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

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refusal to comply shall further max,
any party so violating or refusing t.
comply liable to fine Of five hun
drcd dollars, to bc recovered in man
ncr and form as provided in this act.
Sec. -. And he it further enacted
That in case of the manufacture and
sale or delivery of any goods, wares
merchandise, or articles as hercinaf.
ter mentioned, without compliance on
the part of the party manufacturing
the same with all or any of the re.
qulremcnts and regulations prcscrib-
III this act in relation thereto, the as
sistant assessor may, upon such in
formation as he may have, assume
and estimate the value of such manu-
features, and upon such assumed am
cunt assess the duties, and said du.
ties shall be collected in like manner
as in case the provisions Of this act
in relation thereto had been complied
with, and to such articles all the fore
going provisions for liens, fines, pen
altics, and forfeiturcs, shall in like
manner apply.
Sec. 73. And he it further enacted
That all goods, wares, and merchan-
disc, or articles manufactured or made
by any person or persons not for sale,
but for his, her, or their own use
or consumption, and all goods, wares,
and merchandise, or articles manu-
facturcd or made and sold, except
spirituous and malt liquors, manufac-
tured tobacco, where the annual pro.
duct shall not exceed the sum of six
hundred dollars, shall be and are ex-
empt from duty: Provided, That this
shall not apply to any business or
transaction where one party furnish
cs the materials, or any part thereof,
and employs another party to manu-
facturc, 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 merchandise required to
be stated, as aforesaid, and subject
to an ad valorcm duty, shall be esti-
mated by the actual sales made by
the manufacturer, or by his, her, or
their agent, or person or persons act
ing in his, her, or their behalf and
where such goods, wares, and merch-
andise have been removed for con-
sumption, or fordclivery to others,
or placed on shipboard, or are no
longer within thecustody and con
troll of the manufacturer or manufac-
turers, or his or their agent, not being
in his, her, or their factory, store, or
warehouse, the valueshall be estima-
ted by the average Of the market val
uc Of the like goods, wares and
merchandise, during the time when
the same would have become liable
to and charged with duty.
Sec. IS. Aud be il further enacted,
That from and after the said first day
of August, eighteen hundred and six
ty-two, upon the articles, goods, wares
and merchandise, hereinafter mention.
cd, which shall thereafter bc produced
and sold, or bc 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 there
of, there shall bc levied, collected, and
paid the following duties, TO be paid
by the producer or manufacturer there
of, that is to say
On all mineral Goals, except such
as are known in the trade as pea coal
and dust coal, three and 4 half cents
per ton Provided, That for all con-
tracts of lease of coal lands made be
fore the first day of April. eighteen
hundred and sixty-two, the lessee shal
pay the tax.
On lard oil, mustard seed oil, lin
seed oil, aud on all animal or vegeta
ble oils not exempted nor provided fol
elsewhere, whether pure or adultera
ted, two cents per gallon: Provided
That red oil or oleic acid, produced
in the manufacture of candles, anC
used as material in the manufacture
of soap, paralline, whale and fish OF
shall bc exempted from this duty
On gas, illuminating, made of coal
wholly or in part, or any other mate
rial, when the product shall be no
above five hundred thousand cubi,
feet per month, five cents per .on'
thousand cubic feet; when the pro
. duct shall be above five hundred thou
sand and not exceeding five millions
Of cubic feet per month, ten cents pc
! one thousand cubic feet when tn
: product shall be above five million
fifteen cents per one thousand cubi
feet. and the general average of tn
: monthly product for the year prece
, ding the return required by this &C
{ shall regulate the rate Of duty hcrei
! imposed /; and where any gas compa
, ny shall not have been in operation
, for the year next preceding the re
t turn as aforesaid, then the rate shal
: be regulated upon the estimated ave
: rage of the monthly product Prov
e ded, That the product required to b
] returned by this act shall be under
: stood to be the product charged in tn
OlllS actually lchacreu py any "a
S company during the month precedin
t the return, aud all gas companies al
c hereby authorized to add the duty {
c tax imposed by this act to the priC
i per thousand cubic feet on gas sold
y Provided, further, That all gas furnis
b cd for lighting street lamps, and D,
u measured, aud all gas made for al
d used by any hotel, inn, tavern, al
IF private dwelling house shall be su
G jcct to duty and may be estimated
of and if the returns in any case shall
IS nnderstatcd or undcrcstimated it sha
of be the duty of the assistant assess
Of the district to increase the same
d, he shall deem just and proper Al
to provided, further, That coal tar pl
,e duced in the manufacture of illun
II mating gas, and the products of I
t. redistilIation Of coal tar thus prod
o. ced, shall be exempt from duty. A
10 provided, further, That gas compani
a. so located as to compete with ca