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HILJLE DAILY UNION.
- VOT. T NASHVILLE, TENNESSEE, WEDNESDAY, NOVEMBER 26, 1802. NO 196 MAS i 0 it T! 3 ai ! nt Cl, 1 tat o til w) 3 or tin CITY GOVERNMENT. JOHN HUGH 8MITH, Ma por. W I M.I AM 8TIAKE, eorT. JOHN CnUMBLEY, UanhaU Deputy afarafcala Wfc H. Wilkinson, A. C. Tucker, a&4 Jtmn A. Stools. , Clerk of On Mark John Oii:mlle7,-oWo,(lrnt; Jo. L. Ryan, second ; and John Reddlck, third. . Tarn A-eor William Driver. ' Bmm Collector A. B. Hhankland. Water To ttileeor K. B. Garrett 7Veutwr R. Ilenry. Wharf Matter Tliomai Leake. Hupirlnlwlnl o ICorliViuM J. Q. Dodd. SfHT(rtuW of the Water Work James Wyatt. Wife o fc fir Departments-John M. Soabury. fkriofl of the Cemetery -T. II. McBride. ttfr Oeerieer J. L. Htcwurt. C'iy .dUoriwy John McFhall Smith. CITY COUNCIL. Board o Aldermen M. M. Brlou, rresldont ; J. E. Newman,!. A. J. May Held, II.G. Scovet, Wm. 8. Cheat, han, J. C. Smith, M. O. L. Claiborne, and Jas. Robb. Uommon Council W. P. Junes, Prosldent ; William Roberta, T. J. Yarbrough, Win. Driver, Wm. Stewart, Louis Hough, W. MnliluH.Jamos Turner, G.M. Bouth gate, A. J. Colo, Jaa. Davis, Andrew AnderBon, J. B. Knowlcs, and John Crcudy. STAMHNO COMmTTKEH 0 T11S CITY COCHCII,. Finance Knowles, Hcovel and Cole. Water IKorta Anderson, Smith and Claiborne. H&rrfj Yarbrough, Turner, HnuthgaUDavkiSrien, MayQold, Cheatham and Claiborne. Wharf Newman, Stewart and Tumor. Jlotpital Junea, May Hatd and Sloan. fiohooU Cboatharn, Mayfleld and Knowles. firs Department CtenAy , Driver and Newman. Oat Driver, Cheatham and Duvla. Cemetery Smith, Stewart and Newman. ilarket Ihuee RoborU, Stowart and Tumor Slave Uough, Claiborne and Da via. Police Cheatbam, Brlen and Andorion Upringe Hough, Claiborne and Brlen. i Workhou Cheatham, Maylleld and Knowlea. Improvement and Erpendilnrtt Cole, Soovol and t Cready. Puldio Property Ilrion, Clieatbam and Turner. Feet House Maydeld, Jones and Roberta. 0f The Board nl Aldormon mceU the Tuesdays next preocdlug tbo iccond and fourth Thursdays In each month, and the Common Council tbo iccond and fourth Thursday! In each month. NIGHT POLICE ' Captain John Bangh. firtt Lieutenant Vim. Yarbrough. Stoomt Lieutenant John II. Davis. Policemen 'Wm. Jackson, John Cavonder, Nich Da vis, Joel PhllMps, Wm. Bukor, John Cbttrell, William ,eyo, John Knglei, J. W. Wright, John 1-uckott, Kobwt 8oott, W . C. Francis, Thomas Frauds, Andrew Joyco, David Yates, ami Charles Hulltt. ff The rollco Court Is opened every rooming olne o'clock. COUNTY OFFICERS. Bheriftmn M. Hlnton. Dejmtiee Thomas Hob- son and J. K. Buchanan. fttfMr Plilncaa Garrett. ( Trutlee W. Jaaimr Taylor. Curoner N H. UclcUur. Hanyer John Corhltt. Revenue Collector 3. 0. Brlley. Railroad Tax Collector AV '. I). Robertson. amiable for the Nathville Dutriot John D. Gowor and J. E. Newman. COUNTY COURT. Judyeflon. James Whitwortb. Clerk Y. Llndaley Nlcho'. MJT The Judge's Court meets the first Monday In each month, aud tho Quarterly Court, composed of the Magistrates of too Couuty, Is held tho first Mou day in January, April, July and October. I CIRCUIT COURT. Judge lion. Nathaniel Baxter. Clerk Perld C. Lore. ttT Tbo Court moels the Orst Monday In March and September. CRIMINAL COURT, Judge Hon. William K. Turner. Clerk Charles K. DlgRons. 49-The Court meets the first Monday In April Au gust and December. CHANCERY COURT. Chancellor lion. Samuel D. Frtorson. Clerk and Slater J. K. 6 leaves. jST Tho Court meets the Orst Monday in May and November. i. o. o. r. Joua T. IIi, Grand Secretary, should be addressed at ttiuhuule, lenn. i Tenneeeee Ledye, No. 1 Meets every Tuesday Even ing, at their Hull, on the corner of Union and Sum. mor Streets. The ollicers far tho pretent term, are : O. 8. Lesueur, N O.; J. E. Mills, Vd.fJ. L. Weakley, Secretary; L. K. Spain, Treasurer. IVatme Lodge, No. 30 Meets at the same place every Monday Evening. The ollicers are : K. A. Campbell, N.G.; Henry Apple, V.O.J J. L. Terlc, Secretary j II. F. Brown, Treasurer. Bmiley Lodge, No. 90 Meets at their null, on South Cherry street, every Frlilay t.vening. The otlloers are : O. C. Covert, N O. ; Frank Harmau, V.G.; James Wj