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

the amount OF five per centum ad val0rem,
shall be, and hereby are, exempt from
duty.
AUCTION SALES.
There shall be levied, collected. and paid
on all sales of real estate, goods, wares,
merchandise, articles, or things at auction,
including all sales ofstocks, bonds and other
securities, a duty of one-fouth of one per
centum on the gross amount of such sales:
Provided, That no duty shall be levied un-
der the provisions of this section upon any
sales by judicial or executive officers maxi
ing auction sales by virtue of a Judgment
or decree OF any court nor to public sales
made by executors or administrators.
BROKERS. Jslr rgN..
Brokers are to pay on each sale of stock
where par value is one hundred dollars per
1 share, fifty cents per hundred shares, or
fractional part thereof, and twenty-five
cents on each hundred shares, or fractional
| part thereof when the par value Is fifty dol
lars. If the par value exceeds one hundred
dollars, the tax is fifty cents on each ten
thousand dollars, or fraction thereof. Ion
each sale Of bullion, sterling exchange,
notes, bonds, &C., not exceeding ten thou
sand dollars, fifty cents, and for each addi-
tional ten thousand, or fraction thereof
twenty-five cents. 3 tIl-T
ChIs 20. AftU Oe u yuTUtcT tUuCt6u, 1udb
there shall be levied, collected and paid an
nually en- the first Monday of May in each
year, by any person or persons owning,
possessing, or Keeping any carriage yacht,
billiard table, plate, and pianoforte, or other
musical instruments, the several duties or
sums of money set down in figures against
the same, respectively, or otherwise speci-
fled and set forth in the schedule hereto
annexed, and marked A, and the same shall
be and remain lien thereon until paid.
SCHEDULE A.
Carriage, gig, chaise, phaeton, wagon,
buggy wagon, carryall, roekaway, or other
like carriage, and any coach, the body of
which rests upon springs OF any descrip-
tion, which may be Kept for use, for hire, or
for passengers, and which shall not be used
exclusively in husbandry or for the trans
portation of merchandise, valued at fifty
dollars, aud not exceeding one hundred
dollars, including harness used Herewith,
each, one dollar.
Carriages of like description, valued at
above one hundred dollars and not above
two hundred dollars, each, TWO dollars.
Carriages Of like description, valued at
above two hundred dollars, and not above
three hundred dollars, each, three dollars.
Carriages of like description, valued at
above three hundred dollars and not above
five hundred dollars, each, six dollars.
Carriages of like description, valued
above five hundred dollars, each, ten dol
lars
On gold watches, composed wholly or in
part of gold or gilt, kept for use, valued
at one hundred dollars, or less, each, one
dollar.
On gold watches, composed wholly or in
part of gold or gilt, kept for use, valued
at above one hundred dollarr, each, two
dollars.
On piano-fortes, organs, or other parlor
musical instruments, kept for use, not in
Guiding those placed in churches or public
edifices, valued at not less than one hundred
dollars and not above two hundred dollars,
each, two dollars.
When valued at above two hundred dol
lars and not above four hundred dollars,
each, four dollars. F'a
When valued above four hundred dollars,
each, six dollars. h'' ao'a.
On yachts, pleasure or racing boats, by
sail or steam, measuring by custom-house
measurement, ten tons or less, each, five
dollars.
Exceeding ten and not exceeding twenty
tons, each, ten dollars. sHsIa l
Exceeding twenty and not exceeding for
ty tons, each, twenty-five dollars.
Exceeding forty and notexceeding eighty
tons, each, fifty dollars. i'a
Exceeding eighty and not exceeding one
hundred and ten tons, each, seventy five
dollars. @ ts 10t
Exceeding one hundred and ten tons,
each, one hundred dollars. ''1if A'of--
Billiard tables kept for use, ten dollars
Provided That billiard tables kept for hire,
and upon which license tax has been i'm
posed, shall not be required to pay the tax
on billiard tables kept for use as aforesaid,
anything to the contrary notwithstanding.
On plate, of gold, kept for use, per ounce
troy, fifty cents. ol.0
On plate, of silver, kept tor use, per ounce
troy, five cents Provided, That silver
spoons or plate of silver used by one fami-
ly to an amount not exceeding forty ounces
as aforesaid, belonging to any one person,
plate belonging to religious societies, and
souvenirs and keepsakes actually given and
received as such and not kept for use, shall
be exempt from duty.
SLAUGHTERED CATTLE, SWINE AND SHEEP.
On all cattle and calves exceeding three
months old, slaughtered for sale, twenty
cents per head. 4'
On all cattle and calves under three
months old, slaughtered for sale, five cents
per head. l-
On all swine slaughtered for sale, when
Jllt IuulUcT JuuS bWcu-
ty In any one year, ten cents per head. ~
On all sheep and lambs slaughtered for
SALE five cents per head. tf'aH
Procided, That all cattle, swine and sheep
slaughtered by any person for his or her
consumption shall be exempt from duty.
Railroads and steamboats, two per cent.
on gross receipts. Other railroads than
those operated by steam, and ferries, two
per cent. Bridges, five per cent. on gross
receipts. Companies as above may add to
their rates to pay said tax. 3 orr ,G.sd
Express companies shall pay five per
cent. ON gross receipts. imbG 9i5
Insurance parties are to pay one per cent.
on gross receipts. uaa si 3il5gl
There shall be paid for passports three
dollars each. .uil Ju aaa-olI a.lj
Telegraph companies are to pay five per
cent. on gross receipts. - lsBimUo
Banks shall pay one-eighth ofone percent.
each half year upon average amount of de-
posits, Also one-fourth of one per cent.
each half year upon average amount Of cap
ital stock beyond the amount invested in
United States bonds. ,o,of iel fa,nIo,, |
~ Two per cent. from gross receipts from
lotteries. Tickets must be stamped and IL
cense to deal must be obtained, &c. I'M, ,,it |
+. Advertisements shall pay a duty of three
per cent The duty imposed may be, added
to public advertisements when rates are
fixed by law, No tax upon papers having
loss than two thousand circulation ysfI
/, Theatres, operas, circuses and museums
are to pay one per cent. on receipts. ss