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-INTEI»iIr6E!ffOB.
' .From. Ujc. official- report of the stated
Clerk of tie Presbyterian (0. 8.) General
Assembly, Dr. McGill, we learn that at the
close of the year, ending May, 18C2, there
were Synods in connection with.Gencral
Assembly, 35; Presbyteries lTo; licen
tiates 3t>3; candidates for Uic ministry 5-14, ,
: ministers cbnrches3,Cbo; licensures
1 Wj Ordinations 88; -Installations 117;.
pastoral relations dissolved 99; churches
organized 35; members addedhy examina
tion and on certificate 15,G20; total num
/ . ber of communicants reported 30.1,289;
•'X ■. baptisms, adults and infants, 12, G 54: whole
' amountcontributed for -Congregational and
. benevolent purposes §1,710,C3G; and nun
r.': ■ inters deceased 22. Amongthe list of the
honored dead.arc the names or Dr. A. I).
Campbell and Eovs lI.G. Comingo, J. W.
MoKennan and R. Johnston.
—According to tho report of the Board
'of -Domestic Missions of tho Old School
Presbyterian Church,.at appears the .num
ber of homo missionaries in commission
during tho years 18GQ—18G1 was 7G7. The.
- number in commission dunug tho year
jusL closed was G 39. Tho Prtsbyttnan
• saya-when wo deduct from tho number the.
' names of those who, from their geographi
cal position, will cease to be missionaries
of the (Presbyterian) Church, wo find that
wo will retain a£ least five hundred of
those who were in commission in 18G0 and
1861, or more than two-thirds of those
/Whom was our privilege to send forth as
• • . messengers wf Christ before the unhappy
'V: . division which rent our Church in twain.
——The United Stales census for .1860,
in a table showing the church accommoda*
• •. Uons of tho various denominations, puts
< _tho Methodist Church at 4,209,333; tho
? Baptist, 3,130,878; the Presbyterian 2,322,-
" . 202, and the sum total of nil denominations
ib set down at 13,849,896.
——•ln May 1801 there were ono hun
dred and fifty Bible-women in London, and
: _in May, 1862, the number had reached one
handred and seventy; and the work spreads
wide and far, from London even to foreign
. lands. -
- —The Londoa Midnight Mission Com*
zmtteo are sending; out at night men, with
large placards, containing striking and
solemn passages of Scripture m French and
English. These hare been printed in bold
type,and in crimson and green, so as to be
distinctly legible by gaslight^
correspondent of the Christian In
gmrer-- (Unitarian) furnishes* its ‘columns
with a brief catechism; from which we ex
tract the following:.
11 Q. Wherein has Unitan&nism been a
failure? J.: In : unconsioosly, . taking for
its motto a mis-reading of Proverbs iv.,23
—"“Kcep-tby focrd-wilh all- for
out of it are the issues of life. 1 Q. Whcro
is the'text, thuB'rcad, W be found with fall
comments / vt. In the Gospel according
to puckle. - Q- 'What is the result of such
• religious ‘headship / ■•A. A rationalness
which some aro uncharitable enough to
think indifference,- and a church 100 ‘broad
in proportion to its-Jengib and depth. Q.
Xnto-What ■ does all head religion often
harden i- A- Into skepticism. Q. Into
what does it formalism.
Q. Into what does it soften / A.. Into
. {esthctxcism, figures, metaphors and such
. beantlful prayers and chants. ’
: —A new Methodist Episcopal Church
is to bcbuiltforthwith in Suitor, California,
. where heretofore no Protestant denomina
tion has had any foothold,
r TheeminentGcrmandmue,Tholuck,.
- while Tesidingm.London, used to read in the
Bntiahjtlsflcum and other libraries jdunng
the day and attend Methodist class meet-,
lngsatnight
-.——The Bishops at the canonization of i
the Japanese martyrs at Rome in their ad
dress to the Pope, deplore the oppression of
the Church," and" declare that the temporal
power }* necessary for the independence
of the Pope. They approve all that the
Popo-haa donc in-dcfenco . of the . right of
the Holy See, and exhort His Holiness i
to continue firm resistance. The address <
is signed by twenty-one Cardinals and two i
hundred and forty-four Bishops. |
—The • Archives du Chrtstianume, rc- i
. femng to . tho Southern Presbyterian |
Church and its arguments that slavery i& i
rigbt4ndgood r sayß:~ i
~ .. “Fortunately, the love of the Southern
Presbyterians for slavery, and the blind
prejudices which have permitted them to see
in the - Word of Him who is lovo itself, a
• sanction of this great crime, will not savo
the ‘domeslio institution. It is condemned,
and its disappearance from the Southern :
United States is only a-qucstion-of time.” ;
—-■lt is reported the “Temple Church ’ <
in Boston is occasionally let for rope-danc- i
ing and .comic singing. Theodore Parkers i
Cjmrch is let for a “Raroy show tho I
Park Street church has let its basement i
; to tho “Philadelphia’ Ico Cream Co., and i
Winter Street church Ip a “hoopslurt, corset i
and dressmaker.” All theso churches w6re ;
devoted it 1 is said to prominent “isms of i
.the day.* i
i ——lt appears from‘the following sum-i
mary of the work accomplished by > the
Baptist Homd Mission Society that ilie ,
total -number of missionaries who have ;
acted underihe'commission of tho Society
is two thousand nine hundred and forty* i
seven; that they have . jomity
the labor of one. man for over two thou- 1
sand threehundred and ninety-eight years; |
that they have have baptized iwenty eeven
: thousand nine hundred and eleven persons;
- organized one thousand two . hundred and
- forty-two churches; ordained six hundred
add seventy nine ministers; and the people
among whom they have labored hate built
at least : two hundred and eighty-tbrec
church edifices.
• —Methodist Episcopal Church was
dedicated in Leavenworth, Kansas, on the i
20th of Jane. The- Society that built the i
church was the first oaganlzed in the city.
The society was organized seven yean ago i
with a class of six members, now the num~ ;
ber Jias increased to J7O, and tho edifico
just dedicated at a cost of over ten thou
sand dollars..
A Baptist minister fcanng that his
onTtEo
open communion question, addressed a let
ter loathe Christian Chronicle in which ho
defines fils position in such terms as must
■alisfydhC - closes to rthrcToiTcommampn
■. ists i ■
l believe that the Lord s supper is an in
stitution in the kingdom of j3od x: thata
period'cannot enfer.ihls kingdom unless
born of water and ofJhoSpmt, and then-*
fore has no right to partake at the-Lord 8 n
table jminprin^p,—Tft-rflflognnft-fta |
. Christians those : whovScek to. subvert.tho. i
orderof the Gospel bysubatUutfngsprink*
it.. Hng in the-placeof .ttdnrltr
- ting jhem to the sapper, exch&ogi pg-pulpitfl.
with them; or-lending them baptisteriesjmd
-> ''immersion to encourage thorn in
disobedience and- aid them, in making n
- mock-of-the solemnities of Zion.V- r ; ~ -
Hvi; wS-iM^i''
K-?' •■: V
The National Tax Law.
OFFICIAL.
LAWS OF THE'UNITED STATES. .
Basted atthe Second Session, of Hu Thirty
seventh Cttoyfeu. **
’untie—No. 97— Continued- from letter
. day s Mommy Gazelle.}
. STAMP DUTIKS.
Sec. 1)4. And be tl further enacted That
on and affcr the first day of October, eigh
teen hundred and sixty-two, there shhll be
levied, collected, and paid, for and* in re
spect of the several instruments, matters,
and things mentioned, and described in ihe
schedule (marked B) hereunto annexed, or
for or in respect of the vellum, parchment,'
or paper upon which such instruments,
matters, or things, or any of them, shall
bo written or printed, by any person or
persons, 4 or party who shall make, sign, or
issue the same, or forwhoso-uso'tfr benefit
the same shall .he. made, signed, l or issued,
tho several duties or sums of money set
down in figures against tho same, respect
ively, or otherwise specified or set forth in
the said schedule.
