ports, provided no other merchandise than the unappraised goods in bond is placed in the car. It is, of course, to be understood that in such instances the customs officer under whose supervision the car may be opened and goods removed shall certify the facts on the manifest over his signature, and that he shall properly close and lock the cars, noting the register number of the locks upon the manifest. This ruling will, it is thought, obviate the difficulties of which complaint has been made to you.

Respectfully, yours, W. B. HOWELL, Assistant Secretary. COLLECTOR OF CUSTOMS, Galveston, Tex.

(19598.)

Comparative statement of the receipts and expenditures of the United States. INTERNAL REVENUE.

(19599.)
Stamp tax on malt extract.

Malt extract is liable to stamp tax under Schedule B, act of June 13, 1898, the same as

other medicines. The fact that the substance of the article has already paid tax as beer does not operate to exempt it from tax in its new and medicinal form.

TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. O., June 27, 1898. SIR: Schmitt & Shaffer, receivers of the John Kauffman Brewing Company, have written to this office under date of June 20, 1898, stating that they prepare a malt extract which they bottle and sell to the drug trade, and they inclose a set of labels that are placed on the bottles. They ask if this article is taxable under Schedule B, act of June 13, 1898. They have been referred to you. Will you please advise them that this office holds that malt extract is liable to taxation under Schedule B, act of June 13, 1898. The fact that a tax has already been paid on the beer from which the malt extract is made has no bearing on the question of the taxability of the article in its new and medicinal form. Other articles which have paid revenue taxes enter largely into the composition of tonics and patent medicines generally—such as distilled spirits, for instance—but it has never been claimed that such medicines and tonics are not to be stamped for that reason. Very respectfully,

N. B. SCOTT, Commissioner. Mr. BERNHARD BETTMAN,

Collector Internal Revenue, First District, Cincinnati, Ohio.

19

(19600.)

Dealer in tobacco.

*

*

Dealer in cigars liable to special tax when sales for preceding fiscal year exceed 2,250,000

cigars-Any person commencing business as dealer in tobacco or cigars July 1, 1898, or subsequently during the year required to pay special tax whenever sales exceed 50,000 pounds; the special tax will be computed from the first day of the month in which he commenced to engage in the business.

TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. O., June 28, 1898. To collectors of internal revenue :

Section 4 of the act of June 13, 1898, relating to tobacco dealers and manufacturers provides as follows:

SEC. 4. That from and after July first, eighteen hundred and ninetyeight, special taxes on tobacco dealers and manufacturers shall be and hereby are imposed annually as follows, the amount of such annual taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year:

*

* Dealers in tobacco whose annual sales exceed fifty thousand pounds shall each pay twelve dollars.

Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, or cigars shall be regarded as a dealer in tobacco : Provided, That no manufacturer of tobacco, snuff, or cigars shall be required to pay a special tax as dealer in manufactured tobacco and cigars for selling his own products at the place of manufacture.

It is held that 2,500,000 cigars shall be regarded as equivalent to 50,000 pounds of tobacco, and the special tax of dealers will be computed on that basis.

It is assumed that 1,000 cigars is equivalent to 20 pounds of tobacco, and that 1,000 cigarettes is equivalent to 3 pounds of tobacco, for the purpose of determining the liability to special tax under the law.

If the dealer sells tobacco, snuff, cigars, and cigarettes, or only one or more of these articles, and his aggregate annual sales for the fiscal year ending June 30, 1898, exceeded 50,000 pounds, he will be required to pay the special tax commencing July 1, 1898.

It is also held that a person who has not engaged in the business of dealer in tobacco prior to July 1, 1898, but who on that date, or subsequently during the year, engages in the business, will be required to pay the special tax whenever his sales have at any time within the year exceeded 50,000 pounds. The special tax will be computed from the first day of the month in which he commenced to engage in the business.

N. B. SCOTT, Commissioner.

(19601.)
Schedule A, act of June 18, 1898.

Stamp tax on certificates of deposit.

TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., June 28, 1898. SIR: In reply to an inquiry made by Mr. William Spencer, president of the First National Bank of Erie (who has to-day been referred to you), you will please inform him that where a certificate of deposit is issued providing for the payment of interest, though with the condition "if left six months," stamp tax must be paid thereon in accordance with the requirements of the fourth subdivision of section 2 of the act of June 13, 1898, viz: Two cents for any sum not exceeding $100, and "for each additional hundred dollars or fractional part thereof in excess of one hundred dollars, two cents.” Respectfully, yours,

N. B. SCOTT, Commissioner. Mr. JAMES S. FRUIT,

Collector Twenty-third District, Pitlsburg, Pa.

(19602.)

Special tax.

Special taxes required to be paid by small theatrical companies as well as a circus and

other exhibitions.

TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., June 28, 1898. SIR: In reply to the inquiries addressed to you on the 18th and 24th instant by Mr. C. W. Burkart, of Seymour, Ind. (which you have referred to this office), you will please inform him that the special tax imposed by paragraph 7 of section 2 of the act of June 13, 1898, applies to "a small theatrical company” as well as to a circus or other exhibition therein specially referred to.

This act goes into effect July 1 next, but a theatrical company not giving any performance in that month, but simply booking a play then for a first performance to be given at a later period, say, in the month of September, is only required to pay the special tax reckoned from the 1st day of September to the 1st day of July following, at the rate of $100 (sec. 3237, Rev. Stat.).

The full special tax of $100 is required to be paid by a circus, theatrical or other company referred to in this statute when it gives a performance in the month of July. If no performance is given until a

later month, the amount of special tax is to be reckoned from the 1st day of the month in which this liability began to the 1st day of July following, as herein before stated. The full amount of special tax thus found due must be paid at once. It can not be received in installments.

Return thereof must be made and the special tax paid to the collector of the district in which such performance is first begun. A special tax stamp will then be issued by him; and this stamp will answer for the company in any other collection district within the same State in which it is issued, in view of the special provision for this purpose contained in the statute.

The collector of the district in which Seymour is situated is Mr. A. E. Nowlin, Lawrenceburg, Ind., to whom application should be made and special tax paid by any circus or theatrical or other company before beginning any performance in his district. Respectfully, yours,

N. B. SCOTT, Commissioner. Hon. F. M. GRIFFITH, House of Representatives.

(19603.) Stamping of articles taxable under Schedule B by retail dealers. Articles taxable under Schedule B, within the hands of retail dealers July 1, 1898, must, when sold, be stamped according to the retail price as fixed by the manufacturer.

TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C., June 29, 1898. SIR: A. B. Crooks, druggist, of Warren and Searing streets, Newark, has written to this office, under date of June 21, 1898, asking its opinion in reference to the stamping of patent medicines under the new law especially as to such articles as are on hand on the 1st day of July, 1898. He asks if they must be stamped at the marked or selling price, and instances Fellow's Syrup, the printed retail price of which is $1.50, and which he sells at 95 cents.

He has been referred to you. Will you please inform him that these articles when sold must be stamped by him according to the regular retail price as fixed by the manufacturer, which in the case mentioned is $1.50, and would require a stamp of 37 cents. Respectfully, yours,

N. B. SCOTT, Commissioner Mr. WM. D. RUTAN,

Collector Fifth District, Newark, N. J.