The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-09-06

CONTINUED.
That section ninety-three be amended by
striking out all after the enacting clause and
inserting in lieu thereof the following: That
all goods, wares, and merchandise, or articles
manufactured, made, or produced Except re-
fnedspetroleum, refined coal oil, cotton, gold
and silver, spirituous and malt liquors, manu-
fVctured tobacco, snuff, and cigars) by any per-
son, or firm, where the product shall not ex-
coed the rate of one thousand dollars per an
mum, and shall be made or produced by the la
Dor of such person or firm, or by his or their
family, shall be and are hereby exempt from
tax; where the product shall exceed such rate,
and not exceed the rate of three thousand dol
lars, the tax shall be levied, assessed, and col
lected only upon the excess above the rate of
one thousand dollars per annum; and in all
other cases the whole annual product, includ-
ing any business or transaction where one par
ty has been furnished with materials, or any
part thereof and employed by another party
to manufacture, make, or finish the goods,
wares and merchandise, or articles, paying or
promising to pay therefor, and to whom the
same are returned when so made and finished
shall be assessed and the tax paid thereon by
the producer or manufacturer: PTOyided, That
whenever a producer or manufacturer shall use
or consume, or shall remove for consumption
or use, any articles, goods, wares or merchan-
disc, which, ifremoved for sale would be liable
to taxation, he shall de assessed for the tax up
on the articles goods wares, or merchandise so
used, or so removed for consumption or use :
but naphtha, the product of the distillation of
petroleum, and other similar bltumlnous sub
stances, when used or consumed on the prem
Uses for fuel or cleaning, shall be exempt from
tax.
That section ninety-four be amended by strik-
ing out all after the enacting clause and in
serting in lieu thereof the following: That up
ON the articles, goods, wares, and merchandise
hereinafter mentioned, except where otherwise
provided, which shall be produced and sold, or
be consumed or used by the manufacturer or
producer thereof, or removed for consumption,
or use, or for delivery to others than agents Of
the manufacturer or producer within the Uni
ted states or Territories thereof, there shall be
assessed, collected and paid the following tax
es to be bald by the producer or manufacturer
thereof, that is to say
On candles, of whatever material made, a
tax of five per centum ad yalorem.
On gas, Illuminating, made of coal wholly
or in part, or any other material, when the
product shall not be above two hundred thous-
and cubic feet per month, a tax of ten cents
per one thousand cubic feet; when the product
shall be above two and not exceeding five hun
dred thousand cubic feet per month, q tax of
fifteen cents per one thousand cubic feet; when
the product shall be above five hundred thous-
and and not exceeding five millions of cubic
feet per month, tax OF twenty cents per one
thousand cubic feet; when the product shall
be above i've millions, 9 tax Of twenty-five
cents per one thousand cubic feet And the
general average of the monthly product for
the year preceding the return required by law
shall determine the rate oftax herein imposed
And where any gas-works have not been in OPP
Grafton for the next year preceding the return
as aforesaid, then the rate shall be determined
by the estimate average of the monthly prod
uct: ProUtded, That the product required to be
returned by law by any gas company shall be
understood TO be, in addition to the gas con-
sumed by said company or other party, the
product charged in the bills actally rendered
by the gas company during the month proceed
ing the return and until the thirtieth day of
April, eighteen hundred and siXty-seven, all
gas companies whose price is fixed by law are
authorized to add the tax herein imposed, to
the price per thousand feet on gas sold; and all
such companies which have heretofore con-
tracted to furnish gas to municipal corpora
lions are, in like maner and for the same peri
cd authorized to add such tax to such contract
price PrO0ided further, That all gas furnish
ed for lighting street lamps or for other pur-
poses, and not measured and all gas made for
and used by any hotel, inn, tavern and private
dwelling house, shall be subject to tax what
ever the amount of product, and may be estir
mated; and if the returns in any case shall be
understated or underestimate, it shall be the
duty of the assistant assessor of the district to
increase the same as he shall deem Just and
proper: And provided further, That gas COM
panies located within the corporate limits Of
any city or town, whether in the same district
or otherwise, or SO located as to compete with
each other, shall pay the rate of tax imposed
by law upon the company having the largest
production And provided further, That coal
tar and ammoniacal liquor produced in the
manufacture Of illuminating gas, and the prod
ucts of the rehabilitation of coal tar and
the products OF the manufacture of ammoni-
acal liquor thus produced, shall be exempt
from tax.
