The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-23
OF FIC IA l..
LAWS or TAE UNITED STATES.
Passed at the Second Session Of The Thirty
- sepsnh Congress.
ACT TO provide Internal Revenue 70
suPPOrtthe Government and pay interest
on the Public Debt
[con,inued from Dang papsr Of Aug. l5.h.l


On pins, solid head or other. per esntum ad
Umbrellas and parasols made OF cotton, silk, or
other material per cent al valoreln-
ON paper Of all descriptions, nc.uding paste'
board aud binders board, per centum ad Vslor-
On toap, o stile, palr4.oiI, erasive. and soap o.
ALI OF ssrp ions, white or colored, except sots
and soap otherv ise provided for value not abeYe
3I2 c, nts per lb.; valued above 81 cents rer 3D.
s1r soap, fassy. scent d, honey, cream, trauspa-
rent, and all descriptions of toilet aad shasIDg
soap 2c prlb.
on pickles ard preserved fruits. aud on all
preserved meats q b and shell nsn ~ ans or ar
tight pac sg 3, per 'utum Ad va orsm. 4, -.
On g,ue AID geia Inc OF all descriptions IN Inc
On gIus aud censent, made wholly or in pat OF
glue, 70 be sold in The liquid state, 25 cents p r
0S pa,eut or enammsled leather, S mills per sqr
On .ent lappaln split, used for dAsher lea
thar mills Mr. SQUARE foot.
On patent 0 enamsIed Lk rting leather ia cents
ON All sole and rongh or harness. leather, made
from hi es imported east Of the Cai o. EoOa nope
and AL dana ei leather, mills per 10.
On all OH r sole OF rouga leather, hemiock
tanned and harness leather, 1mI per ib.
ON all sole orr ugh leather, tanned Ia whole or
in IA with oak, 1cent per H..
On on fnished or Carried upper leathers made
from leather tanned the interest of parties fin
isbiug Cr curtying such leather not pr v.eusly
taxed in the rOasn, except calf skins, cent per
On b nd and bu leather, 1 cents per lb.
On offal leather, 5 mills per lb.
On oil dressed leather and deer skins, dressed OF
smoked, &c. per b. e
Ou tanned calf skins, lets. each. .
On morocco, goat kid, or sheep skins, currisd
ms nufactur,d or flushed, per cent. ad yalorem
Prov. ded tn It the pres at which uch skins arr
usually sold shall determine their value.
ON horse sndhog skins, tanned and dressed, 4
per cent. ad valorsuo.
E0n Am Iic4n patent calf skins. per cent. at
On conducting hose of all kinds for conducting
water and othtr fluids, duty of Fer cent al va.
On wine made of grapes Sc. per gallon.
On vanish made wholly or In part of gum copa
OF o her gums or substances, per cent. ad valo
On ,urs oFaII descriptions, when made up or ma.
nuf cturad, 3 per cent. ad valorem.
On 9th and all texie,or felte1 fabrics ofcotton,
wool, or other material, before the same has been
dyed print d, bleache ], or prepared In anj other
manner, q duty Of per centum ad valorem Pro.
Vdsd, That thread or yarn nanufactued ed and seld
delivered exclusively for knitted fsbries, or fol
weaving, when the spinning and weaving for the
manufacture Of cloth o any kind Is cnried on p.
arately, shall not be regarded as manufacture
within the meaning # this act: but all fabrics O
cotton, wool, or other material, whether wosen
knit or fel ted when finished for sale, shall be
garded aa manufacturs ss, and be gl ect to the
As above, OF per centum I'D vsorem.
On sll diamonds, emeralds, and other jewelry
a tax OF 3 per centum ad val0rem
On and after Oct. 1, 1862, there shall te levied
collected and paid tax of 2 per cent per ID. on
all cotton held or owned by a1y person or persons
corpOralios association Of persons; aad such ~
shall be lien thereon 10 be possession ofany per-
son whom 'yer. And luther, If any PRISON OF
persons, corporations or association Of persons
shall remove, carry or trankpo the same from ts
pIace Of its production before tax shall have beer
paid, such per on or persons. poratisn asso
citation of persons shall forfit and pay to the U
Sta o, double the amount Vt such tax, to be recov
ed in any cour having jurisdiction thsre Z: Pro
vdrd, That the Comm sslon.r Of Internal /, Il eve
uus is hereby suihorized to make such rules ant
regulations as he my deem properf r the pay
= rnent of said tax places different from that 0
the production Of said cotton And provided fur
cher, That all cost,n owned and held BY any mau-
ufacurer Of cot on fabti the let day Of 0cto-
Der, 1862, and prior thereto shall be exempt fron
the axHsreby imposed.
