The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-24
CHAP. CLXXXIV.-coNT1NUEp.


of the House of Representatives.
CHAP. CLXXXIV.-coNTINUED.
An Act to reduce Internal Taxation and to
| amend an Act entitled ''An Act TO provide In
ternal Revenue to support the Government, tc
pay Interest on the Public Debt, and for other
Purposes" approved June thirtieth, eighteen
hundred and sixty -four, and Acts amendatory
thereof.
On all perfumed soaps, tax of three cents pei
pound.
On all uncompounded chemical productions
not otherwise provided for, q tax of five per cen
tum ad valorem.
On essential oils of al descriptions tax OF
five per centum ad valor2m.
On all furniture, or othar rticles made of wood
sold in the rough or uUE. E.Gti,hed, not otherwise
provided for tax of five 'I"r Ccntum ad ValOrcm:
Provided, That all fOrpitHre, or other articles
made of wood previously assessed, and a tax
| paid thereon, shall be seSscd tax of five per
centum ad valorem upon H.. increased value on
| lg thereof when sold in ii, ,Ged condition.
On salt, tax of three cents per one hundred
pounds.
On scales, pumps garden engines, and hydra
| ulic rams, tax of three per centum ad yalo-
rem.
On tin ware of all descriptions, not otherwise
provided for, a tax OF i've per centum ad valo-
| rem.
Vt,
! ed beyond muck bar. blooms, slabs, or loops
| and not advanced beyond bars, and band, hoop,
and sheet iron not thnne, .Lan number eighteen
wiregauge and plate iron npt less than one eighth
| of an inch in thickness t&X of three dollars per
| ton Provided, That ton efall for all the pur-
poses of this act, be deemed and taken to be two
thousand pounds.
| On band, hoop and sheet iron, thinner than
number eighteen wire-gauge. plate iron less than
one-eight of an inch III thickness, and cut nails
and spikes, not including rnils, tacks, or bradS.
| or finishing nails, usually up and sold in pa
pcrs or otherwise, taE q i've dollars per ton:
Provided, That rods, hGnG- oops, sheets, plates
spikes, and nails, not ir rg such as are usual
! ly put up in papers as mentioned, manu-
| factured from iron upcn mich the tax Of three
dollars has been levied and paid, shall be subject
| only to tax of two dOilarS per ton in addition
thereto anything in tn =. > the contrary not
withstanding.
On steel made direct, muck bar, blooms
slabs, or loops, tax three dollars per
ton.
On stoves, and hollow gre in all conditions,
whether rough, timed. @amellcd, and cast
ingS of iron, not other" .oVided for, tax of
three dollars per ton.
On tubes made of VI. 1T iron, a tax of five
dollars per ton.
On steam, locomotive, and marine engines in
cluding the boilers, and OF railroad cars a tax of
five per centum ad vaoren. Provided, That when
the boilers, tubes, wher,-. tireIs aXles, bells,
shafts, cranks wrists, OF !rdd-lights of such en-
gnes or cars sh al have t-,I once assessed, and
previously pdlQ tlc dlllOulI SO IbalQ
shall be deducted from taxes on the finished
engine cars.
On boilers of all kintis water tanks, sugar
tanks, Oil stills, sewing 1Eaiincs, lathes, tools,
planes, planning machines, Gaiting, and gearing,
tax of five per centum q .;llOrem.
On ratings. gates, iercss furn ure, and sta
tuary made ofiron, ta- . five per centum ad
valorem.
On copper AMI brass .HOcs nails, or rivets
sheet lead, and lead pip. and shot, tax of five
per centum ad yalorc!...
On goat, calf, kid. y. horse hog, and dog
skins, tanned or &" n the rough, 8 tax of
five per centum al
On goat calf, kiG lorse, hog and dog
skins, curried or fl i tax of five Per CEN
tum ad vaorem; Pr .,'-e.. That all goat, calf,
kid, sheep, horse, hO,:, a.. ,:og skins upon which
duties or taxes have 're= .trualy paid, shall be
assessed on the incrIa ascd -'Ie only when curried
or finished.
