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1 George T. Hanford, Notice to Manufacturers. United States' Tax Law [i] (1862)

handle is hein.tera/notman0001 and id is 1 raw text is: Notice to: Mallufacturers. nited #tates' tax Waw. The special attention of Manufacturers is called to the Jollowing provisions and requirements of the Excise Tax Law. Thefgeneral principle running through the Excise Law is, that each particular manufacture is taxed or its value though materials used in its production are in themselves manufactures on which a duty has been previously paid. This is true of shoes made from leather, of clothingof all kinds, of engines made from iron, &c., &c., although every article therein has been previously taxed. SECTION 68 provides, That manufacturers liable to be assessed, before commencing or continu- ing such manufacture, he, she or they shall furnish to the Assistant Assessor by the first (lay of October, 1862, a statement subscribed and sworn to, setting forth the place where the man. ufacture is to be carried on, name of the manufactured article, the proposed market for the, same, whether foreign or domestic, and generally the kind and quality manufactured or proposed to be manufactured. Also, he shall within ten days from the first day of each and every month after the first day of September, 1862, make return of the products and sales &r delivery of such manufacture; in form and detail as per blank to be furnished upon application to the Assessor or Assistant Asser- sor, being the form, scope and detail prescribed by the commissioner of internal revente.; Manufacturers, however small their productions, must subscribe to the form of notice by manufacturers, and make monthly returns within ten days from the first of each and every month. They will not, however, be subject Io tax until the Assessor is satisfied that their yearly prodrots will amount to over six hundred dollars. Manufacturers are subject to i liceune tax of ten dollars where the annual sales or products amount to $1,000. SECTION 71 provides, That any party refusing to comply with the above requirements is thereby liable to a fine of FIVE HUNDRED DOLLARS. SECTION 72 provides, That he, she or they shall not only be sub ject to the fine, but the Assistant Assessor must proceed to assess parties so refusing upon such irformation as he may have or may obtain, and the Collector or Deputy Collector.must cllect by summons and sciztrad as pro. 'vided in Section 70. The Assistant Assessors are hereby notified and required to deliver or cause to be delivered by mail or otherwise, one copy of this notice to every person or firm engaged in the manufacture of goods, wares and merchandise, (not specially exempt by the last clause of Section 75,) in their assessment division, on or before the first day of January, 1863. Any party not having complied with the requirements of the law, at the expiration of the ten days thereafter, the Assistant Assessor will proceed at once to assess as provided in Section 72. At the same time he will give notice of such neglect or refusal to the Collector or Deputy Col. lector in the collection district wherein stch parties reside, to the end that the law may be promptly and faithfully executed. Every Assistant Assessor failing to perform his duty promptly, or failing to make returns to thel Assessortby the fifteenth of each and every month, not being prevented therefrom by sickness or other unavoidable accident, shall be discharged from office, and shall moreover forfeit and pay $200, to be recovered for the use of the United States with costs of suits, (as provided for in Sec- tion 14.) Manufacturers should not infer from this notice, that complaint is made of them, as gener- ally and almost universally they have tassumed the heavy burdens devolving upon them, as be- comes men who appreciate the value of the institutions under which they have -prospered, and which they are willing, desirous and determined to maintain. Parties upon whom the burden seems to fall most heavily, and with seeming great severity, are among the first to meet the matter promptly, determining to answer the call of the government in this her day of trial, whatever be the requisite personal sacrifice. Yet there are a few intentionally or carelessly delinquent. All Sich persons are hereby assured that after the 10th day of January next, if found delinquent, the penalties of the law, will be strictly and promptly enforced. Schencctady. December 15th, 1862. CEORCE T. HANFORD, United States X- ssor 18th D1trict, R Y. Reproduction by Permission of Buffalo & Erie County Public Library Buffalo, NY

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