Delaware State journal and statesman., 1865-05-26

bonds OF other security to be taken by the collector OF h
district from which such removal Is madei and may
transported from such warehouse to bonded Watshuuh
used or the atoeage Of merchandise at any port entry
and quicksilver 80 bonded may be Withdrawn from N
bonded warehouse for consumption on payment oi ~
iuty, or removed for export to foreign country wn
payment Of duty, In conformity with the provisions
law relating to the removal OF distilled splfh, az u
rules regulations aud conditions OF which, go TAR
applicable, shall appy to quicksilver in bonded ware
house, and NO drawback shall in any case be allowed
upon any quicksilver upon which any excih' duy nH
been paid, either before alter II has been placed II
bonded walehouso y by adding at The end OF the para
gfaph relating to copper and lead ingots the following
piOvsO "PrOricd hoip uer That brass made Of eoppe
aud speter which duty OF three per cenun al va
loren shall have beeu ASSESSED and paid shall
and pay duty uf three Per centum on the Increased
value oply Thereof = by nferng in the paragraph relh
ting to rolled BRASS after the word sheets the woru
"cupp5ri alnc and brass nails or rlvets by audh8
the paragraph relating TO patent enainesd and panned
leather the words " Provided, That when duty ha
been paid on ths leather In the rough the duty shall D
assessed and paid only on the Increased value by stik
lug out all OF the rkt sentence Of the pr0viso in tt
narAsrAph feaunK 70 wines or liquors and inssruns ~
lieu thereof the words Propded That the return as
aassment, collection and the time OF collection Of the
duties on such Wines and wines made Of grapes shall b.
subject to the regulations OF the oommiasoner Of Internal
revenue; !; by inserting la the paragraph relating y
cloth, after the word elted" the words articles Or;
after the word warps Ia the proyso OF said paragraph
by striking out the word for and Inserting In lieu
thereof the words sold beore" by inserting in tue
paragraph relating TO ready made clothing after tha
word "dress,' the words not otherwise assessed anu
taxed such !" and by striking out of the para
graph all atler the words does not exceed the sum of
mum shall be exempt from duy" by inserting in me
parag aph relating 10 manufactures of cotton after the
word cloths Ia the first proviso, the words 'or AIl-
cles and after the word abrlcs Ia the second provso
the words articles by striking out the words as
atorosaid," where they occur the second time In said
proyso and by inserting at the end Of said proyso me
words land when made wholly by the same manuiactu.
shall be subject to duty only OF five per centum ad
yAorsm - by striking out in the paragraph relating to
diamonds precious stones and limitations hefeof and all
other lswelry the word tsn. and Inserting In lieu
thereof the word ye by striking ont of said section
tha. frnua rHa =
plug twist down ts aud including the wofds and the
other 10 the United sales and Inserting in lieu thereof
the following;
"on snu manufactured Of tobacco or any substitute
for tobacco ground dry damp pckled scented or 9TH
erwia of all descriptions when prepared for use forty
"Oh tavendish, plug, twist and all other kinds of
manufactured tobacco not herein otherwise provided for
forty cents per pound.
ION tobacco twisted by hand reduced from Leaf Into
condition to be consumed, Without the OF any ma,
chine Instrument and without being pressed awsetened
or Otherwise prepared thirty cents per pound.
zone ine cut chewing tobacco, whether manufactured
With the stems In or not or however Sold whether loose
In bulk or in rolls packages papers, wrappers OF boxe
On smoking tobacco OF all binds and limitations
thereof not otherwise herein provided for thirty Ye
cents psr pound.
