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

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of delinquency in making said list or payment the
assessment and collection shall be made in the man
ncr prescribed in the general of this act
Provided. That no duties shall be levied under the
provisions of this section upon any sales by judicial
or executive officers making auction sales by virtue
of judgment or decree Of any court nor to public
Gales made by executors or administrators.
CARRIAGES, YACHTS, BiLLlARD-rADLEs, AND PLATE.
See. II. And be it further enacted, That from and
after the first day of May, eighteen hundred and
sixty-two, there shall be levied collected and paid
by any person or persons owning, possessing, or
keeping my carriage. yacht. and billardtabc, the
several duties or sums Of money set down in figures
against the respectively. otherwise specified
and set forth in schedule marked A.
Schedule 4.
CARRIAGES, YACHTS, BiLLIARD-TABLEs. AND PLATE.
Carriage, gig. ehaisc, ph;eton. wagon. buggy
wagon. carryall. rockaway, other like carriage,
the body Of which rests upon springs Of any dcscrip
ton, kept for use. and which shall not be exclusively
employed in husbandry or for the transportation Of
merchandise. and valued ut scventy-iivc dollars
over, including the harness used Herewith, when
drawn by one horse, one dollar.
Carriages of like description drawn by two horses,
and any coach, hackney coach, omnibus, or four
wheel carriage tho body Of which rests upon springs
Of any description. which may he kept for use, for
hire, or for passengers and which shall not be OK
cusivcly employed in husbandry, or for the trans
portation of merchandise, valued ut scventy-fve
dollars, including the harness used Herewith. drawn
~ two horses or more. two dollars.
Carriages of like description. when valued above
two hundred dollars, and not exceeding six hum
dred dollars, five dollars.
Carriages of like description. valued above six
hundred dollars. ten dollars.
Pleasure or racing vessels, known as yachts,
whether by sail or steam. under the value of six
hundred dollars. five dollars.
Yachts valued above six hundred dollars, and not
linn nnnt hon and A,tl tan l,11u
And for each additional one thousand dollars in
value Of said yachts, ten dollars.
Billiard-tables kept for use, ten dollars.
Plate of gold, kept for use, per ounce troy, fifty
cents.
Plate of silver kept for use, per ounce troy three
cents.
Provided, That silver spoons or plate of silver
to an amount not exceeding forty ounces. afore-
said, belonging to any one person, shall he exempt
from duty.
SLAUGHTERED CATTLE, HOGS. AND SHEEP.
Sec. ~. And be it further enacted, That on and
sixtytwo. there shall he levied, collected and paid
by any person or persons, firms. companies. or
agents or employees thereof, the following duties
or taxes. that is to say:
On all horned cattle. exceeding eighteen months
old, slaughtered for sale. thirty cents per head.
On all calves and cattle, under eighteen months
old slaughtered FOR sale. five cents per head.
On all hogs exceeding six months old, slaughter
cd for sale. when the number thus slaughtered cx-
cceds twenty in any one year. ten cents per head.
On all sheep saug entered for sale, five cents per
head Provided. That all cattle. hogs, and sheep,
slaughtered by any person for his or her own con-
sumption. shall be exempt from duty.
Sec. 70. And he il further enacted. That ON and
after the date which this act shall take effect,
any person persons. firms. companies. agents
or employees thereof, whose business occupation
is to slaughter for sale any cattle calves sheep,
hogs. shall be required to make and render list
al the end OF each and every month to the assistant
Of the district where the business is trans
acted. stating the number Of cattle, calves. il any,
the number Of hogs. if any. and the number Of
sheep. IL any. slaughtered AS aforesaid, with the
several rates of duty rs fixed thereon in this act.
together with the whole amount thereof. which list
shall have annexed thereto u declaration of said
person or persons, agents or employees thereof, US
aforesaid, under oath or affirmation, in such manner
and form us may be prescribed by the Commissioner
Of Internal Revenue that the same is true and
rect. and shall, at the same time of rendering said
list, pay the full amount of duties which have nc-
crued or should accrue. aforesaid, to tho collcc
tor or deputy collector OF the district, aforesaid ;
and in case Of default in making the return pay
mcnt OF the duties. ms aforesaid the assessment and
collection shall DO made in the general prov isions
of this act required and in of fraud evasion
the party offending shall forfeit and pay n penalty
of ten dollars per head for any cattle. calves. hogs
or sheep so slaughtered upon which the duty is
cvadcd Provided. That the Commissioner of In
ternal Revenue shall prescribe such further rules
and regulations as he may deem necessary for as
ccrtaning the correct number Of cattle. calves,
hogs. and sheep. liable 10 DO taxed under the pro-
visions Of this act.
RAILROADS. STEAMBOATS,, AND FERRY-BoATs.
Sec. 50. And be ii further enacted, That on and
after the first day Of August. eighteen hundred and
sixty-two any person or persons, firms, companies.
or corporations, owning or possessing. or having
the care or management Of any railroad railroads
upon which steam is used as propelling power, or
OF steamboat other vessel propelled by steam
power shall be subject to and pay u duty Of three
per ccntum on the gross amount Of all the receipts
of such railroad railroads steam vessel for the
transportation of passengers over and upon tho
same and any person or persons, firms, companies
or corporations owning. possessing. or having the
care or management Of any railroad or railroads
using any other power than steam thereon, own
ing, possessing. or having the care or management
OF any ferry-boat, or vessel used as u ferry boat
propelled by steam or horse power, shall be subject
to and pay duty Of ono and half per centum
upon tho gross receipts Of such railroad or ferry
boat. respectively. for the transportation of pas
sengcrs over and upon such railroads, steamboats,
and ferry-bo&ts. respectively and any person or
persons, firms. companies, or cOrporations. owning
possessing, or having the care or management Of
any bridge authorized by law to receive toll for the
transit Of passengers beasts. carriages teams, and
freight Of amy description such bridge, shall be
subject to and pay duty Of three per centum on
the gross amount Of all their receipts Of every de-
scription. And tho owner, possessOr, or person or
persons having the care and management of any
such railroad steamboat, ferry boat. or other ves-
sci, or bridge. aforesaid, shall, within five days
after tho end Of each and every month. commencing
~ hercinbcforc mentioned, make list or return to
tho assistant of tho district within which
such owner, possessOr, company, or corporation
may have his its place OF business, or where any
such railroad. steamboat. ferry-boat. bridge il
located or belongs. respectively stating the gross
amount Of such receipts for the month next proceed
ing. which return shall be verified by tho oath Or
affirmation Of such owner, Posscssor. manager.
agent. or other proper officer, in the manner and
form 10 be prescribed from time TO time by the Com
missioner Of Internal Revenue. and shall also.
monthly. at the time Of making such return. pay
10 the collector or deputy collector Of the district
the full amount Of duties which have accrued on
such receipts for the month Aforesaid aud in case
Of neglect refusal to make said lists or return
for the space Of Eve days after such return should
be made aforesaid. the assessor or assistant
SCISSOR shall proceed estimate the amount received