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THE 
 
 NATIONAL TAX LA W 
 
 17 
 
 OF JULY 1st, 1863, 
 
 AND THE 
 
 AMENDATORY ACT OF MARCH 3, 1863 ; 
 
 TOGETHER WITH A COMPLETE ALPHABETICAL SUMMARY 
 OF ARTICLES TAXED AND THE RATES IMPOSED. 
 
 PREPARED FROM THE OFFICIAL COPY. 
 
 BEADLE AND COMPANY, 
 
 NEW YORK: 118 WILLIAM STREET, 
 
 LONDON: 44 PATEP.N0STER ROW. 
 
THE TAX LAW DECISIONS. 
 
 The Decisions of the Commissioner of Internal Revenue regarding 
 the interpretation and enforcement of the National Tax Law are now 
 published by Beadle and Company, as a companion-book to this edi- 
 tion of the Law. Many of them are quite important, and will much 
 assist iu a clear apprehension of the Law. 
 
 To the Tax Law Decisions is added a complete Stamp Directory, 
 together with all the rulings, regulations and decisions bearing upon 
 the use of stamps. Those using stamps and labels will find this Direct- 
 ory very useful. 
 
 The Tax Law Decisions is for sale by all News Dealers : price but 
 ten cents. 
 
 Entered according to Act of Congress, in the year 1863, by 
 BEADLE AND COMPANY, 
 
 In the Clerk’s Office of the District Court of the United States, for the 
 Southern District of New York. 
 
CONTENTS 
 
 r>n 
 i v v 
 
 ft 
 
 I. — ORGANIC SECTION. — Commissioner of Internal Revenue, 
 
 page 7 — Collection Districts and Officers, 8 — Sub-Districts and 
 . Assessors, 8 — Collectors and their Deputies, page 9. 
 
 II. — GENERAL PR.OVISIONS. — Tax Payers to Make Returns, page 
 
 9 — Assessors to Search for Property, etc., 10 — Assessors to Enu- 
 merate in Certain Cases, 10 — Fine and Penalty for False Returns, 
 11 — Notification to Prepare Lists, 11 — Forced Lists, and Penalties 
 for Refusal, 11 — Assessment of Property of Absentees, 12 — Assess- 
 ment of Property out of Districts, 12 — Assessors’ Returns and 
 General List, 13 — Inspection of Lists Returned, Appeals from, 
 etc., 13 — Assessors to report Lists to Collectors, 14— Pay to As- 
 sessors and Assistants, 16 — Aggregate Lists, 16— Tax Collection, 
 Penalty for Non-payment, etc., 16 — Property Sold for Taxes, IS — 
 Seized Property, and Titles Therefor, IS— Property of Aliens 
 and Absentees, 21 — Collectors to Pay Monthly, 21 — Collector's Ac- 
 count Current, 22 — -Proceedings Against Delinquent Collectors, 
 
 22 — Penalty for Extortion, 23 — The Right of Entry to Premises, 
 
 23 — Penalty for Obstruction, 24 — In case of Collector’s Sickness, 
 etc., 24 — In case of Collector’s Death, etc., 24 — Right of Collect- 
 ors to Sixe, etc., 25 — Penalty for False Oath, 25 — Accounts, Honv 
 to be kept at the Treasury, 25 — Compensation to Collectors, 26 — 
 In case of a Party Aggrieved, 26 — Title in Goods Distrained, 26 — 
 Taxes Due from States in Rebellion, 26 — Special Provisions for 
 6ome States, page 27. 
 
 III -SPIRITS, ALE, BEER, AND PORTER.— Licenses to Distill, Ac- 
 counts, etc., page 27— Applications for Licenses, 29— Tax on Spirits, 
 29 — What is Considered “ Proof,” 29 — Inspectors and their Duties, 
 
 29 — Bonded Warehouses, 30 — Accounts of Manufacture, Sale, etc., 
 
 30 — How Spirits may be Shipped, etc., 31 — Regulations for Ex- 
 porting, etc., 32 — Attestation of Accounts of Sale, etc., 33 — Tax on 
 Beer, Ale, Porter, etc., 34 — Regulations of Manufacture, Sale, etc., 
 34 — Attestation of Entries, etc., 35 — In Case of False Returns, 
 etc., 36 — Penalties for Non-payment of Duties, etc., 36 — General 
 (Monthly) Statements of Products, Sale, etc., page 37. 
 
 IV -LICENSES. — Every Manufacturer must Obtain a License, page 38 
 —Regulations for Obtaining Licenses, 3S — Penalty for Neglect to 
 Obtain a License, 39 — Specific Requirements of the License, 39 — • 
 License required for each Trade, etc., 39 — Auctioneers, Regula- 
 tions for, 39 — Perpetuation of License to a Successor, 40 — License 
 Tax on Various Pursuits, 41 — Exemption from License or Duty, 
 46 — No License against State Prohibitions, etc., page 47. 
 
 V.— MANUFACTURES, ETC. — Requirements of Firms and Others, 
 page 47 — Duties, How to be Paid, 4S — Process against Delin 
 quents, 49 — Penalty for Violation, etc., 50— Exemptions from the 
 Tax, 50 — Values, how Estimated, 51 — The Taxes, 51 — Auction 
 Sales, 57 — Carriages, Yachts, Billiard-tables and Plate, page 58. 
 
 P £ Q Q 9 A 
 
 1 O' O' ^ fas* V 
 
VI 
 
 CONTENTS. 
 
 VI. — SLAUGHTERED MEAT. — Regulations for same, page 58. 
 
 VII. — RAILROADS, STEAMBOATS, ETC.— Tax on Same, Regula- 
 tions for, page 59. 
 
 VIII. — RAILROAD BONDS.— Page 60. 
 
 IX. — BANKING INSTITUTIONS, ETC.— Tax on same, its provisions, 
 
 page 61 — Penalty for Default, etc., 62 — Insurance Tax, 63 — Ac- 
 counts to be Rendered by Companies, etc., page 63. 
 
 X — SALARIES AND PASSPORTS. — Tax on Government Employeei, 
 page 64 — Tax on Passports, page 64. 
 
 XI. — ADVERTISEMENTS. — Publishers’ Tax, Penalties, etc., page 64. 
 
 XII. — INCOME DUTY — Old Law Repealed, page 66 — Tax qn Salaries, 
 Income, etc., 66 — In case of Non-payment of Duty, 67 — Tax on 
 Guardians, Executors, etc., page 68. 
 
 XII. — STAMP DUTIES — The Duty, page 69 — Penalty for Non-Stamp, 
 
 69 — Stamps Non-convertible, 69 — Penalties for Forgery of Stamps, 
 
 70 — Stamps to be Canceled and Destroyed by first use, 70 — 
 Drafts, etc., Penalty for Neglect to Stamp, 71 — Wbo shall sell 
 Stamps, 72 — Special Exemptions, 72 — All Telegraphic Dispatches 
 to be Stamped, 73 — All Express Packages to be Stamped, 73 — 
 Schedule C Duties, 73 — Patent Medicines, etc., 74 — Penalty for 
 Base Use of Stamp, 74 — Penalty for Attempt to Evade, etc., 74 — 
 Monthly Statements Required, page 75. 
 
 XIV. — LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL 
 PROPERTY. — Executors, Trustees, etc., how Liable, page 75 — 
 How Tax shall be Paid, Penalties for Attempt to Evade, etc., 76 
 - — Incorporated Property, when Duty shall be Paid, 78 — Penalty 
 for attempted Fraud, page 79. 
 
 XV. — FROM WHAT MONEYS COLLECTORS, ETC., ARE TO BE 
 PAID. — Page 79. 
 
 XVI. — ALLOWANCE AND DRAWBACK.— Penalty for Attempted 
 Fraud, page 80. 
 
 XVI.— SPECIAL PROVISIONS.— Page 81. 
 
 AMENDMENTS. — Stamp Duties, page 81 — Additional Tax on Sugar, 
 page 82. 
 
 AMENDED ACT.— General Amendments, page 83 — Licenses, S4 — 
 Manufactures, Wares, &c., 86 — Slaughtered Cattle, SS — Stamp 
 Duties, 8S — Dividends, Incomes, Stock Campanies, etc., 92 — Gen- 
 eral Provisions, page 94. 
 
 SCHEDULES. — Schedule A: Tax on Carriages, Yachts, Billiard- 
 tables and plate, page 101 — Schedule B : Stamp Duties on Con- 
 tracts, Bills of Exchange, etc., 101 — Schedule C : Stamp Duties 
 on Medicinal Preparations, Perfumery, etc., 106 — Regulations for 
 Supply and Use of Dies, etc., page 107. 
 
 ALPHAPETICAL SUMMARY OF ARTICLES TAXED, AND THE 
 RATES IMPOSED.— Page 108. 
 
T HK 
 
 NATIONAL TAX LAW. 
 
 PASSED AT THE SECOND SESSION OF THE THIRTT-SEVENTH CONGRESS. 
 
 Also the Amended Act, approved March 3 rd, 1863. 
 
 An Act to provide internal revenue to support the government 
 
 AND TO PAT INTEREST ON^THE PUBLIC DEBT. 
 
 Be it enacted by the Senate and House of Representatives of 
 the United States of America in, Congress assembled. That for 
 the purpose of superintending the collection of internal duties, 
 stamp duties, licenses or taxes imposed by this act, or which 
 may be hereafter imposed, and of assessing the same, an office 
 is hereby created in the Treasuiy Department, to be called 
 the office of the Commissioner of Internal Revenue, and the 
 President of the United States is hereby authorized to nomi- 
 nate, and, with the advice and consent of the Senate, to 
 appoint a Commissioner of Internal Revenue, with an annual 
 salary of four thousand dollars, who shall be charged, and 
 hereby is charged, under the direction of the Secretary of the. 
 Treasury, with preparing all the instructions, regulations, 
 directions, forms, blanks, stamps and licenses, and distributing 
 the same, or any part thereof, and all other matters pertaining 
 to the assessment and collection of the duties, stamp duties, 
 licenses and taxes which may be necessary to carry this act 
 into effect, and with the general superintendence of his office, 
 as aforesaid, and shall have authority, and hereby is authorized 
 and required, to provide proper and sufficient stamps or dies 
 for expressing and denoting the several stamp duties, or the 
 amount thereof in the case of percentage duties imposed by 
 this act, and to alter and renew or replace such stamps front 
 time to time as occasion shall require ; and the Secretary of 
 the Treasury may assign to the office of the Commissioner- of 
 Internal Revenue such number of clerks as he may deem 
 necessary or the exigences of the public service may require, 
 and the privilege of franking all letters and documents pertain- 
 ing to the duties of his office, and of receiving free of postage 
 all such letters and documents, is hereby extended to„said Com- 
 missioner. D O A 
 
 See Amendatory Act, Sec. 19, 20, 21, etc. 
 
 I.— ORGANIC SECTION. 
 
 cojnnssioxER of internal revenue. 
 
 fyjj. . J ^5/V- t l-g . A. 
 
 r Sr . M.f, 
 
8 
 
 THE NATIONAL TAX LAW. 
 
 COLLECTION DISTRICTS AND OFFICERS, 
 
 Sec. 2. A nil be it further enacted, That, for the purpose of 
 assessing, levying and collecting the duties or taxes herein- 
 after prescribed by this act, the President of the United States 
 be, and he is hereby, authorized to divide respectively the 
 States and Territories of the United States and the District of 
 Columbia into convenient collection districts, and to nomi- 
 nate, and, by and with the advice and consent of the Senate, 
 to appoint an assessor and a collector for each such district, 
 who shall be residents within the same. Provided , that any 
 of said States and Territories and the District of Columbia, 
 may, if the President shall deem it proper, be erected into 
 and included in one district ; provided that the number 
 of districts in any State shall not exceed the number of 
 representatives to which such State shall be entitled in the 
 present Congress, except in such States as are entitled to an 
 increased representation in the thirty-eighth Congress, in 
 which States the number of districts shall not exceed the 
 number of representatives to which any such State may be so 
 entitled : and provided further, that in the State of California the 
 President may establish a number of districts, not exceeding 
 the 'number of senators and representatives to which said 
 State is entitled in the present Congress. 
 
 See Amendatory Act, Sec. 22. 
 
 SUB-DISTRICTS AND ASSESSORS. 
 
 Sec. 3. And be it further enacted, That each of the assess- 
 ors shall divide his district into a convenient number of 
 assessment districts, subject to sucli regulations and limitations 
 as may be imposed by the Commissioner of Internal Revenue, 
 within each of which he shall appoint one assistant assessor, 
 who shall be resident therein, and each assessor and assistant 
 assessor so appointed, and accepting the appointment, shall, 
 before he enters on the duties of liis appointment, take and 
 subscribe, before some competent magistrate, or some collector, 
 to be appointed by virtue of this act (who is hereby empowered 
 to administer the same), the "following oath or affirmation, to 
 wit: “ I, A. B., do swear, or affirm (as the case may be), that 
 I will bear true faith and allegiance to the United States of 
 America, and will support the Constitution thereof, and that I 
 will, to the best of my knowledge, skill and judgment, dili- 
 gently and faithfully execute the office and duties~of assessor 
 for (naming the assessment district), without favor or parti- 
 ality, and that I will do equal right and justice in every case 
 in which I shall act as assessor.” And a certificate of such 
 oath or affirmation shall be delivered to the collector of the 
 district for which such assessor or assistant assessor shall be 
 appointed. And every assessor or assistant assessor acting 
 in the said office without having taken the said oath or affirm- 
 ation shall forfeit and pay one hundred dollars, one moiety 
 
COLLECTORS AND THEIR DEPUTIES. 
 
 9 
 
 thereof to the use of the United States, and the other moiety 
 thereof to him who shall first sue for the same, with costs of 
 suit. 
 
 COLLECTORS AND THEIR DEPUTIES. 
 
 Sec. 4. And be it further enacted, That before any such 
 collector shall enter upon the duties of his office, he shall 
 execute a bond for such amount as shall be prescribed by the 
 Commissioner of Internal Revenue, under the direction of the 
 Secretary of the Treasury, with not less than five sureties to 
 be approved as sufficient by the Solicitor of the Treasury 
 containing the condition that said collector shall faithfully 
 perform the duties of his office according to law, and shall 
 justly and faithfully account for and pay over to the United 
 States, in compliance with the order or regulations of the 
 Secretary of the Treasury, all public moneys which may come 
 into his hands or possession, which bond shall be filed in the 
 office of the First Comptroller of the Treasury. And such 
 collectors shall, from time to time, renew, strengthen, and 
 increase their official bond, as the Secretary of the Treasury 
 may direct. 
 
 Sec. 5. And be it further enacted, That each collector shall 
 be authorized to appoint, by an instrument of writing under 
 his hand, as many deputies as he may think proper, to be by 
 him compensated for their services, and also to revoke any 
 such appointment, giving such notice thereof as the Commis- 
 sioner of Internal Revenue shall prescribe; and may require 
 bonds or other securities and accept the same from such 
 deputy; and each such deputy shall have the like authority, 
 in every respect, to collect the duties and taxes levied or 
 assessed within the portion of the district assigned to him, 
 which is by this act vested in the collector himself; but each 
 collector shall, in every respect, be responsible both to the 
 United States and to individuals, as the case may be, for all 
 moneys collected, and for every act done as deputy collector 
 by any of his deputies whilst acting as such, and for every 
 omission of duty: Provided, that nothing herein contained 
 shall prevent any collector from collecting himself the whole 
 or any part of the duties and taxes so assessed and payable 
 within liig district. 
 
 See Amendatory Act, Sec. 22, 23. Also Sec. 26. 
 
 II.— GENERAL PROVISIONS. 
 
 TA^l PATERS TO MAKE RETURNS. 
 
 Sec. 6. And be it further enacted , That it shall be the duty 
 of any person or persons, partnerships, firms, associations or 
 corporations, made liable to any duty, license, stamp or tax 
 imposed by this act, when not otherwise and differently pro- 
 vided for, on or before the first day of August, one thousand 
 eight hundred and sixty-two, and on or before the first 
 
10 
 
 THE NATIONAL TAX LAW. 
 
 Monday of May in each year thereafter, and in all other cases 
 before the clay of levy, to make a list or return to the assistant 
 assessor of the district where located, of the amount of an- 
 nual income, the articles or objects charged with a special 
 duty or tax, the quantity of goods, wares and merchandise 
 made or sold, and charged with a specific or ad valorem duty 
 or tax, the several rates and aggregate amount according to the 
 respective provisions of this act, and according to the forms 
 and regulations to he prescribed by the Commissioner of Inter- 
 nal Revenue, under the direction of the Secretary of the Treas- 
 ury, for which such person or persons, partnerships, firms, as- 
 sociations or corporations are liable to he assessed under and by 
 virtue of the provisions of this act. 
 
 ASSESSORS TO SEARCH FOR PROPERTY, ETC. 
 
 Sec. 7. And be it further enacted, That the instructions, 
 regulations and directions, as hereinbefore mentioned, shall 
 be binding on each assessor and his assistants, and on each 
 collector and his deputies, in the performance of the duties 
 enjoined by or under this act ; pursuant to which instructions 
 the said assessors shall, on the first day of August, one thousand 
 eight hundred and sixty-two, and on the first Monday of May 
 in each succeeding year, and from time to time thereafter, in 
 accordance with this act, direct and cause the several assistant 
 assessors to proceed through every part of their respective 
 districts, and inquire after and concerning all persons being 
 within the assessment districts where they respectively reside, 
 owning,, possessing, or having the care or management of any 
 property, goods, wares and merchandise, articles or objects 
 liable to pay any duty, stamp or tax, including all persons 
 liable to pay a license duty, under the provisions of this act 
 (by reference as well to any lists of assessment or collection 
 taken under the laws of the respective States, as to any other 
 records or documents, and by all other lawful ways and 
 means, especially to the written list, schedule or return 
 required to be made out and delivered to the assistant assessor 
 by all persons owning, possessing, or having the care or man- 
 agement of any property, as aforesaid, liable to duty or taxa- 
 tion), and to value and enumerate the said objects of taxation, 
 respectively, in the manner prescribed by this act, and in con- 
 formity with the regulations and instructions before mentioned. 
 
 Sec Amendatory Act, Sec. 15. 
 
 ASSESSORS TO ENUMERATE IN CERTAIN CASES. 
 
 Sec. 8. And be it further enacted, That if any person own- 
 ing, possessing or having the care or management of property, 
 goods, wares and merchandise, articles or objects liable to pay 
 any duty, tax or license, shall fail to make and exhibit a 
 written” list when required, as aforesaid, and shall consent 
 to disclose the particulars of any and all the property, goods, 
 wares and merchandise, articles and objects liable to pay any 
 
FORCED LISTS, AND PENALTIES FOIt REFUSAL. 11 
 
 duty or tax, or any business or occupation, liable to pay any 
 license as aforesaid, then, and in that case, it shall be the duty 
 of the officer to make such list, which, being distinctly read, 
 consented to, and signed, by the person so owning, possessing, 
 or having the care and management as aforesaid, shall be 
 received as the list of such person. 
 
 FINE AND PENALTY FOR FALSE RETURNS. 
 
 Sec. 9. And be it further enacted , That if any such person 
 shall deliver or disclose to any assessor or assistant assessor 
 appointed in pursuance of this act, and requiring a list or lists 
 as aforesaid, any false or fraudulent list or statement, with 
 intent to defeat or evade the valuation or enumeration hereby 
 intended to be made, such person so offending, and being 
 thereof convicted on indictment found therefor in any circuit 
 or district court of the United States, held in the district in 
 which such offense may be committed, shall be fined in a sum 
 not exceeding five hundred dollars, at the discretion of the 
 court, and shall pay all costs and charges of prosecution ; and 
 the valuation and enumeration required by this act, shall in 
 all such cases, and in all cases of under valuation or under 
 statement in such lists or statements, be made, as aforesaid, 
 upon lists according to the form prescribed, to be made out 
 by the assessors, and assistant assessors, respectively; which 
 lists the said assessors and assistant assessors are hereby 
 authorized and required to make according to the best infor- 
 mation they can obtain, and for the purpose of making which 
 they are hereby authorized to enter into and upon all and 
 singular the premises, respectively ; and from the valuation and 
 enumerations so made there shall be no appeal. 
 
 NOTIFICATION TO PREPARE LISTS. 
 
 Sec. 10. And be it further enacted , That in case any person 
 shall be absent from his or her place of residence at the time 
 an assistant assessor shall call to receive the list of such per- 
 son, it shall be the duty of such assistant assessor to leave at 
 the place of residence of such person, with some person of 
 suitable age and discretion, if such be present, otherwise to 
 deposit in the nearest post-office, a written note or memoran- 
 dum, addressed to such person, requiring him or her to present 
 to such assessor the list or lists required by this act within ten 
 days from the date of such note or memorandum. 
 
 FORCED LISTS, AND PENALTIES FOR REFUSAL. 
 
 Sec. 11. And be it further enacted , That if any person, on 
 being notified or required, as aforesaid, shall refuse or neglect 
 to give such list or lists within the time required, as aforesaid, 
 it shall be the duty of the assessor [or assistant assessors : see 
 “ Amendatory Act,” general amendments] for the assessment 
 district within which such person shall reside, and he is hereby 
 authorized and required, to enter into and upon the premises, 
 if it be necessary, of such persons so refusing or neglecting. 
 
1 ! 
 
 TI1E NATIONAL TAX LAW. 
 
 and tc make, according to tlie best information which he can 
 obtain, and on his own view and information, such lists of 
 property, goods, wares and merchandise, and all articles or 
 objects liable to duty or taxation, owned or possessed, or under 
 the care or management of such person, as are required by 
 this act, including the amount, if any, due for license ; and in 
 case of refusal or neglect to make such lists, except in cases 
 of sickness, the assessors shall thereupon add fifty per centum 
 to the amount of the items thereof; and the lists, so made 
 and subscribed by such assessor, shall be taken and reputed 
 as good and sufficient lists of the persons and property for 
 which such person is to be taxed for the purposes of this act ; 
 and the person so failing or neglecting, unless in case of sick- 
 ness or failure to receive the notice, shall, moreover, forfeit and 
 pay the sum of one hundred dollars, except where otherwise 
 provided for ; to be recovered for the use of the United States, 
 with costs of suit. 
 
 ASSESSMENT OF PROPERTY OF ABSENTEES. 
 
 Sec. 12. And be it further enacted , That whenever there 
 shall be in any assessment district any property, goods, wares 
 and merchandise, articles or objects, not owned or possessed 
 by, or under the care or management of, any person or per- 
 sons within such district, and liable to be taxed as aforesaid, 
 and no list of which shall have been transmitted to the assist- 
 ant assessor in the manner provided by this act, it shall be 
 the duty of the assistant assessor for such district, and he is 
 hereby authorized and required, to enter into and upon the 
 premises where such property is situated, and take such view 
 thereof as may be necessary, and to make lists of the same 
 according to the form prescribed, which lists, being subscribed 
 by the said assessor, shall be taken and reputed as good and 
 sufficient lists of such property, goods, wares and merchan- 
 dise, articles or objects, as aforesaid, under and for the purposes 
 of this act. 
 
 ASSESSMENT OF PROPERTY OUT OF DISTRICTS. 
 
 Sec. 13. And be it further enacted , That the owners, posses- 
 sors, or persons having the care or management of property, 
 goods, wares and merchandise, articles or objects, not lying 
 or being within the assessment district in which they reside, 
 shall be permitted to make out and deliver the lists* thereof 
 required by this act, (provided the assessment district in which 
 the said objects of duty or taxation are situated is therein 
 distinctly stated) at the time and in the manner prescribed to 
 the assistant assessor of the assessment district wherein such 
 persons reside. And it shall be the duty of the assistant 
 assessor who receives any such list to transmit the same to 
 the assistant assessor where such objects of taxation are sit- 
 uate, who shall examine such list; and if he approves the 
 •ame, he shall retiiTn it to the assistant assessor from whom 
 
INSPECTION OP LISTS RETURNED. 
 
 13 
 
 be received it, -with his approval thereof; and if he fails to 
 approve the same, he shall make such alterations therein as 
 he may deem, to be just and proper, and shall then return the 
 said list, with such alterations therein or additions thereto, to 
 the assistant assessor from whom he received the said list; 
 and the assistant assessor, where the person liable to pay such 
 tax resides, shall proceed in making the assessment of the tax 
 upon the list by him so received, in all respects as if the said 
 list had been made out by himself.* 
 
 assessors’ returns and general list. 
 
 Sec. 14. And be it further enacted , That the lists aforesaid 
 shall, where not otherwise specially provided for, be taken 
 with reference to the day fixed for that purpose by this act, 
 as aforesaid, and where duties accrue at other and different 
 times, the lists shall be taken with reference to the time when 
 said duties become due; and the assistant assessors, respect- 
 ively, after collecting the said lists, shall proceed to arrange 
 the same, and to make two general lists — the first of which 
 shall exhibit, in alphabetical order, the names of all persons 
 liable to pay any duty, tax or license under this act residing 
 within the assessment district, together with the value and 
 assessment,' or enumeration, as the case may require, of the 
 objects liable to duty or taxation within such district for 
 which each such person is liable, or for which any firm, com- 
 pany or corporation is liable, with the amount of duty or tax 
 payable thereon; and the second list shall exhibit, in alpha- 
 betical order, the names of all persons residing out of the 
 collection district, owners of property within the district, 
 together with the value and assessment or enumeration thereof, 
 as the case may be, with the amount of duty or tax payable 
 thereon as aforesaid. The forms of the said general list shall 
 be devised and prescribed by the assessor, under the direction 
 of the Commissioner of Internal Revenue, and lists taken 
 according to such forms shall be made out by the assistant 
 assessors and delivered to the assessor within thirty days after 
 the day fixed by this act as aforesaid, requiring lists from 
 individuals, or where duties, licenses or taxes accrue at other 
 and different times, the lists shall be delivered from time to 
 time as they become due. And if ahy assistant assessor shall 
 fail to perform any duty assigned by this act within the time 
 prescribed by his precept, warrant or other legal instructions, 
 not being prevented therefrom by sickness or other unavoid- 
 able accident, every such assistant assessor shall be discharged 
 from office, and shall, moreover, forfeit and pay two hundred 
 dollars, to be recovered for the use of the United States, with 
 costs of suit. 
 
 INSPECTION OP LISTS RETURNED — APPEALS FROM, ETC. 
 
 Sec. 15. And be it further enacted , That the assessors for 
 each collection district shall, by advertisement in some public 
 * For some qualification of this see Tax Law Decisions. 
 
14 
 
 THE NATIONAL TAX LAW. 
 
 newspapers published in each county within said district, if 
 any such there he, and by written or printed notifications, to 
 be posted up in at least four public places within each assess- 
 ment district, advertise all persons concerned, of the time 
 and place within said county when and where the lists, valua- 
 tions and enumerations made and taken within said county 
 may be examined; and said lists shall remain open for exam- 
 ination for the space of fifteen days after notice shall have 
 been given as aforesaid. And said notifications shall also 
 state when and where within said county, after the expiration 
 of said fifteen days, appeals will be received and deter- 
 mined relative to any erroneous or excessive valuations or 
 enumerations by the assistant assessors. And it shall be the 
 duty of the assessor for each collection district, at the time 
 fixed for hearing such appeal as aforesaid, to submit the pro- 
 ceedings of the assistant assessors, and the lists taken and 
 returned as aforesaid, to the inspection of any and all persons 
 who may apply for that purpose. And the said assessor for 
 each collection district is hereby authorized, at any time 
 within fifteen days from and after the expiration of the time 
 allowed for notification as aforesaid, to hear and determine, 
 in a summary way, according to law and right, upon any and 
 all appeals which may be exhibited- against the proceedings 
 of the said assistant assessors: Provided , that the question to 
 be determined by the assessor, on an appeal respecting the 
 valuation or enumeration of property, or objects liable to duty 
 or taxation, shall be, whether the valuation complained of be 
 or be not in a just relation or proportion to other valuations 
 in the same assessment district, and whether the enumeration 
 be or be not correct. And all appeals to the assessor, as 
 aforesaid, shall be made in writing, and shall specify the 
 particular cause, matter or thing respecting which a decision 
 is requested ; and shall, moreover, state the ground or principle 
 of inequality or error complained of. And the assessor shall 
 have power to re-examine and equalize the valuations as shall 
 appear just and equitable; but no valuation or enumeration 
 shall be increased without a previous notice, of at least five 
 days, to the party interested, to appear arid object to the same, 
 if he j adge proper ; which notice shall be given by a note in 
 writing, to be left at the dwelling-house, office or place of busi- 
 ness of the party by such assessor or an assistant assessor. 
 
 ASSESSORS TO REPORT LISTS TO COLLECTORS. 
 
 Sec. 16. And he it further enacted , That the said assessors 
 of each collection district, respectively, shall, immediately after 
 the expiration of the time for hearing appeals, and from time 
 to time, as duties, taxes or licenses become liable to be 
 assessed, make out lists containing the sums payable according 
 to the provisions of this act upon every object of duty or 
 taxation in and for each collection district, which lists shall 
 
PAT TO ASSESSORS AND ASSISTANTS. 
 
 15 
 
 contain tlie name of each person residing within the said 
 district owning or having the cafe or superintendence of 
 property lying within the said district which is liable to the 
 said tax, or engaged in any business or pursuit requiring a 
 license, when such person or persons are known, together 
 with the sums payable by each ; and where there is any 
 property within any collection district liable to the payment 
 of the said duty or tax not owned or occupied by or 
 under the superintendence of any person resident therein, 
 there shall be a separate list of such property, specifying the 
 sum payable, and the names of the respective proprietors, 
 where known. And the assistant assessor making out any 
 such separate list shall transmit therefrom to the assistant 
 assessor, where the persons liable to pay such tax reside or 
 shall have their principal place of business, copies of the list 
 of property held by persons so liable to pay such tax, to the 
 end that the taxes assessed under the provisions of this act 
 may be paid within the collection district where the persons 
 liable to pay the same reside or may have their principal 
 place of business. And in all other cases the said assessor shall 
 furnish to the collectors of the several collection districts, 
 respectively, within ten days after the time of hearing appeals, 
 and from time to time thereafter as required, a certified copy 
 of such list or lists for their proper collection districts ; and in 
 default of performance of the duties enjoined upon assessors 
 by this section they shall severally and individually forfeit 
 and pay the sum of five hundred dollars to the use of the 
 United States; and, moreover, shall forfeit their compensation 
 as assessors: Provided , that it shall be in the power of the 
 Commissioner of Internal Revenue to exonerate any assessor 
 as aforesaid from such forfeitures, in whole or hi part, as to 
 him shall appear just and equitable. 
 
 PAT TO ASSESSORS AND ASSISTANTS. 
 
 Sec. 17. And be it further enacted , That there shall be 
 allowed and paid to the several assessors and assistant 
 assessors, for their services under this act — to each assessor 
 three dollars per day for every day employed in making the 
 necessary arrangements and giving the necessary instructions 
 to the assistant assessors for the valuation; and five dollars 
 per day for every day employed in hearing appeals, revising 
 valuations, and making out lists agreeable to tlie provisions 
 of this act ; and one dollar for every hundred taxable 
 persons contained in the tax list, as delivered by him to said 
 collectors, and forwarded to the Commissioner of Internal 
 Revenue; to each assistant assessor three dollars for every 
 day actually employed in collecting lists and making valua- 
 tions, the number of days necessary for that purpose to be 
 certified by the assessor and approved by the Commissioner 
 of Internal Revenue; and one dollar for every hundred 
 
 V .Acu- • V. 1 Jit .2-0, 
 
1C 
 
 THE NATIONAL TAX LAW. 
 
 taxable persons contained in the tax list, as completed and 
 delivered by him to the assessor. And the said assessors and 
 assistant assessors, respectively, shall also be allowed tueir 
 necessary and reasonable charges for stationery and blank 
 books used in the execution of their duties, and the compensa- 
 tion herein specified shall be in full for all expenses not other- 
 wise particularly authorized: Provided , the Secretary of the 
 Treasury shall be, and fie is hereby, authorized to fix such 
 additional rates of compensation to be made to assessors 
 and assistant assessors in the States of California and Oregon 
 and the Territories, as may appear to him to be just and 
 equitable in consequence of the greater cost of living and 
 traveling in those States and Territories, and as may in his 
 judgment be necessary to secure the service of competent and 
 efficient men, provided the rates of compensation thus allowed 
 shall not exceed the rates paid to similar officers in such States 
 and Territories respectively. In cases where a collection dis- 
 trict embraces more than a single Congressional district, the 
 Secretary of the Treasury may allow the assessor such compen 
 sation as he may deem necessary. 
 
 AGGREGATE LISTS. 
 
 Sec. 18. And be it farther enacted. That each collector, on 
 receiving a list, as aforesaid, and from time to time as such 
 lists may be received from the said assessors respectively, 
 shall subscribe three receipts, one of which shall be given on 
 a full and correct copy of such list ; which list shall be de- 
 livered by him to, and shall remain with, the assessor of his 
 collection district, and shall be open to the inspection of any 
 person who may apply to inspect the same ; and the other 
 two receipts shall be given on aggregate statements of the lists 
 aforesaid, exhibiting the gross amount of taxes to be collected 
 in his collection district ; one of which aggregate statements 
 and receipts shall be transmitted to the Commissioner of Inter- 
 nal Revenue, and the other to the First Comptroller of the' 
 Treasury; and all lists received from time to time, as afore- 
 said, shall be in like form and manner transmitted as afore- 
 said. 
 
 TAX-COLLECTION — PENALTY FOR NON-PAYMENT, ETC. 
 
 Sec. 19. And be it further enacted. That each of said collect- 
 ors [and Deputy Collectors : see “ Amendatory Act," general 
 regulations] shall, within ten days after receiving his annual 
 collection list from the assessors, respectively, as aforesaid, 
 give notice, by -advertisement published in each county in his 
 collection district, in one newspaper printed in each county, if 
 any such there be, and by notifications to be posted up in at 
 least four public places in each county in his collection dis- 
 trict, that the said duties have become due and payable, and 
 state the time and place within said county at which he will 
 attend to receive the same, which time shall not be less 
 
PENALTY FOR NON-PAYMENT. 
 
