Delaware State journal and statesman., 1864-10-11

An ACE 10 provide internal revenue support the uoT
0thsr purposes.
Continued.
See. 9l. And be further eaacfed, That every mar u
aeurer OF tobacco snn cigars Of any description, a.
horenbeoro mentioned, his chief workmsp. agent Or
superintendent shall at tho end OF each and every
month make and sign deelaraon In writing, mat no
such article commodity Aforesaid. has, during such
preceding month time when the last declaration was
made been removed carried sent caused, or suffer.
g. or known TO have been removed carried or sent from
the premises of such manufacturer other than such
have been duly assessed and the duties imposed by law
pad thereon on pain OF foreng for every refusal Or neg
eet 10 make such declaration hundred dollars Aud
Any ueh manufacturer or aehef Workman agent or SD
perintendent shall make any false untrue declaration,
such manufacturer or chief workman agent, supern-
tendent making the same upon conistion thereof shall
Forfeit three hundred dollars At the discretion OF The
court be liable to imprisonment tor term not exceeding
one year.
Sec ~. And be Il further eaaefed That II any person
other than the manufacturer shall sell eentgn re-
move Tor sale, or part with the possession OF any manu-
faetursd tobzc,o suud, egars upon which the dudes
imposed by Law have not bean paid with the knowledge
thereof suck person shall be liable 10 penalty Of one
hundred dollars for each and every offence And any
person who shall purchase receive ur sale any such
tobacco Hnun, cigars, which has not been slesied,
branded, OF stamped IS required by this act or upon
which the tax has not hsen paid If it has accrued or be-
come payable with knoHlege thereof shall be iSbo to
penalty Of atty dollars fer each and every offence And
any person who shall purchase receive for sale any
such tobacco snuff cigars any manufacturer who
has nota permit TO mAnuflcture. shall be liable fr each
and every offence TO penalty OF hundred dolasi
and IN addition thereto forfeiture Of all the Articles
aforesaid 80 purchased or received, or the full value
| thereof.
ss, ps. And be further enacted That all goods usres,
and merchandise articles manufactured made lex
espt refined petroleum. refined coal OIL gold aud silver
sprituoua and malt liquors. Innnuheturel tobacco, and
snun and esars by OF rm where the product
shall not exceed the rate Of six hunlred dollars per
and shall be made produced by the labor ef such
persgn Arm by bis their family shall be- aud
hereby exempto duty where the product shall oed
such aud not exceed the rate Of thousand dollars
the duty shall be levied assessed and collected only upon
the above the rate OF six hundred dollars per All
NUM- aud In all other cases the whole annual product
| a
has been furnished with materials, any part thereof
and employed by Apoher party to make or
finish the gocds and merchandise, orarticle pay
log prOming to pay THEREFOR aud to whom the iame
returned when SO made and hnishs shall be assessed
aud the duty paid heroDn by the producer or anuAc-
tuTer: PrOrided That whenever producer nauuhc-
turer shall shall remove for ronsump-
tlon auy articles, goods wares. or merchandise
which N removed sale would lie liable 10 taxAton he
shA be Hssessed ueon the saeAbe value Of the Aftre
goods or merchandise 10 used or so
! sumption or use.
see o. AHdbet further enacted That upon tho articles,
goods, Wares and merchandise hereinafter ptinned
except where otherwise provided which thA ne prouueeu
and slld be Manufactured made and sold OF he cun-
snmed or used by the manufacturer o. producer thetto
removed for consumption, for delivery 10 others than
agents Of the manufacturer producer within the United
States Territories thereof there shall be levied collect
cd, and paid the following duties to be paid by tho pro
| ducet or manufacturer thereof that is 10 say;
On candles, of whatever material made, duty cf hva
| per cent. Sd Valorem
ON mineral GOALS except such Ars known In the trade
pes coal and dust coal duty Of ve cents per ton
PfoedeG That In Of contracts Of lease Of coal lands
made prior the passage Of this act the lessee shall pay
the tax II not otherwise agreed and all duties or taxes
On coal mined and delivered by coal operators contracts
heretofore made shs be paid by the putehases thereof
| II not otherwise agreed by the parties.
On lard oil, mustard seed OIL liutesd oil, and on all
animal vegetable oils not exempted provided for
elsewhere whether pure or adulteraed day OF nVe
cents per gallon.
or any other materal when the product shall not Do
sbofs two hundred thousand cubic feet per month"; duty
Of cents per thousand cubic fee hen the pro.
