bleaching, is not to be determined in such cases by comparing their value when dyed, &c., with their original cost. The values immedi ately before and after dyeing, &c., are the bases of comparison. This value will, at least, equal the cost of dyeing, printing or bleaching, and may be more.

The rule of this office is to tax the dyer, printer or bleacher when he purchases goods, and dyes, prints, or bleaches them, or receives from manufacturers or dealers new goods on which a tax or duty has been paid to be dyed, printed or bleached, or cloths which have become unsaleable, not from use, accident or decay, but from change of style, color, print or fashion, to be re-dyed, printed, or bleached, five per cent. on increased value. But the re-dyeing of dresses, shawls and other articles of clothing which have become impaired by use, accident or decay, is regarded as repairs, and therefore exempt from taxation.

Yours respectfully,

S. LASAR, Esq.

THOMAS HARLAND, Dept. Commissioner.

59.

Construction of term “Barrels, &c., for reception of Fluids." By the excise act of July 13, 1866, 'barrels and casks other than those used for the reception of fluids," are exempt from tax. Under this provision, barrels and casks not capable of holding fluids, and which are used for packing flour, lime, nails, dry paints, &c., are exempt from tax. But kegs in which white lead, ground in oil, is packed, are generally substantial articles, made water tight, and which are not entitled to exemption. (Letter of Commissioner, Oct. 18, 1866.)

tax.

60.

Small Oil Cans for Oiling Machinery not Exempt.

By the act of July 13, 1866, tin cans used for oil are exempt from Under this designation are not included the small vessels commonly used for applying oil to machinery, &c. (Letter of Commissioner, Dec. 27, 1866.)

61.

What Yarn is Taxable.

Under the terms, "yarn for weaving, braiding, and manufacturing purposes exclusively" includes all yarns for whatever purpose the same may be used. (Letter of Commissioner, Dec. 31, 1866.)

62.

Tax on "Holland Shades."

"Holland shades" not being specially provided for in the law of 1866, are taxable at the rate of 5 per cent. on their full value, unless they are sold at a price not exceeding five per cent. above the cost of materials used in their manufacture; in which case they are exempt. (Letter of Commissioner, Sept. 20, 1866.)

63.

Tax on Chairs, Chair-stuff, Legs of Pianos, &c.

Chairs manufactured from taxed chair-stuff, are taxable on the increased value only. It should be borne in mind, however, that chairstuff is not taxable unless finished, and bored, or mortised, ready to put together. The cost of taxed legs and cases of pianos, may be deducted from the value of pianos of which they form a part; but no deduction has been allowed for the cost of taxed lyres. Cords, tassels, and fringes, made wholly of taxed thread, yarn, or warp, are taxable on increased value only, but if they are made in part of article other than thread, yarn, or warp, they are taxable on entire value when sold or used. (Letter of Commissioner, Oct. 16, 1866.)

64.

Tax on Charcoal and Foundry Facings.

Under the present excise law charcoal and mineral coal are exempt from tax; but foundry facings are regarded as a manufacture from charcoal, and taxable at the rate of five per cent. ad valorem, under the general provision of section 94. (Letter of Commissioner, Dec. 3, 1866.)

65.

Illuminating, Lubricating and other Mineral Oils.

Illuminating, lubricating, and other mineral oils, marking between thirty-six degrees and fifty-nine degrees, inclusive, Baume's hydrometer, the product of the distillation, re-distillation, or refining of crude petroleum, are taxable at the rate of twenty cents per gallon, without regard to the specific gravity of the petroleum from which they are produced. (Letter of Commissioner, Feb. 1867.)

Cotton Motes.

The article known as cotton motes is subject to a tax of three cents per pound. (Letter of Commissioner, Feb. 1867.)

66.

Kaolin and China Clay Exempt.

Kaolin or china clay being a preparation of clay by washing the crude material and freeing it from extraneous matter, and impurities is not a manufacture taxable. (Letter of Commissioner, Jan. 1867.)

STAMP DUTIES.

67.

Stamp Duty on Leases, or Contracts for Rent or use of Real Estate based on Annual value.

The stamp duty upon a lease, agreement, memorandum or contract for the hire, use, or rent of any land, tenement or portion thereof, is based upon the annual rent or retail value of the property leased, and the duty is the same whether the lease be for one year, for a term of years, or for the fractional part of a year only.

68.

Stamp Duty on Bills, Single or Obligatory.

A bill single or a bill obligatory, i. e., an instrument in the form of a promissory note, under seal, is subject to stamp duty as written or printed evidence of amount of money to be paid on demand or at a time designated, at the rate of five cents for each one hundred dollars or fractional part thereof.

69.

Stamp Duty on Writ or other Process on Appeal to Court of Record.

