Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07
LES CITY, FLOYD COUNTY. IOWA. THURSDAY AUGUST 1862

provided Tor ana such violation o
refusal to comply shall further max
any party so violating or refusing t
comply liable to fine Of five hun
drcd dollars, to be recovered in man
ner and form as provided in this act.
i Sec. y. And be it further enacted
That in case of the manufacture an,
sale or delivery of any goods, wares
merchandise, or articles as hereinaf
ter mentioned, without compliance OF
the part of the party manufacturing
the same with all or any of the re
qurcmcnts and regulations prescrib
in 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.
alties, and forteiturcs, shall in like
manner apply.
Sec. 73. And bc 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 he 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 adj 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 thccustody and con.
troll of the manufacturer or manufac-
turcrs, or his or their agent, not being
in his, her, or their factory, store, or
warehouse, the valneshall be cstima-
ted by the average of the market val
ue of the like goods, wares and
merchandise, during the time when
the same would have become. liable
to and charged with duty.
| Sec. Is. And be it further enacted,
That from and after the said first day
of August, eighteen hundred aud six.
| ty-two, upon the articles, goods, wares
and merchandise, hereinafter mention
ed, which shall thereafter be produced
and sold, or be manufactured or made
and sold, or removed for consumption
or for delivery to others than agents oI
the manufacturer or producer within
the United States or Territories there
of, there shall be levied, collected, and
paid the following duties, to be pai(
by the producer or manufacturer there
of, that is To say:
On all mineral Goals, except sucl
as are known II the trade as pea Goa
and dust coal, three and half cents
per ton Provided, That for all con
tracts of lease of coal lands made be
fore the first day of April, cigh,eel
hundred and sixty-two, the lessee shal
pay the tax.
| On lard oil, mustard seed oil, lin
seed oil, and on all animal or vcgeta
BILE oils not exempted nor provided 10
elsewhere, whether pure or adnltera
ted, two cents per gallon: Provided
That red oil or oleic acid, produce'
i'm the manufacture Of candles, am
used as material in the manufacture
of soap, parailinc, whale and fish OF
. shall be exempted from this duty
On gas, illuminating, made of GOA
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 pre-
: duct shall be above five hundred thou
I sand and not exceeding five million
of cubic feet per month, ten cents pc
, one thousand cubic feet /; when th
, product shall be above five million
! fifteen cents per one thousand cubi
: feet, and tho general average Of tn
: monthly product for the year precs
c ding the return required by this az
{ shall regulate the rate of duty hcrei
! imposed and where any gas comp;
Y ny shall not have been in opcratio
!, for the year next preceding the n
+ turn as aforesaid, then the rate sha
: be regulated upon the estimated av,
: rage of the monthly product Prov
G ded, That the product required to |
d returned by this act shall be unde
r stood to be the product charged in Il
o bills actually rendered by any &;
s company during the month precedin
It the return, and all gas companies a
q hereby authorized to add the duty
e tax imposed by this act to the pri'
n per thousand cubic feet on gas solo
y Provided, further, That all gas fnrnis
h ed for lighting street lamps, and II
n measured. and all gas made for al
ID used by any hotel, inn, tavern, al
Of private dwelling house shall be su
le iect to duty and may be estimate'
Of and if the returns in any case shall
IS nnderstatcd or underestimated it sh
of be the duty of the assistant assess
of the district to increase the same
d, he shall deem just and proper A
to provided, further, That coal tar p
he duced in the manufacture of illuI
III mating gas. and the products Of
IL redistillation of coal tar thus proc
lc- ced, shall be exempt from duty. 4
,r provided, further, That gas compan
ia SO located as to compete with ca