Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-04-08

s~s&s~~- snxs>- 90 ya<k@r-s spe1 % No.
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S<e- e. A~& ~ q fsy<k<v ess1f.S. Tkss
, wke.evn sny rsxsnt.ctzrea xrsx Ie<, gods
wares &C nereazaii-- co ski<h = .xriss
a. import dsfy his been paid. and xkseh
are not specially provided tor. are increased
in value BY being polish-d painted. var
nished. waved. old. gila-d. elecsrotyped.
galvanized. plated. fram-d. ground. prpssed.
colorcd. dyed, trimmed. ornam~nted, or
otherwise more completely finished or 6t-
ted ior use or sale, without changing the
original character or purposes for which
the same are intended to be us-d. there
shall be levied, collected, and paid q tax
Of five per centum ad valorem upon the
amount Of such increased value, TO be as
certained by deducling from the value Of
the finished article when sold, or removed
for sale, delivery, or consumption. 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 manufacturing,
and any person. firm, company, or corpo-
ration engaged therein shall be liable
to all the provisions of law for the collec-
tion OF internal duties relating to manufac-
turers, as to licenses, returns, payment
Of taxes. liens, fines, penalties, and for
FIXTURES. ...., sf..
Sec. 96. And be 1t fmthcy enacted, That
newspapers. boards, shingles. la'hs. and
other lumber, slaves, hoops, headings, and
timber partially wrought and unfinished
for chairs, tubs. pals, hubes, spokes. fel.
loes, snaths, lasts, shovel and fork handles.
matchwood, umbrella stretchers, alcohol
made or MANUFACTURED Of spirits or mate.
rials upon which the duties imposed by
law shall have been paid, bone dust, plas-
ter or gypsum, malt, burning fluid, prin-
ters' ink, fax prepared for textile or felt.
ing purposes until 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. concentra-
ted milk, paraffine, whale and fish oil,
value Of the bullion used in the manufac.
ture Of silver ware, silver bullion rolled or
prepared for platers' use exclusively, ma
terials prepared for the manufacture Of
exclusively, and unfit for other use, shall
BE-. and hereby are, exempt from duty.
And also all goods, wares, and merchan-
disc, aud articles made or manufactured
from materials which have been subject
to, and articles made or manufactured
from materials which have actually paid,
or materials imported upon which no duties
have been imposed by law, where the .in-
creased value Of such goods, wares, or mer-
chandise, and articles so made or manu-
featured. shall not exceed the amount Of
1--WE per centum ad valorem, shall be, and
hereby are, exempt from duty.
Sec. 81. ind bel. further enacted, That
every person, firm, or corporation, who
shal! have made any contract prior to the
passage Of this act, and without other
provision therein for the payment Of du-
ties imposed by law enacted subsequent
thereto, upon articles to be delivered under
such contract, is hereby authorized and
empowered to add to the price thereof so
much money as will be equivalent to the
duty so subsequently, imposed on said ar
ticles. and not previously paid by the
vendee. and shall be entitled by virtue
hsreofto be paid. and to sue for aud rccov-
or the same accordingly.
AUCTION SALES.
Sec. 90. And he it further enacted. That
there shall be levied, collected, and paid,
on all sales Of real estate, goods, wares,
merchandise, articles. OF things at auction,
including all sales Of stocks, bonds. and
other securities, duty Of ono fourth Of
one per centum on the gross amount Of
such sales and every auc:ioneer or other
person making such sales, as aforesaid,
shall, at the end ofeach and every month.
OF within ten days thereafter. make list
or return to the assistant assessor Of the
District Of the gross amount Of such Gales.
made a aforesaid, with the amount Of
duty which has accrued. OF should accrns
thereon, which list shah have annexed
thereto q declaration under oath or afir-
aaiion. in form and manner - may b
prescribed by the commissioner Of intes-
nal revenue. that the same il true and cne-
rres. and shall. ct the same time. - sfors-
saiA. paid to the eelieeaas - d<Psty ea'-
hector the smoaas of dufy - tax thers-
urea, = aforesaid. ard il dcfs~lf thrsrof
sk.ll be ssbj~<t 70 and pay q pe.alty Il
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