Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-09-25
On American patent calf skins i've per oentum I'd

On American patent calf skins i've per osntum I'D |
On conducting hose Of all kinds for conducting
water or other duid, duty OF three per oeutum ID
vAlorem;
On vine, made Of grapes, avs cents per gallon.
On varnish, made wholly or in part OF gum cspal
Or other gums or substances i've per oentam "a va
On furs Of all descriptions, when made up or man
ufActurcd three per centum I'D valoremi
On cloth and all textile or knitted or ielted iao
ries OF cotton, WOOL or other materials, beore the
sams has been dyed, printed, b'eaehed or prepared
In any other manner, duty OF three per oentum ad
v,iSrs% S,d,a That thread or yam on Tn,sS
fabrics, or Tor wearing, when the spinning snu
weaving for the manufacture Of cloth of any kind Is
ufactures within the meaning of this scti but all
fabrics Of cotton, wool, other mater ia, whether
woven, knit, or teted, shall be regarded IS manu-.
factures and be subject to the duty, as above Oh
three per oentum ad valerem;
On all diamonds, emerads and all other jewelry,
q tax OF thres per centum ad valorem;
On and after the first day Of October eighteen
hundred and sixty-two, there shall be levied, coll
lected, and paid tax of one-half OF one cent pr
pound on all cotton held or owned by any person
and such tax shall be lien thereon in the possession
OF any person whomsoever. And further, Al any
person or persons, corporations, or assocatlon Oh
from the place OF its production before sail tax
shall have been paid such person or persons, eorpo
ration or association OF persons, shall iorei. anu
pay to the United States double the amount OF such
tax to be recovered In any court having Jurisoioou
thereoi horidsd, hoUsUer, That the GO missioner
OF internal Revenue is hereby authorized 10 make
such rules and regulations as he may deem proper
for the payment OF said tax at places dihereht rom
that of the production of said cotton; And poctdsa
h,thsr, That all cotton owned and held by any man
uiacturer of cotton fabrics on the first day lot DC
tober, eighteen hundred and sixtytwo, ana prior
thereto shall be exempt from the tax hereby I'M
posed; =,
On all manufactures of cotton wool, silk worsted,
fax hemp jute, India rubber, gutta-percha, WOOD,
willow, glass pottery ware, leather, paper, ron,
horn ivory, bone bristles wholly or in part, or OF
other materials not In this act otherwise pToViaea
for, duty of three per centum ad vaioren' ITO
ridsd, That on all cloths dyed, printed, peacneu'
manufactured il to other fabrics otherwise re,
pared, which duty tax shall have been paid
before the same were so dyed, printed, pleacneu,
manufactured, or prepared, the said duy or tax OF
three per centum shall assessed only upon the IN
creased value thereof And propidsd further, That on
all oil dressed leather and deer skins dressed or
smoked, manufactured into gloves, mittens, or oth
or articles on which duty or tax shall nave peen
paid before the same were manuf ctueed the sald
duty or tax of three per centum shall be assessed
only upon the increased valuation thereof Ana pro-
Uded further That in estimating the duti upon ar
tices manufactured when removed and SOFA at any
other place than the place of manufacture, there
shall be deducted from the gross amount OF sales tne
freight, commission, and expenses OF safe actually
paid, and the duty shall be assessed and ad upon
the next amount after this deductions as aforesaid
And prorided, further, That printed books. maya
zines pamphlets, newspapers, reviews and all other
similar printed publications; boards, shingles ana
| all other lumber and TIMBER slaves, hoops, head
ings, and timber only partially wrought and qnh
ished for chairs, tubs pals, snathes, lasts saoVei
| and fork handles; umbrella stretchers; pig IRON,
and iron not advanced beyond slabs, blooms, or
| loops; maps and charts; charcoal; alcohol made or
manufactured of spirits or materials upon which the
| duties imposed by this act shall! have peen PAID
| plaster or gypsum; malt burning fluid; printers
ink fax prepared for textile or felting purposes,
until actually woven or fitted into fabrics for CON
all An,.r aud tuaAn frnm
| bread and breasstn1s; pearl barley an split peas
| butter; cheese concentrated milk bullion IN the
manufacture of siverware; brick; lime; Roman oe
| ment; draining tiles; marble; slate; building stone
copper in ing0ts or pigs; and lead, in pigs or bars
shall not be regar led as manufactures WITHIN the
| meaning of this act; Provided, That whenever by
the provis ons of this act duty is imposed upon
any article removed for )nsumptton or sale 1t snail
apply only to such articles are manufactured on
or after the first day of August, eighteen hundred
and sixtytwo, and to such as are manufactured and
not removed from the place of man ufacture prior to
that date.
