Cleveland daily leader. [volume] ([Cleveland, Ohio]) 1865-1873, 1866-04-26

% any person who peddles jeweiry, dis
titled spirits, iermented liquors, shall pay
500 hcence; Express carriers to paw Sll
| license; builders and contractors % paw SIt
| instead OF S2j; no tax upon apOthecaries
| contectioners, keepers Of eating houses, ol
keepers of hotels, inns or taverns, or tobac.
conists or retail dealers, except in spirituou:
and malt liquors, when the annual gross re.
ceipts on sales shall not exceed the sum o.
$1,000; on Illuminating, lubricating or other
mineral oil, the produce of distilatiou or re-
Inning of crude Petroleum, % cents per
gallon, and all coal oils between the specific
gravity by the beaumetist of sc and So deg.
inclusive, shall be deemed refined illumipa-
ting oils: such oils refined and produced by
the distilatiOn Of cosls, as phlotam or shale
exclusively, shall pay tax Of 10 cents per
gallon when produced by the same materi-
ais, peat or other bituminoUs substances 10
cents per gallon; spirits turpentine 10 cents
per gallon; molasses from sugar cane cts
per gallon; syrup of molasses or sugar cane
juice when removed from the plantation;
concentrated molasses; sugar produced from
sugar cane and not made from sorghum or
lmpheo of one per cent. sugars above No.
IL and not above No. Is, the duties on stand
ard color Il cents per pound; on sugars
above No. is the duties on standard cOlors
p cents per pound; on all soaps valued
above two cents per pound, not pe-fumed,
and on all salt water soap made of cocosnUt
oil a tax of , a cent per pound; on all other
perfumed soaps three cents per pound: on
salt three cents per 100 pound, instead of
SIX cents on reapers, mowers, scales.
brooms and Wooden-ware three per cent ad
valOrem; on tin ware Of all descriptions.
not otherwise provided for, five per cent ad
vaIorem; the duty on railroads 81: tubes ef
wrought iron So pertou; on copper, zinc and
brass nails OF rivets, and oil shot, sheet lead
and lead pipes five per cent al valorem; on
articles OF clothing manufactured or pro
duced Tor sale by weaving and filling, and
on hats, bOnuets and hoop skirts;
and on articles manuiactured;parts of cloth
ing, and on trimmings or 0rnameuting for
the ssme, and articles of wearing apparel
manufactured or produced for sale from
india rubber, gutta percha or fur dressed
with fur, five cents, advalorem on boots
and shoes two per cent advalorem. to be
paid by every person making, manufaetur-
ing or reproducing for sale boots and shoes,
furnishing materials or any part therefor,
or employing to make or produce from the
same, provided any boot or shoemaker max
ing boots or shoes to order and
custom work only and not for general sale,
and where the work does not exceed annU-
ely in value 81 900, shall be exempted
from tax; on ready made clothing, and
gloves, mittens, mOcassiOns and other arti-
cles of dress for wear of men, women and
children not otherwis assessed or taxed, one
per cent. advalorem, to be paid by every
person manufacturing or producing ior sale
clothing, gloves, mit!ens, moccasins, caps
and other articles of dress or furnishing
materials on any parttheTeof, or employing
others 70 make, manufacture or produce
them, provided any tailor or any maker of
glove, mittens, mOccasions, caps and
other articles Of dress TO order as custom
work and not for general sale and whose
work does not exceed anuuallv in value
$1,000 shall be exempted from this article.
Dresses made and trimmed by milliners
shall also be exempted from tax. The
charge on smoking tobacco of all kinds,
and imitation thereof, shall be 25 per cent.
instead of 35 on smoking tobacco
made exclusively of stems; 10c instead of
l5c pound on cigarettes or small cigars
made of tobacco enclosed in wrapper or
binder not over three inches in length,
the market value of which, tax included,
will not be over six dollars per thousand, a
tax of two dollars per thousand- when mar
ket value is over six dollars and not over
ten dollars per thousand, tax included, and
cheroots and cigars known as short skies
or any cigars made with or without pasted
or twisted heads, the market value of which,
tax included. not over ten dollars per thous-
and, tax of four dollars per thousand; on
all other cigars, cherools and cigarettes
wholly of tobacco, or any other substance
ten dollars per thousand.
