trowledge and belief, the foregoing entries are jest
e lnd. that I have taken the means in MY
it tre e,
'"...sr to make them so."
e 4 l. And be it further enacted, That there be
on all beer, lager beer, ale, porter, and other similar
iVaiented liquors, by whatever name such liquors may
je called, a duty of one dollar for each and every bar
ei containing not more than thirty-one gallons, and at
; like rate for any other quantity or for fractional Parts
o f a barrel, which shall be brewed or manufactured and
s ere, or removed for consumption or sale scdhin the
Pulled States or the Territories thereof, or within rho
pistrict of Columbia; which duty shall be raid bo V!
owner, agent, or superintendent of the brewery _ Or . ns ,.
prises in which such fermented Damn' shsll" l ' ec ' eunts
and shall be paid at the time of rondo:lag, 0 _
; th with 'duty
of such fermented liquors so e h ." i r Vaa; fraction
as hereinafter required : P,t.sr , "" 'wa ves , thirds
ral parts of a barrel Shall • and an,
quarters, sixths, eighths, le.
s to r a
t o h n a e n - s i o x . t e e
- e s n i
x t
fractional 4 part containing
shall be accounted et."' i '`•,l,; g letr, sh'all be accounteenth. and not more eight_
! and not more than.
r
ed one - e i g hth s:Vli'crPs;rinred ene-eixth; more than one-
One-Sixth. sAig; th ee one-quarter, shilal be account
ed-sixth. r n t ' ir; mere than one-quarter, and not more
sg",Cnahird, shall be accounted one-third; more than
cm-third. and not more than ou, -had : shall be account
ed ere-Last; MOM` than enhall shall be accounted one
Darrel Provided, farther, That hadr,lnr,drbeer,ale,pert
er, and other similar fermented liquors, shall be assess
ed, according - to the quantity contained therein, at the
rate of one dollar for thirty gallons.
Sec. 64. Ard he it further enacted, That every Person
owning or olaupying any brewery, or premises used or
bonded to be used for the purpose of brewing' Or
snaking:A:eh fermented liquors, or who shall have Such
superintendence as agent
pninristes under his control or
for the owner or the occupant, or shall have in this pos
session or custody any vessel or vessels intended to be
med on said premises in the manufacture of beer !agar
beer, ale. p.o ter, or other similar fermented q:ors,
-ether as owner, agent, or otherwise, shalt, from 15-.:0r,,
day, enter or cause to be entered in a lmok to be kept by
him for that Purpose, and which shall be open ::tall
Mlles. (except Sundays,) between the rising and seating
0 1 - the stir, for the inspection o f said assessor , a ssi -taut
assessor, collector, deputy collector, or inspector. who
may take any minutes or ineumeandures teansoripts
thereof, the quantity, packages, neerlier of hart"'
and fractional parts of barn's- of fermented liimors
made, and also the quantity sold, or remeced for con
sumption or sale, keeping separate act:oleo: of the seve
ral kinds and descriptions: and elm; I r e ed., to ealit as
sessor or assistant aSSCSNOr. tin the aril day of each
mouth in each year, or within ma days, ittstre.Th - r ,
general account, in writing, takos from In haoks, of the
quantity or number of barrels ,shit fractieual parts of
barrels of each kindel fermented liquors blade, and also
of the quantity sold, or remevod ter cousumption or
sale, for one month preced tog ,lay; and shall ve
rify,. or cause to be e.-eritieJ. said entries . , reports,
looks, and general acConnt , . and the facts therein set
forth, ou oath or affirm:l6ou, to lie taken before the as
sessor or assistant assessor, or other competent officer,
according to the form:l.:en:Am,' by law; and shall imme
diately forward to the collector of the district one of the
said duplleate aecountsi, duly certified by the assessor
er assistant assessor, and shall assn pay to the said col
lector the duties which are imposed by law on the H
auer made and sold, or removed for consumption or
sale. and in the said accounts mentioned, at the time of
rendering the duplicate account thereof, as aforesaid.
Pat whore the manufacturer of any boor, lager beer. or -
sie,
manutactures the same iu out, collection district,
and owns or occupies adepot or Wareaeuse for the sto
rage and sale of such 'Mir, lager beer, or ale, in another
reflection district, he may, instead of paying to the col
lector of the district where the same was manufactured
the duties chargeable thereon, present to such as
or assistant assessor an invoice of the quantity
or number of barrels about to be removed for the per
lyse of storage and sale :specifying iu such invoice the
load or warehouse in which he intends to place such
jeer, lager beer, or ale; and thereupon such assessor or
ze,sistaut assessor shall endorse on such invoice his per
nas-ion frr such removal, and the assessor or assistant
a-sessor shall, at the same time, transmit to the collec
tor cf the district in which such depot or warehouse is
situated a duplicate of such invoice; and thereafter - the
Inanufacturer of the beer, lager, be.: , r, or ale, so removed,
shall render the same account. and pay the same ditties,
mid be subject to the same liabilities and penalties as if
the beer, lager beer, or ale had been manufactured in
'he district to which the same has been removed. The
Cemmissioner of Internal Revenue -may prescribe such
tales as he may deem necessary for the purpose of car
rying the provisions of this section into effect.
as. And be it further enacted, That the entries
nade in the books required to be kept by the foregoing
,etion shall, on said first day of each and every month.
er within ten days thereafter, be verified by the oath pr
affirmation, to be taken as aforesaid, of the person or
-persons by whom such entries shall have been made,
which oath or affirmation shall be certified at the end of
such entries by the assessor or assistant assessor, and
be. 'in substance, as follows: "1 do swear (or
Aim) that the foregoing entries were made by me on
the respective days specified, and that they state, ac
cording to the best of my knowledge and belief, the
whole quantity of fermented liquors either brewed or
brewed and sold at the brewery owned by in the
mail' of —, _amounting to barrels. •
Sec. 66. And be it further enacted. That the owner,
agent. or superintendent aforesaid, shall; in case the
origival entries required to be made iu his books shall
not have been made by himself, sitbjoi u to the oath or
affirmation the following oath or affirmation, to be taken
so aforesaid: "I do swear (or affirm; that, to the best of
say knowledge and belief, tho entries are inst.
and true, and that I have taken all the means in my
rower to make them so."
Sec. 67. And be it further enacted, That the owner,
anent, or superintendent of any vessel or vessels used
in making fermented liquors, or of any still, boiler, or
Piher vessel used in the distillation of spirits on which
i ney pcyable, who shall neglect er refuse to snake
fine and exact entry and report of the same, or to de,
-.I came to hue done, any of the things by law required
to be done as aforesaid, shall, upon the written notifica
tim of the fact to the collector er deputy collector by
t he assessor or assistant assessor, or inspector, forfeit for
ever y suet neglect or refusal ail the liquors and spirits
lsadehy or for hian,andall the vessels used in making the
same.and the stills,bollers,and other vessels used in dis
tffiation, together with the sum of five hundred dollars,
lobe recovered with costs of suits; which said liquors or
SPitil3, with the vessels containing the same, with all
th e vessels used in making the same, may be seized by
soy collector or deputy collector of internal duties, and
bent by hire until a decision shall be had thereon ac
cordieg to law: Provided, That such seizure be made
within thirty days after the cause Pir the same shall
Lay, ls , en notified to the collector or deputy collector,
a,:,Oresaid, and that proceedings to enforce said for
f;,hcre shall have been commenced by such collector
within twenty days after the seizure thereof. And the
ptecessiings to enforce said forfeiture of said property
shall be in the nature of a proceeding in rem, in the
eirre it er district court of the United States for the dis
trict where such seizure is made, or in any other court
roinpetent jurisdiction.
ss , c. 63. And lie it further enacted, That in all cases in
which the duties aforesaid, payable on spirits distilled
and sold, or removed for consumption or sale, or beer,
lager beer, ale, porter,.and mire, similar fermented
liquors., shall not be pad at the time of rendering the
dnoliefite account of the same, or at the time when they
shall have become payable, as herein required, to the
elicitor or deputy collector of the district, the person
et persons chargeable therewith shall pay, in addition,
'l , ll per cerium on the amount thereof; and, Until sueh
duties with such addition shall be paid, they ehall be
scot remain a lien upon the interest of all persons in de-
Melt in the distillery where suck liquors have i,eeu
',-.tilled, or in the brewery where such liquors have
teen brewed, and upon the stills, boilers, vats, and all
titer implements thereto belonging, until the mine
shall have been paid. And in case of refusal or noilect
ti pay said duties, with the addition, within ten days
after the same shall have become payable, the ant taut
:hereof may be recovered by distraint and sale or the
e.oods. chattels. and effects of the delinquent.
:fee. 69. And be it further enacted, That every person
licensed, as aforesaid, to distil spirits, or licensed as a
irewer, who shall neglect or refuse to furnish th- ac
1-nut and duplicate thereof, no hereinbefere provided,
it who shall refuse to permit the said assessor, assistant
iteossor, collector or deputy collector, or inspector, to
dx4mine the hooks In themanuor provided for, when
le:nested. shall. for every sneh reftisal or neglect, for
fri: the suns of three hundred dollars.
Licenses.
70, And be it further enacted, That no person,
tun. company, or corporation, shall be engaged in,
prosecute, or carry on any trade, business, or profes
-ion, hereinafter mentioned and described, until he or
illvy shall have obtained a license therefor in the man
er hereinafter provided.
71. And be it further enacts d, That everyperson,
tin, company, or corporation desiring to obtain a li
t,Lse to engage in any trade, business, or profes:don,
i , r which a license is required by 111 W, shall register
with the assistant assessor of the assessment district in
which he shall design to carry on such tmde, business,
OP profession, first, his or their name or. tyle, and in
firm or company, the, names of the several -
tenodis constituting such firm or company, and their
.:ores of residence; second, the trade, business, or pro
for which a license is desired; third, the place
where such trade,. business, or profession is to be car
red en; fourth, if a rectifier, the number of barrels he
to rectify if a pedler, whether lie designs to
travel on foot, or with one, two, or more horses; if an
hakeeper, the yearly rental of the house and property
be occupied for said purpose; or, if not rented, the
~ ,igant assessor shall value the same. All of which
!arts shall be returned duly certified by such assistant
i-rssor, both to the - assessor and collector of the dis
tr!ct: and thereupon. upon payment to the collector or
:limy collector of the district the amonnt as herein
provided, such. collector or deputy collector shall
tooke out and deliver a license for such trade or occu-
. - . . .
Nzien, which license shall continue in force for one
P-ar, at the place or premises described therein.
72. And be it further enacted, That if any person
shall exercise or carry on any trade or
bnsi
hereinafter mentioned, for the exercising or car
rlill7, on of which trade or business a license is required
i.3* this act_ without taking out such license as in that
I--half required, he, she, or they shall, for every such
~ f tece. reAv-ctively, at the discretion of the court, be
:eject to imprisonment for a term not exceeding two
fears, or a fine of five hundred . dollars, or both, one
>.fely of .tch fine to the use of the United States, the
_ther m dety to the use of the person who shall first
; - -re hnointation of the fact whereby said forfeiture
71. And be it further enacted, That in every
lie a,e to be taken out under or I,2:authority of this act
be contained and set forth the purpose, trade, or
:•=roes ni which such license is granted, and the true
taste and to ace of abode of the person or persons taking
II thr stone: if for a rectifier, the quantity of spirits
-trs.bmi zed to be rectified ;f if by a pettier, whether au
to travel on foot, or with one, or-two, or more
the time for whit such license is to run, and
:c c date or time of granting such license, and (except
the ease of auctioneers and pedlers) the place at
watch the trade, husinese, or profession for which such
-t is granted shall be carried on: Provided, That
license granted under this act shall not authorize
person or persons (except lawyers, physicians, sur
k—a, deuti,ts, cattle brokers, horse dealers, nut{ anc
,,,!fierrs), or firm, company, or corporation mentioned
;ttlem, to exercise or carry on the trait% or business
in such license in any Other place than that
.-rationed therein, or otherwise provided; but nothing
t,ieni contained shall prohibit the storage of goods,
or merchandise in other places than the place of
uor the sale by manufacturers or produ Ceis of
11,114..wn gmdg., wares. and merchandise, at their Drill
-111.41 Wimp of liminess. And all licenses aranted after
r..t day of May in any year shall continue in force
;ii the first day of May next succeeding, and shall be
spun the payment of a rateable proportion of the
":mle amount of duty imposed fvr such license; and
license so granted shalt be dated uu cite first day of
L--month to which it was issued.
74. And he it further enacted, That upon the
- ath, of any person or persons licensed under or by vir.
et thin act, or upon the removal of any person or
from the house or premises at which be, she, or
' wen- authorized by such license to exercise or carry
L the trade, business, or profession mentioned in such
it may and shall,, be lawful for the assessor or
•-!-tint assessor to authlarize,by endorsement on such
1 , 11 , e. orothorwise, as the Commissioner of Internal
• - . - } , hue shall direct, the person or person:is° removing,
-, doresaill, to any other place, to carry on the-trade,
or profession specified in such license, at the
to which such person may have removed, or The
?:-entors or administrators or the wife or child of such
- t.'ll , ,rti person, or the assignee or assigns of such per
,T person; so removing as afornnud, who shalt be
,- -ssed of and occupy the house or premises before
-*:1 for such purpose as aforesaid, in like manner to
x7r . ,..e or carry on the same trade, business, or profes
r,.! un-ntioued in such license, in or upon the same
or premises at - which said person or persons, as
'.11 , 11i41, deceased or removing as before mentioned,
virtue of such license to him, her, •Or them, ib.' 4 that
s.,:sif granted, before exercised or carried on such
1 .4 e. business, or profession, for or during the residue
term for which such license was originally
Zalt4l, without taking out any fresh license for the
7 , i•lue of such term, until the expiration thereof, - upon
name& to the assistant assessor of a fee of twenty
cents: Provided, always, That a fresh entry of the
1.:-zuises at which such trade, business, or profession
oadinne to be exercised or carried on as aforesaid
thereupoa he made by and in the name Or names
the person or persons to whom such authority, as
shall be proofed.
srv. 75. And be it farther enacted, That in every
where more than one of the pursuits, employ
.•••,t,', or occupations, hereinafter described, shall
turned or carried , on in the same place by the
le person at the same time, except as therein
---, stitned, license must be taken out for each
;.c , •-•rd ' ing to the rates severally prescribed: Provided,
in towns having a less population than six thou-
Persons according to the lost preceding census, one
-,:. , •tcp, if so .AppliOd for; may embrace the business of
, r.tance agents, land-warrant brokers, claim agents,
lreal-estate agents, upon payment or the highest fee
_ceases applicable to either one of said pursuits.
ttv. 76. Aud
be It further enacted, That no auctioneer
authorized, by virtue of his license as such aue
fe employ any other person to net as auctioneer
behalf, except in his own store or warehouse, or
presence, nor to sell any goods or other property
/1 1 Yate sale; and if such person shall sell any such
C - -h or commodities as aforesaid, otherwise than by
:;-emu,
without having taken out such license as afore
for that purpose, he or she shall be subject and li
to the Penalty in that behalf imposed upon persons
: - `•, , ag in, or retailing, trading, or selling any such
commodities without license, notwithstanding
72license to him or her before granted, as aforesaid,
i„
Purpose of exercising or carrying on the trade or
!:,:,,V.Ms of en auctioneer, of aellingany 000dS or chattels.
teupthents, or hereditaments by auction, any
en, contained to the contrary notwithstanding;
_:vided always That where such goods or comniodi
(--, as aforesaid: are the property of any person or Per
1-111Y licensed to deal in, or retail,or trade in, or
'_Ott same. such person or persons h aving made law
-71:-.Zairy id' his, her, or their house or premises for such
it shall and may be lawful for any person ex
=”Or carrying on the trade or business of an -Luc
or selling any goods or chattels, lands, iene-
Or hereditaments, by auction, an aforesaid, be
, ~, I , Y .licensed for that purpose, t.. sell such goods or
:vayalities, as aforesaid, for and on behalf of such
or persons, and- upon his, her, or their entered
• ) r Premises, without taking out a separate license
sale. The provisions of this section shall not
---- s,tolndicial or executive . officers making auction
br virtue of anyjudgment or decree of any court,
...I?ablic sales made by executors and administrators.
77. Aud be it further enacted, That no license
, : , . 1 3Prore provided for, if granted, shall be construed
...k• seize the commencement or continuation of any
L. • ness,or profession therein mentioned, with-
Sm Territory of the United States in which
er shall : pecially prohibited by the laws there
ar violatio the laws of any State or Territory:
.