'Oh smoking tobacco made exclusively of stems aud
so sold fifteen cents per pound,
On cigarettes made Of tobacco enclosed in paper
wrapper and put up In packages containing net more
than twenty i've cigarettes and valued at not than
i've doara per hundred packages five per package
On all cgars, cheroots and cigarettes made wholly of
tobacco or Of any substtues therefor ten dollars per
thousand eigars by inserting in the last paragraph
relating to cigars, after the words imprisonment not
exceeding thirty days" the words And any person
furnished with such prmit may apply to the assistant
or inspector of the district to have any cigars OF
their manufacture counted and receiving eertl
Of the number fer which such fee may be pre-
cribed by the commissioner of nrernal shall be
paid by the owner thereof may sell and deliver such
cigars purchaser n the Of said assistant
assessor or inspector in bulk Or unp4eked without pay
meht Of the duty. copy OF the certificate shall be
auel by the assistant assessoror by the Inspector who
shall return the TO the assistant OF the
district The purchABr shall pack such cigars In boxes
and have the same inspected and marked stamped
according to the provisions Of this act and shall make
return OF the same inspected to the assistant assessor
Of ha district aud unless removed bonded warehouse
shall pay the duties on such cigars within five days aer
purchasing them to the collector OF the district wherein
they were manufactured aud before the same have been
removed from the store building Of such purchaser
from his possession and any purchaser who shall
neglect for than i've days to pack and have such
cigars duly Inspected aud tho duties thereon according
to this ae who shall purchase any cigars from any
person not holding such permit the dulles thereon not
having been paid shall be deemed gdly of misdemeanor
aud be tined not exceeding five hundred dollars aud BIS
Imprisoned not exceeding six months at the discretion
the court aud the Cgaa shall be forfeited and sold
fourth the benefit of the informe fourth for the
Dfcer who seized had them condemned, aud half
shall be paid to the government
That section ninety six be amended by infertng after
the words concentrated milk the words "cder ann
,ider vinegar, and sugar nloasses from other
gords use exclusively the words materials prepared
or the manufacture Of hoop skirts exclusively and unHt
other Hucn ana inserting in lieu thereof the
word and and by sriking out the words for joining
hoops together And inserting n lieu thereof the words
q used u the manufacture oi hoop skiTtsn
That section ninety nine be amended by striking out
fe gold and silver bullion coin aud by striking
out tho words Of all couracta for such Hales" and in
4erng in lieu thereof the words upon Auy sales or con-
tracts for the sale OF gold and silver bullion con one
tenth OF per eentun the amount of such sales or
contracts"
That sectlon one hundred and three he amended by
adding the following after the word vehicle" where Il
occurs the second time In the section PrOcided That
l,Iss uIa
vehicles Ia the transportation OF silver from the
mines where The sane Is Hr9l exeaVAted to the place
where they reduced or worked"
That aecton one aud three be further amended
by inserting after the words aud any foreign pOrt the
words Int such duty shall be assessed upon the trans
nortAtOn persons and property shipped from port
within the United States through foreign territory, to
port within the United states and shall be assessed
upon aud collected from re sons hfms companies or
within the United States receiving such
freight or transportation And that section one hundred
and three be amended by adding At the end Of said section
the lollowing and prOplded fier That no tax under
this section shall assessed upon any person whose
receipts do not exceed one thousand dollars anEum
That section hundred and five DO amended by
strikng out at the end thereof tie words for the quar-
ter teen next preceding,
strking after the words "one hundred and the
word "twON and Inserting In lieu thereof the word
g three"
That section one hundred and ten b. amended by
striking out after the wOrds "snd redemption thereof
the worda nor to any savings bank having capital
stock and whose business s to receiving deposits
and loanlng hs interest for the benefit Of the
deposors only, and which do other bun OF bank
efhAt section ous hundred and sixteen bs amended by
striking all after the enActug clause aud inserting
in eu thereof the following That there shall be levied
collected and paid annually upon the annual gains
profits and income Of every person residing In the United
or OF any citizen oi The United States residing
abroad whether derived from any kind Of property rents
interests, dividends or salaries or from any profession
trade employment or VOCATION carried on In the United
States elsewhere, fon any other source Whatever
duty of V5 per Gentum on the excess six hundred
dollars and not exceeding FIVE thousand dollars, and
duty per centum On the excess five thousand
dollars; and in Aicartalnng the income OF any raraon
liable to an income tax the amour. Of income received
from Institutions whoye olllasrs, rs required by law
withhold per eentum Of the dividends made by such
Institutions aud pay tbs same to the commissioner of
Internal revenue other officer authorized receive the
same shall be included and the amount so wlthhsld
shall be deducted from the tax which otherwise woud be
asessed upon such person. Andths duty herein provided
far ha all he sasessad collected and paid upon the gains
proAts and income the year ending the thirty first
day of December next preceding the time for evyug
soieetiug and paying said duty Proped That nc6ms,
derived interest upon notes bonds aud otA secur
ties OF the United stateHasd also all premiums gold aud
shall be included in estimating Incomes un1eg s
secon PTooidsd further, That Ony deduction Of sig
hund dollars shall bs uade the aggregate incomes
Of ali the members OF any family composed of parents
and minor children, husband and wife And propided
further That net profits realized by sses OF rea estate
within the year for which income is estimated
sha be chargeable as income and losses u real
estate purchased within tire yeH fos which Income ID
estimated, shall he deducted from the ncOme Of such
year
by striking all after the enaetng clause and inserting
ln lieu thereof the following That in estimating the
annual gains profits and income any peeen sil ma
tloual state, county aud municipal taxes paid within
the year shall no deducted from the gains profits or In
come uf the psfson who has actually paid the same
whether tenant or mortgagor also the salary
pay received for services in the civil military naval or
ether service OF the United States including senator's
representatives, aud delegates in congress above the rate
OF Sly hundred dollars per annum also the amount paid
by any person for the OF the homestead used or
edpled by himself his family and the enta value of
any Homestead used or occupied by any by his
family In his right oT IN the right Of his wie shall
mot 10 included aud ssed part tha income Of
such person. In estimating the annual gains, profits or
income Of any persn the interest received accrued
upon all notes bonds and mortgages other forms of
indebtedness bearing interest," whether paid good
and coectAh less the interest paid by or dus 5m such
person. shall be included and assessed part the In
Of such perhon for each year. and also all la ome
Ina rhra of