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

eleven cents per pound. duty Of ten
dollars per ton (; valued at above elev-
EN- cents, duty of twelve dollars and
fifty cents per ton: Prorsded, That
steel rolled, and sheet. rod, or wire
made of steel upon which duty has
been assessed and paid, shall be as.
sesscd and pay q duty of FIVE per cent.
um I'D valorem upon the increased val
ne only thereof.
On steam engines. including loco
motive and marine engines, duty Of
three per centum ad valorem.
On quicksilver produced from the
ore, duty of two per centum ad va
loren.
On copper and lead ingots, pigs or
bars, and spelter and brass, duty of
three per centum ad valorem.
On rolled brass, copper rolled, vel
low sheathing metal in rods or sheets,
and shot, sheet lead, and lead pipes, a
duty Of three per centum ad valorem !:
.Prorided, That when any of the arti-
cles herein mentioned shall not have
been assessed and duty paid thereon
of three per centum, In the form of in
gots, pigs, or bars, a duty Of five per
centum shall be assessed and paid
thereon.
On goat, calf, kid, sheep. horse, hog,
and dog skins, tanned or dressed in
the rough, a duty of five per centum
ad valorem.
On goat, calf, kid, sheep, horse, hog.
and dog skins, curried or finished, a
duty Of FIVE per centum ad valorem !:
Pyorided, That all goat, calf, kid,
sheep, horse, hog and dog skins previ-
ously assessed in the rough, and upon
which duties have been actually paid.
shall be assessed on the increased val.
ne only when curried or finished.
On patent, enamclled, and Japan
ned leather and skins of every de-
scription, a duty of five per centum
I'D valorem. t.H
On oil dressed leather and deer
skins, dressed or smoked, duty Of
five per centum ad valorcm Prori-
ded, That when leather or skins, upon
which duty has been previously as
sessed and paid, shall be manufacture.
ed into gloves, mittens, or moccasins,
the duty shall only be assessed upon
the increased value thereof when sc
manufactured.
On leather Of all descriptions, tan
ned or partially tanned, in the rough
q duty Of five per centum ad valorem
On leather Of all descriptions, cur
ried or finished, a duty Of five pc
centum ad valorem: Prorided, Tha
all leather previously assessed in tn,
rough and upon which duties hav,
been actually paid shall be assessed
on the increased value only when cur
ried or finished.
On wine made of grapes, . duty o
FIVE cents per gallon.
On all other wines or liquors know
or denominated as wine, not mad,
from currants, rhubarb, or berries. pro
duced by being rectiied or mixet
with other spirits, or into which any
matter whatever may be infused to b.
sold as wine, or by any other name
and not otherwise provided for in thi'
act, a duty of fifty cents per gallon
Prorided, That the returns, assess
mcnt, and collections of the duties OF
such wines shall be subject to the
regulations of the Commissioner o
Internal Revenue. Aud any person
who shall willingly and knowingly
sell or offer for sale any such wine
- Al - "A,
upon which the duty herein imposed
has not been paid. or which has beer
fraudulently evaded, shall, upon con
viction therefor. be subject to penal
ty af one hundred dollars or TO impris
onment not exceeding two years, Al
the discretion of the court.
On furs of all descriptions, whel
made no or manufactured, duty o
five per centum ad valorem Prori
ded, That all manufactured furs, OF
which duty has been previously as
sessed and paid before manufacture
il shall be assessed only on the increas
ed value thereof when SO manufac
tured.
On cloth and all textile or knitted
or felted fabrics of cotton, wool, Oh
other materials, before the same has
been dyed, printed, or bleached, ant
on all cloth painted, enamelled, shir
red, tarred, vanished, or oiled, duty
of five per centum ad valorem Pro
rided, That thread and yarn, and warp
for weaving shall be regarded as man
ufactures and be subject to duty 0
five per centum ad valorem.
On ready-made clothing, boots ant
shoes, gloves, mittens, and moccasins
caps, hats. and bonnets, or other arti
cles Of dress for the wear OF men, wo
men, or children, five per centum az
valorem Proruled, That any tailor
boot or shoemaker, hat, cap. or bonnet
maker, milliner, or drcss.maker exclu
sively engaged in manufacturing any
of the foregoing articles to order al
custom work and not for sale general
~, who shall make affidavit to the as
SCISSOR or assistant assessor that the
entire amount of such manufactures
SO made does not exceed the sum oil
six hundred dollars per annum, shall
be exempt from duty when exceed
ing six hundred dollars per annum q
duty of three per centum ad valoreu
on the excess above six hundred dol
lars.
On cotton upon which no duty ha,
been levied, collected, or paid, ant
which is not exempted by law. duty
Of. two cents per pound. which shal
he and remain lien thereon, unit
said duty shall have been paid, in the
possession Of any person or. persons
whomsoever.
On all manufactures Of cotton, wool
silk, worsted. fax, hemp, jute. India
rubber, gutta-percha. wood, willow
glass, pottery-ware, leather, paper
iron, steel. lead. tin, copper. zinc
brass, gold, silver, horn. ivory. bone
bristies, wholly or in part. or Of othel
materials not in this act otherwis.
provided for, duty of FIVE per cen
tum ad valorem Prorided, That OF
all cloths dyed. printed. or bleached
ON which duty or tax shall hav'