Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-08-07

provided for, n duty of three pc
ccntum ad valorem: Provided. Tha
, on all cloths, dyed, printed, bleached
manufactured into other fabrics, o
: otherwise prepared, on which dut,
or tax shall have been paid before the
! same were so dyed, printed, blcachet
manufactured or prepared, the said du
!; ty or tax of three per ccntnm shall bC
assessed only upon the increased value
thereof And provided, further, That
on all oildressed leather, and deer
skins dressed or smoked, manufactur-
ed into gloves, mittens, or other arti.
cles on which duty or tax shall have
been paid before the same were so
manufactured, the said duty or tax of
three per centum shall be assessed
only upon the increased valuation
thereof: And provided, further, That
in estimating the duties upon articles
manufactured 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 actually paid, and the duty shall
be assessed and paid upon the nett
amount after the deductions as afore-
said: And provided, further, That
printed books, magazines, pamphlets,
newspapers, reviews, and all other
similar printed publications boards,
shingles and all other lumber and
timber slaves, hoops, headings, and
timber only partially wrought and
unfinished for chairs, tubs, pals,
snathes, lasts, shovel and fork han.
dies umbrella stretchcrs pig iron,
and iron not advanced beyond slabs,
blooms, or loops maps and charts ::
charcoal alcohol made or manufac-
turcd of spirits or materials upon
which the duties imposed by this act
shall have been paid plaster or gyp-
sum ; malt burning fluid; printers
ink flax prepared for textile or felt
ing purposes, until actually woven or
fitted into fabrics for consumption
all -four and meal made from grain /;
bread and brcadstufis pearl barley
and split peas butter cheese con-
centrated milk bullion, in the manu-.
facturc Of silverware brick lime I;
Roman cement draining tiles mar
ble /; slate building stone copper,
in ingots or pigs and lead, in pigs or
bars, shall not be regarded rs manu-
factures within the meaning Of this
act: Provided, That whenever, by the
provisions of this act. a duty is inn
posed upon any article removed for
consumption or sale, it shall apply only
to such articles as are manufactured
on or after the first day of August,
eighteen hundred and siXty-two, and
to such as are manufactured and not
removed from the place of manufac-
ture prior to that date.
AUCTION SALES.
| Sec &c. And be it further enacted,
That on and after the first day of
August, eighteen hundred and sixty
two, there shall be levied, collected
and paid on all sales of real estate,
goods, wares, merchandise, articles,
or things, at auction, including all
sales of stocks, bonds, and other Sc
curities, a duty of one-tcnth of one
per ccntum on the gross amount OF
such sales, and every auctiOneer max
ing such sales, as aforesaid, shall at
the end of each and every month, OF
within ten days thereafter, make q
list or return to the assistant assessor
Of the district of the gross amount OF
such sales, made as aforesaid, with
the amount of duty which has accru-
ed, or should accrue thereon, which
list shall have annexed thereto a de-
claration under oath or affirmation, in
form and manner as may be prescrIb.
ed by the Commissioner of Internal
Revenue, that the same is true and
correct, and shall at the same time,
as aforesaid, pay to the collector oi
deputy collector the amount Of duty
or tax thcreupon as aforesaid, and in
default thereof shall be subject to and
pay a penalty of five hundred dollars
In all cases of delinquency in making
said list or payment the assessment
and collection shall be made in thu
manner prescribed in the general pro
visions of this act: Provided, That NJ
duty shall be levied under the provi
sions of this section upon any sale:
by judicial or executive officers max
ing auction sales by virtue Of judg
. mcnt or decree of any court, nor It
. public sales made by executors or ad
ministrators.
CARRIAGES, YACHTS, BHLIAED-TABLEs AND
PLATE.
Sec. II. And be it further enacted
That from and after the first day O
, May, eighteen hundred and sixty-two
there shall be levied, collected AM
; paid, by any person or persons own
ing, possessing, or keeping any car
, riage, yacht, and billiard table, tn
D several duties or sums of money SC
: down in figures against the same res
: pectively, or otherwise specified am
J, set forth in schedule marked a.
o SLAUGHTERED CATTLE, HOGS AND SHEEP.
n Sec. rs. And be it further enacted
!, That on and after the first day OF Al
r gust. eighteen hundred and sixty-twc
i there shall be levied, collected an
c paid by any person or persons, firms
r companies, or agents or employee
n thereof, the following duties or take.
C that is to say: on all horned cattl
IS exceeding eighteen months ld,slaugl
IS tered for sale, thirty cents per head
D on all calves and cattle under eig|
It teen months old, slaughtered for sal
D. five cents per head ; on all hogs, e!
j. cccding six months old, slaughtere
ID for sale, when the number thus slaug
N tered exceeds twenty in any one yea
r, ten cents per head on all she,
I'd slaughtered for sale, five cents p
m head Provided, That all cattle, hog
and sheep, slaughtered by any pcrs'
d. for his or her own consumption, sh;
a be exempt from duty.
", Sec. 70. And be it farther cnacte
n, That on and after the date on whi
&c, this act shall take effect, any pers'
,e, or persons, firms or companies, or
or o,tS ar ounl,ves thereof whose bu