AUCTION SALES.
ter the first day of August, eighteen hundred and
sixty-two there shall be Levied lleoted and paid
on all sales of real estate goods, wares, mercnan
disc articles, or things, at auction, including al
sales of stocks, bonds, and other securities duty
of one-tenth of one per centum on the gross amoan
of such sales, and every customer making such
sales as aforesaid, shall at the end of each and
every month, or within ten days thereafter m axe
list return to the assistant assessor OF the dstc'
of the gross amount ofsuch sales made as aforesaid
with the amount OF duty which has accrued, O.
nexed thereto declaration under oath or afirma
ton in form and manner as may be prescribed pI
the Commissioner of Internal Revenue, that tn
same is true and correct and shall at the same time
as aforesaid pay to the collector deputy coliecto
the amount Of duty tax thereupon, as aforesaid
and in default thereof shall be subject to and pa!
a penalty of five hundred dollars. In all cases Q
delinquency in making said list or payment the rs
sessment and collection shall be made in the man
prescribed ia the general Of TINS aG,
pr visions of this section upon any sales by Judica
or executive officers making auction sales by vrtu
sales made by executors Or administrators.
| CARRIAGES YACHTS, BILLIARD TABLES, AND
rrr.. PLATE.
Sec II, And be IT, further enasted That from and a
ter the first day of May, eighteen hundred and sixty
two, there shall be levied, collected, and paia, o.
am person persons owning, pos 3essing, or keep
ing any carriage, yacht and billiard table, the sew
e al duties suns of money set down in figure
against the respectively or otherwise specific
and set forth in schedule marked A.
Schedule A
CARRIAGES, YACHTS, BILLIARD TABLES, AND
PLATE.
Carriage, gig, chaise, phaton, wagon, buggy
wag on, carryall, rocka way or other like carriagt
the body of which rests upon springs of any deserI
ton, kept for use and which shall not be excius
merchandise and valued at seventy-hve dollars o
over, including the harness used Herewith, whe
drawn by one horse, one dollar
Carriages of like description drawn by tw
horses, and any coach, hachney-coach, OMNIBUS, o
four. wheel carriage, the body of which rests upo
springs OF any description. which may be kept 70
use for hire or for pa sengers, and which shall no
be exclusively employed ia husbandry, or for tn
transportation of merchandise, valued at seventy
five dollars and not exceeding tw hundred dollar
including the harness used Herewith, drawn by tw
horses or more, two dollars.
Carriages of like description when valued aboV
. two hundred dollars and not exceeding six hun'
red dollars, five dollars.
Carriages of like description, valued above E,
hundred dollars, ten dollars.
Pleasure or racing vessels, known as yacht
whether by sail or steam, under the value OF 81
hundred dollars, five dollars.
Yachts valued above six hundred dollars, and nc
exceeding one thousand dollars, ten dol lars.
And for each additional one thousand dollars
value of said yacht, ten dollars.
Billiard tables kept TOR use, ten dollars.
Plate of gold kept for use, per ounce troy, hft
cents.
Plate of silver, kept for use per ounce troy, thr'
cents.
Provided, That silver spoons plate of silver, t
an amount not exceeding forty ounces, as afore
said, belonging to any one person, shall be exemp
from duty.