The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-05-04
Official.

propriated one hundred thousand dollars, or so
much thereof may be necessary, out OF any money
| in the treasury not otherwise appropriated.
Sec. 8. And be 1t further endctei l. That here
after for any failure to pay any internal revenue
| tax at the time and in the manner required by
law, where such failure creates liability to pay
a penalty of ten per centum additional upon the
! amount of tax so due and unpaid, the person or
persons so failing or neglecting to pay said tax,
instead O. ten per centum as aforesaid, shall pay
| q penalty of five per centum, together with inter
est at the rate of one per centum per month upon
said tax from the time the same became due, but
no interest for any fraction cf a month shall be
| demanded.
SEC g. Ind be it .tmrthe,. enacted, That the
act entitled can act to provide internal revenue
to support the government, to pay interest on the
public debt, and for other purposes" approved
| June thirty, eighteen hundred and siXty-four, as
| subsequently amended, be, and the same is here.
| by, amended as follows, viz:
That section twenty-five be amended by strk-
ing out. after the words, assistant ASSESSOR"
and before the word actually" the words -four
| dollars for every day." and inserting in lieu
| thereof the words "hve dollars for every day :"
! and, further, by striking out the following words:
| "And assistant assessors may be allowed, in the
settlement of their accounts, such sum the
| Commissioner of Internal Revenue shall approve,
not exceeding three hundred dollars per annum,
for office rent; but no account for such office rent
| shall be allowed or paid until it shall have been
verified in such manner as the Commissioners of
Internal Revenue may require, and shall have
been audited and approved by the proper officers
! of the Treasury Department; and assistant as
| SCISSORS, when employed outside of the town in
which they reside, in addition to the compensa-
| ton which they now allowed by law shall,
during such time so employed, receive one dollar
| per day." This amendment shall take effect upon
! compensation for the month of March. eighteen
| hundred and siXty-seven, and thereafter.
That section twenty four be amended by insert
ing in the proviSo to said section, after the word,
"spirits,'' wherever it occurs, the words "or 9th
| er articles"
| That section forty be amended by striking out
| the following words: THAT in case Il collector
| shall die resign, or be removed" and inserting
| in lieu the following: "That in case of Il vacancy
occurring in the office of collector by reason of
| death, or any other cause"
That section seventy-thrce be amended by
striking out all after the enacting clause and in
sertng iii lieu thereof the following: That any
person who shall exercise or carry on any trade,
business, or profession or do any act hereinafter
mention ed, for the exercising, carrying on, Or do
| ing of which special tax is imposed by law,
without payment thereof, as in that behalf re
quircd, SHALL for every such offence, besides be-
ing liable to the payment of the tax, be subject
to fine or penalty of not less than ten or more
than five hundred dollars. And if such person
shall be manufacturer of tobacco, snuff, or ci-
CARS or IL Wholesale retail dealer in liquor, he
shall he further liable to Imprisonment for term
not less than sixty days and not exceeding two
years.
That section seventy nine be amended fol-
lows: In paragraph four, by striking out the fol-
lowing words: quantities OF more In;tn tHrce
gallons at one and the same time to the same
purchaser Or" In paragraph five, by striking
out the following words: ''In quantities of three
gallons or less" In paragraph thirty one by ad-
ding thereto the following: "Poriaeol, That no
special tax shall be required of any person for
the manufacture Of butter or cheese" In pai;l-
! graph thirty-two, by inserting after the words
garden and before the word ''who," the words
! or travelling on foot and peddlng fruits, vegcta-
bIes, pics, cakes and confetti ,ncry.'
That section ninety be amended by inserting
/ 1f he tErrarS before n
viso in said section, the words ''and all pro-
! ceedings relating to forfeiture and sale of dis
titled spirits shall apply to tobacco, snuff, and
! cigars"
That section ninety four he amended as fol
lows:
By striking out in the paragraph relating to gas,
the words land until the thirtieth day OF April,
| e Ehteen hundred and siXty-seven."
By striking outl the paragraphs relating to
| sugar and sugar retiners,' and inserting in icu
! thereof the words
| "On all sugars produced from the sugar cane,
| and not from sorghum or imphee, other than
| those produced by the retiner, tax Of one cent
per pound;
''On refined sugars, and on the products of
sugar retineries, not including strip rmolasses,
! Il tax OF two per centum ad valOrem ItOrided,
That every person shall be regarded sugar
| refner and pay the taxes required by law, whose
business it is to advance the quality and value of
sugar by melting and recrystalization, or by Ii
quorlng, clayiDg, or other washing process, or
| by any other chemical or mechanical means, or
who shall by boiling other process extract
gar from or advance the quality or value of mo-
| lasses, concentrated molasses, meladO."
| Also in the paragraph relating to wood screws,
by striking out the word ten and inserting
| "fve;'
Also by striking out the paragraph relating to
| gunpowder and inserting in lieu thereof the
following:
"On gunpowder canister powder, five cents
per pound; sporting powder in kegs, one cent
per pound; blasting powder, in kegs or casks,
| one-half cent per pound"
Also, by striking out all from the words ssciga-
| rettes or small cigars, in the first paragraph
relating to cigars, down to and including the
words 'twenty per centum ad valorem on the
market value thereof in the last paragraph re-
aing to cigars, and inserting in lieu thereof the
! following:
"On cigarettes, cigars, and cheroots of all de-
scripti0ns, made of tobacco or any substitute
therefor, five dollars per thousand"
| That section ninety-four be furtheramended so
| that in lieu of the taxes now provided by law
upon the goods, wares, and merchandise herein
after mentioned, which shall be produced and
sold, or be manufactured or made and sold, or be
consumed or used by the manufacturer or pro-
ducer thereof, or removed fer consumption or
use or for delivery for others than agents of the
manufanturor producer within the United
States Territories thereof, there shall be as
| sessed, collected, and paid the following taxes,
to be paid by the pro iucer manufacturer there
of, that is to say:
On boots and shoes, made wholly or in part of
India-rubber. two per centum ad valorem;
On hoopskirts, two per centum ad valorem;
On leather of all descriptions, and goat, deer,
calf, kid, sheep, horse, hog, and dog skins,
tanned or partially tanned, curried, finished or
in the rough, two and onc-haf per centum ad-
valorem.
On manufactures exclusively of glass, other
than window glass, three per centum ad valo-
rem
On manufactures of wool, or of which wool is
the chief component material, or the component
material of chief value, two and half per centum
ad yalorem.
That section ninety four be amended by adding
to the end of said section the following words
But no tax shall be imposed upon the redy[eling
or reprinting of cloths or other articles.
That section ninetysi be amended by insert
ing after the words land all goods wares, and
merchandise, and articlcs,'' and before the words
"made or manufactured from materials" the
words mot specially named and taxed, and which
are'
That section one hundred and three be amen
ded by striking out the word {" three" where it
occurs in the second proyso and inserting the
words " two and haf,'' and by striking out the
words d" until the tirtieth day of April, eighteen
hundred and sixty seven"
That schedule B, in relation to stamp duties,
named in section one hundred and ifty-one, be
amended by striking out of said schedule the
words legal documents" and all thereafter, ana
inserting In lieu thereof the following: Prooided,
That the stamp duties imposed by the foregoing
schedule OBJ on manifests, bills of ladlng, and
oratu pt,II, NJ >lv 70 ste