Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-30
NUMBER q.

Carriages cf like description, valued
above six hundred dollars, ten dollars.
Pleasure or racing vessels, known as
yachts, whether by sail or steam, under the
valus of six hundred dollars, Eve dollars
Yachts valued above six hundred dollars,
and not exceeding one thousand dollars,
ten dollars.
Aud for each additional one thousand
dollars IN value OF said yachts, ten dollars
Billiard tables kept for use, ten dOllIrs
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, as aforesaid, belonging to any ont
person, shall be exempt from duty.
sIAUoHrsRED CATTLE, Hoos, AND sHrEr.
Sec. IS. And be it further enacted, That
on and after the first day of August, eigh-
teen hundred and sixty-two, there shall be
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:
% all horned cattle exceeding eighteen
months old, slaughtered for sale, thirty
cents per head.
On all calves aud cattle under eighteen
months old, slaughtered tor sale, Eve cents
per head.
On all hogs exceeding six months old,
slaughtered Tor sale, when the number thus
slaughtered exceeds twenty in any one
year, ten cents per head.
On all sheep slaughtered for sale, fve
cents per head: Proridsd, That all cattle.
hogs, and sheep, slaughtered by any person
for his or her own consumption, shall be
exempt from duty.
Sec. 10. Aud be it further enacted, That
on and after the date on which this act
sLaii take effect, any person or persons,
firms or companies, or agents or employees
thereof, whose business or occupation it is
to slaughter for sale any cattle, calves,
sheep or hogs, shall be required to make
aud render list at the end of each and eT-
cry month to the assistant assessor OF the
district where the business is transacted,
stating the number of cattle. calves, if any,
the number of hogs, il any, and the number
of sheep, if any, slaughtered, as aforesaid,
with the several rates of duty as fixed there
in in this act, together with the whole
amount thereof, which list shall have an
nexed thereto declaration of said person
or persons, agents or employees thereof, as
aforesaid, under oaths or affirmatiOns, in
such manner and form as may be prescrib-
ed by the Commissioner OF Internal Reve-
nue., that the same is true aud correct, aud
shall, at the time of rendering said list, pay
the full amount of duties which have ac
crued or should accrue, as aforesaid, TO the
collector or deputy collector of the district,
asaforesaidi aud ncase of default in max
ing-the return or payment of the duties, as
aforesaid, the assessment aud collection
shall be made as in the general provisions
of this act required, and IN case of fraud or
evasion the party offending shall forfeit and
pay penalty OF ten dollars per head for
any cattle, cnlves, hogs, or sheep so slaugh-
tered upon which the duty is fraudulentIy
withheld, eVaded or attempted TO be eva.l-
ed : ProBiisi, That the Commissioner of
Internal Revenue shall prescribe such fur
ther rules and regulations as he may deem
necessary for ascertaining the correct num-
Der of cattle, calves, hogs and sheep, liable
to be taxed under the provisions of this
act.
RAILROADS, STEAMBOATS,, ASD FERRY-BoATs.
Sec. 80. And be it farther enacted, That
on and after the frst day of August, eigh-
teen hundred and sixty two, any person or
persons, firms, companies, or corporations,
owning or possessing, or having the care
or management ofany railroad or railroads
upon which steam is used as a propelling
power shall be sUbjecs to aud pay u duty
of three per centum on the gross amount of
all the receipts of such railroad or railroads
or steam vessel for the transportation of
passengers over Rld upon the same; and
any person or persons, firms, companies, or
corporations, owning or possessing, or hav-
ing the care or management of any rail-
road or railroads using any other power
than steam thereon, or owing, possessing,
or having the care or management OF any
ferry boat, or vessel used as a ferry boat,
propelled by steam or horse power, shall
be subject to and pay a duty of one and
of such railroad or ferry-bOat respective
y, for the transportation Of passengers
over and upon said railroads, steamboats,,
and ferry -boats, respectively; and any per.
son or persons, firms, companies, or cor
poraIiOns, owning, possessing, or having
the care or management of any bridge Ru-
thOrized by law TO receive toll for the tram
sit of passengers, beasts, carriages, teams,
and freight of any description over such
bridge, shall be subject to and pay a duty
of three per ceutum on the gross
amount of all their. receipts of eV-
cry description. Aud the owner pos
ssssor, or person or persons having the
care and management of any such railroad,
steamboat, ferryboat or other vessel, or
bridge, as aforesaid, shall, within Eve
days after the end of each and every
month, commencing as hereiubefore mem
toned, make list or return to the assist
ant assessor of the district within which
such owner, possessor, company, or corpo-
ration may have his or its place of busi-
| ness, or where any railroad, steamboat
ferryboat, or bridge is located or belongs,
respectively, stating the gross amount of
such receipts for the month next preceding
which return shall be verified by the oath
or affirmation Of such owner, possessor,
manager, agent, or other proper officer, in
the manner and form to be prescribed from
time to time by the C0uImissioner of Inter-
nal Revenue, and shall also, monthly, at the
time of making such return, pay 70 the
cnIlectnr nr denntv COLLECTOR of the dis.