The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1866-09-27
Articles Exempt.

Articles Exempt.
The Revenue Bureau has just issued in
structions to assessors concerning the OK
emption of articles and products from
taxation under the Act of July last.
All dry barrels and casks made water
tight are taxable, though not ussd for or
intended to hold fluids alone. The excmp-
ton Of building stone applies only to the
ordinary stone, and not to articles manu-
factured from stone, marble or slate. Tho
exemption of mouldings for looking glasses
and picture-frames applies only to mould
ings used for the purposes enumerated
The law does not exempt other mOuldings,
nor looking-glasses, nor picture-frames
made from mouldings. These are subject
to a tax Of five per cent. I'D rdlOrens, how
ever made.
The exemptions under the head of print
ing paper of all descriptions, and tarred
paper for roofing and other purposes, arc
confined strictly to these descriptions.
Paper technically known as printing paper
is exempt. All other kinds, whether writ
ing paper, wrapping paper, drawing paper,
plotting plotting, paper A. hiilt,eTing papsr, paper,
paper made for tarriDg, if sold dry, is liza
BILE to tax.
Cordage, rope and cable, matle OF vegc-
table fibre, are taxable when not used as q
part of the rigging or tackle Of vessels.
Photograph albums are not regarded as
books within the meaning of the excise
law. They are liable to all at ualorena tax
OF five per cent. Photographs and other
sun pictures, when sold by the producer al
wholesale at price not exceeding fifteen
cents each, or are used for the Illustration
OF books, are exempt. All others are sub
ject to an dd rGlorem tax Of five per cent
The exemption of the repairs of articles
of all kinds does not extend to the mate
| rials used in making repairs, when such
materials are in themselves taxable manu-
factures. The exemption of car wheels
thirnbles, skeins and pipe, boxes and
springs, tires and axlcs made of steel, used
exclusively for vehicles, cars or locomo-
tives, is restricted in the material from
which they are made, and in the uses to
which, and the way applied. They must
be made of steel and used exclusively for
vehicles, cars or locomotives.
Castings of iron of all descriptions, not
| otherwise provided for, are subject to n tax
OF So per ton. The castings otherwise pro
| vided for are malleable iron castings, un-
finished castings made expressly for locks,
safes, looms, spinning machines, steam
engines, hot-air and hot-water furnaces,
and sewing machines and castings for iron.
| bridges.
These castings, when not sold or used
| for any other purpose, and when Il taN is
assessed and paid on the article of which
the casting is part, are exempt from tax
alton. Castings of all descriptions made
for articles, machines or instruments
other than those specially enumerated arc
| liable to tax.
The words castings Of all descriptions
include castings CT brass and other metals
or combinations of metals, as we'll as cast
ings of iron. Wooden ware, a, used il,
the section of the new law, can only b,
construed to exempt such articles or I'M
| plcments of kitchen or household use ~
are made exclusively of wood, and tcchui
cally known as wooden-ware, viz:
Tubs, pals, chopping- -boar,la and trays
wooden plates, bowls, dishes. spoons
knives, ladies', rollers, pins, moulds, prints
mortars, pestles, dippers, ironing boards
pastry and meat boards, wash boards
clothes-sticks, clothcs-horses, &c. Other
articles made of wood, such as churus
boxes, kegs, tirkins, fish kits, measures
saw frames, ladders, pumps, Ne, are lia
bic to an al ualorent tax Of five per cent.