Butchers, having stalls in several places in a town or city where they sell meat, require peddlers' licenses. (Com'r Boutw., N. Y. Trans., Oct. 30, '62.) See BUTCHERS, supra. A farmer, who sells the products of his own farm-e. g., milkby traveling from house to house, is not a peddler. (Decis. No. 23.) But a person, other than a farmer, who keeps cows and makes the sale of milk an occupation, is not embraced in this ruling. (Com'r Boutw., N. Y. Trans., Dec. 18, '62.) Dealers in ice, who supply customers from carts and wagons, collecting their bills monthly, or at the end of the season, do not require a peddler's license for such carts and wagons, although occasional small sales of ice are made by such drivers. They do not travel from place to place for the purpose of selling, but to deliver what has previously been sold. The same rule applies to milk wagons, grocers' wagons, bakers' and butchers' carts, used to deliver what was previously purchased or contracted for. It does not apply to bread, meat, and fish carts, dealers in fruit or vegetables, owned or hired and run for the purpose of selling (peddling) their contents from house to house. (Com'r Boutw., Decis. No. 23.) Tree dealers, who buy to sell again, if they peddle their trees, must take out licenses as peddlers, and also as dealers, if they have places of business. (Com'r Boutw., Decis. No. 33.) Manufacturer.-Goods sold at the manufactory may be delivered by means of teams without peddlers' license. If, however, a manufacturer sends out loads of products to be sold from the wagons, a license must be taken for each team. (Com'r Boutw., N. Y. Trans., Oct. 30, '62.) Itinerant vendors, when deemed peddlers. See Decision No. 78, Appendix V., page 308. PEPPER (Ground). [Duty, one cent per pound.] The duty on ground pepper, and all imitations of it, is one cent per pound (875). Returns must be made, and duties paid, monthly. PETROLEUM. See COAL AND ROCK ILLUMINATING OIL, supra. PHOTOGRAPHERS. [License fee, from $10 to $25.] Photographers are liable to license, according to their an nual receipts, as follows: Receipts not over $500, license.. Receipts over $500, and under $1,000.. Receipts over $1,000... $10 15. 25 Defined. Any person making for sale photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, or paper, by the action of light, are to be regarded photographers under the act. (§ 64, subd. 30.) The license not local.-The commissioner has issued a regulation that photographers may be allowed to travel from place to place, under license as photographers. Each license in this case should state the place of residence of the photographer, and should specify that he is to travel. (Com'r Boutw., Decis. No. 23.) Photographs, daguerreotypes, ambrotypes, &c., are clearly manufactures, subject to three per cent ad valorem duty. Returns are to be made, and the duty paid, monthly. PHYSICIANS, SURGEONS, AND DENTISTS. Physicians, surgeons, and dentists pay $10 for a license. Defined. "Every person (except apothecaries) whose busi ness it is, for fee and reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be deemed a physician, surgeon, or dentist, as the case may be, within the meaning of this act." (§ 64, subd. 32.) The professions of medicine, surgery, and dentistry are considered one for the purposes of this act. The license permits one to practice either or all of the three professions. A physician practicing as a surgeon or a dentist, does not require two licenses. (Com'r Boutw., N. Y. Trans., Oct. 27, '62.) Physicians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients, do not require an apothecary's license. (§ 66.) The license is not local, and physicians, surgeons, and dentists, having taken out one license, are not required to take out another in consequence of practicing beyond the district where licensed. (Act of March 3, '63, § 25, p. 245.) PIMENTO (Ground). [Duty, one cent per pound.] The duty on ground pimento, and all imitations of it, is one cent per pound (§ 75). It is to be considered a manufacture, of which returns are to be made and the duties paid monthly. PICKLES. [Duty, five per cent, ad valorem.] The duty on pickles and preserved fruits, &c., is five per cent, ad valorem. (§ 75.) See PRESERVES, supra. PLASTER. Plaster, or gypsum, is not to be regarded a manufacture subject to any duty. (§ 75.) Producers of plaster, or gypsum, doubtless, require license as dealers. See DEALERS, Supra. PINS. [Duty, five per cent, ad valorem.] The duty on pins, solid head or other, is five per cent, ad valorem. (§ 75.) Returns are to be made to assistant assessor of the district where factory is situated, and duty paid to collector, monthly. PLATE. 1. THE DUTY. The duty on gold and silver plate kept for use is as follows: On gold plate, per ounce, troy... 66 66 50 cents. 3 The phrase, "any person or persons owning, possessing or keeping any carriage, yacht and billiard table," is to be interpreted as referring to three different classes of owners, viz., such as possess any carriage; and, as a second class, such as possess any yacht; and, as a third class, such as possess any billiard table. There is nothing in the wording of the law, referring to plate, that could lead to the inference that the tax upon it is to be made contingent upon the keeping of a carriage, yacht, or billiard table. (Com'r Boutw., Decis. No. 21.) It is specially provided, however, that silver spoons or plate of silver, to an amount not exceeding forty ounces troy, belonging to any one person, shall be exempt from duty. (8 77.) The phrase, "kept for use," employed in reference to silver plate, is construed to except silver plate or ware "kept for sale," and also that which is in possession of a family, or its members, as souvenirs or keepsakes. The plate property taxable is that which has been purchased for the use of the family, or has been presented to the family, as a part of the household furniture, and as such is kept for use, whether for ornament or actual service. In the execution of the law, assessors are directed to allow owners of silverware to have the same weighed, and to make report thereof. (Com'r Boutw., Decis. No. 21.) A convenient table has been prepared, by which avoirdupois ounces may be readily converted into troy ounces, and owners of plate may determine, by common avoirdupois scales, the weight in troy measure. By an act of parliament, which we believe has been adopted in this country, a pound (16 ounces) avoirdupois contains 7,000 grains, and a pound (12 ounces) troy 5,760. In an ounce avoirdupois there are, therefore, 437, and in an ounce troy 480, grains; or an ounce avoirdupois is equal nearly to eleven-twelfths, or 0.9114583, of an ounce troy, and 40 ounces troy are equal to 44 (43.885) ounces avoirdupois, as follows:* Silver plate, weighing less than 44 ounces avoirdupois, is exempt. On gold plate no limitation is made, but every troy ounce is taxed fifty cents; hence the tax on one ounce of avoirdupois of gold plate is forty-five and a half cents; on ten ounces avoirdupois, it is $4.56; and on one hundred ounces it is $45.57. Plate owned by churches, and kept for communion service, is free from tax by the act of March 3, 1863, § 77, p. 267, infra. 2. PAYMENT OF THE DUTY. The duty upon gold and silver plate, as upon carriages, yachts, and billiard tables kept for use, is to be paid yearly, at the time of rendering the annual statement to the assistant assessor, on or before the first Monday of May of each year. An affidavit to the returns of plate, carriages, yachts, and billiard tables is not required by law or the regulations of the revenue office. For the duty on silverware, as a manufacture, see SILVERWARE, infra. See BEER, supra. PORTER. POTTERYWARE. On all manufactures of pottery ware, in whole or in part, the duty is three per cent, ad valorem (§ 75); returns to be made and duty paid monthly. Manufacturers of pottery ware, whose annual business exceeds $1,000, require à manufacturer's license. |