DRAWBACK AND ALLOWANCE.

See Book I., chapter iv.

DRESS-MAKERS.

Dress-making is a manufacture, and as such, if carried on to an extent exceeding $1,000 per year, including price of goods, is subject to a manufacturer's license.

A dress-maker, therefore, is required to make monthly returns, and pay a tax of three per cent on the whole value of her manufactures. But by the amendatory act of March 3, 1863 (p. 262, infra), dress-makers, milliners, tailors, &c., making clothing or articles of dress for men's, women's, or children's wear, to order as custom work, and not for sale generally, are exempt from duty to the amount of $1,000; and for any excess over that amount, they pay a duty of but one per cent, ad valorem.

Monthly returns are to be rendered, and the duty paid; but the dress-maker is authorized to add the tax to her bill for labor, and has a lien upon the dress until the bill is paid. (Com'r Boutw., N. Y. Trans., Dec. 3, '62.) See Appendix, Decision No. 83, page 308, infra.

Eating-houses, whose business receipts exceed $1,000 a year, are subject to $10 for each license.

Defined. Every place where food or refreshments of any kind are provided for casual visitors and sold for consumption therein, is regarded as an eating-house.

But the keeper of any eating-house, having taken out a license therefor, is not required to take out a license as a confectioner. (§ 64, subd. 12.)

A bar, at which liquors are sold, in connection with an eating-house, requires a retail liquor-dealer's license.

Eating-houses furnishing lodging require a tavern license. By the late amendments, eating-houses are not required to take a tobacconist's license to sell tobacco.

See JEWELRY, infra.

EMERALDS.

ENGRAVERS AND LITHOGRAPHERS.

The commissioner decides that articles produced by job printers, lithographers, and engravers, which are made upon specified orders, not known as articles of commerce, are exempt from duty as manufactures. And job printers, engravers, and lithographers, whose business is confined to the production of articles covered by the foregoing rule of exception, are not liable to assessment as manufacturers. (Com'r Boutw., Decis. No. 42.) Under a previous decision they are dealers. See DEALERS, supra.

But engravers and lithographers who engrave and print designs, pictures, &c., for sale to the public at large, are clearly manufacturers, and require a license as such. So, a die sinker or engraver, who makes and sells general seals, stamps, or dies, which have a separate commercial value of their own, must take out a license as manufacturer, and pay the three per cent tax. But where he cuts names or designs upon seals, stamps or dies brought him by others, he manufactures nothing, but only performs labor. And the commissioner decides that, even where he finds the seal, stamp, or die, as well, but cuts it for a specific purpose, so that it would be of no special value to any one but the owner, he is not the manufacturer. (Com'r Boutw., Decis. No. 51.)

But, as to this, see DEALERS, supra, and MANUFACTURERS, infra.

EXECUTORS.

See LICENSES IN GENERAL; LEGACY DUTY, infra; and THE INCOME TAX, Book III., post.

EXEMPTIONS FROM DUTY.

The following articles and manufactures are exempted from taxation under the act:

All articles manufactured by any person for his own use or consumption, and not for sale.

All articles, though made for sale (except spirituous and malt liquors and manufactured tobacco), where the annual product does not exceed $600. (§ 73.)

(For construction of the proviso contained in this section, see MANUFACTURES IN GENERAL, article i.)

Manufactures composed of articles upon which separate duties have already been paid, or which are exempt, where the increased value of the new manufacture is less than five per cent, ad valorem, are exempt. (Act of March 3, '63, § 29, p. 263.)

Knitting-thread and yarn, made and delivered exclusively for knitted fabrics, or for wearing, where the spinning and weaving are carried on separately, are exempt (8 75). The duty is to be assessed on the finished cloth or other article.

Oil-dressed leather and deer skins manufactured into gloves, and cloths manufactured into other articles, are assessed only for their increased value.

See CLOTH; LEATHER.

It is specially provided that bars, rods, bands, hoops, sheets, plates, nails, and spikes, manufactured from iron upon which the duty of $1.50 per ton has been paid, shall be subject only to a duty of fifty cents per ton in addition. Bar iron used for stoves and hollowware, or for bridges, buildings, or other permanent structures, is chargeable with no additional duty beyond the specific duty of $1.50 per ton. (§ 75.)

