Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1864-04-22

anu marine engines, Jnree per cenCum az
valorem. f.tr
On gold, silver, and quicksilver. produced
from quartz mines, from beds of rivers, from
the earth, or in any other way or manner,
three per centum ad valorem, payable in
coin or bullion. Ne
On copper or lead ingots, pigs or bars
and spelter and brass, three per centum ad
valorem,
On rolled brass, copper rolled, yellow
sheathing metal in rods or sheets, and shot
sheet lead, and lead pipes, three per centum
ad valorem. M r.i.e.r, jj
On goat, kid, sheep, horse, hog and dog
skins, tanned or dressed in the rough, five
per centum ad valorem.
On goat. kid, sheep, horse, hog and dog
skins, curried or finished, five per centum
ad valorem. bsI.,,.. 75 ..,..l
On patent enamelled and japanned leath-
er and skins OF every description, five per
centum ad valorem. ,s t..;,,ff Il +.
On oil dressed leather and deer skins,
dressed or smoked, five per centum ad val
orem. s.gr5 sit ~. ,.7,..
On leather of all descriptions, tanned or
partially tanned, in the rough, FIVE per cent
um ad valorem.
On leather of all descriptions curried or
finished, five per centum ad valorem.
On wine made of grapes, five cents per
gallon.
On all other wines or liquors known or
denominated as wines, or produced by be-
ing rectified or mixed with other spirits, or
into which any matter whatever may be
infused, to be sold as wine, or by any other
name, and not otherwise provided for in
this act, twenty-five cents per gallon. Pro-
Uided, That the returns, assessment and col
lection of the duties on such wines shall be
subject to the regulations of the Commits
sioner of Internal Revenue; and any person
who shall willingly and knowingly sell or
offer for sale any such wine made after the
passage of this act, upon which the duty
herein imposed has not been paid, or which
has been fraudulently evaded, shall, upon
of one hundred dollars, or to be imprisoned
not exceeding two years, at the discretion
of the court. #f.
On furs of all descriptions, when made
up or manufactured, five per centum ad
valorem.
On cloth and all textile or knitted or felted
fabrics, of cotton, wool or other materials,
before the same has been dyed, printed or
bleached and on all cloth painted, enam-
elled, shirred, tarred, vanished or oiled, five
per centum ad valorem; Provided, That
thread, yarn and warps for weaving shall
be regarded as manufactures, and be subject
On ready-made clothing, boots and shoes,
caps, hats and bonnets, or other articles of
dress for the wear of men, women or chill
dren, five per centum ad valorem; Prouided,
That any tailor, boot or shoemaker, hat, cap
or bonnet-maker, milliner or dress-maker,
manufacturing any of the foregoing to or
der as custom work and not for sale gener-
ally, who shall make affidavit to the assessor
or assistant assessor that the entire amount
of such manufactures so made does not ex-
coed six hundred dollars per annum, shall
be exempt from duty; when exceeding six
hundred dollars per annum, three per cent
um ad valorem on the excess above six
hundred dollars.
On cotton upon which no duty has been
levied, collected or paid, and which is not
exempted by law, duty Of two cents per
pound, and shall be and remain a lien there
on, until said duty shall have been paid, in
the possession OF any person or persons
whomsoever. F<
On all manufactures of cotton, wool, silk,
worsted, flax, hemp, jute, India-rubber, gut
ta-percha, wood, willow, glass, pottery
ware, leather, paper, iron, steel, lead, tin,
copper, zinc, brass, gold, silver, horn, ivory,
bone, bristles, whole or in part, or of other
materials, not in this act otherwise provided
for, five per centum ad valOrem.
stones and limitations thereof, and all other
jewelry, duty of five per centum ad valo-
rem. .... .H IN
On tobacco, cavendish, plug, twist and
manufactured tobacco not otherwise provi-
ded for, of all descriptions (not including
snuff, cigars, fine-cut smoking, tobacco
made exclusively of stems, and not sweeten-
ed or otherwise prepared, nor shorts ofother
refuse separated from fine-cut tobacco in
the process of manufacturing, and on
stemmed tobacco, twenty-five cents per
pound.
On cut smoking tobacco made exclusive
ly of stems, and not sweetened or otherwise
prepared, and ON shorts or other refuse sep
arated from fine-cut tobacco, in the process
of manufacturing, ten cents per pound.
, On snuff and snuff-four, manufactured of
tobacco, ground dry or damp, picked,
scented, or otherwise, Of all descriptions,
thirty-five cents per pound. --e
On tobacco, fine-cut, manufactured, to be
sold or delivered loose, in bulk, or in pack
ages, papers, wrappers, or In boxes, thirty
five cents per pound. -LEa-a
On cigars, valued at not over ten dollars
per thousand, five dollars per thousand;
over ten dollars and not over twenty, seven
dollars; over twenty dollars and not over
forty, twelve dollars; over forty dollars and
not over seventy-five, twenty-five dollars;
over seventy-five dollars per Thousand, forty
dollars per thousand. r.r-...,- Il,
-r Whenever any manufactured articles,
goods, wares, or merchandise on which an
excise or impost tax or duty has been paid,
and which are not specially provided for,
are increased in value by being polished,
painted, vanished, waxed, oiled, gilded,
electrotyped, galvanized, plated, fringed,
ground, pressed, colored, dyed, trimmed,
ornamented. or otherwise more completely
finished or fitted for use or sale, without
changing the original character or purposes
for which the same are intended to be used,
there shall be levied collected and paid, a
tax of five per centum ad valorem upon
the amount of such increased value, to be
ascertained by deducting from the value of
the finished article when sold, or removed
forsale, delivery,or consumption, the cost
or value Of the original article to the per-
son, firm, or company liable to the duty
imposed upon the increased value thereof
Newspapers, shingles, laths, slaves, hoops,
shocks, headings, and timber partially
wrought and unfinished for chairs, tubs,
hubs, spokes, snathes, lasts, shovel and fork
slnndles, umbrella stretehers, charcoal, alco-
slol made ormanufactured of spirits or ma
serials upon which the duties imposed by
Jaw shall have been paid, plaster or gypsum,
malt burning fluid, printers ink, flax pre- 4
f,ared for textile or felting purposes until 4
ctually woven, marble and slate or other
building stones In block, rough and un-
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