Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07

provided for, duty of three pc
| centum ad valorcm: Provided, Tha
: on all cloths, dyed, printed, bleached
manufactured into other fabrics, o
otherwise prepared, on which dut,
or tax shall have been paid before tin
same were so dyed, printed, bleache,
manufactured or prepared, the said du
ty or tax of three per centum shall b,
assessed only upon The increased valu,
thereof: And provided, further, Tia
on all addressed leather, and deel
skins dressed or smoked, manufactur
cd into gloves, mittens, or other arti
cles on which a duty or tax shall have
been paid before the same were sc
manufactured, the said duty or tax oi
three per centum shall be assessed
only upon the increased valuation
thereof: And provided, further, That
in estimating the duties upon articles
manufactured when removed and sold
at any other place than the place of
manufacture, there shall be deducted
from the gross amount of sales the
freight, commission and expenses of
sale actually paid, and the duty shall
be assessed and paid upon the nett
amount after the deductions as afore-
said And provided, further, That
printed books, magazines. pamphlets,
newspapers, reviews, and all other
similar printed publications boards,
shingles and all other lumber and
timber ; slaves, hoops, headings, and
timber only partially wrought and
unfinished for chairs, tubs, pals,
snathes, lasts, shovel and fork ham
dies umbrella stretchcrs pig iron,
and iron not advanced beyond slabs,
blooms, or loops maps and charts :
charcoal /; alcohol made or manufac,
tured of spirits or materials upon
which the duties imposed by this act
shall have been paid plaster or gyp-
sum malt burning fluid printers
ink flax prepared for textile or felt
ing purposes, until actually woven or
fitted into fabrics for consumption !;
all flour and meal made from grain !;
bread and brcadstufls pearl barley
and split peas butter cheese con-
centrated milk bullion, in the manu-,
facture of silverwarc brick lime
Roman cement draining tiles mar
BILE slate building stone copper,
in ingots or pigs and lead, in pigs or
bars, shall not be regarded as manu-.
factures within the meaning Of this
act Provided, That whenever, by the
provisions of this act. q duty is i'm
posed upon any article removed for
consumption or sale, it shall apply only
to such articles as are manufactured
on or after the first day of August,
eighteen hundred and sixty-two, and
to such as are manufactured and not
removed from the place of manufac-
ture prior to that date.
AUCTION SALES.
Sec. 76 And be it further enacted,
That on and after the first day of
August, eighteen hundred and sixty
two, there shall he levied, collected
and paid on all sales of real estate,
goods, wares, merchandise, articles
or things, at auction, including all
sales of stocks, bonds, and other Sc
curities, duty of onc-tcnth of one
per centum on the gross amount oi
such sales, and every auctioneer max
ing such sales, as aforesaid, shall al
the end of each and every month, OF
within ten days thereafter, make q
list or return to the assistant assessor
of the district of the gross amount o'
such sales, made as aforesaid, with
the amount of duty which has accru'
ed, or should accrue thereon, which
list shall have annexed thereto a de-
clara,ion under oath or affirmation, in
form and manner as may be prescrih
ed by the Commissioner Of internal
Revenue, that the same is true ant
correct, and shall at the same time
as aforesaid, pay TO the collector ol
deputy collector the amount Of duty
or tax thcreupon as aforesaid, and il
default thereof shall be subject to ant
pay a penalty of five hundred dollars
In all cases of delinquency in making
said list or payment the assessmen
and collection shall be made in til,
manner prescribed in the general pro
visions of this act +: Provided, That n
duty shall he levied under the provi
sions of this section upon any sale
by judicial or executive officers max
ing auction sales by virtue of a judg
ment or decree of any court, nor t
public sales made by executors or ad
ministrators.
CARRIAGES, YACHTS, BILIIARD-TABLEs AND
PLATE.
| Sec. II. And be it further enacted
That from and after the first day @
Nav, eighteen hundred and sixty.two
there shall be levied, collected an
paid, by any person or persons own
ing, possessing, or keeping any Cal
RAG yacht, and billiard table, tn
several duties or sums of money sc
down in figures against the same res
pectively, or otherwise specified an
set forth in schedule marked 4.
SLAUGHTERED CATTLE, HOGS AND SHEEP.
| Sec. rs. And be it further enacted
That on and after the first day Of Al
gust, eighteen hundred and sixty-tw'
there shall be levied, collected an
paid by any person or persons, firm
companies, or agents or employee
thereof, the following duties or take
that is to say on all horned catt
exceeding eighteen months old, ,slaug
tered for sale, thirty cents per head
. on all calves and cattle under Gig
teen months old, slaughtered for sal
: five cents per head on all hogs, e
ceeding six months old, slaughtert
for sale, when the number thus slaug
tered exceeds twenty in any one yea
, ten cents per head on all she,
slaughtered for sale, five cents p
! head Provided, That all cattle, hoe
and sheep. slaughtered by any pers'
!, for his or her own consumption, sh;
: be exempt from duty.
Sec. 70. And be it further enacte
;, That on and after the date on whl
), this act shall take effect, any pcrs
!, or persons, firms or companies, or
:. ont- or amniayaa thereof whose bu