New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01
Continued from Fourth prRe.


be and are exempt from duty: Provided, That thls
sball not apply TO any business or transaction where
one party furnishes the materials, OF any part ihcre
of and employs another party TO manufacture make
or finish the goods wares, dud merchd'Glse Ga Sin
cles paving or promising 10 pay therefor, and re-
Ceiying the goods, wares, aud Merchandise or ART
icles.
SEC. ~ And be it further enacted, That the value
and quantity Of the goods wares, ana melchanolHe
REQUIRED 10 be stated aforesaid, and subject 10 an
sd vslorem duty, shall I've estimated 6v the actual
sales made by the manufacturer, or by his, her, OF
their agent person or persons acting III his, her
or their behalf; aud where sucA goods, wares ana
merchandise have been removed for consumption, OF
for delivery TO Others or placed CA smpbOad or are
no longer within the custody and control OF The man
f.ctuIer or manufacturers bis or their agent not
being IN his her or tbelr factory, store, OF ware
house. the value shall be estimated by the average
Of the market value of tie like goods wares, alo
merchant Use, during the time when me same woWd
have become liable to and charged with duty.
SEC. 10. And be it further eGacted. That from and
after the ad lst day of August, 1867, upon The art
gicles. goods, wares, and merchandise hereinafter
mentioned which shall thereafter be produced and
sold or be manufactured or mnOe and sold, or re-
moved for consumption for delivery TO others than
agents Of the manufacturer or producer wItnn Inc
United States or territories hereof there shall he
levied, collected, and paid the following duties, TO
be paid by the producer or manufacturer thereof
chat Is 10 say:
On candles, OF whatever material made, > per
centum ad valorem.
On all mineral coal, EXCEPT such ss is known in
:bs trade &c pea coal ana dUst coal 81 cents per tun
Provided, That for all contracts o. lease Of coal
lands made before the let day of April, TO- The les
zee shall pay the tax.
On lard oil, mustaTd-seed oil, inseed oil and on
nil animal or vegetable oils not exempted nor
provided for elsewhere, whether pure or sduiter.
ated, 2 cents per gallon: Provided, That red
oil or olec scio, produced in the manufacture o.
candles, and used es maleciai In the manufacture
of SOAP parahine, whale and lisa oil, thall be e&-
empted from this duty.
On gas Illuminating MADE of coal, wholly or in
part or any other material, when the prOduct shall
be not above 500 600 cube fe,t per month, cent?
per 1000 cubic feet; when tie product snail he
sboye 100000, and NOT exceeding 5000 UDo OF cubic
feet per month, 10 cents PER 900 cubic feet Whel
the product shall be above 100000, - cents per
1000 cubic feet; ana tie general average OF me
monthly product for the year preceding the rel nf
required by this act stall regulate the rate u duty
herein imposed; and where any Gas company shall
not have been In operation for tie year next pre-
cedng the return aoIesad, thea the rate shall De
regulated upon the estimated average OF the ponthy
product: PROVIDED, Thst ,he product required 20 be
returned by tbs at sh4li Ne understood 90 De The
product charged in the bills actually rendered by
any gas company during tue month preceding the
return and all gas Goa p4ues are hereby authorized
10 add the duty or Tax IMPOSED BY tins act
70 the price per thousand cubic feet on oas sold.
Provided further, That all g1s furnished for hcltng
rtreet lanps and not measured, and all gas made Tor
and used BY any hotel, inn, tavern, and private
dwelling-hoase, shall b. subject 10 duty aic may
De estimated and If the reuin IN any ease shai be
lnderstatcd or uDderes mated, II sha! he the dnty
Of the Assistant Asse.s OF the district 10 increase
the same he shall deem just and proper And pro-
vded, further That coal TAR produced IN he manu-
facture of Illuminating gas, shd the protuc'S OF the
rehabilitation of coal Tar thus produced, shall lie eX-
smpt froIn duty: Aud provided further, That Gas
Companies so located 10 comYetc with each Other
shall pay the rate imposed by this act upon The
Company having the largest production.
On coal Illuminating oil, refined, produced ~ the
diststion of coal, aspbaum, shale, peat, pe'roio-
mn, rock oil, and all otner umln us 81 ''anees
used for like purpose 10 cents per gallon: Provided,
That such oil refued aud PRODUCED b. the dittiil"-
ton Of coal exclusively sball tie subject 10 pay
duty Of cents per gallon, anything ID tnis Hc, 10
The contrary notwithstanding: And pro. idcj la.
cher That de'iers ~ coal oil sall lee subject 10 all
the provisions Of this ereiDbcore set forth ana
specified applicable to disers OF spurious iqnors,
with regard to licenses, bonds returns, and at other
provisions designed for tue purpose OF asceF'almng
the quantity distilled, and securing the payment OF
duties 80 tar a. the zane may, ~ the judgment %
the Commissioner Of luteruui Revenue, ana GAGef
regulations prescribed 10y him, be neeessHy io'
that purpose.
On ground coffee. and all preparations o, which
coffee forms q part or ~hich j. prepared ior faie as
a substitute for coffee, mills per FOUND
On ground pepper groltd mustard, ground pi-
cnento, ground cloves, pfouud cassia, and ground
ginger, and ali limitations Of the same J cent per
pound.
On sugar, refined, whether loaf, lump, grfnulatef
or pulveTized, . mills per pound.
On sugar, refined or mace from molassef, crap OF
molasses, meadO or conc enlTated inelaco, : nllis
per pound. Oh all brown, huscOyado, or CHARMED
sugars produced directly from the augar-cane, and
not from sorghum or impAee, other than those pre-
iuced by tue rofner, cent per pound.
On sugar can0y and all confectionery, made
wholly q in part of sugar one cent per pound.
On Chocolate, and cocoa prepared, one cent per
pound.
On saleretus, and bicaIbonate Of soda, five mills
per pound. .,.--,
made Of corn or wheat, one and hall mills per
pound, made OF rice or any other material, four
mills per pound.
On tobacco, cavendish, Plug, twist, fine cut, and
manufactured Of all descriptions, not intending snuR
cigars, and smoking tobacco, prepared with all The
stems in, made exclusively Of RI ms valued at
more than thirty cents per pound. hilesn cents per
pound; valued at any sun lot exceeding thirty cents
ler pound, ten cents per pound
on smoking tobacco, prepared with all the stems
IN me cents per pound; On smoking tobacco made
sxclusiyey OF stems, two CENTS per pound.
On snuff, manufacture 81 tobacco ground Dry or
damp, OF all descriptions twenty cenis per pound.
on cigars valued 81 not over FIVE dollars per
thousand, one dollar and iliy cents per thousand.
On cigars, valued Of over five and not over ten
dola-s yer thousand, two dollars yer thousand
On cigars, valued al over ten and not over twenty
dollars per thousand TWO doiarS and lily cents per
thousand.
On cigars, valued a. over twenty dollars per
thousand three dOllars and ty cent? per thousond.
On gunpowder, and ell explosive substances used
tor mining blasting artillery, or sporting purposes,
when valued AT eighteen cenis y,r pouoG or less,
five mills per pound when valued at above eighteen
cents per pound, and not exceeding ihnty cents
per pound, one cent per uoUud; and when valued