u .Jk * —■ ■ •'..'S' i t it* • ' ' '»:• .■ ».r,’\\%yyiv'iV.‘*; ‘,vi- '• ■• .' ;. .'.'■> r'. * 2 s v * w t vv . ? r b 14- » u l f , -« V 1 ' » : * , “t i f ... ’ . , v t [■£ .'j*- ' . ’ £ ;fc ■»*-*■*■ f ; 'h +r -.16’..: •„ f :*-k' Tv J < * v > v* ■ i;fcVi ■:••..■ k J " •'••f-V' • -K*'s>:’ T-” .*-' «n'd. tbe'siki»»' • J±y *] i <: v ‘ V ;«* *■ ? § dacta of tho rediatillation of coal tar thoa -'■*• -■-'-■--'F*odacei lL iVojP ‘, * ~. * Xj located as with oaeh other shall ; ;’pfty 'tfi9 tafesjmpqsed by thiaactupoiviho 4 SL& ,1 ~ «'• * • »i -,§/ company lifting iSe y'^" Oricoaiillominatingoil,refinwipindaped v £ > , *; ’’V- by the r . pete, petrbleam; oivrock oil, and all other j$wWU'V:»:Lv ; ;• ■>; ,* .*» V* 1 'f_ . f * bittmiinis^jeuts^c^’ iued {of lifcepor r%* fc*„ T«\ J‘ *s' x vjr poaea, ten;cet(ts per gatlon : 1 Trbcufed, That 4**! -’** -s’ \ 1 1, * aneltoirrefined.'and-jprodticedbythe'dia ■•'-tillhtionibf coal explosively, shall be anb* to ;;Y. loi^uw'thing-in-•'this act to tho contrary ; -; i ;iiotiriCfistfthdihgt And provided, distillers ofcoaVoil-shall be-aubject ~ .3»ft * ?u» *, <•*, - to all the previsions of thislact, hereinhe? ?S??’"•>£■ fore set jfprth and ;applicttbir tO > i M *,** iJ \ , 4 ’r. dtstiUerspf rcgart ' <lw v i‘» .f to licffnsesi bpndflj’jethrns, and all other Ste/ r -' for.the parposeof as-.- i>^4-H^ , ”«otthinlhg-'-Ute;\qaaiiCfy, distilled, and se- V#*, v-tfl ii . •' caring the payment of.duties, so far.toMhe same may, in theiindgiaqni <Kifo(9»»nia» ■-.'« io “”4/ , S JrtWiEg*"*"*. *?2 nnd,r jsjH;t,*\i‘ 'A regulations prescrtbedby him, be neces •. . sary for thatpurpose.- •».-• :.V. Ami; all 'preparations S'®3S] of which] Coffee "forms : a part, oiwhiohlsl 'A-RAaaa - preparediforoale.as a substitutefor coffee;'! JSJ A w«i- < e<”-] ' Jj '* ~ ] ■!_ three mills per pound. A.; a ; a-; Ai ?A-v 'On. ground peppor,: ground .mustard, MiAA'W-'gTomid; cloires,' 'ground r : - casaio, and ground ginger, and _alljmiiiA . tioDS of] the same/onejeent Xj] : - r ;-.Oh.sugar,' refined,' whether loaf;-.lump,' P&A or pulrorued,.twojmUln.per On sugar, «fincdormade from molasses, ®ssss:v*irup or molasses, mclado or. ! concontrifrf B : ¥Cs?s i : .ihtlado, two,mills'per'poiihd;. • .':. t '«, tSi'AAi - • On-all brown, J'tu'eoT4dp l or olarified ; ..> ' . sugars produced, directly frftu .tho fagar .S:tsli!-?;?i.K"-' • S'- hone, -apd not. from, sorghulnAoriilmpheej U AS'iii--Otherthw>Ubojo wradaMd hy the rofiutf, .&■<“> d - sll confectionery,, r \}Ll •- , i s ' ,I';V \n made wholly, or inipartof. sugar, One cont, W>4-.«oeoa preparod, one x4v 4f%r k,, , ( , , On seteratus, and bicarbonato of;soda,- pound; , ' *■:' - - J^'-i:N;“';h: ; A;-V;l ; PnAeM^ch» ; •’ |] A - ' pound; nude of corner wheat,,ohd and-jt. J;''?:-!?!':]; if Mltrpcr pound; mode of rice or any issrf:;K]].otfier niatarlal[ fonr.mills,per,ponßd;..iii’^: i;',,-A On totScco, ,caTehd)«l‘i Plugii lw lsV -'fi* l6 f > - cut, and manufactured oteUdcecriptloUs,- * !; ia:j]-K?'V]it. ':. (not including snuff, cigars,'and stuokhog: stemSfy Tolhed'at more ’J > 1 ' ,4 than thirty cents per - pound; fifteen cents 1 • • ' per pound; rained at any sum hotniwißt r .‘a A h,’. '.: : .p: . ing thirty cents per pound, ten coots per • -'. I* pound;. hr, ; a- On imqklog tobacco prepared with oil y. J A- the stems ityfire cents jwr pound; .; |f .. On smokingdobsccoj-madO Wclnsirely of | ' stems, two cents per pound) » > • -. : r- Sta-.'..;..*. -■■ 'Ou snuff maunfactured of tobacco, ground -p]' - dry or damp, of nil descriptions; twenty f-- cents per pound; -rr-*. •|; .A « On rnlued at not orer fire dollars {■- - per thousand, one doUnrnnd fifty Cents per e •’ thousand; :. On cigars, rained at orer fiTO, and not orer ten doUnts per thousand, two dollira -' i. per thousand! -- A Ou cigars, rained at orer.ten and noV ores t senty dollars per thOusand, two dot*' v-A i-A :. lara and-fifty thouitjnd i;]as - - On rained at'orer ttrenly-doHais ] per three dollars and fifty cents i , | per thousand; - ‘ ' ; t • On gunpowder, and :»11 - explosire sub , I stances used far mining, blasting, artillery, : ; r- orsporting'pitrposcSrWhen.Taluedat dguri -: I teen centa per pound or leso flro mills per I poundjAWhen ralaed Bt nbOre eighteen -1 cents per’pouud, wnd uol eieeeding .thirty ; I :. cents per pound; one iceni perpoandp and , p whenroluedatßbore.lhlrly.eentaAper ’ §A . pound, aiieentSiperpotmd; ,'• -.■■» Onwhitoleadj-twetttyAfiTerpentfperbttf: a' hundred pounds; ‘V _ On oxide of sine, twenty-fire cents per ■t r one hundred pounds; .'-■A',-J. ' , '3 ■; On sulphate,of barytes, tea’cents per one hundred pounds: Ftcmdct; White £v . lead, owde of «ne,4adsulpß>leflf h«^tes, * S , a; -- s’ » - ♦f! »w-s.« . »*. V• t .? 1 |V“. 4 r •?. v. -2>j v 5 3s;s-.Y^jf^v» : .=,' V 1% O F'BLCiAi. V'*»Fws r I* JUA.WB OF- XBE J7NIXBB STATES. J- Pataedcti>'the -Second Seuioti of thf Thiriy tcvenlh'Oongus*. -■.. *> ■ [Pyj^Lio—ijo. . .07— ./rpw.-j TWsr - v day jforniny t <&?#/&,]/;:.,;.■.•» , Bee" 74- rAnd ‘be i(’fut'thtt^iuicUd % Thai • thVvalacatid quantity of goods,, wares, • and merchandise requited -to be stated, as aforesaid* and ail doty, shall boestimated by theactnal sales: made by ; tlo. mftnufocturer;*bf; byhis, her, or or person or persons acting in bis, her, ortheir behalf-,'snd where ouch goods, ware3j aqd~ merchandise haye beqa removed . for consumption, or< for. delivery to others, or,..placed ;onshipboard, or.. aro no longer .withim tbe custody.!and control . of the manufacturer-or Manufactures, or bis-or tbrfr being • id his; hety or - their fhctory r or '[irarehou^o,: : lhe : vajue BhaTl be. Cstitaatedjby.lhe average of thd market valify of and -merchandise, daring time .the. - same would >h*vp became liable -and charged with duty. i-c; -t ’ c.-~' Sec. 75. And be it' farthif t/tacted^ . That, fromknd after tbe-saidfirstdayof August, cighteeu hundred and'fllxty-ttyd/apbn Ut6 article^, 1 gbdds; ‘vrarcs,: ttnu. merchandise, hertth’mentioned, which ehalC thereafter, bo'produced apdßold,orbo manufactured, or made and sold, or removed for consump- , tion,'or for delivery toothers than agents of:the-manufacturer or* producer’within 1 *Blates u or’Territories- iherebf; there shall 'Wlevied t 'feollebtedj and ptfd by-the producer or manuflatarer thereof, that is to say } * - On aUmineral coals, except suob as bro known; in thetrade-aspea coal, nfid' dust coaV three and*» half- cents-per ton?"f>o v oided, That for all • cpntrocW 6f leaso of • coat. lands i madfe the ;fi ret -day' of : -Apnl, eigbtoen>hundred and sixty-two, the lessenshall pay tho tax. OlTlard oil, mustard seed oil,llnseedoil, and -on :all -anunal -or vegetable Oils not • exempted * nor- provided .for elsewhere, whether pare or adulterated, tWo cents per • gallon: iYowtfcdjiThatrcd oil orolei&acid, , produced in the manufacture ofxaadles, - and uaed'as a material in.the manufacture of soaftiparaffins^whdlffnnd'fisluoil sbtitl - be exempted from this duly.