That not g in this act shall be held or con-
So as to prevent the several States, within the
thereof, from placing a. duty, tax, or license, for
Purposes, or any business matter or thing on
La duty, tax, or license is required-to be paid by
....!; .. I, Jr shall any law of any State or Territory pro
any trade, business, or profession, be held to
it excuse any person' following or being engag
f-51,`nr,Soch trade , business or profosston, rrom the
,Jiit:f tote license tax
. herein rowred, Or from be-
I :t o. 1 ` , ted
t:14,14.e,.0r being engagedin any such trade, business,
i in Sea he it further Maude& net there shell be
fov leb. lie use granted, the suta here-
V
respectively. Any number of persons, ex
ceptv it h sla lawyers , ted
o conveyancers ,
nsueh u c s l i a n i e m s agents, n a t n s
y ,
ti p
i h a y e s a l l a s n e
surgeons, dentists, cattle brokers,
orse dealers, and
transact such business at such place,
not otherwise, that is to say:
ple o ds n ti:e e ire : :11 B" bcc a lla n iPr k iri e l i ei ' l s nin . gYs e using ßnt or employing a capital not ex
ceeding the sum of fifty thousand -dollars, shall pay one
hundred dollars for each license ,• when using or em
ploying a capital exceeding fifty thousand dollars, for
every additional thousand dollars, in excess of fifty
thousand dollars, two dollars. Every person, firm, or
company, and every incorporated or other bank, hav
ing a place of business where. credits are opened by the
deposit or collection of money or crrency, subject to be
paid or remitted upon draft, check, or order, or where
money is advanced or loaned on stocks, bonds, bullion,
bills of exchange. Or promissory notes, or where stocks,
bonds, bullion, bls of exchange, or promissory notes
are received for discount or sale, shall be regarded a
banker under this act.
TWO. Wholesale dealers, whose annual sales do not
exceed fifty thousand dollars, shall pay twenty-five
dollars for each license: and if exceeding fifty thou-:ail
dollars, for every additional thousand dollars, in exce,s
of fifty thousand dollars, one dollar. Every person
shall be regarded as a wholesale dealer, under this act,
whose business it is to sell, or oiler to sell, any go !do,
Wares, or merchandise of foreign or domestic produr, ion,
not including WillCS, spirits, or malt liquors, whim', an
nual sales exceed twenty-live thousaud dollars. And
the license required by any wholesale dealer *ha.! not
be for a less amount than Ins sales for the previous year,
or proposes to make,
unless he has made, some el: a age
in his business that wilt obviously reduce the am mat
of his annual sales: nor shall any license as a Wi:ole
sale dealer a llow:my such person to net as a commercial
broker: Provided, That any license understated may
and be again assessed, and that no person, hold
-4 j• a- 1. wholesale dealer in liquors, shall be
...ng a weast • •
required to take an additional license on account of the
sate or ether goods, warev,lor merchandise on the some
Premises. . .
Three. Retail dealers shall pay ten dollars for each
lie1711:40. Every Person whose business or occupati ~ ait
is to sell, or offer for sale, any goods, wares, or mer
chandise of foreign or domestic production, not in
cluding spirits, wines, ale, beer, or other malt
and whose annual sales exceed one thousa ad and d asst
exceed twenty-live thonsaud dollars, shall ho rega,lod
as a retail dealer under this act.
Four. Wholesale dealers in liquors whose •an anal
sales do not exceed fifty thousand dollars shall pay Alty
dollars for each license; and if exceeding fifty thou mad
dollars, for every additional one thousand dollars in ex-
COOS of fifty} thousand dollars, ono dollar. Every Der
on who shall sell or offer for sale any distilled starits,
fermented liquors, or wines of any kind in quantities
of more than three gallons at one time to the slam'
Purchaser, or whose annual sales shall exceed twenty
live thousand dollars, shall be regarded - a wholesale
dealer in liquors,
Five. Retail dealers in liquors shall pay twenty-five
dollars for. each license. Every person who shall sell
Or offer for sale foreign. or domestic spirits, wines, ale,
beer, (mother malt liquors in quantities of three gal
lons or less, and whose annal sales, including all sales
of ether merchandise, do not exceed twenty-five then
sand dollars, shall be regarded as a retail dealer in li
quors under this act. Eat nothing herein contained
shall authorize the sale of any spirits, wines, or malt
liquors to be drank on the premises.
- Six. Lottery-ticket dealers shall pay one hundred
dollars for each license. Every person, association,
firm. or corporation who shall make, sell, or 0i1 . .., to
sell lottery tickets or fractional parts thereof, or any
token, certificate, or device, representing, or intended
to represent a lottery ticket or any fractional part there
.ol•, or any policy of numbers in any lottery, or shall
manage any lottery or prepare schemes of lotteries,
or Snlnerntend the drawing of any lotte.ty, shall he
deemed a lottery ticket dealer under this act.
Seven. Horse dealers shall pay for each license - the
sum of ten dollars. Any person whose business it is to
buy or sell horses or mules shall be regarded a h a's°
dealer ;under this act: Provided, That one
having been Paid, no additional license shall be re,
(mired or any horse dealer who keeps a livery-stable,
nor of any livery-stable keeper who may also be a horse
dealer.
bight. Livery-stable keepers shall pay ten dollars
for each license. Any person whose business it to
keep horses for hire, or to let, or to keep, feed, or board
honiee for otherc , , shall be regarded as a livery-stablo
keeper under this act.
, Bine. Brokers shall pay fifty dollars for each license.
Every person, firm, or company, except such as hold a
license as, a banker, whose business-it is to purcha.e or
sell stocks, exchange, bullion, coined money, bank
notes, promissory notes, or other securities, fur them
selves or others, shall be regarded as a broker under ,
this act, and Wadi make oath or affirmation, accord lag
to the form to be prescribed by the Commissioner of In
ternal Revenue, that all their transactions are made
for a commission: Provided, That any person holding a
license as a banker shall not be required to take oat a
license as a broker.
•-• • • .
Ten. Pawnbrokers using or embloying a capital of
not exceeding fifty thousand dollars, shall pay fifty
dollars for each license, and when using or employing
a capital exceeding fifty thousand dollars, for every ad
ditional thousand dollars in excess of fifty thousand
dollars, two dollars. Every person whose bustne,. or
occupation it is to take or receive, by way of pledge,
pawn, or exchange, any goods, wares, or merchandise,
or any kind of personal property whatever, for the re
payment or security of money lent thereon,. shall be
deemed a pawnbroker under this act.
Eleven. Laud-warrant brokers shall pay twenty-five
dollars for each license. Amy person shall be regarded
as a land-warrant broker, within the meaning of this
act, who makes a business of buying and selling land
warrants, or of furnishing them to settlers or other per
sons.
Twelve. Cattle brokers, whose annual sales do not
exceed teu thousand dollars, shall pay for each lic.•ase
the sum of ten dollars; and if exceeding the sum of ten
thousand dollars, one dollar for each additional thou
sand dollars. Ally person whose business it is to bay,
or sell, or deal in cattle, hogs, or sheep, shall be con
sidered as a cattle broker.
Thirteen. Produce brokers, whose animal sales do not
exceed the SUM of ten thousand dollar, shall pay ten
dollars for each license-, and if exceeding the suns of ten
thousand dollars, one dollar for each additional thou
sand ddllars. Even - person, other than one holding a
license as a broker, wholesale or retail dealer, or whose
occupation it is to buy or sell agricultural or farm pro
(limbic shall be regarded as a produce broker under this
act.
Fourteen. Commercial brokers shall pay twenty dol
lars for each license. Any person or firm, except one
holdings license as wholesale dealer, whose business
it is, as the agent of others, to purchase or sell go,als,
wares, or 'merchandise , not otherwise provided. for in
this act, or seek ordeks therefor, in original or un
broken packages, or to manage business for the owners
of vessels, or for the shippers, or consignors, or con
signees frei carried by vessels, shall be regarded
a commercial broker under this act.
Fifteen. Custom-house brokers shall pay ten dollars
for each license. Every person whose occupation it is,
as the agent of others, to arrange entries and other
custom-house papers, or transact business at any port
of entry relating to the importation or exportation of
goods, wares, or merchandise, shall be regarded a cus
tom-house broker under this act.
.. • .
Sixteen. Distillers shall pay filly dollars for each
license. Every person, firm, or coporation who distils
or manufactures spirits for sale shall be deemed a dis
tiller winker this act: Provided, That any person, 111111,
or corporation distilling or manufacturing less than
three hundred barrels per year shall pay twenty-five
dollars for a license: And provided further, That no
license shall be - required for any still, stills, or other
apparatus used by druggists and chemists for the re
covery of alcohol for pharmaceutical and chemical par
rv:,:es: which has been used in those processes: Andpro
vided further, That distillers of apples and peaches,
distilling or manufacturing less than one hundred and
fifty barrels per year from the same, shall pay twelve
and one-half doll a rs for a license for that purpose.
..`k,venteen. Brewers shall pay fifty dollars for each
license. Every person, firm, or corporation, whomunu
factures fermented liquors of any name or description,
for sale, from malt, wholly or in part, shall be deemed.,
a brew/Winder this act: Provided, That any person,
firm, tiFiro rp o rat tion, who manufactures less than live
htuidred barrels per year shall pay the sum of twenty -
live dollars for a license.
Eighteen. Rectifiers shall pay twenty-five dollars for
each license to rectify any quantity of spirituous liquors,
not exceeding five hundred barrels or casks, containing
not more than forty gallons to each barrel or cask of
liquor so rectified; and twenty-five dollars additional
for each additional live hundred such barrels, or any
fractional part thereof. 'Every person, firm, or corpora
tion, who rectifies, purifies, or refines spirituous li
quors or wines by any process, or mixes distilled spirits,
whisky; brandy, gin, or wine, with any material; for
sale under the /Janie of whisky, rum, brandy, gin, w ine,
or any other name, shall be regarded as a rectilemder
this act.
Nineteen. Coal-oil distillers shall pay for each license
the sum of fifty dollars. Any person, firm, or corpora
tion, who shall refine, produce, or distil crude or re
fined petroleum or rock oil, or crude coal oil, or crude
or refined oil made of mplialtrini, shale, peat, or other
bituminous substances, or shall manufacture coal illu
minating oil, shall be regarded a coal-oil distiller mider
this act.
- Twenty. lintels, inns, and taverns shall be classified
and rated according to the yearly rental, or, if not rent
ed, according to the estimated yearly rental, of the
'anise and property intended to be occupied for said
purposes, as follows, to wit : All cases where the
rent or valuation of the yearly- rental of said
house and property shall be two hundred dol
lars, or less, shall pay ten dollars. And if exceed
ing two hundred dollars, for any additional one him.lred
dollars or fractional part thereof in excess of two bun
drtd dollars, five dollars. Every place whore food and
lodging are provided for and furnished to travellers and
sojourners, in view of payment therefor, shalt b-t re
garded as a hotel, inn, or tavern under this act: Pro
vided, That nothing herein contained shall be construed
to exempt keepers of hotels, taverns, and eating-houses
in which liquors are sold by retail, to be drank upon
the premises, from taking out a license for such sale, for
iihich license they shall pay a tax of twenty-five dol
lars. The rental or estimated rental shall be fixed and
established by the assessor of the proper district at its
proper value; but if rented, at not less titan the actual
rent agreed on by the parties. All steamer.; and ves4els,
upon waters of the United States, on board of which
passengers or travellers are provided with food or I:Ag
ings, shall be subject to and required to pay twenty-five
dollars for each license: Provided, That it there be any
fraud or collusion in the return of actual rent to the
assessor, there shall be a penalty equal to double the
amount of licenses required by this section, to be col
lected as other penalties under this act are collected.
Twenty-one. Eating-houses shall pay ten dollars for
each license. Every place where food or refreshments
of any kind are provided for casual visitors and sold for
consumption therein, shall be regarded as an eating
house under this act. But the keeper of an eating-house
having taken out a license therefor shall not be required
to take out a license as a confectioner, anything in this
act to the contrary notwithstanding.
- Twenty-two. Confectioners shall pay ten dollars for
each license,. Every person who sells, at retail, con
fectionery sweetmeats, comfits, or other confecrs,
any building, shall be regarded as a confectioner under
thisthis act. 13 - tit wholesale and retail dealers, having
taken out a license therefor, shall not bp required to
take out a license as confectioner, anything in this act
to the contrary notwithstanding,
Twenty-three. Claim avid* and agents for procuring
patents shall pay ten dollars for each license. Every
person whose business it is to prosecute claims in any of
the executive departments of the Federal Government,
or procure patents, shall be deemed a claim or patent
agent, as the ease may be. under this net.
Twenty-three. Patent-right dealers shall pay ten dol
lars for each license. Every person whose basin.. is it
is to sell or offer for sale patent rights shall be regarded
a patent-right dealer under this act.
Twenty-three. Real-estate agents shall pay ten dol
lars for each license. Every person whose business it
is to sell or offer for sale real estate for others, or to rent
houses, stores, or other buildings or real estate, or to
collect rent for others, shall be regarded as a real-e4tate
agent under this act.
Twenty-four. Conveyancers shall pay ten dollars for
each license. Every person, other than one holding a
license as a lawyer or - claim agent, whose business it is
to draw deeds, bonds, mortgages, wills, writs, or other
legal papers, or to examine titles to feat estate, shall be
regarded a.conveyancer under this act.
Twenty-five. Intelligence-office keepers shall pay ten
dollars for each license. Every person whose business
it is to find or furnish places-of employment for others,
or to find or furnish servants upon application in wrliing
or otherwise, receiving compensation therefor, shall be
regarded as an intelligence-office keeper under this act.
fwenty-six. Insurance agents shall pay ten do; iars
for each license. Any person who shall act as agent of
any fire, marine, life, mutual, or other insurance com
pany or companies, shall be regarded as an incur nice
agent under this act: Provided, That no license shall
be required of any insurance agent or broker whos, re
ceipts, as such agent, are less than the sum of three
hundred dollars in any one year.
Twenty-seven. Foreign insurance agents shall pay
fifty dollars for each license, and one dollar additional
for every hundred dollars premiums received by mch
agent. Every person who shall tell n. , 4 !agent of any fo
reign fire, marine, life, mutual, or other insurance c na
pany or companies, shall be regarded as a foreign insu
rance agent under this act.
Twenty-eight. Auctioneers shall pay twenty do! Lars
for each liceffse. Every person shall be deemed an auc
tioneer within the meaning of this act whose busino4s it
is to offer property for sale to the highest or best bidder.
Twenty-nine. Manufacturers shall pay ten dollars for
each license. Any person, firm, or corporation, who
shall manufacture by band or "machinery any go..ds,
wares
,111.'_or merchandise, or exceeding annually the sum
thousandof 0 dollars, shall be regarded a inannlae
turer under this act.
Thirty. Peddlers Shall be classified and rated as fol
lows, to wit : when travelling with more than two
horses, the first class, nod shall pay fifty dollar, for
each license; when travelling with two horses,,
the Se
cond class, and shall pay twenty-five dollars for each
license; when travelling with one horse, the third el.tss,
and shall pay twenty dollars for each license; when
travelling on foot, the fourth class, and shall pay ten
dollars for each license. Any person, except per-one
peddling only newspapers, bibles, or religious tracts,
who sells or offers to sell,. at retail, goods, ware--, or
other commodities, travelling from place to place, in the
street, or through different parts of the country, ::rail
be regarded a pedler under this act: Provided, That
any pedler who sells, or. offers to sell, dry goods, fu
reign and domestic, by one or more original pack
ages or pieces, at one time, to the same _person or per
sons, as aforesaid, shall pay fifty dollars for ,stch
license. And any person who peddles jewelry stall
pay fifty dollars for each license : Provided, furtqer,
That manufacturers and producers of agricultural tools
and implements, garden seeds, stoves, and ho' low
ware, brooms, wooden Ware, stud powder, delivering
and selling at wholesale any of said articles, by them
selves or their authorized agents, at places other titan
the place of manufacture, shall not be required, for any
sale thus made, to. take out any additional lit mse
therefor: Provided, further., That nothing coutained in
this paragraph shall authorize the sale of wine, Spirits,
or malt liquors.
Thirty-one. Apothecaries shall pay ten dollars tor
each license. Every person who keeps a shop or build
ing where medicines are compounded or prepared ac
cording to prescriptions of physicians, and sold,
be regarded an apothecary under this act. But whole
sale and retail dealers, who have taken Out a license
therefor, shall not be required to take out a itemise
as apothecary, anything in this act to the contrary tot
withstanding nor shall apothecaries who have is-ken
out a li c ense a s such be required to take out a itemise
as retail dealers in liquor in consequence of selling
alcohol.
Thirty-two. Photographers shall pay ten dollar, for
each license when the receipts do not exceed five hun
dred dollars ; when over Ave hundred dollars and an
der one thousand dollars, fifteen dollars ; when over
one thowand dollars, twenty-five dollars. Any per
son or persons who make for sale photographs, an bro-
Lypes, dagnerreotypes, or pictures by the action 01 11:4ht,
ien be regarded as Photographers under this act.
