Frostburg mining journal. [volume] (Frostburg, Md.) 1871-1913, 1872-09-28
What Is Taxable Under the Internal
Rayenue Laws

ntNCuut LhNSs
The following is a schedule of articles
and occupations subject to tax under
the internal revenue laws of the United
States, with the rate of tax, as amended
by an act of June 6, 1872:
SPIRITS.
|. Spirits distilled from apples, peach
es, or grapes, per gallon, 10 cents.
>. Spirits distilled from materials
other than apples, peaches, or grapes,
per gallon, 70 cents.
3. Rectifers Especial tax), 5000.
4. Wines, liquors, or compounds
known or denominatcd as wine, and
made in imitation of sparkling wine or
champagne, but not made from grapes
grown in the United States, and liquors
not made from grapes, currants, rhu-
barb, or berries grown in the United
States, but produced by being rectitied
or mixed with distilled spirits or by the
infusion of any matter in spirits, to he
sold rs wine or as "a substitute for wine,
in bottles containing not more than
one pint, per bottle or package, 10
cents.
). Same, in bottles containing more
than one pint and not more than one
quart, per bottle or package, 20 cents.
&. And at the same rate for any larger
quantity of such merchandise. however
put up or whatever may be the pack
age.
I. Dealers, retail liquor Especial tax),
S25.
s. Dealers, wholesale liquor Especial
tax, 500.
9. Manufacturers of stills Especial
tax), $50.
10. Stills or worms manufactured,
each, $40.
II. Stamps for distilled spirits intend
ed for export, each, % cents.
T.. Stamps, distillcry warehouse, each,
10 cents.
Is. Stamps for rcctitied spirits, each,
10 cents.
ID. Stamps, wholesale liquor dealers
each, 10 cents.
TOBACCO.
Is. Cigars and cheroots of all descrip
tons, domestic or imported, per thou
sand, IS.
l6. Cigarettes, domestic or imported
weighing not over three pounds pei
thousand, per thousand, Sl.5O.
II. Cigarettes, domestic or imported
weighing over three pounds per thou
sand, per thousand, IS.
Is. Manufacturers of cigars (specia
tax, $40.
49, Snuff of all descriptions, domestic
Or imported, and snuff flour sold or re
moved for use, per pound, 81 cents.
20. Tobacco, chewing and smoking
| tine-cut, cavendish, plug or twist, cut Oh
graduated, of every description; to
bacco twisted by hand or reduced into
a condition to be consumed, or in any
manner than the ordinary mode Oh
drying or curing, prepared for sale OF
consumption, even if prepared without
the use of any machine or instrument
and without being pressed or sweet
ened and all fine cut shorts and refuse
scraps, clippings, cuttings and sweep
ings of tobacco, per pound, 20 cents.
p. Stamps for tobacco or snuff, in
tended for export, each, 10 cents.
- Dealers in leaf tobacco Especial
tax, $25.
%. Retail dealers in leaf tobacco, an
nual sales not over 81 900 Especial taxi
S..
"a. Retail dealers in leaf tobacco, an
nual sales over 81 900, for every $1,000
over 81 900, so cents.
25. Dealers in manufactured tobacco
Especial tax, s..
26. Manufacturers of tobacco Especial
tax, $40.
II. Peddlers of tobacco, when travel
ing with more than two horses, mules,
or other animals, tirst.class (pescial
tax), $50.
Is. Peddlers of tobacco. when travel
ing with more than two horses, mules,
or other animals, second class Especial
tax, $25.
20. Peddlers of tobacco, when travel
ing with one horse, mule, or other ami
NAL, third class Especial tax, SIS.
80. Peddlers of tobacco, when travel
ing on foot, or by public conveyance,
tourth-class Especial tax, $40.
Any person who sells or offers to sell
and deliver manufactured tobacco.
snuff, or cigars, travelling, from place to
place, in the town, or through the
country, shall be regarded as q peddler
of tobacco.
FERMENTED LIQUORS.
81. Fermented liquors, per barrel, ST..
30. Brewers, annual manufactures
less than 500 barrels Especial tax, $50.
SO. Brewers, annual manufactures
not less than 500 barrels Especial tax J,
800.
"a. Wholesale dealers in malt liquors,
$50.
35. Retail dealers in malt liquors,
$50.
BANKS AND BANKERS.
sc. Bank deposit, saving, etc, having
no capital stock, for six months, / of |
per cent.
81. Bank deposit per month, LA of
| per cent.
3S. Bank capital per month, LA of |
per cent.
80. Bank circulation per month, LIZ
of | per cent.
40. Bank circulation exceeding 80
per cent. of capital, in addition per
per month, l-6 of per cent.
Al, Banks, on amount of notes of any
person. State bank or State banking
associations, used for circulation and
paid out, 10 per cent.
(NoTE.--The tax on income expires
by limitation with the assessment on
incomes for the calendar year 1871.
The repeal of the tax on gas takes
effect August |, 1922
VaStjnp ManuScrint