-: < ••a' • ■*"- v On -gas, 4lfuminirtlngi df tfoblr wholly or, in part, or aiy? qther material, •; whon tbe : product , sijaU-hQ''iiot above five hundred thouspnd;;cpbiO:/cet per. month,. ■ v v five cents per one thonsandeubic feet; when rthe product shall be above five hundred: - and not exceeding five millions of cnbio feet i per-month,- ten: cents perone thousand cubic feet; ‘srheji. thQ..product. ; shall be above five millionsfifteen eents per one thousand oabie feet, and the generhl : average of tbo monthly productfor the year, v. preceding tho return required by this act shall regulate tho rate pt duty herein im - posed; and where any gas company shall not operation: for •the: year next preceding tho return as aforesaid, then thei-rate Bhall be regulated upon tho , estimate average of the monthly.product: r-Promded,. That the prodnet-required to be this act shall ha understood rto rjbi the product charged in thehilla actually rendered by any gas company during iny - month preceding the return, and all gas - companies are hereby authorized to odd tbo dutyand tsximposed hy this act to tbo . price r " thousand fcEt on gas sold. Pro* .ooper.l ——- —, w tidtZjuTlhtT l i Ib&l all ; gas furnished ,fpr 's hghtmg- ’BltMt tamps 7 / and not measured and aU gaa . made for. and used any v boteVinut - tarern, ■ and pmale dwelling-. - - house shall be subject to duty and may be estimated l andifthe returns in any case shall be ignderoLated' or underestimated*it : shaUbeibe'dttty of'the assistant assessor of the diatnct to increase the name as-be -shall deem just and proper: And provided} further, coaltarprodaced in the man? or any ono of uem, shall be subject to an* . --uai jmy Ii cduisequeuce-of being mixed op ground with linseed .'.oil. when iho duties njka ‘thd ta&ferUlk 1 bo 'mixed or ground ahallliavebeenpreviously actually pald'J ; r-' ;r ' Oq all paints and painters" colors dry or grOandln oil, or ; in pa&U3“withiwat£r f not ®tii6r*iae.providpd for* fiye per: centum ad, WQTOm .. t =, • ■ „ ■■■ ... i, ■■:. ■ .... Oa cloclt movements’'made to- run -one day, fire cents .each ; made to run more than one day, tea cents each; - -j > - • On. pinSj solid-head or , other, fite per centum ad.valarcmv-; -•• -•!■ ; On> umbrellas and-parasols made of cot - toa,mlkivpr other material; fire per centum ad.valorem 7 i ; Oa sorews, commonly called wood screws,. one and a half cent'per pound; [. . Ob 1 railroad irou, and all other irpn ad [.yatffccd beyond slabs, blooms, or Joopa, and . mot advanced beyond bars .0r...r0d5,.-and. bahd, hoop, , and aheoLiroa,; not; thinner i tban : number ; eighteen- .twire-gaugej mnd' plate iron not dcs*: than rone-eighth of-air mch-in thickness,- one dollar and fifty cents per-tonj- on railroad iron re-rolloff, seventy fivecenU perton; on baud, hbop and sheet iron number eighteen- gaage, pWto-Iron: less limn one-eighth pf an inch .in/thTckness, and cut nails, and: spikes,'iwo dollars per ton: JVomdfd,; That banyrods', bqnds,\boops, sheets, plats/naila, .from iron upon which the duty of one dollar and fifty efenta has been levied and be sutyect only-to-a daty'bt fiTty ccnts per } ton inad- thtiffeto,* &by‘ things in this act to r the contrary notwithstanding. - On stoves and hallowwarG, dnk dollar and fifty cenjß por ton of two thousand pounds; qastjron used for., bridges, buildings, or.other perr manent; structures, one .dollar per ton: iron.nsed-for-like pur* poses .shall, be chargediso additional duty beyond the :Bpecifioi duty-imposed by’this acL Oa stcel- in ingots, bars; sheets, or wire-ootless than one-fourth of an inch in thickness; valued at Beved cents per pound or: less, four dollars per ton; valued at above seven cehts per pound, and not'abovo eleven cents por pound, eight dollars; per. ton; valued above eJcven ceuis per pound, ten dollars per ton. ; i : ■ On paper of all descriptions, including paste board.and binder’s boards, three per con turn, ad valorem; - ■ . On soap, cattilc,- palm-oil, crasive, and soap of all-other descriptions,' white or col ored; -except -soft-soap and soap otherwise -provided for, valued not above three and a half cents per pound, one mill per pound; valued at above three and a hjilf cental per pound,five mills perpqund;....... i On soap, fancy;- -scented,- honey, cream, transparent,'and > all-descriptions of toilet and ahavingsoap, two cents per pound; - • On-;aaU,< four-cents .per one hundred 'pounds;-- ! On pickles -and preserved fruits, and on -all prescrYod' meats, fish, and shell-fish in cans-or ait-tight packages, five percen -turn ad valorem; - On glue andgalatme of. all. descriptions in the solid state, five mills per pound;- ; On glue and- cement, made wholly or in part of glne, tOubc sold m the liquid state, twenty-five cents per gallon; On patontorenamelicdleather, five mills, per square foot; y i • On patent Japanned split, used for dash er leather, four nulls per square foot;! • On patent or enamelled|Skirting leather, one ahd a half cent per square foot;. - i On dll sols and roughor harness leather, -made'from hides, imported east of the Cape of Good Hopo, and all damaged leather, five mills perphund; a : 5 On-ntt-othersole or rough leather, hem- . . f. *. >» lock-tamed,"and harness leather, seven carhui.es, yachts, dilliaud-vabi.es, and mills per pound; I „ tlate. ' 'On air sole or rough leather, tanned in Carriage-, gig, chaise, pomton, wagon, whole or in part with white oak, one cent .buggy-wagon, carryall, rockaway, or other per pound*" ■ • . like carriage, tho body of which rests upon all finished oc curried upper leather, spnngß of any description, kept for use, made from leather tanned in the interest of and which shall not beexclusiyelj the parties finishing or-currying such td in husbandry or for the transportation of leather not previously taxed : in tho rough, merchandise, and valued at seventy-five : except calf Bkini one cent porpbuod;!. dollars or over, including the harness used -On bend and 1 butt leather, one cent per therewith, when drawn by one horse, one ■ pound; • ■* i dollar. On offal leather, five nulls per pound; _ Carriages of like description drawn by ' On oil-dressed leather, and deer skins .two horses, and any coaeh, hackney-coach, ' drafiseA or Btnoked f two cents per pound j otnnilmß, or four wheel carnage, tflo body - Qn tanned calf skins, six cents each; °f which resia upon springs of any dcs- On morocco, goat, kid, or sheep skins, cnpi3on,and which shall not be exclusively ' ciirtied, manufactured, or finished, ifonr employed in husbandry, or for the trans rmr. centum ad ealorem: Prpri*d,:.lhat. porlationof merchandise, ralliedtUsoventy. the price at which such skins are usoally five, dollars, and notcxcceding.two.hun •old shaUdciermihe their raluoj' . dwd dollars, including tho harness used On horse and hog skins tannediand therewith, drawn by two horses or more, dreised, rohr'per centum ad ralorem; i two dollars, . . f. On American patent half skins, fire per Carnages of like description, when centum ad raiorem; ■ i . rained above two hundred dollars, and not On condficting Jtosd of nil kinds forlcon- exceeding six hundred dollars, fire dollars, dueling rwater or other fluids, a duly of Carriages of like dcscnptton, rained three pereentdmad ralorem; ] shore six hundred dollars, ten dollars. .' u On winsr. made of grapes, fire cents per ricasure or .racing..rcsscls,.known .ns - 1 1 - - 1 ~ yachts, .whether Jjy sail.or steoiq, under On.