See. 9;>. And be if further enacted, That
if any person or persona shall make, sign;
or issue, or cause to bo made, signed, or is
sued, any-mstrument, document,; or paper
of any kind or description whatsoever,
without the same being duly stamped for
denoting the duty hereby imposed thereon,
or without having thereupon an adhesive
stamp to denote said duty,-sach iperson- or
jereons shall incur a penalty of fifty dol
ars, and such instrument, document, or
paper, as aforesaid, shall deemed invalid
and of no effect.
Sco- 96. And be tt further enacted, That
no stamp appropriated to denote the duly
charged on any particular instrument, and
bearing tho name of such instrument on
Lhe faco thereof, shall be used for denoting
any other duty of tho same amount, or if
so used tho samo shall be of no avail.
Sec- 97- And be tf further enacted, That
no vellum, parchment, or paper,: bearing a
stamp appropriated by name to any par
ticular instrument, shall bo-used for any
other purpose, or if so used the same shall
boefnoavaiL
Sec. 98. And be tt further enacted, That
if any person shall forge or counterfeit, or
cause or procure to be forged or counter
feited,- any stamp or die, or any part of any
stamp or die, which shall have ibeen pro
vided, made, or used in pursuance of this
act, or shall forge, counterfeit, or resemble,
or cause or procure to bo forged, counter
feited, or resembled; the impression, or any
part of tho impression, of any such stamp
or die, as aforesaid, upon any vellum,
parchment, or paper, or shall stamp or
mark, or cause or procure to bo stamped or
marked, any vellum, parchment, or paper,
with any such- forged or counterfeited
stamp ox die, or part of any stamp or me,
n» aforesaid, with intent to defraud the
United States of any of tho,duties hereby
imposed, or anv part thereof, or if any
person shall utter, or sdl; or expose to sale,
any vellum, parchment, or paper, article or
thing, having thereupon tho impression or
any suclucounterfeited stamp or die, or any
part of any stamp i or die, or , any such
forged, counterfeited, or resembled unprea
nion, or part of impression, as: aforesaid,
knowing the same respectively lobe forged,
counterfeited, or resembled; or if any
person shall knowingly uso any stamp or
die which shall have been so provided,
made, or used, us aforesaid, with intent to
defraud tho United Suites; or if any per
son shall fraudulently cut, tear, off,
or cause or procure to be cut, torn, or got
off, the impression of any stamp or die
which shall have been provided, made or.
used in pursuance of this act, .from any
vollum, parchment,- or paper, or any in
strument or writing charged orichargcable
with any of the" duties hereby imposed,
then, and in every tfnch case, every person
so offending, and every person knowingly
and wilfully aiding, abetting, or assisting
m continuing any such offence a s aforesaid,
shall be deemed guilty of felony, and shall,
ou conviction thereof, forfeit the said coun
terfeit stamps and the articles upon which
they.are ptaced, and be punished by fine
not oxcceding ono thousand dollars, and by
imprisonment and confinementrto.hard la
bor not exceedin'; five years.
Sec- 99- And be ti further That
in any and all cases where an adhesive <
stamp shall bo used for denoting any duty
imposed by this act, except as hereinafter <
provided, the person using or affixing the 1
same shall write thereupon tho initials of ;
his name, and the date upon which the
samo shall be attached or that the
same may not again be used. And if any
person,shall fraudulently make use of an
adhesive stamp to denote any duty imposed
by this act without, so effectually cancel
ling-and obliterating Buch stamp, except
as before mentioned, he, she, or they shall
forfeit the .sum of fifty dollars: provided,
neverthcleu, That auy proprietor er propri
etors- of proprietory articles,' or articles
subject to stamp duty under schedule C of
this act, shall have tho privilege of furnish
ing, without exponso to tho United States,
in suitable form,; to be approved by the
Commissioner of Internal Aovcnuc, bis or
-their'own dies or designs for stamps to be
used thereon, to be retained in the posses
sion of the Commissioner of Internal. Rev
enue, for his or their separate use, which
shall not bo duplicated to any other person.
That in-all cases where such stamp is used,
instead of his or their wnttsgihis or their
initials and the date, thfcreon, tho said
stamp ehalLbe so affixed on the box, bottle,
or package, that in opening tho same, or
using the contents thereof, tho said stamp
shall bo effectually destroyed ■„ and in de
fault-thereof shall bo liable to the same'
penalty imposed for neglect to affix Bold
stamp as hereinbefore prescribed m this
act- Any person) who shall fraudulently
obtain or aso any of the aforesaid stamps
o* designs therefor, and any person forg
ing rp or counterfeiting, or-causing or pro
curing the forging or counterfeiting any
representation, likeness, similitude, or col
orablo imitation of the said last-mentioned
stnm|>, or any engraver or printer who
shall sell or give away said stamps,, or sell
* ing tho same, or, being a merchant, broker,
peddler, or person dealing, in iwhole, or in
part, in similar goods, wares, merchandise,
manufactures, preparations, or articles, or
those designod for similar objects or pur
poses, shall have knowingly or fraudulent
ly in his, her,-or their possession any such
forged; counterfeited likeness, similitude,
or colorable imitation of the said last-men
tioned stamp, shall bo deemed, guilty, of a
misdemeanor, and, upon conviction thereof
shall be subjectOo-all-the-pcnaUies, fines,
and forfeitures proscribed in section nine
ty-three of thiß act*- r v ',.i k . •-
■See. 100. And be* it further enacted, -;That
! if any person or persons, shall make,sign, 1
. or issue, or cause to be>made, signed, or is
sned; or shall accept or pay, or.cause to-be
accepted or paid, with design 10 evade the
payment of any stamp duty, anjrhill of ex
change, draft or order, or promissory note
for tho payment of-money, liable to Any of
. the duties unposed by. this act, without the.
same being duly stamped, or having there--
npon an adhesive; stamp for .denoting the
. duty hereby charged thereon; -he, she, or
' they shall, for every such bill; draft, order,:
. or note, forfclPUie sum of. two hundred
, dollars... , ..... -,s--
Sec. fOl. And le tt further enacted , That
■ the acceptor or. acceptors of any bill of ox
’ change or order -'for tho payment of any
jam of money drawn, or purporting to be
> draws, in any foreign country, but paya
tie in the United States, shall, before pay
- ing or accepting the same, place thereupon
s ft stamp, indicating the duty upon the same,
As the law requires for. inland bills of eir.
- change or promissory notes ; and no MU of
exchange shall bo paid or ncghtiated with-,
out such stamp; and-if -any person shall
pay or- negotiate, or offer in payment, or
: fcecivs orlake in. payment, dralt
' or order, tHopewon nr persons eo pffonding
• shall forfeit the sum of one hapdiod doUant
geo 102 Aiti te-if further
the. Commissioner oflnteindlfßoHnue be
and la hereby authorised |to sell. to and
supply collectors, deputycollectors, post
masters, stationers, anjf other persons,
at bis adhesWo Btampa or
stamped paper, 'vellum, or r parchment, us
herein provided.for, upontbepayment, at'
the time of delivery, ,of the amount of
duties said stamps, ;Btampcd:paper t vellum,
dr parchment 6DBold;6rßapplied represent,
find may tbercupon_alioi7_ond deduct from
the aggregate amount of iuch stamps, as
aforosaid, the. sum of not exceeding five
per centum as commission to the collectors,
postmasters, stationers, or other purchasers;
but the cost of any*paper, vellunvor parch-,
ment shall bo added to the amount, after
deducting, the allowance of per centum ns
aforesaid: That no commission
shall be allowed .on any sum or sums so
sold or supplied of less .amount than fifty
dollars. And provided further ,' That any
'proprietor or proprietors of articles named
ln--fichedulo C. who shall furnish bis or
their own dio or design for stamps, to bo
used especially for his. or, their own pro
prietary articles, shall be allowed the fol
lowing discount, namely: on amounts pur
chased at ono time of not 1 less than fifty
nor more than five hundred dollars, five
per centum; on amounts oyer five hundred
dollars, ten per Tho Commission
er.of Internal Revenue may from time to
time make regulations for tho* allowance of
such of tho stamps Issued; under the pro
visions of this act as may have been spoiled
or rondered useless or unfit for tho pur
-1 pose intended, or for which! the owner may
have no use, or which through mistake may
have been improperly or unnecessarily
1 used, or where the rates or duties ropre- |
seated .thereby have been paid in error or ;
| remitted; and such allowance shall bo
made either by giving other stamps In lieu
i of the stamps so allowed for, or by repaying
! tho amount or value, after dedusting there
from, in case of repayment, the sum of
five per centum to the owner thoreof.
