The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-07


lecturer or manufacturers OF bis or her agent, not
being 10 his, her thor factory store WAREHOUSE
the value shall be estimated by the average Of The
market value of the llke goods, Wtre and merohnn-
disc, during the tue when the same would have be
come liable TO and charged with duty.
Sec 70. Aad be u further enacted, That from aud
ater the said rst day OfAugust eighteen hundred and
sixty two, upou the articles, goods, wares and mer
cnpndise hereinafter mtntoned, which shal there.
aiter be produced aud sold or be minufacturcd or
lnado ana sold, or removed for consumption, or for
delivery TO others than agents of tho manufacturer
Or producer within tho United states or Territories
Thereof there shah be levied, collected and paid the
following duties, TO be paid by tho pro ucer manu-
iaotnrer thereof, that Is to s,yi
Ou candies, Of whatever material made, three per
oentnm ad vhlorom
on an mineral coais, except such are known In the
trade rs pea co ! ani dust ccal, three and hall
cents ncr ton Gr0rided That for ali contracts q
l0ase OF coal lands made before the FIRST day of
April, eighteen hundred and sixty-two, the lossee
shall pay tho tax.
On lard Oh, mustard seed oil linsoed OIL and on all
animal or vegetable oils not exempted nor provided
for elsewhere, whether pure or adulterated, two
cents per gallon Pr0rided, That red oil or oeic
acid, produced In the manufacture Of eandles, and
used as material In the manufacture Of soap, par
alline whale and nsh oh shall be exempted tom
this duty
On gas iurnmatpg, made OF coal, wholly in part
or any other materiN, when the product shall be
not above ave hundred thousand cubic feet per
month, Ave cents per thousand cubic feet when
the product shall be- above ve hundred thousand and
exceeding
ten cents per one thousand oublc feet whom the
product shall be above i've millions, fteen cents per
one thousand cubic feet and the general average OF
the monthly product for the year preceding The re-
turn required by this ACT shall regulate the rate Of
duty herein imposed aud whore any gas company
shall uot have been in operatou for the year next
preceding tho return as Aforesaid, then the rate
shall be regulated upon the estimated average OF
the monthly product Pr0rided, That the Lf0iuct
required 10 be returned by this act shall be under
stood to be tho product charged in tho bills actually
rendered by any gas company durlhg inc month
preceding theTelurn, and all gas companies are here
by authorized 70 add the duty or tax imposed by this
act to the prico per thousand cubic feet on gas snd
PrOrded, Further, That all gas furnished for lighting
street lamps, and not measured, and all gas made
for and used by any hotel, inn tavern, AM private
dwelling house shall be subject 10 duty, and may
be estimated and " the returns IN any case shall
be under stated or under estimated II shall be the
duty Of the assistant Of the district TO TO-
crease the same az be shall deem Just and proper
And roridsd, further, That coal tar produced in the
manufacture Of illuminating gas and the products or
the dstillaton Of coal tar thus produced shall bo
exempt from duty And proridsd, further, That gas
companies 80 located rs 10 compete with each other
shall pay the rate Imposed by this act upon the
company having the largest productions
On coal Illuminating oil, refined, produced by the dis
tilation Of COAL asphaltum, shale peat petroleum,
or rock oil and all other bituminous substances,
used for like purposes, ten oohts per gallon No
Ui,isd, That such Oil refined aud produced by the
distation OF cod exclusively shall be subject TO
pay duty OF eight cents per gallon, anything N
uisd, t,pthe- That distillers Of coal oil shall DO
subject all the provisions OF this act hereinbcfore
set forth and specified, applicable TO dstnlors Of
sprituous liquors, with regard 10 licenses, bonds
returns, and all other provisions designed for the
purpose Of asoertaning the qnanity distilled, and
securing tho payment Of duties as far as the
same may, in the judgment of the Commmis-
soner Of Internal Revenue, and under regula-
tiops prescribed by him, be necessary for that
purpose.
On ground coffee, and all preparations of which
cofeo forms "A part, or which is prepared for
sale AS a substitute for cofoc, three mls per
pound
On ground pepper, ground mustard, ground pimento,
ground cloves, ground cassia, and ground ginger,
and all imitati0nH OF the same, one cent por
pound
on sugar refined, whether loaf lump granulated or
pulverzed, two mills per pound
On sugar, refined or made from molasses syrup Of
moasses, melado or concentrated mela1o, two mills
ON ali brown Muscoyado, or clarified spgars produced
directly from the sugar cane, and not from sorghum
mphee, other than those produced by the rcnner.