On Illuminating, lubricating, or other min
eral oils, marking not less than thirty-six nor
more that fifty-nine degrees Baume's hydrom-
eter, the product of the distilation, redistilla-
ton, or refining of crude petroleum. twenty
cents per gallon; and oil such oils between the
specific gravity, by Baume,s test, of thrty-six
and fifty degrees, inclusive, shall be deem
ed refined Illuminating oil; and any person or
persons who, for the purpose of sale OF con-
sumption, shall mix any of the heavier para
fine oils with such Illuminating oils, or with
naphtha, or either one with the other, shall be
deemed manufacturers ofilluminating OIL and
taxed as such; and said oil thus mixed, either
with or without further distillation, shall be
subject to tax of twenty cents per gallon if
after said mixing or distillation, the product
marks, by Baume's hydrometer between said
points OF thirty-six and ffty-nine degrees, in
elusive.
On Illuminating, lubricating or other min
eral oils, marking not less than thirty-six nor
more than ffty-nine degrees Baume's hydrom-
eter, the exclusive product of the refining of
crude oil produced by single distillation of
coal, shale, asphaltum, peat, or other blum
lnous substances, not otherwise provided for,
ten cents per gallon.
. vi vi, napntna DenZlne, benzole, or gaso-
line, marking more than tifty-nine degrees
Baume's hydrometer, the product of the distil-
latlon, Redistribution, or refining of crude Pc
troleum, crude oil produced by a single dis
tillation of coal, shale, peat, apshaltum or 9th.
er bituminous substances a tax of ten cents
per gallon Provided, That distillers and REIN
ers 81 illuminating, lubricating or other miner
al oil, napththa, benZine, benzole or gasoline
shall be subjectito all the provisions Of law D.
plicable to distillers OF spirits, with regard to
10 t1 de
moving to and Withdrawing from warehouses
liens, penaltles forfeiture, drawbacks and ali
other provisions designed for the purpose of
ascertaining the quantity distilled, and secur-
ing the payment OF taxes, so far as the same
may, i'll the judgment of the Commissioner of
Internal Revenue, and under regulations pre-
scrlbed by him, be- deemed necessary for that
purpose: Ind prOUided further, That distillcrs
and refiners of coal or mineral oil, whose pro-
duct shall not exceed twenty-five barrels per
day, on a monthly average shall not be re-
CURED to make returns oftener than once in
thirty days.
On spirits of turpentine, ten cents per GAL
lon.
On coffee, roasted or ground. on all ground
spices and dry mustard, and upon all articles
intended for use as substitutes for or as adul-
terations of coffee, spices, or mustard and up
on all compounds and mixtures prepared for
sale, or intended for use and sale as coffee,
spices, or mustard, or as substitutes therefore
one cent per pound: Provided, That the exemp-
ton of one thousand dollars in annual value of
product manufactured shall not apply to any
of the above-specifed articles mentioned in
this paragraph.
On molasses produced from sugar-cane, and
not from sorghum or imphee, tax of three
cents per gallon.
On syrup of molasses or sugar-cane Juice,
when removed from the plantation concentra-
ted molasses or melado, and cistern bottoms,
of sugar produced from the sugar-cane and not
made from sorghum or imphee, tax of three
fourths of one centI1er pound.
On sugars not above number twelve Dutch
standard in color, produced from the sugar
cane and not from sorghum or imphee other
than those produced by the refner, tax of
one cent per pound.
On sugars above number twelve and not
above number eighteen Dutch standard in col.
or, produced directly from the sugar-cane and
not from sorghum or imphee, a tax of one and
o half cent per pound.