The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

the part Of the party manufacturing the same
with oil or any Of the requirements and regula.
tions prescribed in this act in relation thereto,
the assistant assessor may, upon such informa.
tion as he may have, assume and estimate the
amount and value Of such manufacture and up
on such assumed amount assess the duties and
said duties shalt in like manner as in
case the provisions Of this act in relation there
to had been complied with and to such articles
all the foregoing provisions for liens, fines
penalties and forfeitures shall In like manner
apply. 4 ;,
goods. wares and merchandise, or articles
manufactured or made BY any person or per-
sons not for sale, but for his, her or their OWL
use or consumption and all goods, wares mer-
chandise or articles manufactured or made and
sold, except spirituous and malt liquors and
manufactured tobacco, where the annual pro.
duct shall not exceed the sum Of $500, shall
be and are exempt from duty: Provided,
that this shall not apply to any business OF
transaction where one party furnishes the ma.
terials or any part thereof, and employs anoth.
er party to manufacture, make, or finish, the
goods, wares, and merchandise or articles,
paying or promising to pay therefor, and re-
ceiving the goods wares and merchandise OF
articles. .f
Sec a. And be it further enacted, That
the value and quantity Of the goods, and mer-
chandise required to be stated, as aforesaid,
and subject to an ad valorem duty, shall be es-
timated by the actual sales made by the man
ufacturer, or by his, her, or their agent. or
person or persons acting in his, her, or their
behalf; and where such goods, wares, and mer-
chandise, have been removed for consumption,
or for delivery to others, or placed on ship
borad. or are no longer in the custody and con-
troll of the manufacturer or manufacturers, or
Ills or their agent, not being in his her or their
factory, store or, warehouse, the value being
estimated by the average of the market value
Of the like goods, wares, and merchandise
during the time when the same would have be-
come liable to and charged with duty. IN
Sec. rs. And be it further enacted, That from
and after the said LIST day of August, 1862, upon
the articles, goods, wares, and merchandise,
hereinafter mentioned, which shall thereafter
be produced and sold, or be manufactured OF
made and sold, or removed for consumption, OF
for delivery to others than agents of the manu-.
facturer or producer within the United States
or territories thereof, there shall be levied,
collected, and paid the following duties, to be
paid BY the producer or manufacturer thereof,
that Is TO say: ia eEie s,st
81 ,, 9H9 TEE TAXES sos a.'
| On candles, Of whatever material made, 3
per centum ad valorem.
On all mineral ccal, except such as is known
in the trade as pea coal and dust coal, 81 cents
Pper tun; Provided, That for all contracts Of
| lease Of coal lands made before the 1st day Of
fApril 1862, the lessee shall pay the tax.
Z On lard oil, mustard seed, linseed oil, and
ybh all animal Or vegetable oils not exempted
I or provided for elsewhere, whether pure or
adulterated, cents per COLON: That red OF!
or oleic acid, produced in the manufacture OF
candles and used as material il the manu-
facture of soap, paraffne, 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 pro-
duct shall be not above 500, 900 cubic feet per
month, 5 cents per 1000 cubic feet; when the
product shall be above 500, 900, and not ex-
ceedlng 5000, 600, Of cubic feet per month 10
cents per 1000 cubic feet; when the product
shall be above 100000, Is cents per
| 1000 cubic feet; and the general average
of the monthly product for the year preceding
the return required by this act shall regulate
any gas company shall not have been in oper
as aforesaid, then the rate shall be regulated
upon the estimated average of the monthly
product: Provided, that the product required
to be returned by this act shall be understood
| to be the product charged in the bills actually
rendered by any gas company during the
month preceding the return, and all gas COM
psnies are 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 house, shall be subject to
duty, and may be estimated; and if the return
in any case shall be understated or underes-
timated, it shall be the duty ofthe Assistant AS
SCISSOR of the district to increase the same as
he shall deem just and proper: And provided
further, that coal tar produced in the manu-.
facture of illuminating gas, and the products
Of the rehabilitation of coal tar thus produced,
shall be exempt from duty: And provided fur
| Their, That Gas Companies SO located as to
compete with each other shall pay the rate i'm
posed by this act upon the Company having
the largest production. "a - -, =
% coal Illuminating oil, refined, produced
by the distilation of coal, asphaltum, shals,
peat, petroleum, or rock oil, and all other BIZ
luminous substances used for like purposes,
10 cents per gallon: Provided that such oil re-
fined and produced by the distillation of coal
exclusively shall be subject to ray duty of
cents per gallon, anything in, this act to the
contrary notwithstanding Provided further,
That distiers Of coal oil shall be subject to ali
the provisions Of this act, hereinbefore set
forth and specified, applicable to distillers Of
spirituouse liquors, with regard to licenses,
bonds, returns and all other provisions designed
for the purpose of ascertaining the quantity dis
titled, and securing the payment Of duties, so
far as the same may, in the Judgment of the
Commissioner of Internal Revenue, and under
regulations prescribed by him, be necessary
fol, that purpose. H. i,tt.aI..t b 4. I
On ground coffee, and all preparations Of
which coffee forms part, or which is prepared
for sale as substitute for coffee, mills per
pound. " qia y 80
On ground pepper, ground mustard, ground
plmento. ground cloves; ground cassia, and
ground ginger, and all limitations Of the same l
cent per pound.
On sugar refined, whether loaf lump, gran
0lated, or pulverized, mills per nonnd