The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1898-09-14
REvENUERULINGs

RosslvOd BY tho Local Internal Revenue
OnieIals-SeVeraI Decisions that are Of
Great Interest to the Pablic.
stamp Agent A. r. Campbell. OF the
wheeling Internal revenue office, has re-
celved additional decisions from Com
missioner Scott, bearing upon questions
arising through the operation of the
war revenue law. In effect, the decis-
ions are as follows:
Warehouse receipts for cold storage
for preservation OF perlshable commo-
d!ties are not subject to taxation.
Receipts, bills OF ladIng or manifests
issued by express companies in cases OF
shipment OF money and securities Of the
limited States government under con-
tract for transportation OF same are
subject 10 stamp tax under act of 1898.
The special tax OF a retail liquor deal
err. or mOlt dealer, as the case may be.
IS required to be paid for the sale OF
alcoholic LIQUORS at army canteens, II
the canteens are not government agen-
ces, and the sales Of liquor there are
made for Individual profit.
Persons desiring to engage IN brew
Ing at Honolulu must comply with the
laws now In force in shat jurisdiction as
the United States internal revenue laws
are not applicable to Hawaiian Islands,
Dealers In manufactured tobacco
snuff or cigars are required to make
return on Form II and PAY special tax
when sales exceed $4,000 pounds Pack
ages containing cigars are required 10
be labeled and branded BY tile manu-
tacturer, No label will be approved
which would indicate that some person
who was not the manufacturer mace
the cigars. Dealers are not permitted 70
rcpack cigars. ..,h
orders 10 brokers' to buy. are not sub
feet To taxation unless the sale is ac-
iuaIly or consiructively made. When Il
is the broker shall affiX and cancer ~
cent stamp to the brokers note or mem
orandum Of sale. The position OF the
department Is that dealer in stock
transaction IS only required to pay the
tax once, ard that when the sale IL
made and 10: on the purchase In REFER
err,. IN n brokers office ceiling comno-
dl,les other than stocks the trahsu az,
tions being wholly coHsuninuted IN the
Lrnl:ar's Office and not In any exchange,
hoard o. trade or other similar place
such an office does rot come within the
wording employed in the low, as the
Transaction is not subjected to tax OF
one cent for each 500 In value OF the
prnducts or merchandise sold or agreed
TO be sold, II a broker sells GoodS'
wares, products or merchandise he u
subject 20 a tax OF $50 as u commercial
broker. and when he makes sale OK
any goods, merchandise, stocks, bonds
exchange notes Of hand, real estate OF
OTHER property OF any kind or descrip-
ton he should affix and cancel Decent
stamp to his brokers' note or memoran-
dunn OF sale.
cancel obligation on bills for domestic
transportation.
The 50 per cent penalty in case OF spe-
cial taxpayers who had neither notlce
nor Information Of the requirement that
they should make sworn return TO the
collector as to their special tax liability
under the new war revenue act, not 20
be assessed.
In reference 10 what constitutes re-
finer OF oil the department holds that II
iB not material what the product Is or Is
called, or what method OF refining be
employed. providing petroleum be re-
fined The fact that one concern ex-
tracts by dlstillation the more volatile
constituents from petroleum, and that
another reflnes crude petroleum In con-
nection with certain percentage OF the
product OF the first concern and pro-
duces lubricating oils, vasellne. etc.
does not seem TO place such second con-
Germ In a different class from the first.
They both appear TO refine petroleum.
and. therefore, are both held to be sub