The Portland daily press., 1867-03-14

enacted laws relating to internal revenue
OF its thirty four sections, quite a number are
merely administrative and concern mainly
the officers of the government; several 9th
ers, applying to the manufacture of spiritu-
Gus liquors, which is forbidden by our laws,
are of no interest to the taxpayers of Maine.
| Omitting these two classes, we give below the
substance of the remaining amendments,
having carefully compared them with the for
mer laws:
1. The free list has been enlarged by the
addition of the following articles:
| Alcoholic and ETHEREAL vegetable extracts
when sold and used solely for medical pur-
| poses.
Bale. rope, seines and netting for seines
twine, and lines of all kinds.
Bar, rod, hoop, band, sheet and plate iron of
all descriptions, and iron prepared for the man
ufacture OF steel. The exemption shall not be
| construed as exempting spikes, nails or any
other manufactures of iron from the taxes
now imposed by law
Brush blocks. at 'la .-ae
Canned and preserved meats and shell fish.
Carbolic acid and carbolate of lime, used sole
for disinfectants. 71-F-~
Carpet bags and cabas frames.
canned and preserved vegetables and fruits.
broom.handles, tanks, and kits made of wood,
| including cOOperage of all kinds buncs and
| plugs, pack ng-boxes, nest-boxes and match
| boxes whether made of wood or other mater
ials; wooden names, plow- beams split bottom
chairs and turned materials for the same nm
| manufactured, and saddle-trees made of wood,
and match-boxes, heretofore made on which
tax has not been paid.
Castings OF iron, copper, or brass made for
machinery, cars or scales, and castings made
xrhi in
finished state, tax is assessed and paid
Cast-iron hollow-ware, and cast-iron hollow
ware timed, enameled, japanned or galvan-
lied. 'Ht-u t.
Clock trimmings, namely: clock work, clock
pillars, sash fastenings for clocks, winding
key, verges and pendulum rods.
Clothing or arti lies OF dress not specially
enumerated, made by sewing for the wear Of
men, women and children, from cloths or fab
| RIGS on which tax or duty has been paid
Coffee mills, coffee grinders and roasters and
apppie-paring machines.
Copper bottoms for articles used for domes-
| tic 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. IA nt'
Glue and gelatine, of all descriptions in the
| solid state.
Glue and cement, made wholly or in part of
| glue in the liquid state
Horse rakes, hOrse-powers, tedders, hames
scythe-snaths, ay-forks, hose, and portable
grinding mills
Horse-blankets, made from cloth on which
a tax or duty has been paid.
Llcorice and licorice paste. a. .t..'
Magnesium lamps.
Manufactures of lutte
Molasses, concentrated molasses or melado,
syrup OF molasses or sugar-cane juice and cis-
tern bottoms
Oil nantha hanzina han,oIo - D.a.oI:..o
marking more than seventy degrees Baumes
hydr0meter, the product of the distillation or
Redistribution, or refining of crude petroleum,
or OIL crude oil produced by a single distlla-
bituminous substances
Paim leaf and straw, bleached split pre-
pared or advanced by being braided or woven.
put not made up into hats, bonnets or hoods
ing forks.
Pottery ware of all descriptions, including
stone, earthern, brown and yellow earthern |
and common OF gray stoneware.
Pumps, garden engines and hydraulic rams |
Rock and root diggers, or excavators.
Root beer and other small beer. a
Salt.
Sehool-room seats and desks, blackboards,
and globes of all kinds I,
Sleds, wheelbarrows and hand-carts and
fences made of wood
soap, common brown, in bars sold for less |
than seven cents per pound.
saws for cotton gins, when used by the max |
er IN the manufacture of gins M /
Soles and heel-taps made of India rpbber or |
OF Indla rubber and other materials
SHIRT fronts or bosoms wristbands or cuffs
for shirts, except those made of paper.
spiral springs used in the manufacture of
furniture. .F
Stove polish and other manufacture exclu-
sive OF Piumbaso; buck saws, stump machines
potato diggers.
Steel Of an descriptions, whether made from
mSck-par' blooms, slabs, loops, or otherwise.
Straw or binders board and binders cloth.
and straw wrapping paper.
Tags for merchandise and direction of |
cloth, paper or metal, whether blank or print |
ed. il ris,ft '-..g .Js.,Ia y, r ~ |
Ihimble skeins and pipe boxes made of iron. |
Ultra marine blue ''TTf ~
Varnsh. l~- -4B ---s t.e.t
Wagons, carts, and draws, made to he used
for farming, freighting, or lumber purposes.
Washing, mangling, and clothes-wringing
machines, zinc washboards spinning and flax
wheels, hand-reels, hand-looms, wooden knobs,
and beehives.
sively to articles in the state and Condition
speclned In the foregoing enumeration and
40 not extend to articles in any other form. nor
10 manufactures from said articles.
2. Applewomen venders of candy, &c, are
no longer required to pay apeddler's tar, nor
are butter-makers and cheese-pressers regard
ed as manufacturers.
8. Taxes on toll roads and advertisements
are remitted. r7a
l. Stamp duties on legal documents. pa
pers relating to soldiers claims, testamentary
documents when the estate does not exceed |
$1,000, and bills of lading &C. to British Amer |
ican ports, are repealed.
o. Tonnage dues are not to be collected |
more than once within the same year.
9. The income tar is TO be levied uniformly
at the rate of per cent. on the excess above |
$1,000 per annum.
T. The tax on tolls at ferries and bridges |
is reduced to IL per cent. and may be add
ed to the regular rates Of fare.
s. Apothecaries, butchers, conteetioners,
plumbers and gos:ftters, whose annual sales
exceed $4,000 win be taxed dollar a thous-
and on the excess.
o. On raw sugars, made from the sugar
cane, one cent pound, and on refined sugars
2per cent. ad valorem, will be collected in lieu
of former taxes.
10. The tax on gunpocder is reduced to
five cents pound for canister, one cent for
sporting, and half a cent for blasting powder.
IL. The tax on cigars is made uniform at
five dollars thousand
IL. On India rubber boots and shoes. bots.
caps and bonnets of all sorts, and hoop skirts.
the tax is reduced to 2 per cent ad dvalorem.
10 On leather all kinds and poolen goods.
the tax is reduced from to 1-2 per cent. ad
valorem.
H. On glass, except window glass, the
tax is reduced from to per cent. ad valo-
rem.
10. Evasion of special tares on trades or
employments will be punished by a fine not
less than $40 nor more than $780, Dealers in
tobacco and liquor sellers are further liable to
Imprisonment not less than sixty days nor
more than two years.
1G. The sale of rock oil, inhammable at
lower temperature than 110 degre es Fair. is
foi hidden, under penay of fine from 500 to
$500, and Imprisonment from six months to
three years.
II. The 10 per cent penalty for failure n
make seasonable payment of tares, is reduced
to per cent. with interest at the rate Of one
per cent. month.
Is. Manufacturers neglecting to use the
proper stamps, in addition to the penalties
heretofore imposed, will be required to paw
L r. \