, 1864-11-07


ported, or has been Slbiect to an paid duty
and the same is made By sewing duty shall
be assessed only on tie increased value thereof
On artificial minerAl' waters, soda waters
sarsaparila water, and all beverages used for
like purposes, sold in bttles, or from fountains
or otherwise, and not Otherwise provided for, Z
duty of five per centuuI ad valorem.
On mineral or medicinal waters, or waters
from springs impregnatod With minerals duty
of one half cent for each hbt,le containing moi
more than one pint; when containing more
than one pint and not more than one quart, one
cent; when containing more than one quart
for each additional quast or fractional part
thereof, one cent
On pig iron, duty Of two dollars per ton.
On blooms, slabs, or loops, when made in
fOrges OF bloomeries, directly from the ore, q
duty Of three dollars per ton.
On railroad iron, duty Of three dollars per
ton.
On railroad iron. rerolled, aduty Of two dol
lars per ton: Provided, That Ihc term rerollcd
shall apply only to rails for which the manu-.
facturer receives pay for manufacturing, and
not for new iron.
On all iron advanced beyond blooms, slabs,
or loops, and not advanced beycnd bars, and
UuUu, uVup1 hlu oDfNb Huh1 uOH SNuu
number eighteen wire gauge. AMI plate iron
not less than one.eishth Of an incl in thickness
duty of three dollars per ton: Ptorided, That
a ton shall, for all the purposes Of this act, be
deemed and taken to DO two thousAnd pounds.
On band, hoop, and sheet iron, thinner than
number eighteen wire gauge, plate iron less
than one-eighth Of an inch in thickpess and
cut nails and spikes, not including nails, tacks,
brads, or finishing nails, usually put up and
sold in papers, whether in papers or Otherwise,
nor horseshoe nails wrought by nachiAery, a
duty Of five dollars per tob: PrOcided That
bars, rods, axe polls, bands, hoops, sheets,
plates, nails, and spikes, not ibcluling such as
are usually put up in papers, nor horseShoe
nails wrought by machinery. as before men,
toned, manufactured from irkn, upon which
the duty Of three dollars bas hecn levied aud
paid, shall be subject only to puty o: two do'-
lars per ton in addition therCp, anything in
this act to the contrary notwithstanding.
On iron castings used for btdgcs or other
permanent structures, duty three dollars
per ton.
On stoves and hollow-ware Ind castings Ct
iron exceeding ten pounds in height for each
casting, not otherwise proyidedfor, duty Of
three dollars per ton.
On rivets exceeding one fourA Of an inch
in diameter, nuts aud washers jpt less than
two ounces each in weight, and bdts exceeding
tive.sixteenths Of one inch in diaicter, duty
Of five dollars per ton :. Proeided That when
a duty upon the iron from which hyets, nuts,
washers, and bolts, as aforesaid, shall have been
made, has paid duty Of not less than three
dollars per ton, duty oI,ly, in addition thereto,
shall be paid Of two dollars per ton: Prorided,
further, That castings Of iron, and iron Of oil
descriptions advanced beyond pig hon, blooms,
slabs, or loops. upon which no duly has been
assessed or paid in the form oflpig iron, blaOms,
slabs, or loops, shall be assessed and pay, in
addition to the foregoing rges Of iron so ad-
vAnced, duty Of three dollars per ton.
On steel, in lngots, bars, lheets, or wirc, not
less than one-fourlh Of an finch In thickness,
valued at seven cents per plund or less, duty
Of Ave dollars per ton; vailed at above seven
cents per pound, and not dove eleven cents
per pound, duty Of ten dflars per ton; val
ued at above eleven cents, duty Of twelve
dollars and iiity cents per toti Provided, That
steel rolled, and Sheet rod, pr wire mado Of
steel upon which q duty has been assessed and
paid, shall be assessed and ny duty Of five
per eentum ad yalOrem upon the increased value
only thereof
On steam engines, including locomotive and
mIrine engines, duty of thFeo per centum ad
valorem.
On quicksilver produced irbm the ore, q duty
Of two per centum ad valorelh.
On copper and lead ingots, pigs or bars, and
spelte and brass, duty Of lhree per ccntum
I'D yalorem.
0u rolled brass. copper rolled, yellow sheath.
Ing metal In rods or sheets and shot, sheet
lead, and lead pipes duty of three per cen
tum ad yalorcm; Provided, That when any ol
the articles herein mentioned shall not have
been assessed and duty paid thereon Of three
per centum, In the form Of inGpts, pigs, or bars,
. duty Of Eve per centum shal BE- assessed and
pal thereon.
On goat, calf kid, sheep, holat, hog, and dog
skins, tanned OF dressed in tha rough, duty
Of ave per centun I'D valoreui
On goat, call, KID, sheep, horse, hog, and dog
skins, curried or finished, duty Of ive per
centum I'D valorem; Provided That oil goat,
calf kid, sheep, horse, hog and dog skins pre-
viously assessed 10 the rough, and upon which
duties have been actually paid. shall be as.
scssod on the increased value only when cur
ried or finished.
On patent, enamelled, and Japannsd leather
and skins Of every description, duty Of hyu
per centum ad valorem.
On oil dressed leather and deer skiIh, dressed
or smoked, duty OF FIVE per centuN ad yalo-
rem: ProUided, That when leather or skins,
upon which duty has been previously Assessed
and paid, shall be manufactured into gloves,
mittens, or noccasins, the duty shall only be
assessed upon the increased value thereof when
50 Manufactured.
On leather Of all descriptions, tanned or par.
tally tanned, in the rough, . duty Of Eve per
centum ad valorcm.
On leather Of oil descriptions, curried or I'm.
ished, duty Of FIVE per centum ad valorem
Propided, That oil leather previously assessed
in the rough and upon which duties have been
actually paid sbal be assessed on the increased
value only when curIied or finished.
On wine made Of grapes, duty Of five cents
per gallon.
On all other wines or liquors known or de-
nominated as wine, not made from currants,
rhubarb, or berries, produced by being recti'
fed 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 other
wise provided for in this act, duty Of hfty
cents per gallon: Pr0eided. That the returns,
assessment, aud collections Of the duties on
such wines shall be subject 10 the regulations
Of the Commissioner Of Internal X venue.
And any person who shall willingly and know
ingly 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, OF
which has been fraudulently evaded, shall, upon
conviction thereof be subject to q penalty oI
one hundred dollars or TO imprisonment moi
exceeding two years, at tho discretion Of thu
court -ff