Delaware gazette. [volume] (Delaware, Ohio) 1855-1886, 1862-08-22
one year. at the place or premises described

one year. at the place or premises described
therein.
Besides the license, nearly allkinds of man
ufacturing establishments viii be subject TO a
specific or ad valorem duty on the goods pro
duced, and will be required to conform to the
following provisions:
Sec. 68. And be it farther enacted, Thai
on and after the LIST day of August, 1862, ev
cry individual partnership, firm, association
or corporation (and any word or words in thi;
act indicating or referring to person or per
sons shall be taken to mean and include part
nerships, firms, associations, or corporations
when not otherwise designated or manifestly
incompatible with the intent thereof) shaI
comply with the following requirements, tha
/ is TO say:
/ First. Before commencing or, if already
commenced, before continuing, any such man
fracture for which he, she or they may be LA
1 bic to be assessed under the provisions of this
act, and which shall not be differently provid
ed for elsewhere, within thirty days after the
/ data VIXEN this act shall take eject, ne, she OF
they shall furnish to the assistant assessor a
statement, subscribed and sworn to, or affirm
/ ed, setting forth the place where the manufac-
ture is to be carried on, name of the manufac-
tured article, the proposed market for the same
whether foreign Or domestic, and generally the
kind and quantity manufactured or proposed TO
be manufactured.
Second. He shall within 10 days after the
first day of each month, after the day on which
this act takes effect, as hereinbefore mentioned,
or on or before day prescribed by the Com
missioner of Internal Revenue, make return of
the products and sales or delivery Of such man
ufacture in form and detail rs may be required
from time to time, by the Commissioner of In
ternal Revenue.
Third. All such returns, statements, de-
scriptions, menoranda, oaths, and affirnistions,
shall be in form, scope, and detail as may be
prescribed, from time to time, by the Commits
sioner of Internal Revenue.
SLAUGHTERED CATTLE, HOGS AND SHEEP.
Sec. T8. And be it further enacted, That on
and after the lst day Of August, 1862, there
shall be levied, collected, and paid by any per
son or persons, firms, companies, or agents or
employers thereof the following duties or tax
es. shat is to say:
On all horned cattle exceeding Is months
old, Slaughtered for sale, 80 cents per head; on
all calves and cattle slaughtered for sale, un-
der s months old, cents per head; on all
hogs exceeding months old, slaughtered for
sale, when the number exceeds 20 in any one
year, 10 cents per head. On all sheep slaugh-
tered for sale, cents per head; Provided that
all cattle, hogs and sheep slaughtered by any
person for his or her own consumption shall be
exempt from du'y.
Sec. 10. And be it further enacted, That
on and after the date on which this act shall
take ef-ct any person or persons, firms, or
companies, or agents or employees thereof,
whose business or occupation it is to slaugh-
ter for sale, any cattle, calves. sheep or hogs,
shall be required to make and render to the as
sistant assessor Of the district where the bus-
ness is transacted, stating the number Of cat
tie, if any, the number Of hogs, if any, and
the number of sheep, if any, slaughtered as
aforesaid, with tie several rates of duty as fix
ed therein in this act, togethe- Hith the whole
amount thereof; which list shall hare annexed
thereto declaration of said person o. rer-
sons, agents or employee thereof, as aforesaid,
under oath or affirmation, in such manner as
may be prescribed by the Commissioner Of In
ternal Revenue, that the same is true and cor
rect and shall, at the time of rendering said
list, pay the full amount of duties which have
accrued, or should accrue, as aforesaid, TO the
| Collector or Deputy collector of the district,
as aforesaid; and in case of default in making
/ the return or payment of the duties, as afore-
said, the assessment and 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 penal
| ty of $40 per head for any cattle, calves, hogs
! or sheep so slaughtered, upon which the duty
1 is iraudulently withheld, evaded, or attempted
TO I've eraded: Provided, that The Commission
! er Of Internal Revenue shall prescribe such
/ further rules and regulations as he may deem
necessary for ascertaining the correct number
of cattle, hogs and sheep liable to be taxed
under the provisions of this act.
+ STAMP nUTIES-TISfE OF TAXING EFFECT.
| Sec. "a. And be ii further enacted, That or
and after the 1st day of October. 1862, there
shall be levied, collected and paid, for and in
respect of the several instruments, matters, and
things mentioned, and described in the sched-
ule jmarlled b hereunto annexed, or for or in
respect OF the velIum, parchment or paper, up
on which such Instruments, matters, or things
or any of them, shall be written or printed, by
! any UerSOD or persons or Darty VINO shall