The Conservative. (M'connelsville, Ohio) 1866-1871, 1870-08-05
Imnnrtanf 10 Tar-Parers-

! The Assessors in the several districts
have been officially notified, OF tho change
in internal revenue assessments, in accor-
dance with the provisions OF the law re-
garding the subject, to take effect on the
first day of October next. The following
are some of the taxes imposed by the inter-
nal revenue laws, which are repealed after
that date: et
Pc TOBACCO, SPIRITS, ETC
That on and after the 1st day Of October,
1870, the several taxes imposed by the IN
ternal revenue laws now in force, saving
and excepting such taxes on sales as are by
existing law paid by stamps, and the taxes
on sales of leaf tobacco. manufactured to-
baceo, snuff, cigars, foreign and dom sstic
distilled spirits, and wines, imposed hyBeid
act approved July 30, 1868, and aca,
amendatOry thereof, be and the same are
hereby repealed. stiiFif
That in all cases where tobacco is requir-
ed to be put up in wooden packages as
provided by section sixty-tTo of an act en-
/ title,l ''An act imposing taxes on distilled
spirits and tobacco, and for other purp0s-
es, approved July 20, 1868, 1T shall he
lawful for the Commissioner of Internal
Revenue 10 allow the same to be put up IN
metallic packages: PTouided, That they
shall be constructed with such corrugaEions
for receiving and protecting the revenue
stamps as the Commissioner may approve.
PRoSussoRX NOTES, RECEIPTS, ETC.
That on and after the 1st day of Octo-
| Der, 1870, the stamp tax imposed in SEIZED.
ule b, on promissory notes for sum less
than one hundred dollars, and on receipts
for any sum of money. or for the payment
of any debt, and the stamp tax imposed in
Schedule O on canned and preserved fish,
be, and the same are hereby, repealed.
And no stamp shall be required upon the
transfer or assignment of q mortgage
where it, or the instrument il secures,
has been once duly stamped. And
the proprietor or proprietors of ar
ticles named in said Schedule O, who
shall furnish his or their own die or design
for stamps to be used especially for his or
their own proprietary articles, shall be al
lowed the following commissions, namely
On amounts purchased at one time CT not
less than $50, nor more than $500. 8 per
eentum; and en- amounts over $500, 10
per centum on the whole amount purchas-
ed: Provided, that lueifer or friction
matches, and cigar lights, and wax tapers,
may be removed from the place of manu-
fIeture for export to q foreign country
without payment of tax, or affxing stamps
thereto, under such rules and regulations
as the Commissioner of Internal Revenue
may prescribe; and all provisions of exist
ing laws inconsistent herewith, arc hereby
repealed. --5--. -. -.
INCOMES.
That there shall be levied and collected
annually. as hereinafter provided. for the
| years 1870 and 1871, and no longer, tax
of % per centum upon the gains, profits,
and income of every person residing in the
United States, and of every citizen OF the
United States residing abroad, derived from
any source whatever, whether within or
without the United States, except as hero
after provided, and q like tax annually upon
the gains, profits, and income derived from
any business, trade, or profession carried
on in the United States by any person re-
siding without the United States and not a
citizen thereof. or from rents of real estate
within the United States owned by any
person residing without the United States
and not citizen thereof.
WINES AND LIQUORS.
On and after the S1st day of December,
1870, in lieu Of the duties now imposed by
law on the articles hereinafter enumerated
or provided for, imported from foreign
countries, there shall be levied, collected
and paid, the following duties and rates of
duties:
On champagne and all other sparkling
wines, in bottles, six dollars per dozen
bottles containing each not moro than one
quart and more than one pint; aud three
dollars per dozen bottles containing not
more than one pint each and more Than
one half pint; and one dollar and fifty cents
per dozen bottles containing one-hslf pint
each or less; and in bottles containing
1 "a, ~.
dition to six dollars per dozen bottles, at
the rate of two dollars per gallon on the
quantity in excess of one quart per bottle:
Provided, That any liquors containing moro
than twenty-five per cent of alcohol which
shall be entered under the name of wine,
shall be forfeited to the United States:
ARd prOUided further, That wines, brandy,
and other spirituous liquors imported IN
bottles, shall be packed in packages con
tanning not less than one dozen bottles II
each package; and all such bottles shall
pay an additional duty Of cents for each
bottle; no allowance shall be made for
bteakage unless such breakage is actually
/ ascertained by count and certified bya CHS
tom house appraiser; and SO much of sec
ton SO of an act entitled can act to regu-
late the collection of duties on imports and
tonnage" approved March 2, 1893, as pro
vided for allowance for leakage ana break
age, is hereby repealed.
On brandy and on other spirits manufae-
tured or distilled from grain or other mate
rails, and not otherwise provided for, 50
per proof gallon: Provided, that each and
every gauge or wine gallon of measurement
shall be counted as at least one proof gal
Ion; and the standard for determining the
proof of brandy and other spirits, and of
. wine or liquors of any kind imported, shall
be the same as that which is defined Ia the
second section of the act imposing taxes
! on distilled spirits and tobacco, and for
} other purposes, approved June2O 1868.