On patent enamelled al japanned leather and
skins of every description. tax of five per cell
tum ad valorem: Proy.te5, That when o tax or
duty has been paid on tbs leather in the rough,
the tax sh Ill be assessed and paid only the in
creased value.
On oil-dressed leather, tax of five per eentum
ad valorem.
On leather of all descr ptions, tanned or par
TALLY tanned, in the roua!:. tax OF five per cen
tum ad valorem
On leather of all descriptions, curred or finish
ed, FAX of five per centu:n ed valorem: Provid-
ed, That all leather in the rough upon which du-
ties or taxes have been actually paid shall be as
sessed on the increased value only when curried |
or finished.
On all liquors known denominated as wine, |
not made from grape. ants, rhubard [rhu- +
barbl, or berries, pr0d;..tG Uy being reetitied
mixed with other spirit- into which any mat /
ter whatever may be iu.Csed to be sold as wine, /
or by any other name, srG not otherwise provid- /
ed for in this act tax Of fifty cents per gallon:
Provided, That the roiu.-., assessment, collec- I
ton of the faxes on src ines shall be subject I
to the regulations of titc Tpmmissioner of inter-
nal revenue And any 70 who shall Willfn-
yly and knowingly sell offer for sale any such +
vine made after the page of this act, upon
which the tax herein iml.-aea has not been paid,
1r which has been raudui.ntly evaded, shall, up
III conviction thereof, bC subject to fine of five
hundred dollars or to imprisonment not exceed
ng two years at the discretion of the court.
On cloth and textile or knitted or felted arti-
les or fabrics of cotton, WOOL or other materials
before the same has been dyed, printed or bleach
I'd, and on all cloth painted, cnlmelled, shirred,
arred vanished, or oiled. tax of five per CEN
um ad valorem.
On thread and twine, tax of FIVE per centum
ad valorcm.
On articles of clothing manufactured or pro-
luced for sale by weaving, knitting or felting;
IN silk hats, bonnets, and hoop skirts; on ar
icles manufactured produced for sale as con-
tituent parts of clothing, or for trimming orna-
nenting the same, and on articles of wearing ap
,arel manufactured or produced for sale from In
Eiarubbcr, gutta percha, nc from fur or fur skins
lressed with the fur c'l. TX of five per centum
d valOrem: Provided, all articles made
# fur, the value of viii! all not exceed twen-
Y dollars, tax of two - "entum only shall be
aid.
On boots shoues, - Shoe-strings, a tax of
wo per centum ad va rsr., to be paid by every
erson making, manUi.ctn. ing, or producing for
ale boots or shoues, or 1lishng the materials
r any part thereof, an Employing Others to
lake, manufacture, OPP Iuce them: Provided,
hat any boot or shoc.:-er making boots or
hous to order as Gus o.. HDrk only, and not for
eneraf sale, and wl.;Se gJrk, exclusive of the
latcrials, docs not 'e- annually in value one
lousand dollars, sllai e exempt from this
TX.
On clothing, gloves, 1n,ttens, moccasins, caps,
1T hats, and other articles of dress for the wear
f men, women, and children, not otherwise as -
nssed and taxed, tax of two per centum ad va
,rem, to be paid by every person making, man
or producing tor sale clothing, gloves,
littens, moccasins, caps ielt hats, and other ar
cles of dress, or furnish .ng the materials or any
art thereof and employing others to make man
facture or produce them: Provided, That any
allor or any maker OF gloves, mittens, mocca-
ms, caps, felt hats, other articles of dress to
rder as custom work only, and not for general
ale, ana whose work, exclusive of the materials,
oes not exceed annually IN value one thousand
ollars, shall be exempt from this tax; and arti-
les OF dress made or trimmed by millincrs OF
ressmakers for the ~ear of women and children /
lall also he eXemit II this tax: Provided
hat the branching =, sprays, branches,
reathS OF artificial /. ers on which an impos