The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-24
considered a manufacture within the meaning of

Tor, OF cotton, wool, silk, wOrstcd, hemp, Jute,
india-rubber, gutta-percha, wood, glass, pottery
ware leather paper, iron, ST. el lead, tin, copper,
zinc brass, gold, silver, horn ivory, bone, bris-
| ties. wholly or in part, or of other materials a
! tax of five per centum ad valorem: Provided,
| That on all cloths or articles dyed, printed, or
bleached, on which tax or duty shall have been
paid before the were so dyed, printed, or
bleached the said tax of five per centum shall be
| assessed ouly upon the increased value thereof:
| And provided further, That any cloth or fabrics
| or articles as aforesaid, when made of thread,
| yarn, or warps, imported, or upon which an in
ternal tax shall have been assessed and paid shall
| be assessed and pay tax on the increased value
only thereof; and when made wholly by the same
manufacturer, shall be subject to a tax only of
nVe per centum ad valorem: And provided fur-
ther, That brown earthern and common or gray
| stonewarc shall be subject to tax of two and
one half per cent ad valorem, and no more.
On all diamonds, emeraldS, precious stones and
limitations thereof and al. other jewelry, tax of
five per centum ad Valorem: Provided That when
diamonds, emeralds, precious stones or limitations
thereof. imported from foreign countries, and up
on which import duties have been paid, shall be
set or reset in gold any other MATERIAL the tax
shall be assessed and paid only upon the value of
the settings
On bullion in lump, ingot, bar, or otherwise a
tax of one half OF one per centum ad valorem, to
be paid by the assayer of the same, who shall
stamp the product OF the assay as the commits
sloner OF internal revenue under the direction of
the Secretary of the Treasury, mly prescribe by
general regulations. And all saIcs, transfers,
changes, transfers. exchanges, transportation,
and expectation OF gold or silver assayed at any
mint OF the United States, or by any private as
sayer, unless stamped as prescribed by general
regulations as afor esaid, are hereby declared uu
lawful and every person or corporation who shall
SELL transfer trans port, exchange, export or deal
in the same, shall be subject to a penalty of one
thousand dollars for each offence, and to fine
not exceeding that sum, ana to Imprisonment for
term not exceeding two years less than six
months. No jewsler, worker or artitcer in gold
Stl.IIl
Shall have first been stamped as aforesaid,
quired by this act No person or corporation
shall export or cause to be exported from the
United States any gold or silver in its natural
state, not coined, assayed or stamped as atore-
said; and for every violation of this paragraph
every otfe nder shall be subject to the penalties
herein provided: Provided, That nothing herein
contained shall apply to the reWorking of old
gold or silver in lump, ingot, bar, as afore-
said.
On SD uff, manutactur of tobacco or any sub
sttutc for tobacco ground, dry, or damp picked
scentce,, or otherwis e. of all descriptions, when
prepar ID for use, tax of forty cents per pound.
On cavendish, piug twist, and all other kinds
of mar tutactured tobacco, not herein otherwise
provid ed for a tax of forty cents Cer pound.
On tobacco twisted by hand, or It duced from
leaf ir ito condition to be consumed without the
any machine or instrument, and without
being pressed, swccIcned otherwise prepared,
and n tine-cut shorts, tax of thirty cents per
pound.
On tine-cut chewing tobacco, whether manufac.
turcd with the stems in or not, or however, sold,
whetI er loose, in bulk, in rolls, packages, pa
pers, wrappers, or boxes, tax OF forty cents per-
pound
On smoking tobacco, sweetened, stemmed, CIR
butt':d, tax of forty cents per pound.
On smoking tobacco of all kinds, not sweeten-
cd, nor Steamed, nor butted, including that made
of st ems, or in part OF stems, and limitations there
OF, 4 tax OF fifteen cents per pound.
Oh cigarettes, or small cigars, made of tobacco
enclosed i'll 4 wrapper, or binder, and not over
three and a half inches in length, and on cigars
known as short-sXes, the market value of which
is not over eight dollars per thousand, tax of
two dollars per thousand.
On all cheroots, cigarettes and cigars, the mar
ket value OF which is over eight dollars and not
over twelve dollars per thousand, tax OF four
doll us per thousand.