 17 
 
 than ten days after such notification ; and all persons who shall 
 neglect to pay the duties and taxes so as aforesaid assessed 
 upon them to the collector within the time specified, shall be 
 liable to pay ten per centum additional upon the amount 
 thereof, the' fact of which liability shall be stated in the 
 advertisement and notifications aforesaid. And with regard 
 to all persons who shall neglect to pay as aforesaid, it shall 
 be the duty of the collector, in person or by deputy, within 
 twenty days after such neglect, to make a demand personally, 
 or at the dwellings or usual places of business of such persons, 
 if any they have, for payment of said duties or taxes, with the 
 ten per centum additional aforesaid. And with respect to all 
 such duties or taxes as are not included in the annual lists 
 aforesaid, and all taxes and Julies the collection dr which 
 is not otherwise provided for in this act, it shall be the duty 
 of each collector, in person or by deputy, to demand payment 
 thereof, in manner aforesaid, within ten days from and after , 
 receiving the list thereof from the assessor ; and if the annual ' 
 and other duties shall not be paid within ten days fronT'and-.- 
 after such demand therefor, it shall be lawful for such col- 
 lector or his deputies to proceed to collect the said duties or 
 taxes, with ten per centum additional thereto, as aforesaid, 
 by distraint andsale of the goods, chattels or effects of the 
 persons delinquent as aforesaid. And in case of ’ such dis- 
 traint, it shall be the duty of the officer charged with the col- 
 lection to make, or cause to be made, an account of the goods 
 or chattels which may be distrained, a copy of which, signed 
 by the officer making such distraint, shall be left with the 
 owner or possessor of such goods, chattels or effects, or at his 
 or her dwelling, with some person of suitable age and discre- 
 tion, with a note of the sum demanded, and the time and 
 place of sale; and the said, officer shall forthwith cause a 
 notification to be published in some newspaper within the 
 county wherein said distraint is made, if there is a newspaper 
 published in said county, or to be publicly posted up at the 
 post-office, if there be one within five miles, nearest to the 
 residence of the person whose property shall be distrained, 
 and in not less than two other public places, which notice 
 shall specify the articles distrained, and the time and place 
 for the sale thereof, which time shall not be less than ten nor 
 more than twenty days from the date of such notification, 
 and the place proposed for sale not more than five miles dis- 
 tant from the place of making such distraint : Provided, that 
 in any case of distraint for the payment of the duties or taxes 
 aforesaid, the goods, chattels or effects so distrained shall and 
 may be restored to the owner or possessor, if, prior to the 
 sale, payment of the amount due, or tender thereof, shall bf* 
 made to the proper officer charged with the collection of the 
 full amount demanded, together with such fee for levying 
 
18 
 
 THE NATIONAL TAX LAW. 
 
 and sucli sum for the necessary and reasonable expense of 
 removing, advertising and keeping the goods, chattels or effects 
 so distrained as may be prescribed by the Commissioner of 
 Internal Revenue ; but in case of non-payment or tender, as 
 aforesaid, the said officers shall proceed to sell the said goods, 
 chattels or effects at public auction, and shall and may retain 
 from the proceeds of such sale the amount demandable for 
 the use of the United States, with the necessary and reason- 
 able expenses of distraint and sale, and a commission of five 
 per centum thereon for his own use, rendering the overplus, 
 if any there be, to the person whose goods, chattels or effects 
 shall have been distrained: Provided, that there shall be ex- 
 empt from distraint the tools or implements of a trade or pro- 
 fession, one cow, arms, and provisions, and household furni- 
 ture kept for use, and apparel necessary for a family. 
 
 PROPERTY SOLD FOR TAXES. 
 
 Sec. 20. And he it further enacted , That in all cases where 
 the property liable to distraint for duties or taxes under this 
 act may not be divisible, so as to enable the collector by a 
 sale of part thereof to raise the whole amount of the tax, with 
 all costs, charges and commissions, the whole of such prop- 
 erty shall be sold, and the surplus of the proceeds of the sale, 
 after satisfying the duty or tax, costs and charges, shall be 
 paid to the owner of the property, or his, her or their legal 
 representatives; or if he, she or they can not be found, or 
 refuse to receive the same, then such surplus shall be de- 
 posited in the treasury of the United States, to be there held 
 for the use of the owner, or his, her or their legal representa- 
 tives, until he, she or they shall make application therefor to 
 the Secretary of the Treasury, who, upon such application, 
 shall, by warrant on the treasury, cause the same to be paid 
 to the applicant. And if the property advertised for stfle as 
 aforesaid can not he sold for the amount of the duty or tax 
 due thereon, with the costs and charges, the collector shall 
 purchase the same in behalf of the United States for an amount 
 not exceeding the said tax or duty, with the costs and charges 
 thereon, and all property so purchased may be sold by said 
 collector under such regulations as may be prescribed by 
 the Commissioner of Internal Revenue. And the collector 
 shall render a distinct account of all charges incurred in the 
 sale of such property, and shall pay into the Treasury the 
 surplus, if any there be, alter defraying the charges. 
 
 SEIZED PROPERTY, AND TITLES THEREFOR. 
 
 Sec. 21. And be it further enacted , That in any case where 
 goods, chattels or effects sufficient to satisfy the duties imposed 
 by this act upon any person liable to pay the same, shall 
 not be found by the collector or deputy collector whose 
 duty it may be to collect the same, he is hereby authorized 
 to collect the same by seizure and sale of real estate ; and 
 
SEIZED PROPERTY, AND TITLES THEREFOR. 
 
 19 
 
 tlie officer making such seizure and sale shall give notice 
 to the person whose estate is proposed to he sold, by 
 giving him in hand, or leaving at his last and usual place of 
 abode, if he has any such within the collection district where 
 said estate is situated, a notice in writing, stating what par 
 ticular estate is proposed to be sold, describing the same 
 with reasonable certainty, and the time when and place where 
 said officer proposes to sell the same, which time shall not be 
 less than ten nor more than twenty days from the time of giving 
 said notice ; and the said officer shall also cause a notification 
 to the same effect to be published in some newspaper within 
 the county where such seizure is made, if any such there be, 
 and shall also cause a like notice to be posted up at the^>ost- 
 office nearest to the place of residence of the person whose 
 estate shall be so seized, and in two other public places 
 within the county; and the place of said sale shall not be 
 more than five miles distant from the estate seized. At 
 the time and place appointed, the officer making such seizure 
 shall proceed to sell the said estate at public auction, offering 
 the same at a minimum price, including the amount of duties, 
 with the ten per centum additional thereon, and all charges for 
 advertising, and an officer’s fee of ten dollars ; and if no per- 
 son offers for said estate the amount of said minimum, the 
 officer shall declare the same to be purchased by him for the 
 United States, and shall deposit with the District Attorney 
 of the United States a deed thereof, as hereinafter specified 
 and provided, otherwise the same shall be declared to be sold 
 to the highest bidder; and said sale may be adjourned by said 
 officer for a period not exceeding five days, if he shall think 
 it advisable so to do. If the amount bid shall not be then and 
 there paid, the officer shall forthwith proceed to again sell said 
 estate in the same manner. If the amount bid shall be then 
 and there paid, the officer shall give his receipt therefor, if 
 requested, and within five days thereafter he shall make out a 
 deed of the estate so sold to the purchaser thereof, and exe- 
 cute the same -in his official capacity in the manner prescribed 
 by the laws of the State in which said estate may [be] situated, 
 in which said deed shall be recited the fact of said seizure and 
 sale with the cause thereof, the amount of duty for which said 
 sale was made, and of all charges and fees, and the 
 amount paid by the purchaser, and all his acts and doings in 
 relation to said seizure and sale, and shall have the same ready 
 for delivery to said purchaser, and shall deliver the same accord- 
 ingly upon request therefor ; and said deed shall be prima facie 
 evidence of the truth of the facts stated therein, and if the pro- 
 ceedings of the officer, as set forth, have been substantially in 
 pursuance of the provisions of this act, shall be considered aud 
 operate as a conveyance to the purchaser of the title to said 
 estate, but shall not affect the rights of third persons, acquired 
 
20 
 
 THE NATIONAL TAX LAW. 
 
 previously to the claim of the United States under this act. 
 The surplus, if any, arising from such sale shall be disposed 
 of as provided in this act for like cases arising upon sales 
 of personal property; and any person whose estate may be 
 seized for duties as aforesaid shall have the same right to 
 pay or tender the amount due, with all proper charges there- 
 on, prior to the sale thereof, and thereupon to relieve his said 
 estate from sale as aforesaid, as is provided in this act for 
 personal property similarly situated. And any collector or 
 deputy collector may, for the collection of duties imposed 
 upon any person by this act and committed to him for col- 
 lection, seize and sell the lands of such person situated in any 
 othe P collection district within the State in which said officer 
 resides, and his proceedings in relation thereto shall have the 
 same effect as if the same were had in his proper collection 
 district ; and the owners, their heirs, executors or administra- 
 tors, or any person having an interest therein, or any person 
 on their behalf, shall have liberty to redeem the lands sold, 
 as aforesaid, within one year from and after recording the 
 said ' deed, upon payment to the purchaser, or, in case he can 
 not be found in the county where the lands are situate, to 
 the collector for the use of the purchaser, his heirs or assigns, 
 of the amount paid by the purchaser, with interest on the 
 same at the rate of twenty per centum per annum. And it 
 shall be the duty of every collector to keep a record of all 
 sales of land made in his collection district, whether by him- 
 self or his deputies, in which shall be set forth the tax for 
 which any such sale was made, the dates of seizure and sale, 
 the name of the party assessed, and all proceedings in making 
 said sale, the amount of fees and expenses, the name of the 
 purchaser, and the date of the deed, which record shall be 
 certified by the officer making the sale. And it shall be the 
 duty of any deputy making sale, as aforesaid, to return a 
 statement of all his proceedings to the collector, and to certify 
 the record thereof. And in case of the death or removal of 
 the collector, or the expiration of his term of office from any 
 other cause, said record shall be deposited in the office of the 
 Clerk of the District Court of the United States for the dis- 
 trict within which the said collector resided, and a copy of 
 eveiy such record certified by the collector, or by the clerk, 
 as the case may require, shall be evidence in any court of the 
 truth of the facts therein stated. And when any lands sold 
 as aforesaid, shall be redeemed as hereinbefore provided, the 
 collector or clerk, as the case may be, shall make an entry 
 of the fact upon the record aforesaid, and the said entry shall 
 be evidence of such redemption. And the claim of the Gov- 
 ernment to lands sold under and by virtue of the foregoing 
 provisions, shall be held to have accrued at the tune of seizure 
 thereof. 
 
COLLECTORS TO PAT MONTHLY. 
 
 21 
 
 PROPERTY OF ALIENS AND ABSENTEES. 
 
 Sec. 22. And be it further enacted , That if any collector 
 snail find upon any lists of taxes returned to him for collection 
 property lying within his district which is charged with any 
 specific or ad valorem tax or duty, but which is not owned, 
 occupied or superintended by some person known to such 
 collector to reside or to have some place of business within 
 the United States, such collector shall forthwith take such 
 property into his custody, and shall advertise the same, and 
 the tax charged upon the same, in some newspaper published 
 in his district, if any shall be published therein, otherwise in 
 some newspaper in an adjoining district, for the space of thirty 
 days; and if the taxes thereon, with all charges for adver- 
 tising, shall not be paid within said thirty days, such collector 
 shall proceed to sell the same, or so much as is necessary, in 
 the manner provided for the sale of other goods distrained 
 for the non-payment of taxes, and out of the proceeds shall 
 satisfy all taxes charged upon such property, with the costs 
 of advertising and selling the same. And like proceedings 
 to those provided in the preceding section 'for the purchase 
 and resale of property which can not be sold for the amount of 
 duty or tax due thereon, shall be had with regard to property 
 sold under the provisions of this section. And any surplus 
 arising from any sale herein provided for shall be paid into 
 the treasury, for the benefit of the owner of the property. 
 And the Secretary of the Treasury is authorized in any case 
 where money shall be paid into the treasury for the benefit 
 of any owner of property sold as aforesaid, to repay the same, 
 on proper proof being furnished that the person applying there- 
 for is entitled to receive the same. 
 
 COLLECTORS TO FAY MONTHLY. 
 
 Sec. 23. And be it further enacted , That the several collect- 
 ors shall, at the expiration of each and every month, after 
 they shall respectively commence their collections, transmit to 
 the Commissioner of Internal Revenue a statement of the 
 collections made by them, respectively, within the month, and 
 pay over monthly, or at such time or times as may be re- 
 quired by the Commissioner of Internal Revenue, the moneys 
 by them respectively collected within the said term, and at 
 such places as may be designated and required by the Com- 
 missioner of Internal Revenue; and eaeli of the said collectors 
 shall complete the collection of all sums annually assigned to 
 him for collection, as aforesaid, shall pay over the same into 
 the treasury, and shall render his final account to the Trea- 
 sury Department as often as he may be required, and within 
 six months from and after the clay when he shall have 
 received the collection lists from the said assessors or assistant 
 assessors, as aforesaid. And the Secretary of the Treasury is 
 authorized to designate one or more depositories in each 
 
22 
 
 THE NATIONAL TAX LAW 
 
 State, for the deposit and safe keeping of the moneys collected 
 by virtue of this act, and the receipt of the proper officer of 
 such depository to a collector for the money deposited by 
 him shall be a sufficient voucher for such collector in the 
 settlement of his accounts at the Treasury Department. And 
 the Commissioner of Internal Revenue may, under the direc- 
 tion of the Secretary of the Treasury prescribe such regula- 
 tions with reference to such deposits as he may deem necessary. 
 collector's account current. 
 
 Sec. 24. And be it further enacted , That each collector shall 
 be charged with the whole amount of taxes by him receipted, 
 whether contained in lists delivered to him by the assessors 
 respectively, or delivered or transmitted to him by assistant 
 assessors from time to time, or by other collectors, and shall 
 be credited with the amount of duties or taxes contained in 
 the lists transmitted in the manner above provided to other 
 collectors, and by them receipted as aforesaid; and also for 
 the duties or taxes of such persons as may have absconded, 
 or become insolvent, prior to the day when the duty or tax 
 ought, according to the provisions of this act, to have been 
 collected: Provided , that it shall be proved to the satisfaction 
 of the First Comptroller of the Treasury that due diligence 
 was used by the collector, and that no property was left from 
 which the duty or tax could have been recovered. And each 
 collector shall also be credited with the amount of all prop- 
 erty purchased by him for the use of the United States, pro- 
 vided he shall faithfully account for, and pay over the pro- 
 ceeds thereof upon a resale of the same as required by this 
 act. 
 
 PROCEEDINGS AGAINST DELINQUENT COLLECTORS. 
 
 Sec. 25. And be it further enacted , That if any collector 
 shall fail either to collect or to render his account, or to pay 
 over in the manuer or within the times hereinbefore provided, 
 it shall be the duty of the Fij^t Comptroller of the Treasury, 
 and he is hereby authorized and required, immediately after 
 such delinquency, to report the same to the Solicitor of the 
 Treasury, who shall issue a warrant of distress against such 
 delinquent collector and Iris sureties, directed to the marshal 
 of the district, therein expressing the amount of the taxes 
 with which the said collector is chargeable, and the sums, if 
 any, which have been paid. And the said marshal shall, 
 himself, or by his deputy, immediately proceed to levy and 
 collect the sum which may remain due, by distress and sale 
 of the goods and chattels, or any personal effects of the delin- 
 quent collector, giving at least five days notice of the time 
 and place of sale, in the manner provided by law for adver- 
 tising sales of personal property on execution in the State 
 wherein such collector resides; and, furthermore, if such 
 goods, chattels and effects can not be found sufficient to satisfy 
 
PENALTIES, ETC. 
 
 23 
 
 the said warrant, the said marshal or his deputy shall and 
 may proceed to levy and collect the sum which remains due, 
 by distress and sale of the goods and chattels, or any personal 
 effects, of the surety or sureties of the delinquent collector, 
 giving notice as hereinbefore provided, and the bill of sale of 
 the oflicei; of any goods, chattels, or other personal property 
 distrained and sold as aforesaid, shall be Conclusive evidence 
 of title to the purchaser, and prima facie evidence of the right 
 of the officer to make such sale, and of the correctness of his 
 proceedings in selling the same. And for want of goods and 
 chattels, or other personal- effects of such collector or his sure- 
 ties, sufficient to satisfy any warrant of distress, issued pursu- 
 ant to the preceding section of this act, the lands and real 
 estate of such collector and his sureties, or so much thereof 
 as may be necessary for satisfying the said warrant, after 
 being advertised for at least three weeks in not less than 
 three public places in the collection district, and in one news- 
 paper printed in the county or district, if any there be, prior 
 to the proposed time of sale, may and shall be sold at public 
 auction by the marshal or his deputy, who, upon such sale 
 shall, as such marshal or deputy marshal, make and deliver 
 to the purchaser of the premises so sold a deed of conveyance 
 thereof, to be executed and acknowledged in the manner and 
 form prescribed by the laws of the State in which said lands 
 are situated, which said deed so made shall invest the pur- 
 chaser with all the title and interest, of the defendant or 
 defendants named in said warrant, existing at the time of 
 seizure thereof. And all moneys that may remain of the 
 proceeds of such sale after satisfying the said warrant of 
 distress, and paying the reasonable costs and charges of sale, 
 shall be returned to the proprietor of the lands or real estate 
 sold as aforesaid. 
 
 PENALTY FOR EXTORTION. 
 
 Sec. 26. And be it further enacted , That each and every 
 collector, or his deputy, who shall exercise or be guilty of 
 any extortion or willful oppression, under color of this act, or 
 shall knowingly demand other or greater sums than shall be 
 authorized by this act, shall be liable to pay a sum not exceed- 
 ing double the amount of damages accruing to the party^ 
 injured, to be recovered by and for the use of the party 
 injured, with costs of suit, and shall be dismissed from office, 
 aud be disqualified from holding such office thereafter ; and 
 each and every collector, or his deputies, shall give receipts 
 for all sums by them collected and retained in pursuance of 
 this act. 
 
 THE RIGHT OF ENTRY TO PREMISES. 
 
 Sec. 27. And be it further enacted , That a collector or 
 deputy collector, assessor or assistant assessor shall be author- 
 ized to enter, in the daytime any brewery, distillery, manu- 
 
24 
 
 THE NATIONAL TAY LAW. 
 
 factory, building, or place where any property, articles, or 
 objects, subject to duty or taxation under the provisions of 
 this act, are made, produced, or kept, within his district, so 
 far as it may be necessary for the purpose of examining said 
 property, articles, or objects, or inspecting the accounts 
 required by this act from time to time to be made. And 
 every owner of such brewery, distillery, manufactory, build- 
 ing, or place, or persons having the agency or superintendence 
 of the same, who shall refuse to admit such officer, or to suffer 
 him to examine said property, articles, or objects, or to inspect 
 said accounts, shall for every such refusal, forfeit and pay the 
 sum of five hundred dollars. 
 
 PENALTY FOR OBSTRUCTION. 
 
 Sec. 28. And be it further enacted , That if any person shall 
 forcibly obstruct or hinder a collector or deputy collector in 
 the execution of this act, or of any power and authority 
 hereby vested in him, or shall forcibly rescue, or cause to be 
 rescued, any property, articles, or objects, after the same shall 
 have been seized by him, or shall attempt or endeavor so to 
 do, the person so offending shall, for every such offense, 
 forfeit and pay the sum of five hundred dollars. 
 
 See Amendatory Act, “ General Amendments,” for important 
 modification of this section. 
 
 IN CASE OF COLLECTOR’S SICKNESS, ETC. 
 
 Sec. 29. And be it further enacted, That in case of the 
 sickness or temporary disability of a collector to discharge 
 such of his duties as can not under existing laws be discharged 
 by a deputy, they may be devolved by him upon one of his 
 deputies : Provided , that information thereof be immediately 
 communicated to the Secretary of the Treasury, and shall not 
 be disapproved by him. And provided further , that the 
 responsibility of the collector or his sureties to the United 
 States shall not be affected or impaired thereby. 
 
 IN CASE OF COLLECTOR’S DEATH, ETC. 
 
 Sec. 30. And be it further enacted, That in case a collector 
 shall die, resign, or be removed, the deputies of such collector 
 shall continue to act until their successors are appointed ; and 
 the deputy of such collector longest in service at the time 
 ’immediately proceeding may and shall, until a successor shall 
 be appointed, discharge all' the duties of said collector ; and 
 for the official acts and defaults of such deputy a remedy shall 
 be had on the official bond of the collector, as in other cases ; 
 and of two or more deputy collectors, appointed on the same 
 day, the one residing nearest the residence of the collector at 
 the time of his death, resignation or removal, shall in like 
 maimer discharge the said duties until the appointment of a 
 successor ; and any bond or security taken of such deputy by 
 such collector, pursuant to the fifth section of this act, shail 
 be available to his heirs or representatives to indemnify them 
 
ACCOUNTS. 
 
 23 
 
 for loss, or damage accruing from any act of the proper deputy 
 so continuing or so succeeding to the duties of such collector. 
 
 RIGHT OP COLLECTORS TO SUE, ETC. 
 
 Sec. 31. And be it farther enacted , That it shall be the duty 
 of the collectors aforesaid, or their deputies, in their respective 
 districts, and they are hereby authorized, to collect all the 
 duties and taxes imposed by this act, however the same 
 may be designated, and to prosecute for the recovery of the 
 same, and for the recovery of any sum or sums which may be 
 forfeited by virtue of this act ; and all fines, penalties and for- 
 feitures which may be incurred or imposed by virtue of this 
 act, shall and may be sued for and recovered, in the name of 
 the United States, or of the collector within whose district any 
 such fine, penalty or forfeiture shall have been incurred, in 
 any proper form of action, or by any appropriate form of 
 proceeding, before any circuit or district court of the United 
 States for the district within which said fine, penalty or for- 
 feiture may have been incurred, or before any other court of 
 competent jurisdiction ; and, where not otherwise and differ- 
 ently provided for, one moiety thereof shall be to the use of 
 the United States, and the other moiety thereof to the use of 
 the person who, if a collector or deputy collector, shall first 
 inform of the cause, matter or thing whereby any such fine, 
 penalty or forfeiture was incurred. 
 
 PENALTY EOS FALSE OATH. 
 
 Sec. 32. And be it -farther enacted , That if any person in 
 any case, matter, hearing or other proceeding in which an 
 oath or affirmation shall be required to be taken or adminis- 
 tered under and by virtue, of this act, shall, upon the taking 
 of such oath or affirmation, knowingly and willingly swear 
 or affirm falsely, every person so offending shall be deemed 
 guilty of perjury, and shall, on conviction thereof, be subject 
 to the like punishment and penalties now provided by the 
 laws of the United States for the crime of perjury. 
 
 ACCOUNTS — HOW TO BE KEPT AT THE TREASURY. 
 
 Sec. 33. And be it further enacted , That separate accounts 
 shall be kept at the treasury of all moneys received from 
 internal duties or taxes in each of the respective States, 
 Territories and collection districts, and that separate accounts 
 shall be kept of the amount of each species of duty or tax 
 that shall accrue, so as to exhibit, as far as may be, the 
 amount collected from each source of revenue, with the 
 moneys paid to the collectors and deputy collectors, and to 
 the other officers employed in each of the respective States, 
 Territories and collection districts — an abstract in tabular 
 form of which accounts it shall be the duty of the Secretary 
 of the Treasury, annually in the month of December, to lay 
 before Congress. 
 
26 
 
 THE NATIONAL TAX LAW. 
 
 COMPENSATION TO COLLECTORS. 
 
 Sec. 34. And be it further enacted , That there shall be 
 allowed to the collectors appointed under this act, in full com- 
 pensation for their services and that of their deputies in carry- 
 ing this act into effect, a commission of four per centum upon 
 the first hundred thousand dollars, and two per centum upon 
 all sums above one hundred thousand dollars; such commis- 
 sions to be computed upon the amounts by them respectively 
 paid over and accounted for under the 'instructions of the 
 Treasury Department: Provided that in no case shall such 
 commissions exceed the sum of $10,000 per annum, except as 
 hereinafter provided. And there shall be further allowed to 
 each collector his necessary and .reasonable charges for sta- 
 tionery and blank books used in the performance of his official 
 duties, which, after being duly examined and certified by the 
 Commissioner of Internal Revenue, shall be paid out of the 
 treasury: Provided , that the Secretary of the Treasury be au- 
 thorized to make such further allowance as may be reasonable 
 in cases in which, from the territorial extent of the district, or 
 from the amount of internal duties collected, it may seem just 
 to make such allowance ; but the whole compensation shall not 
 exceed $10,000, except in collection districts embracing more 
 than one Congressional district. '■ ,y~A- 
 
 IN CASE OP A PARTY AGGRIEVED. 
 
 Sec. 35. And be it further enacted , That when any duty or 
 fax shall have been paid by levy and distraint, any person or 
 persons or party who may feel aggrieved thereby may apply to 
 the assessor of the district for relief, and exhibit such evidence 
 as he, she or they may have of the wrong done, or supposed 
 to have been done, and after a full investigation the assessor 
 shall report the case, with such parts of the evidence as he 
 may judge material, including also such as may be regarded 
 material by the party aggrieved, to the Commissioner of In- 
 ternal Revenue, who may, if it shall be made to appear to him 
 that such duty or tax was levied or collected, in whole or in 
 part, wrongfully or unjustly, certify the amount wrongfully and 
 unjustly levied or collected, and the same shall be refunded and 
 paid to the person or persons or party as aforesaid, from any 
 moneys in the treasury not otherwise appropriated, upon the 
 presentation of such certificate to the proper officer thereof. 
 
 TITLE IN GOODS DISTRAINED. 
 
 Sec. 36. And be it further enacted , That in all cases of dis- 
 traint and sale of goods or chattels, for non- payment of taxes 
 provided for in this act, the bill of sale of sucli goods or chat- 
 tels given by the officer making such sale to the purchaser 
 thereof sliail be conclusive evidence of the right of the officer 
 to make such sale, and of the correctness of his proceedings in 
 selling the same. 
 
 TAXES DUE FROM STATES IN REBELLION. 
 
 Sec. 37. And be it further enacted , That if for any cause, at any 
 
SPIRITS, ALE, ETC. 
 
 27 
 
 time after this act goes into operation, the laws of the United 
 States cannot be executed in a State or Territory of the United 
 States, or any part thereof, or within the District of Columbia 
 it shall be the duty of the President, and he is hereby authorized, 
 to proceed to execute the provisions of this act within the limits 
 of such State or Territory, or part thereof, or District of Columbia 
 so soon as the authority of the United States therein shall be 
 reestablished, and to collect the sums which would have been 
 due from the persons residing or holding property, goods, wares 
 or merchandise, object or article therein liable to any duty, license 
 or tax, with interest at the rate of six per centum per annum 
 thereon from the time such duty, license or tax ought to have 
 been paid until paid in the manner and under the regulations 
 prescribed in this act, so far as applicable, and where not 
 applicable the assessment and levy shall be made and the 
 time and manner of collection regulated by the instructions 
 and directions of the Commissioner of Internal Revenue, under 
 the direction of the Secretary of the Treasury. 
 
 SPECIAL PROVISIONS FOR SOME STATES. 
 
 Sec. 38.. And be it farther enacted , That the officers who 
 may be appointed under this act, except within those districts 
 within any State or Territory which have been or may be 
 otherwise specially provided for by law, shall be, and hereby 
 are, authorized, in all cases where the payment of such tax 
 has not been assumed by the State, to perform all the duties 
 relating to or regarding the assessment and collection of the 
 direct tax imposed by an act entitled “ An act to provide 
 increased revenue from imports, to pay interest on the public 
 debt, and for other purposes,” approved August fifth, one 
 thousand eight hundred and sixty-one, or any direct tax which 
 may be hereafter enacted : Provided, that the sum of nine- 
 teen thousand three hundred and twelve dollars, direct tax, 
 laid upon the Territory of Nebraska by said act, shall be paid 
 and satisfied by deducting said amount from the appropriation 
 for legislative expenses of the Territory of Nebraska for the 
 year ending thirtieth of June, one thousand eight hundred aud 
 sixty-three, and no further claim shall be made by said Territory 
 for legislative expenses for said year: Provided further , that 
 the State of Tennessee shall have until the first day of Decem- 
 ber next to assume the payment of her portion of said tax. 
 
 III.- SPIRITS, ALE, BEER AND PORTER. 
 
 LICENSES TO DISTILL, ACCOUNTS, ETC. 
 
 Sec. 39. And be it farther enacted , That it shall be the duty 
 of the collectors within their respective districts, to grant 
 * See “Tax Law Decisions,” ( Beadle's Dime Edition ), “Distillers,” 
 for the rules and regulations adopted by the Commissioner of Internal 
 Revenue for the government of distillers of spirits, ale, beer, porter, oils, 
 cordials, bitters, &c., &c. 
 
28 
 
 THE NATIONAL TAX LAW. 
 
 licenses for distilling, which licenses shall contain the data 
 thereof, the sum paid, and the time when the same will expire, 
 and shall be granted to any person, being a resident of the 
 United States, who shall desire the same, by application in 
 writing to such collector, upon payment of the sum or duty 
 payable by this act upon each license requested. And at the 
 time of applying for said license, and before the same is issued, 
 the person so applying shall give bond to the United States in 
 such sum as shall be required by the collector, and with one 
 or more sureties, to be approved by said collector, conditioned 
 that in case any additional still or stills, or other implements 
 to be used as aforesaid, shall be erected by him, his agent or 
 superintendent, he will, before using or causing or permitting 
 the same to be used, report in writing to the said collector the 
 capacity thereof, and information from time to time of any 
 change in the form, capacity, ownership, agency, or superin- 
 tendence, which all or either of the said stills or other imple- 
 ments may undergo ; and that he will, from day to day, enter 
 or cause to be entered, in a book to be kept for that purpose, 
 the number of gallons of spirits that may be distilled by said 
 still or stills, or other" implements, and also of the quantities 
 of grain or other vegetable productions, or other substances 
 put into the mash-tub or otherwise used by him, his agent, or 
 superintendent, for the purpose of producing spirits," which 
 said book shall be open at all times during the day (Sundays 
 excepted) to the inspection of the said collector, who may 
 make any memorandums or transcripts therefrom; and that 
 he will render to the said collector, on the first, tenth and 
 twentieth days of each and every month, or within five days 
 thereafter, during the continuance of said license, an exact 
 account, in writing, taken from his books, of the number of 
 gallons of spirits distilled and sold or removed for consump- 
 tion or sale by him, his agent or superintendent, and the 
 proof thereof, and also of the quantities of grain or other vege- 
 table productions, or other substances, put into the mash-tub. 
 or otherwise used by him, his agent, or superintendent, for the 
 purpose of producing spirits, for the period or fractional part 
 of a month then next preceding the date of said report, which 
 said report shall be verified by affidavit in the manner prescribed 
 by this act ; and that he will not sell or permit to be sold, or 
 removed for consumption or sale, any spirits distilled by him 
 under and by virtue of his said license, until the same shall have 
 been inspected, gauged, and proved, and the quantity thereof 
 duly entered upon liis books as aforesaid ; and that he will, at 
 the time of rendering said account, pay to the said collector the 
 duties which by this act are imposed on the spirits so distilled ; 
 and the said bond may be renewed or changed, from time to 
 time, in regard to the amount and sureties thereof, according to 
 the discretion of the collector. 
 
INSPECTORS AND their duties. 
 
 29 
 
 APPLICATIONS FOR LICENSES. 
 
 Sec. 40. And be it further enacted , That the application in 
 tvriting made by any person for a license for distilling, as 
 aforesaid, shall state the place of distilling, the number and 
 capacity of the still or stills, boiler or boilers, and the name 
 of the person, firm, company, or corporation using the same ; 
 and any person making a false statement in either of the said 
 particulars shall forfeit and pay the sum of one hundred dollars, 
 to be recovered with costs of suit. 
 
 TAX ON SPIRITS. 
 
 Sec. 41. And be it further enacted , That, in addition to the 
 duties payable for licenses herein provided, there shall be paid, 
 on all spirits that may be distilled and sold, or removed for 
 consumption or sale, of first proof, on and after the first day 
 of August, one thousand eight hundred and sixty-two, the duty 
 of twenty cents on each and every gallon, which shall be paid 
 by the owner, agent or superintendent of the still or other 
 vessel in which the said spirituous liquors shall have been 
 distilled; which duty shall be paid at the time of rendering 
 the accounts of spirituous liquors so chargeable with duty, 
 required to be rendered by this act: Provided, that the duty 
 on spirituous liquors and all other spirituous beverages enu- 
 merated in this act shall be collected at no lower rate than 
 the basis of first proof, and shall be increased in proportion for 
 any greater strength than the strength of proof.' 
 
 WHAT IS CONSIDERED “PROOF.” 
 
 Sec. 42. And be it further enacted, That the term first 
 proof used in this act, and in section six of the act of March 
 second, one thousand eight hundred and sixty-one, entitled 
 “An act to provide for the payment of outstanding treasury 
 notes, to authorize a loan, to regulate and fix the duties on 
 imports, and for other purposes,” shall be construed, and is 
 hereby declared to mean, that proof of a liquor which corre- 
 sponds to fifty degrees of Tralles’ centesimal hydrometer, 
 adopted by regulation of the Treasury Department, of August 
 twelfth, one thousand eight hundred and fifty, at the tempera- 
 ture of sixty degrees of Fahrenheit’s thermometer; and that 
 in reducing the temperatures to the standard of sixty, and in 
 levying duties on liquors above and below proof, the table of 
 commercial values, contained in the manual for inspectors of 
 spirits, prepared by Professor McCullough, under the super- 
 intendence of Professor Bache, and adopted by the Treasury 
 Department, shall be used and taken as giving the proportions 
 of absolute alcohol in the liquids gauged and proved according 
 to which duties shall be levied. 
 
 INSPECTORS AND THEIR DUTIES. 
 
 Sec. 43. And be it further enacted , That there shall be 
 designated by the collector in every assessment district where 
 the same may be necessary one or more inspectors, who shall 
 
so 
 
 THE NATIONAL TAX LAW. 
 
 take an oath faithfully to perform their duties in such form 
 as the Commissioner of Internal Revenue shall prescribe, and 
 who shall be entitled to receive such fees as may be fixed and 
 prescribed by said Commissioner. And all spirits distilled as 
 aforesaid by any person licensed as aforesaid shall, before the 
 same is used, or removed for consumption or sale, be inspected, 
 guaged and proved by some person so as aforesaid designated 
 foi the performance of such duties, and who shall mark upon 
 the cask or other package containing such spirits, in a manner 
 to be prescribed by said Commissioner, the quantity and proof 
 of the contents of such cask or package, with the date of 
 inspection and the name of the inspector. And any person 
 who '’hall attempt fraudulently to evade the payment of duties 
 upon any spirits distilled as aforesaid, by changing in any 
 manner the mark upon any such cask or package, shall forfeit 
 the sum of five hundred dollars for each cask or package so 
 altered or changed, to be recovered as hereinbefore provided. 
 [See Amendatory Act, “ General Amendments,” for modification 
 of this sentence.] And the fees of such inspector shall in all 
 cases be paid by the owner of the spirits so inspected, guaged 
 and proved. And any such inspector who shall knowingly put 
 upon any such cask or package any false or fraudulent mark 
 shall be liable to the same penalty hereinbefore provided for 
 each cask or package so fraudulently marked. And any person 
 who shall use any cask or package so marked, for the purpose 
 of selling spirits of a quality different from that so inspected, 
 shall be subject to a like penalty for each cask or package so used. 
 
 BONDED WAREHOUSES.* 
 
 Sec. 44. And be it farther enacted. That the owner or owners 
 of any distillery may erect, at his or their own expense, a 
 warehouse of iron, stone or brick, with metal or other 
 fire-proof roof, to be contiguous to such distillery [see Amend- 
 atory Act, “ General Amendments”] ; and such warehouse, when 
 approved by the collector, is hereby declared a bonded ware- 
 house of the United States, and shall be used only for storing 
 distilled spirits, and to be under the custody of the collector or 
 his deputy. And the duty on the spirits stored in such ware- 
 house shall be paid when and as it is sold or removed from such 
 warehouse for sale. 
 
 ACCOUNTS OF MANUFACTURE, SALE, ETC. 
 
 Sec. 45. And be it f arther enacted. That every person who, 
 on the first day of August, one thousand eight hundred and 
 sixty two, shall be the owner of any still, boiler, or other 
 vessel, used or intended to be used for the purpose of distilling 
 spirituous liquors, as hereinbefore provided, or who shall have 
 such still, boiler or other vessel under his superintendence, 
 either as agent for the owner or on his own account, and 
 
 * See Tax Law Decisions (Beadle's Dime Citizen's Edition), “ Coal Oil 
 Distillers,” for regulations for bonded warehouses. 
 
HOW SPIRITS HAY BE SHIPPED, ETC. 
 
