New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-09-06
REVENUE LAW CONSTRUED.
AN EPITOME OF RECENT DECISIONS BY
THE TREASURY DEPARTMENT
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Washington. Sept. 5-Such is the carelessness Of
many readers and the inattenton of some business
men and officials themselves that the Treasury
Department finds it necessary often to construe
various portions of the War Revenue act Since
the last eptome of these decisions, printed in The
Tribune many decisions have been rendered. in
Guiding some opinions OF tho Attorney-Cieneral
review Of some Of these will probably be OF as
sstance to both business men and collectors Of
revenue
special tax or $40 is required Of county fair
association. This covers exhibitions OF the speed
OF horses given by the association but proprieors
OF other shows at the fair must pay SO for each
separate show The special tax in both cases
Is reckoned from the first OF the month which
the fair begins July ! following But circus
feas or exhibits taxed 800 for the period.
rank or heer-sarden resorts outside the corporate
limits OF cities OF more than 250 Inhabitants pay
special tax Of so. but the exhibitions must he
under the management Of the proprietors
only few notable rulings as 10 wines. etc. are
appended Stamps must he afTlxed 10 domestic as
well as imported wines Foreign wines in bottles
may be stamped abroad Demitohns and jugs ~
wine exposed for sale will be considered as bot
ties. Cnfermented Juice Of the grape whether
bottled or not need not he stamped The presence
or Absence OF label seal Is not material to the
question of taxabliy. Where customer brings
his bottle and it is filled the bottle must be
stamped. Liquors cordias. crtmes and the like.
the principal ingredient OF which is not wine.
not stamped unless recommended as a proprietary
medicine. remedy or SPECIFIC for disease A farmer
growing his grapes and producing wine from
them. which he sells. must stamp tho same. Whit
ners who sell wine of their own growth or manu-
facturers who sell wine produced from grapes
grown by others at the place where the s
made. or al the general office Of such vintrer or
manufacturer, relieved from payment of special
tax as dealers account Of such sales condi-
ton that they shall have more than one once
for the sale of such exempted wine.
Local eNpressmen are exempt from taxation. but
their operations must he strictly within the city
limits. Taxation is on the shipment If the ship
ment includes the return Of the packages. the law
is fully complied with when the original receipt
is issued ard stamped In case where the carrier
or expressman takes an order buy. buys and
delivers The goods to the person giving him HE
ORDER the requirement to issue stamped bill Of
ryinE his own goods. for his own purposes. and
signor for transportation. When articles are taken
by an eXpressman for repair 10 be returned II the
fafon for h round rp ory one eg aamped M
ceipt Is required. one shipment to one consgnee
if the parcels distributed to different
signees at different destinations stamped receipts
Was MADE The law does not apply 10 ordinary
goods, such household furniture. from one place
20 another Al any lime but not al fixed times or
ness. the principal business being Municipal the
carrier pays tax on tho goods transported beyond
The requirement Of the law will be answered. as
to date OF canceaton by swing the year aIone
il Is regarded as goods under Schedule A 81 IN.
Wits and processes Of the s,ats courts and
'ogss thereof rs Sm6} f 5 or h edemp
ton Of documentary stamps. but money ps,id 20,
on proper Application on form No IS
ArtiPyrinA. sulphons and other medical chemical
compound preparations are not exempt