Thirty-three. Tobacconists shall pay fen dollars for
each license. Any person, firm, or corporation whose
business it is to sell, at retail, cigars, snuff, or tobacco
in any form, shall be regarded as a tobacconist under
this act. But wholesale and retail dealers, and keepers
of hotels, inns, taverns, and eating-houses; having
taken.put a license therefor, shall not be reunired to
take Mt a license as tobacconists, anything in this act
to the contrary notwithstanding.
Thirty-four. Butchers shall pay ten dollars for each
license. Every person whose business it is to sell
butchers' meat at retail shall be regarded as a butcher
under this act Provided'; That nobutcher buying
ta 14 9 1 1 mAt a ItCclrg , aka raii Iva 4911 Arts thaivfQri
shall be Teqiiired to take out a license as retail dealer
on account of sellingother acltiFles at the same store,
stall, or prenfisok; provided, further, That butchers
who retail butchers' meat .circitOively from a cart or
Wagon, by themselves or agents, travelling from Place
to place, and not from any street or stand, snail be ro
(Mired to pay dye dollars only for each license, any
existing law to the contrary notw;thstrinding ; and
having taken out a license therefor, sNali not be re
(Bitted to take out a license as a paddle: for retailing
butchers' meat, as aforesaid : Andprovieled, . further,
That no license shall be required •of a butcher whose
annual sales do not exceed onelhousand doh: ors.
Thirty-five. Proprietors of theatres and mu Seums re
ceiving pay as entrance money stall pay one hundred
dollars for each license. Every edifice used for theme--
pomp of dramatic , or operatic representations, plays. , or
performances, and not including balls rented or Med
occasionally for concerts or theatrical represontatiors,
shall be regarded as a theatre under this act.
Thirty-six. The proprietor or proprietors of circuses
shall pay one hundred dollars for each license. Every
building, tent, space, or area where feats of horseman
ship or acrobatic sports or theatrical perfOrmances are
exhibited, shall be regarded as a circus under this act:
Provided, That no license procured in one State shall be
held to authorize exhibitions in another State. And but
one license shall be required under this -act to authorize
exhibitions within any one State.
Thirty-seven. Jugglers shall pay far each license
twenty dollars. Every person who performs by sleight
of-hand shall be regarded as a juggler under this act.
The proprietors or agents of all other public exhibitions
or shows for money, not enumerated in this section,
shall pay for each license ten dollars: Provided,.That
DO license procured in one State shell be held to itutho
- exhibitions in another State. And but one license
• shall be required under this act to authorize exhibitions
within any one State.
Thi rty-macht. Bow ling-alleys and billiard-rooms shall
pay according to the number of alleys or tables belong,
ing to or used in the building. or place to be licensed.
When not exceeding one alley or table, ton dollar: for
each license. And when exceeding ono alley or table,
t. , 11 dollars for each additional alley or table. Every
place or building where bowls are thrown or billiards
Played and open to the public, with or without price,
shall be regarded as a bowling-alley or billiard-room,
respectively, under this act,
Thitly-nine. Proprietors of gift enterprises shall pay
fifty dollars ler each license. Every person, firm, or
corporation, who shall sell or offer forsale any article of
merchandise of any description whatsoever, with a pro-
Misc, expressed or implied, to give or bestow, or in any
manner to hold out to the public the promise of gift or
bestowal of any article or thing for and in consideration
Of the purchase by any person of any other article or
thing shall be regarded a proprietor of a gift enterprise
under this act: Provided, That no such proprietbr, in
consequence of being thus licensed, shall be exempt
front paying any other license or tax required by law,
and the license herein required shall be in addition
thereto.
Forty. Owners of stallions and. acks shall pay ten dol
lars for each license. Every person who keeps a male
horse or a jack for the use of mares, requiring or receiv
ing pay therefor, shall be required to take outs licmse
under this act, which shall contain a brief description of
the animatots age, and place or places where used or to be
used : Provided, That all accounts, notes, or demands, for
the use of any such horse or jack without a • license, as
aforesaid, shall be invalid and of no force in any court
of law or equity.
Forty-one. Lawyers shall pay ten dollars for each
license. -Every person whose business it is, for fee or
reward, toprosecute or defend causes' in any court of
record or other Judicial tribunal of - the United States or
of any of the States, or give advice in relation to causes
or matters pending, therein, shall be deemed •to he a
lawyer within the meaning of this got.
Forty-two. Physicians, surgeons, and dentists shall
pay ten dollars for each license. Every person •(exeept
apothecaries) whose business it is, for fee.and reward,
to prescribe remedies or perform surgical operations
for the cure of any bodily disease or ailing, shati be
deemed a physician, surgeon, or dentist, as the case
May be. within the meaning of this act.
Forty-throe. Architects and civil engineers shall pay
ten dollars for each license. Every person whose lousi
ness it is to plan, design, or superintend the construction
of buildings, or ships, or of roads, or bridges, or canals,
or railroads, shall he regarded as an architect and civil
engineer under this act: Provided, That this shall not
Forty-four. Builders and contractors shall Ray twenty
five dollars for each license; and if his said contracts
include a practical carpenter who labors on a building.
in any one year exceed in amount twenty-five thousand
dollars,. he shalt pay one dollar ou every additional
thousand dollars in excess thereof. Every person whose
business it is to construct building,s,er ships,or bridges, _
or canals, or railroads by contract, shall be regarded as
a builder and contractor under this act: Proiriaed, That
no license shall be required from any person whose
building contracts de not exceed two thousand five hun
dred dollars in any one year.
Forty-five. Plumbers and gas-fitters shall pay ten
dollars for each license. Every person, firm, or corpo
ration, whose business it is to fit, furnish , or sell
plumbing materials, gas-pipes, gas-burners, or other
gas-fixtures", shall be regarded a plumber and gas-fitter
within the meaning of this act.
Forty-six.- Miners actually producing shall pay for
each and eo'ery license the sum of ten dollars. Every
Person. firm, or company who shall employ mare, than
one person under him or thorn in the business of mining
coal, gold, silver, quicksilver, copper, lead, iron,
zinc,
spel ter, or other minerals, shall bo regarded as aminor
under this act.
Sec. 79. And be it further enacted, That where the an
nual gross receipts or sales of auy apothecaries, 'confOC
tioners, eating-houses, tobacconists, or retail dealers,
shall not exceed the sum of one thousand dollars, such
apothecaries, confectioners; eating houses, and retail
dealers shall not be required to take out or pay- for li
cense, anything in this act to the contrary notwithstand
ing; the amount or estimated amount of such annual
sales to be ascertained or estimated In such manner as
. . .
the Commissioner of Internal Revenue shall proacr
and so of alt-other annual sales or receipts,.where the
rate of the license is graduated by the amount of sales or
receipts; and where the amount of the license or the rate
has been increased, or is liable to be increased, by law
above the amount of any existing license to any person,
firm, or company, or has been understated or under:,
iti
mated, such person, firm, or company, shall be wfain
assessed and pay the amount of such increase, which
shall be endorsed on the original license, which shall
thereafter be held good and sufficient. i
See. 80. Awl be t further enacted. That nothing (.51.1-
tabled in the preceding sections of this act.laying (Mies
ou licenses, shall be construed to require a license for
the sale of goods, wares, and merchandise made or pro
duced and sold by the manufacturer or producer, at the
manufactory or place where the same is made or pro
duced, or at any other principal place of business of such
manufacturer or producer; to vintners who sell, at the
place where the same is made, wine of their own growth;
nor to apothecaries, as to wines or spirituous liquors
which they use exclusively in the preparation or lea
king up of medicines; nor shall any provisions be con
strued to prohibit physicians from keeping ou hand me
dicines solely for the purpose of making up their own
prescriptions for their own patients.
Manufactures, Articles, and Products.
BrECIFIC AND- AD VALOREM. DUTY.
Sec. Sl. And be it further enacted, That every indivi
dual, partnership, firm, association, or corporation,
(and any word or words in this act indicating or refer
ring to person or persons shall be taken to mean and in
clude partnerships, firms, associations, or corporations,
when not otherwise de.siamated or manifestly incompa
tible with the intent thereof), shall comply with the fol
lowing requirements, that is to say:
First. Before conunencing, or, it already commenced,
before continuing, any such manufacture for which he,
she, or they may be liable to be assessed, under the pro
visions of this act, and which shall not be differently
provided for elsewhere, he, she, or they shall furnish,
without previous demand therefor, to the assistant as
sessor a statement, subscribed and sworn to, or
affirmed, setting forth the place where the manufacture
is to be. carried on, and the principal place of bust uess
for sates, the name of the manufactured article, the
proposed market for the same, whether foreign or do
mestic, and generally the kind and quality manufac
tured or proposed to be manufactured. -
Second. He shall-within ten days after the first day of
each and every month, or on or before a day prescribed
by the COMMiSSiOlltil! of Internal Revenue, make return
of the products and sales or delivery of such maul tfac
lure in form and detail as maybe required, front Time
to time, by the Commissioner of Internalßevenue.
Third. All such returns, staCemeats, descriptions,
memoranda,e oaths, and affirmations, shall be in form,
scope, and detail as may be prescribed, from time to
time, by the Commissioner of Internal Revenue.
Sec. b 2. And be it further enacted; That upon the
amounts, quantities, and values of produce,
wares, merchandiSe,. and articles produced or manu
factured, and sold or delivered, hereinafter
ennme
rated,
,the manufacturer or producer thereof, whether
manufactured or produced for himself or for others, shall
pay to the collector of internal revenue within his dis
trict, monthly, or on or before a day to be prescribed by
the Commissioner of Internal Revenue, .the duties on
such manufactures. And for neglect to paysmch duties
within ten days after demand, either personal or
written, left at his, her,. or their house or place of busi
ness, or manufactory,. the amount of such ditties, with
the additions hereitibefore prescribed, may be levied
upon the real and personal property of any such manu
facturer. And such duties and additions, and w!tat
ever shall be the expenses of levy, shall be a lien rtmm
the day prescribed by the Commissioner for their pay
ment aforesaid, in favor of the United States, upon the
said real and personal property of such manufacturer:
and such lien may be enforced by distraint, as pros ided
in the general provisions of this act: Provided, That in
all cases of goods manufactured or produced, in w!tole
or in part upon commission, or where the material is
furnished by one party and manufactured by anetimr,
if the manufacturer shall be required to pay under this
act the tax hereby imposed, such person or persons se
Paying the same shall be entitled to collect the inn.. nut
thereof a the owner or owner ~and shall have a lien
for the amount thus paid upon the niannfactured goods,
Sec. S 3. And be it further enacted,. That for nol:lect
or refusal to pay the duties provided by law on nitru
factured articles, or artields produced, as aforesaid, the
goods,Wares, and merchandise manufactured or pro
ducedand unsold by or not passed out of the posse, -ion
of such manufacturer or producer,, shall be forfeited to
the United States, and may be sold or disposed of for
the benefit of the same, in manner as shall be prescribed
by the Commissioner of Internal Revenue, under the
direction of the Secretary of the Treasury. In such
case the collector or deputy collector may take posses
sloe of said articles, and may maintain such possession
in the premises and buildings where they may have
been manufactured, or. deposited, or may be. He; shall
summon, giving notice, of not less than two nor more
than ten days, the parties in possession of said go ids,
enjoining them to appear before the assessor or assist
ant assessor, at a day and hour in such summons fixed,
then and there to show cause,-if any there be, why, for
such neglect or refusal, such articles should not be de
clared forfeited to the United States. Such person 4or
parties interested shall be deemed to be the mann dm
turers or producers of the same, if the articles shall be
at the time of taking such possession upon the Premises
where manufactured or produced ; if they shall ate Lich
time have been removed from the place of manufacture
or production, the parties interested shall be deeme.l to
be the persons or parties in whose custody or posses don
the articles shall , then be. Such summons shall be
served upon such parties in person, or by leavi'lg a
copy thereof at the plate of abode or business of the
party to whom the same may be directed. In cass no
such party or place can be found, Which fact shall lie
determined by the collector's return on the. sam
isens such notice In the nature of a summ
shall be given by advertisement for the term of three
weeks In one newspaper in the county 114 , 11.1.05 t to the
place of such sale. If -at or before such bearing such
duties shall not have been paid, and the assessor or as
sistant assessor shall adjudge the summons and notice,
service and return of the same to be sufficient,. the
said articles shall be declared forfeit, and shall be sold,
• • • .
disposed of, or turned over to he use Of any depart
ment of the government as may be directed by the Se
cretary of the Treasury, who may require of any officer
of the government into whoseSsession the same may
'he turned over the proper voucher therefor: Provided;
That the proceeds of the sale of said articles, if
any there" be after deducting the duties and addi
tions thereon, together with the expenseS of ssue
mons, advertising, and sale,. or the excess of the.
value of said articles, after deducting the duties and
additions and expenses accrued thereon when- tueno,t
over to the use of any department of the govern
ment, shall be refunded and paid to tho owner, or
if he cannot be found, to the manulitcturcr or producer,
or to the person in whose custody or possession the
articles were when seized. The Commissioner of fete r
nal Revenue. With the aftroval of the Secretary of the
Treasury, may review any such case of forfeiture and
do justice in the premises. If the forfeiture shall have
been wrongly declared, and sale made, the Secretary is
hereby authorized, in case the specific articles campy, he
restored tq the party aggrieved in as gold order and
condition as when seized, to makeup touch party is
money his loss and damage from the contingent fuml of
his department. Immediate notice of any seizure of..
manufactured articles or products shall be given to the
Commissioner of Internal Revenue by the collector or
deputy collector, who shall also make return of his
Proceedings to tho said eommieeioner alter he shall have.
sold or otherwise disposed of the articles or product so
forfeited, as aforesaid; and the assessor or assistant as
sessor shall also make return of his proceedings relating
to torch forfeiture to the said commissioner. And :my
violation of, or refusal to comply with, the provisions
of this section as aforesaid, shall be geed ensue for
seizure and forfeiture, substantially in manner as de
tailed in cases of neglect or refusal to pay duties on
manufactured articles or articles produced under the
provisions of this act; and such violation or refusal to
comply shall further make any party so violating or re
fusing ko comply liable to a hoe of live hundred dollars,
to be recovered in manner and form as provided in this
act. Articles w hiclt the collector MIRY adjudge perish
able may be sold or disposed of before declaration of for
feiture. Said sales shall be made at public aucrou,
and notice thereof shall be given in the same manner as
is provided in this section in cuss of forfeiture.
Sec. SC And be it further enacted, That in case of the
manufacture and sale or production and sale, consul ap
(ion or delivery of any goods, wares, merchandise, or
articles as hereinafter mentioned, without complic ace
on the part of the party manufacturing or producing the
same with all the reouirements audregulations pre- 1
scribed by law in relation thereto, the assistant asso mix
may, upon such information as ie may have, asseme
and estimate the amount and value of such manufact•:res
or products, and upon such assumed altiOnlit assess the
duties and add thereto fifty per ceortun ; and said dotted
shall be, collected in like manner as iu case the :WO
visions of this act in relation thereto had been corns icd
with, and to such articles all the foregoing provis].ms
for liens,. fines, penalties, and forfeitures, shall in like
manner aPPIy.
Sec. 85. And be it further enacted, That any per
son, firm, company, or corporation, menufacttuqug
or producing goods, wares, and merchandise, sold er
removed for consumption or use, upon which itn:ies
or taxes are imposed by law, shall, in their returd of
the value and quantity, render an account of the "till
amount of actual sales made by the manufacturer, pro
ducer, or agent thereof, and shall state in a separate
column the items and account or the deductions, if
any claimed; whether any part, and if so, what part,of
said goods, wares, and merchandise has been coney cued
or used by the owner, owners, or agent, or used for the
production of another manufacture or product, tog,csher
with the market value of the same at the time of arch
use or consumption; whether such goons, wares, :Ind
merchandise were shipped for a foreign port or con
signed to auction or commission merchants, other than
agents, for sale; and shilll make a return according to
the value at 'the place of shipment, when shipped for a
foreign port, or according to She value at 'the place' of
manufacture or production, When removed for use or
consumption, or consigned to others titan agents of the
manufacturer or producer. The value and quantity of
the goods, wares,and merchandinerequired to be stated
as aforesaid, and subject to au ad valorem duty, shall
be estimated by the actual sales made by the minutiae
turer, or by his, her, or their agent, or person or per
sons acting in his, her, or their behalf. And when
goods wares, and merchandise are sold by the mann
ladder, or
_producer, or the agent thereof having the
-charge ofthe business, the following deductions only
may be allowed, viz;
First. Freight from the place of deposit at the time of
sale to the place of delivery.
