Nebraska advertiser., 1863-01-10
PUBLIsHND HY AUTHORITY.
REKEYUE LAW.-CONTTNUED.

@fO@0
Sec. IS. And be it further enacted, That from
and after the said first dag of August, eighteen hun
dred and sixty-tHo, upon the articles, goods, wares.
and merchandise, hereinafter mentioned, which shall
thereafter be produced and sold, or be manufactured
or made and sold, or removed for consumption, or
for delivery to others then agents Of the msnufac-
turer or producer within the United Stales or Ter
%ritOries thereof, there shall be levied, collected, and
paid the following duties, to be paid By the prodg-
Ger or Manufacturers thereof, that is to say:
o acsndles, Of whatever material made, three per
centum ad valOrem
On all mineral Goals, except such as are know in
the trade as pea coal and dust coal, three and a half
cents per ton Provided, That for sl contracts of
lease Of coal lands made before the fist day Of April,
eighteen hundred and sizty-two, the lessee shall pay
the tax;
On lard oil, mustard-seed oil, and on all animal or
vegetable oils not exempted nor provided for else
where, whether pure or adulterated, two cents FER
gallon Provided, That red oil or oleie acid. pIOcu-
ced in-the manufacture Of candies, and used as a
material in the manufacture of soap, p~arafine, whale
and fshh oil, shall be exempted from this duty;
On gas, Illuminating, made Of coal, wholly or in
part, or any other material, when the product shall
be not above five hundred thousand cubic feet per
month, Ave cents per one thousand cubic feet when
the product shall be above FIVE hundred thousand
and not exceeding fVO millions Of cubic feet per
month, ten cents per ons thousand cubic feet whom
the product shall be above FIVE millions, fifteen cents
per one thoHsond cubic feet and the general aver
age Of the monthly product for the year preceding
the return required by this act shall regulate the
rate of duty herein imposed and where any gas
company shall not have been in operation for the
year next preceding the return as aforesaid, then
the rate shall be regulated upon the estimated aV-
erage Of the monthly product Provided, That the
product required to be returned by this act shall be
understood TO be the product charged in the bills
actually rendered by any gas company during the
month preceding the return. and all gas companies
80. lo~oh- ns1,rsv- 20 011 fha Aukv - koU in
posed by this act to the price per thousand cubic
feet on gas sold Provided, further, That all gas
furnished for lighting street lamps, and not meas
ured, and all gas made for and used by any hotel,
inn, tavern, and private dwelling-hOuseS, shall be
gUbject to duty, and may be estimated and If the
returns in anycsss shall be underststed or underes-
timated. it shall be the duty Of the assistant assessor
of the district to increase the same as ne may deem
just and proper And provided, further, That coal
tar produced in the manufacture of Illuminating
gas, and the products Of the rehabilitation Of coal tar
thus produced, shall be exempt from duty And pro-
vided, further, That gas companies so located as to
compete with each other, shall pay the rate imposed
by this act upon the company having tia largest
production;
On coaiI illuminating oil, refined. produced by the
distillatiOn Of coal, asphaltum, shaIe, peat, petroleum,
or rock oil, and all other bituminous substances,
used for like purposes, ten cents per gallon PrOYi-
vided, that such oil refined and produced by the
distiilation of coal exclusively shall be subject to
pay a duty OF eight cents per gallon, anything in
this act to the contrary notwithstanding: And pro-
vided, further, That distillers Of cOal-Oil shall be
subject to all the provisions Of this act, hereinbefore
set forth and specified, applicable to distillers Of
s%pirituOus liquors, with regard to license, bonds, re-
turns, and all other provisions designated for the
purpose Of ascertainidg the quantity distilled, and
securing the payment Of duties, 50 far as the same
may, in the judgment of the Commissioner of In
teTnal Revenue, and under regulations prescribed by
MN, % e, nsiSsse 95XiJ 5sr ia faat All Rff PREPARATIONS of which
coffee forms a part, or which is prepared for sale b
a substitute for coffee, three mills per pound
On ground pepper, ground mustard, ground pi-
