Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1900-02-06
REVENUE RULINGS.
Four Recent Holdings by Internal
Revenue Commissioned Wilson.
SALE OF MALT EXTRACT RESTRICTED

An Exhibition Given by Home Talent
for Public Benefit Not Taxable
Another Certificate Added
to the Exempt List.
G. w. Wilson, commissioner of in
ternal revenue, has made four rulings,
two of which relate to exhibitions, one
to the SAFE of malt extracts, and the
fourth to commission certificates. The
malt extract ruling says that the in
gredient, when prepared as medicine,
may be sold by druggist under la
bel specifying the diseases for which it
is held out as remedy, without in
volving the dealer in special tax liabil-
ity. On the other hand, if a druggist
should sell such compound knowing
ly to persons who use it as beverage,
he is not onlv liable for the assessment
WELL
An exhibition given by home talent
for a public benefit, according to an
other ruling of the commissioner. is
not liable to the special tax and does
aloU COulC ull0Cl UllC iiCSu VI PuoilS
exhibitions or shows for money!"
which are liable under the revenue law
for the payment of the tax. Liability
etoscope and mistascope, or moving
pecuniary profit.
| The ruling that commission certifi-
Gates require no stamp adds another
l,Jo .of 10 ho mi ic$
and relates to those documents given
uals to employees or other persons, GER
tifying that a certain amount of mon
ev is due said employee when the goods
sold by him are paid for by the buyer.
In this case it seems that an employe
chandise handled by said company for
which he was to receive commission.
The payment for the goods sold was
evidenced by note and the certificate
was Given the employee by the company
sale was due when payment for the
goods sold was made.
i Malt Extract Ruling.
] The following is the ruling in regard
to the sale of malt liquors, made in
answer to an inquiry from Savannah
Georgia.:
'In reply to your letter of inquiry
you are hereby informed that the rul
ing regarding malt extracts, to which
you refer. is that every malt extract
that is composed of fermented mali
Liquor combined with drugs (such al
Anheuser-Busch Malt Murine, Hoff'.
Malt Extract, Pabst Malt Extract ant
Wyeth's Malt Extract, which have
been shown by evidence under oatl
filed here to have been SO compounded
into medicine), may be sold by drug
gist by the bottle, under labels specify
!, ing the diseases for which it is helt
out as remedy, without involving
the seller in special tax liability as
retail malt liquor dealer, provided h,
sells it in good faith for medicinal u.s.
only. Every druggist or other person
who sells any malt extract as bever
age, or sells it knowingly to those VIII,
buy it for use as a beverage, withou
holding the requisite special tax stam]
as malt liquor dealer to cover sucl
sales, is not only liable to assessment
of the special tax and so per cent pen
atty, but also to criminal prosecution.
Exhibition Ruling.
This ruling was made in response t
a request for information on the sub
ject, stating that the exhibition wa
given for the benefit of school or b,
ladies' sewing circle for public ben
eft, and makes a. discrimination be
tween these forms of entertainment TO
a pecuniary profit and those comm;
under the head of 'spublic exhibition
or shows for money" Following is tn
ruling:
In reply to your letter, you ar
hereby informed that special tax is no
required to be paid under the war rev
enue act of June 10, 1898, in the case
to which you refer, where, as you state
a school makes up an exhibition o
home talent and charges entrance fees
the proceeds to benefit the school, O
"a ladies' sewing circle makes up a
exhibition of home talent and charge
spectators for entering, the proceed
being for public benefit These are, i
, the opinion of this office, not to be re
garded as among those public exhibi
tions or shows for money contemplate
by the eighth paragraph Of section 3 o
, the act of June 10, 1898; and there is
: therefore, no violation of the interna
revenue laws of the United States i
giving such exhibitions without specia
!. tax stamp"
], Moving Pictures.
J, The commissioner rules that moy
: ing picture exhibition given for tn
e benefit of the company operating tn
s same is required to pay the tax. TIL
ruling was made in response to a re
quest from the commissioner at Mar
S eta, Ohio, and follows:
S SIN reply to your letter of the lot
2 instant, concerning the United State
I Picture company who has made appl
t cation, under protest, for a special ia
S stamp on account of show given b
: them, in regard to which you say
8 Their exhibition is series of meta
y scope pictures of the Spanish war an
). the war in the Philippine islands, &c
1 which they charge admission fee,' yo
) are hereby informed that if this exh
Il bition is given by this company fc
: its pecuniary profit, it is held by thi
4 office to be a public exhibition or sho