Second. The reasonable commission and other expense
'hunalide paid;and no commission shall be deducted
When the sale is made at the place of manufactuoe or
production. Provided, That no deduction shall hopsack
on the market value at the place of manufacture or pro-
Wares, and merchandise consigned,
on ino g c o o o rtan ds' ission merchants for sale, or placed I
to
ouauctionil
shipboardto be removed from the United Statue'. or'
4 ' ken, eq4elgugg tq otitot: Sunup Mats havkitg chum q(i
TILE PRESS.---PHILADELPHIA, ;SATURDAY, MAY 7, 1864_
the business of Such manufacturer or producer, nor
when used or consumed by the maaufacturer,produc..w,
Or agent thereof.
Sec. 86. And be it further enacted, That any parson,
firm, company, or corporation who shall new Is, en
gaged in the manufacture of tobacco, snuff, or cigars, or
who shall hereafter commence or engage in such manu
facture, before commencing, or, if already commenced,
betbre continuing such manufacture for welch they may
be liable to be assessed under the provisions of law.
shall, in addition to a compliance with all other pro
visions of law, furnish to the assessor or assistant as- -
sessor,a.statement,subseribed under oath or affirmation,.
accurately setting forth the place, and, if in a city, the
street and number of the street where the manufacturing
is,or is to be carried on, the name and description of the
manufactured arttele, the propz+sed market fof the same,
whether foreign or domestic,and if the same shall be
manufactured for or to be sold and delivered to any other
person or party,the name and residence and business or
occupation of the person or party for whom the said
article is to be manufactured or delle'ered, and generally
the kind and quality manufactured , or proposed to be
manufactured; and shall, within the. time above men
tioned, apply to and obtain from the assessor or assist
ant assessor of the district in which said manufacture
is carried on, or proposed to be carried on, in addition
to the' license required by existing laws, a permit in
writing,. to be signed by the said assessor or assistant
assessorin such form as AM! be prescribed hg the Com
missioner of Internal Revecue, which permit shall be
kept by such manufacturer suspended in some open and
conspicuous place in the principal room in which such
manufacturing is so carried on. And. uch manufacturer
shall also Flirt, notice to the agPre.ssor or assistant a...sem
:ler, in writing, of any and every uhangoieor removal
made, accurately setting forth, as hereinbefore. men
tioned, the place where the said manufacture is to be
carried on; and whenever such change or removal takes
place,before it shall be lawful to commence such manu
facture, a new permit in writing shall be apnlied..for
and obtained in manner aforesaid. And the assessor or
assistant assessor shall be entitled to demand and re
ceive from such/manufacturer for each permit so grant
' ed the MUD Of twenty-five cents: Provide, That if any
person or agent of any firm,
company, or corporation ,
shall manufacture for sale tobacco, snuff, or cigars of
tiny description without first obtaining the permit here
in required, such person or agent shall be subject,upon
conviction thereof, to a penalty of one hundred dollars,
and in addition thereto shall be liable to imprisonment
for a term not exceeding six months, at the discretion
of the court.
See. 57. And be it further enacted, That it shall be the
duty of the assistant assessor of each district to keep a
record in a book or books, to be provided for the purpose.
to be open to the inspection of any person upon reason
able request, in which shall be arranged alphabetically
the nature of any and every person, firm, company, or
corporation who may bo engagedin the manufacture of
..tobacco,: snuff. or cigars within his district to whom. a
Permit has been issued, together with the place whore
such manufacture is carried on and place of residence
of the Person or - persons engaged therein; a copy of
which record shall be, by said assistant assessor, for
warded to the assessor of the district, who shall trans
mit the same to the Commissioner of internal Revenue.
And the said assessor shall, on the first days of January
and. July of each year, transmit to said department a
statement in writing showing all changes in or additions
to said record of such manufacturers.
Sec. 88. And be it further enacted, That in all ease'
Where tobacco, snuff, or cigars, of any description, are
manufactured, in whole or in part, upon commission or
shares, or where the material Prom which any such
articles are made, or are ,to be made, is tarnished by
one party and manufactured by another, or where the
material is furnished or sold by one party with an un
derstanding or contract with another that the manufac
tured article is to be received in payment therefor or
any part thereof, the duty or tax imposed by law there
on, when paid by the manufacturer, may be collected
at the time, or at any time subsequently, of the party
for whom the same was made or to whom the same was
delivered, as aforesaid. And in ease of any fraud or
collusion by which the Government shall be defrauded, • •
or attempted to be defrauded, by a party who furnishes
the material and the manufacturer of any of the a ai
des aforesaid, such material shall be liable to foi•fel
tore, and such articles shall be liable to be assessed the
highest rates of duty imposed by law upon any article
belongingto its grade orclass.
Sec. 89. And be it further enacted, That any person, •
firm, company, or corporation, now or hereafter enga
ged in the manufacture of tobacco ' snuff, or cigar, of
any description whatsoever, shall be, and hereby is,
required to make out, on Monday of each and every
week, and deliver to the assistant assessor, a true and
accurate statement of the quantity, quality, grade, and
kind of leaf tobacco used. whether leaf, stemmed, un
stemmed, or stems, whether of formgn or domestic
growth, and the number of pounds of each qmility,
grade, kind, or description manufactured, whether the
same be plug, eavendish, twist, fine-cut, chewing, or
smoking tobacco, the quantity of snuff, snuff fear,
whether pickled, scented, or otherwise, shorts, and
also the number, description, kind, grade,and value of
all the cigars manufactured diming the preceding we 21r,
and also whether put up in boxes or other packages.
Such statement shall also be verified by the oath or
affirmation of such person or persons and in such form
as may be from time to time prescribed by the Commis
sioner. of Internal Revenue, who shall have power to
make any further - regulations for the protection of the
revenue, with the consent of the Secretary of the Trea
sury, which may be found 'necessary. And any such
person,' firm, company, or corporation shall, on Mon
day of each and every week, make out a list or return,
to the assessor or assistant assessor of the district, of
. . . . . . .
the quantity of tobacco, snuff, or cigars, of whatover
description, made, and also the' quanta,- sold or remo
ved•for consumption, or removed from the place where
manufactured, with the amount of duties accruing
thereon, and shalhAisithin five days thereafter, qay the
amount of said duties to the collector or deputy collector
of the district, subject to all the provisions of law in re
lation to Jjeenses, returns, assessments, payment of
taxes, liefft , fines, penalties, and forfeitures, not incon
sistent herewith, in the case of other manufactu
rers; and such duties shall be paid by the manu
facturer, whetiler manufacturing, for himself or others:
Provided, that manufactured tobacco, stem tobacco,.
snuff, or cigars may be transferred, without payment of
the duty, directly from the place of manufactures to a
bonded warehouse, established in conformity with aw
and treasury regulations, under such rules and rege la
tions, and upon the execution of such transportation
bonds as the Secretary of the Treasury may prescribe;
bonds or other security to be taken by tile assessor
of A
be district from which such removal is made, and
may be transported from such warehouse to a bonded
warehouse, used for the storage of merchandise, at any
port of entry, and withdrawn therefrom for consump
tion or payment of the duty, or removed for export to a
foreign country, without payment of duty, in conformi
ty with the provisions of this aot relating to the removal
of distilled spirits; all the rules, regulations, and condi
tions of which, so far as applicable, - shall • apply to to
bacco stem tobacco, snuff, or cigars, in bonded ware
house. And no drawback shall in any case be allowed
upon any manufactured tobacco, stem tobacco, snuff,
or cigars, upon which any excise duty has been paid,
either before or after it has been placed in bouded.wa re
house.
-• • .
Sec. 90. And be it further enacted,- That every manu
facturer or maker of tobacco, Lammed tobacco, snutl,or
cigars of any description, as hereinbefore mentioned, or
his chief workman, agent, or superintendent, shall, at
the end of each and every month, make and sign a de
claration, in writing, that no such article or commodity,
as aforesaid, has, during such preceding month or ti me
when the last declaration was made, been removed, car
ried, or sent, or caused, or sneered, or known to have been
removed, carried, or sent from the premises of such ma
nufacturer or maker, other than such as have been duly
assessed, and duties imposed by law paid thereon, on
pain of such manufacturer or maker forfeiting for every
refusal or neglect to make such declaration one hundred
dollars. And if any such manufacturer or maker, or his
chief workman, agent, or superintendent, shall make
any false or untrue declaration, such manufacturer or
maker, or chief workman, agent, or superintendent,
nicking the same, upon conviction thereat, shrill forfeit
three hundred dollars, or, at the discretion of the court,
be liable to imprisonment for a term not exceeding six
months. ,
.• . .
Sec: 91. 'And belt further enacted, That if any person
other thanithe maufacturer ' shall sell, or consign, or re
move for sale, or part with the possession of any ma •tu
lactured tobacco, , stem tobacco, snuff, or cigars, upon
- which the duties Imposed by low hove uot been paid,
such person shall be liable to a penalty of ono hundred
dollars for each and every offence. And any per on
who shall purchase or receive tor side any such tobacco,
stemmed tobacco, snuff, or cigars, upon which the
dutv has not been paid, with knowledge thereof, shall
be liable to a penalty of fifty dollars for each and every
offence. And any person who shall purchase or receive
for sale any such tobacco, stemmed tobacco, snuff, or ci
gars from any manufacturer who has not a Perini t to
manufacture, shall be liable for each and every ottbuce
to a penalty- of fifty dollars, and, in addition thereto, a
forfeiture of all the articles, as aforesaid, so purchased
or received, or the full value thereof.
Sec. 92. And be it further enacted, That all goods,
wares, and merchandise or articles manufacture.' or
made (except relined petroleum, relined coat oil, gold
and silver, spirituous and malt liquors, manufactured
tobacco, and snuff and cigars), by any Person or firm,
where tie annual product shall not. exceed the sum of
six hundred dollars, and shall be made, or produced by
the labor of such person or firm, or by bis or their fatal
ly, shall be, and are, exempt from duty; where the au
>i al product shall exceed the sum of Fax hundred dol
lars; and not exceed the sum of one thousand dollars,
the sum of six hundred dollars shall be exempt, and the
duty shall he levied, assessed, and collected upon the
excess above six hundred dollars; and in all ether cases
the whole annual product, including any business or
transaction where one party has been furnished with
materials, or any part thereof, and employed by auo
ther party to manufacture, make, or finish the goads,
wares, and merchainlise, or articles, paying or promi
sing to pay, therefor and to whom the same are returned
when so made and - finished, shall be assessed,. and the
duty paid thereon by the producer or manutactueer:
Provided, That whenever a producer or manufacturer
shall use, or shall remove for consumption or use, any
articles, goods, wares, or merchandise, which, if re
moved for sale, would be liable to taxation, he shall be
assessed upon the saleable value of the articles, geode,wares, and merchandise so used or so removed for eon-
sumption or use.
see, And be it further enacted, That upon the arti
cles, goods, wares, and merchandise hereinafter men
tioned, except where otherwise provided, which shall
he produced and sold, or be manufactured or made and
sold, or be consumed or used by the manufacturer or
producer thereof, or removed for consumption, or for de
livery to others than agents of the manufacturer or pro
ducer within the United States or Territories ther..of,
there shall be levied, collected, and paid the following
ditties, to be paid by the producer or manufacturer
thereof, that is to say:
On candles, of whatever material made, a duty olive
Per centum ad valorem.
On mineral coals, except such as are known in the
trade as pea coal anti dust coal, a duty of live cents per
ton: Provided, That in case of contracts of tease of coal
lands made prior to the passage of this act, the le ;see
shall pay the tax, if not otherwise agreed; and all du
ties or taxes on coal mined and delivered by coal Opera
tan on contracts heretofore made shall be bald by the
purchasers thereof, 'limit otherwise agreed by the par
ties.
On lard oil, mustard. seed oil, linseed oil, and on all
animal or vegetable oils, not exempted or provided for
elsewhere, whether pure or adulterated, a duty of live
cents per gallon.
On gas, illuminating, made of coal, wholly or in part,
or any other material, when the product shall be not
above Ave hundred thousand cubic feet per mouth, a
duty of twenty cents per one thowittud cubic feet; when
the product shall be above Ave hundred thousand and
not exceeding live millions of cubic feet per moilkh, a
duty of twenty-five cents per one thousand cubic feet;
when the product shall be above live millions, a any of
. _ . . .
thirty cents per one thousand cubic feet. Aud the gene
ral average of the monthly product for the year prece
ding the return required by this net shall regulate the
rate of duty herein imposed. "tAtul where any gas works
have not been in operation for the next year preceding
the return as aforesaid, then the rate shall be regulated
upon the estimated average of the monthly product:
Provided, That the product required to be returned by
law by any gas company shall be understood to be the
product charged by the bills actually rendered by the
gas company during the month preceding the return;
and all gas companies are hereby authorized to add the
duty or tax imposed by law to the price per thousand en-
Lie feel on gap sold: Provided, farther, Thai all oz. fur
nished for lighting street lamps, and not measured, and
all gas made for and used by any hotel, inn, tavern, and
private dwelling-house shall be subject to duty what
ever the amount of product, and may be estimated; and
if the returns in any case shall be understated or under
estimated, it shall be the duty of the assistant msg.:ger
of the district to increase the same as he shall deem just
and proper: And
.provided, further, that gas companies
located within the corporate limits of any city or town,
whether in the district or otherwise, or so located as to
compete NOW each other, shall pay the rate imposed by
law upoh the company baying the largest production:
And provided, further, That coal tar produced in the,
manufacture of illuminating gas, and the products of
the redistillation of coal tar thus produced shall-be ex
empt from duty._
On coal illuminating oil, refined, and naptha,benzi ae,
and benzole, produced by the distillation of coal, as
phaltum, shale, peat, petroleum or rock oil, and till
other bituminous substances used for like purposes,. a
duty of twenty cents per gallon Provided, That such oil,
refined produced by the distillation of coal, asphaltum
or shale, exclusively, shall be subject to pay a tidy
of fifteen tents per gallon, anything to the coat:dry
notwithstanding: And provided, further, that (tits
tillers of coal oil and. naptha, benzine, or ltm
zole, shall be subject to all the provisions of jaw
applicable to distillers of spirits, vith regard to licen,s,
bonds, returns, 'assessments, liens,. penalties, draw
backs, and all other provisions designed for the purpose
of ascertaining the quantity distilled, and securing the
payment of duties, so far as the same may, in the
meat of the Commissioner of internal Revenue, and
under regulations prescribed by him, be deemed neces
sary for that purpose.
On spirits of turpentine, a duty of twenty es-tits
per gallon: Provided, That all the provisions of :Atv
relating to the assessment and collection of the duties
on cotton, under rules and regulations to be prescribed
by the Secretary of the Treasury, so far as the same
may be deemed applicable thereto, shall apply to the
assessment and collestiou of duties on spirits of tur
pentine.
On ground coffee, and on all gmind substitutes for
coffee, or preparations of which coffee forms a part, and
on all unground substitutes for coffee, a duty of
cent per• pound.
ground pepper, ground mustard, ground pimento,
ground cloves, and ground clove stems, ground pis da,
and ground ginger, and all imitations of- the sam••, a
duty of one cent per pound.
On molasses, syrup of molasseS,concentratectinola-s4eR.
or inelado, and cistern bottoms, produced directly from
the sugar calla and not made from sorghum or hurdle°,
and on cane juice, when removed from the plantation,
a duty of live per centum ad valorem,
on brown or illuscova sugar not_ above number
twelve Dutch standard in dolor, produced directly from
the sugar cane and not from sorghum or imphee, co her
than those produced by the refiner, a duty of two co ate
per pound.
on all clarified or refined sugars above number tw.lve
and not above number eighteen Dutch standard in
color, produced directly from the sugar cane and not
fromsorghum or implies, duir' of three cents per
pound.
On all clarified, or refined sugars above number eigh
teen Dutch standard iu color, produced directly from
the sugar cane and pot from sorghum or implies, a ditty
of four cents per pound.
On the gross amount of the sales of sugar refiners, in
cluding all the products of their manufactories or re
fineries, . a duty of two and a half of one per centuin ad
valorem: Provided, That every person shall be re
garded as a sugar refiner, and pay the duties levied by
law, whose business it is to- advance the quality and
value of sugar upon which a duty line been assessed
and paid, by molting and recrystallization, or by li
quoring, chtying, or other washing process, or by any
other chemical or mechanical means, or who shall ad
vance the quality or value of molasses, concentrated
molasses, or molar°, upon which a duty has been as
-Kissed and paid, by boning or other process.
On sugar candy, and all confectionery made wholly
or lu part of sugar, valued at not exceeding tweuty
cents, a duty of two cents per pound; exceeding twenty
and not exceeding forty centsper pound, a duty of four
cents per pound; when exceeding forty centir pen pound,
or sold by the box, package, or otherwise than by the
pound, a duty of ten per centum ad valorem.
On chocolate and cocoa prepared, a duty of one and. a
half cent per pound.
