The Portland daily press., 1866-06-22
The Tax Bill.


portant amendments to the House Tax bill re-
ported by the Senate finance committee:
Cotton is taxed 2 cents per pound instead of
cents, as by the House bill.
Cattle and produce brokers are to be taxed
on purchases as well as sales.
All distillefs of apples, grapes, or peaches,
are to pay $50 special tax, even if they only
distil small quantities.
Keepers of hotels, taverns, inns or eating
houses, having paid special tax, shall not be
required to pay an additional tax for selling
tobacco, snuff, or cigars, on the same premises
Persons who sell shell, or other fish, trund-
ling from place to place and not from any
shop, shall be required to pay IS only, special
tax.
Architects and civil engineers are to pay
$10special tax.
Distilers of burning fluid and camphene
pay $50 special tax.
Plumbers and gas filters pay $40, special
tax.
Journeymen cigar makers and apprentices,
as well as other persons making cigars, are to
keep an account Of all cigars made
Gas companies, whose price is fixed by law,
are authorized to add the tax to the price of
gas sold. Coal tar and ammoniacal liquor,
produced at gas works, are free
Sulphate of barytes, free by the House bill, is
taxed IL cents per hundred pounds.
Reapers, mowers, threshing machines and
separators, corn-shelleTs, wooden ware and
mills for the manufacture OF sugar, syrup and
molasses from sorghum beets and corn, all free
by the House bill, are taxed per cent. od ca-
loren.
The cents per gallon tax ON wines by the
House bill, is stricken out, and all wines,
whether made of grapes, berries, or rhubarb,
are put on the free list.
Shoe strings are taxed 2 per cent. dd 0d-
loren.
Ready-made clothing of all kinds, for the
wear Ofmen, women and children, is taxed
per cent, instead OF 1, as by the House bill.
The clause of the House bill under which
bootmakers, shOemakers, tailors and dress
makers, doing only custom work, were ex
empt when their work did not ex-
coed $1,000, is cut out and another inserted
which eXempts them when their annual pro-
duct does not exceed $4,000.
The tax on smoking tobacco, not sweetened
nor stemmed, is fixed at Is cents per pound,
instead of 20, as in the House bill. A new
clause taxes fine-cut shorts 80 cents per
pound. The tax on cigarettes, small cigars,
cheroots, cigars with twisted heads and short
skies, is fixed at 30 per thousand, when not
valued at over So; on cheroots, cigarettes and
cigars "a per thousand when valued at from
$S to SIP. A new clause provides that on all
imported cigars and cheroots, not including
cigarettes, an internal duty shall be levied and
collected in addition to the importation du-
ties Oslo per thousand, and stamps denoting
payment OF such tax shall be affixed to every
box or package of imported cigars or cheroots,
before the same are sold or offered for sale;
and any such cigars or cheroots, sold un-
stamped, shall be confiscated and the seller
be liable to fine and Imprisonment.
A new section provides that there shall be
levied, collected and paid, on all sales of real
estate, goods, wares and merchandise, and on
articles and things sold at auction, including
all sales OF stocks, bonds and other securities,
| duty of one tenth Of one per cent. Bankers
| and brokers' sales of foreign exchange and I'M
| current money are exempted from tax.
Companies and persons owning railroads,
steamboats,, stages, horse-cars, ferry boats, or
bridges, have restored to them the right of
| which the House bill deprived them, to add
| the tax imposed upon them to their rates OF
| fare.
The House bill clause, that any bank ceas-
ing to issue notes for circulation and deposit
ing in the Treasury lawful money to cover
what it has outstanding shall be exempt from
tax On such circulation is stricken out, and
one inserted providing that whenever any
State bank or banking association has been, or
shall be converted into national banking
business, including the making of loans and re-
ceiving of deposits, there shall be assessed and
collected in addition to the taxes already inn
posed a tax of one fourth per centum upon the
|. average amount of the circulation outstanding
of any such State bank or State banking assor
citation.
All the provisions of the House bill relating
to the income tax are stricken out, and this
tax remains exactly as in the existing law, ex-
cept that the same tax is levied on persons
living abroad and doing business here, or re-
ceiving profits from business done here. The
exemption remains at 5000. Section III of
the present law is by new clause, amended,
so that no claim for drawback on goods ex
ported before June Is, shall be allowed, unless
presented within three months after the pas
sage of this act. Section 6 of present law is
also amended 80 as to provide that every ma
tional banking association, State bank or State
banking association, shall pay ten per cent. on
the amount ofnotes of any person, State bank
or State banking association used for circula-
ton, and paid out by them after July1, 1867.