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The Daily Dispatch: December 18, 1865., [Electronic resource], A runaway wife. (search)
Important Revenue decision on repairs. The Commissioner of Internal Revenue has just decided that in section ninety-four, as amended by the act of March 3, imposing a tax of one and three-fifths cents upon cars, engines, carriages, and other articles repaired, whose value is increased thereby ten per centum, the words "other articles" was meant to include all manufactured articles subject to an excise tax under the several clauses of the ninety-fourth section. All goods, wares or merchandise, therefore, subject to an excise tax, whenever repaired so as to increase their value ten per centum, will be assessed for the above tax. The following points are to be considered in determining when a tax accrues in cases of repair: First. The article repaired. Second. The amount of value added. Third. The ratio of such added value to the entire value of the article after having been repaired. In case any separate portion of an article is supplied anew, that portion is to