Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-11-17

ton Proreded, That in case of col
: tracts of lease Of coal lands made Or
or to the passage of this act the lesse
shall pay the tax, if not otherwis
. agreed and all duties or taxes o
coal mined and delivered by coal ope
rators on contracts heretofore mad
shall be paid by the purchasers there
OF, II not otherwise agreed by the pa,
ties. = ...s.
On lard oil, mustard seed oil, lin
seed oil, and on all animal or vegeta
ble oils, not exempted or provided fo
elsewhere, whether pure or adultcra
ted, a duty of five cents per gallon.
On gas, Illuminating, made of coal
wholly or in part, or any other mate
rial, when the product shall not b,
above two hundred thousand cubi,
feet per month duty of ton cents PEI
one thousand cubic feet: when tn,
product shall be above two and no
exceeding five hundred thousand Gu.
bic feet per month, duty of fifteen
cents per one thousand cubic feet
when the product shall be above five
hundred thousand and not exceeding
five millions of cubic feet per month
a duty of twenty cents per one thou
sand cubic feet when the produc,
shall be above five millions, duty
of twenty-five cents per one thousand
cnbic feet. And the general average
of the monthly product for the year
preceding the return required by this
act shall regulate the rate of duty
herein imposed. Aud where any gas.
works have not been in operation for
the next year preceding the return as
aforesaid, then the rate shall be regu.
lated upon the estimated averages OF
the monthly product Prordsd, That
the product required to 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
preceding the return and all gas
companies are hereby authorized to
add the duty or tax imposed by law
to the price per Thousand cubic feet
on gas sold: PGorided, further, That
all 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 to duty whatever the
amount of product, and may be esti.
mated and if the returns in any case
shall be understated or under-estima-
ted, it shall be the dnty of tho aoeist
ant assessor of the district to increase
the same as he shall deem just and
proper: And prorided, further, That
gas companies located within the COR
porate limits of any city or town,
whether in the district or otherwise,
or 30 located as to compete with each
other, shall pay the rate imposed by
law upon the company having the
largest production: ARd prOrided, fur
ther, That coal tar produced in the
manufacture of illuminating gas, aud
the products of redistillation of coal
tar thus produced, shall be exempt
from duty.
On coal illuminating oil, refined,
and naphtha, benzine. and benzole,
produced by the distlllation of coal,
asphaltum, shale, peat. petroleum, or
rock oil, and all other bitumiuous SUBJ
stances used for like purposes. duty
of twenty cents per gallon Prorided,
That such oil, refined aud produced by
the distillation of coal. asphaltom, or
shale, exclusively, shall be subject to
pay duty of fifteen cents per gallon,
anything to the contrary notwithstand-
ing And prorided, further, That dis
tillers of coal oil or naphtha, benzine,
or benzole, shall be subject to all the
provisions of law applicable to distil-
lers of spirits. with regard to licenses.
bonds, returns. assessments, liens,
penalties, drawbacks. and all other
provisions designed for the purpose
of ascertaining the quantity distilled,
and securing the payment of duties,
SO far as the same may, 10 the ,judg-
ment of the Commissioner of Internal
Revenue, and under regulations pre-
scribed by him, be deemed necessary
for that purpose And proceeded, also,
That naphtha of specific gravity ex-
ceeding eighty degrees. according to
Baume's hydrometer, and Of the kind
usually known as gasoline, shall be
subject to tax Of five per centum ad
valorem.
On spirits turpentine, q duty of
twenty cents per gallon PrOrided,
That all the provisions of law relating
to the assessment and collection of
the duties on cotton, under rules and
regulations to be prescribed by the
Secretary of the Treasury, SO far as
the same may be deemed applicable
thereto. shall apply to the assessment
and collection Of duties on spirits oi
turpentine.
On ground coffee, and ON all ground
substitutes for coffee, or preparations
Of which coffee forms part, and OF
all unground substitutes for coffee, {
duty of one cent per pound.
On ground pepper, ground mustard
ground pimento, ground cloves, ant
ground Glove stems, ground cassia
and ground ginger, and all immita
ti0ns of the same, a Gnty Of one CEN
per pound.
On molasses produced from the su
gar cane, and not from sorgum or im
phee, a duty Of five cents per gallon
On sirup OF molasses or sugar cane
juice, when removed from the planta
ton, concentrated molasses or mela
do, and cistern bottoms, Of sugar pro.
duced from the sugar cane and mo-
made from the sorghum or imphee, 9
duty of one cent and one-fourth of on,
cent per pound.
! On brown or Muscovado sugar no
1 above number twelve Dutch STANDARD
in color. produced from the sugar
cane and not from sorghum or imphee
other than those produced by the re
finer, duty of two cents per pound.
! On all clarified or refined sugar
above number twelve and not abov
number eighteen Dutch standard i
color. prduced directly from the suga
cane and not from sorghum or imphee