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even though the articles entering into such manufactures have been previously assessed and the duty paid. This is true of shoes made from taxed leather and of engines manufactured from iron, on which a duty has been previously paid. It is equally true of garments made from taxed cloth.

3d. The 3 per cent tax must be paid upon the selling price of the garments, and not upon the cost price.

4th. All clothing manufactured prior to, and not removed from the place of manufacturing before September 1st, is subject to tax.

5th. Persons who manufacture clothing under contract with the Government, must pay the duty the same as if selling to an individual.

6th. And upon the clothing manufactured for the Government they will be required to pay the tax upon the contract price and not upon the cost price or increased value of the cloth.

The clause of section 75,"providing that upon all cloths dyed, printed, bleached, manufactured into other fabrics or otherwise prepared, on which a duty or tax has been previously paid, tho duty sball be assessed only upon the increased value thereof," evidently does not contemplate clothing manufactured from such cloth-it only comprehends the cloth itself remaining intact, and not cut to be made up into garments of any description.

7th. The persons referred to in the seventh question are manufacturers, if they furnish cloth to be made into garments and returned to them when finished.

Very respectfully, C. F. ESTEE, Acting Commissioner. To Chas. R. FosdICK, M. S. Assessor, 1st District, Cincinnati, Ohio.

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Commissioner BOUTWELL has made the following decisions respecting the removal and export of Petroleum.

The following decisions have been made by the Commissioner of Internal Revenue :—Refined coal oil may be removed for the purpose of being exported, after the quantity of oil so removed shall bave been ascertained by inspection according to the provisions of the Excise law, upop, and with the written permission of the Collector (see blank No. 31) of the District, without payment of the tax thereon previous to such removal, the owner thereof having just given bonds (from No. 32) to the United States with sufficient surities in at least double the amount of said duty to export of said oil or pay the duties thereon within a period not exceeding ninety days from the date of said bond. This bond must be given by the owner of the oil whether distilled or otherwise, and must be executed to the satisfaction of the Collector before the oil is removed from the premises when distilled or manufactured. When a bond for export bas been given and a permit granted, the oil may be exported from the specified port without the intervention of the Collector under the excise laws of each port.

1. Collectors may grant permits to producers of coal oil not refined, and known as distillate, to remove such distillate from the place of production for the purpose of refining the same elsewhere, upon condition that the producer or owner first give bonds to the satisfaction of the Collector of the

district where the same is produced, that the distillate shall be refined and the tax or duty thereon paid to the Collector of the district where the same shall be refined, provided however, that the oil, when refined may be bonded for exportation under the regulations relating to the exportation of coal oil.

2. It shall be the duty of Collectors and Deputy Collectors, before granting a permit for the removal of distillate, to cause the casks containing the same to be marked in such manner that they may be identified, and the permit shall contain an accurate description of such marks, and a copy

of the pormit shall be transmitted to the Collector of the district to which the distillate is to be removed.


New York, October 3d, 1862. Hon. Geo. S. BOUTWELL, Com. of Internal Revenue :

Dear Sir: By the Revenue Act of July 1st, 1862, a stamp duty of ten cents is imposed "on Bills of Lading from home ports to foreign ports.” Such Bills are generally executed in duplicate or triplicate.

Is it the meaning and intent of the Act, that the stamp duty shall be paid upon each Bill in the set ?

The interest of my clients, at whose instance I write, is very large in this matter, as is that of the entire body of shipping merchants of New York.

Your answer and decison will much oblige, respectfully, your obedient servant,

ALGERNON S. SULLIVAN, 29 Wall street. Treasury Department, Office of Internal Revenue,

Washington, October 9th, 1862. Sir: Your letter of the 3d instant, relating to the stamp duty on “ Bills of Lading,” has been received.

In reply I would say that the meaning and intent of the stamp act is, that the stamp duty shall be paid upon each bill in the set. The validity of the bill depends upon the fact that it is stamped. If only one bill of lading is stamped, and that be lost, I do not see that the duplicate and triplicate bill would be of any value.

Very respectfully, Geo. S. BOUTWELL, Commissioner. ALGERNON S. Sullivan, 29 Wall street, New York.

TAX ON SAND PAPER. The Commissioner of Internal Revenue has announced two more deci. sions on the tax law, in reply to the following inquiries : Assessor's Office, First Collection District, New York,

Roslyn, Queens Co., Oct. 13, 1862. Hon. Geo. S. Boutwell, Commissioner of Internal Revenue :

Sir: I desire your opinion on the two following points: 1st. A firm in my district manufactures sand paper. It is made of

three materials only, viz: paper, glue, and sand (the latter manufactured or prepared especially for that purpose), all of which three articles have already paid their ad valorem duty before they came to the hands of the sand paper manufacturer. Does the latter also pay the ad valorem duty on the sand paper when manufactured? It does not come under the description of those goods which, by the act, are to be taxed in certain cases only on their increased value, and I have, therefore, held that it (the sand paper) is to be taxed on its entire value.

2d. You have held that the building of ships, boats, and houses is not
considered a manufacture within the meaning of the law. Where the
contractor furnishes (actually sells) the materials from which the ship,
boat or house is built, to the amount of $1,000 per annum, is he not to
be treated as a dealer? I refer particularly to that class of builders or
contractors who do not keep any store, yard, or place from which they
sell articles used in their trade, such articles as lumber, lime, lath, tin,
stones, slate, etc., etc., as are required to complete their contracts.
Very respectfully, yours,

H. W. EASTMAN, Assessor.
Treasury Department, Office of Internal Revenue,

October 16, 1862.
Sir: Your letter of the 13th instant, in regard to the tax upon sand
paper, and the license of a contractor for the building of a house, who
furnishes the materials himself, has been received.

