This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1864 Excerpt: ...cigar lights, and wax tapers? are not to take effect until September 1, 1864; but until that time the tax is to be assessed and collected as heretofore, at the rate of three per cent. ad valorem; and on and after September 1st, every package or parcel sold by any person, firm, .company, or corporation, must be stamped ...
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1864 Excerpt: ...cigar lights, and wax tapers? are not to take effect until September 1, 1864; but until that time the tax is to be assessed and collected as heretofore, at the rate of three per cent. ad valorem; and on and after September 1st, every package or parcel sold by any person, firm, .company, or corporation, must be stamped as provided by the law. 'Photographs and other sun pictures, which are copies of engravings or works of;art, or which are used for the illustration of books, or which are so small that stamps cannot be affixed, are exempt from stamp duty. In lieu thereof, they are subject to a duty of five per cent. ad valorem. The price of a photograph by which the stamp duty is determined, is held to be 'the price which is received for such photograph, including the case or frame; as well as any labor which may have been expended upon the picture. Imported articles, when sold in the original and unbroken package in which they were imported, are not subject to stamp duty, but they become so as soon as the packages are opened. Circular No. 20., STAMP REGULATIONS.. The following Regulations in regard to revenue stamps have been adopted by this office: Revenue stamps may be ordered from this office in amounts of not less than fifty dollars. Purchasers desiring smaller amounts should make application to a Collector of Internal Revenue, or Deputy Collector, Assessor, Assistant Treasurer of the United States, Postmaster, or other dealer in stamps. Orders to this office should cover remittances of Treasury Notes, or a certificate of a United States Assistant Treasurer, or Designated Depositary, of a deposit made for the purchase of stamps. If the deposit is made in a National Bank, the duplicate certificate is to be sent to this office; in all other cases, the origin..
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All Editions of The Tax Payers' Guide; Containing the Rulings and Decisions of the Hon.Joseph J.Lewis, Commissioner of Internal Revenue, Under the Act of June 30,1864