atl, Secretary j W. M. Mallory , Treasurer. Auror Lodge, No. 108, (German) Meets at the nail, corner of Union and Summer streets, every ' Thnrsday Ivulng. The officer are : Charles Rich, N O.; V. Friedman, V.O.; Bllterllch, Secretary; Ooo. Selforle, Treasurer. Stdgely Encampment, No. 1 Moots at the above nll m the 11 rat and third Wednesdays or tan roomn. VTbe otlloers are: J. E. Mills, CI. ; T. H. McBride, H P. j G. F. Fuller, 8. W.; 1'vter Harris, Jr.,J.W.; John F. Hl.lu, Horlbo ; II. R. Cutter, Treasurer. Clive Branch Keneampment, No. 4 Meets at tho above Ila'l on the second and fourth Wednesday nlKhts of each month. The oltlwrs are- Jas. T Hell, CP.; Henry Apple, ll.l'- L. Muker, S.W.; B. trl.-l main J.W.t Charles Klrnher, Hcnbo; J N. Ward, Davidson Cotjntt Directory Continued. MILITARY QUARTERS AND OFFICERS. Poet Headquarters on High street. Cm. Ncgley, eommandlns;. lHtrirt nead'inartrs on Summer street (Dr. Ford's residence.) W. H. Bldell, Ma). 15th TJ. S. In fantry, A. A. A. J. Pratoet Martkal Headquarters at the Capitol. A. 0. Olllem, Col. 1st Tenn. Infantry. : '. 1 Chief Autamt Quarter-matter Headquarters on Cborry street ; No. 10, (Judge Catron's residence.) Capt. J. D. Bingham. Autnnt Quartermatter No. Cherry street. Capt. R. Stevenson. . Auietant QnartermaMer Vine street, near Mrs. Polk's residence. Capt. R. N. Lamb. A'.utant (fHartemaeter'Xi). 87, Market Street.'. Capt. J. M. Halo. Chief Commlttary Headquarters, No 10, Vine St. Capt. R. Maefoely. Commiuary of BubtUtenotBtoaA street. Capt. 9 I.lttlo. Acting Commiuary of BuhniLew Corner of Broad and College streets. I.leut Diaries Allen. Medical Director Summer street. (Dr. Ford's old residence.) Surgeon, F.. Swift. Medical Purveyor' Office Clinrch street, Mason io Building. J. R. 1'iiiTi.E, Surgeon, 8th Kentucky In fantry, Acting Medical Purveyor. 1 II O S I R C T U S NASHVILLE UNION. Tns N'AHnvii.LS Cwion was commenced a few weeks' since, for the purposo of opsosinK the Rebel Southern Confederacy, and of advocating the restoration of roleml authority, without any abatement, over all the States which have attempted to eocede. It holds as friends all who support, and as foes all who oppose the Union of the Htaies. It has no watchword but Farsnon and Natiokii.itt. With lends and trallo has no compromlso to make. It contends lor tho Federal Constitution and the Laws made in pursuance thereof as the Kupksms Law or Tin land, anything hi tne Uonxtitution and Iwsorany or the Htaios to the contrary notwith. standlnK. It coiitnnils for the Union of the States, because without it the preservation of our liberties and Instl. tutlons and the organization of society Itself are wholly lmiiosHiliie. Tnererore, whatever slunris In Jio way of cruxhlng out the rebellion and restoring e Unlon,must perish, no matter by what name It be ed. To the peoplo of Tenneesee, evor renowned for their devotion to Liberty and Union, nntll they were be trayed to tne rood despotism at Klchmnnd by a per- dlous Hovcrnor aud corrupt Legislature, and who have felt ao heavilv the awful curse of treason and anarchy, we appeal for support, lct the names of rebel olnce holdiTR, Vigilance Committees, and Minuto Men, wbo nuve tilled our borders with mourning, be glbbetted before the world. IM Uuwe ambitious aud avaricious men mno nave plotted our ruin ror tneir own aKgrandizonn'Ut be fastened to the pillory of ahamo, no matter now nigb tnelr "ition in society. IM it be shown now I lie seifBtyieu delnndnrs ot "S(iutinrn KIkIiIs" are now leading maraudinR bands of free-bootrs aud moas-trooners over our btite, Kid' Dapping negroes, stealing horses and cattle, breaking Into nouses. Doming railroad bridges ana cars, and murdering unarmed citizens In cold blood. IaH the truth, so long excluded by the Southern conspirators, now c rculate ireoly through ever netghoornood. aud our cause will assuredly triumph. Will not loyal men everywhere aid us in the dissemination or iacts and the advocacy ofFroe uovernmontr Terms of Subscriptions in Far Funds. Daily Union, single copy, por annum S8 00 " " clubs of teu, each 7 00 Tri weekly, single copy, S 00 " ciuus oi vo, eacn uu Weekly, single copy, 3 10 clubs or ten, earn 1 ou -AII communications on business with tho Office, will be addressed to the 1'UBLI.S11ER8 of the UNION, and all communications to the Editor will be address- to S. C. MFRCF.B Editors ol loyal newspapers will do us a great kind nesa by re publishing the foregoing or Its substance The current transactions in Tennessee for months to ome will be highly interesting to an lovers or tbelr I her free Institutions, and the columns of the Union will furnish the earliest and most reliable history of these events. UATKS OF ADVERTISING. (ran uxss os lsh8 to oonHTrrrra A mjcais.) 