Cotton on hand and owned by a manufacturer of cotton fabrics on the 1st day of October, 1862, and prior thereto, is exempt (§ 75). Cotton or woolen fabrics, fermented and distilled liquors, and refined coal oil, proved to have been manufactured prior to September 1, 1863, whether removed for consumption or sale, or not, are exempt from duty. (Act of March 3, '63, § 12, p. 242, infra.)

Plate owned by churches and kept for communion service, is exempt under the act of March 3, 1863.

The following articles are exempt from all taxation:

Alcohol (duty on the materials having been paid), boards, books, bread and bread stuffs, bricks, building stone, bullion used in manufacture of silverware, burning fluid, butter, calves and cattle slaughtered for use, castings, chair stuff (timber), charcoal, coal (pea and dust), coal tar and its products, coke, concentrated milk, cooper stuff (timber), copper

in ingots, draining tiles, felloes, flax prepared for textile or felting purposes, until actually woven or felted into fabrics for consumption, fish oil, all flour and meal made from grain, fork handles, grindstones, gypsum, hogs under twenty, hoops, headings, hubs, iron (pig, slab, bloom or loop), lasts (wooden stuff for), lead (bar and pig), lime, lumber, magazines (printed), malt, maps and charts, marble, newspapers (printed), pails (timber for), pamphlets (printed), pearl barley, peas (split), plaster, printers' ink, printed publications (all other), red oil, reviews (printed), Roman cement, sheep slaughtered for use, shingles, spade and shovel handles, slate, snaths (timber for), spindles, spokes, staves, timber, tubs (timber for), umbrella stretchers.

EXHIBITIONS.

[License fee, $10.]

The exhibitions specifically licensed are theatres, circuses, and juggler shows.

Besides these, it is provided that all other public exhibitions or shows for money are each liable to a license fee of $10. ( 64, subd. 19.)

This license holds good throughout one State only.

EXPRESS COMPANIES.

[Duty, two per cent on gross receipts.]

By the amendatory act of March 3, 1863 (§ 10, p. 270), it is provided that, from the first day of April, 1863, any person or persons, firms, companies, or corporations carrying on or doing an express business shall, in lieu of the tax and stamp duties imposed by existing laws, be subject to a duty of two per cent on the gross amount of all the receipts of such express business, and be subject to the same provisions, rules, and penalties as are prescribed in section 80 of the excise act for the management of railroads, steamboats, and ferry boats.

FABRICS.

See CLOTH, supra, and MANUFACTURES IN GENERAL, infra.

FERRY BOATS.

[Duty, one and a half per cent on gross receipts.]

1. THE DUTY.

the

gross

A duty of one and a half per cent is laid upon receipts of ferry boats, whether propelled by steam or horse power. (§ 80; act of March 3, '63, § 9, p. 270, infra.) Rope ferries do not seem to be included.

The duties imposed may be added, by the owner or company, to the rates of fare, any limitation existing by law, or by agreement with any person or company which may have paid, or be liable to pay, such fare, to the contrary notwithstanding. (§ 80.)

2. PAYMENT OF THE DUTY.

The duty is to be paid monthly, at the time of rendering the return required.

The provisions relating to ferry boats are the same as those governing the duty upon fares of railroads and steamboats, requiring monthly returns, &c., with the same penalties for non-compliance.

Returns are to be made, within five days of the end of each month, to the assistant assessor of the district where the owner's or company's principal office is situated, stating the gross amount of the receipts for the transportation of passengers for the month next preceding. The return is to be verified by the owner, agent, or a proper officer of the company. (8 80.)

3. PENALTIES.

In case of refusal or neglect to make the return within five days after the same is due, the assessor or assistant assessor must proceed to estimate the amount received, and the duties payable thereon; and, in making such assessment, the books of the owner or company are subject to the inspection of the officer, on his demand.

For neglect or refusal to pay the duties within five days after they become due, an addition of five per cent on the amount of the duties is assessed; and for any attempt to evade, knowingly, the payment of the duties, the penalty is $1,000. (§ 80.)

The provisions of the act in relation to liens and collec