You are correct in assessing sand paper on its entire value.

The furnishing of the materials for a house by the person who has the contract for the building of the same, does not constitute him a dealer. Very respectfully, your obedient servant,

Geo. S. BOUTWELL, Commissioner, To H. W. EASTMAN, Esq., Assessor.

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Philadelphia, October, 23, 1862. Geo. S. BOUTWELL, Esq., Washington:

Dear Sir: Will you please take under consideration the following paragraph from Sec. 75 of the Internal Revenue Law, viz. : “provided further, that in all oil dressed leather, etc., etc., on which a duty or tax shall have been paid before the same were so manufactured, the said duty or tax of three per cent shall be assessed only upon the increased valua. tion." This, taken in connection with a previous part of the same section,

on all finished or curried leather made from leather tanned in the interest of the parties finishing or currying such leather, not pre. viously taxed in the rough, etc., etc., one cent per pound,” leads to the belief that it is the intention of the law that the manufactured article shall not be taxed more than once unless it be enbanced in value by a further operation, and that such “ increased valuation” only shall be subject to further tax; and to show the equity of such an interpretation, we would state that a large number of tanners sell their leather in the rough to curriers who finish it, being of itself a separate business, while others tan and finish or curry the leather themselves, and would pay but one

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tax, while the former would subject the finished article to two taxes, according to your decision as published in a letter, dated October 21st, addressed to Washington Keith, Esq., of this city.

Hoping that this subject will receive your attention and that you will be pleased to reply favorably.

We remain, very truly, etc.

I. PETERSON & Co. To the above letter the Commissioner returned immediately the following reply: Treasury Department, Office of Internal Revenue,

Washington, October 25, 1862. GENTLEMEN : In answer to your letter of the 23d instant, which has been received, allow me to say :

The Commissioner of Internal Revenue has, since writing the letter to Washington Keith, to which you refer, given the question of leather more serious consideration, and bas decided that, when rough leather tanned wholly or in part with oak, has once paid the tax of one cent per pound, as provided in section 75, no additional tax will be required on finished and curried upper leather made from the same.

Very respectfully,

C. F. Estee, Acting Commissioner. Messrs. I. PETERSON & Co., 809 N. Front St., Phila.

TAX ON DIARIES. Acting Commissioner of Internal Revenue, C. F. Estee, has addressed the following to a gentleman in the city of New York:

Sır: Your letter of November 4th, including a sample of diary manufactured by yourself, has been received. The commissioner has decided that blank' books are a manufacture, and, as such, liable to a tax of three per cent ad valorem. The seventy-fifth section of the law exempts printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications. Clearly diaries, such as you submit, are not embraced within the latter classes. On the contrary, they are in every sense a blank book, as much so as a note, cash, or other mercantile blank book with printed headings.

Treasury Department, Office creamvernal, Renue,

TALLOW NOT SUBJECT TO TAXATION. The following important decision under the tax law has been announced :


November 6th, 1862. GENTLEMEN : Your letter of November 4th has been received.

The Commissioner of Internal Revenue has decided that the rendering of tallow is not a manufacture; and consequently tallow is not subject to any tax under the excise law.

Very respectfully,

C. F. Estee, Acting Commissioner, J. C. Hull's Son, New York.

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Cincinnati, October 29. Sır: On behalf of large manufacturing interests in this city, and in view of a difference of opipion among revenue officers, we beg leave to request a brief answer to the following questions :

1. Wbere a manufacturer has a room in the same city with his factory but at a considerable distance from it, (perhaps in another collection dis. trict,) where a portion of his manufactured stock is kept and exposed for sale, would such room be considered as a “ place connected with the manufactory," and the manufactured articles stored therein on the 1st Septem

not removed from the place of manufacture prior to that date," and so pay duty as if still in the factory?

2. If such a room be considered as a place connected with the manufactory," and the goods liable to duty as “ not removed from the place of inanufacture,” is a license required for the sale of such articles at that room, as at a place other than “the manufactory or place where the same are produced ?" Very respectfully, your obedient servants,

PROCTOR & GAMBLE. Hon. Geo. S. Boutwell, Com. of Int. Revenue, Washington. Treasury Department, Office of Internal Revenue,

November 1, 1862. GENTLEMEN : Yours of the 29th ultimo is received; I have the honor to answer your questions as follows:

1. Manufactures stored in a room not connected with the factory, or in a different collection district, are removed within the meaning of the law.

2. I have the honor to inclose the opinion of the solicitor of the Treasury as an authentic elucidation of the law concerning “ removals,” and as fully and clearly answering both paragraphs of your letter.

Very respectfully,

C. F. Estee, Acting Commissioner. Messrs. ProctOR & GAMBLE, Cincinnati.

INTERNAL AND COASTWISE COMMERCIAL INTERCOURSE. The following regulations concerning Internal and Coastwise Commercial Intercourse, we were unable to find room to publish until the present time:

Treasury Department, August 28, 1862. In pursuance of law, and by virtue of the authority conferred upon the Secretary of the Treasury by the act of Congress approved July 13, 1861, entitled “ An act further to provide for the collection of duties on imports, and fur other purposes,” and an act supplementary thereto, approved May 20, 1862, and for the purpose of preventing the conveyance of arms, muoi. tions of war, and other supplies, to persons in insurrection against the United States, the following regulations concerning commercial intercourse with insurrectionary States and sections, are prescribed.

S. P. CHASE, Secretary of the Treasury. I. No goods, wares or merchandise, whatever may be the ostensible destination thereof, shall be transported to any place now under control of insurgents; nor to any place on the south side of the Potomac river; por

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