The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25


Sec. To- Aud Be further enaeted, That in Of the
manufacture sale delivery OF any goods, wares
merchandise, articles as hereinafter mentioned, with
compliance the part q the party manufacturing
the same with any of the requirements and regn
laons prescribed in this act in 10 alton thereto the
assis a assessor may upon such inform alton he may
have, assume and estimate the amount and value or
such manufactures, and upon surh lssamed amount
the duties and said duties shall DO collected In
like manner as in case the PROVISIONS OF this rea
thereto had been complied WITH such articles
ali tho foregoing provisions for liens nnes penalties and
forfotures shall ia like apply.
Sec. 49, And b. 10 further eaaetsd, That all goods,
wares and merchandise, or articles manufactu,e ga or
made by any not for sale, but for his
her, or their own consumption, and all goods.
wares and mel cbaIdise, articles manufactured or
made and sold, except spirtuons and malt liquors. ana
manufactured tobacco where the annual product shall
not exceed the of six hundred dollars shall be and
are exempt from duty Prov ided That this shall not
ply to business transaction where one party fur
nshes The materials, ary part thereof and employs
another party to manufacture make, hnsh the goods,
wares and merchandise or articles paying or promising
topay therefor, and receiving tho gosds wares and
merchandise or articles.
Sec "a. be il further enacted That the value
quantity OF the goocs wares and chandise required
70 be stated alore said and subject I'd valorem
duty be by the act al sales made by the
manufac. by his nor their agent person or
persons acting in his, her or their behalf and where
for consumption, or for delivery others placed
shipboard are no longer within tho custody and
troll OF the manufacturer Or manufacturers OF his or
their agent not being in his her their factory,
warehouse. the value shall be etimatod by tho ave
rage Of the market value Of the p goods, and
have become Liable 10 and charged With duty
Sec. rs levies duty Ger ain manufactures and
Rruduc's lSee compilation published IN yesterdays
The following is the section imp slug cotton
On AMI after the rs day OF August, hiecn hundred
and sixty two there shall tie leyie collected and paid
Sax Of ono hail cent per pound on all ctton held
owned by any person or porscns corporation ca
tion Of persons and such tax sia he lien thereon in
the possession OF any person whonsocver And further
any person o. PEI sohs corpo atoms or association OF
persons, shall remove, carry, transport the from
the place of its production becore said shall have
0een paid such persoa or corporation,
citation Of persons shall forfeit and pay to tho United
States double the amount Of sch tax, be recovered
10 any court having sdctiou thereof Provided, how
ever, hat the Commissioner OF Internal Revenue is
HEREBY authorized to make such rules and regulations
ne may deem proper for the payment Of said tax, at
ton: And provided further That all cotton owned ard
held by manufactures cotton fabrics the first
day OF May, eighteen hundred sixtytwo and prior
thereto, shall DO exempt the here by imposed
whenever, by the provisions OF this bfl duty is i'm
posed upon any article removed for consumption SALE
It shall apply only such manufactured
on or after the day Of August, 1862, except
where duty specially assessed upon articles
featured prior TO that date
AUCTION SAFES. e4
Sec &c. And be it fiHther eadcled That and after
the first day OF August eighteen hundred and two
there shall be levied collected and pait all sales
real estate goods wares merchandise articles things
~ auction hot including sales OF Stocks bonds aud other
securities duty OF urth Of per centum on the
gross amount Of such saes and duty tenth of
one cent the gross amount Of all sales Stocks
bonds ana ether securities and every making
such sales aforesaid, shall at the end Of aid
every
return the assistant Of the the
gross amount Ct such made Aforesaid, with the
amount Of duty which has accrued, or should
thereon which list shall have annexed thereto declara
fion under oath or affirmation ia form and
may be prescribed by the Comm ssionsr Of Internal
Revenue that the same Is true and correct and shall at
the same time, aforesaid, pay 70 the. collector
deputy collector the Of duty therelpon
