The Emporia news. [volume] (Emporia, Kan.) 1859-1881, 1862-08-16
served meats. fish and shell fish, in cas-

iOAAUIClLdS dHO pdEdSOISS .
IVarnish, made wholly or in part of gum
coPals or other gums of substance, 5
son all cloths, dyed, printed, bleach
ed, manufactured into other fabrics, or 9TH
erwise prepared, on which duty or tax
shall have been paid before the same
were SO dyed, printed, bleached, manu-
featured or prepared; and on 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 so manu-
featured, the manufacturing duty or tax of
per cent. shall be assessed only on the in
creased valueSthereof.
I ExEMPTIoNs.-The following are not re-
garded asssl8nnfactures Printed books,
and other similar printed publications;
boards, shingles, and other lumber and tim
Der; slaves, hoops, headings, and timber
only partially wrought and unfinished for
chars, tubs, pals, snathes, lasts, shovel and
fork handles; umbrella stretchers; pig iron.
and iron not advanced beyond slabs, brooms,
or loops; maps and charts; charcoal, alco-
hol, made or manufactured of spirits or ma
terials upon which the duties imposed by
this act shall have been paid; plaster or
gypsum; malt; burning fluid; printers ink;
flax 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; con-
centrated milk; bullion, in the manufacture
of silver ware; brick; lime; roman cement;
draining tiles marbles slate building
stone; copper in ingots or pigs or bars.
har hn Of he
manufacture Except in the case of spiritu
amount to 5000; and in all cases where
manufactured for private use.
Penalty for any violation or refusal to
comply with the provision of the act re-
quiring notice to be given to the assessor of
any manufacture liable to be assessed, and
monthly returns to be made of products,
sales, &C., $500; for neglect to pay duties,
forfeiture of goods.
CARRIAGES, YACHTS, ETC.
Carriages of every description, the
bodies of which rest upon springs,
kept for use, and not exclusively en-
ployed in husbandry or for transport
alton of merchandise, valued with
harness used Herewith at $75 and
drawn by one horse, 81.
ditto and any carriage let for hire, or
for passengers, not used exclusively
as above stated, valued at $75 and not
exceeding 5000, by two horses or
more, 9.
ditto above $50 and not exceed $500, 5.
ditto, above 900 dollars, 10.
Pleasure or racing vessels known as
yachts, whether by sail or steam,
under value of 900 dollars, 5.
do. above 600 and not exceed'g l, 200, 10.
do for each additional l 200 in value, 10.
Billiard tables kept for use, 10.
Plate of gold kept for use, per oz.Troy, so
Plate of silver, exceeding 40 ounces,
per ounce Troy, .OS
INCOMES, DIVIDENDS, ETC.
Dividends paid by all banks, trust COM
panies and savings institutions, and by
all fire, marine, life, inland, stock, and
mutual insurance companies, and all sums
added to the surplus or contingent funds, 8
from railroads and interest on railroad
bonds, 3
Penalty for default of banks, railroads,
or in mading returns, 500 dollars.
Salaries of Government employees, civil,
military or naval, including Senators and
Members of Congress, when exceeding
$500 per annum, on the excess thereof, 8
residing in the United States, derived
from any kind of property, rents, inter
est, dividends, salaries, or from any pro-
fession, trade, employment or vocation
carried on in the United States or else
where, or from any other source what
ever, if such annual income is above
$500 and does not exceed $4,000, on
the amount over $500, 81
exceeding $4,000, on the amount over
$780,, 81
Income, gains, profits, rents and divi-
dends, accruing upon any property; Sc
curities, and stocks owned in the United
States by any citizen thereof, residing
abroad and not in employ Of Government,
income derived from interest upon notes,
bonds or other securities of the United
States, included in the above incomes,
(whether subject to per per cent. or 5
per cent shall only pay duty of II
EXEMPTIONS. = Salaries of Government I
Employees, &C., under $500. and income de-
lived from interest or dividends on stock,
apital or deposits in any bank, trust COM
ANY or savings institution, insurance. gas,
ridge, express, telegraph, steamboat, ferry
'oat, or railroad company, or corporation,
I any bonds or other evidences of indebt-
dness Of any railroad company or other
which shall have been assessed
r paid by said banks. trust companies, 2
avings institutions, insurance, gas, bridge,
telegraph, steamboat, ferry boat, express
+ railroad companies, as aforesaid, or de-
lived from advertisements or any article
upon which specific, stamp
r ad valorem duties shall have been di-
ectly assessed and paid.
- First navment of income tax due