The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-25
GContinued.1

| Continued
On patent or enamelled skirting leather,
one and u half per sqare foot;
On all sole and rough or harness leather,
made from hides imported east of the Cape
of Good Hope, and all damaged leather,
| five mills per pound;
On all other sole or rough leather, hem
lock tanned, and harness leather, seven mills
per pound;
On all sole or rough leather, tanned in
whole or in part with oak, one cent per
pound
On all finished or curried upper leather,
made from leather tanned in the interest Of
the parties finishing or currying such leather
not previously taxed in the rough, except
calf skins one cent per pound;
On bend and butt leather, one cent per
pound;
On offal leather, five mills per pound
| On oil-drcssed leather, and deer skins
dressed or smoked, two cents per pound;
On tanned calf SKINS six cents each;
On morocco, goat, kid, or ship skins, cur
ried, manufactured, or finished, four per cen
tum ad valorem Provided, That the price
at which such skins are usually sold shall
determine their value;
On horse and hog skins tanned and dres-
sed, four per centum ad valorem;
On American patent cal skins, five per
centuln ad Yalorem;
On conducting hose of all kinds for con-
Quoting water or other fluids, duty of three
per centum ad valorem;
On wine, made of grapes, five cents per
gallon;
On varnish, made wholly or in part of gum
copal or other gums or substances, five per
centum ad valorem;
On furs of all descriptions, when made up
or manufactured, three per centum ad valo-
rem;
On cloth and all textile or knitted or felt
ed fabrics of cotton, wool or other materials,
before the same has been dyed, printed,
bieached, or prepared in any other manner,
duty of three per centum ad valorem;
Provided. That thread or yarn manufactur-
ed and sold or delivered exclusively for knit
ted fabrics. or for weaving, when the spin
ming and weaving for the manufacture of
cloth of any kind is carried ON separately
| shall not be regarded as manufactures within
the meaning of this act but all fabrics of
cotton, wool, or other material, whether
woven, knit, or felted, shall be regarded as
manufactures, and subject to the duty,
as above, of three per centum ad valo-
rem.
On all diamonds emeralds, and all other
jewelry, tax of three per centum ad valo-
rem;
On and after the first day of October
eighteen hundred and sixty-two, there shall
be levied, collected, and paid, tax of one
half of one cent per pound on all cotton held
or owned by any person or persons, corpo-
ration, or association of persons; and such
tax shall be a lien thereon in the possession
of any person whomsoever. And further, if
any person or persons corporations, or asso-
citation of persons, shall remove carry or
transport the same from the place of its pro-
duction before said tax shall have been paid
such person or persons, corporation or as
soc1ation of persons, shall forfeit and pay to
the United States double the amount of
such tax, to be recovered in any court hav-
ing jurisdiction thereof: Provided, however,
That the Commissioner of Internal Revenue
is hereby authorized to make such rules and
regulations as he may deem proper for the
payment of said tax at places different from
that of the production of said cotton: Andd
provided further, That all cotton owned
and held by any manufacturer of cotton IA
brics on the first day of October, eighteen
hundred and siXty-twO, and prior thereto,
shall be exempt from the tax hereby i'm
posed.
On all manufactures of cotton, wool. silk, |
worst, flax, hemp, jute, India-rubber gutta-
percha, wood, willow, glass; petty-ware, lea
ther, paper iron, steel, lead, tin, copper,
zinc, brass, gold, silver, horn, ivory, bone,
bristles, wholly or in part, or of other mate |
rials, not in this act otherwise provided for. |
duty of three per centum ad valorem: Pro- |
vided, That on all cloths dyed. printed |
bleached, manufactured into other fabrics, |
or otherwise prepared, on which a duty or |
tax shall have been paid before the same !
were so dyed, printed, bleached, manufac-
tured, or prepared, the said duty or tax of |
three per centum shall be assessed only upon
the increased value thereof: And provided.
further, That on all oil-dressed leather, and
deer skins dressed or smoked, manufactured |
into gloves, mittens or other articles on
which duty OF tax shall have been paid be-
fore the same were manufactured, the said
duty or tax of three per centum shall be as
sessed only upon the increased valuation
thereof: And provided, further That in es-
timating the duties upon articles manufac-
tured when removed and sold at any other
place than the place of manufacture, there
shall be deducted from the gross amount of
sales the freight, commission, and expenses
of sale actually paid, the duty shall be as
sessed and paid upon the net amount after
the deductions as aforesaid And provided,
further, That printed books, magazines,
newspapers, reviews, and all 9TH
er similar printed publications: boards. |
shingles, and all other lumber and timber;
slaves, hoops, headings, and timber only par
tally wrought and unfinished for chairs
ubs, pals, snathes, lasts, shovel and fork
handles; umbrella stretchers, pig iron, and
ron not advanced beyond slabs, blooms, or
oops: maps and charts; charcoal; alcohol
made or manufactured of spirits or materials
lpon which the duties imposed by this act
hail have been paid; plaster or gypsum;
malt; burning fluid !; printers ink flax pre-
'ared for textile or felting purposes, until ac-
ually woven or fitted into fabrics for con-
sumption; all flour and meal made from
'rain; bread and breadstufs; pearl barley
md split peas; butter; cheese; concentrat-
a milk; bullion, in the manufacture of sill
'efWare; brick lime Roman cement; drain
ne tiles; marble; slate; building stone:
opper, In ingots or pigs; and lead, in pigs
7 bars, shall not be regarded as mannfac- |