Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-07-18
INTERNAL REVENUE.
Alphabetical Table Of General and
Stamp Taxes. se T.li

Stamp Taxes. IA.
We copy from the New York TSlbitn,
the following alphabetical table OF TIA
Internal Revenue taxes as they nov
stand according TO the act of Congress
passed on the 18th inst. The FIRST tablG
Indicates the general taxes imposed, snc
the second table designates the stamp
taxes now in effect:
Ale, per bbl. of 81 gallOns.-.-.-..........Sl q
Banks, on average amount of deposits
each month, l-24 of per cent.
Banks, on capital, beyond the average
amount invested 10 4 hited States bonds
each month, l-2i of per cent.
Banks, on average amount Of circulation
each month, l-l2 Of per cent. --.-eare.
Banks,on average amount Of circulation
beyond % per cent. of the capital, an ad-
ditional tax each month, l-6 Of J pei
cent.
Banks not making dividends to pay on
profits during 1870, 5 per cent.
Banks, on amount Of notes of any per
son, State Bank, or State Banking Asso
alton, used and paid out as circulation, Il
per cent.
Bankers, sec " Banks" and "Brokers.
Beer, per bbl. of 81 gallons .....-., ...... 81 d
Brandy, made from grapes, per
gallon b
Brewers, special tax xOn...,..-...........l00 y,
Brokers, on sales and contracts for
the sale Of stocks, bonds, gold and
silver bullion and coin, prOmis-
sorry notes or other securities, for
each 500 OF the amount Of such
sales or contracts ..-....... .......... 1900.
Chewing tobacco, tine cut, plug or
twist per lb............,.. s................ r
Cigars, manufacturers OF, whose an
nual sales do not exceed 5000,
special 10 o.
;Ioo6 in exotss OF s5oOOi.,1.~.e.-..-. 2 0,
Cigars, Of all descriptions, made OF
tobacco or any substitute there
fore, per 1000. 0,
Cigars. Imported, in addition to inn
port duty TO pay same as above.
Cigarettes not weighing more than
lbs. per lO00 per lO0O..................... q
Cigarettes weighing exceeding 3 lbs.
per 1000, per lOOO.-...... .....-... b W
Compounders of liquors, special tax p Ot
Distilled spirit, every proof gallon. 81
Distillers producing 100 bbls. or less
40 gallons Of proof spirit to bbl.)
per annu N 400 W
Distillers, for each Dbl. in excess of
100 U
Distillers, on each Dbl. of 40 gallons
in warehouse when act took effect,
and when withdrawn. .................. 4 %
Dislillers of brandy from grapes,
peaches and apples exclusively,
producing less than $50 bbls. an
nually, special tax $50, and 81 per
bbl. of 40 GALLONS.
DistilIery, having aggregate capac-
ity for mashing, etc, 20 bushels
grain per day, or less per day 2 q
DistilleTy in excess Of 20 bushels Of
grain per day, for every 20 bush
els per U
Divi lends, for and during the year
1871 ......Z1z per cenl
Fermented liquors in general, per
barrel U
Gas, coal, Illuminating, when the
product shall not be above 200, 900
cubic feet per month, per 1000 cIl-
bic 16et IL
Gas, coal, when product exceeds
200. 600 and does not exceed 10000
cubic feet per month, per 1000 Gu
bic feet.-....... 10
Gas, coal, when product eXceeds
500 O00 and does not exceed ,0OG,-
900 cubic feet per month. per 1000
cubic feet y
Imitation wines and champagne, not
made from grapes, currants, rhu-
barb or berries grown in the init
ed states, rectihed or mixed, 70 be
sold as wine or any other name,
Der dozen bottles Of more than
3Int and not more than quart. 90
Imitation wines, containing not
more than one pint, per dozen
bOttleS....... ........ .---.-.-..-.. w
Income, for the years 1870 and 1871 Ut
exemption $1,000, ,.........,......2l2 Z per cent
Lager beer, per bbl. or 81 gais..-....... l 90
LIQUORS, dealers in, whose sales, in
cIuding sales of all other merchan-
disc, shall exceed 81, 900, an addi-
tional tax for every SlOO on sales
Otliquors in excess Ofsueh SIS, 600.
tSes Liquor Dealer )............ .........-.. 90
L. a. FHHr rH-sll= H.F EFn
Manufacturers Of stills. for each stil
or worm made. ............. 20 90
Porter, psr bbl. Of 81 gals --..........-. 90
Rectiders, rectiGng 200 bbls. or
less, OF 80 gals. to bbl. per year 200 90
Retifiers, tor each bbl. in excess-.... 90
Retail liquor dealers-special tax q 90
snuff, manufactured of tobacco or
any substitute, when prepared for
use, per lD...-..........,.. ...-..-..---..... 81
SPECIAL TAXES LICENSES EXCEPT as
NAMED IN THIS TABLE, REPEALED TO
TAKE EFFECT MAY ], 1871.
Stamps, distiller's, other than tax
paid stamps charged 90 collector,
each. -
Tobacco, deslsTs in leaf tobacco -
$40 GO0...-.,........ ..,......... 25 %
Tobacco, dealer in, on every $1,000 in
eN"esss' .-'.' '-.''..' --s---''----. "
Tobacco, d6slers in, whose annual
sales exceed SIOO and do not ex-
eesd -. ...--........ OU
Tobacco. dealers in, when exceeding
$1,000 for each $1,000 in addition. 2 o.
Tobacco, manufacturers o.. 10 o.
Tobacco, manufacturers Of when
the bond required exceeds 5000,
for each $1,000 in excess Of 5000. 2 9l
Tobacco, twisted by hand, or reduced
from leaf, to be consumed, with
out the use of machine or iustru-
n1. ut, and not pressed or sweet
e0ed Der lb........ .....-... ..-..... 80
Tobacco, al other kinds not pro-
vided for, per lb...............--.-......... 81
Tobacco, smoking, exclusively OF
4 stems or of lear, not having been
stripped, etc, and fr0n1 which the
stems have not been separated
etc, per lb.s....... ----s ......-sss 10
Tobacco fins-cnt shorts, the refuse
fne-cnt chewing, ETC., and on re-
fuse scraps and swaeplngss Fer 10 10
Wholesale liquor dealeTs.-....... .-...sfsslOO W
Wholesale dealers in liquors whose
sales, including sales OF all other
merchandise, shall exceed S25, 900,
each to pay an additional taK on
every SlO0 of sales OF liquors In
excess Of ,000........... ......,.. "
STAMP DUTIES. u4
Agreement or contract, other than
domestic and inland bills of lading,
al, 4 those specified In this sshed-
ME. any appraisement CT value or
Jamao.r or for any other purpose;
for every sheet or piece OF paper
anon which either OF the same
shall be written. q. ..4-... .-................
prOUided That IL more IMAM one ap-
praisement, agreement, pr con-
tract shall be written upon phe
sheet or piece OF paper, tive cents