Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-30

half of one cent per pound on all cotton
held or owued'by any person or persons,
corporation or association, of persons; ans
such tax shall be lein thereon in the pos
session of any person whomsoever. And
further, if any person or persons, corpora
ton or association of persOns, shall remove,
carry, or transport the same from the place
of its production before said tax shall have
been paid, such person or persons, corPO-
ration, or association of persons, shall for
felt and pay to the United States double
the amount of such tax, to be recovered in
; any court having jurisdiction thereof
Provided, however, That the Commission
er of Internal Revenue is hereby author
lied to make such rules and regulations as
he may deem proper for the payment OF
said tax at places different from that Of the
Z production of said cotton And provided,
further, That all cotton owned aud held by
any manufacturer of cotton fabrics on the
FIRST day foil October, eighteen hundred
and sixty-twO, and prior thereto, shall be
exempt from the tax hereby imposed;
On all manufactures of cotton, wool,
silk, worsted, fax, hemp, jute, Iudiau-rub-
ber, gutta-percha, wood, willow, glass, pot
tery-ware, leather, paper, iron. steel. lead,
tin, copper, zinc, brass, gold, silver, ivory,
horn, boae, bristles, wholly or in part, or
of other materials, not in this act other
wise provided for, a duty Of three per cen
tum advalo!em Provided, That on NIL
cloths dyed, printed. bleached, manufhctur
ed into other fabrics, or otherwise prepared,
on which duty or tax shall have been
paid before the same were SO dyed, printed,
bleached, manufactured, or prepared, the
said duty or tax OF three per ceutum shall
be assessed only upon the increased value
thereof: And provided, further, That on
all Oil-0ressed leather, and deer skins dress
ed or smoked, manufactured into gloves,
mittens, or other articles on which duty
or tax shall have been paid before the same
were so manufactured, the said duty or
of three per centum shall be assessed oniy
upon the increased valuation thereof: And
provided, further, That in estimating the
duties upon articles manufactured when re-
moved and sold at any other place than the
place of manufacture, there shalt be de-
ducted from the gross amount of sales the
freight, commission, and expenses of sale
actually paid, and the duty shall be as-
sessed and paid upon the next amount after
the deductions as aforesaid; And provided,
further, That printed books, magazines,
pamphlets, newspapers, reviews, and all
other similar printed publications; boards,
shingles, and all other luC1ber, and timber:
staves, hoops, headings, and timber only
partially wrought and unfinished for chairs,
tubs, pals, snaIhes, lasts, shovel and fork
handles; umbrella stretchers; pig iron, and
iron no: advanced beyond slabs, blooms, or
loops; maps and charts; charcoal; alcohol
made or panufactured of spirits or mate
rials upon which the duties imposed by this
act shall have beer paid; plaster or gyp-
sum; malt, burning fluid, printers ink; FAX
prepared for textile or fsltiug purposes,
until actually woven or fitted into fabrics
for consumption; nll -four and meal made
from grain; bread and breadstufs; pearl
barley and split peas, butter, cheese, con
centrated milk; bullion, in the mannfac-
. ture of silVerwhTe; brick; lime; Roman ce-
ment; draining tiles; marble; slate; building
stone, copper, in ingots or rigs; and lead,
in pigs or bars, shall not be regarded as
manufactures within the meaning of this
act Provided, That whenever, by the pro-
visions of this act, duty is imposed upon
any article removed for consumption or
sale, it shall apply only to such articles as
are manufactured on or after the first day
ofAugust, eighteen hundred and siXty-tWo,
and TO such as are manufactured and not
removed from the place of manufacture
prior to that date.
AUCTION SALES.
Sec. 7G 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, or merchandise,
articles. OF things, at auction, including all
sales of stocks, bonds, and other securities,
duty of one-tenth of one per centum on
the gross amount OF such sales, and every
sucIioueer making such sales, as aforesaid,
, shall at The end of each and every month,
or within ten days thereafter, make 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 accrued, or should accrue there
on, which list shall have annexed thereto a
declaration under oath or affirmation, 10
form and manner as may be prescribed by
the Commissioned of Internal Revenue,
, that the same is true aud correct, aud shall
{ at the same time, as aforesaid, pay to the
collector or deputy collector the amount ol
duty or tax thereupon, as aforesaid, aud in
default thereof shall be subject TO pay q
: penalty of five hundred dollars. In all
cases of delinquency in making said list
: or payment the assessment and collection
) ahall be made in the manner prescribed in
the general provisions Of this act: Pro.
vided, That no duty shall be levied under
the provisions of this section upon any
, sales by Judicial or executive officers
making auction sales by virtue of judg.
!, ment or decree OF any court, nor to public
GALES made by executors or administrators
| CARRIAGES, YACHTS, BILLiARD-TAsLEs, ANr
PLATE.
r Sec H., And be it further enacted, That
from and after the first day of May, eIgh.
r teen hundred and sixty-two, there shall be
levied, collected, and paid, by any person
or persons owning, possessing, or keeping
r any carriage, yacht, and billiard-table, the
several duties or sums of money set down
f in figures against the same respectively, OF
otherwise specified and set forth in sche-
dule marked a.
E CARRIAGES, YACHTS, BILLIARD TABLES, ASn
PLATE.
Carriage, gig, chase, pheton, wagon.
r buggy.Wagou, csFryall, rock sway, or other