Sec. 103. And he it further enacted , That
it shall be lawful for any person to present
to tho Commissioner of Internal Revcnuo
any instrument, and require his opinion
whether or not the same is chargcablo with
any duty; and if tho said Commissioner
shall be of opinion that such instrument is
hot chargeable with any stamp duty, it
shall bo lawful for him, and ho is hereby
required, to impress thorqon a . particular
stamp, to bo provided for that purpose,
with suohword or words, or device thereon
aahe shall judge proper, which shall sig
nify and denote that such instrument is
not chargoable with any stamp duty; and
every such instrument upon which tho
said stamp shall be impressed shall bo
deemed to be not so chargeable, and shall
be received in evidence in all courts of
law or equity, notwithstanding any objec
tions made to the same, £3 bein£ chargea
blo with stamp duty, and not stamped to
denote tho samo. __
Sec. 104. And be it further enacted, Thu
on and after the date on which this act
shall tako effect, no telegraph company or
its agent or employe© shall receive from
any person or transmit to any person any
despatch or message without an adhesive
stamp denoting the duty imposed by this
act being affixed to a copy thereof, or bav
the same stamped thereupon, and in default
thereof shalkjucur a penalty of ten dollars:
Provided, That only one stamp shall be re
quired, whether sent through one or more
companies.
Sec. 105. And be it further enacted, That
on and after the dale on which this act
shall take effect, no express company or its
agent or employee shall receive for trans
portation from any person any bale* bun
dle, box, article, or package of any des
cription, without either delivering to the
consignor thereof a printed receipt, having
stamped oy affixed thereof a stamp denot
ing the duty imposed by this act, or with
out affixing thereto an adhesive stamp or
stamps denoting such duty, and in default
thereof shall incur a penalty of ton dol
lars : Provided, That butj one stamped re
ceipt or stamp shall be required for each
shipment from one party to another party
at the same time, whether such shipment
consists of one or more packages: And
provided, aUo, That no stamped receipts or
stamp shall be required for any bale, bun
dle, box, article, or package transported
for the government, nor.for suchbales, bun
dles,'-boxes, or packages as aro transported
by such companies without charged thereon.
See. 100. And be it further enacted , That
dll the provisions of thij act relating to
dies, stamps, adhesive Biamps, and stamp
duties, shall extend to; and‘lnclude (except
where manifestly inapplicable) all the arti
cles or objects enumerated in schedule
marked 0, subject to stamp duties; and ap
ply to the provisions in relation thereto.
Sec. 107. And be it further enacted. That
on and after the .first day of August, eigh
teen hundred and sixty-two, no person or
persons, firms, companies, or corporations,
shall make, prepare, 1 and sell, or remove,
for consumption or sale, drugs, medicines,
preparations, compositions, articles, or
things, including perfumery, cosmetics, and
playing cards, upon which a duty is im
posed by this.acf, os enumerated and men
i tioned in schedule C, without affixjng'
i thereto an adhesive stamp or table denoting
the duty before "mentioned, and in default
thereof shall incur a penalty of teu dol
lars; Provided, That nothing in this act
contained shall apply to any uncompound
ed medicinal drug or chemical, nor to any
medicine compounded according to the
United States or other national pharma
copoeia, nor of whioh the full and proper
formula is published in either of the dis
pensatories, formularies, or text books in
common use among , physicians and
including homoeopathic and
eclectic, or in any pharmacutical journal
rfiew used by any incorporated college of
pharmacy, and not sold or offered for sale,
oc advertised under any other name, form,
or guise, than that under which they may
be severally denominated and laid down in
said pharmacopoci&s, dispensatories, text
books, or journals, o$ aforesaid, nor to
.medicines sold to or for the use Of any
person, which may be mixed and com
pounded specially for said persons, accord
ing to the written reoipe or prescription of
any physician or surgeon.
Sea. 108. .And be it further enacted, That
every manufacturer or maker of any of the
articles for sale mentioned in schedule G,
after the. same shall have been so made,
and the particulars hereinbefore required
as to stamps haver been' complied willi, who
shall take off, remove, op detach, or cause,
or permit, or suffer to be taken offj or re
moved or detached, any stomp, or who
shall use any stamp, qr any wrapper or
cover to which any stamp is- affixed, to
cover-any other article or commodity than
that originally contained in such wrapper
or cover, with such stamp when first used,
with the intent to evadej the stamp duties,
shall for every, each article, respectively, in
which any such offenooehall be committed,
bo subjact/to a penalty, of fifty dollars, to
be recovered, together with the costs there
upon accruing, and every such article or
commodity as aforesaid shall also be
forfeited.
Bee. 100. And be it further 'enacted, That
every maker ormanafacUirerof any of
the articles or commodities mentioned in
schedule C, os aforesaid, who shall; sell,
send out, _ remove, or deliver any article or
commodity, manufactured as aforesaid, be
fore the duty thereon shall have been fully
paid, by affixing thereon the proper stamp,
as in this act provided, or who shall hide,
or conceal, or cause * to . be hidden or con
cealed, or who shall remove or convey.
_awojvor deposit, or cause to be removed
or conveyed away from or depositedim any
place, any such articlo or commodity, to
evade the doty chargeable thereon, or any
part thereof, shall be subjectionpenalty
of one hundred dollars; together with the
forfeiture of any such article or eqbjmpdity:
Pdovidett j!h at medicines,‘ preparations,
compositions; perfumery, and cosmetics,
1 upon which stamp duties are-required by
this octj tonyy when intended for exporta
tion, :be .manufactured and sold, or removed,
withou t having stamps affixed .thereto, and
withbat'jbelhg charged Jr Hkdrity,.as afore
said* and manufacturer or maker of
any 1 art|cle, r as aforsßald, intended'for ei
poTtaltonj -shsttTgiw such‘bonds and' be ;
' irji* ’V 54 l
subject to each ruled and regulations ,to
protect the revenue against fraud as' tnay
be from time to time prescribed by the Sec-;
rotary ot the t •
• Sec. 110. -And hi it further enacted That
erery manufacturer or maker of any of the
articles" or os aforesaid, or
his> chief workman, agent, or saperinlen
dent, shall at *tbe ehu of each erery
month make and sign a ln
writing that no" such article or commodity,
as aforesaid, has, during such preceding
month, or time when' the last declaration
was made, been removed, carried, or
scot, or caused, dr or known to
have been .removed, carried, or sent from
the premises of suck manufacturer or
maker, other than such as bare been diily
taken account of anjl • charged with the
stamp duly, on pain of-such manufacturer
or maker forfeiting for every refusal or
neglect lo make such declaration one’hun
dred, dollars; and if any such manufac
turer or maker, or nis chief workman,
jent, or superintendent, shall make any
[se or untrue declaration, such manu
•fadturero? maker, or chief workman, agent,
or superintendent, making the same, shall
forfeit five hundred dollars.
BCHEDUM B.
