Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-29

after be produced and sold, or be mauufac
tured or made aud sold, or removed fol
consumption, or for delivery to others thar
agents of the manufacturer or produceI
within the United States or Territories
thereof, there shall be levied, collected
and paid the following duties, to be pait
by the producer or manufacturer thereof
that is TO say:
On all mineral Goals except such as are
known to the trade as pea coal and dust
coal, three aud half cents'per ton: Pro-
Uided, That for all contracts of lease ofcoal
lands made before the first day of April,
eighteen hundred and siXty-two, the lessee
shall pay the tax.
On lard oil, mustard-seed oil, linseed oil,
aud on all animal or vegetable oils not ex-
empted nor provided for elsewhere, wheth-
er pure or adulterated, two cents per gall
Ion; Proeidsd, That red oil or oleic acid,
produced in the manufacture of soap, par
a[tine, whale and fish oil shall DO exempted
from this duty:
! On gas, illuminating, made of coal,
wholly or in part, or any other material,
when the product shall be not above five
hundred thousand cubic feet; when the
product shall be above FIVE hundred thou
sand and not exceeding five millions of GU
bic feet per month, ten cents per one thou
sand cubic feet; when the product shall be
above FIVE millions fifteen cents per one
thousand cubic feet, and the general aver
age of the monthly product for the year
preceding the return required by this act
shall regulate the rate of duty herein i'm
posed and where any gas company shall
not have been in operation for the year next
| preceding the return as aforesaid, then the
rate shall be regulated upon the estimated
average of the monthly product: Provided,
That the product required TO be returned
| by this act shall be understood to be the
| product charged in the bills actually rem
dered by any gas company during the
month preceding the return, and all gas
companies are hereby authorized to add
the duty or tax imposed by this act to the
price per thousand cubic feet on gas sold.
\ Provided, further, That all gas furuished
! for lighting street lamps, and not measured,
and all gas made for aud used by any ho-
| tel, inn, tavern, aud private dwelling house
| shall be subject to duty and may be es-
timated and il the returns in any case
shall be understated or uuderestimsted
it shall be the duty of the assistant asses
sor of the the district to increase the same as
\ be may deem justnnd proper: And provided,
further, That coal tar produced in the
manufacture of illuminating gas, and the
| products of the redistillation OF coal tar
L Llu6 pEOuuCEu1 5uhll Ut exempt
Aud provided, further, That gas companies
so located as to compete with each other
shall pay the rate imposed by this act upon
the company having the largest production.
/ On coal illuminating oil, refined, pro-
| duced by the distillaiiou of coal, Hsphaltum,
| shaler peat, petroleum, or rock oil, aud all
other bitumiuous substances, used for like
/ purposes, ten cents per gallon Provided,
| That such oil refined and produced by the
1 distillation OF coal exclusively shall be
subject to pay duty of eight cents per
| gallon, anything in this act TO the contrary
Notwithstanding: And provided further,
/ That distillers of coal oil shall be subject
to all the provisions of this act, hereinbe.
| fore set forth and specified, applicable to
distillers of spirituous liquors, with regard
to licenses, bonds, returns, and all other
| provisions designed for the purpose of as
/ certaining the quantity distilled, and Sc
curing the payment of duties, SO far as the
same may, in the judgment of the Commis-
sioner of Internal Revenue, and under reg
ulations prescribed by him, be necessary
| for that purpose.
| On ground coffee, and all preparations of
which coffee forms part, or which is pre-
pared for sale as q substitute fol coffee,
three mills per pound;
On ground pepper, ground mustard,
ground pimento, ground cloves, ground
cassia, aud ground ginger, and all imita-
tious of the same, one cent per pound
On sugar, refined, whether loaf, lump,
granulated or pulverized, two mills per
pound;
0H sugar, refined or made from molasses,
syrup of molasses, melado or concentrated
melado, two mills per pound
| On all brown, Muscayado or clarified su-
gars, produced directly from the sugar
cane, aud not, from sorghum or imphee,
other than those produced by the refner,
one cent per pound;
On sugar candy, and all confectionery
made wholly or in part by sugar, one cent
per pound
On chocolate, and cocoa prepared, one
cent per pound.
On saleratus, and bicarbouate of soda
five mills per pound
On starch, made of potatoes, one mill
per pound; made of corn or wheat, Que
and half mills per pound made of rice
or any other material, four mills per
pound
on tobacco, cayeudish, plug, twist, fine
cut, aud manufactured of all descriptions,
mot including snuff, cigars, and smoking
tobacco prepared with all the stems in, or
made exclusively of stems,) valued at
more than thirty cents per pound, fifteen
cents per pound; valued at any sum not
exceeding thirty cents per pound, ten cents
per pound;
On smoking tobacco prepared with all
the stems in, fiye cents per pound;
On smoking tobacco, made exclusively of
stems, two cents per pound
On snuff manufactured of tobacco, ground
dry or damp, OF all descriptions, twenty
cents per pouud;'' ee
On cigars. valued at over Eve, aud not
over ten dollars per thousand, two dollars
per thousand;
On cigars, valued at over ten and not
over twenty dollars per thousand, two dol
lars aud fifty cents per thousand;
On cigars, valued Mt over twenty dollars
per thousand, three dollars and fifty cents
pes thousand; f.i1'-a