The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1867-01-15
PUBLIC ACTS.
CHAP. CLXXXIV.-CoNTINUED.

of the House of Representatives.
CHAP. .CLXXXIV.-CoNTINUED.
An Act to reduce Internal Taxation and to !
amend an Act entitled can Act to provide In
ternal Revenue to support the Government, to
pay Interest on the Public Debt, and for other |
Purposes" approved June thirtieth, eighteen |
hundred and sixty-four, and Acts amendatory |
thereof
That section ninety-three be amended by strik-
ing out all after the enacting clause and inserting
in lieu thereof the following: That all goods, |
wares, and merchandise, or articles manufactured, |
made, or produced Except refined petroleum, re-
fined coal OIL cotton, gold and silver, spirtuous
and malt liquors, manufactured tobacco, snuff, |
and cigars) by any person or firm where the pro-
duct shall not exceed the rate of one thousand |
dollars per annum, and shall be made or produ- |
ced by the labor of such person firm, or by his
or their family, shall be and are hereby exempt |
from tax; where the product shall exceed such |
rate and not exceed the rate of three thousand
dollars, the tax shall be levied assessed and col
fected only upon the excess above the rate of one
thousand dollars per annum; and in all other
cases the whole annual product, including any
business or transaction where one party has been
furnished with Materials any part thereof, and
employed byanother party to manufacture, make, |
or finish the goods, wares and merchandise, or
articles, paying or promising to pay therefor, and
to whom the same are returned when SO made
and finished, shall be assessed and the tax paid
thereon by the producer or manufacturer: Pro-
vided, That whenevera producer or manufacturer
shall use or consume, or shall remove for con-
sumption or use, any articles, goods, wares or
merchandise, which, if removed for sale, would
be liable to taxation, he shall be assessed for the
tax upon the articles, goods wares, or merchan-
disc so used, or so removed for consumption or
use; hut naphtha, the product of the distillation
of petroleum, and other similar bituminour sub
stances, when used or consumed on the premises
for fuel or cleaning, shall be exempt from tax.
That section ninety-fo be amended by strik-
ing out all afeter the enacting clause and inser
ting in lieu thereof the following: That upon the
articles, goods, wares, and merchandise hereinaf-
ter mentioned, except where otherwise provided,
which shall be produced and sold, or be manu-
facturcd or made and sold, or be con- nmed or
used by the manufacturer or producer thereof, or
removed for consumption, or use, or for delivery
to others than agents of the manufacturer or pro-
ducer within the United States or Territories
thereof, there shall be assessed, collected, and
paid the following taxes, to be- paid by tho
producer manufacturer thereof, that is to say
On candles, of whatever material made, tax of
five per centum ad valorem
On gas, illuminating, made of coal wholly or in
part, or any other material, when the product
shall not be above two hundred thousand cubic
feet per month, tax OF ten cents per one thou
sand cubic feet; when the product shall be above
two and not exceeding five hundred thousand Gu
bic feet per month, tax of fifteen cents per one
thousand cubic feet; when the product shall be
above five hundred thousand and not exceeding
five millions OF cubic feet per month, tax of
twenty cents per one thousand cubic feet; when
the product shall be above five millions, a tax of
! twenty-five cents per one thousand cubic feet
And the general average of the monthly product
for the year preceding the return required by law
| shall determine the rate of tax herein imposed
And where any gas-works have not been in opera
| tion for the next year preceding the return as
aforesaid, then the rate shall be determined by
the estimated average of the monthly product:
Provided, That the product required to be re-
| turned by law by any gas company shall be
dcrstood to be, in addition to the gas consumed
Charged @ in the bills actually rendered by the gas
company during the month preceding the return; ;
and until the thrtieth day of April, eighteen hun
dred and sixty seven, all gas companies whose
price is fixed by law are authorized to add the tax
herein imposed, to the price per thousand feet
gas sold and all such companies which have
heretofore contracted to furnish gas to municipal
period, authorised to add such tax TO such con-
trac tprice: Provided further, That all gas furnish
ed for lighting street lansps or for other purpo
ses, and not measured, and all gas made for and
used by any hotel, inn, tavern, and private dwell
g-house, shall be subject to tax whatever the
amount OF product, and may be estimated and if
the returns in any shall be understated or
underestimated, it shall be the duty of the asss-
tant of the district to increase the same
as he shall deem just and proper: And provided
further, That gas companies located within the
corporate limits of any city or town, whether in
the same district or otherwise, so located as to
compete with each other, shall pay the rate of tax
largest production: And provided further, That
coal tar and ammoniacal liquor produced in the
manufacture of Illuminating gas and the products
of the Redistribution of coal tar and the products
of the manufacture of ammoniacal liquor thus pro-
duced, shall be exempt from tax.
On Illuminating, lubricating, or other mineral
oils, marking not less than thirty-siX nor more
than ffty-nine degrees Baume's hydrometer, the
product of the distillation, Redistribution, or
fnng of crude petroleum, twenty cents per gal
lon; and all such oils between the specific grav-
D.. - -,
degrees, inclusive, shall be deemed refined illu-
mnatng oil and any person or persons who, for
the purpose of sale or consumption, shall mix
any of the heavier paraffine oils with such iumi-
mating oils, or with naphtha, or either one with
the other, shall be deemed manufacturers of ilu-
mnatng oil, and taxed as such; and said oil thus
mixed, either with without further distillation,
shall be subject to fax of twenty cents per gal
Ion if, after said mixing or distillation, the pro-
duct Marks by Baumes hydrometer, between
said points of thirtysix and fftynine degrees, in
elusive.
On Illuminating, lubrcating, or other mineral
oils, marking not less than thirty-six nor more
than ffty-nine degrees Baume's hydrometer, the
exclusive product of the refining of crude oil pro-
dueed by single distillation of coal, shale,
phaItum peat, or other bituminous substances,
not otherwise provided for, ten cents per gallon.
On oil, naphtha, benzine, benzole, or gasoline,
marking more than fifty-niDe degrees Baume's
hydrometer the product of the distillation,
distillation, or refining of crude petroleum, of
crude oil produced by single dlstllaton OF coal,
shale, peat, asphaltum, other bituminous SUBJ
stances, tax of ten cents per gallon Provided,
That dstilers and refiners of Illuminating, lubri-
eating, other mineral oil, naphtha, benzine,
provisions Of law applicable to distilers of spirits
with regard to special taxes, bonds, returns, as
sessments, removing to and withdrawing from
warehouses, liens, penalties, forfeitures, draw
backs, and all other provisions designed for the
purpose of ascertanng the quantity distilled, and
securing the payment of taxes, so far as the same
may, in the judgment of the commissioner of in
ternal revenue, and under regulations prescribed
by him, be deemed necessary for that purpose:
And provided further, That distilers and refiners
of coal or mineral oil, whose product shall not ex-
ceed twenty-fi five barrels per day, OIL monthly
average shall not be required to make returns
oftener than once in thirty days.
On spirits of turpentine, ten cents per gallon.