On salipratus and bicarbonate of soda, a duty of five
mills perpound. - •
Oa 84trfik, widgrr pOtAtogs, aiaty of two Atkllfi DV;
Pound; Made of corn or wheat, a duty of three Mills per
Pound; made of rice or any other - material, a duty of one
cent per .pound.
On gunpoeMor, and gl explosive substance , * used for
Milling; blasting, artillery; or sporting purpoaes, when
valu e d at twenty' cents per pound or less ; a duty of one
cent per pound; When valued at above twenty cents per
POund and not exceeding thirty cents per pound; a duty
of one and a half teat per pound; and when valued a t
above thirty cents peZ pound; :I dlitY of eight cents per
pound.
On-white lead, a duty' of thirty-five Wilts per ono Ituri
.dred pounds.
On oxide of zinc, a duty of thirty-five cents per one
hundred pounds.
. On sulphate of barytes,' a duty of twelve cents per one
hundred poundwi provided, That white lead,- oxide of
zinc, and sulphate of barytes•,. - paints and minters' co
/ors,- Or any one of them, shall not be subject to any ad
ditional duty in coVaeguence of being , mixed or ground
With linseed oil, when the duties-upon all the materials
130 mixed or ground shall have beeu previously paid.
On all paints and painters' colors..dry or ground' in
oil, or , la pante with water, not otherwise provided . for,•
a duty of five per cents; , *; ad valoreia
On vi inch or Japan, rondo is-hoil y er in part of gum
copal, or other gums or suSetancee, a duty of live per cen
taur ad valorem.
On glue and gelatine of all description, in the solid .
Olio, a duty of one cent per
On glue and cement, made wholly or in part of glue,
to be cold in the liquid state, in duty of forty cents per
gallon.
On Pins, solid head or other, a:duty : of five per cent=
ad vatorein.
On fierom C,o:3lrnonly called w-yod 6CIVW:i. a duty 01
tea per ceutum i 4 vaiorem.
On clocks and-- tirpepieee,:. and
_on clock in.avoirlenf.,,
whenWeld .. Willout being cased, a .sty of five per con.
tom ad valorem.
On umbrellas an parasols made of cotton or silk, , or
other material, a. cuty of five per cent= ad valorem.
On gold leaf, cioMaca touts per pack, containing- not
more than twenty honks of twenty-five leaves each.
On gold foil, two deltas per ounce troy weight.
On paper of all desoriptions, including pasteboard,
binders' board, and tarred paper for roofing or other
purposes, a duty of thrric per ecntum ad val.:ire:ln.
On' sqatp,. uataile, orasive, and soap of all
other descriptiouv, winto or colored, execpt sottsoap
and soap otherwise Provided for, 'valued at not above
five cents per pound, a duty of two inillo per Pound;
valued at above rive cents,: per pound, a duty of one
Cell t per pound.
On soap, fancy, scented, iioney, cream, transparent,
quid all description, of toile': and shaving soap, a duly
or five routs per pound.
On soft soap, a duty of five pet' entum ad valorem.
~ , _
Qh .all uncompounded chemical productions, not
otherwise provided. for, - a duty of five per centum ad
valorem.
On essential oils, of all descriptions, a duty a Ilve
per contain ad valorem.
pickles,preserved fruits, preserved vegetables,pre
served meats, fish, and shellfish in cans, kegs, or air
tight packages, a duty of five per creature ad valorem.
On Mill:cads, printed, printed cards and printed cir
culars, a duty of five per centum ad'valorem_
Oh all printed kooks, magazines, pamphlets, reviews,
and all other similar printed publications, except news
papers, a duty of five per centum ad valorem.
On productions of stereotypers,lithographers, and en
gravers, a duty of five per centum ad valorem.
Ott repairs of eaginos, cars, carriages, or other ticks,ar
s Arnett such repairs increase the value of the arti
cle so repaired ten per centum or over,,a duty of three
per centuuf on such increased value: Provided, That
on such repairs made upon ships, steamboats, or other
vesselk, a. - duty"of two per centum only on- the increased
value shall be assessed. - -
On the hulls, as launched, of all ships, barks, brigs,
schooners,' sloops; sailboats, steamboats , canal boats,
and all other vessels or water craft (not mei tiding en
gines or rigging), hereafter built, made, or constructed,
a duty of two per centum ad valorem.
On slate, freestone, sandstone, marble, and building
stoneof any other description, when dressed, hewn, or
finished, a duty of three per centum ad valorem: Pro
vided, That the cost for the erection, fitting, adjusting,
or setting building stone of any description, shall not be
included in the assessment of any duties thereon. -
On marble, and other monumental stones, with or
without inscriptions, five per centum ad valorem. -
On lime and itoman or water cement, a duty of three
per cesium ad valorem. :
On brick, draining tiles, and earthen and stone water
pipes, a duty of three per centum ad valorem.
On masts, spars, and ship or vessel blocks, whether
made to order or for sale, a duty of two per centum ad
valorem-
On ail - furniture, or other articles made of wood, sold
in the rough or unfinished, a duty - of Ave per ceutum ad
valorem: Provided, That all furniture, or other articles
made of wood, having been previously assessed, and a
duty paid thereon, shall be assessed a duty of five per
ceutumad valorem upon the ineroased value only there
of, when sold in a finished condition.
On salt, a duty of six cents per one hundred pounds.
On sails, tents, shades, awnings, and bags, made of
cotton, flax or hemp, or part of either or other material,
five per contain ad valorem: Provided, That when the
material from which any of the foregoing articles are
made was imported,. or has been subject to and paid a
duty. and the same made by sewing, a duty shall be
assessed only on the increased value thereof. .
• On artificial mineral waters, soda waters, sarsapa
rilla water, and all lieverage used for like purposes,
sold in bottles, or from fountains, or otherwise, and not
otherwise provided for, a duty of five per centum ad
valorem.
On .mineral or medicinal waters. or waters from
springs impregnated with minerals, a duty' of one-half
cent for each bottle containing not more than one pint;
'when containing more than one pint and not more than
one quart, one cent; when containing more than one
quart, for each additional quart, or fractional part there
of, one cent.
On pig iron, a duty of two dollars per ton.
On blooms, slabs, or loops, when made - in forges or
bloomeries, directly from the ore, a duty of four dollars
per ton.
On railroad iron, a duty of three dollars per ton.
'On railroad iron, enrolled, a duty of two dollars per
ton: Provided, That the term enrolled shall apply only
to rails for which the manufacturer, receives pay for re
manufacturing, and not for new iron.
On all iron advanced beyond bloombs, slabs, or loops,
and not advanced beyond bars or rods, and band, hoop,
and sheet iron, and not thinner than number eighteen
wire gauge,and plate iron not less than one eighth or au
inch in thicness, a duty of three dollars per ton: Pro
vided, That a ton shall, for all the purposes of this act,
be deemed and taken to be two thousand pounds.
On baud, hoop, and sheet Iron, thinner than number
eighteen wire_ gauge, plate iron less than one-eighth of
an inch in" thickness, and cut nails and spikes, and
horseshoe nails whoa wrought by hand, kept for salo
and not for the use of the maker in his trade, not in
cluding nails, tacks, brads, .or finishing nails, usually
put up andoold in papers, whether in papers or other
wise,. nor horseshoe nails wrought by machinery, a
duty of four dollars per ton: Provided, That bars,rods,
bands', - 'hoots; sheets, plates, nails, and spikes, not in
cluding such as are usually put up in papers, nor horse
shoe nails wrought hy . machinery, as before mentioned,
manufactured Iron! iron, upon which the duty of
three dollars has been levied and paid, shall be subject
only to a duty of one dollar per ton in addition thereto,
anything in this act to the contrary notwithstanding.
On iron castings used for bridges or other permanent
structilrO, a duty of two dollar,: per ton: Provided,
That bar irom used for like purposes, shall be charged
with no additional ditty beyond the apecine duty tot
posed-;by this net when not increased in value more
than ten per centum.
On stoves and hollow-ware and castings of iron ex
ceeding ten pounds in weight for each casting, not
otherwise provided for, a duty of three dollars per ton.
On rivets exceeding one-fourth of one inch in diameter,
nuts less than two ounces each in weight, and bolts not
less than four ounces each in weight, a ditty of Your
dollars per ton: Provided, That when a duty upon the
iron trom wlyich rivets, mils, and bolts, as aforesaid,
shall have been made, has been assessed and paid, a
duty or three dollars per ton, a duty only, in audition
thereto, shall be paid of fifty cents per ton: Provided,
further, That all iron and castings of iron of all de
scriptions advanced beyond pig iron, blooms, slabs, or
loops, upon which no duty bas been assessed or paid in
the form of pig iron, shall be assessed and pay, in ad
dition Lc foregolng_rates of Iron so advanced, a duty
of one dtillar and fifty cent; per ton; :mil when no duty
has been assessed errata thereon in the form of blooms,
slabs, or loops, shall be assessed and pay, in addition
to the foregoing rates of iron advanced as aforesaid, a
duty of three dollars per ton.
On steel, in ingots, burs, sheets, or wire, not less than
one-fourth of an inch in thickness, valued at seven
cents per pound or less, a duty of live dollars per ton;
valued at above seven cents per pound, and not above
eleven cents per pound, a duty of ten dollars per Lou;
valued at above eleven cents, a duty of twelve dollars
and fifty eenM per ton: Provided, That steel rolled,
and sheet, rod or wire made of steel, upon which a duty
Las been assessed and paid, shall be assessed and pay a
duty of five per (Tatum ad valorem upon the increased
value only thereof,
On steam engines, including locomotive and marine
engine, n duty of three Or eeutum n. 41 valorem_
On quicksilver produced front the ore, a duty of five
per ceutum ad valorem.
On gold and silver produced from quartz mines, from
beds of rivers, from the earth,.or in any other way or
manner, a duty of five per centum.
On copper and lead ingots, pigs or bars, and speller
and brass, a duty of three pee centniu ud valorem.
On rolled brass, copper rolled, yellow sheathing me
tal, in rods or sheets, and shut, sheet lead, and lead
pipes, a duty of three per cendum ad valorem: Provided,
That when any of the articles herein mentioned shall
not have been assessed, and a duty paid thereon of throe
per column, in the form of ingots, pigs or bars, a duty
of five per centum be assessed ana'paid thereon.
On goat, calf, kid, sheep, horse, hog, and dog skins,
tanned or dressed in the rough, a duty of five per cen
tum valorem. -
On goat, calf, kid, sheep, horse, hog, and dog skills,
curried or finished, a duty of live per ceutum ad valo
rem! Provided, That all goat, calf, kid; sheep, horse,
hog, and dog skins, previously assessed in the rough,,
d
and which duties have been actually paid,. shall
be assessed on the increased value only when curried or
finished.
• • -•
on patent, enamelled, and Japanned leather, and
skins of every description, a duty of live per centum ad
valorem.
•
On oil-dressed leather and deer skins, dressed or
smoked, a duty of five per centum ad valorem.
On leather of all dei,eriptions, tanned or partially tan
/ted, iu the rough, it duty_ of fi ye per ceutum ad v.aloren2.
On leather of all descriptions, - curried or finished; a
duty. of five per centum ad valorem: Provided, That all
leather' previously assessed in the rough, and upon
which duties have been actually paid, shall be as-
sessed on the increased value only when curried or
finished.
. . •
Ou wine made of grapes, a duty of five cents per
gallon.
Oji all other wines or liquors, known
or denominated
as wine, not made from currants, rhubarb, or berries,
Produced by being rectified or mixed with other spi
rits, or into which auy matter • whatever may be in
fused to be sold as wine, or by any oilier name, and not
otherwise provided for -in this act, a duty
_of lifty
cents per gallon: Provided, That the returns, assess
ment, and collections of the duties on such wines
shall he subject to the regulations of the Commissioner
of Internal Revenue. And any person tv.11.0 shall wil
lingly and knowingly sell, or oiler for sale, any such
wine made after the passage of this act, upon which the
duty herein imposed has not heels paid, or which has
been fraudulently etaded, shall, upon conviction there
of, be subject to a penalty of one hundred dollars, or
to imprisonment not exceeding two years p at the discre
lion. of lh court.
On furs of all descriptions, when made up or manu
factured, a duty of ten per centum ad valorem.
On cloth and all textile or knitted or felted fabric , : of
cotton, wool, or other materials, before the same has
'been dyed, printed or bleached, and on all cloth paint.
ed, enamelled, shirred, tarred; varnished, or oiled, a
duty of five per cement ad valorem: Provided, That
thread, and yarn, and warps for weaving shall be re
garded as manufactures, and be subject to a duty of live
per centum ad valorem.
On ready-made clothing, boots and shoes, caps, hats,
and bonnets, or other articles of dress for the wear of
men, women, or children, five per centum ad valorem:
Provided, That any tailor, boot or shoemaker, hat, cap,
or bonnet maker, milliner or dress-maker, exclusively
engaged in manu facturing any of the foregoing articei n
to order as custom work, and not for sale generally,
who shall make affidavit to the assessor or assistant as
sessor, that the entire amount of such manufactures SO
made does not exceed the sum of six hundred dollars
per annum, shall be exempt from duty; when exceed
ing six hundred dellaie per annum, a duty of five per
centum ad valorem on the excess above six hundred dol
lars,
on cotton upon which no duty has been levied, col
lected, or paid, and-which is net exempted by law, a
ditty of two seats per pound, vvhich shall be and retimin
a - lien thereon, until said duty shall have been paid, in
the possession of auy person or persons whomsoever.
On all manufactures of cotton, wool, silk, worsted,
flax, hemp, jute, India rubber, guttaperclta, wood, wil
low,.glass, pottery-ware, leather, paper, iron, creel,
lead, tin, copper, zinc, brasst gold, silver, horn, ivory,
bone, bristle, wholly or hi bait, or of other materlals,
not in this act otherwise provided for, a duty of• five per
contum ad valorem: Provided, That on all cloths dyed,
printed, or bleached, on which a duty or tax shall
have . been paid before the same were so dyed,
printed, or bleached, the said duty or taxer five per mi
nim shall be assessed only upon rho increased value
thereof: And provided, further. That any cloth or' fa
brics, as aforesaid, when made of thread, yarn, or
warps, upon which a duty as aforeLitid, shall have
been assessed and paid, shall assessed and pay a duty
on the increased value only thereof. -
On all diamonds, eineralils,precious stones,and imita
tions thereof, and all other jewelry, a duty of ten per
centuni ad valorem: Provided, That when diamonds,
enteral de, precious stones or imitations thereof, imported
from foreign countries, or upon which import duties
have been paid,shall be set or reset in gold or any other
material, the duty elan be assessed and paid upon the.
value only of the settings.
On tobacco, cavendish, plug,twist, and manufac
tured tobsiteu not otherwise provided for, of all descrip
tions (not including snuff, cigars, nue-cut, smoking,
tobacco made exclusively of stems and not sweetened
or otherwise prepared, nor shorke on Other refuse se '
Painted from fine-cut tobacco in the process of imum
facturiug), and on stemmed tobacco, thirty-five cents
per pound.
On cut, smoking tobacco, made exclusively of stems,
and not sweetened or otherwise prepared, and on shorts
or other refuse separated from line-cut tobacco in the
process of manufacturing, ten cents per pound. •
On and snuff-flour manufactured of tobacco,.
ground dry or damp, pickled, - seented, or otherwise, of
all descriptions, thirty-five cents per pound.
On tobacco, fine-cut,, sold or delivered. loose in Milk,
or in packages, papers, wrappers, or boxes, thirty-five
cents per pound.
On cigars:, valued at not over ten dollars per thousand
five dollars per thousand.
. _ ,
On cigars, valued at over ten dollars and not over
twenty dollars per thousand, eight dollars per thou
sand.
On cigars, valued at over twenty dollars and not over
forty dollars per thousand,lifteen dollars per thousand.
On cigars, vat ued at over forty dollars and not over
seventy-five dollars per thousand, twenty-five dollars
Per klnnbirdid t Valued at over seventy-dec dollars per
thousand, forty dollars per thousand.
Sec. 94. And be it further enacted, That whenever
any manufactured articles,
goods, wares, or merchan
dise, on which an excise or impos t or duty has been
paid, and which are net specially provideflor, are in
creased in value by being polished, painted, varnished,
waxed, oiled, gilded, electrotyped, galvanized, plated,
framed,. ground, pressed, colored, dyed, trimmed, or
namented, or otherwise more .complotely finished or
fitted for use or sale, without changing the original
character or purposes for which the saute are intended
to be used, there shall be levied, collected, and pall, a
tax of five per centum ad valorem upon the amount 'of
such increased value, to be ascertained by deducting
from the value of the fluished article when sold, or re
moved for sale, delivery, or consumption, the cost or
•value of the original article to the person, firm, or Com
pany, liable to the duty imposed upon the increased
value thereof. The increasing of values in the manner
.aforesaid shall be deemed manufacturing, and any
person, - Erm, company, or corporation engaged therein
shall be liable to all the provisions of law for the col
lection of internal duties relating to manufacturers as
to licenses, returns, payment or taxes, liens, fines,
penalties, and forfeitures.
