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

shall be required when the value of the estate and
effects, real and personal, does not exceed one
thousand dollars: I>o0ided Ju,ther That no
stamp tax shall be required upon any papers ne
cessary to be used for the collection from the
government OF claims by soldiers or their legal
representatives of the United States for pensions,
back pay, bounty or for property lost in the ser
vice: The reduction of taxes provided in this
section shall take effect on and after March one
eighteen hundred and sixty-scven
SEC TO- And be it further enacted, That the
act amendatory to the act entitled An act to
provide internal revenue to support the govern
ment to pay interest on the public debt and for
other purposes" approved June thirty, eighteen
hundred and sixty-four approved July thirteen,
elghtecn hundred and siXty-siX, be amended as
follows, viz:
That section ten be amended by adding after
the word pupils" in the sixth paragraph ofsaid
section, the words "but not including distilled
spirits, mineral OIL tobacco, snuff, and CIGARS
Also, by striking out in the paragraph relating
to monuments, after the word "mOnuments," :"
where 1t fist occurs, the words " of stone"
That section eighteen be amended by adding
thereto the following: "Poridetl That the eX-
emption herein shall not apply to tobacco, snuff,
and cigars manufactured, spirits distilled, or
petroleum refined either in or for such schools
and colleges"
That section nineteen is hereby amended by ad
ding the following thereto "And no suit for the
purpose of rcstraing the assessment or collection
of tax shall be maintained in any court"
That section fOrty-three be amended by strik-
ing out the last two sentences.
Amend section forty eight ofthe act relating to
internal revenue, approved July thirteen, eigh-
teen hundred and siXty-sX, to insert in the
pr0viso the word thirds" after [thel word
halves" and before the word "quartes :"
and also amend it by striking out the words
more than one quarter and not more than one
half shall be accounted one-llalf" and insert
"more than one quarter and not more than one
third shall be accounted one-third, and more than
One-third and less than one-half shall be accOun-
ted one-half:" Po1ided, That fractional Il arts of
barrels containing more than one quart er and
not more than one-half shall be accounted one
half and pay tax as such until June first, eighteen
hundred and sixty y-sevcn.
SEC. II. And be it f1t,fher enacted That on and
after March first, eghten hundred and sixty-seven
in addition to the articles now exempt by law
the articles and products hereinafter enumerated
shall be exempt from internal tax, namely;
Alcoholic and ETHEREAL vegetable extracts, when
solid and used soly for medical purposes;
Bale rope, scineS and netting for seinCs, twine,
and lines OF all kinds;
Bar, rod, hoop, band, sheet, and plate iron of
all descriptions, and iron prepared for the manu-
iacture of street: PrOpided That the exemption
aforesaid shall be confined exclusively to said
ticles in the state and condition specified in the
foregoing enumeration, and shall not be con-
strued as eXempting spikes, nails, any other
manufacture Ofiron from the taxes now imposed
by law;
Brush blocks;
Canned and preserved meats, and shell fish;
Carboe acid and carbolate of lime, used solely
for dSinfCctantS;
Carpet bag and cabar frames;
Gamer and preserved vegetables and fruits;
Casks, churns, barrels, wooden baushcs aud
broom handles, tanks, and kits made of wood,
including cOoperagc of all kinds, bungs and
plugs, packing boxes, nest boxes, and match box
eS, whether made OF wood other materials :;
wooden names, plough beams, split bottom
chairs, and turned materials tor the same unman-
ufacturcd, and saddle trees made of wood, and
match boxes heretofore made on which tax has
not been paid;
machinery, cars or scales, and castings made to
form part OF any article upon which, in finish
ed state, tax is assessed and paid;
Cast-'rOn hollow ware, and cast-iron hollow
ware timed, elumelled, japanncd, galvanized :;
Clock trimmings, namely: Clock work, clock
pillars, sash tastenings for clocks, winding keys,
yergcs and pendulum rods
Clothing or articles of dress not specially emu
meratcd, made by sewing, for this wear OF men,
women, or children from cloths or fabrics on
which tax or duty has been paid
Coffee mills, coffee grinders and roaStcrs, and
apple pairing machines;
Copper bottoms foI articles used for domestic
and culinary purposes;
Doors, window sash, blinds, frames, and sills
of whatever material;
Drain, gas, and water-pipe made of wood, or
cement;
Frames and handles for saws and buck-saws;
Glue and gelatine, of all description, in the
solid state.
Glue and cement made wholly or in part of alue
in the liquid state.
Horse-rakes, horse powers, tedders, names,
scythe snaths, hay-forks, hoes, and portable grin
ding mills;
Horse-blankets, made from cloth, on which
tax or duty has been paid
Licorice and licOrice paste;
Magnesium lamps;
Manufactures of jute;
Molasses, concentrated molasses or melado,
sirup of mollsses or sugar cane juc' and cistern
bottoms;
Oil naphtha benzne, benzolo, or gasoline,
IN nrE I'M " - bv-
drometer the product of the distillation,
distilation, or refining of crude petroleum. or of
crude oil produced bya single d.st:llation ofcoal,
shale, peat, asphaltum, or other bituminous sub
stances;
Palm-eaf and straw, beached, split, prepared,
or advanced by being braided or woven, but not
made up into hats, bonnets, or hoods;
Potato hooks, pitchforks, manure and spading
forks;
Pottery-ware of all descriptions, including
stone, earthcn, brown and yellow earthen, and
common or gray-stOne ware;
Rock and root-diggers or eXcavators;
Root-beer and other small beer;
salt;
Soap, common brown, in bars sold for less
than seven cents per pound;
Saws for cotton gins, when used by the maker
in the manufacture of gins:
Pumps, garden engines, and hydraulic rams
School-room seats and desks, blackboar and
globes of all kinds;
Sleds, wheelbarrows, and hand-carts, and fence
made OF wood;
lnda-rubber and other materials:
Shirt fronts or blossoms, wristbands or cuffs for
shirts, except those made of papcr
Spiral springs used in the manufacture of fur
niturc;
Stove polish or other manufacture exclusively
of plumbago, buck-saws, stump machines, potato
diggers;
Steel of all descriptions, whether made from
muck-bar, blooms, slabs, loops, otherwise;
Scythes;
Straw or binders board and binders CLOTH and
straw wrapping paper;
Tags for merchandise and direction of cloth,
paper metal, whether blank printed Thin
BILE skeins and pipe boxes, made of iron;
Tinware fr domestic and culinary purposes;
Ultra marine blue;
Varnish;
Wagons, carts, and dra rs made to be used for
farming, freighting, or lumber purposes;
Washing, mangling, and cothes-wringing
Chimes zinc whashbOards, spinning and flax
wheels, hand-reels, hand-looms, wooden knobs
and bechives:
Poyide1, That the exemptions aforesaid shall,
in all cases, be confined exclusively to said al ii
ces in the state and condition specified in the
foregoing enumeration, and shall not extend to
articles in any other form, nor to manufacturers
from said articles
SEC H. Apd be it further enacted, That there
shall be levied, collected, and paid on brandy
made from grapes, one dollar per gallon; and il
any person shall knowingly manufacture, COM
pound put up, sell or dispose of, or cause to be
r.. dad a.,