Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1865-08-17
LAWS OF THE UNITED STATES.
Passed at the first Session ofhs Thrty-stghM
COngress.
IPuBLIc-No. las

IPUBLIc-No las
AN ACT to provide internal revenue to sup
port the COVE nment 70 pay interest on the
public d. b., and for other purposes.
Be Il resolgsd By the Senate and Houst Of Repre-
sentltires Of the Tinted States Of .4msr1c0 IN Con
greSs assembled,
CONTINUED.
paid, shall be assessed and pay duty on the in
creased value Onl thereof
On a ! diamonds emeralds, precious stones
and imitation thereof, and all other jewelry, q
du V of ten per centum ad valorem; Provided,
That when damon DIS, emera aids, precious stones
or limitations thereof, imported from foreign
coun lies, or urOn VIII en- impOr. duties have
been paid shall be set or reset In god or any
other material, the duty shall be So. sci and
paid upon the value only Of the settings.
On ca endisA, plug, twist, and all other kinds
ofmanufactured tobacco, not herein provided
for, from which the stem has been taken out in
whole or in part or which is sweeteDed, thirty
five cents per pound.
On smoking tobacco manufactured with al the
stem IN, the leaf not having teen but ed or strip
ped from the stem, and on refuse tobacco known
as fine-Cut shorts. twenty-five cents pr pound.
ON smoking tObaC o. made exclusively of
stems and not mixed VITA leaf or Leaf and stems
fifteen cents per und
On snuff, manufactured of tobacco OF any sub
stitute for tobacco ground dry o. damp, picket
ed, scented, or otherwise of all descriptions,
thirty-fve cents per pound
On fine-cut chewing tobacco, whether manu-
featured with the stems 10 or not or however
sold wether loose, in bulk, or in packages, pa
pers, wrappers, or boxes, thirty-tye cen per-
pound.
on cigarette made of tobacco, enc osed in a
paper wrapper, valued at not over five dollars
per hundred packages, each containing not more
AN twenty five iEarettss, one dollur per hu a.
bred packages. And all cigar ties mad. II tobt-
co enclosed in paper Vrappe-, valued az Oy T
five liars per hundred packa yes as aforesaid,
shall be susje to the snme duties hereio provii-
ed for gars Of ike value.
On cigarettes made wholly oftObecCO, and 5!s)
on cigars known as ch roots, or short sxe., value
ed in each case at not over five dollars per thou
sand, three dollars per thousand.
On cigars, valued at over five dollars and not
over fifteen liars per thousand, eight dollars
per thousand.
Ga cigars, valued at over fifteen dollars and
not over thirty d liars per thousand fifteen dol
lars per thousand.
O. cigars valued at over thirty dollars per
thousand and OF ever fort! five dollars, twenty
five dollars per thousand.
On cigars, at over forty-fye dollars per thou
sand rty dollars per housand, at the valuation
of cigars herein mentioned shall in al cases be
the value Of the cigars exclusive of the tax.
Ana all cigars manufactured alter the passage
of this act all be packed in bundles, boxes, or
packages open to lnspec ion, and correc ly Ia
belled with the number and kind contained
therein, and after inspection, unless the same
shall be removed to a bonded warehouse for ex
pOrtation, shall be tamped by the ms eetor with
STAN to be provided ~ tie Comm loner OF
internal Revenue, Genoting the tax thereon,
and SO affixed that the bundle or box cannot he
opened wi hout eta ing or destroying said
stamp. And any bundle, box, or packages Of
cigars Which shall be sold or pass out OF the
hands of the manu- taCtureT, except into a bond
ed warehouse, without such STAN so affixed
by an inspector, shall be forfeited, and NAV be
seized wherever found, and Id, one half of the
proceeds of such sale to be paid. to the informer
and the other to the United States. And every
he m n q IA
age of this act, shall apply for and procure
from the assistant assessor of the district in
which be or she resides, permi! aut izing
such person to carry on the trade of cigar ma
King, for which pt rmit he or she shall pay said
assistant assessor the sum of twenty-five cents
Aud every person employed or working at the
business of cigar making in any other district
than that IN which he or she is a resident, shall
before making a0y cigars in such other district
present sa permit to the assistant ass ssor of
the strict where so EN- oloyed or working, and
procure the Enforcement of said assistant assess
or thereon authorizing said business in said dis
trict, for which Endorsement the assistant asses.
or shall be entitled to receive nom the app lea
ton the sum OF ten cents. And it sha be the
duty OF every ass slant assessor, upon application
OF any per on residing in his district, to furnish
apermit, or to indor upon the permit OF the
applicant if resilient in another district, au hoF-
ity to pursue the trade of cigar making within
the proper district of uch assistant assessor and
ssld ASST Ftant assessor shall keep re ord OF all
perm Is granted or md 'rsed by him, showing the
date of each permit, the name, residence, and
and place of employment OF the party named
therein, the name d district Of the officer
who originally granted the same, or who may
have made any subsequent Endorsement
thereon, and the nlme or names of the par
ty or parties by whom the person named in such
permit is employed, or, if working for himself
or herself stating such fiGt and every person
making cigars shall keep an accurate accc unit of
al the cigars made by him or her, for whom, and
Their nd and quality; and if made for any other
person, shall state in said account the name of
the Ierson or PERSONS FIR whom the same were
made, and his or their place of business, and
shall, on the first Monday of every month, deli
yer to the assistant assessor of the district Ef
qured by hun, copy of such account, verified
Dy oath or affirmation that the same is true and
correct And II any person shall make any ci-
gars without procuring such permit, or the
proper Endorsement thereon, he or she shall be
puulshed by fine of five dollars for each day he
or she shall SO offend, or by Imprisonment for
such time "a the court may order for each days
tfence, not exec ding thirty days in the whole
upon any one CONVICTION. And il any person ma
King clgars shall fail to make the return, he or
she snail be ~, ished by fac not exceeding
one hundred dollars, or by imprisonment not eX-
eeedlng thirty days. And if any person, firm,
company, or corporation shall employ or pro-
cure any person to make any cigars, who has
not the permit or the Endorsement thereon re-
qulret by this act, he, she, or they shall be
he, she, or they shall so employ such person or
Dy imprisonment not exceeding zen days. And
IL any person shall be found making cgars with
out such permit, or the Endorsement thereon
the collec or of the district may seize any cigars
or tobacco for making cigars, which may be
found 10 possession of such person, and the same
shall be fortei ed to the Uni ed States and sold;
aud one-half of the proceeds pa TO the United
States, one-fourth to the informer, and the
other fourth to the collector making the seizure.
Va bullion in lump, ingot, bar, or otherwise, |
DUTY Of one half OF one per centum ad vaorem,
10 be pid by the assayer of of the same, who
shau stamp the produ of the assay as the Com
mi sioner OF Interal Revenue, under the direc-
ZION OF the Treasury, may prescribe by general |
regulations And every and all sales, transfers,
exchange, transportation, and expectation ofgold
or silver a'sayed at any mint of the United |
states, or by any private assayer, unless stamped
as pre- cribed by general regulations, aiore- |
said, Is hereby declared unlawful; and every |
person or corporation who shah sell, transfer, |
transport, exchange, ex ort or deal in the same,
shall be sublee: 70 penalty of one THOUSAND |
dollars for each offence, and to fine not exceed
nag tbat sum, and to imJris9nment for term !
net less than SIX months. No jsTeler, worker |
9r araaeer IN golt and silver, shall use either of
those metals except it shall have first been
stamped as Aforesaid, as rebuired By this act;
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