New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-10-06
RECENT TREASURY DECISIONS
OF THE WAR REVENUE TAX-RULES
AFFECTING BAGGAGE FROM
CANADA AND CARGOES
OF VESSELS
rBY TELEGRAPH TO THE TRrpuyE.I

Washington Oct. 5-The Customs and IN
ternal Revenue decisions OF the last few weeks
embrace a number OF notable features Of
struction OF the War Revenue act. Some Of them
are thus succinctly stated Invested of technical
verbiage and local circumstances:
Hydrochlorate OF cocaine. salipyrine and hona-
tropn hydrobronate are dutiable articles at 80
cents per pound n medicinal preparation In
which alcohol is used Sacks OF ground sulphur
barrels of sulphur and barrels OF rolled sulphur
are to pay duty refined sulphur at SIS per ton
This was on an appeal from the General Board Of
Appraisers. Among new regulations regarding en-
tries OF tea the following:
Condemned or rejected teas be Withdrawn
for export or. II destroyed credit be given on
the bond All teas imported for immediate con-
sumption may be stored pending necessary ex-
animation in bonded warehouses. and need not be
entered for warehouse nor be sent TO regularly
bonded warehouse OF Class 3. All teas covered by
warehouse entries for subsequent withdrawals
must be sent to bonded warehouse Class 3 Tea
imported as samples need not be sent to ware
house for examination. but may be delivered at
once to tho importer.
Baggage from Canada in transit through the
United States may be passed by collectors Of GUS
toms without examination on card or tag manifest
signed by a consul of the United States. but when
destined for points within the United States the
card or tag manifest must be signed by an In
spcctor Of customs.
Internal revenue stamps are not necessary on
preliminary manifcss Of the cargoes Of vessel to be
exported but must he placed on manifests given
10 shippers and also on manifess OF cargo at the
port Of export. The clerk of firm OF customs
brokers may hold n power OF attorney from the
firm for the transaction of customs business where
the firm is consignee Otherwise not. The power
must be explicit in It's terms. Transferable or
substituted powers or powers or attorney executed
TO minor will not be accepted in customs cases
As 10 tax on legacics and dlstribuiye shares. the
,-o, Ieeinp rfile
personal property exceeds $4,000 In value the tax
ACQUIRES though the aggregate amount Of the sepa-
rate shares distributed may fall considerably be-
low $4,000 owing TO the deduction OF expenses or
distribution Transfers of stock from guardian 10
ward are subject TO taxation
railroad company which has park TO promote
excursions must pay special tax. although no adj
mittance is charged and no charge Is made for re-
Coiiere bowling alleys used exclusively by stu
dents and occasionally by invited friends are free
Neither an insurance policy nor renewal receipt
Is snbIect 10 taxation until issued 1t Is not con-
ldered issued until leaves me o0nrpptiye
the hands OF some else The policy ana not me me
monthly !nsameni Of +, payment ,aS m st' be az
nxed when the policy is issued. whether the install
n I'm s ere nnceS the fact that annual semi
nuai nayrnents are made Is not CONSIDERED a re-
newa Of the P9lS Syw Wrs the policy is written
a certain period. the receipt that IN u1s no
subject taxation,
written nror 10 July l. 1895 Such renewal recelpts
are I'm eject new policies for the term neh''oe" III
the receipt - ~ husinass of buying
co. notes FOR himself and clients a,thpukn
pIohssor{i ~ branch OF the business In which ne
is engaged taxed broker a., A nlted States
aWoc,ins The lives and property OF resiaen.ts 1870 ~
in,nh B he same tax whether Issued by tore'sh
Cub" giving amateur dramatic enh hpic nh,eet
nv l Tor their own benefit must pay speca
tax at the rate OF So