«miSh-'m*de wholly or in pdrt of ‘he ralue of .six hundred,.dollars, five gum copal or other gums or substances, firo per ecn tumad raloreni;- -■ A achts valued shore six hunured dollars, ; : 0b fura of all descriptions, when made andnotcicecdingonothousand dollars, fen op Or manufactured, Lhreo per centum ad- dollars valorem' ■) - i ... And for eaob additional, one thousand On clo’th and aU textilo or knitted fab- dollars in ralao of said yachts, ton dollars. Tics oftcotten, wool, or other materials, he- . BillinrtMablcs kept for ten dollars, foie i the. same‘has been- dyfd, printed, .Plate of gold, kept for use, per ounce bleached, or prepared in any other maimer, troy, fifty cents. a duly three pet centum ad valorem: •• Plate of silver, kcpL for use, per ounce Proiidii, That . thread or yarn: manufac- troy, three cents, and sold or delivered exclusively fpr. - Provided, That silver spoons, or plate of knitiedfabrics, or for weaving, when-tho stiver, to an. amount not exceoding forty • apintting and weaving for the manufacture ounces, as aforesaid, belonging to any one 'oQclolk of• Any kind U- carried on! sep- person, shall be exempt from duty, arately,-shall not be regarded as manufac' 'slaughtered cattle, uogs, and hiieet. tured the meaning of . thU mil I bat ; g ec . 78. And be it further enacted, That aU ftbricrqf bottdh,‘w<wl, or other materr o nand after the first day of August, eigh lal, whether, woven, knit, or felted, f shall teen-hundred and sikty-two; tbero shall bo ,be regarded as manufactures, and bq sub- levied, collected, and paid by any person or jecl |to.the;,4uty ? as above,, of three per persons, firms, companies,-or cm-' centum ad valorem; 1-; ploy ea thereof, the following duties or laice, all diamonds, emeralds, and all other that is to say* of three per centum ad On all horned eattlh exceeding eighteen vqlpi|cm;.- r i , • roonlhg old, slaughtered for sale, thirty . 0a and after the first day oT .October, cents per head. eighteen 'hundred and sixty-two, ithero On all calves and oatilo under eighteen 'shall; be levied, collected, and paid, 1 a tax months old, slaughtered for sale, live cents of one half of uinq: cent .per pound on all per head. • . -cbtton.heldor owned by any person or per- On all hogs exeeoding six months old, Sono,lcoTporatioxb'Or association of persons; slaughtered for sale, when the number thus and duch Uxshall be a lien thereon in the. slaughtered exceeds twenty in onoyear, possessession of: ray iperson wbomsover. ten cents per head. • And lurtber, if any person or persons, cor- .On all sheep slaughtered for sale, five porstiontfj.or association: of persons; shall cents per head: Provided, That, allvcattle, remoyo, transport the same.from hogs, and sheep, slaughtered by any person -the place pf'its production before said, tax for bis or her consumption,.shall be exempt j!ukll{h*T6 been paid, saobiTperaonr. or;per-. from duty. : ’soire/tCorparatioD; Oroesociktion-ofpersons, - Sea. 7'J. And be it further enacted, . ihall-forfeit andpsy to. tbe^United States enand after the date on.which -this act; double lhe r amount of tax, to bn recovered- shall take effect, any person or persons, In any court having; jurisdiction thereof: 1 firms; or companies, or. agents or employes PfovidefL-howeveTj That thb Commissioner thereof, whose business or occupation it:ts of InUrrakl Revenue is.hereby.authorized to..slaughter.for sale any; cattle, calves,.! to make-such'.rulcs and-Tegulations.as he sheep, or. hogs,= shall-bo required to make may deem proper for the payment of said and rendera bsk.at the. end of each ami 1 tax at plaees' diffbrent frem that: of the eveiy month-to thg assistant assessor of tho 1 production >of said cotton: And.provided, district ..where the business is transacted, l /urtfar; That all cotton owned and held by stating the number of cattle, calves, if any, i iny manufacturer of cotton fabrics onilie thenumbor of hogs, if any, and the: mim fitit day [of} October, eighteen hundred berof sheep, if any, slanghlcred, as i and and 'prior thereto, shall be* said, with the scveral rates of duty as fixed .1 exempt.from the tax thereby imposed; - therein in this apt, together with the whole Oni Ati .manufactarers ef cotton, f.wool, amount thereof, which list shall diarc nn silk, worsted,-flax, hemp, : jute, India-ruh- vexed thereto a declaration of said'person, ber, gatia^peroha,--wood, v willow, : glass, or persons, agents or employes as Mtleijr-ware;' Uathcr, :- paper, iron,; steel, aforesaid, under oath or affirmation;in soclr * lead, tin,‘copperi'iino, brass, gold,-silver,- manner and form as may be proscribed by . tqhiji ivory, bone,' briatles, or in the-Commissioner of Internal Revenne, - parl or of othec<material«r not-in ibis-act that tho-same is truo and .correct, ;hnd otherwise provided for, i daty of threo por shall, at tho time of rendering eaidlist, ceutuin ad valorem: ‘Trovi&ed, That pay; the full * amount of duties which have ololfaft dyedf bleached, manufao- accrued or should accrue;’as ; aforesaid; to -tn Ted ihto- otherfabrics; or otherwise pro-- the collector or deputy colleotor of the die-: pared; on which a duty -ortax shatl have trict, as aforesaid; and -in. case of defuiitt - been paid-before .the. Mme- .were so dyed, In making tho return or; payment: of the. ■pr|nted. bleached, niAnafactufed, tir pre- duties, as aforesaid, tho assessment and ; porsdj »ld'. duty or three per collection shall bo made ns in the general centum -shall ‘be 'assessed- ocdy upon the provisions of this act required, and in case Increased.TfiluethQi%df;: of- fraud ortevasion thopirty offending That- on’ all olUdressed leather,-and shaU forfeit and pay a penalty of ten.doU deet.shift* dressed ;or^smoked,. manufac- .lots'per head* for any cattle, calves, hogs,: lnfo gl6v.es, or other articles wr sheep so ; slaughtered upon which the ;on whleh'n duty.<ar;.tax- have beeu- duty is fraudulently withheld,;evaded, or attempted to be evodedt liVovfdd;-That ths laid daty'or4ax/of :thr*o per centum the commissioncr of Internallßevenuo shall shall be aoessea only om th# increased val- prescribe such further rulcsnpd regulations Uhtionthereof f Tbat as he may for ascertain in otimatini the duties upon artioles man* ing tho correct; number of cattle, calves, tjACtured-wfen sold At any and sheip,- liable to be taxed under -ofhet place Qian the place of mannfWttaw, the<provisions of ihis act. - v.-.- • -amount - of'sales‘the ‘freight; commission, . ami expenses of salc : duty shall be assessed' and paidmpon tho [ nett amount after.Jbe deductions as,aforje?i| said And provided, . /urthcr t ,lbM. printed,j books', ratiguiines,' pamphlets, newspapers,, •reviews, and all other similar printed pub lication's;' boards, shingles, aiid nil,, oilier lumber and staves, hoops, headings,, ami limber only partially: wrought arid un finished for chairs, tubs, snatlics, ■ lasts, shovel- and > fork hand lew; umbrella stretchers;i pig iron,'and iron not advanevd boyond slabs." Moores, or loops; \naps and charts; charcoal; alcohol, made or manu factured of spirits or materials upon winch i the dtities ’ imposed by* tins .'act shall have been paul; plaster or gypsum; malt; .burning fluid; . printers ’ inkJlax . pee .pared for textile or . felting purposes, until actually , woven oc. .filled' uitu.j fabrics 'for consumption ; all tlour- and.; meal made. 