The Placer herald., 1866-10-20
EXeMnticns from Taxation.


duets from taxation under the 10th section of
July last from which it appears that packing
boxes, understood and taken in the mechan-
ical and mercantile Specification, are exempt
hut packing boxes made Of paper or other
material than wood ,5except those made for
friction matches, cigars lighters and wax ia.
pets, are taxable, all dry barrels and casks
made water tight are taxable, though not used
or intended to hold fluid alone. The exemp-
ton OF building stone, applied only to ord
nary stone, and not to articles mann ufac,ured
from stone, marble and slate The exemp-
ton of mouldiogs for looking glasses and pct
ure frames applies only to mouldings used for
tbe purposes enumerated. The law does not
exempt other mouldings nor looking. glasses
and picture frames made from mouldincs
lhey are subject to tax Of five per cent, ad
uolorena, however made.
The exemptions nnder the head of printing
paper fall descriptions, tarred paper for
roofing and other purposes are confiued strict
y TO these descriI ton. Paper technically
known as printing paper is exempt. All 9th.
er kinds, whether writing paper, wrapping
paper, drawing, blotting, fItering, hanging
and the like, are liable and paper made Tor
tarring, if sold dry, is liable to a tax.
The exemption OF lax and the manufactures
thereof includes and covers all exemptions of
flax prepared for textile or telling purposes
etc. but manufacturer who makes articles of
dress for Tie wear Of men, women and chill
Gren, from cloth fabrics purchased in the mar.
ket orpurchased from the manufacturer there
Of, is not entitled to exemption from tax. A
manufacturer who makes cloth, fabrics or ar
ticles partly from FAX and partly of other
materials is not to be regarded as manu-
Iacturer in flax, nor are such manufactured
products exempt from taxation.
Exemptions are to be construed literally.
The exemptions 10 the new law are specific on
ly. The hulls ofships and other vessels, boats
propelled by oars cannot be regarded as YES
sells, or are hable 10 tax OF s per cent.
Drain and sewer pipes are exempt, Lut not
gas or water pipes. Medicinal mineral wa
ters are exempt, bat not sarsspalila, pop, roo t
aud Ike beer. Cordage ropes and cable made
Of vegetable fibre are taxable when not used
as part OF the rigging or tackel Of vessels.
Photograph albums are not regarded as
books within the meaning Of the excise law,
and they are liable to al al valorem tax of
per cent. Photographs and other such pic
lures, when sold by the producer Wholesale
at price not exceeding 5 cents each or
used for The Illustration of books are EXEMPT
All others are subject to an ad valorem
tax Of 5 per cent, The exemption of articles
Of all kinds does not extend to the materials
used tn making repairs, when such materials
are in themselves manufactures. The ex
emption of car wheels, thimble-skeins and
pipe boxes and spring tires and axics made
cf stee], used exclusively for vehic les cars and
locomotives, is restricted in The material from
which they are made, and the uses to which
they are applied The law eXempts the fin
ished umbrella and parasol and other sticks
and frames made for the cane. But the han
die is declared by the commissioner to be
taxable by the 10th section oflhe act of July.
The value of bullion used in the manufacture
ofwares, watches and watch cases, and bullion
prepared for the use of plates and watchma-
kers, is exempt from national tax. All bull
lion which is used by manufacturers is not
exempt from tax, but only as is used and pre-
pared under the provisions OF The above-named
section. Bullion used in the manufacture of
ewelry is not exempt. Gold and silver rings,
bracelets, pins etc, are regarded as jeweIry.
But gold pens, thimbIes, spectacle frames,
etc. are regarded as wares.
Yarns and warps are exempt from taxation,
when made aud sold or used as material out
Of obich are fabricated cloths or articles of
wearing apparel, household or other uses
which cloths or articles are liable to taxation
under any the provisions of section "a. Man
ufacturers having on hand yarn or wrap on
which a tax has been paid, are entitled to
pay only on the increased value of material
Of which the same are made into cloths or
fabrics or articles, on which no tax has been
previously paid as is liable to a tax of 5 per
cent, upon the prices at which it is sold.
Whether 60 per cent, 81 or 50 per pound,
the law imposes tax Of per cent dd 0alo
rem. The assessment of the tax must he at
that rate. The amount of the tax depends
on the value Of the wire.
Castings of iron of all descriptions not 9th.
er wise provided for, are subject to tax of
So per ton. The castings otherwise provided
for are malleable iron castings, unfinished cas-
tings made specially for locks, safes and
houses, spinning machines, steam engines hot
air and hot water furnaces, and sewing ma
chines and castings for iron bridges. These
castings when not sold and used for other
purpose, and when lax is assessed, and paid
on the article of which the casting is part,
are exempt from taxation. Castings of all
description made for articles, machinery or
instruments, other than those specially emu
meraSed, are liable to the tax on casting Of all
description, includes castings Of brass and
other metals; as well as castings of iron.
/ L. 4 a l.,
be confined to exempt such articles, or mple-
ments of household use, as are exclusively Of
wood, and known as wooden ware, TO wit:
Tubs, pairs, chopping- boards, trays, wooden
plates, bowls, dishes, spoons, knives, tables,
roller pins, moulds, mortars, pestles, dippers,
ironing boards, pantry and meat boards,
wash-boards, cloth-sticks clothes horses etc,
etc. Other articles made Of wood, such as