Sec. 95. And be it further enacted, That newspapers,
boards, shingles, laths, and other lumber, staves,
hoops, shooks,headings, and timberpartially wrought
and unfinished for chairs, tubs, pails, hubs. spokes.
fangs 5 94 4 0. 0 .% glOvel, owl fork
wood, umbrella stretchers, alcohol rondo or c
manufa
tured of spirits or materials upon wh ic h the ditties I
m
-
K
posed by law shall nave bon rani. filagtoe gyp , ,um,
malt, horning fluid, printers' ink, flax Prepared for
x
s u ntil actuall
woven, marble
and tet
textile o• felting
slate l'
of
f ti o n t g p p
other building res
stones in lock, rough and
from grain : bread and breadstuffs, butter, choe,m, ceii
unwrought, charcoal, coke,. all dour and meal made
centrated milk, paraffine, whale and fish oil, bullion
used iti the manufacture of silver ware, silver
rolled' or prepared for platers' use . excluinvely, mate—
rials prep a red for the Manufacture of hoop skirts ex
clusively-and unfit for other use,. (such as cut
. tages and
small Wares for joining hoops together,) e, and
hereby are; exempt from duty. . And also alt goods,
wares, and merchandise : and articles made or maau
faCtured.from Materials which have been Nulsjeset Co and
upon which internal duties have been actually paid, or
materials Imported upon which duties have beenpadd
or mien which no duties Savo been imposed by lane,
where OW increased value of such goods, wares,. or
.merchandise, and articles se: made or manufactueett.
shall net exceed the amount of Ilve'por
shall be, and hereby are,-exempt from duty.
Sec. CI. And be it further enacted, That every per
son, firm, or corporation who shall have made any con
tract prior to the passage of this acteand without other
roviiw iaocuntiletddi'e°i'l:usueVeetlahl'itiettevhfa:eerytifal,t7al;"tarit.eni
tl:orized and
empowered to add to the price thereof en .11111.1111 MO , I , tY
as will be equenalent to the duty so subsequently iinz
Posed on said and Hot provfo n a y pa id b y
vendee, and be entitled by virtue' hereof to be
to regulations tcr bO Pro
raid, end to sue I.;]r aud recover the same accordiunil'i
Provided, That Wa . pre the [anted States' is the
pur
chaser under such prwr, coutraa. the certilcato the
.1 0 Treasury,. artimes
Koper officer of rim-department by which 0.0 contract
e ti t s h n e i d atl i e ,y , s t h b o e w n e g elc :iic n c r o x rd o i f nor
so pilrehased by the 'Muted States, amil.imbia-t o such.
subsequent duty . , shall he taken aim T;eceived,
the disOlinl`go of =nib siihi.oneent
duties on articles so contractedto be delivered to :Ms
United States and actuatili delivered according tc'sliem
contract,
AuctioW Sales
See: 97. And he it further efacted, That there sha;: he
levied, collected, and paid on all .alcs of real est,
goods, wares, merchandise, articles, or thing:, at zinc
tton, including all sales of stocks, bonds, and other so
curities, a duty of one per centum on the gres%
amount of such sales; and every auctioneer or other
person making such sales, as atoresaid, shall, at the
end of each and every mouth, or Witithi ten dew; them.
after, , Make a list or return to the assistant assessor of
the diatrict of the gross amount of Stinh sales, made as
aforesaid, With the amount of duty which has accrued
or shall accrue thereon, which list shall have annexed
thereto a declaration under oath or affirmation, in form
and manner as may be proscribed by the, Commissioner
of Internal Revenue, that the. same is true and correct,
and should at the same time,as aforesaid,puy to the col
lector or deputy collector the amount of duty or tax
thereupon, as aforesaid, and in default thereof
shall bey subject, to and pay a penalty of five ban
dredilollarS. In all cases of delinquency' in making
said list or payment the assessment and collection shall
be made in the manner prescribed in the general provi
sions cf this act: Provided, That no duty shall be
tevird
under the provisions of this section upon any saleshy
udicial or executitd' off i cers making auction ' sales by
virtue of a judgment or decree of any court, nor to pub
lic sales made by guardians, executors, or administrit
tors.
Brokers.
Seca OS. And, be it further enacted, That' all brok , re
dhall be subject to pay the following duties and rates of
uty upon the sales of gold and silver bullion, fury; Pi
exchange, uncurrent money, promissory notes, stocks,
bonds, or other securities,as hereinafter mentioned,and
shall be subject to all the provisions, where not inappli
cable thereto, for the returus,.assessment, collection, of
the duties, and liens and , penalties as are prescribed S,r
the persons,•hrtns, companies, or corporations, OWnii/g",
or possessing, or having - the management of railroad,,
steamboats, and - ferry-boats, that is to say: Upon all
sales of stocks, bonds, gold and silver bullion and coin,
sterling exchange, promissory notes, or other securities,
one-fifth of one per centumion the amount of such sales,.
and of all contracts for suck sales: Provided, That any
person, firm, or company, not being licensed as a bro
ker, who shall-sell or otter to sell any gold and silver
bullion, foreign exchange, uncurrent money, promis
sory notes, stocks, bonds, or other securities, not bona
fide at the time his own property, and actually on hand,
shall be liable, in addition to all other penalties pro
vided in such cases, to pay fifty per centunt in addition
to the foregoing duties and rates of duty.
Sec. IA And be it further enacted, That there shall
be levied annually, on the first Monday of May in each
year, to be paid by any person or persons owning, pen- •
sensing, or keeping any carriage, yacht, billiard table,
plate, gold watch, or piano forte, or other musical in
struments, the several duties or sums of money set
down in figures against the same, respectively, or oth
erwil,e specified and set forth in schedule hereto an
nexed and marked A, and the same shall be and remain
a lien thereon until paid.
Schedule A
Carriage, gig, c imse, p mien, wagon, buggy
t wagon, carryall, rockawity, or other like car
riage, and any coach,, hackney coach, omnibus
or four-wheeled carriage, they body of which
rests upon springs of any description, whin&
may be kept for use, for hire, or for passengers,
and which shalt not be used exclusively in hus
bandry or for the transportation of•'merchan
dise valued at fifty dollars and not exceeding
One ' hundred dollars, including harness used
therewith, each, one dollar 00
Carriages of like description, valued at above one
hundred dollars and not above two hundred
dollars, each, two dollars 200
Carriages of like description, valued at above •
two hundred dollars and not above three hun-
. . .
dred dollars, each, three dollars 3 00
Carriages of like description, valued above three
hundred dollars and not above five hundred
dollarg, each six dollars 6 00
Carriages of like description, valued above five
hundred dollars each, ten dollars 10 00
On gold watches, composed wholly or in part of
gold or gilt, kept for use, valued at one hun
dred dollars or less, each, one dollar 1 00
On gold watches, composed wholly or in part of
gold or gilt, kept for use, valued at above one
hundred dollars, each, two dollars 200
On piano fortes, organs, melodeons, or other par
lor musical instruments, kept for use, not in
cluding those placed in churches or public edi
fices, valued at not less than one hundred dol
lars and not above two hundred dollars, each,
two dollars 200
When valued above two hundred dollars and not
above four hundred dollars, each, four dollars 400
When valued above four hundred dollars, each,
six dollars 6 00
On yaellits; pleasure or racing boats, by sail or
steam, measuring by custom-house measure
-mentleulons or less, each five dollars 5 00
Exceeding ten and not exceeding twenty tons,
each, ten dollars 10 00
Exceeding twenty and not exceeding forty tons,
each - twenty-five dollars 25 00
Exceeding forty and not exceeding eighty tons,
each; fifty dollars 50 00
Exceeding eighty and not exceeding one hun
dred and ten - tons, each, seventy-five dollars 75 00
Exceeding one hundred and ten. tons, each, one
hundred dollars 100 00
Billiard tables, kept for use, ten dollars 10 00
Provided, That billiard tables kept for hire,
and upon which a license tax has been im
posed, shall not be required to pay the tax on
billiard tables kept for use its aforesaid, ally
thing- to the'contrary notwithstanding. •
On plate, of gold,kept for use, per ounce troy, fif-
ty cents
On plate, of silver, kept for me, per ounce troy,
live cents
Provided, That silver spoons or plate of silver
used, by one family to an amount not exceed
ing forty ounces as aforesaid, belonging to any
one person, plate belonging to religions socie
ties,- and souvenirs and keepsakes actually
giv!'n and received as such and not kept for
use; also, all premiums awarded as a token
of merit. by any agricultural society, corpora
bon;•or association of pergons', - for any pur
pose whatever, shall be exempt from duty.
Slaughtered Cattle, Swine, and Sheep.
Sec. 100. And be it farther enacted, That there shall
be naid.by any Person, firm, Company, or agent or am.
pierce thereof, the following duties or taxe- , , that is to
ay.
On all cattle and calves exceeding three months old,
slaughtered for sale, forty cents per head.
On all cattle and calves under three months old,
slaughtered for sale, live cents per head.
On all swine slaughtered for sale, ten cents per head,
On all sheep and lambs slaughtered for sale, dye
cents per head;
Provided, That all cattle, not exceeding five in num
ber, and all calves, swine, sheep, and lambs, not ex
ceeding twenty in number, altogether,_slaughtered by
any person for his or her own consumption, shall be ex
empt front duty; and all cattle slaughtered the hides
and tallow shall pay ten cents only per head, and alt
sheep slaughtered for the pelts shall pay two cents
only per head.
Sec. 101. And be it further enacted, That on and after
the date on which this act shall take effect, ahy person
or persons, firms or companies, or agents or employees
thereof, whose business or occupation it is to slaughter
for sale any cattle, calves, sheep, lambs, or swine, shall
be required to make and render a list within ten days
after the first day of each and every month to the assts-
. . .
taut assessor or the district where the slaughtering is
done, stating the number of cattle, calves, if any, the
number of swine, if any, and the number of sheep and
lambs, if any, slaughtered, as aforesaid, • with the se
veral rates of duty as fixed therein in this act, together
with the whole amount thereof, which list shall have
annexed thereto a declaration of said person or persons,
agents or employees thereof, as aforesaid, under oath
or affirmation, in such manner and form as may be pre
scribed by the Commissioner of Internal Revenue, that
the same is true and correct, and shall, within the
time and in the manner prescribed for the payment of
duties on manufactures, pay the full amount of duties
accruing thereon, as aforesaid, to the collector or depu
ty collector of the district, as aforesaid; and in case of
default in making the return or payment of the duties,
as aforesaid, the assessment and collection shall be
made as in the general provisions of this act required;
and in case of fraud or evasion, the party oftendiug
shall forfeit and Pay a penaly of ten dollars per head for
any cattle, calves, swine, cheep, or lambs so slaugh
tered upon which the duty is fraudulently withheld,
evaded, or attempted to be evaded; and the Commis
sioner of Internal Revenue may prescribe such further
rules and regulations as lie-may deem necessary for as
certaining the correct number of cattle, calves, swine,
sheep,and lambs liable to be taxed under the provisions
of this act.
Railroads, Steamboats, Ferry-Boats, and
Bridges.
Sec. 102. And be it further enacted, That any person,
firm, company, or corporation, owning or possesstng,or
having the care or management of any railroad or rail
roads upon which steam is used as a propelling power,
or of any steamboat or otherivessel propelled by steam
power, shall be subject to and pay a duty of two and a
half per centum on the gross amount of all the receipts
of such railroad or railroads or steam vessel for the
transportation .of the United States mails, freight, ex
press freight, and passengers over and upon the
same; • and any person or persons , firms, comPa
nice, or corporations, owning or possessing, or
haVing the ears _or management of any railroad
or railroads using any other power than steam
thereon, or. owning, possessing, or having the
care or managernent of any ferry-boat, or vessel used as
a ferry-bear, Propelled by steam or horse-power, shall
be subject to and pay a duty of, two anti a half per con
tom upon the gross receipt* of such railroad or ferry
boat, respectively, for the transportation of United
States mails, freight, express freight, and passengers
over and upon said railroads, steamboats, and ferry
boats, respectively; and any person or persons, firms,
companies, or corporations, owning, possessing, or hav
ing the care or management of any toll road or bridge
authorized by law to receivetell for the transit of pas
sengers, beasts, carriages, teams, and freight, of any
description, over such toll road or bridge, shall be sub
lea to and pay a duty of five pee Cantata on the gross
amount of all their receipts of every description.
Express Companies
Sec. 10:1. And be it further enacted, That any person,
firth, conipany; or corporation carrying on or doing an.
expresS business, shall be subject to and pay a duty of
three per cesium on the gross amount of all the receipts
of such express business- - -
Insurance Companies
Sec. 104. And be it further enacted, That there shall
be levied, collected, and paid a Llntyl of one and one-half
of one per cent= upon the gross receipts of premiums,
or assessments for insurance from losp, or damage by lire
or by the perils of the sea, made by every insurance
company, whether inland or marine or fire insurance
company, and by every association or individual en
gaged in the business of insurant% against loss or da
mage by lire, or by the perils of the sea; :itid by every
Person, firm, company, or corporation, who shall issue
tickets or contracts of insurance against injury to per
sons while travelling by land or water; and a like ditty
pshall be paid by the agent of any foreign insurance com
any having au office or doing business within the
United Staice.; and that in the account Or return to Le
rendered, they shall state the amount insured, renewed,
or continued, the gross amount, of premiums received
and assessments collected, and the ditties by law ac
cruing thereon for the quarter then next preceding.
Passports.
See. 105 And be it further v.afteted, That for every
passport issued from the office of the Secretary of State,
there shall be paid the sum of three dollars; which
this
may be paid to any collector appointed under
this act, and his receipt therefor shall be forwarded
witL the application for such passport to the office of the
Secretary of State or any agent appointed by him. And
the collectors shalt account for all moneys received for
Passports in the manner hereinbefore provided, and a
like amount shall be paid for every passport issned by
any minister or consul of the United States; who shall
aceuttut therefore to the Treasary.
Telegraph Companies,
Sec. 106. And be it further enacted, That any person,
lirm,,comPainy, or corporation owning or possessing' or
having the care or management of any telegraphic line
by which telegraphicde
k. spatches
. or messages are re
ceived or transmitted, Quill be 11)JeCt, to Mid pay a ditty
of live per centum on the gross amount of, all recepta of
such person, Until, company, or corporation.
Theatres, Operas, Circuses, Museums.
Sec. 107. And be it further enacted, That any person,
firm, or corporation, or the manager or agent thereof,
Owning,. conducting, or having the care or lliallag4llll,ME
of any theatre, opera, circus, museum, alr other public
exhibitions of dramatic pr operatic representations,
plays, : performances, musical entertainments, feats of
horsemanship or acrobatic sports which are opened to
the nubile for pay, lint not including occasional conceits,
exhibitions, lecturer:, or exhibitions of works of art,
shall be subject to and pay a duty of two per centoin on
the gross almonnt of all receipts derived by such person,
tirco , company or corporation from such representattms,
PlaYg, performance, exhibitions.. or musical out ertoln
inoolts.
.. . .
See. MS. And be it further muted, That any person,
firm, company, or corporation owning or possessing,. or
haytng , tint care or management of any railroad. stea M
boat,terry.boat, or other vessel propelled by ste;on
pow el', or Midge; or carrying or doing an express bast
ness ; or engaged M the business of Insurance,. as herein
before described; or nuning or having the care and
management of any telegraph line:. lir Vini nef. POS
sc,sing, leasing, or having the control or mans.geniont
of any circus, theatre, opera, or museum, shall within
twenty days after flaz end of each and ovary month mike
a list, or return in duplicate to the assistant assessor- of
the district, stating the gross amount of their receipts,
respectively, ler the mouth next preceding,, which. re=
turn shall . he verified by the oath or atiirtuntlen of such
owner, posSetasor, malinger, agent,. or other proper , ()M
-eer in the manner and term to be prescribed from time
to ame by the COMMlNsiouer of Internal Revenue; and
shall also, within ten days, pay to the. Commissioner of
Internal Revenue the full amount of duties which have
accrued on such receipts for the month aforesaid. And
in cnse.of neglect or refusal to make said lists ar roitlrb
-
for the space of ten days after such return should have
been made as aforesaid, the assessor or assistant assessor
shall proceed to estimate the amount received and the
duties payable thereon, and shall add thereto ton pe
contain as heroinbofore provided in other oases of della!
quenoy tomake return for purposos of
11.4 , 1 IQt. -
P{l l ll o ko Ql Makin httoh nieTdtpat 411;
of ascertaining the correctness of any such return,
the books of any sash pore" Arm, eempaly,
or corporation shall be subject to the , inspection or he
assessor or assistant assessor on hie demand or requ.st
therefor. And in case of neglect or refusal to payi lie
dutlem, with the addition aforesaid' when the same hove
been ascertained, for the space of ton day's after the
same, shall have become payable, the owner, possessor,
or Person having the management as aforesaid; eh 111.
nay, in addition, ten per centum on the amount of much
duties and addition; and for any attempt knowingly to
evade the payment of such duties., the said owner( p
608,0 re or Person having the care or management as
aforesaid, shall be liacie to pay a penalty of one thou
sand dollars for every such attempt, to be recovered an
Provided in this act for the recovery of multjej, A ,itk
all proitinkna of this act in relation I lieLra :1111 canon-
Wails by distrai nt not' incedatiati e shall ap
ply to nits sectio n and the objects therein embraced.
