Nebraska advertiser., 1863-01-17
PUBIIsHED BY AUTHORITY.
PFTFyUE LlW.-0ONTTNUED.

CARRIAGES, WATCHES, BILLlARD-TABLES
AND PLATE.
Sec. ". And be it further enacted, That froI
and after the first day al May, eighteen huntre
and siKty-tlEo, there shall be levied, cOHecoed an
paid. By anly rersOn OF persons owning, pOssessiniy, O
keeping any carriage, yatsh, and biniard-tsble, tn
seveFal duties or sums of money setdoWu In hglre
sgainst the same respectively, or otherwise specifics
and set forth in schedule marked a.
SCHEDULE A..
CARRIAGES. WATCHES, BI-ELTARD-TABLEs, I'M PIATl
Iuty
Carriage, gig, chaise, ~phaeton, Wagon, bug s Cts
gy-wagson, earryall, rockHWsy, or other
like carriages, the body Of which rests on
springs uf any description, keptf1r use, and
which shal- not be exclusively eniployediin
husbaudry or for transportation Of merehaa-
disc, and valued at soveatY-hTe dollars nr
over, inrludiug the harness used Herewith,
when drawn by one horse, one dollar.---- l OF
Carriages Of like description drawn by two
horses, and any coach,, hackney coach, ON
nibus, or flur-wheelsd carriage, the body
Of which rasts upon springs of any deserip-
ton, which may be kept for use, for hire, or
for assengers, and which shall not be ex-
clusively employed in husbandry or for the
transportation Of merchandise, valued at
seventT-fve dollars, and not exceeding two
hundred dollars, including the harness used
thereWirh, drawn by Two horses or more,
Two dollars Z "
CArriapes Of like description, Ehsn valued
above two hundred dollars and not exceed
ing six hundred dollars, five d oIlars,..-.- 5 90
Carriages of like description, valued above
six hundred dollars, ten dOllars 10 90
Pleasure or racing vessels, known as watches,
whether by snle or steam, under the value
of six hundred dollars. five dollars 90
Watches valued above six hundred dollars, and
and not exceeding one Thousand dollars, ten
dollars -..-- .. -. -. 10 90
And for each additional ona thousand dollars
in value o. said yatch, ten doIllrs--.-. 1e 60
Bdliari-iatlss kept for nsa, ten dollars. 10 90
Plate O. gold, kept for use per ounce troy, If
ty cents. 80
Plate of silver, kept for use, per ounce troy,
three eents---. 3
Provided, That silver spoons or plate Of sil-
yer, to an amount not exceeding forty
ounces, as aforesaid, belonging to any
ono person, shall ae exempt from duty.
SLAUGHTERED CATTLE, HOGS, AND SHEEP:
See. q. 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
by nny person. or persons, firms, com snies, orResnts
or employees thereof, the following duties or taxes,
that Is to say:
On al horned cattle exceeding eighteen months
o,d. slaughtered for sale, thirty cents per head;
On all calves aud cattle under eighteen months
old. slaughtered for sale. Eve cents per head
On al hogs, exceeding six monts Old, slaughtered
for sale. VIXEN the number thus slaughtered exceeds
twenty ia any one year, ten cents psr hesd;
on all sheen, slaughtered for sale, five cents per
head Provided, That All cattle, hogs, and sheep,
slaughtered by any person for his OF her own con
sumption, shall be exempt from duty
Soc. ~. AND be If furtIsr enacted, That On and
sfjer tie date on which TINS fset snail take effect,
any pers1a or D1rso1s. firms, or ompanIes, or agents
or EMPLOYEES thereof. whese business or occupation
it is to slaughter for sale any cattle, sheep, or hogs,
shall be required 10 make and render a list at the
END Cf each and every mOnta 90 the assistant asses
ea~ If 4hn district uhnra rhR huEIUasg Is GrlnsagL1l.
