within the year exceeds fifty thousand dollars, to make monthly return of sales to the assistant assessor, and pay the tax on sales monthly, as other monthly taxes are paid; and in estimating the amount of sales, any sales made by or through another wholesale dealer, need not again be estimated and included as sold by the party for whom the sale was made. Wholesale dealers now holding license based on a certain amount of sales, will be liable to make monthly returns of sales as soon as their sales exceed the amount named in the license; wholesale dealers in liquors, as soon as their sales shall reach an amount which is less than the basis of their license by the sum of thirty-seven thousand and five hundred dollars.

The bond required of lottery dealers is further conditioned, by the new law, that the dealer will pay the tax imposed by law on the gross receipts of his sales, and the managers of any lottery, now or hereafter existing, can give the bond required.

Cattle brokers should be assessed on the excess of sales over ten thousand dollars, in the same manner as of wholesale dealers.

Under the new law, "every person (other than one having paid the special tax as a commercial broker, or cattle broker, or wholesale dealer, or retail dealer, or peddler,) whose occupation it is to buy or sell agricultural or farm products, and whose annual sales do not exceed ten thousand dollars, is to be regarded a produce broker.'

The payment of the special tax of a hotel-keeper permits the person so keeping a hotel, &c., to furnish the necessary food for the animals of travelers or sojourners, without the payment of an additional special tax as a livery-stable keeper.

Lawyers, who have paid a special tax as such, are exempted under paragraph twenty-five from paying the special tax as real-estate agents.

If the annual receipts of an insurance agent shall not exceed $100, a special tax of $5 only, is imposed under the new law; and the paragraph relative to insurance brokers is omitted. No special tax is imposed by the new law for selling tickets or contracts of insurance against injury to persons while traveling.

Apothecaries, who have paid the special tax as such, are not required by the new law to pay the tax as retail dealers in liquor, in consequence of selling or of dispensing upon physicians' prescriptions the wines and spirits officinal in the United States or other national pharmacopoeias, in quantities not exceeding half a pint of either at one time, nor exceeding, in aggregate cost value, the sum of three hundred dollars per annum.

No special tax is required of a common carrier, by the new law, where the gross receipts do not exceed the sum of one thousand dollars per annum. Draymen and teamsters, owning only one dray or team,

will not be liable to this tax.

By proviso to section forty-seven of the act of July 13, 1866, brewers are exempted from special tax as wholesale dealers, when selling at wholesale, even at a place other than their breweries, malt liquors manufactured by them.

Manual labor schools and colleges are exempt from special tax, as manufacturers, where the proceeds of the labor of such institutions are applied exclusively to the support and maintenance of such institutions. (Section eighteen.)

There is no provision in the new law for refunding license taxes where they exceed the special taxes provided by said law in respect to the same business.

No person doing a business requiring payment of special tax under the new law should be assessed therefor if he now holds a license covering a business of the same nature, unless the special tax provided for exceeds the license tax, in which case the difference of tax should be assessed immediately.

Receipts for special taxes will be furnished from this office. No more licenses will be furnished. With slight alteration, receipts for special taxes may be used as receipts for license taxes assessed under former laws. E. A. ROLLINS, Commissioner.

MANUFACTURES ETC.

22.

Floating Houses not liable to

anufacturers Tax.

Floating houses, or square boxes, caulked and made water tight, so as to float, with building erected on it for oyster stand, are not liable to 5 per cent. tax as a manufacture. (Letter of Commissioner, Oct. 26, 1866.)

23.

Construction of Section 94 in relation to Clothing, &c., as Articles of Dress.

By section ninety-four of the act of June 20, 1864, as amended by the act of July 13, 1866, there is imposed on clothing, gloves, mittens, moccasins, caps, felt hats, and other articles of dress for the wear of men, women and children, not otherwise assessed and taxed, a tax of two per cent ad valorem, to be paid by every person making, manufacturing or producing for sale clothing, gloves, mittens, moccasins, caps, felt hats, and other articles of dress, or furnishing the materials, or any part thereof, and employing others to make, manufacture or produce them.

Under this provision, it is held that any person, firm, company, or corporation, owning or hiring a factory, workshop or other place of

production, and managing or controlling the business, either by personal oversight or by an agent, overseer, or foreman, and making for sale any of the before mentioned articles, is the manufacturer and liable to make returns of the goods manufactured and sold or used, &c., and pay taxes thereon in the district where the factory, workshop, or place of manufacture or production is located.

But where such person, firm, &c., do not manufacture the above enumerated articles for sale, but for other parties who furnish the material in whole or in part, and to whom the articles or goods are returned when so made or finished, upon the payment of a stipulated price for manufacturing, making, or furnishing, he or they are not held liable for the payment of the tax on such articles or goods.

Parties receiving materials to be manufactured for others will make returns to the assessors of their several districts, of the kind and quality of goods made by them, and the names and places of business or residence of the parties furnishing the materials. The assessor receiving these returns will transmit copies of the same to the assessors of the districts where the owners of the goods or parties furnishing the materials reside or have their place of business. (Letter of Commissioner, Nov. 13, 1866.)