 81 
 
 every person who, after said day, shall use or intend to use 
 any still, boiler or other vessel, as aforesaid, either as owner, 
 agent or otherwise, shall from day to day make true and 
 exact entry, or cause to be entered, in a book to be kept by 
 him for that purpose, the number of gallons of spirituous 
 liquors distilled by him, and also the number of gallons sold, 
 or removed for consumption or sale, and the proof thereof, 
 which book shall always be open in the day time, Sundays 
 excepted, for the inspection of the said collector, who may 
 take any minutes, memorandums or transcripts thereof, and 
 shall render to said collector, on the first, tenth and twentieth 
 days of each and every month in each year, or within five 
 days thereafter, a general account in writing, taken from his 
 books, of the number of gallons of spirituous liquors distilled 
 and sold, or removed for consumption or sale, and the proof 
 thereof, for the period or fractional part of a month preceding 
 said day, or for such portion thereof as may have elapsed 
 from the date of said entry and report to the said day which 
 shall next ensue ; and shall also keep a book or books, in a 
 form to be prescribed by the Commissioner of Internal 
 Revenue, and to be open at all seasonable hours for inspection 
 by the collector and assessor of the district, wherein shall be 
 entered from day to day the quantities of grain or other 
 vegetable productions or other substances put into the mash 
 tub by him, his agent or superintendent, for the purpose of 
 producing spirits ; and shall verily or cause to be verified 
 the said entries, reports, books and general accounts, by oath 
 or affirmation, to be taken before the collector or some other 
 officer authorized by the laws of the State to administer the 
 same according to the form required by this act, where the 
 same is prescribed ; and shall also pay to the collector the 
 duties which by this act ought to be paid on the spirituous 
 liquors so distilled and sold, or removed for consumption or 
 sale, and in said accounts mentioned, at the time of renderino - 
 an account thereof 
 
 HOW SPIRITS MAY BE SHIPPED, ETC. 
 
 Sec. 46. And be it further enacted , That the collector of 
 any district may grant a permit to the owner or owners of 
 any distillery within his district to send or ship any spirits, 
 the product of said distillery, after the quantity and proof 
 thereof shall have been ascertained by inspection according 
 to the provisions of this act, to any place without said lis^ 
 trict and within the United States ; and in such case th bill 
 ol_ lading, or receipt (which shall be in such form as the Com- 
 missioner of Internal Revenue may direct) of the same shall 
 be taken in the name of the collector of the district in which 
 the distillery is situate, and the spirits aforesaid shall be con- 
 signed, in such bill of lading or receipt, to the collector of the 
 district in which the place is situate whither the spirits is 
 
33 
 
 THE NATIONAL TAX LAW. 
 
 sent or shipped ; and the amount of duties upon said spirit* 
 shall be stated in the receipt, and upon the arrival of the 
 spirits, and upon the demand of the collector aforesaid, the 
 agent of the distillery (and the name of the agent, for the con- 
 venience of the collector, shall always appear in the bill of 
 lading or receipt) shall pay the duties upon the said spirits, 
 with the expense of freight, and every other expense which 
 has accrued thereupon ; and the said collector, upon the pay- 
 ment of the duties aforesaid, shall deliver the bill of lading or 
 receipt and the spirits to the agent of the said distillery ; and 
 it' the duties are not paid as aforesaid, then the said spirits 
 shall be restored at the risk and cost of the owner or agent 
 thereof, who shall pay an addition of ten per centum there- 
 upon ; and all the general provisions of this act, in reference 
 to liens, penalties and forfeitures, as also in reference to the 
 collection, shall apply tliere'to, and be enforced by the collector 
 of the district in which the spirits may be : Provided , that no 
 permit shall be granted, under this section, for a quantity less 
 than fifty barrels: and provided further, that the Commissioner 
 of Internal Revenue, under the direction of the Secretary of 
 the Treasury, may make such further regulations and require 
 such mrther securities as he may deem proper in order to 
 protect the revenue and to carry out the spirit and intent of 
 this section. 
 
 REGULATIONS FOR EXPORTING, ETC.* 
 
 Sec. 47. And be it further enacted. That distilled spirits may 
 be removed from the place of manufacture for the purpose of 
 being exported, or for the purpose of being redistilled for 
 export, and refined coal oil may be removed for the purpose 
 of being exported, after the quantity of spirits or oil so 
 - removed shall have been ascertained by inspection, according 
 to the provisions of this act, upon and with the written per- 
 mission of the collector or deputy collector of the district 
 without pa} r ment of the duties thereon previous to such 
 removal, the owner thereof having first given bond to the 
 United States, with sufficient sureties, in the manner and form 
 and under regulations prescribed by the Commissioner of 
 Internal Revenue, and in at least double the amount of said 
 duties, to export the said spirits or oil or pay the dime’ 
 thereon within such time as may be prescribed by the Com- 
 missioner, which time shall be stated in said bond : 1 rovidt d, 
 that any person desiring to give such bonds shall first make 
 oath, before the collector or deputy collector to whom he may 
 apply for a permit to remove any such spirits or oil, in manner 
 and form to be prescribed by said Commissioner that he 
 intends to export such liquors or oil, and that he desires to 
 obtain said permit for no other purpose whatever; and any 
 
 * See “Tax Law Decision?, ’ (Beadle’s Dime Edition), “ Distillers, 
 for the special regulations of the ltevenue Office. 
 
ATTESTATION OF ACCOUNTS, ETC. 
 
 S3 
 
 collect or or deputy collector is hereby authorized to administer 
 such oath: and. provided further, that no such removal shall 
 be permitted where the amount of duties does not exceed 
 the sum of three hundred dollars, nor in any case where the 
 person desiring such permission has failed to perform the 
 obligation of any bond previously given to the United States 
 for the removal of any such articles, until the same shall have 
 been fully kept and performed. And the ' collector of the 
 district in which any such bond may be given is authorized 
 to cancel said bond on payment of said duties, with interest 
 thereon, at a rate to be fixed by said Commissioner, and all 
 proper charges, if said liquors or oil shall not have been 
 exported, or upon satisfactory proof that the same have been 
 duly exported as aforesaid. And in case of the breach of the 
 obligation of any such bond, the same shall be forthwith 
 forwarded by the collector of the district to the Commissioner 
 of Internal Kevenue, to be by him placed in the hands of the 
 First Comptroller of the Treasury, who shall cause the same 
 proceedings to be taken thereon, for the purpose of collecting 
 the duties, interest and charges ' aforesaid, as are provided in 
 this act in case of a delinquent collector. » 
 
 ATTESTATION OF ACCOUNTS OF SAXE, ETC. 
 
 Sec. 48. And he it further enacted, That the entries made 
 in the books of the distiller, required to be kept in the fore- 
 going section, shall, on the first, tenth and twentieth days of 
 each and eveiy month,* or within five days thereafter, be 
 verified by oath or affirmation, to be taken as aforesaid, of the 
 person or persons by whom such entries shall have been 
 made, which oath or affirmation shall be certified at the end 
 of such entries by the collector or officer administering the 
 same, and shall be, in substance, as follows : “■ I do swear ( or 
 affirm ) that the foregoing entries were made by me on the 
 respective days specified, and that they state, according to the 
 best oi* my knowledge and belief, the whole quantity of 
 spirituous liquors distilled and sold, or removed for consump- 
 tion or sale, at the distillery owned by , in the county 
 
 of , amounting to gallons, according to proof 
 
 prescribed by the laws of the United States.” 
 
 Sec. 49. And he it further enacted, That the owner, agent 
 or superintendent aforesaid, shall, in case the original entries 
 required to be made in his books by this act shall not have 
 been made by himself, subjoin to the oath or affirmation of 
 the person by whom they were made the following oath or 
 affirmation, to be taken as aforesaid: “Ido sw.ear (or affirm) 
 that, to the best of my knowledge and belief, the foregoing 
 entries are just and true, and that I have taken all the means 
 in my power to make them so.” 
 
 * By the Amended Act, Section 13, accounts are to be rendered by the 
 distiller or manufacturer not oftener than once a month. 
 
34 
 
 THE NATIONAL TAX LAW. 
 
 TAX ON BEER, ALE, PORTER, ETC. 
 
 Sec. 50. And be it further enacted , That on and after the 
 first day of August, one thousand eight hundred and sixty- 
 two, there shall be paid on all beer, lager beer, ale, porter 
 and other similar fermented liquors, by whatever name such 
 liquors may be called, a duty of one dollar for each and every 
 barrel containing not more than thirty-one gallons, and at a 
 like rate for any other quantity or for fractional parts of a 
 barrel, which shall be brewed or manufactured and sold or 
 removed for consumption or sale within the United States or 
 the Territories thereof, or within the District of Columbia, 
 after that day ; which duty shall be paid by the owner, agent 
 or superintendent of the brewery or premises in which such 
 fermented liquors shall be made, and shall be paid at the time 
 of rendering the accounts of such fermented liquors so charge- 
 able with duty, as required to be rendered by the following 
 section of this act: Provided, that fractional parts of a barrel 
 shall be halves, quarters, eighths and sixteenths, and any addi- 
 tional part containing less than one-sixteenth shall be accounted 
 one-sixteenth; more than one-sixteenth, and not more than 
 one-eighth, . shall k£ accounted one-eighth; more than one- 
 eighth, and not more than one-quarter, shall be accounted 
 one-quarter; more than one quarter, and not more than one- 
 half, shall be accounted one-half; more than one half shall 
 be accounted one barrel. [This entire section is modified by its 
 substitute. See Amended Law, Section 12.] 
 
 REGULATIONS OP MANUFACTURE, SALE, ETC. 
 
 Sec. 51. And be it further enacted , That every person who, 
 on said first day of August, one thousand eight hundred and 
 sixty-two, shall be the owner or occupant of any brewery, or 
 premises used or intended to be used for the purpose of 
 brewing or making such fermented liquors, or who shall have 
 such premises under his control or superintendence, as agent 
 for the owner or occupant, or shall have in his possession or 
 custody any vessel or vessels intended to be used on said prem- 
 ises in the manufacture of beer, lager beer, ale, porter or 
 other similar fermented liquors, either as owner, agent or 
 otherwise, shall, from day to day, enter or cause to be entered 
 in a book to be kept by him for that purpose, and which shall 
 be open at all times, except Sundays, between the rising and 
 setting of the sun, for the inspection of said collector, who 
 may take any minutes or memorandums or transcripts thereof, 
 the quantities of grain, or other vegetable productions or other 
 substances, put into the mash-tub, or otherwise used for the 
 purpose of producing beer, or for any other purpose, and the 
 quantity or number of barrels and fractional parts of barrels 
 of fermented liquors made and sold, or removed for consump- 
 tion or sale, keeping separate account of the several kinds and 
 descriptions ; and shall render to said collector, on the first 
 
ATTESTATION OF ENTRIES, ETC. 
 
 35 
 
 day of each month in each year, or within ten days thereafter, 
 a general account, in writing, taken from liis hooks, of the 
 quantities of grain, or other vegetable productions or other 
 substances, put into the mash-tub, or otherwise used, for the 
 purpose of producing beer, or for any other purpose, and the 
 quantity or number of barrels and fractional parts of barrels 
 of each kind of fermented liquors made and sold, or removed 
 for consumption or sale, for oue month preceding said day, 
 and shall verify, or cause to be verified, the said entries, 
 reports, books and general accounts, on oath or affirmation, 
 to be taken before the collector or some officer authorized by 
 the laws of the State to administer the same according to the 
 form required by this act, where the same is prescribed ; and 
 shall also pay to the said collector the duties which, by this 
 act, ought to 'be paid on the liquor made and sold, or removed 
 for consumption or sale, and in the said accounts mentioned, 
 at the time of rendering the account thereof, as aforesaid. But 
 where the manufacturer of any beer, lager beer or ale, manu- 
 factures the same in one collection district, and owns or hires' 
 a depot or warehouse for the storage and sale of such beer, 
 lager beer, or ale in another collection district, he may, instead 
 of paying' to the collector of the district where the same was 
 manufactured the duties chargeable thereon, present to such 
 collector or his deputy an invoice of the quantity or number 
 of barrels about to be removed for the purpose of storage and 
 sale, specifying in such invoice, with reasonable certainty, the 
 depot or warehouse in which lie intends to place such beer, 
 lager beer or ale; and thereupon such collector or deputy 
 shall indorse on such invoice, his permission for such 
 removal, and shall at the same time transmit to the collector 
 of the district in which such depot or warehouse is situated, a 
 duplicate of such invoice ; and thereafter the manufacturer of 
 the beer, lager beer or ale so removed shall render the same 
 account, and pay the same duties, and be subject to the same 
 liabilities and penalties as if the beer, lager beer or ale so 
 removed, had been manufactured in the district. The Com- 
 missioner of Internal Revenue may prescribe such rules as he 
 may deem necessary for the purpose of carrying^he provisions 
 of this section into effect. -4'Vww -A*, ;• . . .. . . ^c. f 
 
 ATTESTATION OF ENTRIES, ETC. 
 
 Sec. 53. And be it further enacted , That the- entries made 
 in the books required to be kept by the foregoing section, 
 shall, on said first day of each and every month [see “ Amend- 
 ed Act,” section 13], or within ten days thereafter, be verified 
 by the oath or affirmation, to be taken as aforesaid, of the per-, 
 son or persons by whom such entries shall have been made, 
 which oath or affirmation shall be certified at the end of such 
 entries by the collector or officer administering the same, and 
 shall be, in substance, as follows : 
 
8(5 
 
 TIIE NATIONAL TAX LAW. 
 
 “I clo swear (or affirm) that the foregoing entries were 
 made by me on the respective days specified, and that they 
 state, according to the best of my knowledge and belief, the 
 whole quantity of fermented liquors either brewed or brewed 
 
 and sold at the brewery owned by — , in the county of 
 
 , amounting to barrels.” 
 
 Sec. 53. And be it further enacted, That the owner, agent 
 01 superintendent aforesaid, shall, in case the original entries 
 required to be made in his books shall not have been made by 
 himself, subjoin to the oath or affirmation the following oath or 
 affirmation, to be taken as aforesaid : 
 
 “ I do swear (or affirm) that, to the best of my knowledge and 
 belief, the foregoing entries are just and true, and that I have 
 taken all the means in my power to make them so.” 
 
 IN CASE OF FALSE RETURNS, ETC. 
 
 Sec. 54. And be it further enacted, That the owner, agent 
 or superintendent of any vessel or vessels used in making fer- 
 mented liquors, or of any still, boiler or other vessel used in the 
 distillation of spirits on which duty is payable, who shall 
 neglect or refuse to make true and exact entry and report of 
 the same, or to do, or cause to be done any of the things by 
 this act required to be done as aforesaid, shall forfeit for every 
 such neglect or refusal all the liquors and spirits made by or for 
 him, and all the vessels used in making the same, and the stills, 
 boilers, and other vessels used in distillation, together with the 
 sum of five hundred dollars, to be recovered with costs of suit ; 
 which said liquors or spirits, with the vessels containing the 
 same, with all the vessels used in making the same, may be 
 seized by any collector of internal duties, and held by him until 
 a decision shall be had thereon according to law : Prodded, 
 that such seizure be made within thirty days after the cause 
 for the same may have occurred, and that proceedings to en- 
 force said forfeiture shall have been commenced by such col- 
 lector within twenty days after the seizure thereof. And the pro- 
 ceedings to enforce said forfeiture of said property shall be in 
 the nature of a proceeding in rem, in the Circuit or District 
 Court of the United States for the district where such seizure is 
 made, or in any other court of competent jurisdiction. 
 
 PENALTIES FOR NON-PAYMENT OF DUTIES, ETC. 
 
 Sec. 55. And be it further enacted , That in all cases in which 
 the duties aforesaid, payable on spirituous liquors distilled and 
 sold, or removed for consumption or sale, or beer, lager beer, ale, 
 porter, and other similar fermented liquors, shall not be paid at 
 the time of rendering the account of the same, as herein required 
 [see Amended Act, “ General Amendments,” for added pro- 
 vision to this sentence], the person or persons chargeable 
 therewith shall pay, in addition, ten per centum on the amount 
 thereof; and, until such duties with such addition shall be 
 paid, they shall be and remain a lien upon the distillery 
 
PENALTIES FOR NON-PAYMENT OF DUTIES. 
 
 37 
 
 ■where such liquors have been distilled, or the brewery where 
 such liquors have been brewed, and upon the stills, boilers, 
 vats, and all other implements thereto belonging, until the 
 same shall have been paid; and in case of refusal or neglect 
 to pay said duties, with the addition, within ten days after 
 the same shall have become payable, the amount thereof may 
 be recovered by distraint and sale of the goods, chattels and 
 effects of the delinquent; and, in case of such distraint, it 
 Ehall be the duty of the officer charged with the collection to 
 make, or cause to be made, an account of the goods, chattels 
 or effects which may be distrained, a copy of which, signed 
 by the officer making such distraint, shall be left with the 
 owner or possessor of such goods, chattels or effects, at his, 
 her, or their dwelling, with a note of the sum demanded, and 
 the time and place of sale; and said officer shall forthwith 
 cause a notification to be published in some newspaper, if 
 any there be, within the county, and publicly posted up at 
 the post-office nearest to the residence of the person whose 
 property shall be distrained, or at the court-house of the same 
 county, if not more than ten miles distant, which notice shall 
 specify the articles distrained, and the time and place pro- 
 posed for the sale thereof, which time shall not be less than 
 ten days from the date of such notification, and the place pro- 
 posed for sale not more than five miles distant from the place 
 of making such distraint: Provided , that in every case of dis- 
 traint for the payment of the duties aforesaid, the goods, chat- 
 tels, or effects so distrained may and shall be restored to the 
 owner or possessor, if, prior to the sale thereof, payment or 
 tender thereof* shall be made to the proper officer charged 
 with the collection, of the full amount demanded, together 
 with such fee for levying and advertising, and such sum for 
 the necessary and reasonable expenses of removing and keep- 
 ing the goods, chattels, and effects so ~ distrained as may be 
 allowed m like cases by the laws or practice of the State or 
 Territory wherein the distraint shall have been made ; but in 
 case of non-payment or neglect to tender as aforesaid, the 
 said officer shall proceed to sell the said goods, chattels and 
 effects at public auction, after due notice of the time and place 
 of sale, and may and shall retain from the proceeds of such 
 sale the amount demandable for the use of the United States, 
 with the said necessary and reasonable expenses of said dis- 
 traint and sale as aforesaid, and a commission of five per centum 
 thereon for his own use, rendering the overplus, if any there 
 be, to the person whose goods, chattels and effects shall have 
 been distrained. 
 
 GENERAL (MONTHLY) STATEMENTS OF PRODUCTS, SALE, ETC. 
 
 Sec. 56. And be it- farther enacted , That every person 
 licensed as aforesaid to chstill spirituous liquors, or licensed as 
 a brewer, shall, once in each month, upon the request of the 
 
88 
 
 THE NATIONAL TAX LAW. 
 
 assessor or assistant assessor for the district in which his busi- 
 ness as a distiller or brewer may he carried on, respectively 
 furnish the said assessor or assistant assessor with an abstract 
 of the entries upon his hooks, herein provided to he made, 
 showing the amount of spirituous liquor distilled and sold, or 
 removed for consumption or sale, or of beer, lager beer, ale, 
 porter, or other fermented liquor made and sold, or removed 
 for consumption or sale, during the preceding month, respect- 
 ively; the truth and correctness of which abstract shall be 
 verified by the oath of the party so furnishing the same. And 
 the said assessor or assistant assessor shall have the right tc 
 examine "the books of such person for the purposeof ascer- 
 taining the correctness of such abstract. And for any neglect 
 to furnish such abstract when requested, or refusal to furnish 
 an examination of the books as aforesaid, the person so neglect- 
 ing shall forfeit the sum of five hundred dollars. 
 
 IY.— LICENSES. 
 
 EVERY MANUFACTURER MUST OBTAIN A LICENSE. 
 
 Sec. 57. And be it further enacted , That from and after the 
 first day of August, one thousand eight hundred and sixty two, 
 no person, association of persons, or corporation, shall be 
 engaged in, prosecute, or carry on, either of the trades or 
 occupations mentioned in section sixty-four of this act, until 
 he or they shall have obtained a license therefor in the manner 
 hereinafter provided. 
 
 REGULATIONS FOR OBTAINING LICENSES. 
 
 Sec. 58. And be it further enacted , That every person, asso- 
 ciation of persons, partnership or corporation, desiring to obtain 
 a license to engage in any of the trades or occupations named 
 in the sixty-fourth section of this act, shall register with the 
 assistant assessor of the assessment district in which he shall 
 design to carry on such trade or occupation — first, his or their 
 name or style ; and in case of an association or partnership, 
 the names of the several persons constituting such association 
 or partnership, and their places of residence; second, the trade 
 or occupation for which a license is desired; third, the place 
 wiiere such trade or occupation is to be carried on; fourth, if 
 a rectifier, the number of barrels he designs to rectify; if a 
 peddler, whether he designs to travel on foot, or with one, two 
 or more horses ; if an innkeeper, the yearly rental of the 
 house and property to be occupied for said purpose; or if 
 not rehted, the assistant assessor shall value the same. All 
 of which .'facts shall be returned duly certified by such assist- 
 ant assessor, both to the assessor and collector of the district ; 
 and thereupon, upon payment to the collector or deputy col- 
 lector of the district the amount as hereinafter provided, such 
 collector or deputy collector shall make out and deliver a 
 license for such trade or occupation, which license shall con- 
 
AUCTIONEERS, REGULATIONS FOR. 89 
 
 tinue in force for one year, at the place or premises described 
 therein. [See Amended Act, Section 26, authorizing parties to 
 remove a business under license.] 
 
 PENALTY. FOR NEGLECT TO OBTAIN A LICENSE. 
 
 Sec. 59. And be it further enacted , That if any person or 
 persons shall exercise or carry on any trade or business here- 
 inafter mentioned for the exercising or carrying on of which 
 trade or business a license is required by this act, without tak- 
 ing out such license as is in that behalf required, he, she, or 
 they shall, for eveiy such offense, respectively, forfeit a penalty 
 equal to three times the amount of the duty or sum of money 
 imposed for such license, one moiety thereof to the use of the 
 United States, the other moiety to the use of the person who, 
 if a collector, shall first discover, and if other than a collector, 
 shall first give information of the fact whereby said forfeiture 
 was incurred. 
 
 SPECIFIC REQUIREMENTS OF THE LICENSE. 
 
 Sec. 60. And be it further enacted , That in every license to 
 be taken out under or by authority of this aet shall be con- 
 tained and set forth the purpose, trade, or business for which 
 such license is granted, and the true name and place of abode 
 of the person or persons taking out the same; if for a rectifier, 
 the quantity of spirits authorized to be rectified ; if by a 
 peddler, whether authorized to travel on foot, or with one, or 
 two, or more horses, the time for which such licenses is to 
 run, and the true date or time of granting such license, and 
 (except in the case of autioneers and peddlers) the place at 
 which the trade or business for which such license is granted 
 shall be carried on : Provided , that a license granted under 
 this act shall not authorize the person or persons, association 
 or corporation mentioned therein to exercise or cany on the 
 trade or business specified in such license in any other place 
 than that mentioned therein, but nothing herein contained 
 shall prohibit the storage of goods, wares, or merchandise in 
 other places than the place of business. 
 
 LICENSE REQUIRED FOR EACH TRADE, ETC. 
 
 Se-c. 61. And be it further enacted , That in every case where 
 more than one of the pursuits, employments, or occupations 
 hereinafter described, shall be pursued or carried on in the 
 same place by the same person at the same time, except as 
 therein mentioned, license must be taken out for each accord- 
 ing to the rates severally prescribed. * 
 
 AUCTIONEERS, REGULATIONS FOE. 
 
 Sec. 62. And be it further enacted , That no auctioneer shall 
 be authorized by virtue of his license as such auctioneer to 
 sell any goods or other property at private sale ; and if any 
 such person shall sell any such goods or commodities, as afore- 
 said, otherwise than by auction, without having taken out 
 
40 
 
 THE NATIONAL TAX LAW. 
 
 sucli license as aforesaid, for that purpose, he or she shall be 
 subject and liable to the penalty in that behalf imposed upon 
 persons dealing in or retailing, trading or selling, any such 
 goods or commodities without license, notwithstanding any 
 license to him or her before granted, as aforesaid for the pur- 
 pose of exercising or carrying on the trade or business of an 
 auctioneer, or selling any goods or chattels, lands, tenements, 
 or hereditaments by auction, any thing herein contained to the 
 contrary notwithstanding: Provided always , that where such 
 goods or commodities as aforesaid are the property of any 
 person or persons, duly licensed to deal in or retail, or trade 
 in, or sell the same, such person or persons haying made law- 
 ful entry of his, her or their house or premises for such pur- 
 pose, it shall and may be lawful for any person exercising or 
 carrying on the trade or business of an auctioneer, or selling 
 any goods or chattels, lands, tenements or hereditaments by auc- 
 tion as aforesaid, being duly licensed for that purpose, to sell 
 such goods or commodities as aforesaid, at auction, for and on 
 behalf of such person or persons, and upon his, her or their 
 entered house or premises, without taking out a separate 
 license for such sale. The provisions of this section shall not 
 apply to judicial or executive officers making auction sales by 
 virtue of any judgment or decree of any court, nor public 
 sales made by executors and administrators. 
 
 PERPETUATION OF LICENSE TO A SUCCESSOR. 
 
 Sec. 63. And he it further enacted , That upon the death of 
 any person or persons licensed under or by virtue of this act, 
 or upon the removal of any such person or persons from the 
 house or premises at which he, she or they were authorized 
 by such license to exercise or carry on the trade or business 
 mentioned in such license, it shall and may be lawful for the 
 person or persons authorized to grant licenses to authorize and 
 empower by endorsement on such license, or otherwise, as 
 the Commissioner of Internal Revenue shall direct, the exec- 
 utors or administrators, or the wife or child of such deceased 
 person, or the assignee or assigns of such person or persons 
 so removing as aforesaid, who shall be possessed of and oc- 
 cupy the house or premises before used for such purpose as 
 aforesaid, in like manner to exercise or carry on the same 
 trade or business mentioned in such license, in or upon the 
 same house or premises at which such person or persons as 
 aforesaid deceased, or removing as before mentioned, by vir- 
 tue of such license to him, her or them, in that behalf granted, 
 before exercised or carried on such trade or business, for or 
 during the residue of the term for which such license was orig- 
 inally granted, without taking out any fresh license or pay- 
 ment of any addifional duty, or any fee thereupon for the 
 residue of such term, and until the expiration thereof: Pro- 
 vided. always, that a fresh entry of the premises at which such 
 
LICENSE TAX 
 
 41 
 
 trade or business shall continue to be so exercised or carried 
 on as aforesaid, shall thereupon be made by and in the name 
 or names of the person or persons to whom such authority 
 as aforesaid shall be granted. 
 
 LICENSE TAX OX VARIOUS PURSUITS. 
 
 Sec. 64. And be it further enacted , That on and after the 
 first day of August, 1862, for each license granted, the sum 
 herewith stated shall be respectively and annually paid. Any 
 number of persons carrying on such business iu copartnership 
 may transact such business at such place under such license, 
 and not otherwise. 
 
 1. Bankers shall pay $100 for each license. Every person 
 shall be deemed a banker within the meaning of this act who 
 keeps a place of business where credits are opened in favor 
 of any person, firm or corporation, by the deposit or collec- 
 tion of money or currency, and the same or any part thereof 
 shall be paid out or remitted upon .the draft, check or order 
 of such creditor, but not to include incorporated banks, or 
 other banks legally authorized to issue notes as circulation, 
 nor agents for the sale of merchandise for account of pro- 
 ducers or manufacturers. 
 
 2. Auctioneers shall pay $20 for each license. Every per- 
 son shall be deemed an auctioneer within the meaning of this 
 act whose occupation it is to offer property for sale to the 
 highest of best bidder. [See Amended Law, Section 25.] 
 
 8. Wholesale dealers in liquors of any and every descrip- 
 tion, including distilled spirits, fermented liquors, and wines 
 of all kinds, shall pay $100 for each license. Every person 
 other than the distiller or brewer, who shall sell or offer for 
 sale any such liquors or wines in quantities of more than 
 three gallons at one time, to the same purchaser, shall be re- 
 garded as a wholesale dealer in liquors within the meaning 
 of this ‘act. [See Amendatory Act, “ Licenses,” paragraph 42.] 
 
 4. Retail dealers in liquors, including distilled spirits, fer- 
 mented liquors, and wines of every description, shall pay $20 
 for each license. Every person who shall sell or' offer for 
 sale such liquors in less quantities than three gallons at one 
 time, to the same purchaser, shall be regarded as a retail 
 dealer in liquors under this act. But this shall not authorize 
 any spirits, liquors, wines or malt liquors to be drank on the 
 premises. [See Amendatory Act, “ Licenses,” paragraph 43.] 
 
 5. Retail dealers shall pay $10 for each license. Every per- 
 son whose business or occupation is to sell or offer to sell gro- 
 ceries, or any goods, wares, or merchandise, of foreign or do- 
 mestic production, in less quantities than a whole original piece 
 or package at one time to the same person, (not including wines, 
 spirituous or malt liquors, but not excluding drugs, medicines, 
 cigars, snuff, or tobacco), shall be regarded as a retail dealer 
 under this act. [See Amend-atory Act, “ Licenses,” paragraph 40.] 
 
42 
 
 THE NATIONAL TAX LAW. 
 
 G. Wholesale dealers shall pay $50 for each license. Every 
 person whose business or occupation is to sell, or offer to sell, 
 groceries, or any goods, wares or merchandise of foreign or 
 domestic production, by one or more original package or 
 piece at oue time, to the same purchaser, not including wines, 
 spirituous or malt .liquors, shall be deemed a wholesale dealer 
 under this act ; but having taken out a license as a wholesale 
 dealer, such person may also sell, as aforesakl, as a retailer. 
 [See Amended Act, paragraph 41, in “ Licenses,” for full speci- 
 fications of rates upon which the dealer is to be taxed.] 
 
 7. Pawnbrokers shall pay $30 for each license. Every 
 person whose business or occupation is to take or receive, by 
 way of pledge, pawn or exchange, any goods, wares or mer- 
 chandise, or any kind of personal property whatever, for the 
 repayment or security of money lent thereon, shall be deemed 
 a pawnbroker under this act. 
 
 8. Rectifiers shall pay $25 for each license to rectify any 
 quantity of spirituous liquors, not exceeding 500 barrels or 
 casks, containing not more than 40 gallons to each barrel 
 or cask of liquor so rectified; and $25 additional for each 
 additional 500 such harrels, or any fractional part thereof. 
 Every person who rectifies, purifies or refines spirituous liq- 
 uors or wines by any process, or mixes distilled spirits, whisky, 
 brandy, gin or wine with any other materials for sale un- 
 der the name of whisky, rum, brandy, gin, wine, or any other 
 name or names, shall be regarded as a rectifier under this act. 
 
 9. Distillers shall pay $50 for each license, and every person 
 or copartnership who distills or manufactures spirituous liquors 
 for sale, shall be deemed a distiller under this act: Provided, 
 that any person or copartnership distilling or manufacturing 
 less than 300 barrels per year, shall pay $23 for a license : 
 and provided further, that no license shall be required for any 
 still, stills or other apparatus used by druggists and chemists 
 for the recovery of alcohol for pharmaceutical and chemical 
 purposes, which has been used iu those processes : and provided 
 further, that distillers of apples and peaches, distilling or man- 
 ufacturing less than 150 barrels per year from the same, shall 
 pay $12.50 for the license for that purpose, and for a greater 
 quantity, as other distillers. 
 
 10. Brewers shall pay $50 for each liceuse. Every person 
 who manufactures fermented liquors of any name or descrip- 
 tion, for sale, from malt wholly or in part, shall be deemed a 
 brewer under this act: Provided, that an} - person who manu- 
 factures less than 500 barrels per year shall pay the sum of $25 
 for a license. 
 
 11. Hotels, inns and taverns shall be classified and rated 
 according to the yearly rental, or, if not rented, according to 
 the estimated yearly rental of the house and property intended 
 to be occupied for said purposes, as follows, to wit : All cases 
 
EATIKS-IIOUSES, BROKERS. 
 
 48 
 
 where the rent Or the valuation of the yearly rental of said 
 house and property shall be $10,000 or more, shall constitute 
 the first class, and shall pay $200 for each license ; where the 
 rent or the valuation of the yearly rental shall be $5,000 and 
 less than $10,000, the second class, "and shall pay $100 for each 
 license; where the rent or the valuation of the yearly rental 
 shall be $2,500, and less than $5,000, the third class, and shall 
 pay $75 for each license ; where the rent or the valu- 
 ation of the yearly rental shall be $1,000, and less than 
 $2,500, the fourth class, and shall pay $50 for each license; 
 where the rent or the valuation of the yearly rental shall be 
 $500, and less than $1,000, the fifth class, and shall pay $25 
 for each license ; where the rent or the valuation of the yearly 
 rental shall be $300, and less than $500, the sixth class, 
 and shall pay $15 for each license ; where the rent or the 
 valuation of the yearly rental shall be $100, and less than $300, 
 the seventh class, and shall pay $10 for each license ; where 
 the rent or the valuation of the yearly rental shall be less 
 than $100, the eighth class, and shall pay $5 for each license. 
 Every place where food and lodging are provided for and 
 furnished to travelers and sojourners, in view of payment 
 therefor, shall be regarded as a hotel, inn or tavern under this 
 act. All steamers and vessels upon waters of the United 
 States, op board of which passengers or travelers are provided 
 with food or lodging, shall be required to take out a license of 
 the fifth class, as aforesaid, under this act. The rental or esti- 
 mated rental shall be fixed and established by the assessor of 
 the proper district at its proper value, but at not less than the 
 actual rent agreed on by the parties: Provided , that if there be 
 any fraud or collusion in the return of actual rent to the assess- 
 or, there shall be a penalty equal to double the amount of 
 licenses required by this section, to be collected as other penal- 
 ties under this act are collected. 
 
 12. Eating-houses shall pay $10 for each license. Every 
 place where food or refreshments of any kind are provided for 
 casual visitors and sold for consumption there.in, shall be 
 regarded as an eating-house under this act. But the keeper of 
 any eating-house having taken out a license therefor, shall not 
 be required to take out a license as a confectioner, any thing in 
 this act to the contrary notwithstanding. 
 
 13. Brokers shall pay $50 for each license. Any person 
 whose business is to purchase or sell stocks, coined money, 
 bank notes or other securities for themselves or others, or who 
 deals in exchanges relating to money, shall be regarded a 
 broker under this act. 
 
 14. Commercial brokers shall pay $50 for each license. 
 Any person or firm, except one holding a license as wholesale 
 dealer or banker, whose business it is, as the agent of others, 
 to purchase or sell goods or seek orders therefor, in original 
 
44 
 
 THE NATIONAL TAX LAW. 
 
 or unbroken packages, or produce, or to manage business mat* 
 ters for the owners of vessels, or for the shippers or consignors 
 of freight carried by vessels, or whose business it is to purchase, 
 rent or sell real estate for others, shall be regarded a commer- 
 cial broker under this act. 
 
 15 Land warrant brokers shall pay $25 for each license. 
 Any person shall be regarded as a land warrant broker within 
 the meaning of this act, who makes a business of buying and 
 selling land warrants, and of furnishing them to settlers or 
 other persons under contracts to have liens upon the land pro-, 
 cured by means of them, according to the value agreed on for 
 the warrants at the time they are furnished. 
 
 10. Tobacconists shall pay $10 for each license. Any person 
 whose business it is to sell, at retail, cigars, snuff or tobacco in 
 any form, shall be regarded a tobacconist under this act. But 
 wholesale and retail dealers, and keepers of hotels, inns, taverns 
 [or eating-homes, see Amended Act, “Licenses”], having taken 
 out a license therefor, shall not be required to take out a license 
 as tobacconists, any thing in this act to the contrary notwith- 
 standing. 
 
 17. Theaters shall pay $100 for each license. Every edifice 
 erected for the purpose of dramatic or operatic representations, 
 pl^ys or performances, and not including halls rented or used 
 occasionally for concerts or theatrical representations, shall be 
 regarded as a theater under this act. 
 