hentO, ground cloves, ground cassi4, and ground
ginger, and al limitations Of the same, one cent per
pound;
On sugar, refined, whether loaf, lump, granuIated
or pulverised, two mills per pound
On sugar, refined or made from molasses, strip Of
molasses, melado or concentrated meaGO, two mills
per pound
duced directly from the sugar cane, and not from
sorghum or imphee, ozher than those produced by
the refner, one cent per pound;
On sugar candy and all confectionery made Who'll
ly or in part of sugar, one cent per pound
On chocolate, and cocoa prepared, one cent per
pound;
On saleratus, and bicarbonato of sOdo, FIVE mills
per pound
On starch, made Of potatoes, one mill per pound
made of corn or wheat, enc and a half mills per
pound made of rice or other material, four mills
per pound
On tobacco, cavendish, plug, twist, fine cut, and
manufactured Of all descriptions, mot including
snuff, cigars, and smoking tobacco prepared with all
the stems in, or made exclusively Of stems, valued
at more than thirty cents per pound, fifteen cents
per pound valued at any sum not exceeding thirty
cents per pound ten cents per pound
On smoking tobacco prepared with all the stems
in, I've cents per pound
On smoking tobacco made exclusively of stems,
two cents per pound
On snuff manufactured of tobacco, ground dry or
damp, Of oil descriptions, twenty cents per pound
On cigars, valued at not over five dollars per
thousand, one dollar aud fifty cents per thousand
On cigars, valued at over FIVE and not over ten
dollars per thousand, two dollars per thousand.
On ciFars, valued at over len and not over twenty
dollars per thousand, two dollars and fifty cents per
thousand
On cigars, valued-at over twenty dollars per thou
sand, three dollars and fifty cents per thousand
On gunPOwder, and all explosive substances used
for mining, blasting, artillery, or sporting purposes,
when valued at eighteen cents per pound or less,
five mills per pound when valued at above eigh-
teen cents per pound, and not exceeding thirty ceuts
per pound, one cent per pound and when valued at
above thirty cents per pound, six cents per pound
On white lead, twenty-five cents per one hundred
pounds;
On oxide of zinc, twenty-five cents per one hun
bred pounds
On ~suiphate of barytes, ten cents per o ne hundred
prOunds PROVIDED. mat white lead oxide OF zinc =,
and sulphate Of baFytes, or any one Of them, shall
not be subject to any additional duty IN consequence
Of being mixed or gronnd with liuseed oil, when the
duties upon all the materials 80 mixed or ground
shell have been previously actually paid
On al paints and paintsIs' cOlOrs. dry or ground in
oil, or IN paste with water, not otherwise provided
for, five per cent ad valoren
On clock movements made to run ono day, Eve
cents each made to run more than one day, ten
cent each
On pins, solid head or ether, five per cent ad vaIo-
rem:
On umbrellas and parasols made of cotton, silk, CT
other material, FIVE per centuh al ValOrem
On screws, commonly called wood screws, one and
a half cent per pound
On railroad iron, and all other iron advanced be-
yond slabs, blooms, or loops, aal not advanced b.
yond bars or rods, and band, hoop, and sheet iron,
not thinner than number eighteen Wiro-gause, and
plate iron not less than Oae-eishth Of an Insh in
thickness, one dollar and fifty cents per ton: on
railroad iron, re-rolIed, seventy five cents per ton
Oh band, hoop, and sheet iron, thinner than number
eighteen Wlre-gauge, plate iron less than Oue-eighth
OF an inch IN thickness, and cut nails aud spikes,
two dollars per ton Provided, That bars, rods.
bands, hoops, sheets, plates, nails, and spikes, man
~ufactured from iOrn upon which the duLy Of one
dollar and fifty cents has been levied and paid. shall
be subject only to a duty Of fifty cents per ton in
addition thereto, anything in this act to the con-
trary Notwithstanding On stoves and hollow ware,
one dollar and fifty cents per ton Of two thousand
pounds; cast iron used for bridges, buildings, or
0thef permanent structures, ono dollar per ton -
Pr0ilded, mat bar iron used for such purposes shall
be charged no additional duty beyond the specific
duty imposed by this act; On steel In ingots, bars,
sheets, or wire not less than One-fOurth Of an inch in
thickness, valued at seven cents per pound or less,