On all manuf' ctures Of cotton, wool, silk, wor g.
& I'd, FAX, hemp, jute, india rubber, grtta percha
WOO, wi ", glass, pot cry ware, lea her, pape
ver horn, livery, bone, brisles, wholly or in part
or Of oth.r materials not In this act 9th rwis
provided for, a Nuty ofa per centum ad valorem
Provided, Tn 4 all cloths, dyed, printed, bleach
ed manuf O. ure into other fabrics, or otherwis
prepared, on whtch-a duty OF tax shall hav
4 b en- paid before the same were so d. ed printed
blrt c5ed, manufactured or prepared, the sal
duty or tax Of per csntum shall be a sesstd OIL
upon the Increased value thereo- ) aud provide
fur h-r, That upon all oil dressed lesther. an
deer skios dressed or smoked, manufactured int
gloves, NJ items, OF other articles, on whish dat
O. tax shall hare been paid before the slme was
ct manufactured, the sad duty or ax shall BE- asses
ed only upon the tscreased saluati9n :: and pr0vid
ed further, That on sli dressed leather and dee
sHins dres, ed smoked manuflcfeTed into gloves
miren or other articles, on VIII ich q duty or ta.
4 shall have been pail bef re tho same we're so man
uf ictured, the said ~ or tax OF per c-nt shsl
be as esssd only upon the increased vaIua' ion
Aud provided fur tbsr,in estimating the duties up
on all antilles manufactured when removed gu
sold ct any other place than the p ace Of manufac
ture, there shall be deducted, from the gros
amount ofsales the fegLt, commission, and ex
penses Of sale actually paid, and the dut
amount after the deductions aforesaid An
provided further, that printed b. Oks. magazines
paml hlets, newspapers, reviews, and ether smi
M lar printed publications; boards, shingles, an
other lumber and timber; slaves, hoops head
ings, and timber only partially wrought and un
finished for chairs, tubs, Ias, snaths, lasts, she
iron not advanced beyond s,abs, blooms, or loops
maps aud charts; charcoal alcohol, made o
manufactured of spirits or materials upon whic
the dutes imposed by this t shall have bte
paid; plaster or gypsum malt burning auiC
printers ink, fl x prepared for texiio or feitin
purp ses until actually woven or fitted into ia
brics fer consumption; all flour or meal mad
from grain tread and breadstuhs; pearl barle
and split peas butter. cheese, copcent ated mi
bullion, in the manufacture OF silverwire, br cl
lime, Roman cement, draining tiles, marb e, ,lslat
building BtOBo, COpptrr III lkuO'oOE pieos lcou
pigs or bars, shall not beregarded rs manufa 'tur
within tie meaning Of this act Provided, Ina
whenever, by the provisions Of this oct, a DUTY
imposed upoa any article removed for consuml
ton sa!e, IL shall apply only to such articles
are manufactured on or after the lst day Of Al
- gust 1862, and in such are manufactured 40
not removed from the place Of the msnufactui
prior to that date. -
Sec rs. And be it further enacted, That 0
and after the lst day of August, 1867, there sha
be levied, collecte and "a on all sales Of real O.
kf1vaC In
at auction mot including siles ofstocks, bonds, at
other securities, duty of one tenth of one pt
centum on the gross amount Of such sales, and e'
cry auctioneer making such sales as aforesai
shall, at the end Of each and every month, witt
in ten days thereafter, make O list or return
the Asgistsnt Assessor Of the district of the gro
amount OF all such sales, made afosesaid, vii
an ouu ofduty which has or may accrue thereo
when list shall have annexed thereto q declar
tior under oath or efiraation, in form or mann
as may be prescribed by the Commissioner of 1
tern Res enie, that the SAINT Is true aud corres
and shall at the time, Aforesaid, pay TO the q
I.ctor OF deputy Hector the amount Of duty
tax due h ereutoa as aforesaid, and in defal
thereof shall be subject to and pay penalty
$500. In all cases OF delinquency 10 making g
list or payment, the asses ment and coIlecti
shall be made IN the manner prescribed IN 7
provisions Of this act: Provided, That no d.
shall be levied under the provisions Of this sect
upon any faIes BY Judicial or executive officers
virtue ofa Judgment or decree OF any court,
10 public sales m ade by executors or admiuist
SEQ. IT. And be II farther enacted, That fr
and after the said 1st day Of August, 1862, th
shall be levied, colleeiei, and pala, BY any per-
or persons owning. possessing, or keeping q