The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1866-08-25

/
amend an act entitled IAN act 10 provide
internal revenue to support the Govern
ment, TO pay interest on the public debt,
and for other purposes" approved June
80 1864, and acts amendatory thereof
[CoNTINUED.
On paper not otherwise herein provided
for. tax OF three per centum al valorem
/ On all manufactures not otherwise pro-
ylded for. of cotton, wool, silk, worSted,
hemp, jute, lndia-rubber, gutta-percha, wood.
glass, pottery-ware, leather. paper iron, steel,
lead, tin, copper. zinc, brass, gold. silver,
horn, ivory, bone, bristles, wholly or in part,
or OF other materials, a tax of five per
| centum ad valorem Prorided, That on all
cloths or articles dyed, printed or bleached.
on which tax or duty shall have been paid
before the same were so dyed, printed, or
bleached, the said tax of five per centum
shall be assessed only upon the increased
value thereof: -4nd prorided further, That
any cloth or fabrics or articles as aforesaid.
when made of thread yarn. or warps i'm
ported, or upon which an internal tax shall
have been assessed and paid, shall be assessed
and pay tax on the increased value only
! thereof: and when made wholly by the same
manufacturer, shall be subject TO tax only
| of five per centum ad valorem 4ad pr0ridesi
I further, That brown earthen and common or
! gray stone-ware shall be subject 70 a tax OF
two and one-half per cent. ad valorem, and
( no more.
On all diamonds, emeralds, precious stones
and limitations thereof, and all other jewiry
/ a tax OF five per centum ad valorem: Pro
! Gided, That when diamonds, emeTalds, pre-
| ciOus stones or limitations thereof, Imported
| from foreign countries and upon which i'm
| port duties have been paid shall be set or
reset in gold or any other material, the tax
shall be assessed and paid only upon the
/ value of the settings.
/ On bullion in lump, ingot bar, or other
wise, tax of one-half of one per centum ad
| valorem, to be paid by the assayer of the
same, who shall stamp the product of the
| assay as the Commissioner of Internal Rev
enue, under the direction of the Secretary of
| theiTreasury, may prescribe by general regu-
| lations. And all sales transfers. exchanges,
! transportation, and expectation. of gold or
| silver assayed at any mint of the United
States, or by any private assayer, unless
stamped as prescribed by general regula-
tions, as aforesaid, are hereby declared un-
lawful; and every person or corporation who
shall sell, transfer, transport, exchange, eX-
port. or deal in the same shall be subject to
penalty of one thousand dollars for each
offence, and to a fine not exceeding that sum,
and to Imprisonment for term not exceed
ing two years nor less than six months. No
jeweller, worker or artiticer in gold or silver
shall use either of those metals except il
shall have first been stamped as aforesaid; as
required by this act. No person or corpora
ton shall export or cause to be exported
from the United States any gold or silver in
It's natural state, not coined, aSsayed, or
stamped, as aforesaid; and for every viola
tion of this paragraph every offender shall
be subject 10 the penalties herein provided: :
PrOUided, That nothing herein contained
shall apply to the reworking of old gold or
I silver in lump, ingot, or bar, as aforesaid.
On snuff, manufactured of tobacco or any
substitute for tobacco, ground, dry, or damp,
picked, scented, or otherwise, of all descrip-
lions, when prepared for use, a tax of forty
cents per pound.
On cavendish, plug, twist, and all other
kinds of manufactured tobacco, not herein
otherwise provided for tax of forty cents
per pound.
On tobacco twisted by hand, or reduced
from leaf into a condition to be consumed
without the use of any machine or instru-
ment and without being pressed, sweetened
or otherwise prepared, and on tine-cut shorts,
tax of thirty cents per pound.
On hne-cut chewing tobaccoo, whether
manufactured with the stems in or not, or
however sold, whether loose, in bulk, or in
rolls, packages, papers, wrappers. or boxes,
q tax of forty cents per pound
On smoking tobacco sweetened, stemmed,
or butted a tax of forty cents per pound.
On smoking tobacco of all kinds, not
sweetened, nor stemmed, nor butted, includ-
ing that made of stems, or in part of stems,
and limitations thereof, a tax of fifteen cents
per pound.
On cigarettes, or small cigars, made of to-
baccO enclosed i'll a wrapper, or binder, and
not over three and half inches in length,
aud on cigars made with twisted heads, and
on cheroOts, and OH cigars known as short
skies, the market valne of which is not over
4 nd &ox~ Af4 1.AI
| lars per thousand.
On all cheroots, cigarettes, and cigars, the
market value of which is over eight dollars,
and not over twelve dollars per thousand, a
( tax of four dollars per thousand.
/ On all cheroots, cigarettes, and cigars, the
market value of which is over twelve dollars
per thousand, a tax of four dollars per thou
sand and in addition thereto twenty per
/ centum ad valorem on the market value
| thereof And the Commissioner of Internal
| Revenue, with the approval of the Secretary
of the Treasury, may prescribe such regula-
/ tions for the inspection and valuation of
! cigars, cheroots, and cigarettes, and the col
I lection of the tax thereon, as shall, IN his
| Judgment, be most effective for the preven-
| tion of inequalities and frauds in the pay
! ment of such tax And in addition to other
regulations, it shnll be the duty of the in
I spector or assessor who appraises any cigars,
cigarettes, or cherOots to examine the man
ufacturer thereof or his agent under oath,
/ which oath shall be administered by the in
specting and appraising officer. and reduced
to writing, and signed by such manufacturer
OF his rgent, with a view to ascertaining
whether such manufacturer has any interest,
direct or indirect, in any sale that has been
made, or any resale to be made of said cigars.
cigarettes, or cheroots, by the concealment
of which he seeks to obtain a false, fraudu-
lent, or deceptive appraisement-
s AUCTION SALES.
That section ninety-eight be amended by
striking out all after the enacting clause and