STAMP DPTIES,
Agreement or contract, other .thin those sped
Qed to tht* schedule; any apj>'-«»isomeut or
value or damage, or fotaajr other pu'p m; for
every sheet o- pibceof paperupon which *'lther
of the same shall be written; Avt< ceu»s o
Bffik chock, draft, or order fsr the paynunt of
aoy suta of money, exceeding teouty d dlara,
drawn upon • ny bank, trust company, or any
person or pers <n«, ©ompanles, or c >rp rations
at slgat or on demand, two cents - 8
Bill of exchange, (inland,) draft, or ordrr lor
the payment of any som of mon*y excluding
twonty and not exceeding one hundred dol
in'*, otherwise than at sight pr on d-mond, or
a*/ promissory note except hank notea lssu<*d
f-r clrcolatlon, fora sum exceeding twenty
and not exceeding one hundred dollars, fire
cent 5........ —— ®
Exceeding one hundred dollars and not exceed
ing two hundred delltra, ten cents 10
Exceeding two hundred dollars and > oi exceed
ing three hondredand flfly dol’arq tlfteeo
cent* 10
Exceeding three huodredand fifty d lar« and
not exceeding lire bnndre) dollars, twedty
cents. - 2o
Exceeding five hundred dollars and not «-x eed
ing seven bnndreJ and fifty tl d l ar*, thirty
cents 30
Exceeding seven hundred ant fifty do lan, and
notexcoodingonethonsanddollsn,forty cents 40
Exceeding one thousand dollars and not exceed
log fifteen hundred dollars, sixty cetilc CO
Exceeding Alteon bandied drllars and net ex
ceeding twenty five hundred dollars, on©
dollar!. U M
Exceeding twenty-firs hundred doll »<s and not
exceeding five thousand dollars, on* dollar
and fifty cents...— • 1 CO
Aod fjr every twenty-five hundred do.lars, or
part or twenty.ftr© hundred dollars in excess
-of flv© thon and dollars, oris doHar——- 1 00
Bill of exchange (foreign) or letter of crodlt,
drawn in but p tyable out of tbs Unite 1 States,
ifdrawn singly, or otherwise than in meet of
three or more, aeconllng:to the cos tom of
merchants and bankers, snail pay the same
rate* of Outy as Island bQls of exchange or
promts *ory notes.
If drawn in svts of three or mors: For every
bill of each set, when the sum mads payable
•hall not exceed onqhundred and fifty dollars,
or the equivalent thereof, in any foreign cur
rency la which such bills : may bo oxprssed,
according to the standard of value used by
tini ed states, three cents...— 3
Above one huodredand fifty dollar* and n't
above two hundred and fifty dollar*, five cents 6
Above two hundred and fifty dollars and not
above five hundred dollars, tea cent' 10
Aliove five hundred doll rs and not above a
.thousanddollars, fifteen fcuts 1®
Above one thousand dollars and not abote one
thousand.five hundred dollars* tweot v cents.- 20
Above one thousand five hundred dolUrs and
not above two thousand two hundred and fifty
dollars, thirty cents. —•
Above two thousand two btlndrodaod fl ty 00l- .
larvandnot above three ithoasand five hun
dred dollars, fifty cents.- •• 60
Above*three taotuand five fiaudrei dollars and
uat abov* five thonstnd dollars, seventy ceola 70
Above five thousand doUars'audt otobo»e *c* u
thousand tiro hundrod dollars, cne dollar 1 00
Aud for every two Ihonrahd five hundred dol-
Urv, or pat 11 Unroof, in excess' of m. u • thou
sand five hundred dollars, thirty cent 30
BiU of ladiug or receipt (other than charter
party,) for any goods, mtrcbandlse, ir effects,
to bo exported from a part or place lu the
United States to any foreign port or plare, ten
Express —For eve y receipt or;it*mp issued, or
Usu-d by any express company, or carrier, or
i erson whose occupation It is to act as such,
for all boxes, bales, packages, articles, or pun*
dl<», for the trausp arts lion of which *0(31
comoany, carrier,- or person *h»ll rewire a
compensation of not over twenty-five cents,
one cent..-....;..,-....—.}— *■
When such cumpensation^xcee* 4 * the sum or
twenty-five cento, aod got over oos dollar,
t»o cents. - 2
When one or more packages are’ -vut t<» the
same address at the earns time, sod the com- •
pensaticn tnrrnfor exceeds one dollar, five.
cents 3
B n I,— For Indetunifying qoypersou who shall
bavebecitm* boutid or engaged as urely for
the payment of any snm of money, or for tbo
due execution or performance of the du in of
any otUco, and to account for money, teoeived
by virtue thereof, fifty e*n'5,...,..- 6®
Bond of any d.wcrlrelon ether thansuch as may
iw required In legal proofings and such *s
are not otherwise charged in this schedule,
twrtitf five e*nt* • 25
Get tlfiCAte of stock In any incorporated cunipa
ny, twenty-five cent5....;.;..—..-. - 23
Ccr.lficate of profits, or any certificate or memo
random showing an interest In the ur- perty
or sc emulations of anv Incorporated compa
ny. if for a sum u it less than ten. dollars and
not exreoiiug fifty dollies, ten cent*—— K
For a sum exceeding flftydollars, twenty-five
Certificate—Any ceti ficate of damage.or oth
erwise, and all other certificates or documents
fs%uo<yby any port srarden, marine surveyor,
or ether person acting as such, twenty-five
cents - 2^
Ccrtlfira’B of deposit of soy sum of moucy la
-any bank or trust compandor with any bank
er or porsjn acting sis such—
If for a sum not exceeding bue btmdr d dollars,
two cents. <
For a sum exceeding one hundred dullars, fivo
cents —— I
Certificate of any other description lb u those
specified, ten cents-......! 1*
Charter party.—Contract or agreement lor tbo
charter of any ship or yestol, or steamer, or
•ny letter, memorandum', or other writing be
tween the cipfaln, master, or owner, or per-,
son acting as agent of any ship or vessel, or
steamer, and any olh r. person or persons for
or relating to the charter of such ship or ves
sel, or stumor, if Unregistered lonuago of
such ship or vessel, or steamer, doe* not cx
c© d three hundrod tons, three dollars. 3 0
Exceeding tbreo hundred jons, and not exceed
ins six h- ndred took, fits d011ar5....... —• 6 0®
Exceeding six buudre I tons, ten dollars 10 00
Contract.—Broker’s u te»; or memorandum of
sale of say goods or itnerchandise, sticks,
bonds exchange, note* of hand, ret! ««ta*f, or
property of any klndorjdescription issued by
brokets as such, teij coats.. JO
Conveyance,—Deed, instrument, or writing,
whereby any lands, tenomen s, or other rea'tv
sold shall bo graoted, kss (ped, transfirmi,
or otherwise opnvsyod to or Tested in the pur
ebassr or purebsseis, or aay other person or
persoasby bU, her, or their direction, ■b-u
■ tbo cojsloeratlon or value exceed* ° ® hM® -
dred dollars and does not exceed five hundred
.dollars, fifty cents-..—J————- M
Ween the consideration exceeds fivo hundred
dollars aod doos oot sxoeed ono thousand do*-
lan, ootf doll ir 1
Exceed ng one thouranddoUan god not exceed
ing two thousaad five handred dollars, two
dollars 2 0®
Exceeding two thousand five tAoruami dollar*
and not' exceeding five thousaod dollars,' five
dolla-i C ®®
Exceeding fire thousand dollars aod not exceed
ing ten thousand dollars, ten dollars- I<* 00
Exceed iDg ten thousand dollars and not exmxl •
log twenty Twenty dollars. 2i) 00
And for every additional iten tboussud dollars,
or fractional tart thereof, IQ eidsr of tweniy
thonstnd dollars, twenty dollars.,.-. t 2 ® ®®
Dispatch, leli-gwplils —Aby despatch oif mi)!**
sage, the churgn t-r which for the.flrst ten
words does not exceed tw*nly cents, < n-v cenr. 1
Wbon the chargs for the fjrst tso words excels
twenty tents, throe cents—3
Entry of any goods, wares or morohandlße at
any cu tom hunse, clthfr for convumplb u or
warehousing, uot exceeding ono bnudrvd dol
lars in vsloo, twonty fire cents.;... ; 23
Exceedl:>g one hundrod dollsrshad net e^<-cvtl.
