New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-07-28
MERCHANTS WILLINGLY PAY THE TAX.
RULING As TO SPECIAL IMPosr FoR bKANOH
nrr1cFS OTHER DECISIONS.

RffiINfs ~ To @t'F@ lN' A''i''
OFFICES OTHER DECISIONS
-,... doos no. oprear % be any opposition on the
mar, n, merchants TO Commissioner Scots rllins
30. "oyorv por.,n. firm or company engaged IN
tho general business q negotiating sales or pu'-
.4,.os n, goods etc on commission. Is CONNER
.,ot t,oker within the meaning ot Paragraph or
sc,ion Of the &C, %, June 49, 1905 AMI IL required
70 paw the special tax - 80 therein imposed
r.-,5er or merchants we're seen yesterday ana
80 r.,e-,l o,,nior expressed was that tho matter
.,s ,o, small 70 talk about. They said that they
,rou1 s,-np,y pay the so. som" % them SAID that
:, WIS as cheap a way OF displaying PATRIOTISM as
troy knew OF -
Collector Treat received a telegram from OoH-
,,,s.lorer Scot: yesterday In answer 70 MS inquiry
yyb.,ber brokers we're required 20 pay separate
special tax for branch Offices Tho commissioner
,I,Iod that stock brokers were required 70 pay 4
src.lal tax when q rull and regular business was
done ~ ~. branch Offices No special tax IS re-
qll-cd where clerks merely receive ORDERS ana
transmit them.
Cor,n,.s,oner Scot, ruled that tho original note
NJ r,en,9randun OF sale was alone subject 70 tho
tx ID, 10 cent. In cases where there IS both buy
er's ard sellers contract
r, will mako no difference whether Tho original Is
delivered 20 the buyer or seller or retained oy 'e
broker The duplicate. however. should contain the
statement that the original order - stamped. \
memorandum accompanying an offer TO purchase -
s.fie-t 20 A tax provided The offec !s accepted Il
should be stamped hy the broker on acceptance
other rulings received rs Collector Treat from
Commissioner Scott were 20 the erect that YER
mouth when bottled for sal, as such IS ta1aple ana
must be stamped as wine. When bottled and o.
ferei for sale as proprietary 'rii'i" or . r'n'pf
or specific .or any disease. y IS subject - TAX 49,
o-of'rtctarv medicine Tn" Commissioner inquired
his ruling - july 49, and n,ormci me '2u" or
ia, TO make uniformity IN pracu'e lis Once mas
decided - hold hereafter that certificates or d'-
Embellishments In completion ~ stamped insiru,
r,.rfs iu writing. are nos require 20 u" sttUlp'l
"a certificates Certificates ~ arkno~ "fgrn"nt ap-
poud,I ., unstampcd instruments wh-rn are no,
.x,,pt v reason % being i--ed IN ih" eNet'ls" or
orIrtl functions. viii be subject 10 TAXATION AZ ~
cents each 49,. 49, ..-..
Collector Treat said yesterday that the commits
si,ncr held that bankers doing business IN TWO or
r,or. ces mus, pay tax ln each city upon the pro-
norton OK tho capital employed AT each place
Tn. Collector pns asked l. n landlord or agent
vas required 20 put cj-oen' stamp on receipt ioF
a months rent OF premises when no lease was eN-
ecti,eI Hls answer was that TIE receipt was tho
ackr,v,ledg1cnt OF lease. and mat the law re-
0tires that a Tux ~ q cents Is required on am
lease agreement. memorandum or contract for the
rent o., any tenement-house or part OF II for
nori0d ~ time less than one year and In his olln,
Ion the receipt for a mortl's rent IN the case cited
"a, subject this