1 Square, 1 day, $1 00 ach additonal insertion f to l week, s vu eacn auuuionai square i cu 8 " 4 60 S 00 1 month, 6 00 S " 9 00 s " oo e is oo 13 it aj 00 8 00 4 60 t 00 8 00 10 00 ToADVKUTISKItS in DKTAIL TUB BATSH WILL BS AS FOLLOWS : Quarter Column, 1 month .IS 00 .. !W CO it 2 S .. 0 " .. li ' .. . .1 month,, 2 " .. .. 24 00 .. 0 00 .. 80 00 .. W 00 .. 80 00 .. 85 00 .. 65 00 .. 85 (10 .. 80 00 Half Column.. S 6 12 ...I i 8 e ii One Column.. . 40 00 .. 4 00 .. TO ( 0 .. 110 00 Advertisements occnnvlni any special position in- tide, '10 er cent, additional ; special potdUou outaulo, 10 per coot. met- Advertisements inserted In the Local Column charged at the rate of twenty cents per line. Changes may lie made periouirauy wnen areeu noon: bill every sucn cnaniie win mvoive vaira ntu. tn be iiaid for bv the advertiser. sr Advertuert exceeding lACLipace oontranea jor win be charged ror the exceee. Marriage and luueral Notices, Whou exceeding Ave Hues, will be charged at tho usual advertwiug rates. Announcements of Candidates. Fob Stats Omcaua. ..810 00 .. 6 ot) .. 8 00 ' t'oexTf " . 1 CitT " Cab required in advam e tot all advertlaementa, auless by swcial agreement. We, the undorsigund, have this day adopted the above rates, to which we bind ourwlvea strictly to Adhere. WM. CAMERON, for the l wim. JOHN WALLACE, for the IHepaUk NAsarn.LS.Teun., July 12,186.1. Published ly an 'Association of Printers. Office em Printers' Alley between I nion and Dcaderlck Streets. WEDNESDAY MORNING, NOV. 20, 18C2 THE FEDERAL TAX. Important to Merchants, Manufac turers, Attorneys, Brokers, etc. Decisional of the Commisialoner of In ternal ltevenue Ironi No, 1 to 33 Iuclulve OFriCIAL C0PY.1 ..Treasury Department. Office of Internal Revenue ) October, 18C2. J NO. 1 GENERAL TRINCirLB OF THE EXCIHB LAW. The general principle of the Excise Law is, that each particular manufacture is taxed for its value, though materials used in its production are, in themselves manufactures, on which a duty has been previously paid. 1 his is true of shoes made from taxed leather, of engines made from iron, on which a tax has been paid, etc., etc. Where a manufacturer has goods on hand at the place of manufacture, but has not taken out a license, nor kept his factory in operation since September 1st.; such goods are subject to duty whenever sold or removed horn the place of man ufacture. NO. Z CONCERNING TUB TANNING OF LEATHER. A tanner who receives hides from other parties, (owners,) upon an agreement to tan the same by the piece, or by the pound, may remove the tauned leather, without inspection, to such owners, whenever it is ready to go forward; hav ing lirst obtained and tiled at this ollice the written certificate of the Assessor and Collector of the District in which the tannery is situated, that in their judg ment such removal will not be prejudicial to lite just administration of theiiixcise Law: Provided, that every tanner so re moving tanned leatner snail make a monthly return to the Assessor of tho District of the number and weight of the sides or pieces of leather so removed; and provided, that he shall furnish to the Assessor, monthly, the inspector s certib cate of the weight and quality of the leather so removed during the preceding month, and that the tax shall be paid in the district where the tannery is situated. NO. 3 IN REFERENCE TO TANNING LEATHER AND MAKING SHOES. Tanning leather and manufacturing shoes are distinct branches of manufac tures, and the product of each must be taxed, though the same person may be engaged in both branches of business. The cutting of