'fromgram; bread and- brefidHtufi*;‘pi*ari ; barley and split peas; butter; cheese; con centrated ‘milk; lmllnm. urtho tnanufac lure'Of silverware; brtok; lime: Roman cemeut; draining tilefl; plarble; slate; building stone; copper, m ingots or pigs; nod lead, iq pigs or bars, shall not be re garded ns manufactures wHjun thc incuiir ing of-this net;. Provided, That. whenever,' by the provisions of.tlus.act, a duty is im posed. uponany.article removed for con sumption. or sale, it- shall npply only to Buch : articles ns are vnanufaemred on or after Clio first day of August, eighteen hun dred and sixty-two, and 10 such as nre mannfacturcd and not removed from the pIaCQ of manufacture.prior to that date. .... AUCTION SALES, be U Jurther enacted, Unit" on and after the first day of August, eigh teen hundred'and sixty-two, there shall be levied, 1 collected, and paid on ail sales of reap estate, goods, wares, merchandise.'ar ticles,'or things* at auction, including all sales of stocks, bonds, and other securiiics, riduty of one-tenth of ono per centum on I lie gross amount of. shell, sales, and yvery. auctioneer making snob sales, os aforesaid, shall at the end of each and every month, or witlun ten days a lint or return to thu assistnut assessor of the district of tho gross amount of duty which lias-accrued, or* slionld acoruo thereon, which list shall have annexed thereto a declaration under oath or affirmation, in form and manner: as may be prescribed by tfie Commissioner of Internal -Uevemie. lii&L ■ the same is true and correct, nod shall at the sumo tunc,-os aforesaid.. pay to the collector or deputy collector the amount of duty or lax- thereupon, as aforesaid, and m default thereof shall be Subjecl to and pay a penalty of five -hundred dollars. In at! . cases of- delinquency in making said list or payment ‘ the 'assessment aud.collection shall be made in the manner prescribed in the general provisions of this act: Provided, That no duty shall be levied under the pro visions of this section upon any sales by judicial or executive officers making auc tion sales by virtuoof a judgment or decree •of any court, nor to public sales made by executors or administrators. CAB&IAGES, YACHTS, MLUARD-TABLE3, AND .Sec. 77. And be it further enacted, That from and after the first day of ilay, eigh teen hundred and sixty-two, thore shall be levied, collected, and paid, by any person or persons owning, possessing, or keeping any carnage, yacht, and billiard-tabic, the several duties or sums of money set down in figures against the same respectively, or otherwise Specified and sel forth in schedule marked A. - ft AI bftO* I>S, AMAH U 0 ATS, AK|t>‘ 11V - DOATSf ,Scc. §O.. And.bc- it ,/VriAlr, lhat-| ou'and after the first.day :ofr Augu^f r . cigli-,; teen hundred and sixly.-iwo, ouy person or . persons, firnis. compatm'flj Or corporations, owning or possessing, or having the care • or management of__any railroad or rail-J roods wpeih ifbicb- is:uaed.as .a-pror pcllihg-ftowfry' or'of any gteintii bnar qrbtner vessel propelled by stearti porter shall be subject; to iiind- ;pay • a dpty qf-.ihree; por | centum on the gross amount of all-there- i ceipts of such railroad or railroads or steam vessels for the tron6porttiih»ii:'>f pas songers oyer and upon. IhciSauu-. and any ) person or firms,cop)pap*’?vvr porations, oivuing or possessing, urjhayiug the'earo dr management of any railroad or'l’aUrdads Vising «hy ' ; dl!herip'»wpr than steam‘thereon, or owning, pdssi*s«titig L or having• ll»e care or- nmnagoincnt «i any ‘ ferry-boat, .or vessel used; jfis.fi. ferry boat, propelled by,.steam, or.lotfree.povv'q', i shall ‘be subject to.and pay a r duly of one and a half* per ci'hiura upon tho gio.-s receipts, of-such railroad or ferty-boiiv tivcly: • for the transnortntion oi pnssen gore- ..over and- railroads, sioumboats,, amt ferry-boats, respectively ; mid any ptrspn or persons,.firms epenpan des, or corporations, owning, posse.-sing, or having ! the cafe or management of any bridge authorized by lkrt to receive foil for the* transit of beast*,' car nages. teams, and frcight-oC ,any--descrip tion over such bridge, shall be .subject to and pay. a of threo.jper centmiiofi tbo gross amoupUof all their* receipts of every description. AndtliO owner,‘possessor, or person or persons having tiifi’ care and management of any ’such boal. ferry-boat, or other vessel, m-hridge, ns aforesaid, shall, within, five.days after the ond of each and every month, commenc ing as hereinbefore mentioned,.make a list or return to t.ho assistant assessor of the district within which : BU.chjowlifir,‘ pos sessor, company, -or corporation imiy have his.or.ila- place of -business, or where any such railroad, steamboat, forry-bout, or is located orbelongSjlrespf’ptively, statiug,the gross amount of finch feceipts for the momh next preceding, which re turn shall be verified by tbo oath or atl'n ina tion of such owner, possessor, manager, agent, or other proper officer,- in ihc man ner auJ form to bo prescribfed'from‘time lo nnio by the Commissioner !of Internal bevenue, and -shall also,- moothlv.' at the lime of making truck return,! pay; 10 the collector or deputy .collector iof ifio dis trict the amount of duties which have nc cruod on such moQth afore said; and in case of neglect refusal to make said lists or return space of five days after such return should be mndo as aloresatd. the assessor or assistnut- as sessor shall proceed to estimato-the.amount received and the duties payable thereon, its hereinbefore provided in other cases of to make return for purposes ot assessnnmt: ami for the: purpose of inakiug such assessment, or-of nsceriiitn iug the correctness of any suchireturn, the books of any such person, company, or corporation shall be subject 10 the.inspec tinn of the assessor or assistant assessor onliis demand or request therefor and in of neglect-or refusal to pay ibe dunes as aforesaid when the same been ascer tained as aforesaid fur. the space: df fire dajs after lUe same sliall have becouv; pay* able, the owner, possessor, or penfon hav ing the management as aforesaid, .shall pay, in addition, five per centum:'du the amount of such duties; and for utiy at tempt knowingly to evade Ibe payment of Mich duties, Urn said owner,-possessor, or person having the care or m&nagetuent ns aforesaid, shall be liable to, pay ajieimliy of one'thousand dollars for ' every Such at tempt, fo be recovered as provided in ibis act lor the- recovery of penalties: and all provisions of this act m relation to liens and collections bv distraint not mcompaii ble herewith shall apply tq this section and the objects therein embraced: Jjrqvided, That HlPsucb persons, companies, sml cor poruuous shall have the right to add the duty or tax imposed hereby to then' rates of tare whenover their liability thereto may commence, nnv limitations