Section 90 provides that all sales made
by bankers and brokers doing business as
brokers, whether made for the benefit Of
others or on their own account, at the rate
Of cents on every one hundred dollars,
and all sales and contracts for sales of stocks,
bonds, foreign exchange, gold and silver
bullion, coin, uncurrent promisOry notes
and other securities, cents fer every one
hundred dollars of amount of such sales;
on contracts and on all sales and contracts
for sales negotiated and made by any per-
son, firm and company taxed as a broker or
banker, of any gold or silver bullion, coin,
uncurrent money, promisOry notes,
bonds and other securities
not his own property, .
tax at the rate of Ave per cent for every
SlOO of the amount of such sales on con
tract.
All of schedule A IS stricken out, except
ing billiard tables and carriages valued at
about $4,000. In other words these are the
only articles in the schedule retained from
taxation, II is provided that on and after
the lsto of July, 1866, receipts derived from
transporting property for.hire, be exempt
from the tax imposed BY the 1O3d Section,
but such exemption shall not apply 10 any
receipts of railroads, ferries and bridges,
nor the transportation of the mails Of the
United States, upon contracts made prior TO
the passage of this act. The tax on Express
companies is increased from 50 to s. on the
gross receipts where the gross receipts do
not exceed $1,000 are exempt.
The banking section is amended by add
ing deposits in associations OF companies
known as provident institutions or savings
banks having no capital stock, doing other
business than receiving deposits to
be loaned or invested for the sole
benefit of the parties making such
deposits without profit or compensation to
the association or company, shall be exempt
from tax or duty on so much Of the deposits
as they have invested in securities of the
United States, and all deposits Of less than
$500 made in the name of one person the
income tax OF per cent on excess of $1,000,
in lieu of the former tax, the deduction is
about the same as under tho present law
The stamp duty on guagers and weighers'
returns and all receipts were stricken out
of the schedule and the following inserted
in lieu of the saDeE Receipts for any sum
of money or for the payment of any debt,
exceeding $50 in amount, not being for
the satisfaction of any mortgage, or judg-
ment or decree of any court, or by
endorsement on stamped abrogatiOn in
acknowledgment of the fulflment
for each section is two cents, provided that
ylav, of cd To
the same paper one more stamp may be af-
fixed to it, representing the whole amount
of stamps required for such signatures,
There is to be one grade Of tax on playing
cards, namely: cents on canned and pre-
served meats, vegetables, &c, according to
KTiTlHgeet KTiTrlEH Hget ground gQ4fee. or any GO uPound or
sale as substitute for cOf-
fee one cent per pound, and one cent for
each pound in excess Of one pound, pro-
vided any fraction Of a pound be considered
as pound, and stamp accordingly, ground
pepper, cloves, Glove stems, &c, or any
mixture intended to represent them, one
cent per half-pouEd.
Sections 25S and 259 of the act of March
Sd, 1865, are repealed. The effect Of this is
to remove the tax on lucifer matches, and
reduce the tax On manufactures from six to
five per cent. 1t removes the tax OF one
dollar per barrel on crude petroleum.
From and after the passage of this act
the following articles and products shall be
exempted from Internal Revenue tax or
duty; charcoal or carbon, beeswax, barrels
and casks, other than those used for
fluids, and packing boxes made Of woods !;
bristles; coffin and burial erucibles, all kinds
of crates and baskets made Of splints;
crutehes and artificial limbs, eyes, mat
trasses, pillows, feather beds, fertilizers, all
80 o,I rruad 1,1--f f,o1rr1 l.