soles, however, as sub I jeeting the material to no new process af- fecting its quality, may be considered as part of the Bhocmaking, and exempt as such from taxation as a separate manu facture. Finished or curried upper leather made from rough leather, upon which the tax has actually been paid, is not subject to any additional tax in consequence ef such linishing or currying. no. 4 in reference TO tub place WHERE A MANUFACTURES. S LICENSE BUOULD DK TAKEN OUT AND THE TAX PAID. A manufacturer's license should be taken out in the district where the man' ufactory is situated. The taxes must also be paid to the collector of tho same dis trict. Goods sent by a manufacturing estab lishment to its agent, are regarded as still in the factory. In such cases the tax is due when the goods are sold, or removed from the agent's hands. A commission merchant cannot be re garded as an agent; and whenever goods are removed from the factory and sent to a commission house, they are at once lia ble to assessment. HO. 0 IN REFERENCE TO GOODS PRINTED SINCE AUGUST IllST. CfX)N CLOTHS MAN UFACTURED PREVIOUS TO BErT. 1ST. Goods printed since August 31st, upon cloths manufactured previous to Septem ber 1st, on which no duty or tax has been paid, 'are liable to assessment upon the present value of the goods. The provision of hec. io, authorizes. an assessment upon the increased value only when the duty or tax shall have been paid before the cloths were so prepared or printed. Manufacturers of rubier, oil, and oth er cloth, using goods, on which the tax has been paid, are liable to taxation only upon the increased value. NO. C. IN REOAUI) TO THE TAX UPON MAN UFACTURES I'HOIiCCED SINCE THE UlsT PAY Or" AUGUST, AND DKI.IVERU) irl'Kll CONTRACTS OF BALE, MADE PRIOR TO THE lnT OK JULY LAST. The manufacturer will pay the duty upon such good a, without regard to the fact of such contract. The manufacturer will bo authorized to collect of the purchaser the amount of the taxes to paid, whenever satisfac tory proof shall be furnished to the Corn missioner of Internal Revenue, that the contract was made prior to the 1st day of July last, and in good faith, between tne parties, ana towards the government, and that the taxes properly assessed upon spch goods or manufactures, have been actually paid by the Bellcr. A manufacturer of any, article for tne government, muBt pay the tax as though lie were selling to an individual. NO. 7.-IN REFERENCE TO MANUFACTURERS OF CLOTHING. When persons receive from a manufac- Hirer of clothing, whether in the same town or at a distance, garments to be made, and, when finished, to bo returned to the manufacturer orowner as aforesaid, such persons may not be required to pay the tax ot three per cent, on the value thereof: Provided, that at the request of the assistant assessor they make out a list subscribed and sworn; which list shall contain the quantity of garments bo made up, during each month, and as near as may be, tne value thereof; to- getner with the name ana residence oi the person for Whom the labor has been performed. Such list shall be transmit ted, by the assessor receiving the same, 1 to the assessor of the district wherein the owner of the goods resides, or has his usual place of business, to the end, that the tax thereon due, under the excise laws, may be paid in the district where the actual owner's place of business is situated. NO. 8. IS REGARD TO IRON CASTINGS. 1st. All castings which are so well known, and so generally used, as to have a commercial value, must bo taxed as manufactures when sold or removed 2d. Other castings, made upon order of a special machinist, but which are not known to the trade as manufactures in themselves, are exempt, not being manu fact urea within tho contemplation of the law. iiuu.in.iouu vaoiiiiiso ""Ii he must pay a tax thereon. If, however, he manufactures castings, and uses them ...... , - . I tides, the tax can be assessed only on tha laar.. I hn rionf. in lew t.hA ty Ha- I . . -"j , pends upon the fact of Bale, or removal for sale or consumption. NO. 9--IN RBLATION TO PARTNERSHIPS. Section 6 provides that any number of persons carrying on business in co-part nership may be licensed to transact such business at the place, and in the manner specified in the license. In order that ena linnnon nrill a vfi ! 