which may exist by law or by agreement w|tb. any persou or company which may have paid or be liable to pay such fare to the contrary notwithstanding. RAILROAD HONDA. Sec. 81. wind belt further reach d- lhal, on and after the first day of July, eighteen hundred and sixty-two, any person or per-, sons owning or possessing er baviug the care or management of any railroad com pany or railroad corporation, being in debted lor any sum or sums of money for which bonds or oilier evidence of|. indebt ednesS’have been issued, payable in one or more yems after dat-o, upon which micicst i3,.0r shall be, stipulated to be paid; or cou pons representing the interest- shall bo or shall lnivc been issued, to be paid* and all dividends in scrip or money or rsums of money thereafter declared tfuo or payable 16 stockholders of any railroad: company, as part of the earnings, profits, or gaios ol said companies, shall be subject to and pay a duty of three percentum <on tbeamounl of all such interest or oouponsor dividends whenever the samo shall bo paid; and said railroad companies or railroad corporations, .or any person or persons; owning, possess ing. or having the care or management of auy railroad company or railroad corpora tion, are hereby authorized and required to deduct and withhold from all payments made to any person, or.persons, or party, after the first day of July, as aforesaid, on nccouat of any interest or coupons or div idends due and payable ns aforesaid, the said duty or sum of three per centum; and the duties deducted ns aforesnid, find cer tified by the president to tho proper office? of sanl company or corporation, Bh'ill bo a receipt and discharge, according to.-the amount thereof, of said railroad companies or railroad cprporatioos, and the, owners, possessors, and agents thereof, on dividends and on bonds or other evidences of Jhetr indebtedness, upon which 'interest or cou pons are payable, holdon by any person or parly whatsoever, and a listor return shall be mode and rendered, within thirty days after tho tiilio fixed when said interest or coupons or dividends become due or paya .blc,:nnd as often as every six months, to the Commissioner of Internal .Revenue, winch shall contain n true and faithful ac count of the duties .received and chargca -ble;' ns .aforesaid, during; tho tiroo when such duties have accrued or should accrue, aod rcmiuning uuoccouptcd for; ntnl there shall be annexed to every! such list or.re turn a declaration under oa{lior affirmation, in mauneruud form as may bo prescribed •by tho Commissioner of Internal Revenue, of the president* treasurer* or som.6 proper officer of said railroad company or;r:iilrood corporation, that the same: contains a true add faithful account'of the duties:?o with held nud received during tho »mo when such duties have accrued or should accrue, and not. accounted for, and for any default ;m makfngor rendering of* such list, or re turn, with declaration annexed, qs afore said, the person or persons owoinp, pos sessing, or having thecare or management •of"such railroad company or railrpud. cor .poraitou, making such default,,shall for-- a penalty* tho suro.bf.five hundred dqllars; and nn cose of any default in rep.-* denug said list,'or of any \ default in pay ment of the duty, or any part thereof, ac cruing orwhicbi-shouldiacpruc, the assess-, meat aud collection shall be made, accord ing Co tho-general provisions of this act. TSIIST COMPANIES, SAVUiOS INSTITU TIONS, AND TNSUKASCEI COMPANIES. Sec- 82- Andrbit if further enqcted } That on and after the: first day of July, eighteen hundred and sixty-two, ii there Shall bo lovied, collected; and pauli by all .banks, trust companies, and savings institutions, and by all fire, marine, life, inlands stock,, and' mutual- insurance 1 .companies,, under, whatever style or - namo known or called, of the United States or Territories, specially incorporated or existing - under < general laws* or which: to ay. bo hereafter incorpo rated or exist as aforesaid, lon all dividends in scrip ’ or money thereafter ■declared due er paid to stockholders,;.tai polio/=holders, dcpQSitprs as L part ef the wning^, panics, baring? institutions, or insurance companies; ntxi'oa Ml* sums udded-lo their sprplusor contingent funds a dulv or three per centum: .Provided, Xlmtlbo duties, upon thu. dividends of liftx insurance companies shnlluot be deemed due, or to be collected, until such 1 shall he pavnble by such companies! Aid said banks, trust companies; savings ldstitntions; and insur ance companies arc hereby authorized and required to deduct and' withhold from all payments made.,to any persou, persons, or pxrty 5 on account of auy dividends or sums efraoney "that may, be. due aud payable, as nforesaul, after the first day of July, oagh-, teenJmndred aml.sixiy-Lwo. the said duty of three per contum.: And a hst*or return shall be ntude- and rendered within thirty days after tho-ttiuo fixed when sueh divi dend® ortfunis of money shall be declared due and payable, and as bfton'as every six mouths to the Commissioner of Internal Revenue, which shall "contain a true and faithful' account'of {fie amount of - dimes accrued, or which should'accrue from time to time, ns the tune when such duties remain-unaccouuted for, and there shall be annexfld to.every such list or return a declaration, "under oal h or aflirma lion, to bo made in form and manuer as 'shall be prescribed by lhe'Commissioncr of Internal Revenue, of‘lhepresident, or some other pr6per officer of said bank, trust company, savings institution, or insurance company t respectively, that the same con tains a true and faithful account of the duties which have accrncd or should ac crue, and not accounted for, and for auy default in the delivery of such list or re turn, with such declaration annexed, tho bank, trust 'company, savings institution, or insurance company making such default shall forfeit, us a ponalty, the sum of live hundred dollars. Seo. 83. And. be ib further enacted, That any person or persons owning or possessing, or having'the care or management of any railroad company or railroad corporation, bank, trust company, savings institution, or insurance company as heretofore men tioned. required under this act to make and render any list or return to tho Commis sioner of Internal Revenue, shall, upon rendering the sause,;pay to the said Com missioner of Internal Revenue the amount ot the duties due on such list or return, and in default thereof shall forfeit as a penally the surn of five-hundred dollars; and in cane ot neglect or refusal to make such list or return as aforesaid, or to pay the duties asaforesaid, for thirty days alter Jbe time when Bald list should have been made'aiul or when said duties shall have becomo due aud payable, the as sessment.and collection shall be made ac cording to the general provisions hereto fore prescribed in this net. Sec. 84. And Ik i t\ further enacted , That on the first day of October, anno Domini eighteen hundred and sixty-two. and on the first day of each quarter of a year thereafter, there shall be paid by each in surance company, whether inland or ma rine, and by each