tag five hundred dollars:to talas fifty costs.,
Exceeding fire hundred dollar*.la viQne, ono
d011ar..—..—... . 1 00
Entry for-tbe withdr»«alb( any.good* or mer
chandise iron bonded warehouse, fi'ty cents 60
Insurance (Ufe.)— Policy of insurance, or other
instrument by.whateverlnameithp saniu shall
be called, whefeby fanV inssfahcc shell.be
made upon any life or lWes*r 1
Pfh ntbeamount imurtHl shall not ejjcced ono
thousand‘dollate, twnniy-fivo ccute— »-
'Exceeding ono thousand wid hot t xooedmg fivo
thousand dollars,' fifty Cents..'..!!—£o
I Exceeding five IhousAO't dollars! one dollar.—. 1 vV)
| lusuraace, (tsqrlue, iuUud Aud firo JrtSach. n -1 •
icy of insurance or other Instrument, by what •
oyerjiame tho samo.shsU bo callcd, bj>br.h _ .
insurance-shsli be jn*de or-renewed,-upon
proporty of any description, whether against
perils by .the spa or..by firo»ttothEr-P«rH.of ... .
any kind, madu by any insurance company,or
its agents, or by any other company or per
son, twenty.ftve centa.;^..!—.;——— v— • 25
Lease, agree ment, memopiQdain, or contract
‘for the hlre, use, or rent of any Jgnd, wno»
mrnt.or portion thereof-
I for a period of time; three
years, fiftyiceuts 60
I flora period excw dlcg three years, one dollar. 1 Ck)
Manifest for cuvtom house entry or clearance of
the cargo or any sbfp Teasel, or afeatperf)? a
foreign port— •' 'Z- ' ,
If the rogstered tonnpgeoriuchshlp, vessel or
s i earner doc# not exceed threw hundred tons, j
one 1, 00
Kxcesdiof three hundrod tons, and not oxoeed-
log six nondrsd tons, throe d0Uar5«........."...t 9 00
Exceeding six hundred tons, five dollart-. 600
oNsnda, estate, or property, roat oT .
peisonal,- heritable'or; movable ■
whtre lhe sao*shall bitnade
for the payment of any definite eha cert<in .
■um of mopey dent at tt» time o« previon*lr, .
dueand uwiufi-orlorbotne'lu U paid, being *
-,wTavL'j3.ft
r
injlwig fT&Ued to anTben<BcUlitotwesanoo«li prop
propertywhiiMßifii.in tnanoU ] e rtxshall bexnanyOtherdegreeof-collat-
• •:Wdbr«»b«»lWflwewrtlpt**P9Mj.whW} / era l consangninity. ihitti Jv>,herei«lbefore •
“Jed, “ sh§l : m-bbod ; to
p-sd thereof, iltherhi or the person who died possessed, *8 aforesaid,
Eihehrit.; orpOToo»itoo*gW«ni«» -E.it be» body politio or icorporate, at
S,u‘UmoV£^/and after
Hollars, and no t exceeding fire hardred dollar* 60 an[ j ever y hundred- dollars 01 tn< Clear I
Kxe« Ung five hiiirfreddoUarw “°J * xceftl ' , w valuo-of fluch^interest: fronted, T lat ttU
* legacies or property
five- hundred two- - thelawsof any StalOorTerritory,,to bus
* w band or wife of the perion who died .poa*
„ oessd, M aforesaid, be .exempt from
; L .... ......v-.-* j *o tax or duty. •! , 1 ' i
KxMbdin'g five thotaand dollar and not esceea* gA e rib.''And'be it further enacted. X hat
aud mStSmii" ' _ the tax or duty aforesaid: shalU be la Hen
liig'twentr thousand dollars, fifteen dollam—ltt <0 ftm j charge upon the property OF every per
iod for ew*iad|UtioD|4 teo son who may die: as -aforesaid, nidi the
» Ze ohJllboUy paid to nod dieolarged
FittAgo ncket. lj aijy vpssei from a port m th* ,by the trailed Slates; -and every executor,
J ‘. u '“ “ Hi administrator,: or other person wfy> tnay;
m take the harden or trust of
Pp*er!«>f,attorney for lie sale or transfer «f aoy upon such property shall, afler.tokmg snch
: burden or trustsadiefe£Pmngabd ftto
c«ot» • 26 j tributing.any porlioninercof' to thp,»g^
p dweriof atturney or proxy for voting . *‘.'. u y tees or any parties entitled to beneficial in-
terest Lhereinvpay
or literary sncfoifoa or pabllc eometerfee, ten ty-eollector of the .district* the amount of
oruu 10 the dutyi or tax, as aforesaid, and shall also
26 make and render to the assistant assessor
Pover;of attorn >y to nil a UcoiiTqj real estate, of tbe district a schedule,'list, or statement
or rent or loakothft tame, or t-» perform anr of the amonnt of such property, together
'1 Ico With the amount of ddty which has adorned
Probata .of. wU^br '‘lettepTcif on: or should accrue thereon, verified by )his
Whe»o tha tetate aad efftcts for or iu respect oat fi or affirmation, to be administered and
certified thereon by , some "
not to ex eed ihevaiaaoi two tbtmiand-ftre • officer having lawful ;power to administer
bsmliad dolUrs;-fi(ty ceuta~ —6O BUC h oaths, in such form and manner os:
may be of:
dollar i*o internal Revenue, which schedule, list,-or
To axctxxl fire thousand dollarsaud tot exc.®d- a«nt»mant shall contain the names Of each :
ri^XS^SS^^S^. 2 ” perßon, entitled to
fiCy t"’ott«aub dollars, fire dollars..: 6.00 interest therein, together with-tne clear
To txoKd oriyihJuoind doUu>»ni not euNd. —j™ 0 f BUc h interest! which schedule;list,':
00 or statement ehall bo by him delivered to
•ZEaodlog one bhndred aod fiftytbouia&d dol- snch -collector | and .upon BUCh payment
Un.i tweaty dollars-*....——20 oo delivery of inch schedule, list, or
A oJ^t”nX“£^?U b srii„ d oo statement, said collector or deputy! coUeo-
Protest—Upon itiaprMwt-bfavrty uos>, bill <>f tor shall grant to such person paying fiuen
exebauge, acceptance, check or dnlt,orany duty or tax a receipt or receipts for f the
SSrM»faS-IS*S;S same in duplicate, whichslmU bo ptepared
tboHsed by tbe law of any Bute or States io os is hereinafter pnmdea; such receipt or
Dskbtcch proteat, tweniy-fivs cents..— '£> receipts, duly signed and delivered py such
collector or deputy collector, shall jo enffi
poblic or private warehooM or yiau, twenty. cient evidence to entitle the person wno
nr. icnta^..4_.— - 25 paid such duty or lax: as having taken the
P ««, Sr «uicb burden or trust of : administering such
■oit. is commented in any coart or record, property or personal estate, to DC ftiiowea
el hsr law:or sanity, fifty centi 6o *. £ nayment >by ihe person or persons
Provided, That bO writ, rommons, or other pn- .... . *~f. i ; n Wanoet
ctasinued by atjastie* of tbe peace, or h»ued entitled to the beneficial interest mjrespec
inanvcrininallofotbercnitacommeDced by to which such tax or doty W&9 paid; and
tbe united Staibs or any State, Bhail be aub- such person administering such property
or personal estate shall be credited and.al
|k>sald by ibo foregoing scbednie B no mani* lowed such payment by every tribunal
fe.ti.bul.of Udlng,—d lick.ti, which, bv the laws of any State or Terri-
S& W o ,, pSS^ r U o^^ lory, is l may be empowered to| decide
ports in BiUtahißorth America, f upon and settle the accounts of executors
n and administrators; and in case such per- ,
i x » a con who.has taken the burden or Irust of
«"E administering upon any such property or
coutaloing |gwdor, tine- personal estate shall refuse or neglect to
inns, trocbos.br lowogsOynfl*, cordials, _ ay aforesaid duty or tax to the collec
w or deputy collector a, aforesaid, within
■ences.splriu, 6Uroriotb*r rirap*ration«- r the time hereinbefore provided, or snau
compodtiou* whatsoever, nwaa »ud aoid, or neglect or refuse to deliver to said collector