Mimics and Bankiiw
Sec. TOO. And be it further <e-
icted,- That there Chill
be levied; collected, and duty o'fa Mghthof
one pet' contain each hal f tan
g
of the deposits of susiect to payment by check
or draft, with any person, baak,Associatimor corpora
tion engaged in the business et banking. Also,- a duty
, o r one-quarter of one per corAum each half year, :is
.aforesaid, upon the average a tarn, tit of its capital stoek ;
and OD the first Monday of Anvil October of cash
yeilir a true and atcurate return . of the Rhimit of d,
poslYs and of capital, as aforesaid,. shall bo nuvde
rendered to the assessor of the district in which- such
bank,-association, or corporation may he located, or
.which such
..Porson May reside, b-f , all such per:tons,
banks. ahhOClationE. Or Contorations, With a dechtraV in
-annexed' thereto, anti. , the oath or aftirmatioa 'of e:el,
' poreon, C.V. of the president or cashier such bank, .:::-
sociation„ or corporation, in such form fbllSi manner en•
.may be pre.scribed by the Commissicner of Interpol
Revenue, that the saine• Contains a tr...e• and. faithful
statement of the amount of deposits as aforesaid; cad
shall also deliver a copy oesal.l return...to the collector
of the distrie And shall, uFithin we said; months of
April and October,' pay to said . collector the ditty of 'ono
eighth of one P. 3 1, centum on the amount of deposits, and
of one-quarter of-one per contain on the capital so re
turned, And for any neglect to make or render such re
-411111 and Payment as Sfollictiq. (Wry 1M5.43.11,
bank, association, or corporation shall he subject to and
Pay a penalty of onelhousand dollars, besides the sal di-
Lions., Penalties, and forfeitures in other cases pros Wei:
and the amount of deposits and capital in default
of the proper return ; be estimated by the atscssor
upon the hest informalion he ca:r obtain, and every
r , nalty, togetherrecoveved with for h tY the u duties se as r
:liferlr
taa 3 - be of e
United State , ' in any court of competent
diction : Provided, That eVory person , and every bai
as.;,:eciation, or corporation, b.minc: note's, bills, , ero it
obligations, calculated or intended' to circulate
money. shall pay adult' of or 1-fourth of one per cent,:
each month On the amount of such notes, bills, or other
obligations so issued by said meson, hank, llSSOCiati , :n,
or corporation, or which, havii.g. been issued, shall:•e
main to
circulation; and shall, on the iirst, Monday of
each and every month, make and deliver to the asses-or
of the district in which such bank, association, or cor
Poration may be located, or in which such • person may
reside,. a true and accurate, return of the amount of
notes, bills, or other obligations so issued, whether in
circulation or in its vaults, or elsewlwre in possession or
on deposit, and shall annex to every such return a im
elaration, with the oath or affirmation. cf such !lemon,
or or the president or cashier of such bank, association.
or corporation, in such form and manner a. may be di
rected by the Commissioner of Internal Revenue, that
the same contains a true and faithful statements of
the amount of circulation use aforesaid; and shall
deliver a copy of said return to the collector of the
district in which said person resides, or in which the
said bank, association, or corporation is located; and
shall, within ten days from the first Monday in-each and
every month, pay to said collector the said duty of one
fourth of one per centum on the amount so returned.
And for any neglect to render or make such return nod
Payment as aforesaid, every such person, bank, ah-o
elation, or corporation, shall pay a penalty of one per
centum on the amount of notes, bills, or other obliga
tions issued as aforesaid; which amount shall, in de
fault of the proper return, be estimated by the assessor,
upon the best information he can obtain; and every
such penalty may be recovered for the use of the United
States, in any court of competent jurisdiction: Provided.
further, That thin tax shall not apply to any bank in
the process of liquidation.
InAteries.
Sec. 110. And be it further enacted, That every indi
vidual, partnership, firm, and association, being pro
prietors, managers, or agents of lotteries, as aforesaid,
shall pay a tax of live per centuna on the gross afeotiut
of the receipts from the said business; and all persons
making such sales shall, within ten days after the first
day of each and every month, make and render a list
or return in duplicate, to the assistant assessor, of the
gross amount of such sales, made as aforesaid, with the
amount of duty which has accrued or should accrue
thereon; which list shall have annexed thereto a decla
ration, under oath or affirmation ' in such form, and
signed by such °Meer, agent, or clerk as- may be pre
scribed by the Commissioner of Internal Revenue, that
the same is true and correct, and that the said proprie
tors, managers, and agents shall,
on or before, the twen
tieth day of each and every mouth, as aforesaid, pay
the collector or deputy collector of the proper district
the amount of the duty or tax as aforesaid. And in
default of making such lists or returns, the said pro
prietors, managers, and agents, and alt other persons
making such sales, shall be subject to and pay a penalty
of one thousand dollars, besides the additions, penal ,
ties, and forfeitures in other cases provided; and the
said proprietors, managers, and agents shall, in default
of paying, the said duty or tax at the time herein re
quired, be subject to and pay a penalty of one thousand
dollars. In ail cases of delinquency in making said
list, return, or payment, the assessments and collec
tions shall be made in the manner prescribed in the pro
visions of this act in relation to manufactures, articles,
and products: Provided, That the managers of any
sanitary fair, or of any charitable, benevolent, or reli
gious association, may apply to the collector of the dis
trict and present to him proof that the proceeds of any
contemplated lottery, rattle, or , gift enterprise will he
applied to the relief of sick or wounded soldiers, or to
some other charitable use, and thereupon the commis
stoner shall grant a permit to hold such lottery, raffle.
or gift enterprise, and the said sanitary fair, or charita
ble or benevolent association, shall be exempt from all
charge, whether from tax or license in respect of such
lottery, raffle, or gift enterprise: Provided, further,
That nothing in this section contained shalt be construed
to legalize any lottery.
Sec. 111. And be it further enacted, That each lottery
ticket or certificate supplementary thereto shall be leg,
bly stamped, at the time of sale, with the name of the
vendor and the date of such sale, under a penalty of
fifty dollars, to be paid by the vendor of each lottery
ticket or certificate supplementary thereto sold without
being first stamped as aforesaid.
Sec. 112. And be it further enacted, That in addition
to all other penalties and forfeitures now imposed by
law for the evasion of license fees or other taxes upon
the lottery business, any person who shall hereafter
sell or dispose of anilottery ticket or certificate supple
mentary thereto, or any device in the nature thereof,
without having first duly obtained a license, as herein
before mentioned, shall incur a penalty of five hundred
dollars for each and every such offence t and any person
who shall purchase, obtain, or receive any lottery
ticket, or any policy of numbers, tokens, certificate,
wager, or device, representing or intended to represent
a lottery ticket or fractional part thereof,, from any per
son not having. . a license to deal in lottery tickets, as
provided by law, may recover from such person of
whom the same was purchased, obtained, or received,
at any time within three years thereafter, before any
court of competent jurisdiction, a RUM equal to twice
the amount paid for the same, with just and legal costs.
Advertisements.
Sec. 113. And be it further enacted, That there shall
be levied, collected, and paid by any person or persons,
drin, or company, publishing any newspaper, maga
zine, review, or other literary, scientific, or news pub
lication, issued periodically, on the gross receipts for
all advertisements, or all matters for the insertion of
wldch in said newspaper or other publication, as afore
said, or in extras, supplements, sheets, or fly-leaves
accompanying the same, pay is required or received, a
duty of three per centumi and the person or periwig,
firm, or company, owning, possessing, or having the
care or management of any and every 'well newspaper
or other publication, as aforesaid, shall make a list or
return on the first day of January, April, July, and Oc
tober of each year, containing the gross amount of re
ceipts as albresaid, and the amount of duties which
have accrued thereon, and render the same in duplicate
to the assistant assessor of the respective districts where
such newspaper, magazine, review, or other literary or
news publication is or may be published; which list or
return shall have annexed a declaration, under oath or
affirmation, to be made according to the manner and
form which may be from time to time prescribed by the
Commissioner of Internal Revenue, et the owner, pos
sessor, or person having the care or management of such
newspaper, magazine, review, or other publication, as
aforesaid, that the same is true and correct, and shall
also, quarterly, within ten days after the time of making
said list or return, pay to the collector Or deputy collec
tor of the district, us aforesaid, the full amount of said
duties. And in case of neglect or refusal to comply with
an yof the provisions contained in this section, or to
make and render said list or return, as aforesaid, for the
space of ten days after the time when said list or return
ought to have been made, as aforesaid, the assistant as
sessor of the respective districts shall proceed to esti
mate the duties, as heretofore provided in other cases of
delinquency ; and in case of neglect or refusal to pay the
duties, as aforesaid, for they space of ten days after
said duties become due and payable, and have been de
manded, said owner, possessor, or person or persons
having the eve and management of said newspapers or
publications, as aforesaid, shall pay, in addition there
to, a penalty of ten per centuni on the amount due. And
in case of fraud or evasion, whereby the revenue is at
tempted to be defrauded, or the duty withheld, said
owners, possessors, or person or persons having the
care or management of said newspapers or other pubti.
cations, as aforesaid, shall forfeit and pay a penal
ty of one thousand dollars for each offence, or for any
sum fraudulently unaccounted for. And all provi
sions in this act in relation to returns, additions, penal
ties, forfeitures, liens, assessments, and collection, not
incompatible hereii-iih, shall apply to this section and
the objects herein embraced: Provided, That in all
cases where the rate or price of advertising is fixed by
any law of the United States, State, or rerritory, it
shall be lawful for the company, person ,or persons,
publishing said advertisements, to add the duty or tax
imposed by this act to the price of said advertisements,
any law, as aforesaid, to the contrary notwithstand
ing; and that the receipts for advertisements to the
amount of one thousand dollars annually, by any per
son or persons, firm, or company publishing any news
paper, magazine, review, or other literary, scientific,
or news publication, issued periodically, shall be ex.
empt from duty: And provided, further, That all news
papers whose circulation does not exceed two thousand
copies shall be exempted front all taxes for advertise
ments.
Sec. 114. And be it further enacted, That whenever
by this act any license, duty, or tax of any description
hasbeen imposed on any corporate body, or property
of any incorporated company, it shall be lawful for the
Commissioner of Internal Revenue to prescribe and de
termine in what district such tax shaU be asssessed and
collected, and to what officer thereof the official notices
required in that behalf shall be given, and of whom
payment of such tax shall be demanded,
Income.
Sec. 115. And be it further enacted, That there shall
be levied, collected, and paid annually upon the au
to/al Mane, profits, os income of every person reiddlitst
in the United States, or of any citizen of the United
States residing abroad, whether derived from any kind
of property, rents, interest, dividends, salaries, or
from any profession, trade, employment, or vocation,
carried on in the United States or elsewhere, or from
any other source whatever, except as hereinafter men
tioned, if such annual gains, profits, or income, exceed
the sum of six hundred dollars, a duty of five per cent,
on the excessover six hundred and not exceed
ing ten thousand dollars; a duty of seven and one-half
of one per centum per annum on the excess over ten
thousand dollars and not exceeeding twenty-five thou
sand dollars; and a duty of ten per ceutum ou the ex
cess over twenty-five thousand. dollars. And the duty
herein provided for shall be assessed, collected, and
paid upon the gains, profits, or income for the year
ending the thirty-first day of December next, preceding
the time for levying, collecting, and paying said duty;
Provided, That income derived from interest upon
notes, bonds, and other securities of. the United States
shall be included in estimating incomes under this sec
dour Provided, That only one deduction of six hon...
tired dollars shall be made from the aggregate incomes
of all the members of any one family composed of pa
rent and minor children, or husband and wife, except
in cases where such separate income shall - be derived
from the separate and individual gains or labors of the
wife or child; and the deduction in such case.' made
shall be allowed only upon the income of the fiead of
family.
Sec. 116. And be it further enacted, That in estima
ting the annual gains, profits, or income of any person,
all other national. State, and municipal taxes other
than income lawfully assessed within the year upon
the property or sources of income of any person, as
aforesaid, from which said annual gains, profits, or in
come has been derived, shall be deducted, in addition
to six hundred dollars,. from the gains, profits, or in
come of the person who has actually paid the s a me,
whether owner, tenant, or mortuagorf alto the galaxy
or pity received as an °Meer in the civil, military, na
val, or other service of the United States, including
senators, representatives, and delegates in Congress,
above the sum of six hundred dollars; and there also
shall be deducted the income derived from dividends
ou claret: in the capital stock of any bank, trust Colo
pans-, savings institution, insurance, railroad, canal,
turnpike, canal navigation, or slackwater company,
and the interest on any liondser other evidences of in
debtedness of any railroad company, which shall be
assessed and paid by said banks, trust companies,sa
vings institutions, insurance,railroad, canal, turnpike,
canal navigation. or slackwater companies, as herein
after provided; also the amount paid by any person for
the rent of the homestead used or occupied by himsel.f
or his family, not exceeding two huudred TI
annual rental value of any homestead in excess of t• ,vo
hundred dollars need or occupied by any person Or by
Eis family, in his own right or in the right of his Ityltb '
shall be included and assessed as part of the Moo', or
such person for each year. In estimating the a - nnual
gains, profits, or IUCOULS of any POMO'', the I•OrerOSt
over and above the amount of interest paid u - 4 on
notes, bonds, and mortgages, or other forms of indebt
edness, be a ring in terest, whether tine and paid, or not,
If good and collectable, shall be included and assessed
as part of the income of such person for each year; and
also till income or gains derived front the pit "chase. nad
sale of stocks or other property, real or pea - stood, and
the increased value. of live stock, whethe r sold or on
band, and the minims of sugar, wool, humor, cheese,
pork, beef, mutton, or other meats, bay and grain, or
other vegetable or other productions of th.e estate of such
person sold, not including any part them:ea-unsold and
on hand during the year next preceding; the t hirty -1i int
of December shall be included and asr mind Si part of
the income or snob persou for eaeh year. In estimating
deductions from income, as aforesan',, when any per
son rents buildings, lands, or other. property, or hires
ny other business
labor to carry on land or to conduct a
from which such income. is actually - derived, or pay
interest upon any actual incuoihrance thereon, tine,
amount actually paid for such r sra,, labor, or interest,
shall be deducted; and also lb
i s amount ' paid out 'for
usual or ordinary repairs, not, exceeding the average
paid out for such purposes for - the preceding flve yw
:hall be deducted, but no deduction shall be trade for
any amount - paid out for New buildings, permanent
improvements, or betterments, made to increase the
value of any property or e state.
Sec.ll7. And be it furthr,i. enacted, That it shall be the
duty of all persons of iwwful age, and all guardians and
trustees, whether such + . , rsostees are so. by 'trine of their
office as executors, adnAtxdstrators, or iu other thlnciary
capacity,to make dirt or return under oath or affirma
tion, in such form anti manner as may be prescribed by
th C
e oramist4ioner Wl' internal Revenue. to the assistant
arsemor of the distviet in which he reside6,of the amount
of his or her income. or the Income of such minorTt or
persons as may beheld in trust as aforesaid, according
to the requiremeuta hereiubefore mentioned, stating the
sources from which said Income is derived, whether
from any kind of property or the purchase and sale of
property, rerkte,. interest, Air' lends, salaries, 91. from
'any. Or vocation, or
Profession,
otherwise.
And in case or neglect or refusal to make
such return,, the assessor- or assistant assessor shall as
sess the amount of his or her income and the duty
thereon neglectme manner as - is provided for in other
c sea of nd refusal to furnish lists or return
goveKaproylsioni vE this act, IT)/t/pL;k1t
incompatible; and the aeseetant assessor may aereelat
the AinOllnt of the liSt or retan,fir of any party makltti
emelt, return: if he shall be satisfied that the same is 1111 s
deretated; Proilded. That any party: in his or her owe
behalf, or as guardian or trustee, as aforesaid, shall be
• Permitted to declare, u nder oath or affirmation,the fors.
