Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07
Tbe gnttlligenttr.
OFFICIAL.
THE TAX LAW.

AN ACT TO pr0ride internal rcrrnue ID
support The Government and pay Interest
on The Public DeJt.
Sec. IS. And be it further enacted,
That where the annual gross receipts
of sales of any apothecaries, confcc-
toners, cating-honses, tobacconists,
or retail dealers, shall not exceed the
sum of one thousand dollars, such
apothccaries, confcctioners, eating
houses, and retail dealers shall not
be required to take ont or pay for
license, any thing in this act to the
contrary Notwithstanding the amount
or estimated amount of such annual
sales to be ascertaincd or estimated
in such manner as the Commissioner
of Internal Revenue shall prescribe,
and so of all other annual sales or re-
ceipts, where the rate of the license
is graduated by the amount of sales
or receipts.
Sec. &C. And be, it further enacted,
That nothing contained in the preced.
ing sections of this act, laying duties
on licenses, shall be construed to re-
quire license for the sale of goods,
wares, and merchandise made or pro-
duccd and sold by the manufacturer
or producer at the manufactOry or
place where the same is made or pro-
duccd to vintncrs who sell, at the
place where the same is made, wine
of their own growth nor to apothc-
ItI-
uors which they use exclusively in the
preparation or making up Of medicines
for sick, lame, or diseased persons {;
nor shall the provisions of paragraph
number twenty-scvcn extend to physl-
clans who keep on hand medicines
solely for the purpose of making up
their own prescription S for their own
patients.
Sec. CT. And be it further enacted,
That no license hercinbcforc provided
for, If granted, shall be construed to
authorize the commencement or con-
tinuation Of any trade, business, occn-
patton, or employment therein men
toned, within any State or Territory
Of the United States in which it is or
shall be specially prohibited by the
laws thereof, or in violation of the
laws of any State or Territory: Pro.
vided, Nothing in this act shall be
held or construed so as to prevent the
several States, within the limits there
of, from placing a duty, tax, or license,
for State purposes, on any business
matter or thing on which duty, tax,
or license is required to be paid by
this act.
MANUFACTURES, ARTICLES, AND PRODUCTS.
Specific and al rai0rcm duty.
Sec. 6s. And be it further enacted
That on and after the first day of Au,
gust, eighteen hundred and siXty-two
every individual, partnership, firm
association, or corporation, (and any
word or words in this act indicating
or referring to person or persons
shall bc taken to mean and include
partnerships, firms, associations, OF
corporations, when not otherwise de
signated or manifcstly incompatible
with the intent thereof shall compl,
with the following requirements, thai
is to say:
First. Before commencing, or, j
already commenced. before continu
ing, any such manufacture for which
he, she, or they may be liable to b'
assessed, under the provisions of this
act, and which shall not be different
ly provided for elsewhere. within thir
ty days after the date when this &C
shall take effect, he, she, or they shal
furnish to the assistant assessor
statement, subscribed and sworn to
or affirmed, setting forth the plac
where the manufacture is to be car
ricd on, name of the manufacture
article, the proposed market for th
same, whether foreign or domestic
and generally the kind and qualit.
manufactured or proposed to be man
ufacturcd.
Second. He shall within ten day
after the first day Of each and ever,
month, after the day on which thi
act takes effect, as hereinbcfore mcr
toned, or on or before q day prcscr
bed by the Commissioners of Interna
Revenue, make returns of the pro
ducts and sales or delivery of sue
manufacture in form and detail a
may be required, from time to tim,
by the Commissioner Of Internal Re,
cnuc
Third. All such returns, statemert
descriptions, memoranda, oaths an
aflirmations, shall bc in form, scop
and detail as may be prescribed, fro
time to time, by the Commissioner
Internal Revenue.
Sec. 60. And be it further cnacte
That upon the amounts, quantitic
and values of produce, goods, ware
merchandise, and articles manufactu
ed and sold, or delivered, hereinaft
enumerated, the manufacturer theret
whether manufactured for himself
for others, shall pay to the collector
internal revenue within his distrit
monthly, or on or before day to
prescribed by the Commissioners
Internal Revenue, the duties on 81
manufactures Provided, That VIII
thread is manufactured and sold OF d
livcred exclusively for knitted fabric
or for weaving or spooling, as pro
dcd for in the seventy-iiflh section
this act, the duties shall be assess
on the articles finished and prepar
for use or consumption to the par
SO finishing or preparing the Sau