 18. Circuses shall pay $50 for each license. Every build- 
 ing, tent, space or area where feats of horsemanship or acro- 
 batic sports are exhibited, shall be regarded as a circus under 
 this act. 
 
 19. Jugglers shall pay for each license $20. Every person 
 who performs by sleight of hand, shall be regarded as a juggler 
 under this act. The proprietors or agents of all other public 
 exhibitions or shows for money, not enumerated in this section, 
 shall pay for each license $10. Provided, that no license pro- 
 cured in one State shall be held to authorize exhibitions in 
 another State, and but one license shall be required under this 
 act to authorize exhibitions within any one State. 
 
 20. Bowling-alleys and billiard-rooms shall pay according to 
 the number of alleys or tables belonging to or used iu the build- 
 ing or place to be licensed. When not exceeding one alley or 
 table, $5 for each license; and when exceeding one alley or 
 table, $5 for each additional alley or table. Every place or 
 building where bowls are thrown or billiards played, and open 
 to the public with or without price, shall be regarded as a 
 bowling-alley or billiard-room respectively, unde'r this act. 
 
 21. Confectioners shall pay $10 for each license. Every 
 person who sells at retail coufectionery, sweetmeats, comfits 
 or other confects, in any- building, shall be regarded as a con- 
 fectioner under this act. But wholesale and retail dealers 
 
LIVERY-STABLES, CATTLE-BROKERS SOAP-MAKERS, ETC 45 
 
 having taken out a license therefor shall not be required to 
 take out a license as a confectioner, any thing in this act to 
 the contrary notwithstanding. 
 
 22. Horse-dealers shall pay for each license the sum of §10. 
 Any person whose business it is to buy and sell horses' or 
 mules shall be regarded a horse-dealer under this act: Pro- 
 vided , that if such horse-dealer shall have taken out a license 
 as a liverj'-stable keeper no new license shall be required. 
 
 23. Livery stable keepers shall pay §10 for each license. 
 Any person whose occupation or business is to keep horses 
 for hire or to let shall be regarded as a livery-stable keeper 
 under this act. 
 
 24 Cattle-brokers shall pay for each license the sum of 
 §10. Any person whose business it is to buy and sell and 
 deal in cattle, hogs or sheep, shall be considered as a cattle- 
 broker. 
 
 25. Tallow-chandlers and soap-makers shall pay for each 
 license the sum of §10. An y person whose business it is to 
 make or manufacture candles or soap shall be regarded a tal- 
 low-chandler and soap-maker under this act. 
 
 26. Coal-oil distillers shall pay for each license the sum of 
 §50. Any person who shall refine, produce, or distill crude 
 petroleum or rock-oil, or crude coal-oil, or crude oil made of 
 asplialtum, shale, peat, or other lptuminous substances, shall 
 be regarded a coal-oil distiller under this act. 
 
 27. Peddlers shall be classified and rated as follows, to wit : 
 "When traveling with more than two horses, the first class, 
 and shall pay §20 for each license ; when traveling with* two 
 horses, the second class, and shall pay §15 for each license; 
 when traveling with one horse, the third class, and shall pay 
 §10 for each license; when traveling on foot, the fourth class, 
 and shall pay §5 for each license. Any person, except per- 
 sons peddling-newspapers, bibles, or religious tracts, who sells 
 or offers to sell, at retail, goods, wares, or other commodities, 
 traveling from place to place, in the street, or through differ- 
 ent parts of the country, shall be regarded a peddler under 
 this act : Provided , that any peddler who sells, or offers to sell, 
 dry goods, foreign and domestic, by one or more original 
 packages or pieces, at one time, to the same person or persons, 
 as aforesaid, shall pay §50 for each license. And any person 
 who peddles jewelry shall pay §25 for each license : Provided, 
 that manufacturers and producers of agricultural tools and 
 implements, garden seeds, stoves, and hollow-ware, brooms, 
 •wooden-ware, and powder, delivering and selling at whole- 
 sale any of said articles, by themselves or their authorized 
 agents at places other than the place of manufacture, shall not 
 be required, for any sale thus made, to take out any additional 
 license therefor. 
 
 28. Apothecaries shall pay §10 fbr each license. Every 
 
40 
 
 THE NATIONAL TAX LAW. 
 
 person who keeps a shop or building where medicines are 
 compounded or prepared according to prescriptions of physi- 
 cians, and sold, shall be regarded an apothecary under this 
 act. But wholesale aud retail dealers who have taken out a 
 license therefor, shall not be required to take out a license 
 as apothecary, any thing in this act to the contrary notwithstand- 
 ing. [See Sec. 65 for qualification. See also Amendatory 
 Act, “ Licenses,” for a further provision for exemption.] 
 
 29. Manufacturers shall pay $10 for each license. Any 
 person or persons, firms, companies or corporations, who- shall 
 manufacture by hand or machinery, and offer for sale any 
 goods, wares or merchandise [see Amendatory Act, “ Licenses,” 
 for additional provision] exceeding annually the sum ot 
 $1,000, shall be regarded a manufacturer under this act. 
 
 30. Photographers shall pay $10 for each license when the 
 receipts do not exceed $500 ; when over $500 and under $1 ,000, 
 $15; when over $1,000, $25. Any person or persons who 
 make for sale photographs, ambrotypes, daguerreotypes, or 
 pictures on glass, metal, or paper, by the action of light, shall 
 be regarded a photographer under this act. 
 
 31. Lawyers shall pay $10 for each license. Every person 
 whose business it is, for fee or reward, to prosecute or defend 
 causes in any court of record or other judicial tribunal of the 
 United States, or of any of the States, or give advice in rela- 
 tion to causes or matters pending therein, shall be deemed to be 
 a lawyer within the meaning of this act. [See Amendatory 
 Act, “ Licenses,” for important modification.] 
 
 32. *Physicians, surgeons and dentists shall pay $10 for each 
 license. Every person (except apothecaries) whose business 
 it is, for fee and reward, to prescribe remedies or perform sur- 
 gical operations, for the cure of any bodily disease or ailing, 
 shall be deemed a physician, surgeon or dentist, as the case 
 may be, within the meaning of this act. 
 
 33. Claim agents and agents for procuring patents shall 
 pay $10 for each license. Every person whose business it is 
 to prosecute claims in any of the Executive Departments of 
 the Federal Government, or procure patents, shall be deemed 
 a claim or patent agent, as the case may be, under this act. 
 
 For further specifications, 34 to 43, see Amendatory 
 Act, “ Licenses.” 
 
 EXEMPTION FROM LICENSE OR DUTY. 
 
 Sec. 65. And be it further enacted , That where the annual 
 gross receipts or sales of any apothecaries, confectionery eat- 
 ing-houses, tobacconists or retail dealers, shall n<ot exceed the 
 sum of $1,000, such apothecaries, confectioners, eating-houses 
 and retail dealers shall not be required to take out or pay for 
 license, any thing in this act to the contrary notwithstand- 
 ing the amount or estimated amount of such annual sales to 
 be ascertained or estimated in such manner as the Com- 
 
NO LICENSE AGAINST STATE PROHIBITIONS. 
 
 47 
 
 missioner of Internal Revenue shall prescribe, and so of all 
 other annual sales or receipts where the rates of the license is 
 graduated by the amount of sales or receipts. 
 
 Sec. G6. And be it farther enacted , That nothing contained 
 in the preceding sections of this act laying duties on licenses, 
 shall he construed to require a license for the sale of goods, 
 wares and merchandise made or produced, and sold by the 
 manufacturer or producer at the manufactory or place where 
 the same is made or produced; to vintners who sell at the 
 place where the same is made, wine of their own growth; 
 nor to apothecaries, as to wines or spirituous liquors, which 
 they use exclusively in the preparation or making up of medi- 
 cines for sick, lame or diseased persons; nor shall the pro- 
 visions of paragraph number 28 extend to physicians who 
 keep on hand medicines solely for the purpose of making up 
 their ojvn prescriptions for their own patients. 
 
 NO LICENSE AGAINST STATE PROHIBITIONS, ETC. 
 
 Sec. 67. And be it further enacted. That no license hereinbe- 
 fore provided for, if granted, shall be construed to authorize 
 the commencement or continuation of any trade, business, 
 occupation or employment therein mentioned, within any 
 State or Territory of the United States in which it is or shall 
 be specially prohibited by the laws thereof, or in violation of 
 the laws of any State or Territory : Provided , nothing in this 
 act shall be held or construed so as to prevent the several 
 States, within the limits thereof, from placing a duty, tax or ■ 
 license for State purposes, on any business, matter or thing on 
 which a duty, tax or license, is required to be paid by this act. 
 
 V.— MANUFACTURES, ETC. 
 
 REQUIREMENTS OF FIRMS AND OTHERS. 
 
 Sec. 68. And be it further enacted , That on and after the 
 1st day of August, 1862, every individual, partnership, firm, 
 association or corporation (and any word or words in this act 
 indicating or referring to person or persons shall be taken to 
 mean and include partnerships, firms, associations or corpora- 
 tions, when not otherwise designated or manifestly incompat- 
 ible with the intent thereof), shall comply with the following 
 requirements, that is to say : 
 
 1. Before commencing, or if already commenced, before 
 continuing, any such manufacture for which he, she or they 
 may be liable to be assessed, under the provisions of this act, 
 a ad which shall not be differently provided for elsewhere, 
 within 30 days after the date when this act shall take effect, 
 he, she or they shall furnish to the assistant assessor a state- 
 ment, subscribed and sworn to or affirmed, setting forth the 
 place where the manufacture is to be carried on, name of the 
 manufactured article, the proposed market for the same 
 whether foreign or domestic, and generally the kind and 
 quality manufactured or proposed to be manufactured. 
 
48 
 
 THE NATIONAL TAX LAW. 
 
 2. He shall, within ten days after the first day of eath 
 and every month, after the day on which this act takes effect 
 as hereinbefore mentioned, or on or before a day prescribed 
 by the Commissioner of Internal Revenue, make return of 
 the products and sales or deliver} 7 of such manufacture in 
 form and detail as may be required, from time to time, by 
 the Commissioner of Internal Revenue. 
 
 3. All such returns, statements, descriptions, memoranda, 
 oaths and affirmations, shall be in form, scope and detail as 
 may be prescribed, from time to. time, by the •Commissioner 
 of Internal Revenue. 
 
 DUTIES — HOW TO BE PAID. 
 
 •Sec. 69, And be it further enacted , That upon the amounts, 
 quantities and values of produce, goods, wares, merchandise 
 and articles manufactured and sold or delivered, hereinafter 
 enumerated, the manufacturer thereof, whether manufactured 
 for himself or for others, shall pay to the collector of internal 
 revenue within his district, monthly, or on or before a day to 
 he prescribed by the Commissioner of Internal Revenue, the 
 duties on such manufactures: Provided , that when thread is 
 manufactured and sold or delivered exclusively for knitted 
 fabrics, or for weaving or spooling, as provided for in the 
 75th section of this act, the duties shall be assessed on the 
 articles finished and prepared for use or consumption to the 
 party so finishing or preparing the same, and any party so 
 finishing or pfeparing any cloth or other fabrics of cotton, 
 wool or other materials, whether imported or otherwise, 
 shall be considered the manufacturer thereof for the pur- 
 poses of this act ; and for neglect to pay such duties 
 within ten days after demand, either personal or written, left 
 at his, her or their house or place of business or manufactory, 
 the amount of such duties may be levied upon the real and 
 personal property of any such manufacturer. And such 
 duties, and whatever shall be the expenses of levy, shall 
 he a lien from the day prescribed by the Commissioner for 
 their payment aforesaid, in favor of the United States upon 
 the said real and personal property of such manufacturer, and 
 such lien may be enforced by„distraint, as provided in the 
 general provisions of this act: and provided further, that in 
 all cases of goods manufactured, in whole or in part, upon 
 commission, or where the material is furnished by one party 
 and manufactured lw another, if the manufacturer shall be 
 required to pay under this act the tax hereby imposed, such 
 person or persons so paying the same shall be enticed to col- 
 lect the amount thereof of the owner or owners, and shall 
 have a lien for the amount thus paid upon the manufactured 
 goods: and provided further, that the taxes on all articles 
 manufactured and sold, in pursuance of contracts bona fide 
 made before the passage of this apt, shall be paid by the pur- 
 
PROCESS AGAINST DELINQUENTS. 
 
 40 
 
 chasers thereof, under regulations to be established by the Com- 
 missioner of Internal Revenue. 
 
 PROCESS AGAINST DELINQUENTS. 
 
 Sec. 70. And be it further enacted. That for neglect or refusal 
 to pay the duties provided by this act on manufactured articles, 
 as aforesaid, the goods, wares and merchandise manufactured 
 and unsold by such manufacturer shall be forfeited to the United 
 States, and may be sold or disposed of for the benefit of the same, 
 in manner as shall be prescribed by the Commissioner of Internal 
 Revenue, under the direction of the Secretary of the Treasury. 
 In such case the collector or deputy collector may take possession 
 of said articles, and maymaintain such possession in the premises 
 and buildings where they may have been manufactured or depos- 
 ited, or may be. He shall summon, giving notice of not less 
 than two nor more than ten days, the parties in possession of 
 said goods, enjoining them to appear before the assessor or 
 assistant assessor, at a day and hour in such summons fixed, 
 then and there to show cause, if any there be, why, for such 
 neglect or refusal, such articles should not be declared for- 
 feited to the United States. Such persons or parties inter- 
 ested shall be deemed to be the manufacturers of the same, if 
 the articles shall be at the time of taking such possession upon 
 the premises where manufactured ; if they shall at such time 
 have been removed from the place of manufacture, the parties 
 interested shall be deemed to be the person in whose custody 
 or possession the articles shall then be. Such summons shall 
 be served upon such parties in person, or by leaving a copy 
 thereof at the place of abode or business of the party to whom 
 the same may be directed. In case no such party or place 
 can be found, which feet shall be determined by the collector’s 
 return on the summons, such notice, in the nature of a sum- 
 mons, shall be given by advertisement for the term of three 
 weeks in one newspaper in the county nearest to the place of 
 such sale. If, at or before such hearing, such duties shall not 
 have been paid, and the assessor or assistant ass’essor shall 
 adjudge the summons and notice, service and return of the 
 same, to be sufficient, the said articles shall be declared forfeit 
 and shall be sold, disposed of, or turned over to the use of 
 any Department of the Government, as may be directed by 
 the Secretary of the Treasury, who may require of any officer 
 of the Government into whose possession the same may be 
 turned over the proper voucher therefor : Provided, that the 
 proceeds of the sale of said articles if any there be after 
 deducting the duties thereon, together with the expenses of 
 summons, advertising, and sale, or the excess of the value of 
 said articles, after deducting the duties and expenses accrued 
 thereon when turned over to the use of any Department of 
 the Government, shall be refunded and paid to the manufac- 
 turer, or to the person in whose custody or possession the 
 
50 
 
 TIIE NATIONAL TAX LAW. 
 
 articles were when seized. The Commissioner of Internal 
 Revenue, with the approval of the Secretary of the Treasury, 
 may review any such case of forfeiture, and do justice in the 
 premises. If the forfeiture shall have been wrongly declared, 
 and lale made, the Secretary is hereby authorized, in case the 
 specific articles can not be restored to the party aggrieved in 
 as good order and condition as when seized, to make up to 
 such party in money his loss and damage from the contingent 
 fund of his department. Immediate return of seizures so 
 forfeited shall be made to the Commissioner of Internal Reve- 
 nue, by the collector or deputy collector who shall mate any 
 such seizure. Articles which the collector may adjudge per- 
 ishable may be sold or disposed of before declaration of for- 
 feiture. Said sales shall be made at public auction, and 
 notice thereof shall be given in the same manner as is pro- 
 vided in this section in case of forfeiture. 
 
 PENALTY FOR VIOLATION, ETC. 
 
 Sec. 71. And be it further enacted , That any violation of, 
 or refusal to comply with the provisions of the 68th section 
 of this act, shall be good cause for seizure and forfeiture, sub- 
 stantially in manner as detailed in the section next preceding 
 this, of all manufactured articles liable to be assessed under 
 the provisions of tliis act, and not otherwise provided for ; 
 and such violation or refusal to comply, shall further make 
 any party so violating or refusing to comply, liable to a fine 
 of $500, to be recovered in manner and form as provided in 
 this act. 
 
 Sec. 72. And be it further enacted , That in case of the 
 manufacture and sale or delivery of any goods, wares, mer- 
 chandise or articles as hereinafter mentioned, without com- 
 pliance on the part of the party manufacturing the same with 
 all or any of the requirements' and regulations prescribed in 
 this act in relation thereto, the assistant assessor may, upon 
 such information as he may have, assume and estimate the 
 amount and value of such manufactures, and upon such 
 assumed amount assess the duties, and said duties shall be 
 collected in like manner as in case the provisions of this act 
 in relation thereto had been complied with, and to such arti- 
 cles all the foregoing provisions for liens, fines, penalties and 
 forfeitures, shall in like manner apply. 
 
 EXEMPTIONS FROM THE TAX. 
 
 Sec. 73. And be it further enacted , That all goods, wares 
 and merchandise, or articles manufactured or made by any 
 person or persons not for sale, but for his, her or their own 
 use or consumption, and all goods, wares and merchandise, 
 or articles manufactured, or made and sold, except spirituous 
 and malt liquors, and manufactured tobacco, where the annual 
 product shall- not exceed the sum of-six hundred dollars, shall 
 be and are exempt from duty : " Provided , that this shall not 
 
THE TAXES. 
 
 51 
 
 apply lo any business or transaction where one party fur- 
 nishes the materials, or any part thereof, and. employs another 
 .party to manufacture, make or finish the goods, wares and 
 merchandise or articles, paying, or promising to pay therefor, 
 and receiving the goods, wares and merchandise or articles. [See 
 Amended Act, Sec. 29, for specifications. of exempt articles.] 
 
 VALUES, HOW ESTIMATED. 
 
 Sec. 74 And he it farther enacted , That the value and quan- 
 tity of goods, wares and merchandise required to be stated 
 as aforesaid, and subject to an ad valorem duty,, shall be esti- 
 mated by the actual sales made by the manufacturer, or by 
 his, her or their agent, or person or persons acting in his, her 
 or their behalf ; and where such goods, wares and merchan- 
 dise have been removed for consumption, or for delivery to 
 others, or placed on shipboard, or are no longer within the 
 custody and control of the manufacturer or manufacturers, or 
 his or their agent, not being in liis, her or their factory, store 
 or warehouse, the value shall be estimated by the average of 
 the market value of the like 'goods, wares and merchandise, 
 during the time when the same would have become liable to 
 and charged with duty. 
 
 Sec. 75. And he it further enacted , That from and after 
 the .said first day of August, 1S62, upon the articles, goods, 
 wares and merchandise hereinafter mentioned, which shall 
 thereafter be produced and sold, or be manufactured or made 
 and sold, or removed for consumption, or for delivery to 
 others than agents of the manufacturer or producer within the 
 United States or territories thereof, there shall be levied, col- 
 lected and paid the following duties, to be paid by the pro- 
 ducer or manufacturer thereof, that is to say : 
 
 THE TAXES. 
 
 On candles, of whatever material made, 3 per cent, ad valorem. 
 
 On all mineral coals, except such as are known in the trade 
 as pea coal and dust coal, 3 1-2 cents per ton : Provided, that for 
 all contracts of lease of coal lands made before the first day 
 of April, one thousand eight, hundred and sixty-two, the lessee 
 shall pay the tax. [See added provision of the! Amended Act, 
 “ Manufactures.’ ] 
 
 On lard oil, mustard-seed oil, linseed oil, and on all animal 
 or vegetable oils not exempted nor provided for elsewhere, 
 whether pure or adulterated, 2 cents per gallon : Provided , 
 that red oil or oleic acid, produced in the manufacture of 
 candles, and used as a material in the manufacture of soap, 
 paraffine, whale and fish oil, shall be exempted from this duty. 
 [Oil manufacturers must submit to the rules and regulations 
 established for distillers for ascertaining the quantity produced. 
 Bee Amended Act, Sec. 32.] - 
 
 On gas, illuminating, made of- coal, wholly or in part, or 
 any other material, when the product shall be not above 
 
52 
 
 THE NATIONAL TAX LAW. 
 
 500,000 cubic feet per month, 5 cents per 1,000 cubic feet ; 
 when the product shall be above 500,000, and not exceeding 
 5,000,000 cubic feet per month, 10 cents per 1,000 cubic feet; 
 when the product shall be above 5,000,000, 15 cents per 1,000" 
 cubic feet; and the general average of the monthly product 
 for the year preceding the return required by this’ act shall 
 regulate the rate of duty herein imposed; and where any gas 
 company shall not have been in operation for the year' next 
 preceding the return as aforesaid, then the rate shall’ be regu- 
 lated upon the estimated average of the monthly product: 
 Provided, that the product required to be returned bv this act 
 shall be understood to be the product charged in' the bills 
 actually rendered by any gas company during the month pre- 
 ceding the return, and all gas companies are hereby author- 
 ized to add the duty or tax imposed by this act to the price 
 per 1,000 cubic feet on gas sold : Provided further, that all gas 
 furnished for lighting street lamps, and not measured, and 
 all gas made for and used by any hotel, inn, tavern and 
 private dwelling-house, shall be subject to duty, and may be 
 estimated; and if the returns in any case shall be understated 
 or underestimated, it shall be the duty of the assistant assessor 
 of the district to increase the same as he shall deem just and 
 proper: and provided further that coal tar produced in the 
 manufacture of illuminating gas, and the products of the 
 redistillation of coal tar thus produced, shall be exempt from 
 duty: and provided further, that gas companies so located as 
 to compete with each other shall pay the rate imposed by this 
 act upon the company having the largest production. 
 
 On coal, illuminating oil, refined, produced by the distilla- 
 tion of coal, asphaltum, shale, peat, petroleum,' or rock oil, 
 and all other bituminous substances used for like ■ purposes, 
 10 -cents per gallon: Provided, that such oil refined and pro- 
 duced by the distillation of coal exclusively shall be subject 
 to pay a duty of 8 cents per gallon, any thing in this act to 
 the contrary notwithstanding : and provided further, that 
 distillers of coal oil shall be subject to all the provisions of 
 this act, hereinbefore set forth and specified, applicable to 
 distillers of spirituous liquors, with regard to licenses, bonds, 
 returns, and all other provisions designed for the purpose of 
 ascertaining the quantity distilled, and seeming the paymeut 
 of duties, so far as the same may, in the judgment of tiie 
 Commissioner of Internal Revenue, and under regulations 
 prescribed by him, be necessary for that purpose. 
 
 On ground coffee, and all preparations of which coffee 
 forms a part, or which is prepared for sale as a substitute for 
 coffee, 3 mills per pound. 
 
 On ground pepper, ground mustard, ground . pimento, 
 ground cloves, ground cassia, and ground ginger, and all 
 imitations of the same, 1 cent per pound. 
 
SUGAR, TOBACCO, GUNPOWDER, ETC. 
 
 5.? 
 
 Od sugar refined, whether loaf, lump, granulated or pulver- 
 ized, 2 mills per pound. 
 
 On sugar, refined or made from molasses, sirup of molasses, 
 melado or concentrated melado, 2 mills per pound ; ou all 
 brown, Muscovado, or clarified sugars produced directly from 
 the sugar-cane, and not from sorghum or imphee, other than 
 those produced by the refiner, 1 cent per pound. [This entire 
 paragraph is changed in the Amended Act : See it, under head 
 of “Manufactures.” Au additional tax of 1 cent per pound is 
 levied on sugar produced from sugar-cane. See Amendment 
 given on page 86.] 
 
 On' sugar candy, and all confectionery made wholly or in 
 part of sugar, 1 cent per pound. [Much modified by the Amend- 
 ed Act. See “ Manufactures.”] 
 
 On chocolate and cocoa, prepared, 1 cent per pound. 
 
 On saleratus and bi-carbonate of soda, 5 mills per pound. 
 
 On starch, made of potatoes, 1 mill per pound; made of 
 corn or wheat, 1 1-2 mills per pound; made of rice or any other 
 material, 4 mills per pound. 
 
 On tobacco,* cavendish, plug, twist, fine cut, and manu- 
 factured of all descriptions, not including snuff, cigars and 
 smoking tobacco, prepared with all the stems in, or made 
 exclusively of stems, valued at more than 30 cents per pound, 
 15 cents per pound ; valued at any sum not exceeding 30 cents 
 per pound, 10 cents per pound. . [See important modifications 
 of the taxes on tobacco in Amended Act under head of “ Manu- 
 factures.] 
 
 On smoking tobacco, prepared with all the stems in, 5 cents 
 per pound; on smoking tobacco, made exclusively of stems, 2 
 cents per pound. 
 
 On snuff, manufactured of tobacco, ground, dry or damp of 
 all descriptions, 20 cents per pound. 
 
 On cigars, valued at not over $5 per 1,000, $1.50 per 1,000. 
 Ou cigars, valued at over $5 and not over $10 per 1,000, $2 
 per 1,000. On cigars, valued at over $10 and not over $20 
 per 1,000, $2.50 per 1,000. On cigars, valued at over $20 per 
 1,000, $3.50 per 1,000. 
 
 On gunpowder, and all explosive substances used for mining, 
 blasting, artillery, or sporting purposes, when valued at f8 
 cents per pound or less, 5 mills per pound; when valued at 
 above 18 cents per pound, and not exceeding 30 cents per 
 pound, 1 cent per pound ; and when valued at above 30 cents 
 per pound, 6 cents per pound. 
 
 On white lead, 25 cents per 100 pounds. 
 
 On oxide of zinc, 25 cents per 100 pounds. 
 
 On sulphate of barytes, 10 cents per 100 pounds:- Provided, 
 that white lead, oxide of zinc, and sulphate of barytes [and 
 paints and painters' colors: See Amended Act, “Manufactures,”] 
 * See Amended Act, Sec. 34, for regulations to govern dealers, etc., in 
 tobacco, cigars and snuff. 
 
54 
 
 THE NATIONAL TAX LAW. 
 
 or any one of them, shall not he subject to any additional duty 
 in consequence of being mixed or ground with linseed oil, when 
 the duties upon all the materials so mixed or ground shall have 
 been previously actually paid. 
 
 On all paints and painters’ colors, dry or ground in oil, or in 
 paste with water, not otherwise provided for, 5 per centum ad 
 valorem. 
 
 On clock movements, made to run one day, 5 cents each; 
 made to run more than one day, 10 cents each. [Changed to 
 three per cent, by the Amended Act.] 
 
 On pins, solid head or other, 5 per centum ad valorem. 
 
 On umbrellas and paraSols made of cotton, silk or other ma- 
 terial, <5 per centum ad valorem. [Changed to three per cent, by 
 the Amended Act.] 
 
 On screws commonly called wood screws, 1 1-3 cents per 
 pound. 
 
 On railroad iron, and all other iron advanced beyond slabs, 
 blooms or loops, and not advanced beyond bars or rods, and 
 baud, hoop and sheet iron, not thinner than number 18 wire 
 gauge and plate iron not less than one-eighth of an inch in 
 thickness, $1.50 per ton; on railroad iron, rerolled, 75 cents 
 per ton ; on band, hoop and sheet iron thinner than number 
 18 wire gauge, plate iron less than one-eighth of an inch in 
 thickness, and cut nails and spikes, $3 per ton : Provided, 
 that bars, rods, bands, hoops, sheets, plates, nails and spikes, 
 manufactured from iron upon which the duty of $1.50 has 
 been levied and paid, shall be subject only to a duty of 50 cents 
 per ton in addition thereto, any thing in this act to the con 
 traiy notwithstanding. On stoves and hollow ware, $1.50 
 per ton of 3,000 pounds; cast iron used for bridges, buildings, 
 or other permanent structures, $1 per ton: Provided, that bar 
 iron, used for like purposes, shall be charged no additional 
 duty beyond the specific duty imposed by this act. On steel 
 in ingots, bars, sheets or wire, not less than one-fourth of an 
 iucli in thickness, valued at 7 cents per pound or less, $4 per 
 ton; valued at above 7 cents per pound, and not above 11 
 cents per pound, $8 per ton; valued above 11 cents per pound, 
 $10 per ton. [See Amended Act for modifications of this para- 
 graph.] 
 
 On paper of all descriptions, including pasteboard and bind- 
 ers’ boards, 3 per centum ad valorem. 
 
 On soap, Castile, palm-oil, erasive, and soap of all other 
 descriptions, white or colored, except soft soap and soap 
 otherwise provided for, valued not above 3 1-2 cents per pound, 
 1 mill per pound ; valued at above 3 1-2 cents per pound, 5 mills 
 p"er pound. 
 
 On soap, fancy, scented, honey, cream, transparent, and all 
 descriptions of toilet and shaving soap, 2 cents per pound. 
 
 Ou salt, 4 cents per 100 pounds. 
 
LEATHER, FURS, CLOTHS, ETC. 
 
 55 
 
 On pickles and preserved fruits, and on all preserved meats, 
 fish and shell-fish in cans -or air-tight packages, 5 per centum 
 ad valorem. 
 
 On glue and gelatine of all descriptions in the solid state, 5 
 mills -per pound. 
 
 On glue and cement, made wholly or in part of glue, to be 
 sold in the liquid state, 25 cents per gallon. 
 
 On patent or enameled leather, 5 mills per square foot. 
 
 On patent japanned split, used for dasher leather, 4 mills per 
 square foot. 
 
 On patent or enameled skirting leather, 1 1-2 cents per square 
 foot. . 
 
 On all sole and rough or harness ' leather, made from hides 
 imported east of the Cape of Good Hope, and all damaged 
 leather, 5 mills per pound. 
 
 On all other sole or rough leather, hemlock tanned and 
 harness leather, 7 mills per pound. 
 
 On all sole or rough leather, tanned in whole or in part with 
 oak, 1 cent per pound. 
 
 On all finished or curried upper leather, made from leather 
 tanned in the interest of the parties finishing or currying such 
 leather, not previously taxed in the rough, except calf skins, 
 
 1 cent per pound. 
 
 On bend and butt leather, 1 cent per pound. 
 
 On offal leather, 5 mills per pound. 
 
 On oil-dressed leather and deer skins, dressed or smoked, 
 
 2 cents per pound. . 
 
 On tanned calf skins, G cents each. 
 
 On morocco, goat, kid or sheep skins, curried, manufactured 
 or finished, 4 per centum ad, valorem : Provided , that the price 
 at which such skins are usually sold shall determine their value. 
 
 On horse and hog skins, tanned and dressed, 4 per centum 
 ad valorem. 
 
 On American patent calf skins, 5 per centum ad valorem. 
 
 On conducting hose of all kinds for conducting water or 
 other fluids, a duty of 3 per centum ad valorem. 
 
 On wine, made of grapes, 5 cents per gallon. 
 
 On varnish, made wholly or in part of gum copal or other 
 gums or substances, 5 per centum ad, valorem. 
 
 On furs of all descriptions, when made up or manufactured, 
 
 3 per centum ad valorem. 
 
 On cloth, and all textile or knitted or felted fabrics of cot- 
 ton, wool or other material, before the same has been dyed, 
 printed, bleached, or prepared in any other manner, a duty of 
 3 per centum ad valorem : Provided, that thread or yarn 
 manufactured and sold or delivered exclusively for knitted 
 fabrics, or for weaving, when the spinning ami weaving for 
 the manufacture of cloth of any kind is carried on separately, 
 shall not be regarded as manufactures within the meaning 
 
56 
 
 THE NATIONAL TAX LAW. 
 
 of this act; but all fabrics of cotton, wool, or other material, 
 whether woven, knit, or felted, shall be regarded as manufac- 
 tures, and be subject to the duty, as above, of 3 per centum ad 
 valorem. [See Section 30 of the Amended Act.] 
 
 On all diamonds, emeralds, and all other jewelry, a tax of 
 3 per centum ad valorem. 
 
 On and after the first day of October, one thousand eight 
 hundred and sixty-two, there shall be levied, collected and 
 paid a tax of one half of one cent per pound on all cotton held 
 or owned bv any person or persons, corporation or associa- 
 tion of persons; and such tax shall be a lien thereon in the 
 possession of any person whomsoever. And further, if any 
 person or persons, corporations, or association of persons, 
 shall remove, carry, or transport the same from the place 
 of its production before said tax shall have been paid, such 
 person or persons, corporation, or association of persons, 
 shall forfeit and pay to the United States double the amount 
 of such tax, to be recovered in any court having jurisdiction 
 thereof : Provided , however, that the Commissioner of Internal 
 Revenue is hereby authorized to make such rules and regu- 
 lations as he may deem proper for the payment of said tax: 
 at places different from that of the production of said cotton. 
 And provided, further, that all cotton owned and held by any 
 manufacturer of cotton fabrics on the first day [of] October, 
 one thousand eight hundred and sixty-two, and prior thereto, 
 shall be exempt from the tax hereby imposed. 
 
 On all manufactures of cotton, wool, silk, worsted, flax, 
 hemp, jute, india-rubber, gutta-percha, wood, willow, glass, 
 pottery-ware, leather, paper, iron, steel, lead, tin, copper, 
 zinc, brass, gold, silver, horn, ivory, bone, bristles, wholly 
 or in part, or of other materials, not in this act otherwise 
 provided for, a duty of 3 per centum ad valorem : Provided , 
 that on all cloths, dyed, printed, bleached, manufactured 
 into other fabrics, or otherwise prepared, on which a duty 
 or tax shall have been paid before the same were so dyed, 
 printed, bleached, manufactured or prepared, the said duty 
 or tax of 3 per centum shall' be assessed only upon the 
 increased value thereof;, and provided further , that on all 
 oil-dressed leather and deer-skins dressed or smoked, manu- 
 factured into gloves, mittens, or other articles, on which a duty 
 or tax shall have been paid before the same were so manufac- 
 tured, the said duty or tax of 3 per centum shall be assessed 
 only upon the increased valuation thereof : and provided fn-'h. • 
 that in estimating the duties upon articles when removed 
 and sold at any other place than the place of manufacture, 
 there shall be deducted from the gross amount of sales the 
 freight, commission, and expenses of sale actually paid, and 
 the duty shall be assessed and paid upon the net amount 
 after the deductions as aforesaid ; and provided further, that 
 
AUCTION SALES. 
 
 57 
 
 printed books, magazines, pamphlets, newspapers, reviews, 
 and all other similar printed publications ; boards, shingles, 
 and all other lumber and timber; staves, hoops, headings, 
 and timber only partially wrought and unfinished, for chairs, 
 tubs, pails, snaths, lasts, shovel and fork handles ; umbrella- 
 stretchers; pig-iron, and iron not advanced beyond slabs, 
 blooms or loops ; maps and charts ; charcoal ; alcholiol made 
 or manufactured of spirits or materials upon which the duties 
 imposed by this act shall have been paid ; plaster or gypsum ; 
 malt ; burning-fluid ; printer’s ink ; flax prepared for textile 
 or felting purposes, until actually woven or fitted into fabrics 
 for consumption ; all flour and meal made from grain ; bread 
 and breadstuffs; pearl barley and split peas; butter; cheese; 
 concentrated milk ; bullion, iu the manufacture of silverware ; 
 brick ; lime ; Roman cement ; draining .tiles ; marble ; slate ; 
 building stone ; copper, in ingots or pigs ; and lead, in pigs 
 or bars, shall not be regarded as manufactures within the 
 meaning of this act ; Provided , that whenever, by the provi- 
 sions of this act, a duty is imposed upon any article removed 
 for consumption or sale, it shall apply only to suCh articles as 
 are manufactured on or after the first day of August, 1862, 
 and to such as are manufactured and not removed from the 
 place of manufacture prior to that date. [For other exemptions, 
 see Amended Act, Section 29.] 
 
 AUCTION SALES. 
 
