Daily Davenport Democrat. [volume] (Davenport, Iowa) 1864-1874, 1866-10-10
Vxcsp peion Of Articles from Tax.
ms1Wm Under She Internal Rcves
nne Law.

Cxcm psion of A rsfclcs from Tnx.
ae1Um Under she Internal Rcves
nme Law.
From the New York Herald.
The Internal Revenue Bureau has just is>
sued instructions 90 the United States As |
scssors concerning tho exemption Of articles
and products from taxa.ion under the tenth
section Of the net cf ally last, from which IL
appears that pack. boxes, understood and
taken IN the technical aud mercantile signi-
fcstior. ere exempt, but packing boxes
made OF paper and other material than
wood, except those made for friction match
es, cigar lights and wax tsrcrs are taxable,
though not used for or intended TO bold
fluids alone. The exemption Of building
stone applies only to ordinary stone, aud not
20 articles manufactured from stone, marble
or slate. Tho exemption Of mouldings for
looking glasses and picture frames applies
only 70 mouldings used for the purpose emu.
msrateo; The law does not exempt other
moulding, nss locking glass or picture
frames made from mouldings they are
subject 10 TAX Of Eve per cent. I'D valorem,
however made. The exemptions under the
head Of printing paper Of oil descriptions,
and tarred paper for roofing and other pur
poaes, are conased strictly 10 thssc dsacrip
tons. Pspsr technically known - printine
paper, 10 exempt oil other kinds, whether
writing paper, wrapping paper, drawing pa-
per. baotting paper, Rtsring paper, paper
hangings. and tbe lihs, are taxable; and pa
per made for tarring. II sold dry,
10 liable to . tax. The exemption Of
fax and the manufacture thereof in
cludes and covers oil exemptions Of FAX
prepared for textile or telling pur
poses, etc; but . manufacturer who makes
articles Of drsss tes the wear Of oen, wo-
men OF children from the cloth Of fabrics
purchased in the markets or purchased
from the manufacturer thereof 10 not emit
tied 70 exemption from tax. A nanufae>
turcr who makes cloths, fabrics or articles,
partly Of 6ax and partly Of other materials,
"a not 10 be regarded a. . manufacturer Of
fax; nor are such mixed psoduces exempt
ltom NAyalioo. Rsamplious ~ 70 10 con.
atrued literally. The exemption in the new
Law specifies only The hulls Of ships and
other vessels. Boats propelled BY oars can
not be regarded ~ vessels, and ere liable TO
tax Of five per cent. Iron drain and sew
Ct pipes ~ exempt, but not 90 or water
mains q pipes. Medicinal and mineral
waters ore exempt, but not sarsapssilla. pop.
root md like beer. Cosdagc, ropes and
cable made Of vegetable fibre arc taxable
when not use 1 ~ part Of the rigging or
tackle Of vessels. Photograph albS0s ere
not regarded a. books within the meaning
Of the excise Law they are liable to an id
valorem tax Of five per cent Photographic
End other sun pietures, when cold By the
psoducee at Wholesale Of . price not ex-
ceeding fifteen cents each, az are used for
the illustration Of books, ere exempt; oil
others are subject 10 IN I'd valorem tar OF
Eve per cent. The exemption of articles Of
al kinds does not extend to material used
in making repairs when such materials are
tsxabls manslestures. The exemption Of
car wheels, thimble skcins and pine boxes,
and spsings, tires end axlss made Of steel.
used exclusively for vehicles, cars o. loco
motives, 10 restricted in the material from
which they are made cad in The usss 70
which they ere applied. They must be
made e Oteel md used exclusively for vc-
hicles, cars OF Locomotives. The law q.
smpts the finished umbrella and parasol, and
also stleks flaUea for the same but ~
handle is declared by the Commissioner 10
be taxable. by the 10Th section Of the act
Of July the value Of bullion used in the
manufacture Of wares, watches and watch
cases, and bullion prepared for the use Of
posters and watch.makers, y exempt from
internal tar. All bullion which 10 used by
manufacturers 10 not exempt from tax, but
only such - 10 used and prepared under the
provisions Of the above named section
Bullion used for welry is not exempt
Gold and silver rings, bracelets, pins, &c,
ate regarded as jswslry; but gold pens,
thi,nblcs, spectacle frames, &c, ere regard.
I'd as wares. Yarn and warps are exempt
from taxation when made and sold or used
ms material out Of which are fabricated clotho
or articles Of wearing apparel, household or
other uses. which cloths or articles ere Tia
BILE TO taxation under any Of the provisions
Of section ninety four. Manufacturers hav.
ing on hand yarns or warp on which . tax
has been paid are entitled to pay tax only
on the increased value when the same
arc made into clotha or fabrics.-
On wire, on which no tax has
been previously paid, As wire 10 liable to
five per cent. upon the price at which Il 10
sold whether that price 10 sixty cents. 81.
o. - per pound, the Law Imposes . tax Of
five per cent. al val0rem, the assessment Of
tax must be ct that rate the amount Of the
tax depends upon the value Of the wire
Castings Of iron OF al descriptions not 9th
crwisc provided for are subject 10 tax Of
% per ton. The castings other wise provided
for ,nalleabe iron. castings, unfinished cast
ings, made especially for locks, sales, loo0e,
spinning machines, steam engines, bot cir
and hot water furnaces aud sewing machines
and castings for bridges. These castineo
wien not used or sold Tor any Othsr puspoeo
and when tax 10 assessed aud paid On The
article Of which tho casting 10 pert, are o..
cnpt from taxation. Castings Of oil dcscrip.
tions made for articles, machines or instru-
inents other than those specially cnumerat-
cd are liable y lax. The words ''caatines
Of oil descriptions" include castings Of brass
aud other metals, - well o. castings Of iron.
"Woodcn ware" as used in the new law,
can only be construed TO exempt such arti.
clcs or implements Of kitchen or household
use as arc mads exclusively Of wood, and
technically known % wooden ware, to Wit:
Tuba, pals, ohoppiug boards and trays.
wooden plates, bowls, dishss, spoons,
knives. ladies', rollers, pins, moulds, pots,
mortars. pcstles, dippsrs, ironisg>boards,
pastry and meet boards, washboosds, clothes.
sticks, clothes hosscs, &c, &c. Other arti-
cles made Of wood, such - churns, boxes,
kegs, irkins. 6sh kite, measures, saw
frames, ladders, pumps, &C., IL, ~ liable
to an I'D valore0 TAX Of I've pr cent
Singular Rheoomenoa a Cncvo.
1o00s
The Cleveland Hereid, sf Friday, says:
"Yesteraay, shostly after twelve o'cleek,
very singular casualty occurred on Hill
street. On The north eide q THE slrset = Z
!avine, perhsps twenty feet deep, occupied
By The oil works Of NJ. Dslamasss, and esoe
cthess. AZ the hour named The man 10
charge Of NJ. De works heard rumbline
noise, and looking toward the street. ~
asout any ~ q ~ beak moving sapsdly
out iute the rsvins. and directly upcsa tle