24.

What Saws were Exempt under Act of 1866.

The exemption of "hand saws," applies only to the common small saws ordinarily used by joiners and carpenters, and not to pit saws, cross-cut saws, and wood saws with frames, which are subject to the general provisions of the ninety-sixth section of the law. (Letter of Commissioner, Dec. 15, 1866.)

25.

Tin Roofing Not Liable.

The covering of the roofs of buildings with tin is not liable to any tax. (Letter of Commissioner, Dec. 8, 1866.)

26.

Deductions under Section 86.

Under section 86 of the act of 1864, manufacturers were allowed to deduct from their gross sales of products, "the freight, commission, and other expenses of sale, bona fide paid; " but under the law of July 13, 1866, no deductions are allowed. A manufacturer, however, who sells his goods on time without interest, may be allowed to reduce such sales to cash value at the time the sales are made. (Letter of Commissioner, Oct. 2, 1966.)

27.

Exemption of Yarn and Warp for Weaving.

Yarn and warp for weaving, &c., on which the tax did not accrue, prior to July 13, 1866, are exempt from tax: cloth, therefore, manufac

tured since that date, is liable to tax on its entire value, unless evidence satisfactory to the assessor is produced, showing that a tax or duty had actually been paid on the yarn or warp used in its manufacture; in which case the value of the yarn or warp so used may be deducted. (Letter of Commissioner, Oct. 2, 1866.)

28.

What Boxes, Bottles, Cans, &c., can be Deducted under Section 86 as Amended.

Boxes, bottles, cans, spools, &c., used in putting up goods for sale, cannot be deducted from sale value; that part of section 86 under which these deductions were formerly allowed, having been repealed by the act of July 13, 1866. (Letter of Commissioner, Oct. 10, 1866.)

29.

No Tax on the Bleaching of Fabrics as Independent Process of Manufacture.

A tax does not accrue on the bleaching of fabrics, when the same have not previously paid tax. The tax accrues on the full value of the bleached fabrics, when sold. (Letter of Commissioner, Oct. 10, 1866.)

30.

Exemption of Manufacturers under Section 93.

A manufacturer who personally engages in his business is not debarred from the exemptions of section 93, from the fact that he employs apprentices or journeymen to assist him. (Letter of Commissioner, Sept. 10, 1866, and Sept. 21, 1866.)

31.

What Deductions shall be made Monthly on Manufactures of Less than $3,000.

The deduction of $83 monthly, may be made when it is not certain that the annual product will not exceed $3,000, otherwise the entire amount should be taxed. (Letter of Commissioner, Nov. 16, 1866.)

32.

Tax upon India Rubber Boots and Shoes.

India rubber boots and shoes under the law of July, 1866, were liable at the rate of five per cent. ad valorem, on articles of wearing apparel manufactured from India rubber." (Letter of Commissioner, Oct. 10, 1866.)

NOTE. They were exempted by amendatory Act of 1867. q. v.

33.

How Cologne Water is to be Taxed.

Under the law of 1866, cologne water was regarded as perfumery, and when put up into bottles, &c., it should be stamped as provided in

schedule "C." When put up and sold by the gallon, &c., it pays five per cent. ad valorem, under section 94.

34.

What the term "Wooden Ware" includes.

Under amendment of July, 1866, the exemption of "wooden ware,' did not include zinc or metallic washboards, mop-handles with iron or metallic heads, wooden faucets, or well and chain buckets. (Letter of Commissioner, Oct. 16, 1866.) (Compare new law of 1867.)

35.

Mode of Taxing Articles of Clothing, Knit or Woven. No change was made under the law of 1866 in the mode of taxing articles of clothing, manufactured or produced directly by weaving or knitting, except in the rate of tax. (Letter of Commissioner, Oct. 27, 1866.)

36.

Exemption of Melodeon Actions, &c., &c.

Melodeon actions, organ boards, reeds, &c., fitted to be enclosed in the boards, &c., made and sold to melodeon and organ manufacturers exclusively for that purpose, who pay the tax on the finished instrument, are exempt from tax, under the amendment of 1866. (Letter of Commissioner, Sept. 8, 1866.)

37.

What is Included in the Term Flax, and the Manufactures thereof.

Under the exemption of "Flax, and the manufactures thereof," is not included crash, diaper, sheetings, &c., the warps of which are cotton, or other materials, and the filling flax yarn. So with the articles for the wear of men, women and children. They are not manufactures of flax entirely, and exemptions are to be construed strictly. of Commissioner, Sept. 11, 1866.)

(Letter

38. Ibidem.

The same ruling is made in case of cord or cordage, made from flax thread or yarn. The thread is exempt, but not the secondary manufac

ture. (Letter of Commissioner, Sept. 22, 1866.)

39.

Repacking and Reinspection of Cigars.

When satisfactory evidence that cigars have been properly inspected, is presented, and have paid the tax imposed upon them, they may be repacked, reinspected, and restamped. (Letter of Commissioner, Oct. 10, 1866)