S. £7 or deputy collector the schedule list, or
•on! making- or; preparing tha same bga, <t statement of such legacies, property, or
claims to have; a«.y privet* formula or ocen t personal estate under oath, as aforesaid, or
s; h’ii.'S cim bfvc! Shall deliver fo said coilector or| deputy
right or UU* to;tbe making or preparing the collector a false schedule or Statement 01
iame, or *hich am prepared, ottered, BUC fi legacies, property, or personal estate,
or give the names and relationship of the
the malar*, vender*,orp oprietore persons entitled to, beneficial interests
projirfeuiy m«nclun, or u i.mrilo. qIgMiMH therein untruly, or shall not truly hnd eor
reotly set forth and state therein fie clear
as fallows: where such paexet, box, bottle, ™**" value of such beneficial interest, Or where
pot, pbUi, or other •nclosure,wlA its con. Ufy a a m inistration upon such property or
i, personal estaU shall have been granted or
Where •aciipaek«ti box, ; V l tlo,po(# phial; ur allowed under, existing laws, the proper
other enclosure, with it* eoaltnta, shall ex- officer of the United States shall commence
prooeedingi in ;law or equity before
«r fifty rents, two rents.....—! 2 any court of the United-States as { may be
Where soch packet,* box, bottle, pot, pbUl, or nrooer and necessary to enforce and Teal
• other enclosure, wlth.“ltr contents, eball ex f r K lIM n an/vh rirnnarixr
cced the retail price or .value of fifty cent*, «e h®“ or charge upon such property
shall not ekcrcl the retail price or value or personal estate, or any.part thereof, for
..f serenty-five reuts, three rents—— s w fii c h such tax or duty has not been truly
M: SKvS and justly paid. Under such proceedings
reed the retail’price or vane of seventy>flve the rate of duty or tax enforced shall be
rents, and sh»ll not exceed tb© retail price «»r the highest rate imposed or assessed by
th “ ««*.. »S = t - 11 . *i“ ifi® n H® ° r the
■ other enclosure, w'dh iis'centents, shall ex* United States against such persoQ| or per
re*d the retail price er value of one collar, for song may have the actual or constructive
3^ra“SS5Si Qr dSS?r , |JC 1 . custody or possession of suoh property or ;
mvutioned, an fadJUfoual two reals 'i personal estate, or any part thereof, ana
rortumery and Cosmetic*—For aud upon every shall subject such property or personal es-
» «?j *««o»
water, aametic, h ilr oil, pomad«, hair dres*. upon the judgment or decree Of such court,
Inc, hair restorative, hair dye, toothwash, an j ft- om tfi Q proceeds of such sale, the
amount of such tux br duty, togoUtor with
same heretofore hare been, now are, *>r may all costs and expenses of every description
hereafter be called, known, erdifl lngaUbod, t 0 fie allowed by snch court, shall be first
skin, made, prepared and sold or removed for cording to too order of .such court, to bo
consumption and sale In tho Uni ed States, pa id under its direction to such person or
:, h ™ zSJ&!A*2!£E!:£n‘£ p®™" B •» *•“«■*?«“> th f' awfal ‘ Ule
exewd at the rinal' prlre ur valne the sum of to the same. .The deed or deeds, or any
tw*t>ty«five coots, one cent—— l proper conveyance df such property or per
»»»« ?r any porUou thereof, sb sold;
reed the retail price or value of twenty.five under such judgment or decree, executed
ernifl, and shall not exceed tbe retail price or fiy tfi e officer lawfully charged with carry
wwmhS.Efto"Eu^'i;phars 2 in s^ eßam , 6 int ® e l f« l *!“ l i “.^ ho
oibor ondosate, wi b Us con:t«au, shall vx* purchaser thereof all tho title of ihe.delm
ceedtbc retail price or value or fifty rents, quent to the property or personal estate
s sold uitder and by virtue of such judgment
Where floch pocket, box, bottle, pot, phial, or or deoree, and shall release every other
otber enclosure, with Us coutonts, shall ex* portion of such property or personal estate '
*»» a- »« « b y
value of one dollar, four cents 4 this acL And every person or persons
Whwasuch packet, box, bottle, pot, phial or who shall have infhis possession, charge,
c!?r.hStuT!7»or‘r U^S°‘f'o n l t , Jo“;,fer or custody, any record, file or paper con.,
each and every fifty co ts or fractional part taming, or supposed to contain, any infor
thereof o*er ti»d •bo*® tho one dollar, as bo- • m&lion concerning 'such property or per-,
? aonal e8l ? le > “ p“ ai »B from any:
whatever noiaber, when tha price per pack person who may die, as aforesaid, shall ex-;
does not exceed eighteen cents, one cout...—.. 1 hibit the same at the request of. the colleo
°a™Sfe^r C pk“«<rofe™!!f..!~: 2 for Of the revenue,!his deputy or agen^
Over twenty-firb and net exceeding thirty coats and to any law officer of thfl United States,
per pack, three cents...— 3 in the performance of his duty under this
o '° f r l^ *(°* U ‘ lrl> - Ix “ na * act, his deputy or ageuE who may desire
Over tnirtj»Bix cents per pack, fl e s to examine the same; and if any suclrper
sxatrtwarsw:
PBBsoBAi, pbofebxt. shall refose or negleot to exhibit the same
Sec. 111. And be it further enacted. That on request, os aforesaid, he shall forfeit
any pereon or persons having in charge or an< j pa y tfi@ B mn of; five hundred dollars;
trust, as administrators, executors, or trns- in case of any delinquency in making
teep of any legacies or distributive shares tfi e schedule, list, or statement, or in the
arising from personal property, of any kind payment of the duty or tax accruing,' or
whatsoever, j where tho whole amount of *hich should accrue thereon, the assess
snch personal property, at aforesaid, shall ment and collection: shall be made as pro
exoeed the snm.of one thousand dollars, in 7 for in the general provisions of this
octnal jalue,-passing from any person who Provided In all legal-controversies
may die after the passage of this act pos- where suoh deed or:title shall be the sub
-aesae4 of Buck property, either by will or ject of judicial investigation, the recital in
by the intestate laws of any State or Ter- Ba id deed shall be presumed; to be true, and
ritory, or any, part of such property or in- e reqniremenU of the law had been
terest therein, transferred by deed, grant, com piied with by the officers of the Gov
bargalni sale, or ( gift, made or-intended to eminent.
take effect in possession or enjoyment after S(JO n 3 J(i : u u . /urth „ nae , Th&t
the death of jthe grantor or bargainer, to whenever by this act .ny liceus.,duty.or Ux
any person or persons, or to any body or 0 f any description has been imposed on any
bodies politic or corporate, in trust or>oth- oopbrate body, or property of any ihcorpo-
be, and-hereby are, made sub- ratod company, It shall be lawful for
ject to a duty or tax,- to bo paid to tfae Uni- missioner of Internal Revenue to presoribe
ted States, as follows, that is to say: and determine In what district such tax shall
First, where the person or persons enti- be'asiessed and collected, and to wbaiofficer !
