The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-09-06
eral repnlations as aforesaid are hereby de

clared unlawful and every person or corpora
ton who shall sell, transfer, transport, ex-
change, export or deal in the same, shall be
subject to a penelty of one thousand dollars
for each offence, and to a fine not exceeding
that sum, and to imprisonment for term not
exceeding two years nor less than six months.
No jeweller, worker or artificer in gold or sill
yer shall use either of those metals except it
shall have first been stamped as aforesaid, as
required by this act. No person or corporation
shall export or cause to be exported from the
United States any gold or silver in its natural
state, not coined, assayed, or stamped, as afore
said and for every violation of this paragraph
every offender shall be subject to the penalties
herein provided: Provided, That nothing here
in contained shall apply to the reworking of
old gold or silver in lump, ingot, or bar, as
aforesaid
On snuff, manufactured of tobacco or any
substitute for tobacco, ground, dry, or damp,
picked, scented, or otherwise, of all descrip-
lions, when prepared for use, tax of forty
cents per pound.
On cavendish, plug, twist, and all other kinds
of manufactured tobacco, not herein other
wise provided for, tax of forty cents per
pound.
On Tobacco twisted by hand, or reduced from
leaf into condition to be consumed without
the use of any machine or instrument, and
without being pressed sweetened, or other
wise prepared, as tine-cut shorts, tax of thir-
ty cents per pound.
On fine-cut chewing tobacco, whether man.
ufactured with the stems in or not or howev-
er sold, whether loose, in bulk, or in rolls,
packages, paper wrappers, or boxes, a tax of
forty cents per pound.
On smoking tobacco of all kinds, not sweet
ened, nor stemmed, nor butted, including that
made of stems, or in part of stems, and imita-
lions thereof, tax of fifteen cents per pound.
On cigarettes, or small cigars, made of to-
bacco enclosed in wrapper, or blinded, and
not over three and a half inches in length, and
on cigars made with twisted heads, and on
cheroots, and on cigars known as short-siXes,
the market value of which is not over eight
dollars per thousand, a tax of two dollars per
| thousand.
| On all cheroots, cigaretts, and cigars, the
market value OF which is over eight dollars
and not over twelve dollars per thousand, a
tax of four dollars per thousand.
| On all cheroots, cigarettes, and cigars, the
market value of which is over twelve dollars
per thousand, tax of four dollars per thou
| sand, and in addition thereto twenty per cent
! um ad valorem on the market value thereof.
And the Commission of Internal Revenue, with
the approval of the Secretary of the Treasury,
may prescribe such regulations for the inspec-
ton and valuation of cigars, cheroots, and
cigarettes, and the collection of the tax there
on, as shall, in his Judgment, be most effective
for the prevention of Inequalities and frauds
in the payment of such taXs And, in addition
to other regulations, it shall be the duty of the
inspector or assessor who appraises any cigars,
cigarettes, or cheroots to examine the manu-
facturer thereof or his agent under oath, which
oath shall be administered by the inspecting
and appraising officer, and reduced to writing,
and signed by such manufacturer or his agent,
with a view to ascertaining whether such man.
ufacturer has any interest direct or indirect, in
any sale that has been made or any resale to
be made of said cigars, cigarettes, or cheroots,
| by the concealment of which he seeks to OBJ
tain false, fraudulent, or deceptive appraise-
ment.
| That section ninety-eight be amended by
striking out all after the enacting clause, and
inserting in lieu thereof the following That
there shall be levied and collected and paid
monthly on all sales of real estate goods
wares, merchandise, articles, or things at auc-
ton, including ali sales of stocks, bonds, and
other securities, a duty of one-tenth of one
per centum on the gross amount of such sails
PToO5ded, That no tax shall be levied under
the provisions at this section upon any sales
by or for judicial or executive officers making
auction sales by virtue Of Judgment or de-
cree OF any court, nor to public sales made by
guardians, executors or administrators.
