Iron County register. [volume] (Ironton, Iron County, Mo.) 1867-1965, 1894-03-15

specifically stated to not apply to silk
doubled, twisted nor advanced in man
ufacture in any way.
To philosophical and scientific appa-
ratus is added utensils, including bot
ties and boxes containing instruments.
Stained or painted window glass, or
stained or painted glass windows spe-
cially imported for the use of any So
ciety or institution conducted for re-
ligious, philosophical, educational,
scientific or literary purposes, and not
intended for sale, are added to the free
list
Flows and other agricultural lmple-
ments, which the house bill made free,
have provision. that all the articles
mentioned, when imported from any
country which lays an import duty on
articles, coming from the United States,
shall be subject to duties under exist
ing law.
SILK SCHEDULE.
In the silk schedule, carded silk is
changed from 25 cents per pound to 90
per centum ad volorem; thrown and
spun silk from 20 to 25 per centum ad
valorem. Silk laces are reduced from
0U 10 10 per centum.
GLASS SCHEDULE.
There are only four changes in the
glass and glassware products:
Plain green and colored. nodded or pressed
and flint and lime glassware including bottles
walls and so forth are raised from 80 to 40 per
centum ad valorem. All articles Of glass, cut
engraved, painted, colored. printed. stained,
decorated. silvered or gilded, not including
plate glass silvered, or looking glass plates,
are raised from IS to 40 per centum ad valorem.
All glass bottles, decanters. when cut, en-
graved painted, colored. and otherwise deco
rated. or raised from IS to 40 per cent
Unpublished cylinder. crown and common
window glass. not exceeding l6x24 inches
square, one and one-eighth cents per pound;
above that and not exceeding 24x30 inches
square. one and one-fourth cents per pound;
above that and not exceeding 24x36 inches
square. from one and three-eighths to one and
one-half cents per pound; all above that from
one and one-half to one and five-eighths cents
per pound
TOBACCO SCHEDULE.
The schedule of the Wilson bill levy
ing a tax of 81 per thousand on cigar
cites wrapped in paper is stricken out,
and there is substituted n tax on cigars
of all descriptions. including cigarettes
weighing more than three pounds per
thousand, IS per thousand; on cigar
cites wrapped in paper, 81 per thou
sand; and on cigarettes in tobacco so
cents per thousand.
WHISKY SCHEDULE.
Sections 50, SO and 81 of house bill re-
lating to the whisky tax are stricken out
altogether and new provisions inserted.
On the first day of the second month after
the passage of the act there shall be collected
that may be then or thereafter produced in the
United States on which the tax is not paid be-
fore that day, ST. 10 proof gallon. or wine gal
Ion when below proof, but in computing the tax
all fractional parts OF gallons less than
one-tenth shall not be counted. Unless new
stamps can be made the present issue is au.
thorized to be used That the tax herein i'm
posed shall be paid by the distiller of the
spirits. on or before their removal from the
or place of storage. except in case
the removal therefr0m without payment of
tax is authorized by law; and upon
spirits lawfully deposited in any dis
tillery warehouse, other bonded ware.
house. established under internal reve-
nue. laws within eight years from the date
of the original entry for deposit in any distil-
gauge of fruit brandy deposited in special
bonded warehouse, except in case OF with
drawal therefrom without payment of tax as
by law.
Warehousing and transportation
bonds are required as under the pres
ent law, conditioned, however, for the
payment of taxes at the new rate and
before removal from warehouse and
within eight years.
Provision is made for collecting the
tax when any failure or refusal to give
warehouse bonds on original entry oc-
ours. Distillers are permitted, prior
to the expiration of four years of the
date of the original gauge as to fruit
brandy, or original entry as to all
other spirits, to have the same re-
gagged.
The commissioner of interval revenue
is authorized, upon the execution of
proper bond, to establish one or more
not exceeding ten in any
one district, to be known as general
bonded warehouses. to be used ex-
for the storage of spirits dis
titled from material other than fruit.
Provision is made for removal of
liquors from the distilling warehouse
to the general bonded warehouse, and
spirits can be withdrawn from transfer
from one general bonded warehouse to
another but once. Distillers who have
given bond and only distilled spirits of
their own production in the original
packages with tax-paid stamps at
tached, are exempted from the pay
ment of the special tax of wholesale
liquor dealer. The remaining provis-
ions relate to detail, conviction and
punishment for violations of the law
THE INCOME TAX.
With the exception of changes in the
text and modification of some of its
the income tax remains as
part of the bill. The language of the
first section is made clearer, and reads
as follows:
That from and after January 1, 1895, there
shall be collected and paid annually upon the
gains profits and income received in the pre-
ceding calendar year by every citizen Of the
United States and every person residing there
In, whether said gains. profits or income be
derived from any kind OF property,
rents, interest, dividends. or sala-
ries, or from any profession. trade.
or vocation carried on in the
United States or elsewhere. or from any other
source whatever, q tax OF 2 per cent on the I
amount so derived over and above q, 600. and
like tax shall be levied. collected and paid an
nually upon the gains, profits and incomes OF
all property owned and Of any business. trade
or profession carried on in the United States
by persons residing without the United States
In estimating those things which go to make
up an income in addition to the sales
Of live stock. sugar. wool. etc.. the commit
tee adds cotton. Proceeding along the line
of the house bill changes are only made to
make the text clear and where word Is used
capable of being construed to give discretion
airy power the tense of the verb is changed to
make it mandatory.
In section SO, which says there shall
be levied and collected a tax of per