 Sec. 76. And be it further enacted, That on and after the 
 1st day of August, 1862, there shall be levied, collected and paid 
 on all sales of real estate, goods, wares, merchandise, articles 
 or things at auction, including all sales of stocks, bonds and 
 other securities, a duty of one-tenth of one per centum on 
 the gross amount of such sales, and every auctioneer mailing 
 such sales, as aforesaid, shall, at the end of each and every 
 month, or within ten days thereafter, make a list or return 
 *o the assistant assessor of the district of the gross amount ol 
 such sales made as aforesaid, with the amount of duty which 
 has accrued, or should accrue thereon, which list shall have 
 annexed thereto a declaration, under oath or affirmation, 
 in form and manner as may be prescribed by the Commis- 
 sioner of Internal Revenue, that the same is true and correct, 
 and shall, at the same time, as aforesaid, pay to the collector 
 or deputy collector, the amount of duty or tax thereupon, as 
 aforesaid, and in default thereof, shall be subject to and pay 
 a penalty of $500. In all cases of delinquency in making 
 said list or payment, the assessment and collection shall be 
 made in the manner prescribed in the general provisions of this 
 act : Provided, that no duty shall be levied under the provisions 
 of this section upon any sales by judicial or executive officers 
 making auction sales by virtue of a judgment or decree 
 
58 
 
 THE NATIONAL TAX LAW. 
 
 of any court, nor to public sales made by executors or 
 administrators. 
 
 CARRIAGES, YACHTS, BILLIARD TABLES AND PLATE. 
 
 Sec. 77. And be it further enacted , That from and after 
 the first day of May, 1862, there shall be levied, collected 
 and paid, by any person or • persons owning-, possessing or 
 keeping any carriage, yacht, and billiard table, the several 
 duties or sums of money set down in figures against the same 
 respectively, or otherwise specified and set forth in schedule 
 marked A. [See Amended Act for added provision.] 
 
 YL— SLAUGHTERED MEAT. 
 
 REGULATION FOR SAME. 
 
 Sec. 78. And be it .further enacted , That on and after the 
 first day of August, 1862, there shall be levied, collected, and 
 paid by any person or persons, firms, companies, or agents or 
 employees thereof, the following duties or taxes, that is to 
 say: on all horned cattle exceeding 18. months old, slaughtered 
 for sale, 30 "cents per head, [reduced to 20 cents by the 
 Amended Act] ; on all calves and cattle under 18 
 months old, slaughtered for sale, 5 cents per head; on all 
 hogs, exceeding 6 months old, slaughtered for sale, when the 
 number thus slaughtered exceeds 20 in any one year, 10 cents 
 per head, [reduced to 6 cents per head by the Amended 
 Act.] On all sheep slaughtered for sale, 5 cents per head : 
 Provided , That all cattle, hogs, and sheep slaughtered by 
 any person for his or her own consumption, shall be 
 exempt from duty. [For important modification of this 
 section, see Amended Act, “ Slaughtered Cattle.”] 
 
 Sec. 79. And be it further enacted , That on and after the 
 date on which this act shall take effect, any person or per- 
 sons, firms, or companies, or agents or employees thereof, 
 whose business or occupation it is to slaughter for sale any 
 cattle, calves, sheep or hogs, shall be required to make and 
 render a list at the end of each and every month to the 
 assistant assessor of the district where the business is trans- 
 acted, stating the number of cattle, calves, if any, the number 
 of liogs, if any, and the number of sheep, if any, slaughtered, 
 as aforesaid, with the several rates of duty as fixed therein 
 in this act, together with the whole amount thereof, which 
 lists shall have annexed thereto a declaration of said person 
 or persons, agents or employees thereof, as aforesaid, under 
 oath or affirmations in such manner and form as may be pre- 
 scribed by the Commissioner' of Internal Revenue, that the 
 same is true and correct, and shall, at the time of rendering 
 said list, pay the full amount of duties which have accrued 
 or should accrue, as aforesaid, to the collector or deputy col- 
 lector of the district, as aforesaid; and in case of default in 
 
EAILKOADS, STEAMBOATS, ETC. 
 
 59 
 
 maldng tlie return or payment of the duties, as afores.aid, the 
 assessment and collection shall he made as in -the general pro- 
 visions of this act required, and in case of fraud or evasion 
 the party offending shall forfeit and pay a penalty of $10 per 
 head for any cattle, calves, hogs, or sheep so slaughtered, upon 
 which the duty is fraudently withheld, evaded, or attempted 
 to be evaded : Provided , that the Commissioner of Internal 
 Revenue shall prescribe such further rules and regulations as 
 he may deem necessary for ascertaining the correct number of 
 cattle, calves, hogs and sheep, liable to be taxed under the pro- 
 visions of this act. 
 
 VH.— RAILROADS, STEAMBOATS, ETC. 
 
 TAX OX SAME — BEGUEATIONS FOE. 
 
 Sec. SO. And be it f urther enacted , That on and after the first 
 day of August, 1862, any person or persons, firms, companies 
 or corporations, owning or possessing or having the care or 
 management of any railroad or railroads upon which steam is 
 used as a propelling- power, or of any steamboat or other vessel 
 propelled by steam power, shall be subject to and ppy a duty of 
 three per centum on the gross amount of all the receipts of such 
 railroad or railroads, or steam vessels, for the transportation of 
 passengers over and upon the same, and any person or persons, 
 firms, companies or corporations, owning or possessing, or hav- 
 ing the care or management of any railroad or railroads using 
 any other power than steam thereon, or owning, possessing or 
 having the care or management of any ferry-boat or vessel used as 
 a ferry-boat propelled by steam or horse power, shall be subject to 
 and pay a duty of 1 1-2 per centum upon the gross receipts of 
 such railroad or ferry-boat, respectively, for the transportation of 
 passengers over and upon said railroads, steamboats, and ferry- 
 boats respective^ [See Amended Act, “ Dividends,” Sec. 9] ; and 
 any person or persons, firms, companies or corporations, owning, 
 possessing or having the care or management of any bridge au- 
 thorized by law to receive toll for the transit of passengers, beasts, 
 carriages, "teams and freight of any description over such bridge, 
 shall be subject to and pay a duty of 3 per centum on the gross 
 amount of all their receipts of every description. And the owner, 
 possessor or person or pcsons having the care and management 
 of any such milroad, steamboat, ferry-boat, or other vessel or 
 bridge, as aforesaid, shall, within five days after the end of each 
 and eveiy month, commencing as hereinbefore mentioned, make 
 a list or return to the assistant assessor of the district within 
 which such owner, possessor, company or corporation may have 
 his or its place of business, or where any such railroad, steamboat, 
 ferry-boat, or bridge is located or belongs, respectively, stating 
 the gross amount of such receipts for the month next -preceding, 
 which return shall be verified by the oath or affirmation of 
 such owner, possessor, manager, agent or other proper officer, 
 
GO 
 
 THE NATIONAL TAX LAW. 
 
 in the manner and form to be prescribed from time to 
 time by the Commissioner of Internal Revenue, and shall also, 
 monthly, at the time of making such return, pay to the col- 
 lector or deputy collector of the district the full amount of 
 duties which have accrued on such receipts for the month 
 aforesaid ; and, in case of neglect or refusal to make said lists 
 or return for the space of five days, after such return should 
 be made as aforesaid, the assessor or assistant assessor shall 
 proceed to estimate the amount received, and the duties pay- 
 able thereon, as hereinbefore provided in other cases of de- 
 linquency to make return for purposes of assessment ; and for 
 the purpose of making such assessment, or of ascertaining 
 the correctness of any such return, the books of any such per- 
 son, company or corporation, shall be subject to the inspec- 
 tion of the assessor or assistant assessor, on his demand or 
 request therefor; and, in case of neglect or refusal to pay 
 the duties as aforesaid, when the same have been ascertained 
 as aforesaid, for the space of five days after the same shall 
 have become payable, the owner, possessor or person having 
 the management, as aforesaid, shall pay, in addition, five per 
 centum on the amount of such duties ; and for any attempt 
 knowingly to evade the pa} r ment of such duties, the said 
 owner, possessor or person having the care or management, 
 as aforesaid, shall be liable to pay a penalty of $1,000 for 
 every such attempt — to be recovered as provided in this act 
 for the recovery of penalties ^ and all provisions of this act 
 in relation to liens and collections by distraint, not incom- 
 patible herewith, shall apply to this section, and the objects 
 therein embraced : Provided, that all such persons, compa- 
 
 nies and corporations, shall have the rig-lit to add the duty 
 or tax imposed hereby to their rates of fare, whenever their 
 liability thereto may commence, any limitations which may exist 
 by law or by agreement with any person or company, which 
 may have paid or be liable to pay such fare, to the contrary not- 
 withstanding. 
 
 Till.— RAILROAD BONDS. 
 
 Sec. 81. And be it further enacted, That on and after the 
 1st day of July, 18G2, any person or persons owning or 
 possessing, or having the care or management of any rail- 
 road company or railroad corporation, being indebted for any 
 sum or sums of money for which bonds or other evidences of 
 indebtedness have been issued, payable in one or more years 
 after date, upon which interest is, or shall be, stipulated to be 
 paid, or coupons representing the interest shall be or shall 
 have been issued to be paid, and all dividends in scrip or 
 money or .sums of money thereafter declared due or payable 
 to stockholders of any railroad company, as part of the earn- 
 ings, profits or gains of said companies, shall be subject to 
 and pay a duty of 3 per centum on the amount of all such inter- 
 
RAILROAD BONDS. 
 
 61 
 
 est, or coupons, or dividends, whenever the same shall he paid ; 
 and said railroad companies or railroad corporations, or any 
 person or persons owning, possessing or having the care or 
 management of any railroad company or railroad corporation, 
 are hereby authorized and required to deduct and withhold 
 from all payments made to any person, persons or party, 
 after the 1st day of July as aforesaid, on account of any 
 interest or coupons or dividends due and payable as aforesaid, 
 the said duty or sum of 3 per centum [See Amended Act, “ Div- 
 idends, Receipts,” etc., for extension of this clause to all corpo- 
 rations] ; and the duties deducted as aforesaid, and certified by 
 the president or other proper officer of said company or corpora- 
 tion, shall be a receipt and discharge, according to the amount 
 thereof, of said railroad companies or railroad corporations, and 
 the owners, possessors and agents thereof, on dividends and on 
 bonds or other evidences of their indebtedness, upon which in- 
 terest or coupons are payable, holden by any person or party 
 whatsoever, and a list or return shall be made and rendered 
 within thirty days after the time fixed when said interest, or 
 coupons, or dividends become due or payable, and as often as 
 every six months, to the Commissioner of Internal Revenue, 
 which shall contain a true and faithful account of the duties 
 received and chargeable as aforesaid, during the time when 
 such duties have accrued or should accrue, and remaining 
 unaccounted for, and there shall be annexed to every such 
 list or return, a declaration under oath or affirmation, in man- 
 ner and form as may be prescribed by the Commissioner of 
 Internal Revenue, of the president, treasurer or some proper 
 officer of said railroad company or railroad corporation, that 
 the same contains a true and faithful account of the duties so 
 withheld and received during the time when such duties have 
 accrued or should accrue, and not accounted for, and for any 
 default in the making or rendering, of such list or return, with 
 the declaration annexed, as aforesaid, the person or persons 
 owning, possessing or having the care or management of such 
 railroad company or railroad corporation, making such default, 
 shall forfeit, as a penalty, the sum of §500 ; and in case of 
 any default in making or rendering said list, or of any default 
 in the payment of the duty or any part thereof, accruing or 
 which should accrue, the assessment and collection shall be 
 made according to the general provisions of this act. [See 
 Amended Act, Sec. 8, for important modifications of this section.] 
 
 IX.— BANKING INSTITUTIONS, ETC. 
 
 TAX ON. SAME— ITS PROVISIONS. 
 
 Sec. 82. And be it further enacted , That on and after the first 
 day of July, 1862, there shall be levied, collected and paid by all 
 banks', trust companies, and savings institutions, and by all, fire, 
 marine, fife, inland, stock, and mutual insurance companies, 
 
TILE NATIONAL TAX LAW. 
 
 S3 
 
 under whatever style or name known or 'called, of ' the United 
 States or Territories, specially incorporated or existing under 
 general laws, or which may he hereafter incorporated or ex- 
 ist as aforesaid, on all dividends in scrip or money thereafter 
 declared due or paid to stockholders, to policy holders or to 
 depositors, as part of the earnings, profits or gains of said 
 banks, trust companies, savings institutions or insurance com- 
 panies, and on all sums added to their surplus or contingent 
 funds, a duty of 3 per centum : Provided, that the duties upon 
 the dividend of life insurance companies shall not he deemed 
 due, or to be collected until such dividends shall be payable by 
 such companies. And said banks, trust companies, savings in- 
 stitutions and insurance companies are hereby authorized and 
 required to deduct and withhold from all payments made to 
 any person, persons, or party, on account of any dividends or 
 sums of money that may be due and payable as aforesaid, after 
 the first day of July, 1863, the said duty of three per centum, 
 [see Amended Act, “ Dividends,” Section 8.] And a 
 list or return shall be made and rendered within thirty 
 days after the time fixed when such dividends or sums of money 
 shall be declared due and payable, and as often as every six 
 months, to the Commissioner of Internal Revenue, which shall 
 contain a true and faithful account of the amount of duties ac- 
 crued, or which should accrue from time to time, as aforesaid, 
 during the time when such duties remain unaccounted for, and 
 there shall be annexed to every such list or return a declara- 
 tion, under oath or affirmation, to be made in form and manner 
 as shall be prescribed by the Commissioner of Internal 
 Revenue, of the President or some other proper officer of said 
 bank, trust company, savings institution, or insurance company, 
 respectively, that the same contains a true and faithful account 
 of the duties which have accrued or should accrue, and- not 
 accounted for ; and for any default in the deliveiy of such list 
 or return, with such declaration annexed, the bank, trust 
 company, savings institution, or insurance company making 
 such default shall forfeit, as a penalty, the sum of $500. [See 
 Section 14 of the Amended Act, for banks which omit to 
 declare dividends, etc.] 
 
 PENALTY FOR DEFAULT, ETC. 
 
 Sec. 83. And be it further enacted , That any person or 
 persons owning or possessing, or having the care or manage- 
 ment of any railroad company or railroad corporation, bank, 
 trust company, savings institution, or insurance company, as 
 heretofore mentioned, required under this act to make and 
 render any list or return to the Commissioner of Internal 
 Revenue, shall, upon rendering the same, pay to the said 
 Commissioner of Internal Revenue the amount of the duties 
 due on such list or return, and in default thereof shall forfeit 
 as a jlenalty the sum of $500 ; and in case of neglect or refusal 
 
ACCOUNTS TO BE RENDERED BY COMPANIES, ETC. 63 
 
 to make such list or return as aforesaid, or to pay tlie duties 
 as aforesaid, for tlie space of thirty days after the time when 
 said list should have been made and rendered, or when said 
 duties shall have become due and payable, the assessment and 
 collection shall be made according to the general provisions 
 heretofore prescribed in this act. 
 
 INSURANCE TAX. 
 
 Sec. 84 And be it further enacted , That on the 1st day* of 
 October, Anno Domini 1862, and on the first day of each 
 quarter of a year thereafter, there shall be paid - by* each 
 insurance company, whether inland or marine, and by each 
 individual or association engaged in the business of insurance 
 from loss or damage by fire, or by the perils of the sea, the 
 duty of one per centum upon the gross receipts for premiums 
 and assessments by such individual association or company 
 during the quarter then preceding ; and like duty shall be 
 paid by the agent of any foreign insurance company having 
 an office or doing business within the United States. 
 
 ACCOUNTS TO BE RENDERED BY COMPANIES, ETC. 
 
 Sec. 85. And be it further enacted. That on the 1st day of 
 October next, and on the first day of each quarter thereafter, 
 an account shall be made and rendered to the Commissioner 
 of Internal Revenue by all insurance companies, or their 
 agents, or associations or individuals making insurance, 
 except life insurance, including agents of all foreign insurance 
 companies, which shall contain a true and faithful account of 
 the insurance made, renewed, or continued, or indorsed upon 
 any open policy, by said companies, or their agents, or asso- 
 ciations, or individuals, during the preceding quarter, setting 
 forth the amount insured, and the gross amount received, and 
 the duties accruing thereon under this act ; and there shall be 
 annexed to and delivered with every, such quarterly account 
 an affidavit, in the form to be prescribed by the Commissioner 
 of Internal Revenue, made by one of the officers of said com- 
 pany, or association, or individual, or by the agent in the case 
 of a foreign company, that the statements in said accounts are 
 in all respects just and true ; and such quarterly accounts 
 shall be rendered to the Commissioner of Internal Revenue 
 within thirty days after the expiration of the quarter for 
 which they shall be made up, and upon rendering such 
 account, with such affidavit as aforesaid thereto annexed, the 
 amount of the duties due by such quarterly accounts shall be 
 paid to the Commissioner of Internal Revenue ; and for every 
 default in the delivery of such quarterly account, with such 
 affidavit annexed thereto, or in the payment of the amount of 
 the duties due by such quarterly account, the company, or 
 agent' or association, or individual making such default shall 
 forfeit and pay, in addition to such duty, the sum of §5,000. 
 
ftl 
 
 THE NATIONAL TAX LAW. 
 
 X— SALARIES AXD PASSPORTS. ' 
 
 TAX ON GOVERNMENT EMPLOYEES. 
 
 Sec. 86. And be it further enacted, That on and after the 
 first day of August, 1862, there shall be levied, collected and 
 paid on all salaries of officors, or payments to persons in the 
 civil, military, naval, or other employment or service of the 
 United States, including senators and representatives and 
 delegates in Congress, when exceeding the rate of $600 per 
 annum, a duty of three per centum on the excess above the 
 said $600 ; and it shall be the duty of all paymasters, and all 
 disbursing officers, under the Government of the United States, 
 or in the employ thereof, when making any payments to 
 officers and persons as aforesaid, or upon settling and adjust- 
 ing the accounts of such officers and persons, to deduct and 
 withhold the aforesaid duty of three per centum, and shall, at 
 the same time, make a certificate stating the name of the 
 officer or person from whom such deduction was made 
 and the amount thereof, which shall be transmitted to the 
 office of the Commissioner of Internal Revenue, and entered 
 as part of the internal duties; and the pay-roll receipts, or 
 account of officers or persons paying such duty as aforesaid, 
 shall be made to exhibit the fact of such payment. 
 
 TAX ON PASSPORTS. 
 
 Sec. 87. And be it further enacted, That for every passport 
 issued from the office of the Secretary of State, after the 30th 
 day of June, 1865, there shall be paid the sum. of $3 ; which 
 amount may be paid to any collector appointed under this 
 act, and his receipt therefore shall lie forwarded with the 
 application for such passport to the office of the Secretary of 
 State, or any agent appointed by him. And the collectors 
 shall account for all moneys received for passports in the 
 manner hereinbefore provided. And a like amount shall 
 be paid for every passport issued by any Minister or Consul of 
 the United States, who shall account therefor to the Treasury. 
 
 XL— ADVERTISEMENTS. 
 
 PUBLISHERS’ TAX, PENALTIES, ETC. 
 
 Sec. 88. And be it further enacted , That on and after the 
 1st day of August, 1862, there shall be levied, collected, and 
 paid by any person or persons, firm, or company, publishing 
 any newspaper, magazine, review, or other literary, scientific, 
 or news publication, issued periodically, on the gross receipts 
 for all advertisements, or all matters for the insertion of which 
 in said newspaper or other publication as aforesaid, or in ex- 
 tras, supplements, sheets, or fly-leaves accompanying the same, 
 pay is required or received, a duty of 3 per' centum : and the 
 person or persons, firm or company, owning, possessing, or 
 having the care or management of any and every such news- 
 paper or other publication as aforesaid, shall make a list or 
 
ADVERTISEMENTS. 
 
 65 
 
 return quarterly, commencing as heretofore mentioned, con- 
 taining the gross amount of receipts as aforesaid, and the 
 amount of duties which have accrued thereon, ana render the 
 same to the assistant assessor of the respective districts 
 where such newspaper, magazine, review, or other literary or 
 news publication is or may be published, which list or return 
 shall have annexed a declaration, under oath or affirma- 
 tion, to be made according to the manner and form which 
 may be from time to time prescribed by the Commissioner of 
 Internal Revenue, of the owner, possessor, or person having 
 the care or management of such newspaper, magazine, re- 
 view, or other publication, as aforesaid, that the same is true 
 and correct, and shall also, quarterly, and at the time of 
 making said list or return, pay to the collector or deputy 
 collector of the district, as aforesaid, the full amount of 
 said duties ; and in case of neglect or refusal to comply 
 with any of the prolusions contained in this section, or to 
 make and render said list or return, as aforesaid, for the space 
 of thirty days after the time when said list or return ought 
 to have been made, as aforesaid, the assistant assessor of the 
 respective districts shall proceed to estimate the duties, as 
 heretofore provided in other cases of delinquency ; and in 
 case of neglect or refusal to pay the duties, as aforesaid, for 
 the space of thirty days after said duties become due and 
 payable, said owner, possessor, or person or persons having 
 the care or management of said newspapers or publications, 
 as aforesaid, shall pay, in addition thereto, a penalty of 5 per 
 centum on the amount due ; and, in case of fraud or evasion, 
 whereby the revenue is attempted to be defrauded, or the 
 duty withheld, said owmers, possessors, or person or persons 
 having the care or management of said newspapers or other 
 publications, as aforesaid, shall forfeit and pay a penalty of 
 $500 for each offense, or for any sum fraudulently unac- 
 counted for; and all provisions in this act, in relation to 
 liens, assessments and collection, not incompatible herewith 
 shall apply to this section, and the objects herein embraced : 
 Provided, that in all cases where the rate or price of adver- 
 tising is fixed by any law of the United States, State, or 
 Territory, it shall be lawful for the company, person or per- 
 sons publishing said advertisements, to add the duty or tax 
 imposed by this act to the price of said advertisements, any 
 law, as aforesaid, to the contrary notwithstanding : Provided , 
 further, that the reccipt#Tor advertisements, to the amount of 
 $1,000, by any person or persons, firm or company, publish- 
 ing any newspaper, magazine, review, or other literary, sci- 
 entific, news publication, issued periodically, shall be exempt 
 from duty : and provided further, that all newspapers whose 
 circulation does not exceed 2,000 copies shall be exempted 
 from all taxes for advertisements. 
 
6 6 
 
 THE NATIONAL TAX LAW. 
 
 XII. — INCOME DUTY. 
 
 OLD LAW EEPEALED. 
 
 Sec. 89. And he it further enacted , That foi the purpose 
 of modifying and re-enacting, as hereinafter provided, so much 
 of an act, entitled “ An act to provide increased revenue from 
 imports, to pay interest on the public debt, and for other pur- 
 poses,” approved 5th of August, 1861, as relates to income 
 tax, that is to say, sections 49, 50 — except so much thereof 
 as relates to the selection and appointment of depositaries — 
 and 51 , he, and the same are hereby repealed. 
 
 TAX ON SALARIES, INCOME, ETC. 
 
 Sec. 90. And he it further enacted , That there shall he levied, 
 collected and paid annually, upon the annual gains, profits or 
 income .of every person resi ding in the United States, whether 
 derived from any kind' Of property, rents, interest, dividends, 
 salaries, or from any profession, trade, employment or vocation 
 carried on in the United States or elsewhere, or from any 
 other source whatever, except as hereinafter mentioned, if 
 such annual gains, profits or income exceed the sum of $600, 
 [see Amended Act, Section 11, for further privilege of exemp- 
 tion,] and do not exceed the sum of $10,000, a duty of three per 
 centum on the amount of such annual gains, profits or income 
 over and above the said sum of $600 ; if said income exceeds 
 the sum of $10,000, a duty of five per centum upon the amount 
 thereof exceeding $600 ; and upon the annual gains, profits 
 or income, rents and dividends accruing upon any property, 
 securities and stocks owned in tint. United States by any_citi- 
 zen of the United States residing abroad, except as herem- 
 after mentioned, ‘Snd not in tile' employment of the Govern- 
 ment of the United States, there shall be levied, collected and 
 paid a duty of five per centum. 
 
 Sec. 91. And he it, further enacted. That in estimating said 
 annual gains, profits or income, whether s ubje ct to a duty, 
 as provided in this act, of three, per centum, or of fivejur 
 centum, all other national, State and local taxes lawfully 
 assessed upon the property or other sources of income of any 
 person, as aforesaid, from which said annual gains, profits or 
 income of such person is or should be derived, shall be first 
 deducted from the gains, profits or income of the person oi 
 persons who actually pay the same, whether owner or tenant, 
 and all gains, profits or income derived from salaries of officers, 
 or payments to persons in the civil, military, naval or other 
 service of the United States, including senators, represen- 
 tatives and delegates in Congress, above six hundred dollars, 
 or derived from interest or dividends on stock, capital, or 
 deposits in any bank, trust company or savings institution, 
 insurance, gas, [the word gas is stricken out by the Amended 
 Act,] bridge, express, telegraph, steamboat, ferryboat, or 
 railroad company, or corporation, or on any bonds or 
 
rsr CASE OF NON-PAYMENT of duty. 
 
 67 
 
 other evidences of indebtedness of any railroad company or 
 other corporation, -which shall have been assessed and paid by 
 said banks, trust companies, savings institutions, insurance, 
 gas, bridge, telegraph, steamboat, ferryboat, express or rail- 
 road companies, as aforesaid, or derived from advertisements, 
 or on any articles manufactured, [“ or on any articles manufac- 
 tured” is stricken out by the Amended Act,] upon which specific 
 ■ stamp or ad valorem duties shall have been directly assessed or 
 paid, shall also be deducted ; and the duty herein provided for 
 shall be assessed and collected upofl the income for the year 
 ending the 31st day of December next preceding the time for 
 levying and collecting said duty; that is to say, on the 1st 
 day of May, 1863, and in each year thereafter : Prodded , that 
 upon such portion of said gains, profits or income, whether 
 subject to a duty as provided in this act of three per centum 
 or five per centum, which shall be derived from interest upon 
 notes, bonds, or other securities of the United States, there 
 shall be levied, collected and paid a duty* not exceeding one 
 and one-lialf of one per centum, anything in this act to the 
 contrary notwithstanding. 
 
 IN CASE OF NON-PAYMENT OF DUTY. 
 
 Sec. 92. And be it further enacted , That the duties on in- 
 comes herein imposed shall be due and payable on ofi'TnTore 
 tTTe”oOth day of June, in the year 1863, and in each year there- 
 after until and including the year 1866, and no longer ; and 
 to any sum or sufns annually due and unpaid for thirty days 
 after the thirtieth of June, as aforesaid, and for ten days after 
 demand thereof by the collector, there shall be levied in addi- 
 tion thereto, the sum of Jive per centum on the amount of 
 duties unpaid, as a penalty, except from the estates of de- 
 ceased and insolvent persons ; and if any person or persons, 
 or party, liable to pay such duty, shall neglect or refuse to 
 pay the same, the amount due shall be a lien in favor of the 
 United States from the time it was so due until paid with the 
 interest, penalties and costs that may accrue in addition there- 
 to, upon all the property, and rights to property, stocks, secu- 
 rities, and debts of every description, from which the income 
 upon which said duty is assessed or levied shall have accrued 
 or may or should accrue ; and in default of the payment of 
 said duty for the space of thirty days, after the same shall 
 have become due, and bo demanded, as aforesaid, said lien 
 may be enforced by distraint upon such property, rights to 
 property, stocks, securities and evidences of debt, by whom- 
 soever holden ; and for this purpose the Commissioner of In- 
 ternal Revenue, upon the certificate of the collector or deputy 
 collector that said duty is due and unpaid for the space of 
 ten days after notice duly given of the levy of such duty, shall 
 issue a warrant in form and manner to be prescribed by 
 said Commissioner of Internal Revenue, under the directions 
 
08 
 
 THE NATIONAL TAX LAW. 
 
 of the Secretary of the Treasury, and by virtue of such war- 
 rant there may be levied on such property, rights to property, 
 stocks, securities and evidences of debt, a further sum, to be 
 fixed and stated in such warrant, over and above the said 
 annual duty, interest and penalty for non-payment, sufficient 
 for the fees’ and expenses of such levy. And in all cases of 
 sale, as aforesaid, the certificate of such sale by the collector 
 or deputy collector of the sale, shall give title to the pur- 
 chaser, of all right, title and interest of such delinquent in and 
 to such property, whether ^he property be real or personal ; 
 and where the subject of sale shall be stocks, the certificate 
 of said sale shall be lawful authority and notice to the proper 
 corporation, company or association, to record the same on 
 the books or records, in the same manner as if transferred 
 or assigned by the person or party holding the same, to issue 
 new certificates of stock therefor in lieu of any original or prior 
 certificates, which shall be void whether canceled or not; 
 and said certificates of sale of the collector or deputy col- 
 lector, where the subject of sale shall be securities or other evi- 
 dences of debt, shall be good and valid receipts to the person 
 or party holding the same, as against any person or persons, 
 or other party holding, or claiming to hol'd, possession of such 
 securities or other evidences of debt. 
 
 TAX ON -GUARDIANS, EXECUTORS, ETC- 
 
 Sec. 93. And be it further enacted , That it shall be the 
 duty of all persons of lawful age, and all guardians and trus- 
 tees, whether such trustees are so by virtue of their office as 
 executors, administrators, or other fiduciary capacity, to 
 make return in the list or schedule, as provided in this .act, 
 to the proper officer of internal revenue, of the amount of his 
 or her income, or the income of such minors or persons as 
 may be heliT in trust as aforesaid, according to the require- 
 ments hereinbefore stated, and in case of neglect or refusal to 
 make such return, the assessor or assistant assessor shall 
 assess the ammount of his or her income, and proceed there- 
 after to ‘collect the duty thereon in the same manner as is 
 provided for in other cases of neglect and refusal to furnish 
 lists or schedules in the general provisions of this act, where 
 not otherwise incompatible, and the assistant assessor may in- 
 crease the amount of the list or return, or of any' party making 
 such return, if he shall be satisfied that the same is under 
 stated: Provided , that any party, in his or her own behalf, or 
 as guardian or trustee, as aforesaid, shall be permitted to de- 
 clare, under oath or affirmation, the form and manner of 
 which shall be prescribed by the Commissioner of Internal 
 Revenue, that he or she was not possessed of an income of 
 $000, liable to be assessed according to the provisions of this 
 act, or that he or she has been assessed elsewhere and the 
 same year for an income duty, under authority of the United 
 
STAMP DUTIES. 
 
 69 
 
 States, and shall thereupon he exempt from an income duty; 
 or, if the list or return of any party shall have been increased 
 by the assistant assessor, in manner as aforesaid, he or she 
 may be permitted to declare, as aforesaid, the amount of his 
 or her annual income, or the amount held in trust, as afore- 
 said, liable to be assessed, as aforesaid, and the same so de- 
 clared shall be received as the sum upon which duties are to 
 be assessed and collected. [This section is modified so far as 
 relates to neglect or refusal to make returns. See Amended Act 
 “ General Amendments.”] 
 
 Xin.— STAMP DUTIES* 
 
 THE DUTY. 
 
 Sec. 94 And be it further enacted , That on and after the 
 first day of October, 1862, there shall be levied, collected and 
 paid, for and in respect of the several instruments, matters 
 and things mentioned, and described in the schedule (marked <5es- 
 B), hereunto annexed, or for or in respect of the vellum, < 
 
 parchment, or paper upon which such instruments, matters, oi 
 things, or any of them, shall be written or printed, by any 
 person or persons, or party who shall make, sign, or issue the 
 same, or for whose use or benefit the same shall be made, 
 signed or issued, the several duties or sums of money set 
 down in figures against the same respectively, or otherwise 
 specified or set forth in the said schedule. [See Amended Act, 
 
 “ Stamp Duties,” for important additions to the schedule B, and 
 constructions of the law regulating the use of stamps.] 
 
 PENALTY FOR NON-STAMP. 
 
 Sec. 95. And be it further enacted , That if any person oi 
 persons shall make, sign, or issue, or cause to be made, signed, 
 or issued, any instrument, document, -or paper of any kind, 
 of description whatsoever, without the same being duly 
 stamped for denoting the duty hereby imposed thereon, or 
 without having thereupon an adhesive stamp to denote said 
 duty, such person or persons shall incur a penalty of $50, and 
 such instrument, document, or paper, as aforesaid, shall be 
 deemed invalid and of no effect. [See Amendment of July 14, 
 
 1862, as given on page 81. See also tbe Amended Law , Section 
 16, for a provisional clause, extending the time for non-stamp to 
 June 1st, 1863.] 
 
 STAMPS NON- CONVERTIBLE. 
 
 Sec. 96. And be it further enacted , That no stamp appro- 
 priated to denote the duty charged on any particular instru- 
 ment, and bearing the name of such instrument on the face 
 thereof, shall be used for denoting any other duty of the same 
 amount, or, if so used, the same shall be of no avail. 
 
 SeC: 97. And be it further enacted , That no vellum, parch- 
 ment, or paper, bearing a stamp appropriated by name to any 
 
 ♦See the “Tax Law Decisions ” (Beadle’s Dime Edition) for a complete 
 Summary of Stamps, Duties, etc., and for special constructions regulating 
 their use. 
 
70 
 
 THE NATIONAL TAX LAW. 
 
 particular instrument, shall be used for any other purpose, or, 
 if so used, the same shall he of no avail. 
 
 PENALTIES FOR FORGERY OF STAMPS. 
 
 Sec. Q8. And be it further enacted. That if any person shall 
 forge or counterfeit, or cause or procure to be forged or coun- 
 terfeited, any stamp or die, or any part of any stamp or die, 
 which shall have been provided, made or used in pursuance 
 of this act, or shall forge, counterfeit, or resemble, or cause or 
 procure to be forged, counterfeited or resembled, the impres- 
 sion or any part of the impression, of any such stamp or die, 
 as aforesaid, upon any vellum, parchment or paper, or shall 
 stamp or mark, or cause or procure to be stamped or marked, 
 any vellum, parchment, or paper, with any such forged or 
 counterfeited stamp or die, or part of any stamp or die, as 
 aforesaid, w r ith intent to defraud the United States of any of 
 the duties hereby imposed, or any part thereof, or if any per- 
 son shall utter or sell, or expose to sale, any vellum, parch- 
 ment or paper, article or thing, having thereupon the im- 
 pression of any. such counterfeited stamp or die, or any part of 
 any stamp or die, or any such forged, counterfeited or resem- 
 bled impression or part of impression, as aforesaid, knowing 
 the same respectively to be forged, counterfeited, or resem- 
 bled ; or if any person shall knowingly use any stamp or die 
 which shall have been so provided, made or used, as afore- 
 said, with intent to defraud the United States; or if any per- 
 son shall fraudulently cut, tear or get off, or cause or procure 
 to be cut, torn or got off, the impression of any stamp or die 
 which shall have been provided, made or used in pursuance 
 of this act, from any vellum, parchment, or paper, or any in- 
 strument or writing charged or chargeable with any of the 
 duties hereby imposed; then and in every such case, every 
 person so offending, and every person knowingly and willfully 
 aiding, abetting, or assisting in committing any such offense 
 as aforesaid, shall be deemed guilty of felony, and shall, on 
 conviction thereof, forfeit the said counterfeit stamps and the 
 articles upon which they are placed, and be punished by fine 
 not exceeding one thousand dollars, and by imprisonment and 
 confinement to hard labor not exceeding five years. 
 
 STAMPS TO BE CANCELED AND DESTROYED BY FIRST USE. 
 