That section ninety mine be amended by
striking out all after the enacting clause. and
inserting in lieu thereof the following: That
there shall be paid on all sales made by bro
kers, banks or bankers whether made for the
benefit OF Others or on their own account the
following taxes, that is to say Upon all sales
and contracts for the sale of stocks, bonds,
gold and silver bullion and coin, promissory
notes or other securities, a tax at the rate Of
one cent for every hundred dollars of the
amount of such sales or contracts; and OF all
sales and contracts for sales negotiated and
made by any person, firm or company not nav
ing q special tax as broker. bank or banker
of any gold or silver bullion, coin, promissory
notes, stocks, bonds, or other securities. moi
his or their own property, there shall be paid
tax at the rate of five cents on every hundred
dollars OF the amount of such sales or con-
tracts; and on every sale and contract for sale
as aforesaid, there shall be made and delivered
by the seller to the buyer bill or memoran
dunn OF such sale Or contract on which there
shall be affixed a lawful stamp or stamns in
value equal to the amount of tax ON such sale
to be determined by the rates of tax before
mentioned and in computing the amount of
the stamp taxed in any case herein provided
for, any fractional part of one hundred dollars
OF value or amount ON which tax is COMMITTED
shall be accounted at one hundred dollars =
And every bill or memorandum of sale. or con
tract OF sale, before mentioned shall show the
date thereof, the name of the seller the amount
OF the sale or contract, and the matter or thinr
10 winch 1t refers And any person or persons
liable to pay the tax as herein provided oranv
one VINO acts III the matter as agent or broker
Tor such person or persons who shall make
any such sale or contract, or who shall, in pur-
suance OF any sale or contract, deliver or re-
cceive any stocks, bonds, bullion, coin. pro
mlssory notes, or other securities. without
Dill or memorandum thereof as herein REQUIRED
or who shall deliver or receive such bill or
memorandum without having the proper
stamps atilXed thereto, shall forfeit and pay to
the united States penalty of five hundred
dollars for each and every offence where the
tax so evaded, or attempted to be eyaded does
not exceed one hundred dollars and a nenoItv
Oh one thousand dollars when such tax shall
exceed one hundred dollars, which NAV he re-
covered with costs in any court of the 'Jrnitad
STATES OF competent jurisdiction, at anv time
within one year after the liability to sucb 17en
Any shall nave been incurred and the penal
Gy recovered snail be awarded and distributed
by the court between the United States and
the 1nforner, If there be any as provided NV
law, VINO, IN the Judgment of the court shall
nave first given information of the vioIatio,,
OF the law for which recovery is had Prog;ded
l. nat where IL shall appear that the omission
10 allX the proper stamp was not with intent
TO evade the provisions of this section said
penalty shall not be incurred. Andsfbe NO
visions OF law in relation to stamn duties in
schedule b OF this act shall apply to the starnn
oS 20 nerein hposed upon sales and contracts
OF safes made by brokers' banks or bankers
ana Others as aforesaid. And there shall he
palu monthly on all sales by commercial hro
kers OF any goods, wares, or merchandise a TOW
Oh one tWentleth of one per centum uDon the
amount amour 81 such sales; and on or before the
tenth day of each month. every commorciaI
broker snail make out list or return to the
assistant assessor OF the district of the GROSS
amount OF such sales as aforesaid for the ,,ra
cedlng month, in form and manner as NAV be
bro1 ~ ln1 commissioner OF Internal
revenue Prooided, That in estimating sales
OF goods, wares, and merchandise for the pur-
poses OF this section, any sales made nv nv
through another broker upon which a tax has
been paid shall not be estimated and ncluded
as sold by the broker for whom tho coll 49,
made. wv ''io vas
mat section one hundred be amended b1
sIrlsh:lng out all after the enactine clause in.
c1uVdlng schedule A, and inserting in lien there
or , Inc Ioliowlng That there shall be levied
annually On every carriage gold watch and
t f taq table and on all gold silver plate
against the same, respectively. or otbeSw uies
specified and set forth in schedule A hereto etc
annexed to pc paid by the person or persons nsr.9
owning owl g, possessing, or keeping the same on
Sne nrsb gay IN May, in each year. and the
same shall be and remain lien thereon nn+ii
paid. 'A0ieoh until
SCHEDULE A