1 fnr anxrara 1 norom a T6rftl Persons or members of a firm, the Assessor must be satisfied satisfied 1st. That a legal and lorn fule partner ship exists, and not merely an arrange mentor understanding by which toevado the full effect of the license law. 2d. That the parties have a place of business, and only one place, which is common to all 3d. That the alleged members are mu tually responsible for the acts of each other, and that they jointly share the benefits and suffer the losses of a com mon business. 4t,h. That the Darties. on no occasion transact business on private account in the branch for which the firm purports to have been organized. N0.1U-IN befeuencbj to lawi EuB, etc. A lawyer having taken out a license to practice law in a certain State, for one year, will not be permitted to remove Qwith the design ol permanently loca- ii c i . i . I .....- u:. I ting) to another State, and practice his profession there, without having first ta ken out a new licence in the State to which be may have removed. If, how ever, the olflce from which tho lawyer re moves be taken by another lawyer, his license might be made available to the new comer, under section 63. A lawyer licensed to practice law in a certain State, may, however, go into an other State or into another county of the the same Stale, on a temporary employ ment to argue a cause, or to give advice to clients, without being required to take out a license in such State or couuty. A lawyer who displays a sin at bis! residence, and transacts business there, as well as at his ollice, must take out two licenses. If a person holds out to the publio by words, deeds or writing, that he is en gaged in any kind of business requiring license, he must take license therefor, al though the business in question may not be his chief or exclusive occupation. NO. 11 IN REFERENCE TO MARKETMEN AND OTHER DEALERS. Generally the business of one who keeps a stall in the market is that of a retail dealer. There are exceptions, now- ever. The assistant assessor and asses- no. 18. in reference to bale of LI eor must judge iu each case. If the dealer quoits, sells thielly or eutirely to consumers, ! Alcohol, or spiritous liquors of any though he may often sell in the original kind, can only bo used by an apothecary packages, he should be classed as a retail in cmijxiuruliny medicines, dealer. If, on the other hand, his sales Wheii sold otherwise, he will be re are generally in the original packages, or quired to tako license as a dealer, if it is his occupation to sell to those who A license to wholesale liquor, confers buv to Sell again, or if this part of his 1 . " . . - . .' . . - . . . . . i business is considerable, so much that lio depends uimti and procures stock with reference to it, he should be classed as a wholesale dealer, even though he sella at retail. The law contemplates sales at retail by wholesale dealers. A dealer who tells soap, oandles, tea, starch, or other article by the original package, or salt by the wagon load, Ac, &c, to consumers, is not a wholesale dealer under the law, but if he sells to those who sell again, lie will be required to nave a wholesale dealer s license. A furniture dealer who sells a bureau, sofa, or table, to customers for their own use, whether in the package in which ho rc- ceived it or not, is not a wholesale dealer. NO. 12. IN REFRRKNOR TO COLLECTORS OF RENTS. A person engaged in settling an estate, who collects rents, inerelv as an incident thereto, and not as an occupation, is not liable to a licenso as a commercial bro. ker. If, however, he in any way indi- cates his readiness to engage in such, and accepts it whenever ottered, then he is liable to a license tax, under Sec. (VI, item 14. The amount of business ac- tually done, is not conclusive evidence upon the point. I he main inquiry is, is it tho person's occupation "to purchase, rent, or sell real estate for others?" Nor is it necessary that he should be engaged exclusively in this employment. NO. 1J IN REFERENCE! TO DROEKRS AND BANKERS. It