The Caucasian. (Clinton, N.C.) 188?-1913, 1897-12-23
TOBACCO WAREH0UsEMEN

" lax OIL One f6r cent. on Ill
Commission-This Ruling was based on
Attorney General OsborDe's Opinion
The Observer Correspondent Got Thi ugs
Mixsd-Mr. Osborne's Letter In Full.
The Raleigh Correspondent of fshe +,
Charlotte Observer sent the followi ng
to that paper:
estate Treasurer Worth decides that
tobacco warehOusemen are liable to q
tax of ! per cent. on commissions, his
ruling being that they are commission
merchants. There are people in tn is
State who think the expense of main
tanning an Attorney General is useles s,
and that Father Worth can write tb q
decisions and rulings. Some go Ii j.
| tie further and hint that he can largo
ly supply the place of the Supren .e
Court. He is certainly an all-arOun d
man."
| This is another sample of imaginatio n
that is frequently sprung upon Il ie
people as facts.
| Treasurer Worth was asked for q 81
opinion by Ex-COngressman Bum, Of
Rocky Mount, as the Attorney for a
large warehouse at that place. E q
sent his ruling which was based on Il he
following, furnished by Attorney Ge' l.
eral Osborne Feb. %, 1895 The A t.
tori ey Generals opinion is as follows :
NORTH CAROLINA,
EXECUTIVE DEPARTMENT,
i Office of Attorney General,
Il Raleig b..
February %, 1895.
} Hon. w. Ii. WORTH, State Treasurer:
DEAR SIR In a recent letter you
J ask me, to what tax tObaccO-wafe-
, hOuseman is liable under chapter 20 a
/ of the Laws of 1898.
Section 20 of that act, in SO far as il
bears upon the question to be deter.
mined, provides: That on every con l.
mission merchant, broker or deale
= buying or selling for another, Their {
} shall be imposed a tax of one per cen {
!, on his commissions. A cOmmissio
, merchant ia zone who buys or sell
Z goods on commission as the agent &
; others, receiving rate per cent. as HI
l compensation" The business of
1 Observation-Disclosures is to recelv
tobacco n deposit and sell the sam
for the deposition. For this he charge
q certain per cent on the price recelV
ed. He is q commission merchant &C
cOrding to the above definition an
liable to the tax imposed by the sec
ton cited, unless there is some expires
l. or implied exemption in the statut
- law as to his business. There is n
ID such express exemption, and as he l
not taxed specially by any other sec
Of ton, there is none implied.
re The business of atObaccO-warehOuse
It man was taxed specially by section 81
ne chapter 1923, of the laws of 1891, and
ly long as the section remained In fOrc
r. one engaged in that business was liabl
re to no other license tax. 1t was repeal
W. by chapter 29I, laws of 1893. This re
hnxy ri q
ne feet that to exempt him from the ta
n imposed by any other sectian of chap
tn ter 294, laws of 1898. Section 20 nc
an being affected by the repeal of sectl0
up 33, chapter 1913, laws of 1891, tobacc
~ - ouseman is subject to its provi:
{ he is q commission merchan
T. have before shown. Besides h
ission he charges fee for weigl
he tobacco he sells, and fe
neering it. These fees are n
.. It to the tax imposed in sectlc
r g. they are not commissions on Il
Of tobacco sold. Weighing al
neering are not necessary par
business of q commission me
Goods can be sold in any 9th
ar agreed upon between the buy
Her. Besides they are frequen
.I tiers of expense and not profit
. "" In. mmissiOn merchant. III ne we
. .Ii ,s.. to any tax for auction fees,
, .. ..l be under section 81, chaper y
i,.tg, laws of 1898, concerning auctlo
'..-, MY opinion is that he is exem
l.. the operation of this section
o .i~r of the provision Of section =
H.. .t .i.COde. A obaccO-warehOusem
~. 'g. ra .efore liable to tax OF one
sa,t on his commissions, upon
'lie ~, of tobacco sold by him, and !
La 1T fnr VUoiOh1
iL- eu; lctiOning it.
Ia Yours respectfully,
rtg. F.. I. OSBORNE,
Attorney Genera