one cont per pound
On sugar candy and ali confectionery, made wholly or
In part Of sugar one cent per pound
On chocolate, and cocoa prepared one cent per
pound
90 salcratus and bicarbonate of soda I'VE mills per
pound
Oa starch, made Of potatoes, one mill per pound
made Of corn or wheat, ono and a half mills per
pound made Of rice or any other material, four
mills per pound
On tobacco, cavendish plug, twist fine cut aud man
featured, OF all descriptions, not including snuff,
cigars, and smoking tobacco prepared With all the
stems in or made exclusively OF stems valued at more
than thirty cents pr pound, nfeen cents per pound;
vhluel at any sum not exceeding thirty cents per
pound, ten cents per pound
Ou smoking tobacco prepared with all the stems in,
dye cents per pound
on snuG manufactured tobacco, ground dry or damp,
Of all descriptions, twenty cents per pound
On cigars valued at not over ve dollars per thousand
dollar and hfty cents per thousand
IN etu "A uv va dollars
per thousand, two dtlars per thousand
On cigars valued nt over ten, ard not over twenty
dollars per thousand, two dollars and any cents per
ON cigars valued at over twenty dollars per thousand
three dollars and any cents per thousand;
On gunpOwdor, and all explosive substances used for
mining, blasting, artillery or sporting purposes,
WHOM valued at seightoen cents per pound o. less,
five mills per pound when valued at above eigh.
teen cents per pound, and not exceeding thirty
cents per pound, one cent per pound and when
valued above thirty cents per pound, six cents per
pound
Oa white lead, twenty I've cents per one hundred
pounds
On oxide or nno, twenty-five cents por one hundred
on sulphate OF barytes. ten cents pcr one humid ed
pounds Pfdtided, That white lead, oxide Of zinc,
aud suAhltc of barytes or any one Of them, shall
not be subject 20 any additional duty In oonse-
quence of bong mixed or ground with lmseed
oil, when the uutieH upon all the materials 80
mixed or ground, shall have beon previously actu-
ally paid
On ali paints aad pantors colors dry or ground in oil
in paste with water not otherwise provided for ,
i've per c8ntum AL yalnrem
On clock movements, made 90 run one day, dye
cents e,oh made 70 run moro than one day, ten
cents each
On pins, sond head or other, Eve por oeuwm ad va.
On umbrellas and paris0s, made OF cotton, silk or
other material, Ave per centum nd valurem
On screws, commonly calioi wood screws, one and "A
On ra,r ad irou, and all other iron isaucod beyond
slabs, blooms or loops, and not advanced beyond
ba, or rods, aud band, hoop, and sheet iron, not
thinner than numbor eighteen wire guage, aud plate
iron not less than one eighth OF Ru inch la thick
moss one dollar and nlty cents per ton pu raj ROAD
iron, 'c-rolled seventy five cents per ton band
hoop, and aheet iron thlnner than number eighteen
wire guage plate iron luss than one.eghM OF am
inch In thickness, and cut nails and spikes two
dollars per Ton i'roriied, That bars, rods bands,
hoops sheots, plates, nis aud spikos, mauufao-
turcd from IRON upon which the duty OF one dollar
and ATTY cents has been levied aud paid, shall be
subject only 20 duty Of any cents por ton IN addi-
ton thereto, any thing in this act 90 the contrary
notwltnstand ng ON stoves aad hollow ware one
dollar aud hty Gets per ton uf two thousand
pounds cast on used iOr bridges, baildngs, or
other permanent structures, one dollar per ton
Prcrf.d rtat bar iron used for IKE purposes shall
be charged no additional duty beyond tue spcc DC
daty imposed by this act On steel la ingots, bars,
sheets or wire not less than one-t0urth OF an noh
less, four dollars per ton valued at above seven
cents pee pound, and not above eleven cents per
Mound. ikhl uoNara pcf Ton valued above eleven
cents per pound, ten dollars per ton
on paper Of all descriptions, including paste board
and binders boards, three pcr oentun al valorem,
On soap, CASTLE, palm OIL orssve, aud soap Of al
other descriptions, white or collTed, except soft
SOAP and soap otherwise provided nr valued not
above throe and a halt cents per pouud, ooe mill
per pound valued at above thi ee and hall cents
per pound, ave mills per p1uud
On soap, fancy, scented, honey, cream transparent
adi al descriptions Of toilet and shaving soap TIVE
couis per pound
on salt iour por ono hundred pounds
on pickc and preserved fruiH aud on ul preserved
meats nsh and shell ash in caus Dr air ugut pack
aFcs, dvc pcrcontum adyal)rcm
On Vlue aud gelatno Of an descriptions n tae solid
state, hyo mills per pound
On qlut ard cement made wholly or in part Oi glue
49, . aia tp tha ltauid state t,gaut ave cents PEI