The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1867-03-07

ther liable to imprisonment for q term not
less than sixty days and NOT succeeding two
years. '-.---..--.-ss.s- -,..-e.---
QUANTITIES REGULATED.
That section seventy nine be amended rs fol.
following words: q In guam Titles Of more thsn
| three gallons at Que and the same time TO the
same purchaser, or" In paragraph AVE. oy
| striking out the following words: I'm quan,.
| titles Of three gallons or less" In paragraph
| thirty -one, by adding thereto the following:
! BurTER--cHEEsB-aARpExs
| prorifed. That no special tax shall be re-
CURED Of any person for the manufacture Oh
| butter or cheese" In paragraph thirty-two,
by inserting after the word garden and be-
Il fore the word "who'' the words "or travel
ling on foot and peddlng fruits, vegetables,
pies, cakes, and confectionery"
That section ninety be amended by inserting
after the word " cigars" and before the first
proviso In said section, the words land all pro.
ceedings relating to forfeiture and sale Of dis
| titled spirits shall apply TO tobacco, snuff, and
suoARs AND SUGAR RErINERs.
BY striking out the paragraphs relating to
"sugar and sugar refiners,' and insert In lieu
thereof the words:
son all sugars produced from the sugar cane
and not from sorghum or imphee, other than
| those produced by the refiner, taxof one cent
per pound" :,
| ION refined sugars and on the products OF
sugar refneries mot including syrup or mo.
lasses) n tax OF two per centum al rtoTem ,
/ Propided That every person shall be Regarded
/ as a sugar refiner and pay the taxes requi.ts a
bv law, whose business 1t is TO advance .lle
quality and value OF sugar by melting anu ' or
| GENERALIZATION, or by liquoring, claying, or
| other washing process, or by any otner che ii
| cal or mechanical means, or who SHAH, oy DOH.
| ing or other process, extract sugar from OF au'
vance the quality or value OF ihoiasse'' wi"
centrated molasses, or meiado.
i CIGARETTES.
| A,so nv striking. out all from the words
i a. cigarettes or small cigars in the first para
| graph relating TO cigars, down TO and inclu-
| ding the words "twenty per centum dd rdto-
| ran on the market value thereof In the last
| lieu thereof the following
| "On cigarettes, cigars, and cheroots OF all
| descriptions, made of tobacco or any supsu-
tute therefor, five dollars per thousand
BOOTS, HATS, HOOP SKIRTS, GLASS, LEATHER,
WOODEN GOODS.
That section ninety -four be further amended
so that in lieu Of the taxes now provided by
law upon the goods, wares, and merchandise
hereinafter mentioned, which shall be pro-
duced and sold, or be manufactured or made
and sold or be consumed or used by the man
ufacturer or producer thereof, or removed
for consumption or use, or for delivery TO
others than the agents of the manufacturer or
producer within the United States or Terrific
| and paid the following taxes, TO bepaid by the
producer or manufacturer thereof, that is TO
say On boots and shoes made wholly or In
part of India rubber, two per cent dd Uato.
| rem on hats, caps, bonnets, and hoods OF all
| descriptions, two per centum dd Udtoren; on
hoop skirts two per centum dd pdtOrem; on
| manufactures exclusively of glass, other than
| window glass, three per centum dd rdtOre'a /;
| 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, 2H per centum al Udtoren on
| manufactures of wool, or of which wool is the
chief component material or the component
material Of chief value, 2h per centum al ra-
| loren.
REDYgISa AND REPRISTISa.
| That section ninety-four be amended by
1 adding to the end of said section the follow.
| ing words "But no tax shall be imposed
| upon the redyeing or reprintlng of cloths or
other articles"
ARTICLES NOT NAMED.
That section ninety-six be amended by IN
serting after the words "and also all goods,
/ wares, merchandise, and articles and before
| the words "made or manufactured from ma.
/ terials, the words mot specially named and
| taxed, and which are"
REDUCTION AND LIMITATION.
| That section lO3 be amended by striking out
| the word three" where IL occurs in the
| second proviso, and inserting the words " two
| and half" and by striking out the words
STAMPS on LEGAL DOCUMENTS.
That schedule b, in relation TO stamp duties,
named in section Isl, be amended by striking
| out of said schedule the words legal docu-
ments," and all thereafter, and inserting IN
| lieu thereof the following: "Procided. That
| the stamp duties imposed by the foregoing
schedule OBJ on manifests, bills OF ladinS, and
passage tickets, shall not apply TO steamboats,
| or vessels plying between ports OF the United
| States and ports of British North America
| I,3 f,rfLgr That all aftidavits shall
be exempt from stamp duty"
| Also by inserting at the end Of the last para
| graph relating TO probate of will y the fot-
lowing words: "PrOrided, That no stamp
! either for probate of wills, on letters tesla
| mentary, or of administration, or on admins
| traitor or guardian bond shall be required
| when the value Of the estate and effects, real
/ and personal, does not exceed 81, 900 Prortded
further, That no stamp tax shall be required
upon any papers necessary to be used for the
/ collection from the Government of claims by
4 soldiers or their legal representatives OF the
United States for pensions, back pay, bounty
| or for property lost in the service" The re-
| duction Of taxes provided III this section sinai
take effect on and after March i 1867.
| sPIRITs-sSUFP-ToBAcc
| SECTION 10. And be ii further enacted, That
| the act amendatory to the act entitled . Ar
act to provide internal revenue 10 support the
| Government, TO pay interest. on the public
| debt. and for other purposes, approved june
80, 1864, approved July Is, 1866, be amended a.
follows, viz
That section ten be amended by adding after
i the word apupils, in the sixth paragraph o.
said section, the words "but not including
distilled spirits, mineral oil, tobacco, snuff
/ and cigars"
Also, by striking out in the paragraph re
lating to monuments, after the word " monu
ments,' where it first occurs, the words :" o.
stone"
| That section Is be amended by adding there
/ TO the following " Provided, That the exemp
ton herein shall not apply to tobacco, snnfi
and cigars manufactured, or spirits distilled
or petroleum refined, either in or for such
schools and colleges"
| RESTRAINING SUITS FORBIDDEN.
| That section nineteen is hereby amended by
adding the following thereto: And no suit fol
| the purpose of restraining the assessment OF
collection of tax shall be maintained in any
i Court.
That section forty three be amended by
striking out the last two sentencesin It,
| REGULATION OF QUANTITIES.
| Amend section forty-eight Of the act relating
| TO internal revenue, approved July ID, 1866, So
| as TO insert in the proviso the word " thirds ;
| after word "halves - and before the wore
I"quarters," and also amend 1t by striking on
the words "more than one-quarter and no
more than ne-half shall be accounted one
half" and insert "more than one-quartel
and not more than one third shall be account
ed one third, and more than one third ant
less than one-half shall be accounted one
half: Provided, That fractional parts o
barrels containing more than ne-quarter ant
not more than one-h half shall be accounted one
half, and pay taxes as such until June l, 1867
ADDITIONS TO THE FREE LIST.
SECTION IL. And be II further enacted, That OF
and after March /, 1867, in addition to.the arti
cles now exempt by law, the articles and pro
4 ducts hereinafter enumerated shall be exemp
| from internal tax, namely:
Alcoholic and ETHEREAL vegetable extracts
when solid and used solely for medical pur
poses.
Bale rope, seines, and netting for seines
| Irvine, and lines Of all kinds.