 Sec. 99. And be it further enacted, That in any and all 
 cases where an adhesive stamp shall be used for denoting 
 any duty imposed by this act, except as hereinafter provided, 
 the person using or affixing the same shall write thereupon 
 the initials of liis name, and the date upon which the same shall 
 be attached or used, so that the same may not again be used. 
 And if any person shall fraudulently make use of an adhesive 
 stamp to denote any duty, imposed by this act without so 
 effectually, canceling and obliterating such stamp, except as 
 before mentioned, he, she or they shall forfeit the sum of $50: 
 
STAMPS, DRAFTS, ETC. 
 
 71 
 
 Provided, nevertheless, that any proprietor or proprietors of 
 proprietary article or articles subject to stamp duty under 
 schedule C of this act, shall have the privilege of furnishing, 
 without expense to the United States, in suitable form, to 
 be approved by the Commissioner of Internal Revenue, his or 
 their owu dies or designs for stamps to be used thereon, to be 
 retained in the possession of the Commissioner of Internal 
 Revenue for his or their separate use, which shall not be 
 duplicated to any other person. That in all cases where such 
 stamp is used, instead of his or their writing, his or their ini- 
 tials, and the date thereon, the said stamp shall be so affixed 
 on the box, bottle or package, that in opening the same, or 
 using the contents thereof, the said stamp shall be 'effectually 
 destroyed ; and in default thereof, shall be liable to the same 
 penalty imposed for neglect to affix said stamp, as hereinbe- 
 fore prescribed in this act. Any person who shall fraudu- 
 lently obtain or use any of the aforesaid stamps or designs 
 therefor, and any person forging or counterfeiting, or causing 
 or procuring the forging or counterfeiting any representation, 
 likeness, similitude or colorable imitation of the said last 
 mentioned stamp, or any engraver or printer who shall sell 
 or give away said stamps, or selling the same, or being a mer- 
 chant, brokex - , peddler, or person dealing, in whole or in part, 
 in similar goods, wares, merchandise, manufactures, prepara- 
 tions, or articles, or those designed for similar objects or pur- 
 poses, shall have knowingly or fraudulently in his, her or their 
 possession any such forged, counterfeited likeness, similitude 
 or colorable imitation of the said last mentioned stamp, 
 shall be deemed guilty of a misdemeanor, and upon conviction 
 thereof, shall be subject to all the penalties, fines and forfeitures 
 prescribed in section 93 [changed by Amended Act to “ 98.” 
 Bee Amended Act “ General Amendments”] of this act. 
 
 DRAFTS, ETC., PENALTY FOR NEGLECT TO STAMP. 
 
 Sec. 100. And he it further enacted, That if any person 
 or persons shall make, sign, or issue, or cause to be made, 
 signed, or issued, or shall accept or pay, or cause to be 
 accepted or paid, with design to evade the payment of any 
 stamp duty, any bill of exchange, draft or order, or promis- 
 sory note for tlie‘ payment of money, liable to any of the 
 duties imposed by this act, without the same being duly 
 stamped, or having thereupon an adhesive stamp for denoting 
 the duty hereby charged thereon, he, she, or they shall, for 
 every such bill, draft, order, or note, forfeit the sum of two 
 hundred dollars. 
 
 Sec. 101. And he it further enacted, That the acceptor or 
 acceptors of any bill of exchange or order for the 'payment 
 of any sum of money drawn, or purporting to be drawn, in 
 any foreign country, but payable in the United States, shall, 
 before paying or accepting the same, place thereupon a stamp, 
 
73 
 
 THE NATIONAL TAX LAW. 
 
 indicating the duty upon the same, as the law requires 
 for inland bills of exchange, or promissory notes ; and 
 no bill of exchange shall be paid or negotiated without 
 such stamp, and if any person shall pay or negotiate, or offer 
 in payment, or receive or take in payment, any such draft or 
 order, the person or persons so offending sliall'forfeit the sum 
 of $100. 
 
 wno SHALL SELL STAMPS. 
 
 Sec. 103. And he it further enacted , That the Commissioner 
 of Internal Revenue be, and is hereby authorized to sell to 
 and supply collectors, deputy collectors, postmasters, sta- 
 tioners, or any other persons, at his discretion, with adhesive 
 stamps or stamped paper, vellum, or parchment, as herein 
 provided for, upon the payment, at the time of delivery, of 
 the amount of duties said stamps, stamped paper, vellum, or 
 parchment, so sold or supplied, represent, and may thereupon 
 allow and deduct from [the words “allow and deduct 
 from” are changed by the Amended Act to allow upon,] 
 the aggregate amount of such stamps, as aforesaid, __ the 
 sum of not exceeding five per centum as commission to 
 the* collectors, postmasters, stationers, or other purchasers ; 
 but the cost of any paper, vellum, or parchment shall be 
 added to the amount, after deducting the allowance of per 
 centum as aforesaid : [see Amended Act for modification 
 of this sentence] Provided , that no commission shall be 
 allowed on any sum or sums so sold or supplied of less 
 amount than $50. And provided , further , that any proprie- 
 tor or proprietors of articles named in schedule C, 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 
 allowed the following discounts [this word “ discounts ” is 
 changed to commissions by the Amended Act], namely : On 
 amounts purchased at one time of not less than $50 nor more 
 than $500, five per centum; on amounts over $500, ten per 
 centum. The Commissioner of Internal Revenue may from 
 time to time make regulations for the allowance of such of the 
 stamps issued under the provisions of this act as may have 
 been spoiled or rendered useless or unfit for the purpose in- 
 tended, or for which the owner may have no use, or which 
 through mistake may have been improperly or unnecessarily 
 used, or where the rates or duties represented thereby have been 
 paid in error or remitted, and such allowance shall be made 
 either by giving other stamps in lieu of the stamps so allowed 
 for, or by repaying the amount or value, after deducting there- 
 from, in case of repayment, the sum of five per centum to the 
 owner thereof. 
 
 SPECIAL EXEMPTIONS. 
 
 Sec. 103. And he it further enacted , That it shall be law- 
 ful for any person to present to the Commissioner of Internal 
 
TELEGRAPHIC DISPATCHES, ETC. 
 
 73 
 
 Revenue any instrument, and require liis opinion whether ot 
 not the same is chargeable with any duty; and if the said 
 Commissioner shall be of opinion that such instrument is not 
 chargeable with any stamp duty, it shall be lawful for iiim, 
 and he is hereby required, to impress thereon a particular 
 stamp, to be provided for that purpose, with such word or 
 words or device thereon as he shall judge proper, which 
 shall signify and denote that such instrument is not charge- 
 able with any stamp duty; and every such instrument upon 
 which the said stamp shall be impressed shall be deemed to 
 be not so chargeable, and shall be received in evidence in all 
 courts of law or equity, notwithstanding any objections made 
 to the same, as being chargeable with stamp duty, and not 
 stamped to denote the same. 
 
 ALL TELEGRAPHIC DISPATCHES TO BE STAMPED. 
 
 Sec. 104. And be it farther enacted , That on and after the 
 date on which this act shall take effect, no telegraph company 
 or ITs~agent or employee shall receive from any person or 
 transmit to any person any dispatch or message without an 
 adhesive stamp, denoting the duty imposed by this act, being 
 affixed to a copy thereof, or having the same stamped there- 
 upon, and in default thereof, shall incur a penalty of $10 : Pro- 
 vided, , that only one stamp shall be required, whether sent 
 through one or more companies. 
 
 ALL EXPRESS PACKAGES TO BE STAMPED.* 
 
 Sec. 105. And be it further enacted. That on and after the 
 date on which this act shall take effect, no express company 
 or its agent or employee shall receive for transportation from 
 any person, any bale, bundle, box, article, or package of any 
 description, without either delivering to the consignor thereof 
 a printed receipt, having stamped or affixed thereon a stamp 
 denoting the duty imposed by this act, or without affixing 
 thereto an adhesive stamp or stamps denoting such duty, and 
 in default thereof shall incur a penalty of $10 : Provided, that 
 but one stamped receipt or stamp shall be required for each 
 shipment from one party to another party at the same time, 
 whether such shipment consists of one or "more packages : 
 and provided also, that no stamped receipts or stamp shall be 
 required for any bale, bundle, box, article, or package trans- 
 ported for the Government, nor for such bales, bundles, boxes, 
 or packages as are transported by such companies without 
 charge thereon. 
 
 SCHEDULE C DUTIES. 
 
 Sec. 106. And be it further enacted, That all the provisions 
 of this act relating to dies, stamps, adhesive stamps, and stamp 
 duties, shall extend to and include (except where manifestly 
 
 * This section is abolished so far as all stamps are concerned — the 
 express companies, instead of stamps, pay a tax of 2 per cent, on gross 
 receipts. See Amended Act, Section 10. 
 
74 
 
 THE NATIONAL TAX LAW. 
 
 inapplicable) all the articles or objects enumerated in schedule 
 marked C, subject to stamp duties, and apply to the provisions 
 in relation thereto. 
 
 PATENT MEDICINES, ETC. 
 
 Sec. 107. And be it further enacted , That on and after the 
 1st day of August, 1862, no person or persons, lirms, compa- 
 nies, or corporations shall make, prepare and sell, or remove 
 for consumption or sale, drugs, medicines, preparations, com- 
 positions, articles or things, including perfumery, cosmetics, 
 and playing-cards, upon which a duty is imposed by this act, 
 as enumerated and mentioned in schedule C, without affixing 
 thereto an adhesive stamp or label denoting the duty before- 
 mentioned, and in default thereof shall incur a penalty of $10 : 
 Provided, that nothing in this act contained shall apply to any 
 uncompounded medicinal drug or chemical, nor to any medi- 
 cine compounded according to the United States or other 
 national pharmacopoeia, nor of which the full and proper 
 formula is published in either of the dispensatories, formula- 
 ries, or text-books in common use among physicians and 
 apothecaries, including homoepathic and eclectic, or iu any 
 pharmaceutical journal now used by any incorporated college 
 of pharmacy, aud not sold or offered for sale, or advertised 
 under any other name, form, or guise than that under which 
 they may be severally denominated and laid down in said 
 pharmacopoeias, dispensatories, text-books, or journals, as afore- 
 said, nor to medicines sold to or for the use of any person 
 which may be mixed and compounded specially for said per- 
 sons, according to the written recipe or prescription of any 
 physician or surgeon. 
 
 PENALTY FOR BASE USE OF ST AMT. 
 
 Sec. 108. And be it further enacted, That every manufac ; 
 turer or maker of any of the articles for sale mentioned in 
 schedule C, after the same shall have been so made, and the 
 particulars hereinbefore required as to stamps have been com- 
 plied with, who shall take off, remove or detach, or cause or 
 permit, or suffer to be taken off, or removed or detached any 
 stamp, or who shall use any stamp, or any wrapper or cover to 
 which any stamp is affixed, to cover any other article or com- 
 modity than that originally contained iti such wrapper or cover, 
 with such stamp when first used, with the intent to evade the 
 stamp duties, shall for every such article, respectively, in respect 
 of which any such offense' shall be committed, be subject to a 
 penalty of $50, to be recovered, together with the costs there- 
 upon accruing, and every such article or commodity as afore- 
 said shall also be forfeited. 
 
 PENALTY FOR ATTEMPT TO EVADE, ETC. 
 
 Sec. 109. And be it further enacted, That every maker or 
 manufacturer of any of the articles or commodities mentioned 
 in schedule C, as aforesaid, who shall sell, send out, remove 
 
LEGACIES AND DISTRIBUTIVE SHARES. 
 
 75 
 
 or deliver any article or commodity, manufactured as afore- 
 said, before the duty thereon shall have been fully paid, by 
 fixing thereon the proper stamp, as in this act provided, or mho 
 shall hide or conceal, or cause to be hidden or concealed, or 
 mho shall remove or convey amay, or deposit, or cause, to 
 be removed or conveyed amay from or deposited in any place, 
 any such article or commodity, to evade the duty chargeable 
 thereon, or any part thereof, shall be subject to a penalty of 
 $100, together with the forfeiture of any such article or com- 
 modity : Provided , that medicines, preparations, compositions, 
 perfumery and cosmetics, upon which stamp duties are required 
 by this act, may, when intended for exportation, be manufac- 
 tured and sold, or removed without having stamps affixed 
 thereto, and without being charged with duty, as aforesaid ; 
 and every manufacturer or maker of any article, as aforesaid, 
 intended for exportation, shall give such bonds and be subject 
 to such rules and regulations to protect the revenue against 
 fraud as may be from time to time prescribed by the Secretary 
 of the Treasury. 
 
 MONTHLY STATEMENTS REQUIRED. 
 
 Sec. 110. And be it further enacted , That every manufac- 
 turer or maker of any of the articles or commodities, as afore- 
 said, or his chief workman, agent or superintendent, shall at 
 the end of each and every month make and sign a declaration 
 in writing that no such article or commodity, as aforesaid, 
 has, during such preceding month, or time when the last, dec- 
 laration was made, been removed, carried or sent, or caused 
 or suffered, or known to have been removed, carried or sent 
 from the premises of such manufacturer or maker, other than 
 such as have deen duly taken account of and charged with 
 the stamp duty, on pain of such manufacturer or maker for- 
 feiting for every refusal or neglect to make such declaration, 
 $100; and if any such manufacturer or maker, or his chief 
 workman, agent or superintendent, shall make any false or 
 untrue declaration, such manufacturer or maker, or chief 
 workman, agent or superintendent, making the same, shall for- 
 feit $500. 
 
 See Sc hedules B and C, which are a part of section 110. 
 
 XIV.— LEGACIES AND DISTRIBUTIVE SHARES OF 
 PERSONAL PROPERTY. 
 
 EXECUTORS, TRUSTEES, ETC.. HOW LIABLE. 
 
 Sec. 111. And be it further enacted , That any person or per- 
 sons having in charge or trust, as administrators, executors or 
 trustees, of any legacies or distributive shares arising from per- 
 sonal property, of any kind whatsoever, where tne whole amount 
 of such personal property, as aforesaid, shall exceed the sum of 
 $1,000 in actual value, passing from any person who may die 
 
70 
 
 THE NATIONAL TAX LAW. 
 
 after the passage of this act possessed of such property, either by 
 will or by the intestate laws of any State or Territory, or any part 
 of such property or interest therein, transferred by deed, grant, 
 bargain, sale or gift, made or intended to take effect in possession 
 or enjoyment after the death of the granter or bargainer, to any 
 person or persons, or to any body or bodies politic or corporate, 
 in trust or otherwise, shall be, and hereby are, made subject to a 
 duty or tax, to be paid to the United States as follows, that is 
 to say : 
 
 1. Where the person or persons entitled to any beneficial 
 interest in such property shall be the lineal issue or lineal 
 ancestor, brother or sister, to the person who died possessed 
 of such property, as aforesaid, at and after the rate of 75 cents 
 for each and every hundred dollars of the clear value of such 
 interest in such property. 
 
 2. Where the person or persons entitled to any beneficial 
 interest in such property shall be a descendant of a brother 
 or sister of the person who died possessed, as aforesaid, 
 and after the rate of §1.50 for each and every hundred dol- 
 lars of the clear value of such interest. 
 
 3. Where the person or persons entitled to any beneficial 
 interest in such property shall be a brother or sister of the 
 father or mother, or a descendant of a brother or sister of the 
 father or mother of the person Who died possessed, as afore- 
 said, at and after the rate of §3 for each and every hundred 
 dollars of the clear value of such interest. 
 
 4. Where the person or persons entitled to any beneficial 
 interest in such property shall be a brother or sister of the 
 grandfather or grandmother, or a descendant of the brother 
 or sister of the grandfather or grandmother of the person 
 who died possessed as aforesaid, at and after the rate of §4 
 for each and every hundred dollars of the clear value of such 
 interest. 
 
 5. Where the person or persons entitled to any beneficial 
 interest in such property shall be in any other degree or col- 
 lateral consanguinity than is hereinbefore stated, or shall be 
 a stranger in blood to the person who died possessed, as 
 aforesaid, or shall be a body politic or corporate, at and after 
 the rate of $5 for each and every $100 of the clear value of 
 such interest : Provided , that all legacies or property passing 
 by will or by the laws of any State or Territory, to husband 
 or wife of the person who died possessed, as aforesaid, shall be 
 exempt from tax or duty. 
 
 IIOW TAX SHALL BE PUD — PENALTIES FOR ATTEMPT TO 
 EVADE, ETC. 
 
 Sec. 112. And be it further enacted , That the tax or duty 
 aforesaid shall be a lien and charge upon the property of even- 
 person who may die as aforesaid, until the same shall be fully 
 
TAXES, HOW PAID. 
 
 77 
 
 paid to and discharged by the Unitbd States ; and every 
 executor, administrator, or other person who may take the 
 burden or trust of administration upon such property shall, 
 after taking such burden or trust, and before paying and dis- 
 tributing any portion thereof to the legatees or any parties 
 entitled to beneficial interest therein, pay to the collector or 
 deputy collector of the district, [of which the deceased person 
 was a resident — see Amended Act,] the amount of the duty or 
 tax, as aforesaid, and shall also make and render to the assist- 
 ant assessor of the district, a schedule, list, or statement of the 
 amount of such property, together with the amount of duty 
 which has accrued or should accrue thereon, verified by his 
 oath or affirmation, to be administered and certified thereon 
 by some magistrate or officer having lawful power to admin- 
 ister such oaths, in such form and manner as may be pre- 
 scribed by the Commissioner of Internal Revenue, which 
 schedule, list, or statement shall contain the names of each 
 and every person entitled to any beneficial interest therein, 
 together with the clear value of such interest, which schedule, 
 list, or statement shall be by him delivered to such collector ; 
 and upon such payment and delivers of such schedule, list, or 
 statement, said collector or deputy collector shall grant to such 
 person paying such duty or tax a receipt or receipts for the 
 same in duplicate which shall be prepared as is hereinafter pro- 
 vided ; such receipt or receipts, duly signed and delivered by 
 such collector or deputy collector, shall be sufficient evidence 
 to entitle the person who paid such duty or tax as having taken 
 the burden or trust of administe ri ng such property or per- 
 sopaL.estate to be .allowed for such payment by th e person or 
 p ersons e ntitled to the beneficial interest in respect to which 
 such tax or duty was paid; and such person administering' 
 such property or personal estate shall be credited and allowed 
 such payment by every tribunal which, -by the laws of any 
 State or Territory, is or may be empowered to decide upon and 
 settle the accounts of executors and administrators ; and, in 
 case such person who has taken the burden or trust of ad- 
 ministering upon any such property, or personal estate, shall 
 refuse or neglect to pay the aforesaid duty or tax to the col- 
 lector or deputy collector, as aforesaid, within the time here- 
 inbefore provided, or shall neglect or refuse to deliver to said 
 collector or deputy collector the schedule, list, or statement of 
 such legacies, property, or personal estate, under oath, as afore- 
 said, or shall deliver to said collector or deputy collector a 
 false schedule or statement of such legacies, property or per- 
 sonal estate, or give the names and relationship of the persons 
 entitled to beneficial interests therein untruly, or shall not truly 
 aud correctly set forth and state therein the clear value of 
 such beneficial interest ; or where no administration upon such 
 property or personal estate shall have been granted or allowed 
 
78 
 
 THE NATIONAL TAX LAW. ■ 
 
 under existing laws, the proper officer of the United States 
 shall commence such proceedings in law or equity before any 
 court of the United States as may he proper and necessary to 
 enforce and realize the lien or charge upon such property or 
 personal estate, or any part thereof, for which such tax or 
 duty has not been truly and justly paid. Under such pro- 
 ceedings the rate of duty or tax enforced shall he the highest 
 rate imposed or assessed by this act, and shall be in the name 
 of the United States against such person or persons as may 
 have the actual or constructive custody or possession of such 
 property or personal estate, or any part thereof, and shall 
 subject such property or personal estate or any portion of 
 the same, to be sold upon the judgment or decree of such 
 court, and from the proceeds of such sale, the amount of such 
 tax or duty, together with all costs and expenses of every 
 description to be allowed by such court, shall be first paid, ancl 
 the balance, if any, deposited according to the order of such 
 court, to be paid under its direction to such person or persons 
 as shall establish their lawful title to the same. The deed or 
 deeds, or any proper conveyance of such property or personal 
 estate, or any portion ther^tf, so sold under such judgment or 
 decree, executed by the officer lawfully charged with carrying the 
 same into effect, shall vest in the purchaser thereof, all the "title 
 of the delinquent to the property or personal estate, sold under 
 and by virtue of such judgment or decree, and shall release every 
 other portion of such property or personal estate from the 
 lien or charge thereon created by this act. And every per- 
 son or persons, who shall have in his possession, charge, or 
 custody, any record, file, or paper containing or supposed to 
 contain any information concerning such property or personal 
 estate, as aforesaid, passing from any person who may die as 
 aforesaid, shall exhibit the same at the request of the collector 
 of the revenue, his deputy, or agent, and to any law officer 
 of the United States in the performance of his' duty under 
 this act, his deputy or agent, who may desire to examine the 
 same; and if any such person, having in his possession, 
 charge, or custody, any such records, files, or papers, shall re- 
 fuse or neglect to exhibit the same on request, as aforesaid, 
 he shall forfeit and pay the sum of $500; and in case of 
 any delinquency in making the schedule, list, or statement, or 
 in the payment of the duty or tax accruing, or which should 
 accrue thereon, the assessment and collection shall be made 
 as provided for in the general provisions of this act : Provided , 
 in all legal controversies where such deed or title shall be the 
 subject of judicial investigation the recital in said deed shall 
 he presumed to be true, and- that the requirements of the law 
 had been complied wit h by the officers of the Government 
 
 INCORPORATED PKOPEP.TY — WHEN DUTY SHALL BE PAID. 
 
 Sec. 113. And be it farther enacted , That whenever, by this 
 
• ALLOWANCE AND DRAWBACK. 
 
 79 
 
 act any license, duty, or tax of any description lias been imposed 
 on any corporate body, or property of any incorporated com- 
 pany, it shall be lawful for ihe Commissioner of Internal 
 Revenue to describe and determine in what district such tax 
 shall be assessed and collected, and to what officer thereof the 
 official notices required in that behalf shall be given, and of 
 whom payment of such tax shall be demanded. 
 
 PENALTY FOR ATTEMPTED FRAUD. 
 
 Sec. 114. And be it farther enacted , That all articles upon 
 which duties are imposed by the provisions of this act, which 
 shall be found in the possession of any person or persons for 
 the purpose of being sold by such person or persons in fraud 
 thereof, and with the design to avoid payment of said duties, 
 may be seized by any collector or deputy collector who shall 
 have reason to believe that the same are possessed for the 
 purpose aforesaid, and the same shall be forfeited to the 
 United States. And the proceedings to enforce said forfeiture 
 shall be in the nature of a proceeding in rem in the Circuit 
 or District Court of the United States for the district where 
 such seizure is made, or in any other court of competent 
 jurisdiction. And any person who shall have in his posses- 
 sion any such articles for the purpose of selling the same with 
 the design of avoiding payment of the duties imposed thereon 
 by this act, shall be liable to a penalty of $100, to be re- 
 covered as hereinbefore provided. 
 
 XV.— FROM WHAT MOXEYS COLLECTORS, ETC., 
 ARE TO BE PAID. -s. 
 
 Sec. 115. And be it further enacted, That the pay of the 
 assessors, assistant assessors, collectors, and deputy collectors, 
 shall be paid out of the accruing internal duties or taxes 
 before the same is paid into the treasury, according to such 
 regulations as the Commissioner of Internal Revenue, under 
 the direction of the Secretary of the Treasury, shall pre- 
 scribe; and for the purpose of paying the Commissioner of 
 Internal Revenue and clerks, procuring dies, stamps, adhesive 
 stamps, paper, printing forms and regulations, advertising, and 
 any other expenses of carrying this act into effect, the sum of - 
 $500,000 be, and hereby is, appropriated, or so much thereof 
 as may be necessary. 
 
 XVI. — ALLOWANCE AND DRAWBACK.* 
 
 ON WHAT ARTICLES AND WHEN. 
 
 Sec. 116. And be it further enacted, That from and after 
 the date on which this act takes effect there shall be an 
 allowance or drawback on all articles on which any internal 
 * For special provisions regardiug Drawbacks, see the Amended Act, 
 Section 35, also Section 36. 
 
 3 o /£"& *f- 
 
80 
 
 THE NATIONAL TAX LAW. 
 
 duty or tax shall have been paid, except raw or unmanufactured 
 cotton, equal in amount to the duty or tax paid thereon, 
 and no more, when -exported, the Evidence that any such 
 duty or tax has been paid, to bed'urnished to the satisfaction 
 of the Commissioner of Internal Revenue by such person 
 or persons as shall claim the allowance or drawback, and 
 the amount to be ascertained under such regulations as shall, 
 from time to time, be prescribed by the Commissioner of 
 Internal Revenue, under the direction of the Secretary of the 
 Treasury, and the same shall be paid by the warrant of the 
 Secretary of. the Treasury, on the Treasurer of the United 
 Slates out of any money arising from internal duties not 
 otherwise appropriated : Provided, that no allowance or draw- 
 back shall be made or had for- any amount claimed or 
 due less than $20, any thing in this act to the contrary 
 notwithstanding. And provided further, that an_v certificate 
 or drawback for goods exported issued in pursuance of the 
 provisions of this act, may, under such regulations as may be 
 prescribed by the Secretary of the Treasury, be received by 
 the collector or his deputy in payment of duties under this 
 act ; and the Secretary of the Treasury may make such regu- 
 lations with regard to the form of said certificates, and the issu- 
 ing thereof as in his judgment may be necessary. And, provided 
 further, that in computing the allowance or drawback upon 
 articles manufactured' exclusively of cotton, when exported, 
 there shall be allowed, in addition to the three per centum 
 duty which shall have been paid on such articles, a draw- 
 back of five mills per pound upon such articles, in all cases 
 where the duty imposed by this act upon the cotton used in the 
 manufacture thereof has been previously paid ; the amount of 
 said allowance to be ascertained in such manner as may be pre- 
 scribed by the Commissioner of Internal Revenue, under the 
 direction of the Secretary of the Treasury.* 
 
 PENALTY FOR ATTEMPTED FRAUD. 
 
 Sec. 117. And be it further enacted, That if any person or 
 persons shall fraudulently claim or seek to obtain an allowance 
 or drawback on goods, wares, or merchandise, on which 
 no internal duty shall have been paid, or shall fraudulently claim 
 any greater allowance or drawback than the duty actually 
 paid, as aforesaid, such person or persons shall forfeit triple the 
 amount wrongfully or fraudulently claimed or sought to be 
 obtained, or the sum of $500, at the election of the Secretary of 
 the Treasury, to be recovered as in other cases of forfeiture pro- 
 vided for in the general provisions of this act. 
 
 * See Tax Law Decisions (Beadle’s Dime Citizen's Edition) for 
 ttie rules and regulations prescribed by the Commissioner, article 
 “ Drawback.” 
 
SPECIAL PROVISIONS. 
 
 SI 
 
 XVI.— SPECIAL PRO VISIONS. 
 
 Sec. 118. And be it- further enacted , That the sum of 
 $G0,000, appropriated to complete the capital in New Mexico, 
 by the second section of an act of Congress, approved June 
 I860, and the sum of $50,000, appropriated for military 
 roads in New Mexico, by act of Congress, approved March 
 2, 1861, be, and the same are hereby credited to the Territory 
 of New Mexico in payment of the direct annual tax of 
 $62,618 levied upon said Territory under the eighth section 
 of an act of Congress, approved August 5, 1861, to be taken 
 up on account of said direct tax under said [act], as the same . 
 may fall due to the United States from said Territory. 
 
 Sec. 119. And be it further enacted , That so much of an 
 ^ act entitled, “An Act to. provide increased revenues from 
 imports, to pay interest on the public debt, and for other pur- • 
 poses,” approved August 5, 1861, as imposes a direct tax of 
 $20,000,000 on the United States, shall be held to authorize 
 the levy and collection of one tax to that amount. And no’ 
 other tax shall be levied under and by virtue thereof until 
 the 1st day of April, 1865, when the same shall be in full 
 force' and effect. 
 
 „ GALUSEA A. GROW, 
 
 SpeaJcer of the House of Representatives. 
 
 SOLOMON FOOT, 
 President of the Senate pro tempore 
 
 Approved July 1, 1862. 
 
 ABRAHAM LINCOLN. 
 
 
 
 4 
 
 * 
 
 4* 
 
 *4 
 
 AMENDMENTS. 
 
 STAMP DUTIES. 
 
 Sec. 25. And be it further enacted , That the 94th section of 
 the act entitled, “ An act to provide internal revenue to sup- 
 port the Government and pay interest on the public debt,” 
 approved July 1, 1862, be so amended that no instrument, 
 document, or paper, made, signed, or issued, prior to the. 1st 
 day of January, 1863, without being duly stamped, or having 
 thereon an adhesive stamp to denote the duty imposed thereon, 
 shall for that cause be deemed invalid and of no effect : Pro- 
 vided. , however , that no such instrument, document, or paper, 
 shall be admitted or used as evidence in any court until the 
 same shall have been duly stamped, nor until the holder there- 
 of shall have proved to the satisfaction of the court that he 
 has paid to the collector or deputy collector of the district 
 within which such court may be held, the sum of five dollars 
 for the use of the United States. 
 
 A d 
 
 
 
82 
 
 THE NATIONAL TAX LAW. 
 
 Sec. 26. And be it further enacted , That no part of the act 
 aforesaid, in relation to stamp duties, shall he held to take 
 effect before the first day of September, 1862. And all of said 
 act, except so much thereof as relates to the appointment of a 
 Commissioner of Internal Revenue, shall be held to take effect 
 on the 21st day of July, 1862, instead of from and after its 
 approval by the President. 
 
 Approved July 14, 1862. 
 
 ADDITIONAL TAX ON SUGAR. 
 
 Be it enacted by the Senate and House of Representatives of 
 the United States of America in Congress assembled , That, in 
 addition to the duties imposed by the act entitled, “ An act to 
 provide internal revenue to support the Government and pay 
 interest on the public debt,” approved July 1, 1862, on ail 
 .brown, Muscovado, or clarified sugars, produced directly from 
 the sugar-cane, there shall be levied, collected, and paid, under 
 the provisions of said act, upon all such sugars produced in 
 the United States, a duty of one cent per pound, and such 
 additional duty, and the duty specified in the act aforesaid, 
 shall be levied, collected, and paid, on all such sugars, not 
 manufactured for consumption in the family of the producer, 
 in the hands of the producer oi; manufacturer thereof, on the 
 day of the approval of this act by the President : provided, 
 that, within States or jaarts of States, declared to be in insur- 
 rection, the said duties may be collected in such manner and 
 by such officers as the President may direct, until the insur- 
 rection so declared shall close or have been suppressed. 
 
 Sec. 2. And be it further enacted. That- the provisions of 
 this act shall not apply to sugar manufactured from sorghum. 
 
THE NATIONAL TAX LAW. 
 
 Ax Act to amend ax act entitled “ an act to provide internal 
 
 REVENUE TO SUPPORT THE GOVERNMENT AND PAT INTEREST ON THE 
 
 PUBLIC DEBT,” APPROVED JULY 1, 1862, AND FOR OTHER PURPOSES. 
 
 Be it enacted by the Senate and House of Representatives of the United 
 States of America in Connress assembled, That “ An Act to provide in- 
 ternal revenue to support the Government and pay interest on the 
 public debt,” approved July 1, 1862, be, and the same hereby is, 
 amended as hereinafter set. forth, namely : 
 
 That wherever any written notice, at' other instrument in writing, 
 is required, the same shall be lawful if written or partly written and 
 printed. 
 
 That section 11 be and hereby is amended so as to authorize assist- 
 ant assessors to perform any duties therein imposed upon assessors. 
 
 That section 19 be so amended that the deputy collector, as well as 
 the collector, may perform all the duties required of the said col- 
 lector in the said section ; and any notice required by said section to 
 persons who neglect to pay their taxes ma y be sent b v mail_or left at 
 the d welling s or usual pl aces of b usiness of such persons, if any they 
 have, written or printed, and said notice shall state the amount of 
 duty or tax for which such persons are liable, including the 10 per 
 centum additional, aS provided for in said section, demanding pay- 
 ment of the same ; and with respect to all such duties or taxes as are 
 not included in the annual lists as provided for in said section, and 
 all taxes and duties the collection of which is not otherwise provided 
 for in said act, it shall be the duty of each collector, in person or by 
 deputy, to demand payment therefor, in the mauner provided, within 
 ten days from and after the expiration of the time within which such 
 duty or tax should have been paid; and any copy of distraint shall 
 be left at the dwelling or usual place of business of the owner or 
 possessor of the property distrained ; Provided, That such special de 
 mand shall not be necessary in respect to taxes assessed by section 
 77 of said act. 
 
 That section 28 be and hereby is amended by striking out the words 
 “ forfeit and pay the sum of §500,” and inserting in lieu thereof “ up- 
 on conviction thereof by a court of competent jurisdiction, forfeit 
 and pay the sum of §500, or be imprisoned for a term not exceeding 
 two years, at the discretion of the court.” 
 
 • That section 43 be amended by striking out the following words : 
 “ and any person who shall use any cask or package so’ marked, for 
 the purpose of selling spirits of a quality dift'erent from that so in- 
 spected, shall be subject to a like penalty for each cask or package so 
 used,” and inserting in lieu thereof “ and any person who shall frau- 
 dulently use any cask or package so marked for the purpose of selling 
 any other spirits than that so inspected l or for selling spirits of a 
 
 AMENDED ACT 
 
 GENERAL AMENDMENTS. 
 
84 
 
 THE NATIONAL TAX LAW. 
 
 quality or quantity different from that so inspected, shall be snojecl 
 to a like penalty, as provided, for each cask or package so used.” 
 
 That section 44 be and hereby is amended, by striking out the words 
 “to be contiguous to such distillery.” 
 
 That section 55 be and hereby is amended, by inserting after the 
 words “ shall not be paid at the time of rendering the account of the 
 same as herein required,” the words “ or at the time when they shall 
 have become payable.” 
 
 That section 91 be amended by striking out the word “gas” wherever 
 it occurs, and by striking out the words “ or on any articles manufac- 
 tured ” after the word “advertisements.” 
 
 That section 93 be amended so that in case of neglect or refusal to 
 make the returns referred to in said section, the proceedings thereaf- 
 ter for the assessment and collection of the duty shall be in the same 
 manner as provided for iu other cases of neglect. 
 
 That section 99 be amended by striking out the words “ ninety- 
 three” preceding the words “of this act,” and inserting “98.” 
 
 That section 102 be and hereby is amended by striking out the words 
 “thereupon allow and deduct from,” and inserting in lieu thereof the 
 words “Allow upon;” by striking out the words, “added to the 
 amount, after deducting the allowance of per centum as aforesaid,” 
 and inserting in lieu thereof the words ^paid by the purchaser of such 
 stamped paper, vellum, or parchment;” and by striking out the word 
 “ discount,” and inserting in lieu thereof the word “ commission.” 
 That section 112 be and hereby is amended by inserting after the 
 word “ district,” where it first occurs, as follows : “ of which the de- 
 ceased person was a resident;” and by inserting after the word “ dis- 
 trict,” where it next occurs, as follows : “ of which the deceased per- 
 son was a resident.” 
 
 LICENSES. 
 
 That section 64 be and hereby is so amended, “ That no license shall 
 he required of an attorney having taken out a license as such in con- 
 sequence of being employed to purchase, rent, or sell real estate, or 
 to collect rent- thereon for others iu the ordinary course of business ;” 
 in paragraph number 16, by inserting after the word “taverns” the 
 words “ or eating-houses ;” by adding to paragraph number 28 the 
 following words : “ Nor shall apothecaries who have taken out a license 
 as such be required to take out a license as retail dealers in liquors 
 in consequence of selling alcohol ;” and in paragraph number 29, by 
 inserting after the word “ merchandise,” “ or who shall manufacture 
 by hand or machinery, for any other person or persons, goods, wares, 
 or merchandise.” 
 
