, 1862-08-09
The National Tax Bill.

ments in which citizens engage that pay, has pass
ed both Houses of Congress, been signed bv the
President and has become law. 1t goes into
operation on the lst of August Below we give
the tax, duty or license each article, and class
of persons named in the law arranging them al
phabetcally and condensing the list from one
that, in the language of the Act would nearly fill
a page of the Bulletin. The bill passed the SEN
ate unanimously; in the House there were seven
votes against it. 1t is not nearly as complicated
as it seems at the first reading many of the du-
ties are stamp duties-the stamp purchased by the
dealer, pasted on the package, and to be added
to the prices. f. Bulletin.
Advertisements in any newspaper or periodical
are exempt when the gross receipts of such papers
are less than Sl,000-over that 3 per cent. In
newspapers that are denied the use of the mails,
where the circulation exceeds 1000 copies, 10 per
cent.
Agreements-stam duty on each sheet Iof pa
per on which they written, 5 cents but where
the agreement is for the rent of house or lands
for less than three years the stamp is so cents; /;
for more than three years, 81.
Ale, per barrel, 81, and for fractional parts of
barrel proportionately
Apothecary's license $40.
/ Appraisements of value or damage-stamp du>
! ty, 3 cents
! Auctoneers license, $40.
Auction sales, IA of l per cent on gross
amount of sales
Banks, on all dividends 8 per cent.
Banners license, tthe term banker not incu-
ding persons engaged in incorporated barks) 400
Beer, per barrel, 81, or fractional parts proper
tiorately. sa
Billiard tables each $40.
Bills Of exchange inland for 800 and less,
whether payable at sight or otherwise, stamp duty
< d nn IL. dnOnO 1
cents; for over 5000 and under $3.50, Is cents ;
for over $3.50 and less than $500, 20 cents for
over $50 and less than $3.50, 80 cents over that
and less than $1,000, 40 cents from $1,000 to
S $780, 60 cents; hom S 800 to $4,000, 81 /;
from $4,000 to $3.50, S 1,50; for every $500
or part of 50, 500 in excess of $4,000, ST..
Bills of exchange Qoreign) drawn in, but paya-
BILE out of the United States. if drawn singly, same
as inland; if drawn in sets of three or more, for
each bill of every set from cents for bill of $3.50
or less, up to 81 for $780, and 80 cents for ev-
cry $500 in excess of $500.
Bills of lading to foreign ports, stamp duty of
ten cents; domestic ports, cents.
Bonds for the performance of official duties, so
cents; of private engagements, stamp duty of so
cents.
Bone, manufactures Of per cent ad valorem.
Books, boards bricks, bullion lin the manufac-
ture of silver ware and burning fluid, are not to
be regarded as manufactures and are not to be
submitted to any rate of duty as a manufacture.
Bowling alleys license, each So.
Brass manufactures, per cent.
Brewers license, $50 if manufacture less than
500 bbs. year, $25.
Brstles, 3 per cent.
Brokers, stock and money, or commercial, IL
cense $50; land warrant brokers' license, $25.
Calf skins tanned, each cents American pat
ent, per cent
Candles, per cent.
Cards, playing, to cents pack.
Calves slaughtered, 5 cents head.
Carriages-1-horse worth $75 or less, S l each /;
2-horse worth from $75 to 5000, 50 worth from.
200 to 600, SIS.
Cattle slaughtered for sale, each 80 cents un-
der IS months, per head, cents slaughtered
for owners own or family use, free. Cattle bro
kers license, $40.
Certificate of stock in any incorporated compa-
ny, stamp duty on each 25 cents; certificate of
profits for not less than $40 and not exceeding
$50, stamp duty, 10 cents for a sum exceeding
$50, 25 cents certificate of damage, &c., by port
warden marine surveyor, stamp duty 25 cents /;
certificate of deposit of money, if for not ex
ceeding 800, stamp duty, 2 cents; for more than
800, cents certificate of any other descrp-
ton, 10 cents.
Charter party for vessels of less than 800 tons,
So; over 800 and less than 600 tons, stamp duty
SIS /; over 600 tons, $40.
Cheese and concentrated milk are not to be con-
s3ered manufactures.
Chemical preparations cordials and medical
packages retailing for less than 25 cents, stamp
duty cent; over 25 cents and less than so cents
duty cents; over IS cents and less than 81, 4
cents; and for every additional so cents of retail
price, stamp cents.
Circus license to exhibit $50.
Chocolate, cloves, cocoa, per pound, l cent ];
coffee ground, per pound, 3 mills
Claim agents license, $40
Clearance, stamp duty 25 cents
Cloth, unprepared, per cent.
Coal, 1-2 per cent; coal oil, refined, per gal
Ion, 10 cents; coal oil distiller's license, $50
coal tar exempt.
Confectonars' license $40. Confectionery, per
pound, cent.
Contracts-stamp duty on each sheet on which
they are written, 5 cents; for rent of houses or
land for years or less, so cents; for more than
3 years ST. Brokers' notes of hand-stamp du-
ty 10 cents.
Conveyances for property worth over 500 and
less than S 200, ST.; over S 900 and less than
$4,000, 50; over $1,000 and less than $4,000,
$10 over $4,000 and less than 10000, 500
over $4,000 and less than 10000, $30-and so
on up to $l00 for conveyances of property ex-
CeeQlDR
and for every additional 10000 over 50,000 500
;rss,S;,ner manufactures, ad valorem, per cent
Cotton, raw, per pound, u cent? manutae-
lures, 3 per cent.
Coupons, railroad, per cent.
Deeds, stamp duty, 81.
Deerskins, dressed, per pound, cents.
Dentists license $40
Dispatch, telegraphic, stamp duty, one cent
where cost of first 10 words is not over 20 cents
If over that, cents.
Diamonds and emeralds, per cent.
Distilled spirits, lst proof, per gallon, 20 cents
Distillers license, $5Oi if manufacture less than
800 barrels year, $685. of apples and peaches
less than $50 barrels year, $3.50.
Dividends, annual income from, when exceed
ing 5000 and not exceeding $4,000, on the ex
cess over 5000, 3 per cent; exceeding $4,000
and not exceeding $4,000, on excess over 5000
per cent; exceeding $4,000, 7 ID per cent
Annual income from dividends, when realized by
any citizen of the United States residing abroad
and not in the employ of the United States, when
exceeding 5000, on the excess over 600 per cent
Draining tiles are free.
Eating houses, license $40.
Express company receipts, stamp duties, /, z
and 5 cents according to express charge.
Ferry-boats, (horse or steam,) 12 per CEN
oD gross receipts.
Flre insurance company ulNuenusJ D per cent.
Fish, preserved, ad valorem per cent. Fish
oil, exempt.
Flax manufactures, per cent until woven OIL
felled, exempt.
Fruits, preserved, 5 per cent.
Flour exempt.
Gains annual of every person, when exceeding
5000, and do not exceed 10000, on the excess o
gain over $780, per cent; exceeding $4,000
and not exceeding $4,000, on excess over $500
5 per cent.
Gas coal, and all Illuminating, 5 cents per thou