individual or association engaged in the business of insurance from loss or damage by fire, or by the perils of the sea, the duty oft one per ccatum upon tho gross receipts for premiums and assess ments by Buch individual association or company during tho quarter then preced ing; and like duty; shall be paid by the agent of any foreign insurance company having an office or'doing business within tho United States, j And be ip further enacted, That on and after tho first day of October next, and on tho’first day of each quarter there after, an account shall' be made and ren dered to the Commissioner of Internal Rev enue by fill insurance companies, or i heir associations or individuals mak ing insurance, except life insurance, in cluding agents of all foreign insurance companies, which shall contain a true and faithful account of the insurance made re newed, or continued; or indorsed upon any open policy by stud companies, or thoir agents, or associations, or individuals dur ing the preceding quarter, setting forth the amount, insured; and tho gross amount re ceived, and the duties thercou under this act; amlitherc shall ho annexed to and delivered with every such quarterly account an affidavit; in the form to bo pre scribed by the (jooumssioner of Intoriml Revenue, made by ono of the officers of said company at association, or individual, or by the agent in the case of foreign com pany, that tho statements in said accounts are m all respcotß just and true; and such quarterly accounts} shall be rendered to the Commissioner of Internal Revenue, within thirty days after tho expiration of the quarter for which they shall be made up, ami upon rendering such account, with such affidavit, as aforesaid, thereto annex ed, the amount of the duties duo by such quarterly accounts; shall bo paid to tho Commissioner of Internal Revenue: and for every default >in delivery of such quarterly account, with such affidavit an nexed thereto, ..or in the payment of the amount of duties due by such quarterly acoount, the company, or agent, or associa tion, or individual. l making such default shall forfeit and pay, la addition to such duly, tho sum of live thousand dollars. SALARIES AND TAY iOP OFFICf.UH AX!> I*6ll - IN TUB SERVICE OF THE UNITED STATUS, AND VASSrOETS. Sec. 80. And be it further enacted, That on and after tho first day of August, eigh teen hundred and sixty-two, thore shall bo levied, collected, and paid on all salaries of officers, or payments to persons m tho civil, military, uaval, or other employment or service of tho United States,' including sonators and representatives and delegates m Congress, when exceeding tho rate of six hundred dollars per annum, a duty of three per centum on the excess above the said six hundred .dollars; and it shall be the duty of all paymasters, aud all dis bursing officers, under tho Government of the United States, or in the employ thereof, when making any payments to officers.and persons as aforesaid, or upon settling and ftjusUog. tho, accounts of such officers and persons,;to deduct knd withhold the afore said duty of three .per centum, and shall, at the almo time, make a certificate stating tho name >of the’officer or person from whom such deduction was made, and tho amount thereof, which shall be transmitted to the officoof the Commissioner of Internal Revenue, and entered as part of the inter nal duties; aud the pay-roll, receipts, or account o{ officers j or persons paying such duty, as aforesaid, shall bo made to exhibit the fuqt of such payment. .. Sec. 87. And be\ it further enacted, That for every passportussued from the office of tho Secretary of State, after tho thirtieth day Of Juno; eighteen hundred and sixty u*o, there shall ho paid the sum of three dollars; L,which amount may he paid to any collector appointed under this act, aud his receipt therefor* qhall bo forwarded with : the application for such . passport to tho office; of f tho Secretary of State, or any agent appointed by him. ? And the col lectors, shall account, for all. moneys re ceived for passporis in the manner herein before prbvided; and a hko amount shall be paid for every passport issued by any min ister or consul of:tho United btates, who shall account therefor to thetreasury. •ADVERTISEMENTS, 1 ' See. 88 ..Andte U'/ur(her tnacled. Tbit i on ami after the first day or August, eigh teen hundred and ;sixty-two, there shall be ; collected, and paid by any person i persons, firm, for compauy, publishing. ::a»y newspaper, magazine, review, or other literary, ,icieutifiji, or news publication, is* sued pvrtodicaUy7 on the gross receipts, for all advertisements, or all mattera-for tho insertion; of which in said newspaper or oilier aforesaid, or m extras, supplements, sheets, or fiy-leaves accom panying the same, pay is Required or re ceived, a duty ofi three -per centum ; and the person or persons, firm or company, owning, possessing, or baying tho care or .management of stiy and every such news paper or other. ; publication, as aforesaid, shalimakea list or return quarterly,- com* meaning as heretofore mentioned, contain ing the amount, ofi receipts; as afore said; and the amount of duties irhich iiave mw- wttj-ttBJ render. 1 1 huj uamBL'.GT the assistant assessor of the respective dis tricts wfcehUueh rc v iew, or other .literary, or newj publication is or turn shall bare dtciaxatxpn, m dor oaifi or ing io ihe taanrfeV and-form b©; from time to’tfme prescribed-'t>y > tne', : missioner of Internal •Ret'etoite,' of thd own -er, or baviDg*he*care' or management ofßiioh newspaper, magaiine, review, or other publication; as" aforesaid, that the same is tru'C and also, quarterly, and" at-t!ie,fiine oTtanking; .Said'list or pity. jiVCbe, coUectoCi.br* deputy collector of the district,:os ; nforo-.. said, the full amount of .said duties ;.:And< iu c.'isr pf.negle.Qt or refusal toicomply with any of the provisions contained-in this sec tion, or to niako and render haid-list or re-;' turn, ns aforesaid, .for the space of* thirty days after the time when said listorrbttirii" ought to have been rnade, as aforesaid, the assistant assessor 1 of i thfe 'rb&jfective dis-. trictsshail proceed to estimate Ihbdfltles,* as heretofore provided in-other-cases of*de linquency; and in caso, of.neglect or re fusal to paythc duties, as aforesaid, for the! space of thirty days after, said duties .be come due and payable, said owpor, possess or, or person or persons lutving the care or management of said nowspapeYs or publi cations, as aforesaid, shall pay, in addition thereto, a penalty of five per centum ou tho amount due; and in case of fraud or evas ion, whereby the revenue is attempted to be defrauded, or tho duty,'withheld, said owners, possessors, or person or persons having the. care or management o r *aid newspapers.or other publications; as said, shall forfeit and. pay- a -penalty of five hundred dollars for each o»>n p, .'y or for aiiy sura fraudulently unaccivftMfld lor; and all provisions in this art < elation todjens, assesßmeulai and collea ou, hot incompati ble herewith, 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 Uni- 1 ted States, State, or -Territory, it shall- bo lawful for the company, person or person's, publishing said advertisements, to add the; duty or fax imposed:by to lhc price of sqid. advertisements, any law, as afore J said, to. Uic. contrary • notwithstanding:-; Provided,-fai'thcr, Thai the receipts for ad vertisements to the amount of onetbousand 1 dollars, by any person or -persons,’ firm, or' company, publishing any ne\vspaper } magii ziue, review, or other scientific, news publication, issued"periodically, shall be exempt from duty: And provided,Jurlhcr, That all newspapers whose circulation does not exceed two thousandoopies shall be ex empted from all taxes for advertisements^ tiICOUB DDir. ' / See. And,be it /urihet enacted, That for the purpose of modifying and re-enact ing, as hereinafter provided, so touch of an act, entitled “An act to provide increased revenue from imports to pay interest ori ! the public debt, and for othpr purposes,’’ approved fifth of August, eighteen hundred and sixty-one, as relates to income tax: that is to say, sections forty-nine, • fifty r (except So much thereof ns. relates to tho selection and appointment of depositaries,j and fifty-one, be, and the same are hereby, repealed. Sec. 00. And be it further enacted, That there shall be levied, ‘collected, 'and paid annually, upon the annual gains, profits, or income of every person residing, in. the United Stales, whether derived from any, kind of property, rents, interest, dividends, salaries, or from any profession, trade, em ployment, or vocation carried on in the United States or elsewhere, any other source whatever, except asf'hereinaf ter mentioned, if such anq|ial gains, profits, or income exceed the snm.of six hundred dollars, and do not exceed’’tho sum of ten thousand dollars, a duty off three per cent um ■ on the amount of sucu annual gains, profils, or income over and above the said, suut of six hundred dollars; if said income exceeds the sum of ten thousand dollars, a, duty of five per centum upon the amount thereof exceeding six hundred dollars; and upon the annual gains, profits, or income,' rents, and dividends accruing upon any property, securities, find stocks owned in the United States by any citixen of tho Uoited States residing abroad, except, aS; hereinafter mentioned, and.not in the em ployment of the Government of tho United States, there' shall be levied, collected and paid a duty of fivo por centum. - Sec. 01. And be it further enacted, .That, in estimating said annual, gains, profits, or income, whether subject to a duty,.aa Tided in this act, of three por centum, or, of five per centum, all other-national, Statej and local taxes, lawfully assessed upon the property sources of incomoofany person as aforesaid, from which said annual gains, profiisior income of; such person- 1b or should be derived, shall' be first deduct ed from the gains, profits, or income of .the person or persons who actually pay the same, whether owner, or (tenant,, and nil gains, profits, or income derived from sala-. rics of officers, or payments -to persons in the civil, military, naval, or other service of the United States, including' Senators,. Representatives, ond delegates in Congress,' above six hnndred dollars, or derived from inlercst or dividends on stock, capital,'or deposits in any bank, trust company, or savings institution, insurance, gas, bridge,. express, telegraph, steamboat, .ferry-heat; ; or railroad company, or corporation, ojr-on ; any bonds Qr other evidences of indebted ness of any railroad company or other cor poration,' which shall have been assessed and paid by-said banks, trust companies, savings institutions, insurance, gas, bridge, telegraph, steamboat, ferry-boat, oxpress,' or railroad companies, as hforesaid/'br de rived from advertisements, or on any iuii-' cles manufactured, upon: which specific, stamp, or ad valorem dutiesshallbaye been directly assessed or paid, shall also be de ducted ; and tho duty herein provided.for shall bo assessed and collected upon tho in come for the year ending- the '•thirty-first day of December next, preceding lhq tun6 r for levying and collecting said duty, that is to say, on the first day of May, eighteen' hundred and sixty-three, and in eaclv y.ear thereafter: Provided, Thai upon ■such’pqr-; tion of said gains, promts, or ;income, whether subject to a dutyasprovided.in this act of. three rper. centum or . five- per centum, which shall be derived from inter-’ est upon notes, bonds, ordther securities of the United States, v there?sball : be'levied, collected; and paid a duty’; not :exceeding ono and one-half of onc per centum, any thing in this act; to; (bo’contrary notwith standing.. . :',l -Sec. 92. And be_ it t further, enacted, the duties on incomes herein imposed.shall be due'and paynble’on or before the tbirti fth day of June, in the year eighteen' jiqp red and sixty-three, and ;in.each year thereafter Tuntii; and including the year eighteen hundred: and sixty-six and no longer; and to any sum or earns anhaaUy ddo and unpaid for thirty days after tho nbirlieth of Jnne, as'aforesaid; and for ten <iaya after demand thereof by the.colteclbr, there shall be levied, In addition thereto, ’the sum'of five per centumoti tho amount of duties unpaidj .as a ’pcnaUy, except. from* the estates of deceased and ihsolvenf'per sons ; .and if any person 6? persons, or par ty,liable to pay such duty, shall neglect or Vefuse to pay the-same, the amonnfc due shall be a lien in favor of the United Stales from the timp it whs'so due until paid; with: tlie interest, penalties, and costs that may pecruein; audition -thbrclo, Upon UU 'the -property, to property, stock’s, ■securities, and debts ;of [every description from which; the .incomo j upon which; ; sai*d dpty is assessed, or levied. -sbitiUlmve her erned or may or should ln fault of the payment .htisaid-dnty for'the space of thirty days, after tho same shaU have become due, and bfl dcmanded, as aforesaid,'said lien maybeenforced by dia traint upon such -property:righ(s to prop erty, stocksjjsecuritiesjandcvidences of debt, by whomsoever and for this ; parpo3c tbQ CommiBslouorof lDtcrnalßev- : ; eune, npoa'the certificatebf the collector or , . deputy collector ihajtjm<Ldutj.ia.due. aptf unpaid fqrtheyp^ ttict; duly ginn ed the Urj pfapeh “duty; -andmonner* to be!prescribed*.bjr said Comnjxgsiouqtv'of ' underlie idlrebiiQdsVff tho S&'rtefaiyoHhe Treasury, and by'vir tue- ofsucti warsaijt-tfteremay-be levied on such prop&iftvrights! BccuriUes», i sunf, raut, over J Vfidi said annual duty, I ini«cst»,^ii4 t ,penaUjv forvnonvpaya ment,! sufficient for theTfees and expenses of such 'in all cbfees of aa;. .aforesaid, .the th6 J ‘collector or deputy collected- the sale;'- 3 ‘shall a give! title-, to 'the purchaser, of, all tifjej and interest of such delinquent, An and toi such property, whether ;erty bo; real or* personal r and' where the isubjcct bf sale shalhbejstocks the certificate <>f said sale shall _aqthprUy (I Mid company, •'or td‘record .on ,thei;, hoots tho;pflme.maliiicE3isaf^‘ .hy;.thc:p?TBon« or >- party -holdjiag.the samo,tO'isBue ;neW'Cer» lificAies -of stock - ih ! licu 6f