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


per centum ad valorem, to be paid by
the assayer of the same, who shall
stamp the product of the assay as the
Commissioner of Internal Revenue,
under the direction of the Secretary
of the Treasury, may prescribe by
general regulations. And every and
all sales. transfers, exchanges, trans.
portation, and expectation of gold or
silver assayed ct any mint of the Uni
ted States, or by any private assayer.
unless stamped as prescribed by gen.
eral regulations, as aforesaid, is here.
by declared unlawful |; and every per.
son or corporation who shall sell,
transfer, transport, exchange, export,
or deal in the same, shall be subject
to a penalty of one thousand dollars
for each offence and to fine not ex-
ceeding that sum, and to imprison-
ment for term not exceeding two
years nor less than six months. No
.jeweler, worker or artificer in gold
and silver, shall use either of those
metals except it shall have first been
stamped as aforesaid. as required by
this act and every violation of this
section shall subject the offender to
the penalties contained herein. No
person or corporation shall take,
transport, or cause to be transported,
export, or cause to be exported, from
the United States any gold or silver
in its natural state, uncoined or unas.
sayed, and unstamped, as aforesaid );
and for every violation of this provis>
ion every offender shall be subject to
the penalties contained herein Prori-
ded, That the foregoing subdivision
of this section providing for tax on
gold and silver shall only be in force
from and after sixty days after the
passage of this act. a~ |
Sec. IS. And be il further enacted.
That whenever any manufactured ar
ticles. goods, wares, or merchandise
on which an excise or impost duty has
been paid, and which are not specially
provided for; are increased in value
by being polished, painted, vanished,
waxed, oiled, gildcd, elcctrotyped.
galvanized, plated, framed, ground,
pressed colored, dyed, trimmed, orna-
mented, or otherwise more completely
finished or fitted for use or sale, with
out changing the original character
! or purpose for which the same are in
tended to be used, there shall be levi.
ed, collected, and paid 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 for sale, delivery, or con.
sumption, the cost or value Of the
original article to the person, firm, or
company liable to the duty imposed
upon the increased value thereof. The
increasing of values in the manner
aforesaid shall be deemed manufac-
turing, and any person, firm, compa.
ny, or corporation engaged therein
shall be liable to all the provisions of
law for the collection of internal duties
relating to manufacturers as to licens.
es, returns, payment of taxes, liens,
fines, penalties and forfeitures.
Sec. 90. And be it further enacted,
That newspapers, boards, shingles,
laths, and other lam Der, slaves, hoops,
shocks, headings, and timber partial
ly wrought aud unlinised for chairs.
tubs, pals, hubs, spokes. felloes,
snaths, lasts, shovel and fork handles,
matchwood, umbrella stretchers, alco-
hol made or manufactured Of spirits
or o~eterials, npon which the duties
imposed by law shall have been paid.
bone dust. plaster or gypsum, malt.
burning fluid, printers ink, flax pre-
pared for textile or telling purposes un-
til actually woven. marble and slate
or other building stones in block,
rough and unwrought, charcoal. coke,
all -four and meal made from grain,
bread and breadstuffs, butter, cheese,
concentrated milk, paraffine, whale
and fish oil, value of the bullion used
in the manufacture of silver ware, sill
yer bullion rolled or prepared for pla-
ters' use exclusively, materials pre-
pared for the manufacture Of hoop
skirts exclusively and unfit for other
use, (such as cut tapes and small
wares for joining hoops together.
shall be and hereby are exempt from
duty. And also all goods, wares, and
merchandise, and articles made or
manufactured from materials which
have been subject to and upon which
internal duties have been actually
paid, or materials imported upon
which duties have been paid or upon
which no duties have been imposed
by law, where the increased value OF
such goods, wares, or merchandise,
and articles 80 made or manufactured,
shall not exceed the amount OF five
per ccntum ad valorem. shall be and
hereby are exempt from duty.
Sec. 81. Aud be it further enacted,
That every person, firm, or corpora.
ton, who shall have made any con.
tract prior to the passage Of this act,
and without other provision therein
for the payment of duties imposed by
law enacted subsequent thereto, upon
articles to be delivered under such
contract, is hereby authorized and en-
powered to the price thereof SO much
money as will be equivalent to the du-
ty so subsequently imposed on said
articles. and not previously paid by
the vendee, and shall be entitled by
virtue hereof to be paid and to sue for
and recover the same accordingly
Prorided That where the United
States is the purchaser under such
prior contract, the certificate Of the
proper officer of the department by
which the contract was made. show.
ing. according to regulations to be
prescribed by the Secretary of the
Treasury, the articles to be purchas-
ed by the United States, and liable
to such subsequent duty, shall be Ia
ken and received, so far as the same
is applicable, in discharge Of such
subse auent duties on articles so con.
tracted to be delivered to the United
States and actually delivered accord.
ing to such contract.
AUCTION SALES.
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