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

On patent or enamelled skrtling leather, one and a
hah cent per square foot
On all solo and rough OF Harness leather, made
from hides imported east OF the Cape uf Good
Hops and ali damaged leather, Eve mills per
On all other sole or rough leather hemook tanned and
| harness leather, seven mills per pound
On AL SOLE OF roggh leather tanned In whole or In
/ part with otk, onecent per pound ll..i s|
ION all finished or curried upper leather made from
leather tanned 10 the interest Of The parties I'm
hshing oF ourryiHg such leather not previously
taxed n the rough except calf skins, one cent per
pound
on bend and butt leather, one cent per pound
Va ofiil leather, ave mills per pound !: l..H
| Ou oil dressed leather, and deer-skins dressed or
smoked, two cents per pound
/ On tanned oalf-skins six cents eachi 900 10 .at..
| On morocco goat, KID or sheep skins, curried
manufactured or finished four per centum al val,
orem Prorided, That the price AZ which such skins
4 are usually sold shall determine their value;
ON horse and hog skins tanned and dressed, four per
On American patent calf skins, ave per oentum ad
on conducting hose Of ankthds for conducting water
! 9r other fluids, duty of three per cehtum ad
valorem ...... .... ..t....HT I.r.r.
| On vine, made Of grapes, Ave cents per gallon;
1 On taFhish made wholly or IN laT, of gnn copa or
other gums or substances, ave per oentum ad val
Il orem
On nrs of all descriptions when made up or manu-.
| featured, three per centum sd valurum -g j. ..I
On cl IN and all textile or knitted ieed fabrics OF
cotton, wool, OF other materials, before the same
has been dyed, printed, bleaehed or prepared IN
any other manner, duty of three per ceutum ad
| val0rem PrOUided, That thread or yarn manu-
iacturdd aud sold delivered exclusively for
Knitted fabrics, or for weaving, when the spinning
| aud weaving for tue manufacture OF cloth of any
Kind Is carried on separately shall not be regarded
| as manufactures withsn the meaning Of ths act
but all fabrics Of cotton, wool or other teeial,
| whether woven, Knit or feted, shall be regarded
as manufactures, aud be subject 10 the duty, as
above, OF three per centuIn ad valorem;
| On all damon s. emeralds, and all other jeWelry
| tax Of three per centnm ad valoTem f.tIf
on and aher the hrst day OF October, eighteen hun
dred and sixty Two, there shall be levied, collect
| cd, and paid, a tax Of one-har Of one cent per
| pound on all cotton held Or owned by any person
or persons, corporation or association Of person
and such tax shan be lien thereon in 1he posses
| sion Of any person whOmsOever. Add further, II
any person or persons, corporations, OF associa.
tiOn Of persons shall remove, carry, or transport
| the same from the place OF ts projection before
sail tax shall have been paid su u,h person or per.
sons, corporation, or association VI persens, shall
forfeit and pay to the United states double the
amount Of such tax, to be recovered in any Court
| havug jurisdiction thereof; prorided, hotcorer
That the Commlssonor Of Internal Revenue Is
/ hereby authorized to make such rules and regu a
| lions as he nay deem proper for the payment Of
| said tax at places different from that Of the pro
duotion OF said cotton 4Hd pr0yidsd, further That
| oil cotton owned and he'd Dy any msnufaetqrer
teen hundred and sixtytw snd prior thereto shall
| be exempt from the tax hereby imposed
On all manufactures Of cotton, wool, silk, wo sted,
willow, glass, pottery ware, leather, paper iron,
| steel Lead tin, copper, nc brass, gold, silver,
4 horn, ivory, hOue. UftHtUt, Wholly or IN paEt Of
other materials. not in this act otherwise provided
| for, a duty OF three per ccntum al vaorem Pro-
bilod, That on all cloths, dyed, pilted bleaohed,
Manufactured into other fabrics, or otherwise pre-
pared, on which a duty tax shall have been paid
| before the same were so dyed, printed bleaohed,
manufactured or prepared tue sad duty or tax Of
three per centum shall be assessed only upon the
| increased value thereof Aud prorided, Further,
That on all oil-dresssd leather, and deer skins
dres cd or smoked, manufactured, toto gloves, NIT.
| tens or other articles on which duty or tax shall
| have been paid before the same were 50 anu lac.
| tured, the said duty or tax OF three per cedtum
shall be assessed odiy upon the Increased valuation
thereof And propiied, further, That in estida 1 Z
the duties upon articles manuiactu ed when re
| moved and sold At any other place than the place
| Of manufacture, there shall be deducted from tie
gross amount Of sales the freight, comm ssion and
expense Of sale actually Iaii, aud the duty all be
assessed aud paid upon the net amount after the
deductions aforesaid AHd prOridsd 6tdther,
| That printed books, msgazines, pamphlets, news
papers, reviews, and all other similar printed pub
hcitons boards, shingles, and all other lumber
| and timber stavel, hoOps, headings aud timber
only partially wrought aud unfinished for chairs,
tubs, psils, snaths, sss, shovel and fork handles
umbrella stretchers pig IRON, and iron not ad
yancod beyond slabs, blooms or loops; maps and
charts charcoal, alcohol made or manufactured OF
OF spirits or materials upon which the duties mpos-
ed by this act shalt have beon paid plaster or
gypsum malt burning tuid printers ink fax
prepared for textile foting purposes until actu.