any or prior certificates, which shall ‘be void, whether cancelled or not;.and, - said 'cortifidittes of 'aale'of'llie coHectbr or. deputy collector; whore the subject'of "sale' ehnll be • securities- or‘other evidences i»t _ debt, shalL'be good and valid recoipts td 1 • the persqn or.party holding thc came, f a 9 ;. ! against any person ‘or persons orjotfiet^* l ' party holding, or hlAiming to hold,.posses-/ i. sion of such securities or other- ovidenoes •• of debt/ ; Sec, OS'.! And be'iJ/uTther cjiacttd, That. it shaU bOi tie.duLy of all persons of lawful * - -age, and all guardians and trustees,Wheth'r\‘-,-' ersuch'trusses.atQjb by.;.7irluebf thcir“ir bfficeias.eiecuiorsjuadmihistratorsjj or other* 4 ** fiduciary-capacity, 14 to, make thß" ;' list or BCheauibj&s'prbvidedJu; tlus.actjrib.ni the proper officer..of- internal ‘ 3 the amount- of his or her income,’or the in-’, 1 L come=of persons K ..held in ti-.pst as aforesaid, according ;■ requirements hereinbefore stated, 1 and in - case of neglect pr' refiisad to make euchre turn, ’ tfiei! assessor, or-- assistant--assessor 4 shall assess : the anJouit of ins, or her in-' '! and [.proceed-thereafter to 'collect (the a » duty: thereon in tho stuhb manner as is'pro i . t (• vided for in other-caste/of neglect 1 and rcrl fusal to furnishritsis or schedules in the/. -- general provisions'ofctliis act, where-noE f* Otherwise 'the flssistiihf'j, assessor: may ujcreasq the amount of the .i u Tist. Qr. return Of any party - ~ • return, if he shall bcutitiafied that the.same . .is understated': Provided, That any.; party v • .in his or fier owabebalf,! or as gnarditm or-’ trustee, as aforesaid,-shall be permitted to , ; declare, and manner of which- shall. be-prescribed *. by tho Commissioner Of. Internal Revenue,... that he hot pbssesscd of an in-... . - come of six hundred dollars, liable to bo assessed: according to tho provisions of this act,'or that.'he'jbr 'she ‘has been .assessed, elsewhere’and.thesarae yeftr foran income duty, under authority of tho'United States,- ; v. and shalljthereupbn be exempt frbm.an in- , •- ccTmedaty ; or, if the list or return ofnny = party Bhajl-bave-been'iricreased -by the as- ; ' sistant assessor, in ns aforesaid, he or she may be .perrniljed to declare,-as aforesaid,’ the 1 amoont/of jbis or her, annual' income, amolintjheld in trust, aa aforesaid, jiiahls -,.* said, and ihe same so'declared-shall bo re* 1 , ceivcd as the kum'upon' which duties.nre to be assessed, andicollccted; - ■ ■ •• - • [ACf TO BE' CONTINUED.] JISER CitsiJVT T*ll£*OßB. 1 1 ' UkNRt G.'IIALB i CO/, > I to Jauea C. Watt,) Ars doit receiving their Summer Stc-cfc, eomiimJHg;, J '‘ er«rj variety of goodaailapted toraen and bqy^irwv.p; which, in extent, choice tasteasdpri&nfttllirOcxpare latorably with any In thetrada;; ‘j : . KrcDcb. A'mericanand WMt’or iCagUD'dClotiu/ot, . the heat makes, of -emyshado'Ezid very ’; ’ Urge Maertmenl;. Cuiiznoreß - and -Dofakurt: .-{taper if Rlack/TtviiqU Ix/eaklnr,. Super Black • ErencgCawl- ' -meres; Fancy Cassiwcres in every variety:;u}bb*li.-^. ■ Uladt uud Fancy Cassimereid Silk tdixbd ,; • ,ol every shade and color/ ‘ '/ .-V KS’riNGS—Fancy Silk and Batinf -V«Un«i m - ? Bilk and .KaofjrSilk White /-'■? 6*Un Ventings. i '' *••••-; U -Almi,' <J?eryvai'i>*ry or "BiUib'«a';o*»ata;- :\“ : ; !.|ikewUfl a Very chok-e eefectiouof • l adapted LA gontlemon’s wear..■ V -- " SolicUlujf.an. . early cnlj; from. .oarTrknds aiidfthe> ; ? :-V any -orders entriuted to oar - pine wilt ;meet, ;4-vr with, prompt attedtldb and paucCuality in all '.cases/ ' , r .. IIKNiiV G; iIAhE frOOu Merehant TaiWr*; - - ...Gor. Penoand St. Gldirjitteeo.'- ■'.'f niSSOMjVTiOiira', sc. BISSOXiIiTibN.OE.EARINEKSHIP. —•Tbs partaerabip heretoJbra.existing betvMn JOSHOA'JiUODES and JAB. D.YKRNKR J* Jhi*r t ~~X, day dliaoW«?d l»j mutual consent. Either partuur- .’7 ' . .jriil uaothe nametJfth&'flrmlß'ftetlliijcup Oie’buaf- Z.^K U l«w.! *. i> : i -JOSHUA- MODES,* - i -- ** . u-'rj:.. JAUES-0.-VEBKEB. ' tnjrpjiripg from Ibe Bie*iqg.Business,J.chttr»._f,.J:, luUy recommend mj formrr partner tomrJrienda ,r . *vStv* j>bi*nc; ja&esd; tEiwrr.-; * - > j (JSHUA RHODES, (successor I to '-' y t O Bbodea i 7eni«r,) will etmtiuue tlrt BUEWINU • 1 aud M ABTING. BUSINESSat-tUw old stand, corner - » Alley, and respectful! j.'l ~i JwHcitua continuance of tbppublic patumagu solid- L ” wulW kjslo’fc'cduh'tKoTalo'flrib. ..... i • /; • • -JOSHUA/'RHODES.' . v-v Jaly-lflt r W»; , -•» - -f fjEn'Mjro iXtmcnijrEis; y i.WlLSb.vjj | iSciwinj? Mctchmes, y .Ho;q,,FirTH^iußET ) i>msp\rßon, ...» | i ‘A&anltJ lEffin/tYeiauitadi (flw ’ ’ ' . '.'v • 0 KITE U. S:tAI'KS .FAIR'- ' • ;]fori therYeairs lKJBi]JHsp'atti ./'I of ty.ouojaiouuiFß.soLaiti nit ui ■'V .! DWTED STATE-V, ■; ■ i I'i ‘ MOIIRTIIAB 10,009 BOMJTnEPAfiTTIiAB. w.<.s»r to «i» piiitt imxeurt *• wUmoh*v-"*' lUPItOVBl) BKWIHfUlAOnitlt U-BBDOOED V, PRIGKW| -with iccnjawd'cooflddilc® oldtsin'erita k> the ind«tibliij.t)ie'Fkniny Bowing Jdnubtiii' , • B3W-ib U*ef it does Weil on the’thickest wjd-' ■ Uilimwt'fthHiaVniakoa the lbck-atitch impossible to •QniwTel. alike.bn tbpth eiilfsj ls«itnpVftn«dns|rne* tion, niorp apeedy lij movement, andfmoredanblo '-l j -than any other"mnehiaoc- ... di Oraxlnn; givtag prtcea-and description ;ot r -Hi- v - ' ‘cldnH furbished grsHa, on J in pirsbwctf': "by ' :ii /' ' j.? '*•■■■ Ivory -Machine Varivitod for throe - v - y ~ 0; : r ~ yfe ii\M arguj CO! .... . WILLIAMS AOBVIS* oscqai]lc<i dinU^tirntdf,^| HACITISJXS. :. Stl*irocra f |JoV'lf ( FrSTli BtC5^T, •* ;:" i W 'V; V‘ /,' '*' L ‘pn , rsßtmani > i i Ji', Theeo.ALtehlnM witl do all kinds of ■werk» aud' art • ” i warranted *oti/Juyt it> jnpairjjne joarlwitlioptaay •:■ i? Cbarget ; ■'• /..■ : >, . .. .; 5 'r; /• ULLW.-"STBAIH A cp. t 1 J SPECUiNOTIOE. " * Let the public bo perfectly -aarored tU*t they may ;' ■*.' buj-*oime;\VUiLMMS.* 0*713’ MAOUIKK ' with a»mßphjimpasltj % sl.«ojjtravirhvttDotvidi* i‘-”~ ■toning ftw grata mftatatovaoti pnrportlog Co «&.• antktffroaltDeGforeir'A.Saltcf SevinjcHacbioe Co* ■ >Tbrttteof Irtopplaffpemu trom’aslbgY, "I thcttrmachine*,'wb*ntheycannfttrtopt3;from«eU-;/ v* Mg thixa. U prc-potteron*. -Thii .Iftcliitt# wt» fat* -*■ • «nted Te&.J3»iBoL v W+'ptVJpit* ft>toward cat? ftrKm r i *eitA a fiecftp*lfojfita« 4 who can point out ccoelngiei;- ' cate where* portoa ttf wLontwonarpwldaJlachiiio.:. - - haTobeAWtngaU* (topped irora-ariae it, or haw ,’ J to raj 1q acj partr.-. AGXJtIS WANTJKIh .-• •■’ ■*• U : Wit , LILL&I.SZ&AIir ACQ.v<. '0 - : mJ Cr«ah «l»,-Qilt<raxV'«'leljrAicd Li-ind of Sardiees, 4»i2u*ffasiilr Grocery Store Of . v ."-'- • ' , • ' - i JOflN ! • V- flend.irf«| - - CUtfittvK m ' VXvptrind ba^s.^ait 1 received a &«h nloU' " ’ •IiO t '<bo|Ctt U*i»yT». vbcleflile •iid.r«taiUt •h* family;Grocery Stars of - JOHNrA. RKKaflAWr’ - loS? 4- •*<amwr&»wtyiuid fUfcditfe» u ’* ' XT 0. 1-ANI) JlEoa lOtukEKElj: si- ! ’ bcM iM put MfojAjillr n. v ]B kil7?»£> ' •-jig» I ‘ corotr,l,li^ri>cJHSf l | g MnTO'.',, T?X'f HA i’Aitli,y, i'wju K.—’Zi bßia. ■ - ■+A hand mi JoW: ; ux 5 p,L& i-w.*: ./ JAB, DAIZU^L- *£05*., T' - \ ■;! *K'■:■'.-■■.:■>
Significant historical Pennsylvania newspapers