Ucd to any beneacial interest in such prop- tto nBoW.-nottoe.' required in . that:
erty or iineifi an
eestor, brother or Bister, to the person who °‘g° b , ih.talP
diod.poßjeMcA.of suoh as aforfr „ Uelel u w hioh dnUes are impo.ed by tho
said, at and aftexf, the. rate of seventy-five proTisloai of this act whioh shall be found in
'cenU for each and j every bnndred aollars the possession .of any person or penohs for
of |the clear lvalue of such interest in such the purpose, of being sold by each person or
property., i . .. peraohsinfraud thereof, and with the design
Second. Whore the person or persons on- to ,"°‘ a said duties,- . may V
titled to any beneficial interest in such S*± rwh#
_i—*h»U have reason to believe that thaeama are
-prtperty shall be a descendaptofn brother f6wU9i for the .purpo*e>aforesaid p ahd the
or sister of tho person who died possessed, ' , , hil q forfeluii tp tho. Unite d; Sutei.-
as ofopMalq; at and after tho.. rate of one. Xndthe proceedings|to enforce soid forfelture
dollar qnd fifty, cents, for each and every sball.be in tho n&ture of a -proceeding in
hundred doliare of. the clear yalue. of aucu rem,in tho Circuit or JDlstriot Court-of the
interest,' - United. States/for the district where such
Third/Where the person or persons en/ : Mrqttocvnjtffcorn
titled. to any beneficial interest in snch Kitf »07 person
„ j;;-,L .1 »•_ • Ww\iK»v* n» tisW nt IK* shall haVe,in his possession any loth articles
prepay Bhali be q broth« or tqsto of the f„ thopurpow ofieiling tha same with th,
fashe> or mother, or a descendant of a design of avoiding payment qt the duties im
hrother or slstor of thij, father or mother or poted thereon this act, shall ha liable to a
the person who qied pwsessed, as aforeiaid, ..penalty of onebaodred dollars, to be; rocov
at< OQdi after the .rate of,.three dollaxii.foy eredashareiabaCora-providad.-- •
eaoh and every hundred dollars of the clear i- ,j • xPesopauTios.'
value of suoh interest. - . , : ! Bee. U'S. That the
. Pourth. Whero tbe pereDn or persons en- pay of the assessors, assUtant assessOrs,eol-.
tilled to : any beneficial interest in each leetors,' and deputy eojlKtort, shall bo paid
property shall be a brother or Bister of the »<>t of ths teorutng internal dotles or taxes
grandfather or grandmotheryor a deoeend- before the same it paid into the treasury, ao-.
Sht of the brother ioraister of itho .grand-
StefteoC foreaehandev^
hundred 'dollars of thO oioar valuo -of snch" procuring dlci, ftampi/ idhsiiy i stamps, pa-,
interest • - i : per;-printing’ forma and-rijpiiatiohi;advert
f ifth. i Whero thS person or jpersonß enll/ Using, and any other expenses cf carrying
thls act into effect, the rum of fiveiundrna
thousand iuid hereby is. appropri
ated, or so much thereof as may be necessary.
; SiLOVIS6i^Laj) ; Dai'rBACX. -
m .jfigiAfr niartctC Yhit '■■
from ■and" aflwtho;,' djtte'un'iihjelrttlricl'*
takes effect - .\there, shall, be or
drawback on all articles on which any Inter
nal tax shall hare been paid, except
raw or unmanufactured cotton r fn
am'ount'to the'doty ar tax paid thereoh; *nd
nomore, whim exported,-' the evidence that'
any such duty or tax has boen paid to t* fUr
pithed to the eatififaction of the Commissioner
of Internal Revenue • by. such person or per*
sons'as shall claim; the allowance or draw-?
back>;and the amount to be ascertained nnder *
inch regulations as shall, from time to time,
be prescribed by.ihe Commluioncr of Inter- •
pal Revenue, under, the duection pf the Sec
retary,of the IWsurj.'and the flarae ebaU.be
.paid by the Warrant of the'Secretary ef the .'
Treasury .on-tbe- Trcasury of the United"
States,'out of any. mono? arisifig Fronintei- a.
nai duties not otherwise appropriated ; Jftw*.-
vided, That do drawback ihall'
be-made or~had ~for~any amount-claibied t»t "
doe less than twenty dollars, any thing in this
act’ tothe contrary potwithstaniling: And
provided farther, That any certificate of draw- _
book for goodr-exported, issued in pursuance .
of iho provialons of this act, may, 1 under such.
regulationi as may be : prescribed by the Soo^
1 rotary of rooeired by the coir;
1 lector or his deputy ln dulies:.
funder* this act. And : the Secretary Of the---
Treamym&y with
I regard to the form of said certificates, anil the* *
1 iisuing-thereof, bsttt his~judgrnent : "nxay'bcf~
I necessary: And provided /urfier, That in
computing' thv alldwaa'Co '.nth drawbaekupen
articr&rfiianuDC!turea~cxfllustvely _ of“e£)tton
when exported j there shall bo allowed in ad-...
dillon. tO 'tfie .Ihree per centum dutyTwhioh?t
shall havo been paid jonsuoh articles, a
backof five tpills petpound upon such articles ~
in:all cases\where. the'duty
.act upon the cotton used . in., the manufacture-;•
thereof has been-'previously paid; the amount •.
of‘isididlowsnee; br be~ascertalnod> iu such
manner.os may be prescribed'by'tbe Cqquqli- .
slonerof-Internal Revohosyttnder^-iho—dlreo----
Ltionof the Secretary of’the Treasury.;' ■
dec. 117. And be it Jjirthfx.emiiicd, Tbatif •-
any person or persons shaU.fraudulently;-,
claim or.soek to”obtain an allowance or draw-
I back on goods, wares," or - ' merchandise, on
wfiich no internal duty shall hare been paid,
lor shall fraudulently claim'pny greater allows
I ance or drawback thantbeduty. actually paid,
I as aforesaid, such:per*ohsor person* shall for-
I feit: triple the amount wrongfully or.fraudu
leptly claimed or seught to be obtained,w
I the sum of fire hundred dbllars; at'the elec
tion of the Secretary- oJT'Treasuiy, to be
I recovered as in other.- cases-of.forfeiture pro-
I Tided for in the general provisions of this act;
I &ec. 118. And be it further emxctrcf,‘Thattii6.
| sum of sixty, thousand dollars, appropriated '
I td complete thefAecapitol in New Mexico,
by the second section of an act of Congress
I approved June twenty-five, eighteen hundred _
I and sixty, and the sum of fifty thousand dot-
I lavs, appopriated for military roads la New
I Mexico, by act of • Congress approved. .March.
I two, eighteen hundred-and sixty-one, be and';
I the same ere-hereby credited to the -
of New Mexico iu pajment of the direct
I annual tax ofaixty-two thousand six hundred
arid forty-eight doliars leried upon saldTer-
I ritory under the eighth 'section of an act of
' I Congress approred-August five, ,eighteen
' hundred and sixty-one, to be taken up on ao
' | count of said direot.taxnndersaid.{aet] as the
I I same may fall due -to the United States , from
I said Territory. l ' - : < ~
m ;'Sec. 119. And &«, ft further enacted, That 10
; I much of an act entitled “An act to provide
II increased revenue from imports, to pay inter
’ I est on the public debt,-and for other pur- :
[poses,” approved August fifth/eighteen bun-,
j dred and sixty-one, as.impoies a directtax of
' I twenty millions.: of r dollars .oh ! thpUhited
I [States, shall be held to authorite the levy and
■ I.collection of one tax to.that amount; and nh
' other tax shall bc leriedunder and : byrirtuo
• | thereof until tbe ffut* day of Aprils eighteen
I I hundred and when ‘tho same ehaU
,Ibe ih full force and. effect.' .. o , ---
[I ; Approved, July-1, -1862. ;
PITTSBURGH MARKETS.
