Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

] Ted, manufactured, OF nulSnoo, per cent ad
valorem.. Provided that the. price at which
such skins are usually sold shall determine
/ their value.
! On horse and hog skins, tanned and dressed,
per centum ad yalorem. .tr- t-..ie
On American patent calf skins, per centum
ad valorem.
! : On conducting hose Of all kinds for conduct
ing water or other fluids, duty Of per
! eentum ad valorem.
| / On wine, made of grapes, cents per gallon.
/ On yarnish. made wholly OF in part Of gum
,pal or other gums OF substances, per oentum
I'D valorem.
! On furs of all descriptions, when made up
or manufactured, three per centum ad valo-
rem. y.
/ On cloth and ali textile or felted fabrics OF
cotton, wood or other material, before the
same has been dyed, printed, bleached, or pre-
pared in auy other manner, duty OF three
nor cent ad valorem: Provided, that thread or
warn manufactured and sold and delivered ex-
cusively for knitted fabrics, or for weaving,
( when the spinning or weaving for the manu-
facture of cloth of any kind is carried on
r separately, shall not be regarded as manu-
factures within the meaning of this act; but
/ ali fabrics of cotton, wool, or other material,
/ whether woven, knit, or felted, when finished
for SAFE shall be regarded as manufactures
and be subject to the duty, as above, OF three
!, per cent ad valorem.
On ali diamonds, emeralds, and all other
! iewolry, tax of three per cent ad valorem.
II On and after Oct l, 1862, there shall be le-
: WED, collected, and paid tax of 1s per cent
' per pound on all cotton held or owned by
r any person or persons, corporation or as
! sociation of persons; and such tax shall be a
lien thereon in the possession of any person
e whomsoever And further, if any person or
# persons, corporation, or association of persons,
shall remove, carry or transport the same from
Il the place of its production before said tax shall
have been paid, such person or persons corpo-
ration or association of persons shall forfeit and
pav to the United States double the amount
,r of such tax, to be recovered in any court hav-
If ing Jurisdiction thereof: Provided, however,
,r That the Commissioner of Internal Revenue
is hereby authorized to make such rules and
t. regulations as he may deem proper for the
=. nsyment of said tax O. places different from
O that of the production of said cotton: And
Of proyided further, That all cotton owned and
er held by any manufacturer of cotton fabrics on
" the 1st day of October, 1862, and prior there
an to, shall be exempt from the tax thereby i'm
posed.
he On all manufactures of cotton, WOOL silk,
1g worsted, flax, hemp, jute, india-rubber, gutta-
It's percha. wood willow, glass, pottery ware,
leather, paper, iron, STEEL lead, tin copper, zinc,
nd brass, god silver, horn, ivory, bone, brstles,
its wholly or in part or of other materials not IN
this act otherwise providedfor, duty OF per
lrs centum ad valorem; Provided That on all
,er cloths. dyed, printed, bleached manufactured
into other fabriccs, or otherwise prepared, on
er which duty or tax shall have been paid be-
yer fore the same were SO dyed, printed, bleached
manufactured, or prepared, the said duty or
-er tax of per centum shall be assessed only up
nd on the increased value thereof; and provided
further. That on all oil-dressed leather and
Der deer-skns dressed or smoked, manufactured
yer into gloves mittens or other articles on which
q duty or tax shall have been paid before the
es same were so manufactured, the said duty or
ng tax shall be assessed only upon the increased
Der valuation; and provided further, That on all
en- oil-dressed leather and deer skins, dressed or
lot smoked manufactured into gloves mittens, OF
per other articles, on which duty or tax shall
nts have been paid before the same were so man.
ufactured the said duty or tax of per cent
me shall be assessed only upon the increased val
uation; And provided, further, in estimating
me the duties upon all articles manufactured wher
removed and sold at any other place than the
1ne place of manufacture, there shall be deducted
ad, from the gross amount OF sales the tre1S ht
my commission and expenses of sale actually paid
di- and the duty shall be assessed and paid upor
or the nett amount, and after the deductions al
up aforesaid; and provided further, that printed
,all books, magazines, pamphlets, newspapers, re
views, and other similar printed publications
or boards. shingles, and other lumber and timber
tn slaves hoops, headings and timber only par
10 tally wrought and unfinished for chairs, tubs
pails snathes, lasts shovel and fork handles
lay, umbrella stretchers, pig iron and iron not ad
one vanced beyond Slabs blooms or loops, map
and charts, charcoal, alcohol made or manu-
um featured of spirits upon which the duties i'm
1,,,4 80 oh oil bava ham ,,oid. Ylaofa
ton gypsum malt, burning fluid, printers ink, flax
va prepared for textile or felting purposes, unit
actually woven or fitted into fabrics for con
WIS, sumption, all flour meal made from grain
bread and breadstuffs, pearl barley and spli
nc peas, butter cheese, concentrated milk, bull
ad- ion, in the manufacture of silver ware, bricl
op, lime, Roman cement, draining tiles, marbl
l8 slate, building stone copper in ingots or pig
and lead in pigs or bars, shall not be regarede
.on; as manufactures within the meaning of thi
on act: Provided, that whenever, by the provis
am ions of this act, duty is imposed upon an
of article removed for consumption OF sale,
kes, shall apply only to such articles as are manu-
nds, featured on or after tie first day of Angus
nu- 1862, and to such as are manufactured an
y of not removed from the place of manufacture
sub prior to that case
adj Auction sales.
con- Sec 76 And be it further enacted, Thi
~" on and after the list day OIL August, 1867 theI
nds; shall be levied, collected and paid all sale
ner of real estate goods wares merchandise article
ied' or things at auction, not including all sales
be stocks, bonds, and other securities, duty
enc one tenth of one per centum on the grot
ots, amount of such sales and every auctionet
n OF making such sales, as aforesaid, SHALL at th
10 end of each and every month, or within te
'nts days thereafter make list return to th
per Assisant-Assessor of the district of the gro'
per amount of all such sales, made as aforesai
with the amount Of duty which has accrued
ste or should accrue thereon which list shall sha
a ad have annexed thereto declaration under oat
or affirmation, in form or manner as may pre-
soap scrbed by the Commissioner of Internal Rev
ex- enue, rhat the same is true and correct an
ued shall at the same time as aforesaid pay to tn
val Collector or Deputy Collector, the amount
U.s. duty or tax due thereupon, as aforesaid, an
ent, in default thereof shall be subject to and pa
osp, a penalty of $780, In all cases of delinquenc
in making said list or payment, the assess