 That section 64 be and hereby is further amended by adding, at the 
 end thereof, the following paragraphs : 
 
 “34. Architects and civil engineers shall pay $10 for each license. 
 Every person whose business it is to plan, design or superintend the 
 construction of buildings or ships, or of roads or bridges, or canals 
 or railroads, shall be regarded as an architect and civil engineer under 
 this act: Provided , That this shall not include a practical carpenter 
 who labors on a building. 
 
 “35. Builders and contractors shall pay $25 for each license. 
 Every person whose business it is to construct buildings, or ships, or 
 bridges, or canals, or railroads, by contract, shall be regarded as a 
 builder and contractor under this act : Provided , That no license shall 
 be required from any person whose building contracts do not exceed 
 $2,500 in any one year. 
 
AMENDED ACT. 
 
 85 
 
 “ 36. Stallions and jacks, owners of, shall pay §10 for each license. 
 Every person who keeps a male horse or a jackdss for the use of 
 mares, requiring or receiving pay therefor, shall be required to take 
 out a license under this act, which shall contain a brief description of 
 the animal, its age, and place or places where used or to be used : 
 Provided, That all accounts, notes, or demands, for the use of any 
 such horse or jack without a license, as aforesaid, shall be invalid and 
 of no force in any court of law or equity. 
 
 “3~. Lottery ticket dealers shall pay §1,000 for each license. Every, 
 person, association, firm, or corporation who shall make, sell, or offer 
 to sell lottery tickets or fractional parts thereof, or any token, certifi- 
 cate, or device representing or intended to represent a lottery ticket 
 or any fractional part thereof, or any policy of numbers in any lottery, 
 or shall manage any lottery or prepare schemes of lotteries, or super- 
 intend the drawing of any lottery, shall be deemed a lottery ticket 
 dealer under this act. 
 
 “3S. Insurance agents shall pay §10 for each license. Any person 
 who shall act as agent of any fire, marine, life, mutual, or other insu- 
 rance company, or companies, shall be regarded as an insurance agent 
 under this act : Provided, That no license shall be required of any in- 
 surance agent or broker whose receipts, as such agent, are .less than 
 the sum of §600 in any one year. 
 
 “39. Butchers shall pay §10 for each license. Every person whose 
 business it is to sell butchers’ meat at retail shall be regarded as a 
 butcher under this act : Provided, That no butcher having taken out 
 a license, and paid §10 therefor, shall be required to take out a license 
 as retail dealer on account of selling other articles at the same store, 
 stall, or premises : Provided, further, That butchers who retail butch- 
 ers’ meat exclusively from a cart or wagon, by themselves or agents, 
 shall be required to pay §5 only for each license, any existing law to 
 the contrary notwithstanding, and having taken out a license therefor 
 shall not be required to take out a license as a peddler for retailing 
 butchers’ meat, as aforesaid : And provided, further. That no license 
 shall be required of a butcher whose annual sales do not exceed §1,000. 
 
 “40. Retail dealers shall pay §10 for each license. Every person 
 whose business or occupation it is to sell or offer for sale any goods, 
 wares, or merchandise of foreign or domestic production, not inclu- 
 ding wines, spirituous or malt liquors, but not excluding drugs, medi- 
 cines, cigars, snuff, or tobacco, and whose annual sales exceed §1,000, 
 and do not exceed §25,000, shall be regarded as a retail dealer under 
 this act. 
 
 “ 41. Wholesale dealers, whose annual sales do not exceed §50,000, 
 shall pay §25 for each license; if exceeding §50,000, and not exceed- 
 ing §100,000, shall pay §50 for each license; exceeding §100,000, and 
 not exceeding §250,000, shall pay §100 for each license; exceeding 
 §250,000, and not exceeding §500,000, shall pay §200 for eacf license ; 
 exceeding §500,000, and not exceeding §1,000,000, shall pay §300 for 
 each license; exceeding §1,000,000, aud not exceeding §2,000,000, shall 
 pay §500 for each license ; exceeding §2,000,000, shall pay §250 for 
 every §1,000,000 in excess of §2,000,000, in addition to the §500. 
 Every person shall be regarded as a wholesale dealer under this act 
 whose business or occupation it is to sell or oS'er to sell any goods, 
 wares . or merchandise of foreign or domestic production, not including 
 distilled spirits, fermented liquors, or wines, but not excluding drugs, 
 medicines, cigars, snuff, or tobacco, whose annual sales exceed 
 
8G 
 
 THE NATIONAL TAX LAW. 
 
 $25,000; and the .license required by any wholesale dealer shall not 
 be for a less amount than his sales for the previous year, unless 
 he has made, or proposes to make some change in his business that 
 will obviously reduce the amount of his annual sales; nor shall any 
 license as wholesale dealer allow any such person to act as a commer- 
 cial broker : Provided, that any license understated may he again 
 assessed. 
 
 “42. Wholesale dealers in liquors shall pay for each license the 
 amount required in this act for license to wholesale dealers. Every 
 person other than the distiller or brewer who shall sell or offer for 
 sale any distilled spirits, fermented liquors, and wines of all kinds, in ' 
 quantities of more than three gallons at one time, or whose annual 
 sales shall exceed §25,000, shall take out a license as a wholesale 
 dealer in liquors. 
 
 “ 43. Retail dealers in liquors shall pay $20 for each license. Every 
 person other than a distiller or brewer who shall sell or offer for sale 
 any distilled spirits, fermented liquors, or wine of any description, in 
 quantities of three gallons or less, and whose annual sales do not ex- 
 ceed $25,000, shall he regarded as a retail dealer in liquors under this 
 law ; but nothing herein contained shall authorize the sale of any 
 spirits, liquors, wines or malt liquors to be drank on the premises: 
 Provided, That no person licensed to keep a hotel, inn or tavern, 
 shall be allowed to sell any liquors to be taken off the premises, and 
 no person licensed to keep an eating-house shall be allowed to sell 
 spiritous or vinous .liquors. And no person who has taken out a 
 license to keep a hotel, inn, tavern or eating-house shall be required 
 to take out a license as a tobacconist because of any tobacco or cigars 
 furnished in the usual course of business as a keeper of a hotel, inn, 
 tavern or eating-house.” 
 
 MANUFACTURES, ARTICLES, &c. 
 
 That section 75 be and hereby is amended, by inserting after-the 
 words, “ Provided, That white lead, oxide of zinc, and sulphate of 
 barytes,” the words “ and paints and painters’ colors;” by inserting 
 before the words, “ on lard oil,” and attached to the next preceding 
 sentence, as follows, “ and all duties or taxes on coal mined, and de- 
 livered by coal operators at the mines on contracts made prior to July 
 1, 1S62, shall he paid by the purchaser thereof;” by striking. out the 
 following words, “ on sugar, refined, whether loaf, lump, granulated, 
 or pulverized, two mills per pound; on sugar, refined, or made from 
 molasses, syrup of molasses, melado, or concentrated melado, two mills 
 per pound,” and inserting in lieu thereof as follows, “sugar refiners 
 shall pay 1 1-2 per cent, on the gross amount of the sales of all the 
 products of their manufactories: Provided, That every person shall 
 be regarded as a sugar refiner under this act whose business it is to 
 advance the quality and value of sugar by melting and recrystaliza- 
 tion, or by liquoring, claying, or other washing process, or by any 
 other chemical or mechanical means, or who shall advance the quality 
 or value of molasses and concentrated molasses, melado or concen- 
 trated melado, by boiling or other process.” 
 
 And by inserting therein, in lieu of any other duties; or rates of 
 duty, on the articles hereinafter enumerated in this section, or provi- 
 sions existing in relation thereto, the following : 
 
 “ On marine engines, 3 per centum ad valorem. 
 
 “ On rivets, exceeding one-fourth of one inch in diameter, nuta, 
 
AMENDED ACT. 
 
 87 
 
 wrought, railroad chairs, bolts, and horse-shoes, $2 per ton : Provided, 
 That where a duty upou the iron from which said articles shall have 
 been made has been actually paid, an additional duty only shall be 
 paid of 50 cents per ton. 
 
 “ On rolled brass, copper, and 3-ellow sheathing metal, in rods or 
 sheets, 1 per centum ad valorem. 
 
 “ On sails, tents, shades, awnings, and bass, made of cotton, flax, 
 or hemp, or part of either, or other materials, 3 per centum ad valo- 
 rem : Provided , that the sewing of sails, tents, shades, awnings, car- 
 pets and bags, the materials whereof belonged to the employer, shall 
 be exempt from duty, where the cloth or material from which they 
 are made was imported, or has been subject to or paid a duty. 
 
 “ On tobacco, cavendish, plug, twist, hue-cut, and manufactured of 
 all descriptions (not including snuff, cigars, and smoking-tobacco, pre- 
 pared with all the stems in or made exclusively of stems,) 15 cents 
 per pound. 
 
 “ On smoking-tobacco prepared with all the stems in, and on smok- 
 ing tobacco made exclusively of stems, 5 cents per pound. 
 
 “ On snuff manufactured of tobacco, or stems, or of any substitute 
 of tobacco, ground, dry, or damp, of all descriptions, 20 ceuts per 
 pound. 
 
 “ On mineral or medicinal waters, or water from springs impreg- 
 nated with miuerais, one cent for each bottle containing not more 
 than one quart; when containing more than one quart, two cents for 
 each bottle. 
 
 “ Tailors, boot and shoemakers, milliners and dresshiakers, making 
 clothing or articles of dress for men’s, women’s, or children’s wear, to 
 order as custom work, and not for sale generall}’, shall, to the amount 
 of $1,000, be exempt from duty, and for any excess beyond the 
 amount of $1,000 shall pay a duty of one per centum ad valorem. 
 
 “ On umbrellas and parasols, made of cotton, silk, or other mate- 
 rial, three per centum ad valorem. 
 
 On all ships, barks, brigs, schooners, sloops, sailboats, steamboats 
 (not including the engine,) canal boats, and all other vessels or water 
 craft hereafter built, made, or constructed, two per cent. 
 
 “On sugar-candy and all confectionery made wholly or in part of 
 sugar, valued at 14 cents per pound or less, two cents per pound ; 
 when valued at exceeding 14 cents and not exceding 40 cents per 
 pound, three cents per pound; when valued at exceeding 40 cents per 
 pound, or when sold otherwise than by the pound, five per centum ad 
 valorem. 
 
 “ On all gold leaf fifteen cents per pack, containing not more than 
 twenty books of twenty-five leaves each. 
 
 “ On castings of iron, exceeding ten pouifds in weight for each 
 casting, not otherwise provided for in this act, or in the act to which 
 this act is an amendment, $1.50 per ton : Provided, That there shall 
 be deducted from duties assessed upon railroad cars any duties which 
 may have been assessed and paid upon car-wheels under the provi- 
 sions of this act. 
 
 “ On clock and time-pieces, and on clock movements when sold 
 without being cased, 3 per centum ad valorem.” 
 
 That section 77 be and hereby is amended, by requiring the taxes 
 provided for in that section to be levied, collected, and paid annually, 
 by any person or persons owning, possessing, or keeping any carriage, 
 yacht, plate, or billiard-table; by inserting in the first paragraph of 
 
88 
 
 THE NATIONAL TAX LAW. 
 
 Schedule A, iifter the words “ kept for use,” the words “ for hire, or 
 for passengers;” and by exempting from duty plate belonging to reli- 
 gious societies. 
 
 SLAUGHTERED CATTLE. 
 
 That section 78 be and hereby is amended, by reducing (he dutv so 
 that on horned cattle slaughtered the duty shall be 20 cents per head, 
 on sheep and lambs slaughtered the duty shall be 3 cents per head, 
 and on hogs slaughtered, exceeding 100 pounds in weight, without re- 
 gard to age, 6 cents each, and no duty shall be charged on hogs 
 slaughtered of less weight ; and the cattle, bogs, and sheep slaugh- 
 tered by any person for his or her own consumption, not exceeding 
 six of each, shall be exempt from duty. 
 
 STAMP DUTIES. 
 
 Sec. 2. And be it further enacted, That on and after the first day of 
 May, IS03, no person or persons, association, firm, or corporation, 
 shall make, sell, or offer for sale, or dispose of any lottery ticket, or 
 fractional part thereof, or any policy of numbers in any lottery, or any 
 token, certificate or device, representing or intending to represent the 
 holder, or any other person or persons as entitled or to be entitled in 
 any lottery, lottery scheme, or game of hazard or chance to be drawn, 
 to any prize or share or part of a prize, or any sum or part or share 
 of any sum of money, or other article of value, or any fractional part 
 thereof, without affixing thereto an adhesive stamp or stamps, denot- 
 ing the duty imposed by this act, and in default thereof shall incur a 
 penalty of $50 for each and every such offense ; and no prize or part 
 of a prize drawn to or by any ticket, or fractional part thereof, token, 
 certificate, or device as aforesaid, and no sum of money or thing ot 
 value made payable or deliverable upon any stake or investment or 
 risk in, or upon any policy of numbers, shall be demanded or recov- 
 ered by any legal proceedings or otherwise, without the ticket or 
 fractional part thereof, or policy of numbers, token, certificate or de- 
 vice, shall have been duly stamped at the time of the making sale or 
 delivery or disposal thereof : Provided, That in addition to all other 
 penalties and forfeitures now imposed by law for the evasion of stamp 
 duties, any person who shall purchase, obtain, or receive any lottery 
 ticket, or fractional part thereof, or any token, certificate, or device 
 representing or intended to represent a lottery ticket or fractional 
 part thereof, or any policy of. numbers, without first having thereen 
 the stamp imposed by this act, may recover from the person of whom 
 the same was purchased, obtained or received, at any time within 
 three years thereafter, before any court of competent jurisdiction, a 
 sum equal to twice the amount paid for such ticket or fractional part 
 thereof, token, certificate or device, or staked or invested in or upon 
 nn-y policy of numbers as aforesaid, with just and legal costs: Pro- 
 vided further, That the stamp duty herein provided for shall be 
 classed in the act to which this act is an amendment under schedule 
 15, as follows, to wit : 
 
 “ Lottery tickets, fractional parts of lottery tickets, policies of num- 
 bers in lotteries, tokens, certificates or devices in any form, represent- 
 ing the holder or any person or persons as entitled, or.to be entitled, 
 in an j lottery, scheme, or game of hazard or chance, hereafter to be 
 drawn, to any prize or portion of a prize, or sum of money, or share 
 thereof, or other article of value, or any portion or share thereof, 
 when such ticket, fractional part of a ticket, policy of numbers, token, 
 
ATTENDED ACT. 
 
 89 
 
 certificate or device shall not exceed $1 in the amount risked, or in the 
 retail price thereof, 50 cents ; when such ticket, fractional part of a 
 ticket, policy, token, certificate, or device shall exceed ^1 in the 
 amount risked, or in the retail price thereof, then for each and every 
 dollar, or fractional part thereof, over and above §1, as before men- 
 tioned, an additional 50 cents; Provided, however. That no stamp duty 
 herein provided for shall be construed to authorize any lottery, or the 
 sale of any lottery tickets, tokens, or certificates, representing shares 
 or fractional parts of shares therein, within any State or Territory of 
 the United States in which lotteries or the sale of lottery tickets is or 
 shall be specially prohibited by the laws thereof ; or in violation of the 
 taws of any State or Territory ; and nothing in this act shall be held 
 or coustrued so as to prevent the several States, within the limits 
 thereof, from placing a duty, tax, or license for State purposes, on any 
 sale of lottery tickets on which a duty is required to be paid by this 
 act.” 
 
 Sec. 3. And be it farther enacted. That any person or persons, firm, 
 company, or corporation, w'ho shall issue tickets or contracts of insu- 
 rance against fatal or non-fatal injury to persons while traveling by 
 land or water, shall pay a duty of one per centum on the gross amount 
 of all the receipts for such insurance, and shall be subject to all the 
 provisions and regulations of existing law applicable thereto, in rela- 
 tion to insurance companies : Provided, That no stamp duty shall be 
 required upon tickets or contracts of insurance, as aforesaid, when 
 limited to fatal or non-fatal injury to persons while traveling. 
 
 Sec. 4. And be it further enacted. That all contracts for the purchase 
 or sale of gold or silver coin, or bullion, and all contracts for the 
 loan of money or currency, secured by pledge or deposit or other dis- 
 position of gold or silver coin of the United States, if it be performed 
 after a period exceeding three days, shall be in writing or printed, and 
 signed by the parties or their agents or attorney's; and shall have one 
 or more adhesive stamps, as provided in the act to which this is an 
 amendment, equal in amount to one-half of one per centum, and in- 
 terest at the rate of six per centum per annum on the amount so 
 loaned, pledged, or deposited. And if any such loan, pledge, or de- 
 posit, made for a period not exceeding three days, shall be renewed 
 or in any way extended, for any time whatever, said loan, pledge, or 
 deposit, shall be subject to the duty imposed on loans exceeding three 
 days. And no loan of currency or money on the security of gold or 
 silver coin of the Uuited States as aforesaid, or of any certificate or 
 other evidence of deposit payable in gold or silver coin, shall be made 
 exceeding in amount the par value of the coiu pledged or deposited 
 as security ; and any such loan so made or attempted to be made shall 
 be utterly void ; Provided, that if gold or silver coin be loaned at its par 
 value, it shall be subject only to the duty imposed on other loans ; 
 Provided, however. That nothing herein contained shall apply to any 
 transaction by or with the Government of the United States." 
 
 Sec. 5. And be it further enacted. That all contracts, loans, or sales 
 of gold and silver coin and bulliou, not made in accordance with this 
 act, shall be wholly aud absolutely void ; and, in addition to the pen- 
 alties provided in the act to which this is an amendment, any party to 
 said contract may, at any time within one year from the date of the 
 contract, bring suit before any court of competent jurisdiction tc re- 
 cover back, for his own use and benefit, the money paid on any con- 
 tract not made in accordance with this act. 
 
50 
 
 THE NATIONAL TAN LAW. 
 
 Sec. 6. And he it further enacted. That section 110 be and hereby 
 is amended as follows: “ Any memorandum, check, receipt, or other 
 writteh or printed evidence of an amount of money to be paid on de- 
 mand, or at a time designated, shall be considered as a promissory 
 note within the meaning of that section, and shall be stamped accord- 
 ingly ; and that Schedule B, following said section, be and is hereby 
 amended so that any inland bill of exchange, draft, or order for the 
 payment of any sum of money exceeding $20, otherwise than at sight 
 or on demand, and any promissory note shall (in lieu of the duties 
 prescribed in Schedule B) have a stamp or stamps affixed thereon de- 
 noting a duty, upon every sum of $200 or any fractional part thereof, 
 if payable on demand or at any time.not exceeding thirty-three days, 
 including the grace. from the date or sight, of 1 cent. 
 
 If payable at any time not less than thirty-three days as aforesaid, 
 and not exceeding sixty-three days, including the grace, from date or 
 eight, of 2 cents. 
 
 If paymble at any time not less than sixty-three days, as aforesaid, 
 and not exceeding ninety-three days, including the grace, from date 
 or sight, of 3 cents. 
 
 If payable at any time not less than ninety-three days, as aforesaid, 
 and not exceeding four months from date, or sight and grace, of 4 
 cents. 
 
 If payable at any time not less than four months, as aforesaid, and 
 not exceeding six months from date, or sight and grace, of 6 cents. 
 
 If payable at any time exceeding six months from date or sight and 
 grace, of 10 cents. 
 
 And that Schedule B, following section 110, be and is hereby further 
 amended, so that the stamp duty on certificates of any other descrip- 
 tion than those specified in said schedule, in lieu of 10 cents as therein 
 prescribed, shall be 5 cents. 
 
 On passage tickets by any vessel from a port of the United States 
 to a foreign port, costing $30 or less, 50 cents. 
 
 On any power of attorney for the sale or transfer of any scrip or 
 certificate of profits or memorandum, showing an interest in the prof- 
 its or accumulations of any corporation or association, if for a sum 
 not exceeding $50, 10 cents. 
 
 On any policy of insurance or other instrument, by whatever name 
 the same shall be called, by which insurance shall be made or renewed 
 upon property of an v description, whether against perils by sea or by 
 fire, or other peril of any kiud, made by any insurance company or its 
 agents, or'bv any other company or person in which the premium or 
 assessment shall not exceed $10, 10 cents. 
 
 On any bill of sale by which any ship or vessel, or any part thereof, 
 shall be conveyed to or vested in any other person or persons, when 
 the consideration shall not exceed $500, there shall be affixed a stamp 
 or stamps denoting a duty of 25 cents. 
 
 If the consideration exceeds $500, and does not exceed $1,000, the 
 duty shall be 50 cents. 
 
 If the consideration exceeds $1,000, for each and every additional 
 amount of §1,000, or any fractional part thereof, in excess of $1,000, 
 the duty in addition shall be 50 cents. 
 
 On each and every assignment or transfer of a mortgage, lease, or 
 policy of insurance, a stamp duty shall be paid equal to that imposed 
 on the original instrument. 
 
 Any power of attorney, conveyance, or document of any kind made 
 
AMENDED -ACT. 
 
 91 
 
 or purporting to be made in any foreign country to be used in the 
 United States shall pay the same duty as is required by law on simi- 
 lar instruments or documents when made or issued in the United 
 States ; and the party to whom the same is issued or by whom it is to 
 be used, shall, before using the same, affix thereon the stamp or stamps 
 indicating the duty required. 
 
 Any mortgage or personal bond for the payment of money, or as 
 security for the payment of any definite or certain sum of money, in 
 lieu of the duties imposed as prescribed in Schedule B following the 
 110th section, shall have a stamp or stamps affixed thereon denoting 
 a duty upon every sum of §200, or any fractional part thereof, of 10 
 cents. 
 
 No conveyance, deed, mortgage, or writing, whereby any lands, 
 tenements, realty, or other property shall be sold, granted, assigned, 
 or otherwise conveyed, or shall be made as security for the payment 
 of any sum of money, shall be required to pay a stamp duty of more 
 than the sum of §1,000, anything t i the contrary notwithstanding. 
 
 No stamp duty shall be required on powers of attorney or any other 
 paper relating to applications for oounties, arrearages of pay, or pen- 
 sions, or to the receipt thereof from time to time ; or indemnity 
 awarded for depredatious and injuries by certain bands of Sioux In- 
 dians, nor on any warrant of attorney accompanying a bond or note, 
 when such bond or note shall have affixed thereto the stamp or stamps 
 denoting the duty required ; and whenever any bond or note shall be 
 secured by a mortgage, but one stamp duty shall be required to be 
 placed on such papers : Provided, That the stamp duty placed thereon 
 is the highest rate required for said instruments, or either of them ; 
 nor on certificates of the measurement or weight of animals, wood, 
 coal, or other articles, nor on deposit notes to mutual insurance com- 
 panies for insurance upon which policies subject to stamp duties have 
 been or are to be issued; nor on any certificate of the record of a deed 
 or other instrument in writing, or of the acknowledgment or proof 
 thereof by attesting witnesses. 
 
 The duty or stamps required for transportation by express compa- 
 nies and others is hereby repealed, and such transportation shall be 
 exempt from stamp duty. 
 
 That the stamp duty on a contract or agreement for the charter of 
 any ship or vessel, or steamer, as now provided for in Schedule B, or 
 any letter, memorandum, or other writing between the captain, mas- 
 ter, or owner, or person actiug as agent of any ship, or vessel, or 
 steamer, and any other person or persons for or relating to the char- 
 ter of such ship, or vessel, or steamer, if the registered tunnage of 
 such ship, or vessel, or steamer, does not exceed one hundred and fifty 
 tuns, shall be §1. 
 
 Exceeding one hundred and fifty tuns and not exceeding three hun- 
 dred tuns, §3. 
 
 Exceeding three hundred tuns and not exceeding six hundred tuns, 
 §5. 
 
 Exceeding six hundred tuns, §10. 
 
 Sec. 7. And be it further enacted. That the Commissioner of Internal 
 Revenue be and he is hereby authorized to prescribe such method for 
 the cancellation of stamps as a substitute for or in addition to the 
 method now prescribed by law as he may deem expedient and effect- 
 ual. And he is further authorized in his discretion to make the appli- 
 cation of such method imperative upon the manufacturers of .proprie- 
 
92 
 
 THE NATIONAL TAX LAW. 
 
 tary articles, and upon stamps of a nominal value exceeding twenty- 
 five cents each. 
 
 DIVIDENDS, RECEIPTS, ETC. 
 
 Sec. 8. And he it further enacted. That on and after the passage of 
 this act, any person or persons owning or possessing, or having the 
 care or management of any canal company or canal navigation or 
 slack-water corporation, or turnpike companies, being indebted for 
 any sum or sums of money for which bonds or other evidences of in- 
 debtedness have been issued, payable in one or more years after date, 
 upon which interest is or shall be stipulated to be paid, or coupons 
 representing the interest, shall be or shall have been issued to be paid, 
 and all dividends in scrip or money, or sums of money thereafter de- 
 clared due or payable to stockholders of any canal navigation, or slack- 
 water or turnpike company, as part of the earninrgs, profits, or gains 
 of said companies, shall be subject to and pay a duty of three per 
 centum on the amount of all such interest, or coupons, or dividends, 
 whenever the same shall be paid ; and said canal companies, or canal 
 navigation or slack-water corporations, or turnpike companies, or any 
 person or persons owning, possessing, or having the care or manage- 
 ment of any canal company, or canal navigation or slack-water corpo- 
 ration, or turnpike company, are hereby authorized and required to 
 deduct and withhold from all payments made to any person, persons, 
 or party, after the first day of July, as aforesaid, oa account of any 
 interest, or coupons, or dividends, due and payable, as aforesaid, the 
 said duty or sum of three per centum; and the duties deducted, as 
 aforesaid, and certified by the president or other proper officer of said 
 company or corporation, shall be a receipt and discharge, according 
 to the amount thereof, of said canal companies, or canal navigation or 
 slack-water corporations, or turnpike companies, and the owners, 
 possessors, and agents thereof, on dividends and on bonds or other 
 evidences of their indebtedness upon which interest or coupons are 
 payable, holden by .any person or party whatsoever , and a list or re- 
 turn shall be made and rendered within thirty days after the time fixed 
 when said interest or coupons or dividends become due or payable, 
 and as often as every six months, to the Commissioner of Internal 
 Revenue, which shall contain a true and faithful account of the duties 
 received and chargeable, as aforesaid, during the time when such du- 
 ties haue accrued or should accrue, and remaining unaccounted for; 
 and there shall be annexed to every such list or return a declaration, 
 under oath or affirmation, in manner and form as may be prescribed 
 by the Commissioner of Internal Revenue, of the president, treasurer, 
 or some proper officer of said canal company, or canal navigation or 
 slack-water corporation, or turnpike companies, that the same con- 
 tains a true and faithful account of the duties so withheld and re- 
 ceived during the time when such duties have accrued or should ac- 
 crue, and not accounted for; and for any default in the making or 
 rendering of such list or return, with the declaration annexed, as 
 aforesaid, the person or persons owning, possessing, or having the 
 care or management of such canal company, or canal navigation or 
 slack-water corporation, or turnpike companies, making such default, 
 .shall forfeit, as a penalty, the sum of §500 ; and in case of any default 
 in making or rendering said list, or of any default in the payment of 
 the duty, or any part thereof, accruing or which should accrue, the 
 assessment and collection shall be made according to the general pro- 
 visions of the net to which this act is an amendment. 
 
AMENDED ACT. 
 
 93 
 
 8e3. 9. And be it further enacted, That any person or persons, firms, 
 companies,- or corporations, owning or possessing, or having the care 
 or managemement of any ferry-boat or vessel used as a ferry-boat 
 propelled by steam or horse-power, in lieu of the duties now imposed 
 by law, shall be subject to pay a duty of one and one-half of one per 
 centum upon the gross receipts of such ferry-boat ; and- the return 
 and payment thereof shall be made in the manner prescribed in tho 
 act to which this act is an amendment. 
 
 Sec. 10. And be it further enacted , That on and after the 1st day of 
 April, eighteen hundred and sixty-three, auy person or persons, firms, 
 companies or corporations carrying on or doing an express business 
 shall, in lieu of the tax and stamp duties imposed by existing laws, 
 be subject to and pay a duty of two per centum on the gross amount 
 of all the receipts of such express business, and shall be subject to 
 the same provisions, Yules and penalties as are prescribed in section 80 
 Of the act to which this is an amendment, for the persons, firms, com- 
 panies or corporations owning or possessing, or having the management 
 of railroads, steamboats and ferry-boats ; and all acts or parts of acts 
 inconsistent herewith are hereby repealed. 
 
 Sec. 11. And be it further enacted , That in estimating the annual 
 gains, profit or income of any person, under the act to which this act 
 is an amendment, the amount actually paid by such person for the 
 r'-st of the dwelling-house or estate on which he resides shall be first 
 deducted from the gains, profit or income of such person. 
 
 Sec. 12. And be it further enacted. That no duty shall be required to 
 be assessed oiMiollec'ted on beer, lager beer, ale, or porter, brewed or 
 manufactured, or on coal illuminating oil, refined, produced by the 
 distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, dis- 
 tilled spirits, cotton, or woolen fabrics, when brewed, manufactured, 
 or distilled, prior to the first day of September, 1862, whether the 
 same was removed for consumption or sale or not, when the owner, 
 agent or superintendent of the brewery or premises in which such 
 articles as aforesaid were made, manufactured, produced, or distilled, 
 shall furnish to the assessor of the district, without cost or expense to 
 the United States, satisfactory proof that such beer, lager beer, ale,* 
 or porter, or such coal illuminating oil, refined, produced by the dis- 
 tillation of coal, asphaltum, shale, peat, petroleum, or rock oil, dis- 
 tilled spirits, cotton, or woolen fabrics, was actually brewed, manu- 
 factured, produced or distilled prior to the first day of September, 
 1862, as aforesaid: Provided, That, in addition to the fractional parts 
 of a barrel allowed in section 50 of the act to which this act is an 
 amendment, fractional parts of a barrel may be thirds and sixths, 
 when the quantity therein contained is not greater than such fractional 
 part represents : Provided further, That from and after the passage of 
 this act, and until the first day of April, 1864, there shall be paid on 
 all beer, lager beer, ale, porter, and other similar fermented liquors, 
 by whatever name such liquors may be called, a duty only of 60 cents 
 for each and every barrel containing not more than 31 gallons, and at 
 a like rate for any other quantity or for fractional parts of a barrel : 
 And' provided, further. That the Commissioner of Internal Revenue 
 is authorized to make rules providing for deductions on account of 
 leakage, from the quantity of spirituous liquors subject to taxation, 
 under the act to which this act is an amendment, not exceeding 5 per 
 eentum of the amount removed for sale ; and said deductions shall be 
 so adjusted in the different parts of the United States as to be propor- 
 tioned, as nearly as practicable, to the distances over which the manu- 
 
94 
 
 THE NATIONAL TAX LAW. 
 
 facturer usually transports said liquors for the wholesale thereof ; and 
 the owner of the aforesaid liquors shall be charged with and pay the 
 expense of ascertaining the leakage. 
 
 Sec. 13. And be it f urther enacted , That any brewer of aie, beer, 
 lager beer, porter, or other malt liquors, shall be required to render 
 accounts and make returns on the first day. of each and every month, 
 and no oftener. And no brewer of ale, beer, lager beer, porter, or 
 other malt liquors shall hereafter be required to keep a record or an 
 account, or to report or return the quantities of grain or other vege- 
 table productions, or other substances put into the mash-tub by him 
 or his agent or superintendent for the purpose of producing malt 
 liquors, any law to the contrary notwithstanding. 
 
 Sec. 14. And be it further enacted , That every incorporated bank, or 
 other bank legally authorized to issue notes as circulation, which 
 shall neglect or omit to make dividends or addition to its surplus or 
 contingent fund as often as once in six months, shall, in lien thereof, 
 make returns, under oath, to the Commissioner of Internal Revenue, 
 on the first days of January and July in each year, or within thirty 
 days thereafter, of the amount of profits which have accrued or been 
 earned and received by said bank during the six months next preceding 
 said first days of January and July ; and at the time of making such 
 returns, shall pay to the Commissioner of Internal Revenue a duty 
 of three per cent, on such profits, nnd shall be subject to the provi- 
 sions of the 82d section of the act to which this is an addition : Pro- 
 vided., That the return for the 1st of January, 1863, shall be made 
 within thirty days after the passage of this act. . 
 
 GENERAL PROVISIONS. 
 
 Sec. 15. And be it further enacted. That the several assessors shall, 
 on the firsi Monday of May next, and on the first Monday of May in 
 each succeeding year, direct and cause the several assistant assessors 
 to proceed through every part of their respective districts, and inquire 
 after and concerning all persons being within the assessment districts 
 where they respectively reside, and liable to liceusd duty under the 
 provisions of this act, or of the act to which this is in addition, and 
 assess such persons as in said acts is required. And all licenses so 
 assessed shall continue in force until the first day of May next suc- 
 ceeding. And all licenses granted after the first day of May in any 
 year shall expire on the first day of May following, and shall be issued 
 upon the payment of a ratable proportion of the whole amount of 
 duty imposed for such license; and each license so granted shall be 
 dated on the first day of the month in which it is issued : Provided, 
 That any person, firm, or corporation that on the first day of May 
 next shall hold an unexpired license, shall be assessed a ratable pro- 
 portion for the time between the expiration of the license and the 
 first day of May, 1864. 
 
 Sec. 16. And be it further enacted. That in any collection district 
 where, in the judgment of the Commissioner of Internal Revenue, the 
 facilities for the procurement, and distribution of stamped vellum, 
 parchment or paper, and adhesive stamps, are or shall be insufficient, 
 the Commissioner, as aforesaid, is authorized to furnish, supply, and 
 deliver to the collector of any such district a suitable quantity or 
 amount of stamped vellum, parchment or paper, and adhesive stamps, 
 without pre-payment therefor, and shall allow the highest rate of com- 
 missions to the collector allowed by law to any other parties purchasing 
 the same, and may, in advance, require of any such collector a bond, 
 with sufficient sureties, to au amount equal to the value of any 
 
AMEXDED ACT. 
 
 95 
 
 •tamped vellum, parchment or paper, and adhesive stamps, which 
 may be placed in his hands and remain unaccounted for, conditioned 
 for the faithful return, whenever so required, of all quantities or 
 amounts undisposed of, and for the payment, monthly, of all quanti- 
 ties or amounts, sold or not, remaining.on hand. And it shall be the 
 duty of such collector to supply his deputies with, or sell to other 
 parties within his district who may make applications therefor, stamped 
 vellum, parchment or paper, and adhesive stamps, upon the same 
 terms allowed by law, or under the regulatious of the Commissioner 
 of Internal Revenue, who is hereby authorized to make such other 
 regulations, not inconsistent herewith, for the security of the United 
 States and the better accommodation of the public in relation to the 
 matters hereinbefore mentioned, as he may judge necessary and expe- 
 dient : Provided, That no instrument, document or paper made, signed 
 or issued prior to the 1st d ay oU . nnp, A n un Domini 1863, without 
 being duly stamped, or having thereou an adhesive sfarTrfrto denote 
 the duty imposed thereon, shall, for that cause, be deemed invalid and 
 of no effect : And 'provided. That no instrument, document, writing 
 or paper, required by law to be stamped, signed or issued, without 
 being duly stamped prior to the day aforesaid, or any copy thereof, 
 shall be admitted or used as evidence in any court until a legal stamp, 
 or stamps, denoting. the amount of duty charged thereon, shall have 
 been affixed thereto or used thereon, and the initials of the persons 
 using or affixing the same, together with the date when the same is 
 so used or affixed, shall have been placed thereon by such person. 
 And the person desiring to use any such instrument, document, 
 writing or paper as evidence, or his agent or attorney, is authorized 
 in the presence of the court to stamp the same as heretofore provided 
 by law. 
 
