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

IhE IAA LAW.
AN ACT TO prortde internal rercnue 10
support The Government and pay Interest
on The Public Debt.
Sec. 65. And be it further enacted,
That where the annual gross receipts
of sales of any apothecaries, confec-
TONERS, cating-houscs, tobacconists,
or retail dealers, shall not exceed the
sum of one thousand dollars, such
apothecaries, contcctioncrs, eating
houses, and retail dealers shall not
be required to take ont or pay for
license, any thing in this act to the
contrary Notwithstanding the amount
or estimated amount of such annual
sales to be asccrtaincd or estimated
i'm such manner as the Commissioner
of Internal Revenue shall prescribe,
and so of all other annual sales or re-
ceipts, where the rate of the license
is graduated by the amount of sales
or receipts.
Sec. &c. And be it further enacted,
That nothing contained in the preced-
ing sections of this act, laying duties
on licenses, shall be construed to re-
quirc license for the sale of goods,
wares, and merchandise made or pro-
duced and sold by the manufacturer
or producer at the mandatory or
place where the same is made or pro-
duced to winners who sell, at the
place where the same is made, wine
of their own growth nor to apothe-
carries, as to wines or spirituous llq-
uors which they use exclusively i'll the
preparation or making up of medicines
for sick, lame, or diseased persons /;
nor shall the provisions of paragraph
number twenty-seven extend to physl-
clans who keep on hand medicines
solely for the purpose OF making up
their own prescription for their own
patients.
Sec. 6!. And be it further enacted,
That no license hercinbefore provided
for, if granted, shall be construed to
authorize the commencement or con-
tinuation of any trade, business, occn-
patton, or employment therein men,
toned, within any State or Territory
Of the United States in which it is or
shall be specially prohibited by the
laws thereof or in violation of the
laws Of any State or Territory : Pro-
vidcd, Nothing in this act shall be
held or construed SO as to prevent the
several States, within the limits there
of, from placing duty, tax, or license,
for State purposes, on any business
matter or thing on which duty, tax,
or license is required to be paid by
this act.
MANUFACTURES, ARTICLES, AND PRODUCTS.
Specific and dd rdi0rcm duty.
Sec. 6S. And be it further enacted,
That on and after the first day of Au-
gust, eighteen hundred and sixty-two,
every individual, partnership, firm,
Association, or corporation, (and any
word or words in this act indicating
or referring to person or persons
shall be taken to mean and include
partnerships, firms, associations, or
corporations, when not otherwise de.
signated or manifestly incompatible
with the intent thereof shall comply
with the following requirements, that
is to say
First. Before commencing, or, il
already commenced. before continu.
ing, any such manufacture for which
he, she, or they may be liable to be
assessed, under the provisions of this
act, and which shall not be different
ly provided for elsewhere. within thir
ty days after the date when this act
shall take effect, he, she, or they shall
furnish to the assistant assessor 9
statement, subscribed and sworn to
or affirmed, setting forth the place
where the manufacture is to be car
ried on, name of the manufactured
article, the proposed market for The
same, whether foreign or domestic
and generally the kind and quality
manufactured or proposed to be man
ufactured.
Second. lie shall within ten days
after the first day of each and ever,
month, after the day on which thi
act takes effect, as hereinbcfure men
toned, or on or before a day prescri
bed by the Commissioner Of lnterna
Revenue, make returns Of the pro
ducts and sales or delivery Of sucI
manufacture in form and detail q
may be required, from time to time
by tho Commissioner Of Internal Rev
cnuc.
Third. All such returns, statements
descriptions, memoranda, oaths an
aflirmations, shall be in form, scope
and detail as may be prescribed, froI
time to time, by the Commissioners
Internal Revenue.
Sec. 90. And be it further enacted
That upon the amounts, quantitie
and values Of produce, goods, ware
merchandise, and articles manufactu
cd and sold, or delivered, hereinait,
enumerated. the manufacturer therco
whether manufactured for himself I
for others. shall pay to the collector
internal revenue within his distrie
monthly, or on or before a day to
prescribed by the Commissioner
Internal Revenue, the dnties on su'
manufactures Provided, That VIII,
thread is manufactured and sold or
livered exclusively for knitted fabric
or for weaving or spooling, as prov
ded for in the scventy-iifth section
this act, the duties shall be assess,
on the articles finished and prepar
for use or consumption to the par
50 finishing or preparing the sam