is impossible to lay down an arbi trary rule by which to test a man's busi ness, and decide whether he is a broker or a banker. The law is explicit. As sistant assessors must exerciso their best I judgment, with the facts of each case in view, rarties who leel aggrieved can appeal to assessors. If any attempt were made to decide in advance, such a decision would confuse the judgment of the local ollicers, rather than aid it. NO. li CONCERNING SAVINGS INSTITU TIONS. The tax of three per centum must bo paid on all dividends declared due and payable after Sept. 1st, 18G2. The same tax must also be paid on all sums, added to surplus or contingent funds. T nm not lWHrA nf anv lirnviaiAn nf law hit w i r l nrnmrti nl hub mm i n road or bank Btock8 are . f ax atiorj) when divided am policy hold 471 DiutaiiwiuiiDt x tlll ui UIJU11UU that the tax must be withheld from all j- i i i .... uiviuenus anu sums auaeu to surplus funds, and the amount eo withheld be paidover to tho government. NO. 15 IN REGARD TO RECTIFIER 8 LI CENSE. This basis for calculating the amount of license duty, that a rectifier of liquor . , . . , ; i ., tj .... i T. J"' uer internal itevenuo I va ui i ciu ui in nan MnniaSninn1 nnr ilinn A f nallnnA . l. -"y""b ."' I I,nmul;eu "J l" process or recuncai ion ; and not on the quantity of proof liiiuor used. .Rectifiers will keep a record of the qnantity of liquor produced, and will be required to make a montbly return of tho. LBame tho ""t"t assessor, sub- scribed and sworn, and to pay the amount ot license tax accrued thereon, when re quired by the collector. NO. 16 IN REFFERENCB TO EXPORTATION OF DISTILLED SPIRITS AND COAL OIL, Distilled spirits may bo removed from the place of manufacture, for the purpose ' heing exported, or for tho purpose of being redistilled for export; and refined coal oil may be removed for the purposo I of being exported, after tho quantity of oil or spirits so removed shall have been ascertained by inspection, according to the provisions of the excise law, upon and with the written permission of the Collector (see form No. 31) of the district, . i ii : .i ' without payment of tho tax thereon, previous to such removal. The owner thereof having first given bonds(form No. 32) to the United States, with sullicient sureties in at least double the amount of said dutr, to export said spirit or oil, or pay the duties thereon within a period not exceeding ninety days, from the date of said bond. This bond must be civen bv tho owikt ofthe spirit or oil, whether distilled or otherwise, and must be executed to the satisfaction of the Collector before the spirit or oil is removed from the premis es where distilled or manufactured. When a bond for export has been given ' and a permit granted, the spirits or oil may be exported from the specified port, without the intervention of the collector, under the excise laws, at such port. NO. 17-IN REGARD TO TUB MANUFACTURE OF AI.OOUOL FROM WniSKEY, DISTILLED AND REMOVED FROM THE PLACE OP MANU FACTURE PRIOR TOBEPTF.MDEIl 1st, 18G2. Alcohol manufactured from whiskey, distilled prior to Sept. 1st, 1802, and on which an excise tax has not been paid, 11L - I! A A J. I. . . i win be iuf)ject to , dut of liree' cent wl mllre1li. no aullmrifv nnim Mie nart v hwldinir auch J 1 J " license to retail liquor. Nor does a li- cense to sell liquor authorize the sale of any other kind of merchandise. NO. 20.- IN RF.FERENCB TO IUSTILLATT. (CRANTINO PERMITS TO REMOTE, dfcC.) 1st. Collectors mar trrant nermits to producers of coal oil, not refined, and not known as " Distillate, to remove such distillate from tho plane of pro duction for the purpose of refining tbo same elsewhere, upon condition that the producer or owner first give bonds to the satisfaction of the collector of the dis trict where the same is produced, that tho distillate shall be so refined, and the tax or duty thereon paid to the Collector of the district, where the samo shall bo re fined. Provided hnocver. that the oil- when reflnod, may be bonded for expor tation, under the regulations relatiug to tho exportation of coal oil. 2d. It shall be the tlulv of Collectors and deputy collectors, before