, 1864-11-07

dred dollars per annum, and shall be made or
produced by the labor Of such person or firm,
or by his or their family, shall be and are hereby
exempt from duty; where the product shall
exceed such rate and not exceed the rate Of
one thousand dollars the duty shall be levied,
assessed, and collected only upon the excess
above the rate Of six hundred dollars per an
nun and in oil other cases the whole annual
product Gncluding any business or transaction
where one party has been furnished with mate.
rials, or any part thereof and employed bv
another party to manufacture, make, or finish
the goods, wares, and merchandise, or articles,
paying or promising to pay therefor, and to
whom the same are returned when so made
ard fiBished) shall be assessed and the duty
paid thereon BY the producer or manufacturer |:
PTorided, hat whenever producer or manu-
facturer shall use or consume, or shall remove
Tor consumption or use any articles, goods
wares, or merchandise, which if removed for
sale would be liable to taxation, he shall be as
sesscd upon the saleable value Of the articles,
goods, wares, or merchandise SO used or so re-
moved for consumption or use.
Sec. o.. And BE- 10 further enacted, That
upon the articles, goods, wares, and merchan-
disc hereinafter mentioned, except where other.
wise provided, which shall b. produced and
sold, or be manufactured or made and sold, or
be consumed or used by the manufacturer or
producer thereof or removed for consumption,
or for delivery to others than agents Of the
manufacturer or producer within the United
States or Territofies thereof, there shall be lc.
yied, collected, and paid, the following duties,
to be paid by the producer or manufacturer
thereof, that is to say:
On candles, Of whatever material made, q
duty Of five per cent al valcrcm.
On mineral Goals, except such as are known
in the trade as pea coal and dust coal, duty
Of Eve cents per ton: Provided, That in case
Of contracts OF lease Of coal lands made prior
to the passage Of this act the lessee shall pay
the tax, il not Otherwise agreed and all duties
or taxes on coal mined and delivered by coal
operators on contracts heretofore made shall be
paid by the purchasers thereof, il not other
wise agreed by the parties.
On lard oil, mustard seed oil, linseed oil, and
on oil animal or vegetable oils, not exempted
or provided for elsewhere, whether pure or
adulteratcd, a duty Of five cents per gallon.
On gas Illuminating, made Of coal, wholly or
in part, or any other material, when the pro-
duct shall not be above two hundred thousand
cubic feet per month, duty Of ten cents per
one thousand cubic feet; when the product
shall be above two and not exceeding five hun
dred thousand cubic feet per month, duty Of
fifteen cents per cne thousand cubic feet when
the product shall bc above Eve hundred thou.
sand and not exceeding five millions Of cubic
feet per month, duty Of twenty cents per
one thousand cube feet; when the product
shall be above five millions, duty Of TWEEN
ty.iive cents per one thousand cubic feet
And the general average Of the monthly
product Tor the year preceding the return re.
quired by this act shall regulate the rate Of
duty herein imposed. Aud where any gas
works have not 5egn m UtefaIIOn tor tho next
year pfeceuhg The return as Aforesaid, then the
rate shall be regulated upon the estimated aver
age Of the monthly product: PrOrided, That
the product required 10 be returned by law by
any gas company shall be understood to be the
product charged in the bills actually rendered
by the gas company during the month proceed
ing the return; and all gas companies are
hereby authorized to add the duty or tax i'm.
posed by law to the price per thousand cubic
feet on gas sold: PrOriasd, further, That oil
gas furnished for lighting street lamps, and not
measured, and all gas made for and used by
any hotel, inn, tavern, and private dwelling.
house shall be subject 10 duty whatever the
amount Of product, and may be estimated; and
II the returns in any case shall be undersstated
or runder-estimated, it shall be the duty OF the
assistant assessor Of the district to Increase the
same as he shall deem just and proper And
Prorided. farthIT. Thar gas companies located
within the corporate limits Of any city or town,
Thether in the district or otherwise, or 80 10.
Gated as 70 compete with each other, shah pas
the rate imposed by law upon the company
having the largest production: Aild prOU:ted,
Iarfaer, That coal tar produced in the manu-.
facture Of illuminating gas, and the products
OF the redistillation OF coal tar thus produced,
shall be exempt from duty. 4
: On coal Illuminating oil, refined, and naph-
tina, bcnzine, and benzole, produced by the dis
tillation Of coal. asphaltum, shale, peat. petro
leum, or rock oil, and all other bituminous sub
stances used for like purposes, a duty Of twenty
cents per gallon: Provided, Thai such oil, re-
fined and produced by the distiIlation Of coal,
asphaltum, or shale, exclusively, shall be sub.
ject to pay duty Of fifteen cents per gallon,
any thing 70 the contrary notwithstanding
And Prouiaed, further, That distilsrs Of coal
oil or naphtha, benzine, or benzole, shall b.
subject 70 oil the provisions Of law applicable
to distillers Of spirits, with regard to licenses,
bonds, returns, assessments, liens, penalties,
draw backs, and oil other provisions designed
for the purpose Of ascertaining the quantity
distilled, and securing the payment Of duties,
so far as the same may, In the judgment Of
the Commissioner Of Internal Revenue, and
under regulations prescribed BY him, DO deemed
necessary for that purpose: And Prcuided, also.
That naphtha,eoC specific gravity exceeding
eighty degrees, according to Bannies dydr6me.
tor, and OF the kind usually known as gasoline,
shall be subject to . tax Of five per centum ad
valorem. W.
On spirits Of turpentine, duty Of twenty
cents per gallon: Prorided, That al the pro-
vfcinna nf Law ranffne, n, the aruaanr,.onk and