The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

brass, gold, silver, horn, ivory, bone, bristles.
wholly or in part, or of other materials. not In
! this act Otherwise provided for, duty Of 3 Der
centum, ad valorem: Provided, That ON ali
cloths, dyed, printed, beached, manufactured
into other fabrics, or otherwise prepared, on
which duty or tax shall have been paid before
! the same we're 80 dyed, printed, bleached, man.
ufactured, or prepared, the said duty or tar of
| 8 per eentum shall be assessed only upon the
| increased value thereof; and provided further.
That on all addressed leather, and deer skins
dressed or smoked, manufactured into gloves
mittens or other articles, on which duty or tax
shall have been paid before the same were 40
manufactured, the said duty or tax shall be as
sessed only upon the increased valuations; and
provided further, That on all addressed leather
and deer skins, dressed or smoked, manufactured
into gloves, mittens, or other articles on which
duty or tax shall have been paid before the
same were 80 manufactured, the said duty or
tax Of per cent. shall be assessed only upon the
increased valuation: And provided, further, in
estimating the duties upon all articles manufae-
tured when removed and sold at any other
place than the place of manufacture, there shall
be deducted from the gross amount of sales the
freight, commission, and expenses of sale ac-
tually paid and the duty shall be assessed and
paid upon the ret amount after the deductions
as aforesaid: And provided, further, that printed
books, magazines, pamphlets, newspapers, re-
views. and other similar printed publications;
boards, shingles, and other lumber and timber.
slaves, hoops, headings, and timber only par
TALLY wrought and unfinished for chairs, tabs.
pals, snathes, lasts, shovel and fork handles:
NEUTRALITY-SUSPICIOUS.; pig-iron, and iron no. ad.
vanced beyond slabs, blooms, or loops; maps
and charts; charcoal, alcohol, made or manu-.
featured of spirits or materials upon which the
duties imposed by this act shall have been paid:
plaster or gypsum; malt; burning fluid; prinse.s'
ink; fax prepared for textile or telling purposes.
until actually woven or fitted into fabrics for
consumption; all -four or meal made from grain:
bread and breadstuffs; pearl barley and split
peas; butter; cheese; concentrated milk bullion.
in the manufacture of silverware brick; lime;
Roman cement, draining tiles; marble; slate;
building stone; copper, in ingots or pigs; and
lead, in pigs or bars, shall not be regarded as
manufactures within the meaning of this act
Provided, that Whenever by the provisions of
this act, a duty is imposed upon any article re.
moved for consumption or sale, it shall apply
only to such articles as are manufactured on or
after the first day of August, 1852, and to such
as are manufactured ard not removed from the
place of manufacture, prior to that date.
AUCTION SALES. .s..-.
Sec 76. And be it further enacted, That on
and after the LIST day of August, 1852, there
shall be levied, collected, and paid on all sales
of real estate, goods, wares, merchandise, srti.
Giles, or things at auction, not including all sales
Of stocks, bonds, aud other securities duty of
one-tenth of one per centum on the gross amount
of such sales, and every auctioneer making such
sales, as aforesaid, shall, at the end of each aud
every month, or within ten days thereafter,
make list or return to the assistant assessor of
I,str. NJ oP n Ill,
made as aforesaid, with the amount of duty
which has accrued, or should accrue thereon,
which list shall have annexed thereto declara-
ton under oath or affirmation, in form or man. ;
ner as may be prescribed by the Commissioner
of Internal Revenue, that the same is true and
correct, and shall at the same time, as afore-
said, pay to the Collector or Deputy Collector
the amount of duty or tax due thereupon, as
aforesaid, and in default thereof shall be SUBJ
ject to and pay penalty of $500. In all cases
Of delinquency in making said list or payment,
the assessment and collection shall be made in
the manner prescribed in the provisions of this
act: Provided, That 10 duty shall be levied
under the provisions of this section upon any
sales by judicial or executive officers making
auction sales by virtue of judgment or decree
Of any Court nor to public sales made by exc.
cutors or administrators.
CAhhlAGES, fACdlS, bALLlAhD.lAbkkS, UNO HLATBs
Sec. n. And be it further enacted, That
from and after the said LIST day of August, 1862,
there shall be levied, collected, and paid, by any
person or persons owning, possessing, or keep.
ing any carriage, yacht, and billiard-taole, the
several duties or sums Of money ct down in
figures against the same respectively, or 9th
erwise specified and set forth in schedule
marked A. ...a. gas
lScHEDULE Al .., gg-
CARRIAGES, BILLIARD. TABLES, AND PLATE. -
Carriage, gig, chaise, phaton, wagon,
buggy.wagon, caryall, rockawav, or 9TH 2
er like carriage, the body of which rests ,',s
upon springs of any description, kept 'f'r
for use, and which shall not be exclu-
sively employed in husbandry or for 2" e
the transportation of merchandise, and
valued at S75 or over, including the
harness used Herewith, when drawn by
one horse. Observation-Disclosures. 81 90
Carriages OF like description, drawn BY ~
two horses, and any coach, hackney b
coach, omnibus, or four wheel carriage,
the body of which rests upon springs ess
of any description, which may be kept H-
a for use for hire, or for passengers, and lfa
which shall not be exclusively employed 2.
in husbandry or for the transportation of 2
merchandise, valued at $75, and not ex-
ceeding $500, including the harness used 4.
Herewith, drawn by two horses or '',
70 more. :. .................. 2 90
Carriages of like description, when val 2.
ued above $500, and not exceeding $500, 8 90
Carriages of like description, valued above
sou. ................. 10 W
Pleasure or racing vessels, known as IS
yachts, whether by sail or steam, under
the value of $500. -. ............. s 90 &
Yachts valued above 5000, and not ex- 49, b
-ceeding 81 900. 90
And for eachs additional $1,000 in value
of said yachts. .....10 90
Billiard tables, kept for use. .......... 10 90
Plate of gold, kept for use, per ounce troy, so
Plate of silver, kept for use, per ounce troy, 8
Provided, That silver spoons or plate Of
silver, to an amount not exceeding 40 go
ounces, as aforesaid, belonging to any
one person, shall be exempt from duty. aEg
SLAUGHTERED CATTLE, HOGS AND SHEEP.
Sec. IS. And be it further enacted, That on
and after the first day of August, 1862, there
shall be levied, collected, and paid by any per