decides that, even where he finds his own material and cuts a stamp, seal, or die, for a specific purpose, so that it would be of no special value to any one but the owner, he is not a manufacturer. (Com'r Boutw., N. Y. Trans., Dec. 16, '62.)

To ascertain whether a manufacturer's annual receipts amount to $1,000, the sales from taxable manufactures only are to be taken. Receipts derived from repairs, special job work, &c., are not to be included. But, as in the case of dress-makers, tailors and the like, the price of the goods (and not the labor only), as finished, is to be included. (Com'r Boutw., N. Y. Trans., Dec. 3, '62.)

Custom work. By the amendatory act of March 3, 1863, tailors, boot-makers, milliners, and dress-makers are exempted from payment of duty on articles made to order, to the amount of $1,000, and pay only one per cent, ad valorem, on their custom work when it exceeds $1,000 a year. It is doubtful whether this limitation affects their liability to license as manufacturers. The commissioner has decided that a person, though manufacturing only to order, and offering no goods for sale, is a manufacturer. (Com'r Boutw., N. Y. Post, Oct. 21, '62.)

Mechanics.-The commissioner decides that mechanics, such as carpenters, masons, and painters, who furnish respectively the material commonly used by them, will be required to take license as dealers, whenever their annual sales of such material exceed $1,000.

It would be impossible in this place to specify each trade or business requiring a manufacturer's license. We cite only a few, which the commissioner has decided, one way or the other:

Gold and silver foil is a manufacture, and makers of it require license. (Com'r Boutw., N. Y. Trib., Nov. 20, '62.) Jewelry.-Persons engaged in cutting and preparing diamonds, emeralds, and other jewelry, are manufacturers. (Id., N. Y. Trans., Oct. 29, '62.)

Job printers, lithographers, and the like, are manufacturers or dealers, as the case may be.

See PRINTERS, infra.

Stationers who prepare blank books, diaries, &c., are manufacturers. (N. Y. Trans., Dec. 12.)

Stone cutters, and workers in marble, &c., are required to take out license as manufacturers. (Id., N. Y. Trans., Oct. 30, '62.)

2. THE LICENSE, WHERE TAKEN OUT.

The license is to be taken out in the district where the factory is situated. (Com'r Boutw., Decis. No. 4.) When a manufacturer-e. g., a cooper-has several shops, but all under the charge of one foreman, and has but one office where the buying and selling, and all business connected therewith, is conduct-d, a license is required for each shop. (Id., N. Y. Trans., Nov. 1, '62.) Owners of more than one mill or fac tory must take out a license for each, when they are on separate and distinct premises. (Id., N. Y. Trans., Nov. 17, '62.)

3. APPLICATION FOR LICENSE.

It is provided, by section 68, that manufacturers, before commencing any manufacture, or if already commenced, within 30 days after the act takes effect (Sept. 1, '62), must furnish the assistant assessor of the district where the manufacture is to be carried on with a verified statement, setting forth

1. The place where the manufacture is to be carried on. 2. The name of the article manufactured, or proposed to be manufactured.

3. The proposed market, whether foreign or domestic. 4. Generally, the kind and quality of the manufactured article. (§ 68.)

The penalty for failure to comply with this provision is $500, and forfeiture of goods. (§ 71.)

See LICENSES IN GENERAL, supra.

MANUFACTURES IN GENERAL.

ARTICLE 1. THE DUTY-WHO IS LIABLE FOR.

Section 1. The manufacturer.

2. The purchaser.

ARTICLE 2. THE DUTY-HOW AND UPON WHAT ESTIMATED.
Section 1. The full value.

2. The increased value.

8. Manufactures used in the construction of

other manufactures.

4. Enumeration of manufactures.

5. What constitutes a manufacture.

ARTICLE 8. PAYMENT OF THE DUTY.

Section 1. When paid-monthly returns.
2. Where paid.

ARTICLE 4. PENALTIES, AND PROCEEDINGS TO COLLECT UNPAID TAXES.

Sections 68 to 88, inclusive, contain the provisions relating to the several specific and ad valorem duties imposed by the act.

For the amount of duty upon each manufacture, the reader is referred to the name of the article in its alphabetical order.

Under this head it is proposed to state the requirements of the act relating to manufacturers' returns, the payment of the tax, penalties for non-compliance, and such general observations on the subject as may be suggested.

For all matters relating to the manufacturers' license; amount of; application for; who are deemed manufacturers requiring license, &c., consult MANUFACTURERS, Ssupra.

ARTICLE 1.-THE DUTY-WHO IS LIABLE FOR.

§ 1. The Manufacturer.