granting a permit for tho removal of distillate, to cause tho casks containing the same to be marked in such manner that they may be identuicd ; and tho permit shall contain an accurate description of such marks, and a copy of the permit shall lie trans mitted to tho Collector of tho district to. which the distillate is to be removed. NO. 21. INTERPRETING SECTION 77, IN RE LATION TO CARRIAGES, YACHTS, BILLIARD TABLES, AND 1'LATE. Sec. 77. The phrase "any person or persons owning, possessing r keeping any carriage, yacht, and billiard table," is to be interpreted as referring to threo different classes of owners, viz : Such as possess any carriage ; and as a second class, such as possess any yacht ; and aa a third class such as possess any billiard table There is nothing in the wording of the law referring to plate, that could lead to the inference that the tax upon it is to be made contingent upon tho keeping of a carriage, yacht, or billard table. the tax of ten dollars upon billiard tables kept for use, as provided in sched ule A, does not apply to billard tables kept for hire, and subjected to a license tax in section C 1, article 20. Ihe phrase, "kept for use, employed in reference to silver plate, is construed to except silver plate or waro "kept for sale, and also that which is in posses sion of a family or its members, as souv enirs or kecpsakeB. I ho plate properly taxable, is that which has been purchased for the use of the family, or has been presented to the family, as a part of the household furni ture, and as such is kept for use, whether for ornatnent or actual service. In the execution of tho law, assessors are di rected to allow owners of silver-waro to have the samo weighed, and to make ro port thereof. I nil - no. -o defining who must havk a TED- i I'utn o ijii.edh. Dealers in ice, who supply customers from carts and wagons, collecting their bills monthly or at the end of the Beason, do not require a peddler's license for such carts and wagons, although occa- ainnal small s.aloa of i r n.nrl0 i, Buch drivers. They do not travel from place to place for tho purpose of selling, but to deliver what has been previously sold. The same rule applies to milk wagons, grocer's wagons, baker's and butcher's carts, used to deliver what was previously purchased or contracted for. It does not apply to bread, meat and fish carts, dealers in fruit and vegetables. owned or hired and run for tho purpose of selling (peddling) their contents from house to house. A farmer who sells the products of his own farm, by travelling from house to house, is not a peddler; but a person who buys and sells as an occapat ion, and does his business whilo traveling from house to house, or place to plaw. must I . . I .. ' take license as a peddler. 7ri lie ferenes to PhotngrapJters. I'hotographers may be allowed to travel from place to place, under license) as photographers. Each license in this case Bhould state the place of residence of the photographer, and should specify that he is to travel. NO. 21 IN REKEnENCf TO WHERE THE LI CENSE OK VESSELS SHALL BE TAKEN OUT. r(he license of steam and sailing pack ets, as provided in section Cl, article 11, must, in all cases, bo taken out, and the tax paid by the person or Unit having the care or management of the steamer or vessel specitled in tho law at the princi pal terminus or landing thereof, whether such person or firm bo known as owner, or agent. NO. 25 IN RELATION TO NEWSPAPERS. If weekly, tri-wetkly, and daily news papers are published in one ollice by the same parties, and aro composed princi pally of the same matter, though the matter in them may differ to some ex tent, thero can be no doubt that they aro to bo regarded as one paper, and are lia ble to taxation, if their combined circu lation exceeds two thousand copies. NO. 20 THE RETURN'S OF RAILROADS OF THEIR RECEIPTS FOU TRANSPORTATION. Ac The returns of railroads of their re ceipts for the trarivrtation of passen gers, should be nude at their principal ollice or place of business. Where sev- i . ... . i . I ..4 ! erai mans are so united as to nave uui one ollice, the return may be made oa continued on second page. Treasurer.