Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-11-01


articles all the foregoing provisions for lcns fncs
penalties, and forfetures shall in like manner apply
Sec. ~. And be it further enacted. That al
goods. wares, and merchandise, or articles manu-
featured or made by any person or persons not for
sale, but for HIS her, their own use or consump-
ton. and all goods. wares, and merchandise, or ar
tcies manufactured or made and sold, except spir-
tuous liquors and malt liquors, aud fractured to-
baccO, where the annual product shall not exceed
the sum Of six hundred dollars, shall be and are
exempt from duty Provided, That this shall not
apply to any business transaction where one party
furnishes the materials, or any part thereof, and
employs another party to manufacture, make, or
finish the goods. wares. and merchandise or articles
paying or promising to pay therefor, and receiving
the goods, wares, and merchandise or articles.
Sec. "a. And be it further enacted, That the
value and quantity Of goods. wares, and merchan-
disc required to be stated, aforesaid and subject
to an al valorem duty, shall be estimated by the
actual sales made by the manufacturer, or by his,
her. or their agent. or person persons acting in
his. her. or their behalf; and where such goods,
wares. and merchandise have been removed for
consumption, or for delivery to others. or placed
on shipboard. or are no longer within the custody
and control Of the manufacturer Or manufacturers,
or his or their agent not being in his, her. their
factory, store. or warehouse, the value shall be
estimated by the average of the market value of tho
like goods, wares, and merchandise, during the time
when the same would have become liable TO and
charged with duty.
Sec. Is. And be it further enacted, That from
and after the said first day Of August, iehtecn
hundred and sixty-two. upon the articles, goods,
wares, and merchandise, hereinafter mentioned,
which shall thereafter be produced and sold, or
he manufactured or made and sold. or removed for
consumption or for delivery to others than agents
OF the manufacturer or producer within the United
States or Territories thereof there shall DO levied
collected and paid the following duties, to he paid
by the producer or manufacturer thereof, that is
to say:
On all mineral GOALS, except such az are known
in the trade as pea coal and dust coal, three and
half cents per ton Provided, That for all contracts
Of lease of cOu lands made before tho first day Of
April. eighteen hundred and sixty-two, the lessee
shall pay the tax.
On lard oil, mustard seed oil. lnseed oil, and on
all animal or vegetable oils not exempted nor pro.
vidcd for clscwhe whether pure or adultcratcd.
two cents per gallon Provided. That red oil or
oleic acid produced in the manufacture of candles,
and used as material in the manufacture of sonp,
paraainc, whale and fish oil shall be exempted from
this duty.
On gas, illuminating. made Of coal, wholly or in
part. or any other material. when the product shall
he not above five hundred thousand cubic feet per
month"; five cents per one thousand cubic feet when
the product shall he above five hundred thousand
and not exceeding five millions Of cubic feet per
month ten cents per one thousand cubic feet when
the product shall be above five millions fifteen cents
per thousand cubic feet and the general average
Of the monthly product for the year preceding the
return required by this act shall regulate the rate
Of duty herein imposed and where any gas com
pany shall not have been in operation for the year
next preceding the return aforesaid then tho rate
shall be regulated upon the estimated average Of
the monthly product Provided, That the product
required to he returned by this act shall be under
stood to be the product charged in the bills actually
rendered by any gas company during the month
preceding the return. and all gas companies arc
hereby authorized to add the duty or tax imposed
by this act to the price per thousand cubic feet on
gas sold Provided, further, That all gas furnished
for lighting street lamps. and not measured, and
all gas made for and used by any hotel. inn. tavern
and private dwelling hoasc shall be subject to duty
and may be estimated and if the return in any
case shall be understatcd undcrcstimated it shall
be the duty of the assistant of the district
to increase tho same as he shall deem just and pro
pcr And provided. further. That coal tar produced
in the manufacture Of illuminating gas, and the
products Of the Redistribution of coal tar thus pro-
duced shall be exempt from duty. And provided,
further, That gas companies 80 located as to CON-
pete with each other shall pay the rate imposed by
this act upon the company having the largest pro-
duction.
On coal Illuminating oil, refined. produced by the
dstillation of coal, asphaltum. shalc peat, petro
leum. or rock oil, and all other bituminous sub
stances used for like purposes ten cents per gallon
Provided. That such oil refined and produced by
the dstillation Of coal exclusively shall be subject
to pay a duty of eight cents per gallon, anything
in this act to the contrary notwithstanding And
provided. further, That dislcrs of coal oil shall be
subject to all the provisions of this act hcrcnbcfore
set forth and specified, applicable to distsers Of
spirtuous liquors, with regard to licenses, bonds
returns, and all other provisions designed for the
purpose Of asccrtaining the quantity distilled, and
securing the payment Of duties, far as tho same
may, in the judgment Of the Commissioner of In
tcrnal Revenue. and under regulations prescribed
by him, be necessary for that purpose.
On ground coffee, and all preparations of which
coffee forms part. which is prepared for sale as
a substitute for coffee, three mills per pound
On ground pepper, ground mustard, ground pi-
mento, ground cloves. ground cassia, and ground
ginger, and all limitations of the same, one cent
per pound;
On sugar, refined. whether loaf. lump, grsnulatcd
or pull: cried, two mills per pound
On sugar, refined Or made from molasses. sirup
Of mOlasscs, mclado or concentrated molado, two
mills per pound
On all brown, Muscovado, or clarified sugars pro-
duced directly from tho sugar cane, and not from
sorghum or imphee, others than those produced by
the refner, one cent per pound;
On sugar candy and all confectionery, made
wholly or in part Of sugar, one cent per pound
On chocolate, and cocoa prepared, one cent per
pound
On rsleratus, and bicsrbonato of soda. five mills
per pound
On starch, made Of potatoes, one mill per pound ;
made of corn or wheat, ono and half mills per
pound ; made Of rico or any other material, four
mills per pound;
On tobacco, cavendish. plug. twist. 8ne cut. and
manufactured Of all descriptions. mot including
! snuff, cigars. and smoking tobacco prepared with
all tho stems in. or made exclusively Of stems, }
valued At more than thirty cents per pound. fifteen
cents per pound; valued at any sum not exceeding
thirty cents per pound, ten cents per pound;
On smoking tobacco prepared with all tho stoms
in. Eve cents per pound;
On smoking tobacco. made exclusively Of stems.
two cents per pound
On snuf ma nuf.ctured of toh.c.o vr,urd drv mr.
Damp Of all descriptions, twenty cents per pound
On cigars, valued at not over Eve dollars per
thousand. one dollar aud fifty cents per thousand
On cigars, valued at over five, and not over ton
dollars per thousand, two dollars per thousand;
On cigars, valued at ten. and not over twenty
dollars per thousand, two dollars and fifty cents
per thousand;
On cigars, valued 1t over twenty dollars per
thousand, three dollars and ty cents rer thousand
On gunpowdcr. and al explosive substances used
for mining. blasting artillery sporting purposes.
when valued IT eighteen cents per pound or less,
6s,as mill - rswk