, n. C.
WIile this ruling covers the caso Of that
class OF farmers more particularly Affected hr
it, and fully eustains the claims mst'c by tho
Long Island delegation on behalf Of thoae for
whom they spoke. it does not meet the issue
presented hv M7. Reeves On behalf of all farm
ers who rel! the products Of their OWL farms
only, no matter whether it be done from q
wagon Temporarily located IN a street, ur frou1
d h1cl point-a stand oI stall in all open
or covered market-plsce. lie maintains
thst in contemplation Of Law suc! racu
are not brokers in produce. and ought not
to be taxed as such that to rule otherwise
operates ~ direct encouragement 70 tho
rT,,duction Of the necessaries or life. and is
therefore against public poli,:y: thst the spirit
AMI intent OF the law, which should Prevail
orer any un.tue rieor Of literal construction,
clearly fo1bi1s rnrh an Interpretation rs the
department insists On placing upon it, 1t is
his Intention to bring tho s'sbiect before tlls
Horre Committee OF Ways and Means, when
il cornes to consiler tlat of the internal i.ev-
enue law relating to licenses, and be has good
reason to hope for d fayorablo result