A fifty cent stamp is required upon a writ or other process on appeal from a Justice's court or other court of inferior jurisdiction to a court of record; and this stamp covers all the papers necessary to the taking of the appeal and to the entry of the action in the court of appellate jurisdiction.

70.

Conveyance from Municipal Corporations, &c., of Lands sold for Taxes exempt from Stamp Duty.

A conveyance of lands sold for unpaid taxes issued since August 1st, 1866, by the officers of any, county, town, or other municipal corporation in the discharge of their strictly official duties, is exempt from stamp tax.

21.

Assignment or Transfer of Mortgage or Insurance Policy, liable to Stamp Duty.

The assignment or transfer of a mortgage or of a policy of insurance is subject to stamp tax, whether there be a sale or not; such for instance as a transfer from the legal owner to the equitable one

72.

Jurat to an Affidavit exempt from Stamp Duty in certain cases. The jurat to an affidavit of the correctness of a return of property for taxation when made before an assessor of State, County, Town, or other municipal taxes, is exempt from tax duty if the administration of the oath is part of the Assessor's official duties.

73.

Registry of a Judgment exempt from Stamp Duty.

No stamp is necessary upon the registry of a judgment, even though the registry is such in its legal effect as to create a lien which operates as a mortgage upon the property of the judgment debtor.

74.

Assignments for benefit of Creditors liable to Stamp Duty. An assignment of real or personal property or of both for the benefit of creditors, should be stamped as an argument or contract.

75.

Stamp Duties on Protests accrues for each and every Note, Bills of Exchange, Drafts, &c.

A stamp duty of twenty-five cents is imposed upon the "protest of every note, bill of exchange, check or draft," and upon every marine protest. If several notes, bills of exchange, drafts, &c., are protested at the same time and all attached to one and the same certificate, stamps should be affixed to the amount of twenty-five cents for each note, bill, draft, &c., thus protested.

76.

Duplicate &c., Leases all require Stamps.

When leases are executed in duplicate, triplicate, &c., all require stamps as original, but mere copies are exempt. If notes are given for the consideration of a lease, they must be stamped as well as the lease. (Letter of Commissioner, Sept. 11, 1866.)

Stamp Tax on Note Endorsements, &c.

The endorsement of a partial payment on the back of a note is regarded as a new memorandum, not subject to stamp duty.

The agreement to waive protest and notice of protest signed by the party making it is subject to stamp duty as a contract or agreement. (Letter of Commissioner, July 6, 1866.)

78.

Stamp Tax on Substituted Notes.

New promissory notes substituted for others that had been destroyed

after having been properly stamped, and not renewals of notes payable at different dates, do not require to be stamped. It would be otherwise if new notes, of different dates or otherwise changed, were given. (Letter of Commissioner, Nov. 28, 1866.)

779.

Stamp Tax on Special Powers, &c., in Deeds.

Extraordinary powers, special covenants, &c., sometimes inserted in deeds, and not contained in common forms, are liable to same stamp as if issued separately. (Letter of Commissioner, Nov. 15, 1866.)

80.

Relative to the Taxes upon Canned Meats, Vegetables, &c.

By the amendatory act of July 13, 1866, a stamp duty is imposed upon "every can, bottle, or other single package containing meats, fish, shell-fish, fruits, vegetables, sauces, sirups, prepared mustard, jams, or jellies contained therein, and packed or sealed, made, prepared, and sold, or offered for sale, or removed for consumption, in the United States, on or after the first day of October, eighteen hundred and sixty

six.”

While it is believed that it was the purpose and intent of Congress to impose a stamp tax upon the above-named articles, if sold or offered for sale or removed for consumption in the United States, on or after October 1, 1866, regardless of the time of their manufacture or production, that intent is so imperfectly expressed as to render it doubtful whether, under a proper construction of the language of the statute, such a tax can be collected.

Internal Revenue officers are therefore instructed not to interfere with the possession or sale of such articles, of domestic manufacture or production, when satisfactory evidence is furnished that they were prepared and passed out of the possession of the producer prior to the first day of October.

Oysters and other shell-fish are often removed from the shell, and, without undergoing any process for their preservation, are placed, in a raw state, in tin or other vessels, for the sole purpose of transportation in ice. When put up in this manner, and for this purpose only, they are not regarded as canned within the meaning and intent of the law, no stamps will be required upon them.

and

Articles named in schedule C, when imported, or of foreign manufacture, are liable to the stamp tax in addition to the import duties thereon. When, however, such imported articles, except playing cards, lucifer or friction matches, cigar lights, and wax tapers, are sold in the original and unbroken packages in which the bottles or other enclosures were packed by the manufacturer, the person so selling them is not subject to any penalty on account of the want of a proper stamp; but