244 



The Weekly Rorists^ Review^ 



AUGUST 4, 1898. 



COMMISSION DEALERS NOT 

 BROKERS. 



Some time since we received an in- 

 quiry from a wholesale commission 

 dealer in cut flowers as to whether he 

 came under the head of "Commercial 

 Brokers" named in the new revenue 

 law and was therefore obliged to pav 

 the annual fee of $20 under the law'. 

 One decision of the Treasury Depait- 

 ment ruling that a firm which received 

 cattle for sale on commission was a 

 commercial broker within the mean- 

 ing of the law indicated that the com- 

 mission dealer in cut flowers might 

 also be included, but the following 

 ruling, under date of July 27, makes it 

 clear that they are exempt. 



Trnasuo- Department. Office of Commission- 

 er of Internal Revenue, Washington, D. C. 

 July 2,, 1898.-Sir; In reply to the letters ad- 

 dressed to you by M. E. Clarendon & Son 78 

 and 80 Gold street. New York, and bv Mr ' 4 

 H. Ammidown. 206 Broadway, Ne'w York 

 (which you referred to this office on the 'lot 

 instant), will you please Inform them that it 

 IS held by this office that merchants who re- 

 ceive goods Into their possession for sale on 

 commission are not commercial brokei-s within 

 the meaning of the fourth paragraph of sec- 

 tion 2 of the act of June 13. 1S98. and are, 

 therefore, not required to pay special ta-x un- 

 der that paragraph. 



It is further held that warehousemen, who 

 receive tobacco, cotton, or any other produce 

 or goods on consignment, for sale on commis- 

 sion, are not liable as commercial brokers 

 under this section. 



Auctioneers, who r 



ICOIIBROS.^ 



Wholesale Cut Flowers 



AND FLORISTS" SUPPLIES, 



88 WABASH AVENUE. 



sell cattle 



An earlii 



has been i 



and sell goods at 



commercial brokers under this 

 ! cattle brokers who receive and 

 a commission, 

 and contrary ruling on this point 



nsidered and revoked. 

 Respectfully yours. 

 N. B. SCOTT. Commissioner. 

 MR. CHAS. H. TREAT. 

 Collector Second District. New York. 



BUY TOUR supplies from the ad- 

 vertisers in The' Florists' Review, and 

 thereby increase the earnings of your 

 certificate. 



SEND advs. now for our Convention 

 Number, to be issued Au.eust IS. 



...LOUISVILLE... 



Florists' Supply and Exchange 



Wholesale Florists and 



dealers in Florists' Supplies 



Special facilities for shipping soutii. Unequaled 



returns for goodstocl;. Open night and day. 

 520 W.Jefferson St., Louisville, Ky. 



Mention The Review when you write. 



M. RIGB & CO. -^= — 



EXCLUSIVE 



IMPORTERS 



AND 



MANUFACTURERS 



Florists' 

 Supplies 



26 N. 4lh St.. PHILADELPHIA. PA. 



Mention The Review when you ^Tite 



Long's Florists' Photograplis 



■f'o be used in tal;in« -irilrrs, Sn^; $1,7.1 

 up. Purchasers' selccliuiis at list price 



Floral Art Catalogue..,. 



Complete and practical for customers 

 '.M arrangements, illustrated and priced 

 Priced Lists on application. 



Carnations, Violets and Valley, Specialties. 

 Full Line of Wire Work. 



CHICAGO, ILL. 



Bassett&Washburn wietorbros 



88 Wabash Ave , CHICAGO, ItL. 



^'-'"atd'Ke°a"i;.^?„'CUT FLOWERS 



Sreenhouses at Hinsdale. III. 



E.G. AMLING. 

 Sffi^Cut Flowers 



51 Wabash Avenue, 

 W. S. HtrrRON, Mgr. CHICAGO. 



SUCCESSORS TO 



Rogers Park Floral Co. 



',:Sl CutFlowers 



All telegraph and telephone orders 

 given prompt attention. 



51 Wabash Ave. - CHICAGO. 



Mention Florists' Review when you write. 



W. E. LYNCH, 



...Wholesale Florist... 



V.M.etW. 



Wholesale Elorists, 

 47 WABASH AVE., CHICAGO. 



Florists' Re 



19-21 Randolph St., CHICAGO. ! \^ Q^ PfiflCe & 



A.L 



m 



ANDALL 



Wholesale Florist 



4 Washington St., Chicago. 



In our new and enlarged quarters we are better 

 prepared tiian ever to handle your orders. 



Full Line of Wire Ue- ._-_ . Successor to 



signs and Florists' »■ / \\inter & Q: 



'■••s. B. Winter 



Write for Illustrated ' ' 2IRandol| 



Catalogue. CHICAG 



HIGH GRADE Qut Flowers 



Properly Packed and Promptly Forwarded. 



GROWER OF ROSES. CUT FLOWERS. 



J. A. BUDLONO, 



Comp 



Telephone 



Main 



3208 



i^ n V Agents for 



" " 7 HINSDALE ROSE CO. 



WHOtESAtE CUT FLOWERS AND 

 FLORISTS' SUPPLIES 



88 and 90 Wabash Ave., - Chicago 



Mention Florists' Review when you write. 



WHOLESALE 

 FLORIST 



37-39 Randolph St. 



CHICAGO. ILL. 



G. A. KUEHN 



Cut Flowers and Florists' Supplies. 



Manufacturer of the Patent Wire Clamp Floral 



Designs. A full line of supplies always on 



hand. Write for cataloi^ue and prices. 



1122 PINE STREET. ST. LOUIS, MO. 



Mention Florists' Review when you write. 



ST. LOUIS CUT FLOWER CO. 



Wholesale Florists 

 1620 Olive St., St. Louis. Mo. 



HOLTON & HlNKEL CO. 



Wholesale Florists 

 And Florists' Supplies. 



Phone 874. WIRE DESIONS OtR OWN MAKE 



457 Milwaukee St. 

 P.O. Box, 103. Milwaukee, Wis. 



Send 

 Advs. 



NOW 



for our 



onvcntion 

 number 



To be Issued Aug. 18 



EXTRA CIRCULATION, BUT 

 NO INCREASE IN RATES. -J* 