ally woven or 0ttgd into fabrics for cOnsumpti m
all -four tnl meal made from grain bread and
brsadstuis pearl barley and split peas butter
cheese concentrated milk bull on, In the manu-
fucture Of syerwAre brisk lime hOman
cement draning tiles marble slate ; building
| stone copper, in ingOts pigs and lead In pigs
or bars, shall not be regarded as manufactures
within the meaning OF this act Provtded, That
| whenever, by the prOyisions Of this act duty il
| imposed upon ny article removed for consumption
or sale, II shall apply only to Tuch artces as
manufactured on or after the first day Of August,
eighteen hundred and sixty 1.-TWO, and q such as
| are manufactured and not removed from the place
OF manufacture prior TO that dat,.
AUCTION SALES
Sec. 70. Aud Be Il hiriAsr enacted, That on and
after the hrst day OF August, eighteen hundred and
| sky two, there shall be levied, coll 'oted, and
paid on all sales Of real estate, goods, wares,
chandise articles or thing8, at auction, including
all sales Of stocks, bonds aud other securities,
duty Of one-teuth Of one per ccnIum on the gross
/ amount Of such salcs and every auct'oneeT making
such sales ss Aforesaid shall, nc the cad OF each and
| every month, within tol days thereafter, make
st 20 the ASST ant assessor # the district
OF the gross amount OF such salea made Aforesaid,
with the amount Of duty which has accrued, or
should accrue thereon, which list shall have annexed
thereto declaration under cath or Affirmation, IN
form and manner as may be prescribed BY the Com
missioner Ol Internal Revenue, thai the same ~ true
and correct and shall al the same time, us aiOresad
pay TO the co actOr deputy H. ctOr the amount Of
duty or tax thereupnu as Aforesaid AM 10 default
thereof shall be subject TO pay penalty OF hve han
dred dollars la all cases Of delinquency Ia making
fAd list or payment, the assessment and collection
shall be maze In the manner prescribed In the gene
raj provisions OF this act Prorided, That no duty
shall b. levied under the provisions Of this sechon
upon any saes 10y judicial or oEeoutiye or executive
oih1ers making auction saSs by virtue OF The iadg
ment or Decree Of any Court, notary public sales
made by exeoutors or admmtstratoIs
| CARRIAGES, YACHTS, BILLIARD TABLES, AND
TlATE.
Sec n. And b. 6iytlsr enacted That from and az.
Tor the rst day Of Nay eighteen hundred and sixty
two there shall be levied, collected, and paid by any
parson or persons owning possessing or keeping any
carriage yacht, and billiard tab g, tue several duties
or sums Of money set down In figures against the
same respectively or otherwise specified aud set iorth
! "a schedule marked A
SCHEDULE A.
CARRIAGES, YACHTS, BILLIARD TABLES AND
PLATE.
Day.
Carriage, gg, ohase, pheton, wagon, buggy
| wagon, carryall, TuCkaway, or OFT eT carriage
the body OF which rests upon sp ings OF any
description, kept for use, and which shall not
be exclusively employed IN husbandry OF Tor
the ransportation OF mcrchaidise, aud valued
at seventy i've dollars or over, iucludng the
harness used Herewith, when drawn by one ,
morse, one Ilt AMMUNITION drawn 6y Two
horses and any coach, hackney ooachi omnl
bus or four wheel carriage, the body m
which rosts on springs Of any description,
| wuicu may be kept for use, for biret or lor
! passengers and which shall not be eXpluttva'
ly employed in husbandry or for the trans
portation OF merchandise, valued al seventy
| ave dollars, and Eot exceeding two hundrta
dollars, Including the harness used thercwhhi , a,
drawn by two horses or more Two dollaiatv w
Carriages of like description, when valued not
above two hundred dollars, and not exceeding
siX hundred dollars, hve doars.,...........,.. O'
Carriages OF like desert tOu, valued above hiA -.
hundred dollars zen dollars. 10 O
Pleasure racing vessels, known as yachl5i
. whethor by sail or steam, under the value ol
siX hundred dOars hyc dollars. ....,..,........ "
Yachts valued above six hundred dollars, and
| not exceeding one thousand dollars, ten dol-
i.Is. sss'f's,sf'''-s' AN ~
And ior each additional one thousand dollars in .
value OF said yachts Ten dollars..,,.,.....,. 10 y
Billiard tables, kept for use ten dollars ..,.,, 10
ils1e of gold kept Tor use, per ounce troy, my
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