[BeporUd tpeciallffor the PiUAmrgk dattCfc]
I Aogtut U—The general mtrket remains ’
qpiet and rather dull, with new feature to notice in ;
ai(y ofthe leading articles.
iiFL >OR—continues dull and inactive without how -
ever any change in prices. AVe quo to Extra at. $4,40
and Extra Family at ?4,y0 $5, ond ac
cording to quality. Eye Flour U dull at
BACOSf—Shonldcra nominal at 4 to There .
! U afalr demand for bams with sales of 1 cask plain.'
! mravasaedat 6 tea do at Sc, M tea sugar curcd al,
and 10 tea do at 10c.
| rOßOOEfilES—Sugar U steady with sales of 16
| bfids Cuba at 6dodo at Ute, and 10 do do N. 0 •
ait 10}£c. Coffeo is firm but unchanged; ealo of 45
toga Eio : .at 33c. lfolasse* nnclianged; tale of 10
tibia at 52.'
'CHEE3E—unchanged; solo of 20 tofes W. It. at
C%c; 40 do do prime at 7c and 25 do Hamburg at.7}£.
OlLS—Crude oil U firm at 5@C in bulk.. Balo of
20 bbls Mecca lubricaliug at $9 per bid. Eefined oil:
U less active though prices havo undergouo uo. ma
terial change. -n -
4 WniflK.X—Sale of 18 bbls common rectified at 30c
per gallon.
: EGGS—dull; sale of 3 bbls at 6c per dozen.
h; FISH—Sale of 20 half bbls white fish at 84,00 and
20 half bbls No. 3 Urge mackerel at '
:.i SICE—Sale of 10 bgs .India at per pound.'.
;i Ntv You Monet Mabkxt, Jena 30.—Tho money *
market U Tory sluggish, End at 6 per cent, the sup-
Ely Uln excess of the demand. tVo hear of somn
usiness at per cent bat the rating rates of tho
market nr© per cent. ,
i‘. The gold market- U firmer, hot not active. -Tho
opeoiDgsalrswereatlUU;but tho price immedi
ately rose to Jl5, at which there U more inquiry.
The exchange market, however, shows no- deddea ’
signs of advancing-, though holders are less disposed •
(0 press their bills for sale. Tho business for tho'. ■
Saturday steamer has scarcely opened yet, and ' the -
quotations are, for the most part, nominal. First
tUaas bills range from 1 1 27.—H. Y. Post.. ' v
i‘ Liverpool Peotisio* Markct, July 18.—Thero ls
rather more doing in beef, holders meeting buyers -
freely at a slightly decline. .Eutern pork -is firmly -'
held, but wcst*rn is pressed at a farther decline of” ;
2s Gd to 5s por bbl. The demand for bacon increases
4nd the. sales are on a'larger, scale than for a.long-,
time past, at frill prices for fine short middles, but at
lower rates for all secondary descriptions.. Bams aio
pressed at stiil lower f&toe, and-sbouldera . must bo
J anted at a decline ofld to 2s per cww, as in quality.
'or lard, there U more inquiry, and the sales are re- •
ported at over 200. t -ns. . Cheese sells {airly, and
where the quality is fine fuH'pricea are made; other- .
'aorta are comparstlrelj neglected. Fins butter'
: mores readily, but medium sorts are difficult to sell.'
[;i Liverpool Corß Market, July 18 —Tho weather
[ (s again stormy and unsettled, with frequent heavy
I rains, and with an Improving demand in the country'
{ districts, price# iof. Wheat are folljr supported, and - ,
In some cases show the tendency to somewhat higher.,
rite*. Here we have had a good business In wheat , -
St the extreme previous currencra. Indian com .
{.''rather gave way, but, upon a renewed activednqulry -
for Ireland, recovered ttayalue. We have 7 again to-,
bote literal fnsh supplies of wheat and.flour, chiefly ■ .
from,America; those of Indian compare moderate,
the late largo arrivals at 'calillng'poru aro rapidly
disappearing. The Gazette returns of wheat for the
weefi ended the 12th Inst., are only 52,356 quartern '
,;i Imports l»y .River...
[1 WHEELING—per Scistcs—2' pkgt mdse,: BA -
Fahnestock; 40 oil bbls, Ardosco oil cc; 2 ba him*,
Brownsville wharf.bdat;4s bdis printteg paper, E B .
Godfrey; 5 baits .wadding,. Wilson, McEtroj.xco; -4
do do, Beerman Abror, 1 bx moulds,~Wm Beck*, 4 sks
wool 7aru, Jpr Horae; 20 sks glue scrape, Kdw.Pras- '
'3 bales rolls leather, Clarke A .no; .7- kega
tobacco,Head A Uetzgar; 7 do do B DrizeQ'A co;l ‘
; hair matiress. Geo W Bickersoo; S.bxa bather, -A <
CteodeDiiig; 24 tons pig metal, J Moorhead; 10 bola
|lshf bbUaie, W EdrauDds; l -bx mdse,'A Strfsgeri '
I 2..d0 do, Francis fmiih; 48. tk*.oats, Jos Doriogton; ■
30 do rags, 8 B4CP M4rkle; 2 cM.-E. ware. Jamas ;
I;Mills. • ■_ •.. r;-..
ti Importsby-Railroadt
FrmBVROH, FT; WA'nrr A Chtcaoo Bailroap,
August I—l2o carboyaofvitriol,-Ardaaco oil to;-''2'
.bb • bacon, tJhriTK A.Lazesc.22 sks aorw, -1.6 bbte -
benzole.B A Fahnestock co; 50 bxs aoas, Rutland
A Connor; tbbti'petroleum, LTbumm A co; 114 ;oil,,
bbß. Hlram l'ooterlotßcrapiron, B B Davis; 1 bx,
bardwsre, B««khexa-A<Loug.'‘- -"'' “ ..
‘ CttTRLSRfr A • PmaiUßgg vßamsqy. Jaly 31.-
63 bxs chtrTßg. T, Baaxlatoa; 8 do do B Psl sell A co; 1
car iron ore, .McK night A-. 1 do'-daj'. Xvmon;
Frestan A 0:1 dodo, Loyd.A,Black; idodo.Eail
man, Bahm A 'coitions pig metal, Jno A Caughey;
105'eQ'bbls, J> Kirk, 107 do do, E F Beal;. 2c bbla •
copper, Thoa M Howe; 15 bx* cheese, LeeCb A Hutch- %
: InSoo; 46 iks,wheai,Jliteb«ck, McCcwry A <O. *
River News.
r The rivor wss agsinfoUing yestecday, wlih Kant .
I three feet reputed: on Gtem House. Tb# weather
contlnuM dear and hot, with but lltOe prospect of
[ rain, fihonid the river continue, to recede much
[ more, Which' af presetit seems altogetbu probable*'.
[ tea bar, 'immediately 'opposite the'wharf;' will soon
( make Its unwelcome appearance.. :
[ ttened.Tsry-dnll at the laves—in fact tt is about ULe^-;
[ peodsdr There was not a aingle arrival from Mdwr '
with tbs ezcepUdOoT-the WheaUng packet; knd\he*
['Belfast for-Bti liouls, was the only.departure. Sbo’
[hA'd'altthefrelgbt Bhecoald Uks,-intlodlng about 1
[ twenty tons of ahsy goods, and a considerable quiQ.
rtliy of iron and glam wara M .u—The SLXouU
[Cinduoatl. waa due yesterday,-but she doubtlesa'-
Khaa heeo-.detalned by low water.■■ ..^inisptrLewt»~.
IVasdaivrllUua na&ied his boattha ** Vdlunteet"^. *
intends toharaxha
[atiha wharf this evening, aqß* teh*rM47(.fe>cta,i€
Imence loading oaManday for fit, Louis.