Brownsville herald. [volume] (Brownsville, Tex.) 1910-current, 1915-02-12

W. III. Osborn. commissioners Of internal
revenue. has written an explanation ~
the emergency revenue Law having ~ do
with stamps on bills ui lading. lie holds
that where i shipment T. recognized Il
new Tax j. oIhH required where new hills
OF lading are required. Where 4 ship
mcnt j. diverted ~ new bill nf lading H.
"r additional stamp N required. Ills let
ter ON the subject follows:
Sir: Referring 10 your personal con.
ference with this office. you are advised
that the position ofthis Office with regard
60 rccnn>ignmcHt> ~ -, forth ia I. H..
:ll3 and I. -. 2l22 J. not yet thoroughly
understood.
You are therefore advised that il iS
held 10y this Office. rha where N ear uu
>hipnlcn goes forward Ia original dc~tI-
nation under u bill of lading duly stamp
Ell and j. then delivered "a that puiut tn
order If the shipper or cut> gncr a. am
other than the original con>igucc. without
additional haul. a. not regarded as 4 tax
able rcconSIgnmcnt III. after reaching
original destination. ID j. r. unsigned a.
another point involving additional haniN
either on the order ~ The shipper ~ th"
conSlgnrc. il T. a rccuu>Igumcl, and J
new bill of lading must hc ISSUED aI
stamped.
II a shipment a> i Who'll I~ diverted tu
a new destination. un ct ufi The line 81
The carrier first accepting ihr shipment
no new bill a ladiu. dr additional stamp
il required unless the carriers tariffs o.
puirc the ISSUANCE at j new bill ~ lJdin-.
\. stamp IT, oml, required when , urW
document j. ISSUED. Z. -. ~ ~ mrdi
fled To that extent.
II either before ur after reaching uri.
inal destination. i shipment ~ split and
diverted To- several different points. new
bills uf lading must hc ~ Wtl aui stamp
ci. II IL a. ~ understand however huut
If the shipment j. split hcturc rcteliu.
destination, one ~ the spin shipment.
may 20 forward un The original hIll With
out requiring new stamp uu IT..
The rule ~ 60 >rlit shipments docs moi
apply 10 exports splits: that wv where The
entire haul Ia the United States ~ purt
at expiration T. under the original
stamped bill ~ lHdlug. the split bills y
ing issued 10 cover only th, export p4rt
at the transportation. Though they MAY
read from point ~ origin a. foreign ports
Nou are also advised that paragraphs
II and n OF +. II. 2ll3 were not intended
10 modify ~ ANY manner IL II. -U1l. the
term export bill ut lIdiu4" IVY used
therein being intended a. Indicate 4 dire Y
>hipm M from u frontier ur seaport in I
~ appears from statements made hl Won
and correspondence received from ,trr~
foreign port including - domestic haul
The following SYNOPSIS 81 rulings uu
questions relating To- thriurumc taN im.
posed 10y section : ~ the art uf October
J. 1913, On individuals. corporations. iut
stock companies. associations and Iu>G
rance companies h. published for iu lh,
information ~ i~rtcrual Frycuur u1i,rr~
and others r~,arcrucd. NI rJiu-~ ~
parts az rulings htrcI"lurc w.ir which
are ia conflict herewith ,rr her hA rr
Nukcd.
Aliens. nonresident. ROYALTIES laid iu
Royalties paid ~ nonresident llI n-uII
der an agreement of pur>ht>c ut certain
pacnt rights, the payments being ht~ Il
upon the quantity ~ e"ud> produced Nh,
reason Of property I'M meet ~ business ,.-
ricd on within the United STAT. tuu .-
provided ia 4. -. 3lU1 ~ i1,,'mh-i ->
1911 the corporation ~ IWIIN uuII lur
chasing and using the patent rights y,
required To- make full and ,uurl tr r.
turns ~ thcin"umc thrrcirIH ,n INrn|
1910. revised and 10 pl, Iut aud lIl jIN.
normal and additional. a~~t>>cl up o.
such income at said nnurr~Id ni Iitrn-
Commission retained y, agent un Duty
own life insurance pollcN \ Il mnI~>l'l
retained by a life insurance agent uu h~
own life INSURANCE. police w held tu ir H
come accrulug To the agent. AMI >ho 1ld %,
included ia his return 10 Income iur III,
assessment Ot the income n.
DEDUCTIONS: Expenses IurGrrvd 10 com
%ncctinn with >%alar, received from u stat.
ar 4 political subdivision thereof nuf HI
lowablc Expenses incurred iu earning VI.
comes which j. not >uhitct tu TAN uui,'
the income tax law dn nut constitute Hl
luwable deductions 10 computing utt U
come from other sources VIII u lrr ,.N
able under tn Law.