stating The number Of cattle, calves, If any, the
number Of hogs. If any, and the number Of sheep. If
any, slaughtered IS aforesaid, with the several rates
OF datv So fixed therein in this act, together with
the whole amount thereof, which ist shall have au-
nexed thereto a declaration OF s1ch person Or per-
sons, agents or EMPLOYEES thereof, as aforesaid, under
oath or a1irmations, in such manner and form as
may be prescribed by the Commissioners OF Internal
Revenue, that the same is true and correct, and shall
at the oime Of rendering said list, pay the fulI
amount Of duties which have accrued or should &c
crua, as Aforesaid, to the collector or depuly cOllec-
Tor Of the district, as aforesaid; AMI In case OF de-
fault IN making the ret1rn or payment OF the duties
as aforesaid, the assessment and collection shall be
made as in tho general provisions OF this act requl-
red, AMI in case Of fraud or invasion, the party Of
Tending shall Forfeit and pay a penalty OF ten dol
dars Fer head for any cattle, calves, hogs OF sheep so
slaughtered upon which duty Is frandalently with
held, evaded, or attempted TO be evaded Provided,
That the Commissioner of Internal Revenue shall
prescribe such further rules and regulations IS he
mIy deem necessary for Rscertaining the correct
number Of cattle, calves, hoggs, and sheep, Liable to
be taxed under the provisions Of this act.
RAILROADS, STEAMBOATS,, AND FERRY
BOATS.
Sec. 80. And be it further enacted, That on and
after the first day Of August, eighteen hundred and
SlXty-tWO, any persons or persons, firms, com panleS
or corporations, owning or possessing, or having the
care " management Of any railroad or railroads up
On which steam Is used as a p7Opelling power, or Of
any steamboat or other vessel propelled by steam
power, shall be subject to pay a duty OF three per
Centum on the gross amount of all the receipts Of
such railroad OF railroads or ~steam-vessels for the
transportation Of passengers over and upon the
same and any person or persons, firms, companies,
or corporations, oWding or possessing, or having the
care OF management OF any railroad or railroads
using any other power than steam thereon, OF own
ing, possessing, or having the care or arrangement
Of any ferTy-bOat. or vessel used as a ferry boat,
propelled by steam or horse power, shall be subject
to and pay a duty of one and a half per eentum up
on the gross receipts Of such railroad or ferry-bOat,
respectively, for the transportation of passengers
over and upon said railroads. steamboats,, and ferry
boats, respectively and any person sr persons, firms
companies, or corporations, owning, possessing, or
having the care or management of any bridge au-
thOrized by law to receive toll for the transit of pas
sengers, beasts, carriages, teams, and freight Of any
description over such BRIDE, shall be subjecttO and
pay a duty Of three per centum on the gross amount
Of all their receipts of every description. And the
OWner, possessor, or person or persons having the
care and management Of such railroad, steamboat
feTTy-bost, or other vessels or bridge, as Aforesaid,
shall, within FIVE days after the end Of each and
every month, commencing as hereinbeforem mention
co, make a list or return 10 the assistant assessor OF
the district within which such owner, po5sessOr,
company, or corporation may have his or its place OF
business, or where any such railro.d, steamboat,
ferry-boat or bridge is located or belongs, respect
lively, stating the gross amount Of such receipts for
the month nsxt preceding, which return shall be
verified by the oath or Affirmation Of such owner,
POssessor; manager, ageat or other proper officer,
In the manner and form to be prescribed from time
TO time by the Commissioner Of Internal Revenue,
and shall also, monthly, at the time Of making such
return, pay to the collector or deputy ooilecb0r OF the
district the fax amount of duties which have &C
cred on such receipts for the month aforesaid and
ia case Of neglect or refusal &c make said lists OF re-
Sura ar the spa;e Of five days after suca return
Should be made as Aforesaid. the asf3ss0C or -sssis-
tant assessor shall proceed to estiuuite tie amount
received aid the duties papablc thereon, as herein
before provided in other cases of delinquency q
make return fOr purposes OF assessment; anu tor the
purpose Of making such assessment, or OF ascertain
ms the correctness CT Gny such return, the books OF
any such person, c0mISauy, or corporation shah bc
subject 70 the inspection Of the assessor or assistant
assessor on las demand or request tierefoT aud in
ease OF neglect or refusal 20 pay tao duties as ai0re-
said when the same have been aseersaInel as afOre-
said, for the space Of i've days after the same snail
baye become payable, she owner, lOssess3r, or per
son having the management rs aforesaid, snail pay
in addition, five per cantum on the am0nnt Of such
duties and for any attempt kn3Wingl to eyad5
the payment Of such duties, the sid owner, posses
scr, or person having the care or Management a
aforesaid, shall be liable to pay o penalty Of one