Manufacturers pay either a specific or an ad valorem duty, as provided by the act, upon every manufacture, where sold or removed for sale, from their factory, except as below stated:

Every manufacturer whose business amounts to $1,000 per year, requires a license; but he need pay no duty upon his manufactures unless his yearly business exceeds $600. Where the annual product of his manufactures fall under that amount, he is exempt. This does not include spirituous and malt liquors, and manufactured tobacco (§ 73). The same section provides that all articles manufactured by a person for his own use or consumption are exempt. But "this shall not apply to any business or transaction where one party furnishes the materials, or any part thereof, and employs another party to make or finish the articles, paying or promising to pay therefor, and receiving the articles" (§ 73). The best construction we can give to this proviso is, that parties doing custom work, on material furnished them by their employer, must pay duty on the article when made, notwithstanding their annual receipts amount to less than $600.

Thus, tailors, dress-makers, and the like, making articles from material furnished by the employer, must pay a duty on the manufactured article when finished, even though their annual receipts are under $600. The $600 limitation, in the case of tailors, boot-makers, milliners, and dress-makers, is now enlarged to $1,000.

See Decision No. 83, p. 308, infra.

But the employee may avoid paying the duty by the following regulation of the commissioner:

When one party furnishes the materials, or any part there

of, and employs another party to manufacture, make, or finish the goods, wares, and merchandise, or articles, paying or promising to pay therefor, and receiving the goods, wares, or articles, whether the parties are in the same or in different places, the party so employed may not be required to pay the tax on the value thereof; provided that, at the request of the assessor, or assistant assessor, the party employed shall make out a list, subscribed and sworn, which list shall state the number or quantity of the goods or articles manufactured, made, or finished, during each month, as may be required by law in each case, and, as near as may be, the value thereof, together with the name and usual place of business of the party for whom the labor is performed. If the parties have their usual places of business in the same district where the list is made out, then the tax due thereon shall be assessed to the party for whom the labor is performed. But if the parties have their usual places of business in different districts, then the assessor receiving such list shall transmit it to the assessor of the district wherein the party for whom the labor is performed has his usual place of business, to the end that the tax due on such list may be paid by such party. (Com'r Boutw., Decis. No. 46.)

The duties are to be paid by the manufacturer, whether made for sale by himself or by others. In the case of goods manufactured in whole or in part upon commission, or where the material is furnished by one party and manufactured by another, if the manufacturer is required to pay the tax imposed on his manufacture, he is entitled to collect the duty paid by him of the owner, and has a lien for the amount on the manufactured goods. (§ 69.)

It has been suggested that those who perform the larger part of the manual labor should be regarded as the manufacturers. This view is not warranted by the law. It is the general fact, that a manufacturer does not contribute any considerable portion of manual labor needed in the branch of business which he pursues.

He furnishes only the capital and business capacity necessary for the support and management of the business.

The decision upon this point, then, must be, that the manufacturer is he who furnishes the materials, the money, and the skill employed in the management of the business. (Com'r Boutw., Decis. No. 36.)

So, whenever a person is the owner of a patent, or the right to manufacture a patented article, and employs other persons to make such patented article, the patentee, or owner of the patent right, will be regarded as the manufacturer, and the tax will be assessed upon the sales, as made by him or his agents. (Id., Decision No. 77.)

When persons are employed by tobacconists, for example, or dealers in cigars, whether in some town or at a distance, to manufacture cigars, and for this purpose receive tobacco from their employers to be made into cigars, which, when finished, are returned to the employers, such persons may not be required to pay the value thereof; provided, at the request of the assessor, they make out a list, subscribed and sworn to, which list shall state the number of cigars so made during each month, and, as near as may be, the value thereof, with the name and residence of the person to whom the cigars have been returned. If the same employer to whom the cigars are returned resides or has his usual place of business in a district in which the list is made out, then the assessor shall transmit it to the assessor of the district where such employer resides or has his usual place of business, to the end that the duties due thereon under the excise law may be paid by the employer; but if the parties live in the same district, the assessor will assess the amount due on such lists to the employer. (Com'r Boutw., Decis. No. 48.)

Commissioner Boutwell says: "Representations have been made to this office that parties who hold tobacco, and others who have been engaged in manufacturing cigars, are in the habit of making nominal sales of such tobacco, at prices much below its present value, upon the condition that a certain quantity of cigars shall be received in payment or in consideration therefor, at prices much below their value in the market. These, and all similar transactions, are violations of the excise law, and collectors and deputy collectors are authorized and required to seize tobacco and cigars which have been or are the subjects of such transactions, and proceed, under section 114 of the excise law, for forfeiture of the same to the Government." (Decision No. 76.)

A manufacturer of any article for the Government must pay the tax as though he were selling to an individual. (Com'r Boutw., Decis. No. 6.)

The manufacturer of cloth is the person who finishes the