Aforesaid and in default thereof shall be subject and
pay penalty Of five hundred dolIiis In all II
hnqusncy in making said list the
aad collection shall be made in the manner prescribed in
hat n
duty shall be levied under tile provisions OF this section
upon any sales for which no license required by law
Sec. ~ imposes Z tax cattle &C. slaughtered for
sale. [See compilation published in Yesterdays HERALD
Sec. rs. A,d be IL faysay enacted That and after
the date which this act shall take effect any person
or PEI sons, drms or Iass or agents or employees
thereof whose business It Is 70 for
sale any cattle calves sheep shall DC reh cd TO
make and render list at tho end OF month
70 che assistant the district where business
- transacted, stating the number OF cattle, CAFES,
sheep il any as afocsa with the several
rates q duty fixed therein ia this act, together with
thereto declaration OF said persons agents
employees hereof, Aforesaid unGor oath aiirma-
lion N such manner and form as may DO prescribed By
true and correct and SHALL at tho time Of rendering said
st, pay the full amount OF duties which have accrued
or should TO the collector deputy
collector OF tho district aoresaid case Of de-
fault in making the return or payment OF the dutics,
aforesaid the and collection shall be made
IN the general provisions of this act required and in
case Of fraud evasion tho party offending shall forfeit
and pay PENALTY Of ten dollars head for any cattle,
duty il dulentl, withheld eyaded or attempted to
DO evaded Provi ed That the Comm ssione Of Internal
Revenue shall prescribe such further rules and regula
lions may deem necessary for asceEtaniug the
number OF CATTLE calves, hogs and sheep Liable 70
b. ,avad nraar =, ,rovisions Of this aot. :,
kA...oa.,-, :. aeAsoArs AND BOATS.
Sac. TO- And M tier enaccd, That on and AFTER the
person or persons. firms, companies o. corporations
owning possessing or having the care or
. PROF cling power or Of any steamboat other
propelled by steam power shall be subject to and pay
duty oil three per ccnum on the gross amount OF all the
receipts OF such railroad railroads Tor tho transporta
ton OF passengers and upon tho same; and any
person persons, firms, companies or corporations |
manag cement Of any rarad railroads using |
any other power than steam thereon owning possess
ing or having the caro- or manas Of any ferry
boat or vessel used ferry boat. propelled by
horse power, shall 10 subject 10 aud pay duly ofuno
and one half per cenum upon the gross receipts such
railroad ferry boat respectively for the anspora
ton Of passengers and upon said railroads. steam
boats vessels and ferry boats, respectively and any
person or persons, hfns, cmpaies or corporations,
owning, possessing, having the or management
Of any bridge authorized by aw to receive toll Tor tho
transit Of passengers, beasts carriages teams, and
freight OF any description such bridge, shall be
subject 70 and pay duty OF three per centun ON tho
gross amount o. all their receipts CT every description
And tho owner pessess9r person or persons having
the aud management o. eny suca raiead steam
said shall within i've Gays after the cad OF each and
every month, commencing heronbeloro mentioned,
make list return 70 The assistant assessor OF the dis
trict within which sach pcssesso Company
poration may have his its piaco Of business, or where
any such railroad steamboa forr bat Or bridge ioca
ted Belongs cspecivsy, stating The grs IS amount Of
such receipts the month next preceding which return
shall be vehec by the oath or Affirmation OF such own
or, posscssor manager, agent other proper officer, In
the and form q DO prescribed, from limo to
time by tho Commissioner OF In etna fenue and shall
also, monthly a, tho time Of making ssch return pay TO
tho collector deputy cocctor or tho district the full
amount Of duties wnch have accrued such receipts
the month aid and In caso Of neglect refusal
70 make said lists return for the sp1co OF ivo days
after sch ehodd be made Aforesaid, the as
scssor or shall proc cd TO estimate the
aud TO duties payable thereon as here
inbefurc provided other Of delinquency to mako
return purposes Of aseesspont and Tor tho purpose
OF making such assessment, OF ascertaining the
recness u ay such return the books or any such per-
son company poraon snail be subject TO the in
spcction or tho assessor slant assessor his de-