• aad manner of which shall be Prescribed by the Cona
nuenioner of Internal Revenue, that he Or else wail not .
ponmed of au income of six hundred dollars, liable to
mayesed aecordiug to the provies assessed elsewhere -
declare that ho or sho has heeLl
in the same year for and lilts paid an incenib ditt.T. •
under authority of the United States, and shall there
upon he exempt from income duty in said district vor„.
if the list or return of any party shall have been. lite
creaeed by the assistant nese/Nor. fu manner lie aflatteh.
said, hitch party may
he Permitted to declare, under
oath or a ignite Lien, the amount of annual income. Or
the Mound held in trust, as aforesaide liable to be ase
sesked, as aforesaid ; Ted the same, so deelaree, shale
' be received by such assistant a•se4vor as true, an d eo
the sum linen which dt;ties are to I,
reeled, except that the daductiotti c1e1,,e4 is •,, ; ',„,"'„ . ,Zg ir
shall not be made or allowed until approved by the
aelistantilSsitssOr. But any person feeling &Nu-ic on: A b y
the dreision of the assistant ase.oe.mor is imuli G.1%::.7 !Oar
aPPelli to the as,eseor of the oistrict. aad hi deo
there:n is' all be fil'Alt• and the form, thee, and in roar
io . O.Tied'Mr be to riles and r.tee!„.!mail
to be xu , scricied by the CellttlVs3ioncr el . In Poeta. Ite•
WllllO
- And be it Nether enacted, Tied •,h , ,3
ineomeu lisrein imposed shall be levied-on the first day
of Ilia:, due and pe rabic en before the thirt ietk
day 4.1u0e,. in each veal - rill/ill and including t 11; year
eighteen Ili:milled and seveuty, and 30 longer; and to
any sum Or Tams annual ly due alai unpaid for thirty
days alter the thirtieth 01' 4.une, 'as arorosaid,•and for
ten days after demand therinf by the collector,• there
• shall lie levitel in addition thereto the sum of ten per
•
centum on the ,- ,mount of datias unpaid, as a penalty,
except from the aatatqs of (Mee ' , oil and. ire. 6/vent por
amis. And it auv nerson pay such ditty enall
neglect or refuse to pay the cams, after such demand..
the amount due si be a lien favor of the United
States from the time it wes due until paid. With•the in
tereat, penalties, am.; costs that may accrue in addition
thereto, upon all the property, and rjghis to property
belonging to such person; Mot in dor:I-alto! the payment
of said duty aforesaid, Said lien may Le enforced by dlr.s
traint upon such property, rights to proprety, stocks, se.
curitiee and evidences of. debt, by whoinamrver holden:
and for this purpose the collector, after demands duly
given, as aforesaid. Shall issue a warrant, In form and
Manner to be prescribed brills COMMlS:gielior of inter
nal Revenae, under the directions of the Sootetary of the
Treasury, and by virtue of such warrant there nnty
levied on scab property, rights to property, stork-„ go.
curities, and. evidences of debt, a further sum, to be
fixed and sta - tiai in such warrapt, over and above the
/laid 01101101 duty. interest. and penalty for nen•pay.
smut, sufficient for the fees, costs, and expenses. of :emit
levy. Anil in all cases of sale, as aforesaid, the 'o!rtia.
mites of such save by the collector shall vest in the pur
chaser all right, title, and interest et: such delimit: en t in
and to such property, whether the property be real Of
Per'Oltali and WhOre the subjeet of KIP shall he stook
the certificate of said sale shall be lawful authority and
not , ce to the proper corporation, Company, Or assoc ht.
Lion,: to record the same of the books or records, in the
name nianner as if transferred or assigned by the person'
or party holding the same, to issue he certitimites of
therefor hm lieu of any original or plprgertlfirai,oB . ,'
wide}, shall ho void whether eaeoeiled e. not. And sal
certificates of.sale of the collector, where the au liject of
sale shall be securities or other evidences of debt, .thail
he good and valid receipts to the person holding the
same, •as against any Person ]told ins, cr claim tag to
h01d,. - posae.;eion of such securities or other 3v Wu:lo.st 9(
debt.
Sec. 110. And be it further enacted, That there 'halt
be levied and collected a duty of five per ter tom ea ail
dividends in scrip or money thereafter declarcet d ne, and
wheneverthe seine shall be payable, to stock/10:4.3n,
policy-holders, or depositors, as part of the carvings,
Income, or gains of any batik, trust company : savings
institutiOO,.rald of any lire, marine, life, inland, stock,
or mutual insurance cempany, under whatever manic, tar
style knowU or called, in the United States. or TerritO
ries, whether specially locorporated or exiitina uudee
general laws o and ou all uudistributed sums, cr s ums
made or added during the year to their surplus Or con
tingent funds; and maid banks, tried comp:tales, siwinge
institutions>, and insurance emenaele, shall pay the
said duty, and are hereby authorized [a deduct and;
withhold from all payments made en ancoula nay
dividends or slims of money that
-may be duo and Taira- •
hie asaforesaid,.the said duty of five Per centum, And
a list or return shall be made and rendered to the as
sessor or assistant assessor in duplicate, and ate
lists or returns shall be tranAmitted, and the duty paid
(6 the Commissioner of 'eternal Revenue, within thirty
days after the time when any dividends or sum, of
I money become due or payable its aforesaid; and s aid
• list or return shall contain a true and faithful aecaunt
of the amount of duties as aforesaid; and there shall be
annexed thereto a declaration of the president, cashier.
-or treasurer of the' hank, trust company, savings MAI,-
tution, or insurance company, under oath or affirms,
Um]. in form and manner as may be prOgorthed by the
Commissioner of internal Revoeue, that the Name con
tains a true and faithful account of the duties as afore
said. And for any default in the =kitty or rendering
of such list or return, with such declaration mu te/cod.
the bank, trust company, savings institution,, or in
surance company, making such default, shall forfeit as
a penalty the sum of one thousand dollars; and is case
of any default in making or rendering said list or re
turn, or of any default in the payment of the ditty as
reetilred, or any part thereof, the a55 e ,,,,,, t and col
lection of the duty and penalty slush be in accerdauce
with the general provisions 01 law iu ether cases Of
neglect and refusal: Provided, That the duty upon the
dividends of life insurance companies shall not be
deemed due or to be collected until such dividend*
shall be payable by such companies,
Sec. leo. And be it. further. enacted, That any batik
legally authorized to issue notes as circulation which
shall neglect or omit to make dividends or addithals to
its surplus or contingent fund as often as once in six
menthe, shall make a list or return In duplicate. tinder
oath or affirmation of the president or cashier, to the
assessor or assistant assessor of the district in which it
is located, on the first day of January and July in
each year, or within thirty days thereafter, of the
amount of profits which have accrued or been earned and
received by said bank during the six months nextpre
ceding said first days of January and July;and shall
preeeut one of said lists or returns and pay to the col
lector of the district a duty of five per centum on such
Profits; and in case of default to make such list or re
turn and payment within the thirty days as aforesaid.
shall be subject to the provisions ot the foregoing suec.
tion of this act; Provided. That when any divideol he
made which includes any part of the surplus or contin
gent fund of any bank. trust company, savings institu
tion, insurance or railroad company which has been
assessed and the duty paid thereon, he amount of duty
an paid on that portion of the surplus or contingent:
fund may be deducted from the duty on such dividend.
Sec. 121. And be it further enacted., That any railroad .
canal, turnpike, canal navigation, or slaekwater Coins'
pany indebted for any money for which bonds or other
evidence of indebtedness have been issued, payable In
one or mere years after date, upon which interest is
stipulated to be paid, or coupons representing the in
terest, or any, such
.. company that may have declared
any dividend in scrip, or money due or payable to the
stockholders, as part of the earnings, profits, income, or
gains of such company, and all profits of such company-
carried to the account of any fund, or used• for con
struction, shall be subject to and pay a duty of five per
centum on the amount of all such interest, or coupons,
dividends, or profits, whenever the same shall be paya
ble; and said companies are hereby authorized to de
duct and withhold from allpayments, on account of
any interest, or coupons and dividends, due and Pans
ble as aforesaid, the duty of five per centum; anti the
Payment of the amount of said duty. so deducted front
the interest, or couponsA or dividends, and certified by
the president or treasurer of said company, shall dis
charge said company from that amount of the dividend,
or interest, or coupon, on the bonds or other eldiletiCtid
of their indebtedness so held by any person or party
whatever, except where said companies may have con
tracted otherwise. And a list or return shall be made
and rendered to the assessor or assistant assessor i:i du
plicate, and one of said lists or returns shall be trans
mitted and the duty paid to the Commissiouer of inter
nal Revenue within thirty days after the time WhAil
said interest, coupons, or dividends become due and
payable, and as often as every six months; and ;aid.
Est or return shall contain a true and faithful ac
count of the amount of the duty, and there shall
.a
be annexed thereto a declaration or the predent
or treasurer of the company, under oath...er
afltruta- -
lion, in form and manner as may be prescribed by
the. Commissioner of Internal Revenue, that the
same contains a true and faithful account of said duty.
And for any default in making or rendering suck li-t or
return, with the declaration annexed, or of the payment
of the duty as aforesaid, the company making melt. de
fault shall forfeit as a penalty the sum acme thousand
dollars; and in case of any default in making or render
ing said list or return, or oftlie payment of the duty, or
any Part thereof, as aforesaid, the assessment and col
lection of the duty and penalty shall be made accenting
to the general provisions of law in other cases of neglect
or refusal.
Seca 122. And he it further enacted, That there , halL
be levied, collected, and paid on all salaries of oat ,ers.
or payments for services to persons in the civil, mili
tary, naval, or other employment or service of the
United States, including Senators and Itepreseuto rives
and delegates in Congress, When exceeding the rate of
six hundred dollars per annum, a duty of five per cent.
on the excess above the said six hundred dollars; and it
shall be the duty of all paymasters, and all disbursing
officers, under the Government of the United States, or
in the employ thereof, when making any payments to
officers and persons as aforesaid, or upon settling and
adjusting the accounts of such officers and par.oi,s, to
deduct and withhold the aforesaid duty of five pee
centum, and shall, at the same time, make a cern ;Wats
stating the name of the offices' or person from whom
such deduction was made, and the amount thereof.
which shall be transmitted to the office of the COMlnis
stoner of Internal Revenue, and entered as part of the
internal duties; and the pay-roll, receipts, or account
of officers or persons paying such duty, as aforesaid.
shall he made to exhibit to fact of such payment. And
it shall be the duty of the several Auditors of the
Treasury Department, when auditing the accounts of
any paymaster or disbursing Ofllear, or %Viten settling or
adjusting the accounts of any such officer, to require
evidence that the duties or taxes mentioned in this sec
tion have been deducted and paid over to the
Commia
siouer of Intermit Revenue: Provided, That payntontS
of prize money shall be regarded as income from sala
ries, and the duty thereon shall beadjasted and collected
in like manner.
Legacies and Distributive Shares of Per.
monad Property.
Sec. 123. And be it further enacted, That any perso>t
or persons having in charge or trust. as administrators.
executors, •or trustees, auy legacies or distributive
shares arising from personal property, where the whole
amount of such personal property, as aforetedd, shall
exceed the sum of one thousand dollars in actual value.
passing front any person who may die after the passage
of this act, possessed of such property, either by will or c
by the intestate laws of any State or Territory, or any
personal property. or interest therein, trausferred by
deed, grant, bargain. sale, or gift, made or intended to
take effect in possession or mime-mein after the death of
the grantor or barg-ainoe, to any person or persons, or to
any body or bodies politic or cerporate,iu 'trust or o th e r_
wise, shall be, and hereby are, made subject to a duty-
or tax, to be paid to the. United States, as follows, that
is to say:
First. Where the person or persons entitled to any
beneficial Interest in such property shall be the lineal
issue or lineal ancestor, brother, or sister, to the pork
son who diedipossessed of such property, as aforesaid,
at and after the rate of one dollar for each and every
hundred dollars of ehe clear value of such interest in
such property.
Second, Where the person or persons entitled to any
beneficial interest in such, property shall be a descen
dant of a brother or sister of the person who died pos
sessed, as aforesaid, at and. after the rate of two dollars
for each and every hundred dollars of the clear value of
such interest,
Third. Where the person or persons' entitled to any
beneficial interest in such property shall be a brother
or sister of the father or mother, or a descendants of si t .
brother or sister of the father or mother, of the person.
who died possessed as aforesaid, at and after the rate of
four dollars for each and every hundred dollars of the
clear value of such interest.
Fourth. 'Where the person or persons entitled to
any beneficial interest in such property shall be a.
brother or sister of the grandfather or grandmother, or
a descendant of the brother or sister of the grandfather
or grandmother, of the Pereen Wilo died possessed aR .
aforesaid, at end after the rate ot Os, dollars for emcee
and every hundred dollars of the clear value of such
interest.
Fifth. Whore the person or persons entitled to any,
beneficial interest in such property shall he In anyother
degree of collateral ceeeanguinity theh i,a lietembefora
stated, or shall he a stranger In blood to the person who
died possessed,. as aforesaid, or shall be a body politic
or corporate, at and after the rate of six dollars for each.
and every hundred dollars of the clear value of such.
interest; Provided, That all legacies or property
passing by will, or by the laws of any State or Terri
tory, to husband, or wife of the person who died
possessed, as aforesaid, shall be exempt from tax or
duty.
Sec. 124. And. be it further enacted, That the tax or
duty aforesaid shall be a lien and charge upon the rro-
MIS of every person , who may die as aforesaid, for
twenty years, or until the same shall, within that
period,.be fully paid to and discharged lly the united.
States;.and. every executor, administrator, or treetee.
before paying and distributing auy portion thereof to
the legatees or any patties entitled to beneficial interest
therein,. Khali pay to the evil lector or depot, co/looter
of the district of which the deceased, person Wait
a resident the amount of the duty or tax as- '.
messed upon such legacy or, distributive share,
shall also make and render to the assessor Inc e e m e e..
ant assessor of the said district a schedule, list, or
statement, in duplicate; of the amount of such prOPertrr.
together with the amount of Only which has accrued og
should accrue thereon, verified by hise oath or aflienin.
time to be adiniuestered 71.11(/ eerritied thereon by HOMO
magistrate or officer having lawful power to administer
such oaths, in such form and manner as may be pro..
scribed by the Commissioner of Internal Revenue.
which schedule, Mt, or statement shall contain. the
names of each and every person entitled to any boleti.
cial interest therein, together with the clear value
of elicit interest, the duplicate of which schedule, list,
or statement shall be by him immediately delivered.
and the tax thereon paid to such 'collector • and upon
such payment and delivery of such schedule, list, or
statement, said collector or deputy collector shall grant
to such person paying such duty or tax a receipt Or re.
ceipts for the Mine in duplicate, which shall be pro.
pared as hereinafter provided.' Such receipt Or re.
ceipta, duly signed and delivered by such collector
or deputy collector, shall be numcient evidence to en
title such executor, administrator, or trustee, to be
credited and allowed such payment by every tribunal
which, by the laws of any State or Tel is, or may
be, empowered to decide upon and settle the accounts
s u c h .
executor,
executors and administrotont s 4 11 1 , 1
executor, administrator, o,ra
id ) t erms ih time herein.
or deputy coPctor. us . 1.01 e...
neglect to pay the aforesaid t' Or Lsr., - to the . coll7ei c ol
said ealectoe or deputy collOatel the duplicate of OA
before provid..d, er shall neguct t . er rto
. doliver to
schedule, p e t, or statement of such l a e t w e ie t e i , d pr o o i pet%
or Persotud mita LC, "I'd"
"? C." tr . 1 1
neglect or refuse to Welt . % el le MO e, ,
Bete,ent of such legactel, peoperty, or
e under oath, ae atoreimid. or shall deliver
to setd assessor or mieistant ammeter a false
schedule or statement of such legacies, property, or per
sonal es tate or give the names and relationship of the
persons entitled to beuellcial interests therein untruly.
or shall not truly and correctly set forth and state
therein the clear value of such beneficial interests or
where no administration upon such property or intr.
sonal estate shall have been granted or allowed under
existing laws, the assistant assessor shall make on
such lists and valuation as in other cases of neglect or
refusal, and shall assess the duty thereon; and the 003.•
lector shall comineeco•appropriate proceedings before
any court of the United States, lathe name of tRe United
against such person or persons as may have the
actual or constructive custody , or possession of uncle
property or personal estate, or any part thereof, and
shall subject such property or personal estate, or
any portion of the same,. to be ' , sold moon the
judgment or decree Of such court, and from the
proceeds of such sale_ the 'amount of suck tag or
duty, together with all costs and expenses of every
description to be snowed by such court, shall be graft,
paid, and the bah once,
if any, deposited according se
we order of snob. court, to be pti.d under Its ,direetion
MU Min POISQI2B as tin* lawb/k.