shall be above two and not exceeding Ee hundroi
thousand cable feet per month, duty of fifteen cents per
one thousand euOie ieet When tue os aote
Ave hundred thousand not exceeding i've mons Of
cubic per months duty twenty cents per IL
sand cubic feat WAen tue product shall be above ave MI
| lions, duty OF tEenV-hTe cents per one thouseho
| onbe feet. And the general age Of the monhly
product the preceding the return required by hs
act shall regulate the rate Of duty hersin imposed And
where any gAsworks have been in operation for tue
next year preceding the return aforesaid then the rate
shall be regulated the estimated average Of tha
monthly product Provdtd, That The produet required
to be returned BY law by any gas company ,hn es M
rendered by the gas company during the month precedn
he Fs;urn and all gas companies hereby authorized
10 sdd the duty or imposed by law the price pei
bosssnd cubic feet on gas sold PfosiSsd further Thai
Ali gas furnished for lighting street lamps, and not meas
,raa and All gas made Tor and used by any hotel i'm
tsvsrn and private house shs be subject duy
whatever the amount Of product and may he estimated
derestasd 1t shall be the duty Of the assiAut asses
sor Of the district increase the he shall desI1
just and proper And pfspidd further, That gas com
uaues lOeaed within the corporate iints Of any city OF
town. whether In the district otherwise, fo located
as 10 compete with each other shall pay tho rate imposed
I lhsNAsfAst
And proridsd further, That coal tar pr duced in ht
manufseture illuminating gas, and tho products Of h
rehabilitation Of coal tar thus produced, snAl b1 eSenp
On coal Illuminating OIL refined, and naphthn, Ienzlne
and bensoe produced by tue dstAton VI coal asphal
tum shale peat petroleum. or rock oil snd all otaer bl
luminous substances used for like purposes, duty o
twenty cents per gallon Froriasd raAt sush oil ae'
shAle exclusively, shall bo subjset to pay duty oi NJ
teen cents per gallon anything to the contrary nowl
ali ar nsphthA bsnzne or bensoe, shall be subject to al
the pro visions Of law applicable to dlsllers plii
with regard TO licenses bonds, returns assessments en
,analtieN drawbacks, and all other provisions deslghe
y the purpose OF Aseertaning the quantity Distilled an
ssn,ipE the payment Of duties far ths may
a. idgtnsut Of tbs Commissijner OF Internal Revenu
ard uner regulations prescribed by him. be deemed n
asssrv ov that purpose Anf propids also. THAT nnp
~. Sc gtayity exceeding eish degrees AccordH
10 Dsunes by irometer, and Of the kind usually hno"
a. Fasoine shall be subject TO A1 OF i've per eentu
or Snirts OF turpsntine duty twenty per ss
Ion; Provided That all the provisions Of law relating
1ha assessment and collection Of tho duties on cotton,
de rules and regulations to be prescribed by the Secret
~ Of the reasary, far the may ue deemed
pcabe thereto phb spply to the assestnsnt ami c1lls
I lion OF duties on spirits OF turpentine.
On gound coffee, and all ground su6s' tu'es for e
IA, OF preparations Of which coffee furns part aid
ali un6round substitutes for eoHse duty ui que cent
I poun,'' .,.... -,o,rt r,n.t.,d vround n,p,eni
grouad oyss, and ground cove eens gioAnd rasti al
snund N nssr, aud all limitations Of the same duty
enc cent % pound.
son sorShnm or imphee duty OF i've cents gAllG
On slfu oi IN. lassss sugar cane Juice whom emov
from ths pIantA on concentrated noasses Or intlAI
"a eiss,n botion. OF sugar produced from tho aug
| espo and not made n ON sorghum or inphee, duty
cent aud fourth o SIs pSoIs
Dutch standard la color N oduoed from tho sugar ca
and not from sorghum or I'M cents ueT po,nJ
On ali clarified or refined sugar. above numlsT tWs
and not above number eighteen DN ' @ a an
produced directly from tue sugar can u ~ - ~ ~ ,
. ghum or inpnes, a duty ot two and -'A" ''N''
pound. ,oha, .;ah ..
Dutch standard In color produced directly in N ~ iS 10 ~ ~
oano and not iron sorghum imphee, day Vi u
, and ons-half cents per Pouud .,.
on the gross amount u this Ralas OF sugar rehh es
euding all the products Of their manufactures or sh
II rea duty OF two and hafof per esntum I'D "a
rem Provided, TnAt every person sal be regarded a.
4, sugar re1ner aud pay the duties lsyed by law, who
businesst is to advance the quality and value qf rug
upon Nhieh duty LAS been assessed aud paid, by na
ing and specialization, by quoL z, csyng ur an
e washing process or by any other CHEMICAL meehau
means who shall advances the quality VI IT
lassss, ntrAted mOlAsses iHsu, upon which
g duty boen aasssed and paid by boiling other
on sugar candy and all eonieetionsry nada wholly
In part Of sugar. valued At not exceeding twenty cen
war pound, duty or Two cents per tound; exectdil
senty and not exceeding forty cents per po,tsd du
q Of four per pound when exceeding forty
pound sold BY the box package, or otherwise than
the pound, duty Of ten per eentum ad vaeteni.
On chocolate and cocoa prepared, Aduy Of oae and
half e,nt per pound.
On haleratus anu plrArDonAts OF hpuai Il uuty OF H.
On starch made of potatoes, duty Of two mills p
pound; made OF corn wheat duty OF three mills
pOundi made ofrlee any other material, duty OF o
cent per pound.
mining, blRHng, artillery, or sporting purposes VIII
valued ut twentyeight cents per pound less duty
one cent per pound when vaiusd at above wenty-eis
cents por pound aud not exceeding thirtyeght
pound, a duty VI and a half cent per pound, al
when valued above thrtyeght Cents per pound duty
eight cents per pound
On Write lead, duty OF ihlry.nvs rents per hu
drsd pounds.
On oxide Of zine duty ofthlrty.ave esnspsr hu
drsd pounds.
sulphAte Of barytes, duty Of twelve cents per
hundred pounds, Proctdei That white lead, txids
sine sad suphAte Of bAytes paints and painters colo