0 il all cheroots, cigarettes, and cigars, the mar
ket value OF which is over twelve dollars per thou
san d, tax offour dollars per thousand, and in
add ition thereto twenty per centum ad valorcm
on the market value thereof And the commits
sio: Ter of internal revenue, with the approval of
the Secretary of the Treasury may prescribe such
reg ulations for the inspection and valuation of ci
gar s. cheroots, and cigarettes, and the collection
of The tax thereon, shall. in his judgment, be
me st effective for the prevention of inequalities
an frauds in the payment OF such tax. And, in
ad dition to other regulations it shall be the duty
OF the inspector or assessor who appraises any ci
ssirs cigarettes, or cheroOts to examine the man
ILfacturer thereof or his agent under oath, which
sIath shall be administered by the inspecting and
-appraisug officer, and reduced to writing, and
signed by such manufacturer or his agent, with
view to ascertainng whether such manufacturer
has any interest, direct or indirect, in any sale
that has been made, or any resale to be made of
said CIGARS cigarettes, or cheroOts by the con-
cealmcnt of hich he seeks to obtain false frau
dulent- or deceptive appraisement
That section nincty-eght be amended by strik-
ing out all after the enacting clause, and inserting
in lien thereof the following: That there shall be
levied and collected and paid monthly on all sales
of real estate, goods, wares, merchandise, arti-
cies, things at auction, including all sales of
stocks, bonds and other securities, duty of one
tenth of one per centum on the gross amount OF
such sales Provided. That no tax shall be levied
under the provisions of this section upon any sales
by or for judicial executive officers making
auction sales by virtue of Judgment or decree
of any court, nor to public sales made by guar
daDs, executors or administrators.
That section ninety nine be amen ded by strik-
ing out all after the cnacting clause, and inserting
in lieu thereof the following: That there shall be
paid Oh all sales made by brokers, banks or bank
crs, whether made for the benefit of others or on
their own account, the following taxes, that is to
say: Upon all sales and contracts for the sale of
stocks, bonds gold and silver bullion and coin,
promissory notes or other securities, tax at the
rate of one cent for every hundred dollars of tic
amount of such sales contracts; and OH all
sales and contracts for sale negotiated and made
by any person, firm company not payin a spc-
cial tax broker, bank or banker, of any gold
silver bullion, coin, promissory notes, stochs,
bonds, or other securities, not his or their own
property, there shall be paid tax at the rate of
five cents for every hundred dollars of the amount
of such sales or contracts; and on every sale and
contract for sale aforesaid there shall be made
and delivered by the seller to the buyer bill or
memorandum of such sale contract, on which
there shall be affixed lawful stamp or stamps in
value equal to the amount of tax such sale, to
be determined by the rates of tax before mention
ed; and in computing the amount of the stamp
tax in any herein provided for, any fractional
part of one hundred dollars of value or amount
on which tax is computed shall be accounted at
one hundred dollars. And every bill or MEN,
Orandum of sale, or contract OF sale, before man-
toned, shall show the date thereof, the name of
the seller, the amount of the sale contract and
the matter or thing to which it refers. And any
person or persons liable to pay the tax as herein
provided any who acts in the matter as
agent or broker for such person persons, who
shall make any such sale contract, or who shall
in pursuance OF any sale or contract, deliver or
receive any stocks, bonds, bullion, coin, promis-
sorG notes, or other securities, without bill or
memorandum thereof as herein required, or who
shall deliver or receive such bill or memorandum
without having the proper stamps affixed thereto,
shall forfeit and pay to the United States penal
ty of five hundred dollars for each and every Of
fence where the tax SO evaded, or attempted to be
evaded, does not exceed one hundred dollars, and
and penalty of one thousand dollars when such
tax shall exceed one hundred dollars, which may
be recovered with costs in any court of the Uni
ted States of competent Jurisdiction, at any time
within one year after the liability to such penalty
shall have been incurred; and the penalty recov
cred shall be awarded and distributed by the court
between the Unite States and the informer, if
there be any, as provided by law, who, in the
judgment of the court, shall have first given the
information of the violation of the law for which
recovery is had: Provided, That where it shall
appear that the omission to afix the proper stamp
r1nf with int ant To 6n n