The morning news. [volume] (Savannah, Ga.) 1887-1900, 1898-09-18
MARINE INTELLIGENCE.
LOCAL AND GENERAL NEWS OF
SHIPS AND SHIPPING.

Tax on Custom House Brokers.
Treasury Department Issues Cir
euIar Regarding Understanding of
Spanish Government Upon Re-
sumption of Navigation other
Items of Interest.
The following answers to series of
questions regarding the special tax on
custom-house brokers. have been published
by the Commissioner of Internal Revenue
upon inquiry of Collector or Customs, MIR.
W. f. Stone of Baltimore:
"In reply TO your letter. asking wheth-
er or not certain persons or firms are sub
ject TO special tax as custom house brok-
ers, you are advised as follows:
Il. Persons who hold themselves out as
custom-house brokers are clearly liable to
special tax as such.
z Firms known as agents of lines of
steamships TO whom merchandise is con
signed TO be exported to foreign countries
| (said merchandise being cleared by them
at the custom house by filing shippers
manIfests as agents of exporters doing the
business of custom house brokers' are liza
bic to special tax as such.
| ~ NANlS agents pass eulIleSt oIutIS
of appraisement and other papers connect
| ed with baggage and merchandise belong
ing TO passengers who have left the port.
and TO whom the bin of lading is sometimes
| intrusted. and who transact the business a s
agents, giving bonds to produce the owner s
! oath, they are subject to special tax as
| such.
a. Safes agents of certain factories and
] TyvaNs in f,
! ceiving merchandise consigned TO them
| for sale, making entries of ali sorts, and
| giving bonds to produce owners oath, are
! subject to special tax as such.
! %. Persons or firms that prepare and
! arrange manifests and other papers essen
tial 10 the entries and clearance of vessels
| which papers are executed by the mas
| tiers of vessels, the signatures OF such per-
| sens or firms appearing upon the margin
| of the paper as having entered or cleared
the vessel, are subject to the said tax.
| IS. Persons who pay special tax as com
| mercial brokers, IL they act the agents
of others TO arrange entries and other
| custom house papers, or transact business
at any port of entry relating to the inn
| portation or aXportat'On of goods wares,
or merchandise. must in addition pay the
| special tax as custom house brokers.
Y. AS to attorneys in fact of exporters
| and importers, who act for them alone and
whose occupation is that of sales agent,
| and not that of a general broker. If they
! transact business that comes within para
graph of section of the act of June 10,
| 1893, they must pay the special tax as Gus
tom house brokers'"
The treasury department has issued a cir
| cular regarding the understanding with the
| Spanish government upon the resumption
! of navigation, which states that "the Span
! ISh government accepted, by way of recip-
| rocity, a proposition for a modus Vivendi
| as regards navigation upon the under
! standing that American vessels would not,
| for the time being, be excluded from Span
! fish ports, we'll as upon the understand
| ing that If hostliities should a any time
| be renewed American vessels that might
! happen to be in Spanish ports would be
! allowed thirty days i'm which to load and
! depart with non-contraband goods and
| any American vessels, which, prior to the
renewal of hostiities, should have sailed
| for any Spanish port or place would be
| permitted TO enter such port or place and
| discharge her cargo, and afterwards forth
with to depart without moles tation, and If
met at sea by any Spanish ship TO con-
tinue her voyage TO any port or place not
blockaded"
Quite a neat sum of money has been sub
scrlbed by the masters of American vessels
and others interested In shipping, TO pur-
chase gold bracelet to be presented to the
Lighthouse Girl" In appreciation Of her
faithfulness in welcoming inward bound
vessels and bidding them good-by as they
pass Elba Island light house No matter
what the time, day or night In any kind
OF weather, the Lighthouse Girl'' is al
her window or on the piazza waving TO the
passing vessel. Steamers never fail to sa-
lutte her as they pass.
number of the masters of schooners in
port have subscribed 10 a fund being rails
ed for the benefit of Capt. Wilson of the
wrecked schooner Edwin A. Gaskill Capt.
Wilson had the misfortune Of having had
his right leg broken in two places during
the severe storm on Aug. 30, which blew
his vessel on Hilton Head beach. He has
been confined at the hospital ever since.
The British steamship Strathcarron,
Capt. Stott, from Fernandina, with part
cargo of phosphate rock for Stettin, ar
rived yesterday. She will finish loading
here with cotton for Bremen.
The British steamship Ratio has been
chartered for a cargo of cotton to be ship
ped to Bremen. She Is due 70 arrive here
oct a. consigned to the Georgia Export
and Import Company.
The Merchant and Miners Transporta-
ton Company's steamship VIM. Lawrence,
Is in dock at Baltimore for scraping aud
painting and oVerhauling of outside con-
nections.
Savannah Almanac.
Sun rises at Sag and sets at 6.01.
High water at Tybee to-day at 1874 4.
m. and 9:15 p. m. High water at Savan-
nah one hour later.
The Phases OF Moon for September.
Last quarter 7th, hours and 81 min
utes, evening; new moon 18th. 6 hours
and 10 minutes, evening: first quarter, go
hours and 80 minutes, evening; full
moon. 29th. hours and 10 minutes. even
ing; moon In apogee. 9Th.