 Sec. 17. And be it further enacted, That, in addition to the compen- 
 sation now allowed to collectors for their services, aud that of their 
 deputies, there shall be allowed their necessary and reasonable charges 
 for postage actually paid on letters and documents received or sent 
 and exclusively relating to official business; and in calculating the 
 commission of collectors of Internal Revenue in districts whence dis- 
 tilled spirits are shipped to be sold in other districts in pursuance of 
 the provisions of the act to which this act is an amendment, the 
 amount of duties due on the quantity of spirits so shipped shall be 
 added to the principal on which the commissions of such collectors 
 are calculated, and a corresponding amouut shall be deducted from the 
 principal sum on which the commissions of the collectors in the dis- 
 tricts to which such spirits are shipped are calculated : Provided, how- 
 ever, That the salary of no collector shall exceed §10,000 in the aggre- 
 gate, or more than §5,000 exclusive of the expenses of administering 
 tte office. 
 
 Sec. 18. And be it further enacted. That it shall be the duty of the 
 Commissioner of Internal Revenue to pay over to the Treasurer of the 
 United States monthly, or oftener if required by fhe Secretary of the 
 Treasury, all public moneys which may come into his hands or pos- 
 session, for which the Treasurer shall give proper receipts and keep 
 a faithful account, and at the end of each month the Commissioner-, as 
 aforesaid, shall render true and Faithful accounts of all public moneys 
 received or paid out, or paid to the Treasurer of the United States, 
 exhibiting proper vouchers therefor, and the same shall be received 
 and examined by the fifth Auditor of the Treasury, who. shall there- 
 after certify the balance, if any, and transmit the accounts, with the 
 vouchers and certificate, to the first Controller for his decision thereon ■ 
 
96 
 
 THE NATIONAL TAX LAW. 
 
 n 
 
 and the Commissioner, as aforesaid, when such accounts are settled 
 as herein provided for, shall transmit a copy thereof to the Secretary 
 of the Treasury. He shall at all times submit to the Secretary of the 
 Treasury and the Controller, or either of them, the inspection of 
 moneys in his hands, and shall, prior to the entering upon the duties 
 of his office, execute a bond, with sufficient sureties, to be approved by 
 the Secretary of the Treasury and by the first Controller, in a sum of 
 not less than §100,000, payable to the United States, conditioned that 
 said Commissioner shall faithfully perform the duties of bis office <ic- 
 cording to law, and shall justly and faithfully account for and pay 
 over to the United States, in obedience to law and in compliance with 
 the order or regulations of the Secretary of the Treasury, all public 
 moneys which may come into his hands or possession, and for tnc 
 safe-keeping and faithful account of all stamps, adhesive stamps, or 
 vellum, parchment, or paper bearing a stamp denoting any duty 
 thereon ; which bond shall be filed in the office of the first Controller 
 of the Treasury, and such Commissioner shall, from time to time, re- 
 new', strengthen, and increase his official bond as the Secretary of the 
 Treasury may direct. 
 
 Sec. 19. And be it further enacted , That the President shall appoint 
 in the Department of the Treasury, by and with the advice and con- 
 sent of the Senate, a competent person, who shall be called the Dep- 
 uty Commissioner of Internal Revenue, With an annual salary of 
 $2,500, who shall be charged with such duties in the Bureau of Inter- 
 nal Revenue as may be prescribed by the Secretary of the Treasury, 
 or as may be required by law, and w ho shall act as Commissioner of 
 Internal Revenue in the absence of that officer, and exercise the priv- 
 ileges of franking all letters and documents pertaining to the office 
 of Internal Revenue. 
 
 Sec. 20. Andie it further enacted. That the Secretary of the Trea- 
 sury may appoint not exceeding three revenue agents, whose duties 
 shall be, under the direction of the Secretary of the Treasury, to aid 
 tu the prevention, detection and punishment of frauds upon the rev- 
 enue, w ho shall be paid such compensation as the Secretary of the 
 Treasury may deem just and reasonable, not exceeding $2,000 per 
 annum. The above salaries to be paid in the same manner as are 
 other expenses for collecting the revenue. 
 
 Sec. 21. And be it further enacted. That the President of the United 
 States be and he is hereby authorized to appoint, by and with the ad- 
 vice and consent of the Senate, a competent person, who shall be 
 called the Cashier of Internal Duties, with a salary of twenty-five 
 hundred dollars, who shall have charge of the moneys received in the 
 office of the Commissioner of Internal Revenue, and shall perform 
 such duties as may be assigned to his office bv said Commissioner, 
 under the regulations of the Secretary of the Treasury; and before 
 entering upon his duties as Cashier he shall give a bond with sufficient 
 sureties, to be approved by the Secretary of the Treasury and by the 
 Solicitor, that he will faithfully account for all the moneys, or other 
 articles of value, belonging to the United States, wlijch may come into 
 his hands, and perform ali the duties enjoined upon his office, accord- 
 ing to law and regulations, as aforesaid ; which bond shall be deposited 
 with the first Controller of the Treasury. 
 
 Sec. 22. And be it further enacted. That in lieu of the pay allowed 
 by law^the several assessors, from the date of their appointment, shall 
 be allowed and paid a salary of §1,500 per annum, payable quarterly, 
 and in addition thereto, where the receipts of the collection' district 
 shall exceed the sum of $200,000, and shall not exceed the sum of 
 
ATTENDED ACT. 
 
 9? 
 
 $400,000 annually, one-half of one per centum upon the excess of re- 
 ceipts over $200,000 ; where the receipts of a collection district shall 
 exceed $400,000, and shall not exceed $500,000, one-fo.irth of one per 
 centum upon the excess of receipts over $400,000 ; where the receipts 
 shall exceed $500,000, oue-tenth of one per centum upou such excess ; 
 but the salary of no assessor shall in any case exceed the sum of 
 $3,000. And the several assessors shall be allowed and paid the sux.s 
 actually expended for office rent, not exceeding the rate of $500 per 
 anuum. [See Sec. 17.] The Commissioner of Internal Revenue, 
 under the direction of the Secretary of the Treasury, is authorized to 
 allow each assessor "such clerks as he may deem necessary for the 
 proper transaction of business, and to fix their compensation. Such 
 assessors shall also be allowed their necessary and reasonable charges 
 for postage actually paid on letters and documents received or sent, 
 and exclusively relating to official business, and for stationery and 
 blank books used in the execution of their duties ; and the compen- 
 sation herein specified shall be in full for all expenses not otherwise 
 particularly authorized. And assistant assessors shall, in addition to 
 pay and charges allowed by law, also be allowed their necessary and 
 reasonable charges for postage actually paid on letters and documents 
 received or sent, and exclusively relating to official business : Pro- 
 vided, That the Secretary of the Treasury shall be and he is hereby 
 authorized to fix such additional rates of compensation to be made to 
 assessors and assistant assessors in the States of California and Ore- 
 gon, and the Territories, as may appear to him to be just and equit- 
 able in consequence of the greater cost of living and traveling in 
 those States and Territories, and as may, in his judgment, be neces- 
 sary to secure the services of competent and efficient men : Provided, 
 farther, That the rates of compensation thus' allowed shall not ex- 
 ceed the rates paid'to similar officers in such States and Territories, 
 respectively. 
 
 Sec. 23. And he it further enacted, That assistant assessors shall 
 make out their accounts for pay and charges allowed by law monthly, 
 specifying each item and including the date of each day of service, 
 and shall transmit the same to the assessor of the district, who shall 
 thereupon examine the same, and if it appear just and in accordance 
 with law he shall indorse his approval thereon, but otherwise shall re- 
 turn the same with objections. Auy such account so approved may 
 be presented by the assistant assessor to the collector of the district 
 for payment, who shall thereupon pay the same, and when receipted 
 by the assistant assessor be allowed therefor upon presentation to 
 the Commissioner of Internal Revenue. Where any account so trans- 
 mitted to the assessor shall be objected to, in whole or in part, the 
 assistant assessor may appeal to the Commissioner of Internal Rev- 
 enue, whose decision on the case shall be final ; and should it appear 
 at any time that auy ssessor has willfully and corruptly approved 
 any account as aforesaid, allowing any assistant assessor a sum larger 
 than was due according to law, it shall be the duty of the Commis- 
 sioner of Internal Revenue, upon proper proof thereof, to deduct the 
 sum so allowed from any pay which may be due to such assessor; or 
 the Commissioner as aforesaid may direct a suit to be brought in any 
 court of competent jurisdiction against the assessor or assistant as- 
 sessor in default, for the recovery of the amount willfully and cor- 
 ruptly allowed, as hereinbefore mentioned. 
 
 Sec. 24. And be it farther enacted, That if any person or persona 
 shall knowingly exercise or carry on any trade or business, for tha 
 exercising or- carrying on of which trade or business a license is re- 
 
08 
 
 THE NATIONAL TAX LAW. 
 
 quired, without taking out such license as is in that behalf required, 
 he, she, or they shall for every such offense, upon conviction thereof, 
 in lieu of or in addition to other penalties now imposed by law, at the 
 discretion of the court, be subject to imprisonment for a term not 
 exceeding two years. 
 
 Sec. 25. And be it further enacted. That no auctioneer shall be au- 
 thorized, by virtue of his license as such auctioneer, to sell any good* 
 or other property in any other district than that in which the license 
 shall have been granted ; but lawyers, physicians, surgeons, or den- 
 tists, having taken out a license as such, shall not be required to take 
 out any additional license in consequence of practicing their profes- 
 sion within or beyond the limits of the district where licensed. 
 
 Sec. 26. And be' it further enacted. That, upon the removal of any 
 person or persons from the house or premises at which he, she, or 
 they were authorized by license to exercise or carry on any trade or 
 business mentioned in such license, and authorized by the act to 
 which this act is an amendment, it shall and may be lawful for the per- 
 son or persons authorized to grant licenses to authorize and empower, 
 by indorsement on such license or otherwise, as the Commissioner of 
 Internal Revenue shall direct, the person or persons so removing, as 
 aforesaid, to any other place, to carry on the trade or business speci- 
 fied in such license at the place to which such person or persons may 
 have removed, for or during the residue of the term for which such 
 license was originally granted, without taking out any fresh license 
 or payment of any additional duty or any fee thereupon for the resi- 
 due of such term, and until the expiration thereof: Provided ahcaye. 
 That a fresh entry of the premises at which such trade or business 
 shali continue to be so exercised or carried on, as aforesaid, shall 
 thereupon be made by and in the name or names of the person or per- 
 sons to whom such authority, as aforesaid, shall be granted. 
 
 Sec. 27. And. be it further enacted. That any person who shall offer 
 for sale, after the 30th September, 1863, any of the articles named in 
 Schedule C of the act to which this act is an amendment, whether the 
 articles so offered are imported, or are of foreigu or domestic manu- 
 facture, shall be deemed the manufacturer thereof, and subject to all 
 the duties, liabilities, and penalties in said act imposed in regard to 
 the sale of such articles without the use of the proper stamp or stamps, 
 as in said act is required. 
 
 Sec. 28. And be It further enacted. That all medicines, preparations, 
 compositions, perfumery, and cosmetics, intended for exportation, as 
 provided for in section 109 of the act to which this act is an amend- 
 ment, in order to be manufactured and sold or removed, without being 
 charged with duty, and without having a stamp affixed thereto, may, 
 under such rules and regulations as the Secretary of the Treasury 
 may prescribe, be made and manufactured in warehouses known and 
 designated in Treasury regulations as bonded warehouses, class two : 
 Provided such manufacturer shall first give satisfactory bonds to the 
 Collector of Internal Revenue for the faithful observance of the rules 
 and regulations herein provided for, in amount not less than half re- 
 quired by the regulations of the Secretary of the Treasury from per- 
 sons allowed bonded warehouses, class two. Such goods, when manu- 
 factured in such warehouses, may be removed for exportation, under 
 the direction of the revenue officer having charge thereof, without 
 being charged with duty and without having a stamp affixed thereto. 
 Any manufacturer of the articles aforesaid, or of any of them, having 
 such bonded warehouse as aforesaid, shall be at liberty, under such 
 rules and regulations as the Secretary of the Treasury may prescribe, 
 
AMENDED ACT. 
 
 9J 
 
 to convey therein any materials to be used in such manufacture which 
 are allowed by the provisions of the said act to be exported free from 
 tax or duty, as well as the necessary materials, implements, packages, 
 vessels, brands, and labels for the preparation, putting up, and export 
 of the said manufactured articles ; and every article so used shall be 
 exempt from stamp aud excise duty. Articles and materials so to be 
 used may be transferred from any bonded warehouse in which the 
 same may be, under such regulations as the Secretary of the Treasury 
 may prescribe, into auy bonded warehouse, class two, in which such 
 manufacture may be conducted, aud may be used in such manufacture, 
 and, when so used, shall be exempt from stamp and excise duty ; aud 
 the receipt of the officer of the revenue in charge shall be received as 
 a voucher for the manufacture of such articles. Any materials im- 
 ported into the United States may, under such rules as the Secretary 
 of the Treasury may prescribe, aud under the direction of the pro- 
 per officer of the customs, be removed in original packages from on 
 shipboard, or from the bonded warehouses in which the same may be, 
 into the bonded warehouse, class two, in which such manufacture may 
 be carried on, for the purpose of being used in such manufacture, 
 without payment of duties thereon, and may there be used in such 
 manufacture. No article so removed, nor auy article manufactured in 
 said bonded warehouse, class two, shall be taken therefrom except 
 for exportation, under the direction of the proper officer of the cus- 
 toms having charge thereof, whose certificate, describing the articles 
 by their marks, dr otherwise, the quantity, the date of importation, 
 and name of vessel, with such additional particulars as may from 
 time to time be required, shall be received by the collector of cus- 
 toms in cancellation of the bonds, or return of the amount of foreign 
 import duties. All labor performed and services rendered under 
 these regulations shall be under the supervision of an officer of the 
 customs, and at the expense of the manufacturer. 
 
 Sec. 29. And be it farther enacted , That spokes, hubs, felloes, grind- 
 stones, coke, silver bullion rolled or prepared for platers’ use exclu- 
 sively ; materials for the manufacture of hoop-skirts exclusively, and 
 unfitted for other use (such as steel wire, rolled, tempered or covered, 
 cut tapes and small wares for joining hoops together); spindles and 
 castings of all descriptions, where made exclusively for instruments, 
 articles or machinery upon which duties are assessed and paid, shall 
 be exempt from duty ; and all goods, wares and merchandise, and 
 articles made or manufactured from materials which have been sub- 
 ject to, and upon which internal duties have been actually paid, or 
 materials imported upon which duties have been paid, or upon which 
 no duties are imposed by law, where the increased value of such 
 goods, wares and merchandise, and articles so made and manufactured, 
 shall not exceed the amount of 5 per centum ad valorem, shall be and 
 hereby are exempt from duty. 
 
 Sec. 30. And be it further enacted , That on all cloths of silk, cotton, 
 or Other material, dyed, printed, bleached, manufactured, or prepared 
 into other fabrics, which were removed from the place of manufacture, 
 prior to the 1st of September, 1862, or which have been or shall be 
 imported, the duty or tax of three per centum shall be assessed only 
 upon the increased value thereof: Provided, further. That whenever 
 the duty has been assessed, or assessed and collected at the full value 
 thereof upon cloths of silk, cotton, or other material manufactured 
 and removed from the place of manufacture prior to the 1st of Sep- 
 tember, 1862, or which were imported prior to the passage of this act, 
 and which have been dyed, printed, bleached, manufactured, or other- 
 
100 
 
 THE NATIONAL TAX LAW 
 
 wise prepared into other fabrics since" the said 1st of September, 1862, 
 the Commissioner of Internal Revenue, subject to the regulation of 
 the Secretary of the Treasury, shall be and he hereby is authorized 
 and directed to remit, refund, and pay back such proportion of said 
 duties as were assessed upon the value of such cloths before the same 
 were so dyed, printed, bleached, manufactured, or otherwise prepared. 
 
 Sec. 31. And be it further enacted , That the Commissioner of In- 
 ternal Revenue, subject to the regulations of the Secretary of the 
 Treasury, shall be aud hereby is authorized to remit, refund, "and pav 
 back all duties erroneously or illegally assessed or collected, and ail 
 judgments or sums of money recovered in any court against any 
 collector or deputy collector for any duties or licenses paid under 
 protest. 
 
 Sec. 32. And be it further enacted, That manufacturers of lard oil, 
 lubricating oil, and linseed oil shall be subject to the provisions of the 
 act to which this is an amendment, relating to distillers of spirituous 
 liquors, and designed for the purpose of ascertaining the quantity 
 produced, so far as the same may, in the judgment of the Commis- 
 sioner of Internal Revenue, and under regulations to be prescribed 
 by him, be deemed necessary. 
 
 Sec. 33. And be it further enacted, That the provisions of the act to 
 which this act is an amendment, in relation to returns by manufac- 
 turers and the payment and collection of duties upon manufactured 
 articles, enumerated in section 75 of said act, shall be and herebv are 
 made applicable to the producers of articles which are also mentioned 
 in said section, aud on which taxes are levied. 
 
 Sec. 34. Aud be it further enacted. That there shall be designated by 
 the collector in every district where the same may be necessary one 
 or more inspectors of manufactured tobacco, who shall take an oath 
 faithfully to perform their duties in such form as the Commissioner 
 of Internal Revenue shall prescribe, aud who shall be entitled to re- 
 ceive such fees as may be fixed and prescribed by said Commissioner. 
 And all manufactured tobacco shall, before the same is used or re- 
 moved for consumption or sale, be inspected aud weighed by an in- 
 spector, designated as aforesaid, who shall mark upon the’ box or 
 other package containing such tobacco, in a manner to be prescribed 
 by said Commissioner, the quality aud weight of the contents of such 
 package, with the date of inspection and the name of the inspector. 
 The fees of such inspector shall in all cases be paid by the owner of 
 the tobacco so inspected and weighed. The penalties for the fraudu- 
 lent marking of any package of tobacco, and for any fraudulent at- 
 tempt to evade the duties on tobacco, so inspected, by changing in anv 
 manner the package or the marks thereon, shall be the same as are 
 provided in relation to distilled spirits by existing laws. That manu- 
 factured tobacco may be removed from the place of manufacture for 
 the purpose of being exported, after the quantity andqualitv to be so 
 removed shall have been ascertained by inspection, according to the 
 provisions of this act, upon and with the written permission of'the 
 collector or deputy collector of the district, without payment of the 
 duties thereon previous to such removal, the owifer thereof having 
 given bond to the United States, with sufficient sureties, in the man- 
 ner and form and under regulations to be prescribed by the Commis- 
 sioner of Internal Revenue, and in at least double the amount of said 
 duties, to export the said manufactured tobacco or pay the duties 
 thereon within such time as may be stated in the bond ; and all the 
 provisions relative to the exportation of distilled spirits in bond, con- 
 tained in the act to which this is an amendment, as far as the same 
 
AMENDED ACT. 
 
 101 
 
 • 
 
 may be applicable, shall be applied to the exportation of tobacco in 
 bond : Provided, however. That nothing herein contained shali be con- 
 sidered to apply to snuff, fine-cut tobacco, or cigars. 
 
 Sec. 35. And be it further enacted. That the evidence of exportation 
 to entitle to benefit of drawback uuderthe act to provide internal rev- 
 enue to which this act is an amendment, and the rules and regula- 
 tions pertaining thereto, shall be the same as those which are now or 
 may be required to entitle the exporter to benefit of drawback under 
 the acts relating to drawbacks of duties on imports, with such other 
 rules and regulations as the Secretary of the Treasury may prescribe ; 
 that the bureau in charge of exports for the benefit of drawback 
 under the acts as aforesaid at the port of New York (and at such other 
 ports as the Secretary of the Treasury may designate) shall have 
 charge of the same under the act to which this act is an amendment ; 
 that the head of such bureau shall be invested with the authority and 
 receive the emoluments of a deputy of the collector of customs; and 
 that the said bureau shall, under the direction of the collector of the 
 customs, embrace the supervision of all exports entitled to remission of 
 duties, or to drawback of duties paid, under the acts above mentioned; 
 the ascertaining and certifying such duties ; the taking and cancella- 
 tion of required bonds ; the charge of all export entry papers for 
 benefit of drawback and officers’ returns thereon, and of certificates 
 in proof of the landing of such exports abroad : Provided, That noth- 
 ing herein contained shall be construed to change or modify the ex- 
 isting mode of paying the drawbacks and debentures allowed by the 
 laws before referred to. - 
 
 Sec. 36. Ami be it further enacted, That the Assistant Treasurer of 
 the United States at San Francisco is required, under such instructions 
 as the Commissioner of internal Revenue shall prescribe, to audit, al- 
 low, and pay the accounts for services of the collectors and assessors 
 of California, Oregon and Navada Territory, subject to the revision of 
 the said Commissioner. 
 
 Sec. 37. And be it further, enacted, That this act, except where other- 
 wise indicated, shall take effect from and after its passage, and all acts 
 and parts of acts repugnant to the provisions of this act be and the 
 same are hereby repealed : Provided, that the existing laws shall ex- 
 tend to and be in force, as modified, for the collection of the duties 
 imposed by this act, for the prosecution and punishment of all of- 
 fenses, and for the recovery, collection, distribution, and remission of 
 all fines, penalties and forfeitures, as fully and effectually as if every 
 regulation, penalty, forfeiture, provision, clause, matter, and thing to 
 that effect, in the existing laws contained, had been inserted in and 
 re-enacted by this act. 
 
 Sec. 38. And be it further enacted. That from and after the date 
 when this act takes effect’ there shall be an allowance or drawback on 
 cordials and other liquors manufactured wholly or in part of domestic 
 spirits, on which a duty shall have been paid equal in amount to the duty 
 paid on such spirits when exported, with such deduction as the Secre- 
 tary of the Treasury may think reasonable, not exceeding five per cent- 
 um of the amoun t of duty so paid, the amount to be ascertained in the 
 manner and under the regulations prescribed in Section 116 of the act 
 to which this is additional, and the same to be subject to all the provi- 
 sions of said section applicable thereto : Provided, That no such allow- 
 ance shall be made unless the value'of the spirits used in such manufac- 
 ture shall eseeed oue-half of the whole value of the article manufac. 
 tured as aforesaid. 
 
 Approved, March 3, 1863. 
 
103 
 
 THE NATIONAL TAX LAW. 
 
 SCHEDULES. 
 
 [These schedules are made to represent the law as it now is, combining 
 the provisions of the amended act with so much of the first law as remains 
 unmodified and in force.] 
 
 SCHEDULE A. 
 
 TAX ON CARRIAGES, YACHTS, BILLIARD-TABLES AND PLATE. 
 Carriage, gig, chaise, phaeton, wagon, buggy-wagon, carryall, rockaway, 
 or other like carriage, the body of which rests upon "springs of any 
 description, kept for use, or for hire, or for passengers, and which shall 
 not be exclusively employed in husbandry or for the transportation of 
 merchandise, and valued at $75 or over, including the harness used 
 
 therewith, when drawn by one horse $1 
 
 Carriages of like description drawn by two horses, and any coach, hack- 
 ney-coach, omnibus, or four-wheel carriage, the body of which rests 
 upon springs of any description, which maybe kept "for use, for hire, 
 or for passengers, and which shall not be exclusively employed in hus- 
 bandry or for the transportation of merchandise, valued at $75, and not 
 exceeding $200, including the harness used therewith, drawn by two 
 
 horses or more ....$2 
 
 Carriages of like description, when valued above $200, and not exceed- 
 ing $000 $5 
 
 Carriages of like description, valued above $000 $10 
 
 Pleasure or racing vessels, known as yachts, whether by sail or steam, 
 
 under the value of $600 $5 
 
 Yachts valued above $000, and not exceeding $1,000 $10 
 
 And for each additional $1,000 in value of said yachts $10 
 
 Billiard-tables, kept for use $10 
 
 Plate of gold, kept for use, per ounce troy 50 cents 
 
 Plate of silver, kept for use, per ounce troy .3 cents 
 
 Provided, That silver spoons or plate of silver, to an amount not exceed- 
 ing 40 ounces as aforesaid, belonging to any one person, shall be exempt 
 from duty. Plate belonging to religious societies is, also, exempt. 
 
 SCHEDULE B. 
 
 STAMP DUTIES ON CONTRACTS, BILLS OP EXCHANGE, ETC. 
 Agreement or contract, other than those specified in this schedule ; 
 any appraisement of value or damage, or for any other purpose : for 
 every sheet or piece of paper upon which either’of the same shall be 
 
 written 5 cents 
 
 Agreements for the hire, use. or rent of any land-tenement, or portion 
 thereof if for a period of time not exceeding three vears, stamp 
 
 duty 50 cents 
 
 Do., do., if for a period of time exceeding three years, stamp duty $1 
 
 Applications for bounties, stamp duty ", . None 
 
 Do., for arrears of pay, stamp duty None 
 
 Do., for pensions, stamp duty ISnue 
 
 Appraisements of value or damage, on each a stamp duty of 5 cents 
 
 Assignment of mortgage, stamp duty same' as on the original instrument. 
 Do., of leases, do., do. 
 
 Do., of policies of insurances, do., do. 
 
 Bill of e xcha nge (inland), toft, or order for the payment of any sum of 
 money" exceeding $20, otherwise flEfh at sight or" on demand." and any 
 promissory note, shall have a stamp or stamps affixed thereon denoting 
 a duty, upoD every sum of $200 or any fractional part thereof, if payable 
 
SCHEDULES. 
 
 103 
 
 on demand or at any time not exceeding 33 days, including the grace, 
 
 from the date or sight . .1 cent 
 
 Bill of exchange, do., if payable at any time not less than 33 days, as 
 aforesaid, and not exceeding 63 days, including the grace, from date 
 
 or sight . 2 cents 
 
 Bo., if "payable at any time not less than 63 days, as aforesaid, and not 
 
 exceeding 93 days, including the grace, from date or sight 3 cents 
 
 Do., if payable at any time not less than 93 days, as aforesaid, and not 
 
 exceeding four months from date, or sight and' grace 4 cents 
 
 Do., if payable at any time not less than four months, as aforesaid, and 
 
 not exceeding six months from date, or sight and grace 6 cents 
 
 Do., if payable at any tfme exceeding six months from date or sight and 
 
 grace 10 cents 
 
 Bills of exchange (foreign) drawn in, but payable out of the United States, 
 if drawn singly or if drawn otherwise than in sets of more than one, 
 according to "the custom of merchants and bankers, same as bill of 
 exchange (inland). 
 
 Do., do., if drawn in sets of three or more, for every bill of each set. where 
 the sum made payable shall not exceed $150, or the equivalent thereof 
 
 in any foreign currency 3 cents 
 
 Do., do., above $15h and not above $250 5 cents 
 
 Do., do., above $2ou and not above $500 10 cents 
 
 Do., do., above $500 and not above $1.000 .' 15 cents 
 
 Do., do., above $1,000 and not above $1.500 20 cents 
 
 Do., do., above $1,500 and not above $2.250 30 cents 
 
 Do., do., above $2,250 and not above $3,500 50 cents 
 
 Do., do., above $3,500 and not above $5,000 70 cents 
 
 Do., do., above $5,000 and not above $7,500 $1 
 
 Do., do. i or every $2,500 or part thereof, in excess of $7.500 30 cents 
 
 Bills of lading for any goods, merchandise or effects to be exported from 
 a y _.t or place in the United States to any foreign port or place, a stfimp 
 
 - duty of 10 cents 
 
 Bills of sale, by which any ship or vessel, or any part thereof, shall be 
 conveyed to or vested in any other person or persons, when the consid- 
 eration shall not exceed $500, stamp duty 25 cents 
 
 Do., do., do., when the consideration exceeds $500 and does not exceed 
 
 $1,000, stamp duty 50 cents 
 
 Do., do., do., for each and every additional amount of $1,000, or any frac- 
 tional part thereof, in excess' of $1,000 : 50 cents 
 
 Bond or note secured by a mortgage, but one stamp shall be required on 
 such papers : Provided, that the stamp duty placed thereon is the largest 
 rate required for such instruments or either of them. 
 
 Bonds indemnifying any person who shall have become bound or engaged 
 as surety for the payment of any sum of money, or for the due execution 
 or performance of the duties of any office, and to administer money 
 
 received by virtue thereof, a stamp duty of 50 cents 
 
 Do., of any description other than such as are required in legal proceed 
 
 ings and such as are not otherwise charged, a stamp duty of 25 cents 
 
 Bounties, applications for, stamp duty None 
 
 Do., or indemnity awarded for depredations and injuries by certain bands 
 
 of Sioux Indians, applications for, stamp duty None 
 
 Certificates of stock in any incorporated company, stamp duty on 
 
 each 25 cents 
 
 Certificate of profits, or any certificate or memorandums showing an 
 interest in the property or accumulations of any incorporated company, 
 
 if for not less than $10 and not exceeding $50, stamp duty 10 cents 
 
 Do., do., for a sum exceeding $50 25 cents 
 
 Certificate — Any certificate of damage, and all other certificates or docu- 
 ments issued by any Port Warden, Marine Surveyor or other person 
 
 acting as such, stamp duty 25 cents 
 
 Certificate of deposit of any sum of money in any bank or trust company, 
 or with any banker or person acting as such, if for a sum not exceeding 
 
 $100, a stamp duty 2 cent! 
 
 Do., if for a sum exceeding $100, stamp duty 5 centi 
 
104 
 
 THE NATIONAL TAX LAW. 
 
 Certificates of measurement, stamp duty Non* 
 
 Certificates of profit, stamp duty /d v- C n , • Non* 
 
 Certificates of weight., stamp duty ' None 
 
 Certificate of any other description than those specified in Schedule 
 
 B, a stamp duty of 5 cents 
 
 Charter Party — Contract of agreement for the charter of any ship, or 
 vessel or steamer, or any letter, or memorandum, or other writing be- 
 tween the captain, master, or owner, or person acting as agent of any 
 ship or vessel, or steamer, and any other person or persons, for or relat- 
 ing to the freight or charter of such ship, or vessel, or steamer, if the 
 registered tunna^e of such ship, or vessel, or steamer, does not exceed 
 
 150 tuns, stamp duty ; '...$1 
 
 Do., do., exceeding 150 tuns and not exceeding 300 tuns §3 
 
 Do., do., exceeding 300 tuns and not exceeding 000 tuns, stamp duty. $5 
 
 Do., do., exceeding 600 tuns, stamp duty \$10 
 
 Checks drawn upon any bank, trust company, or any person or persons, 
 "companies or corporations for the payment of money, exceeding $20 at 
 
 .sight or on demand ! 2 cents 
 
 Clearance! stamp duty 25 cents 
 
 Consumption entry at any custom-house, not exceeding $1 in value, stamp 
 
 duty 25 cents 
 
 Do., do., exceeding $100 and not exceeding $500 50 cents 
 
 Do., do., exceeding $500 in value $1 
 
 Contracts, for each sheet or piece of paper on which written, stamp 
 
 duty 5 cents 
 
 Do., for the hire, use, or rent of any land, tenement or portion thereof, 
 under a period of time not exceeding three years, stamp duty... 50 cents 
 
 Do., do., for a period of time exceeding three years $1 
 
 Contracts, brokers’ note, or memorandum of sale of any goods or mer- 
 chandise, stocks, bonds, exchange, notes of hand, real estate, or prop- 
 erty of any kind or description, issued by brokers, or persons acting as 
 
 such, stamp duty 10 cents 
 
 Conveyance, deed, instrument, or writing, whereby any lands, tenements, 
 or other realty, sold, shall be granted." leased, assigned, transferred, or 
 otherwise conveyed to or vested in the purchaser or purchasers, or to 
 any person or persons, by his. her or their direction, when the value 
 
 exceeds $100 and does not exceed $500 50c 
 
 Do., do., exceeding $500, and does not exceed $1009 $1 
 
 Do., do., when the value exceeds $1,000 and does not exceed $2,500 $2 
 
 Do., exceeding $2,500 and not exceeding $5,000 $5 
 
 Do., exceeding $5,000 and not exceeding $10.000 $10 
 
 Do., exceeding $10,000 and not exceeding $20,000 $20 
 
 Do., for every additional $10,000, or fractional part in excess of $20,- 
 
 000 $20 
 
 Do., none to pay more than $1,000 duty. 
 
 Deeds, whereby any lands, tenements, or other things sold, shall be 
 granted, leased, assigned, transferred, or otherwise conveyed to or 
 vested in the purchaser or purchasers, or to any person or persons by 
 
 his, her, or their direction, stamp duty ...Same as conveyance. 
 
 Deeds and other instruments in writing, having the fact of their acknowl- 
 edgment. or any certificate showing that the acknowledgment has been 
 made before the proper officer or in due form thereon" certified, shall 
 not, in consequence of such certificate, be subject to an additional stamp 
 duty. 
 
 Deed, none to pay a stamp duty of more than $1 000 
 
 Deposit notes to Mutual Insurance Companies, stamp duty Nine 
 
 Dispatch, telegraphic, when the charge of the first ten ‘words does not 
 
 exceed 20 cents, stamp djity 1 cent 
 
 Do., when it exceeds 20 cents 3 cents 
 
 Documents drawn or made in foreign countries, if used in the United 
 States, pay the same duty or duties in stamps as if made or drawn 
 here. 
 
 Draft, drawn upon any bank, trust company, or any person or persons, 
 companies, or corporations, for the payment of money at sight or on 
 demand, same as “ Bill of Exchange.” 
 
SCHEDULES. 
 
 105 
 
 Entry -of any goods, wares, or merchandise, at any custom-house, for 
 
 warehousing, not exceeding $1 in value, stamp duty 25 cents 
 
 Do., do., exceeding $1. and not exceeding §5 50 cents 
 
 Do., do., exceeding §5 in value §1 
 
 Entry for the withdrawal of any goods, wates, or merchandise from 
 
 bonded warehouse, stamp duty 50 cents 
 
 Instruments of attorney, made in foreign countries, same stamp duty as 
 if made in the United Slates. 
 
 Insurance Companies. Mutual, deposit notes to, stamp duty None 
 
 Insurance policies of any kind, on which there is a premium not exceed 
 
 iug §10, stamp duty 10 cents 
 
 Insurance ■ — Policies of insurance, or other instrument by whatever 
 name the same shall be called, whereby any insurance shall be made or 
 renewed, marine or inland, upon property of any description, whether 
 against perils by the sea or by tire, or other peril of any kind, made by 
 any insurance company or its agents or by any other company or per 
 
 son, stamp duty .• 25 cents 
 
 Insurance, ticket's or contracts of, when limited to fatal or non-fatal injury 
 to persons while traveling, are not required to pay a stamp duty. 
 Insurance policies, assignment of, see “ Assignment.” 
 
 Insurance policy, or renewal, see '“Policy of Insurance.” 
 
 Lease, for the hire, nse, or rent of any land, tenement, or portion thereof, 
 if for a period of time not exceeding three years, stamp duty.. 50 cents 
 
 Do., do., for a period of time exceeding three years, stamp duty §1 
 
 Leases, assignment of, see “Assignment.” 
 
 Legal documents, writ, or other original process commenced in any court 
 
 of law or equity, 6tamp duty 50 cents 
 
 Letters of credit (see Bills of Exchange, foreign). 
 
 Letters of Administration — Where the estate and effects for or in respect 
 of which such letters of administration applied for shall be sworn or 
 
 declared not to exceed the value of $2,500, stamp duty 50 cents 
 
 Do., do., to exceed $2,500, and not exceeding $5.000 $1 
 
 Do., do., to exceed $5,000, and not exceeding $20.000 $3 
 
 Do., do., to exceed $20,000, and not exceeding $50,000 $5 
 
 Do., do., to exceed $50,000. and not exceeding $100,000 $10 
 
 Do., do., exceeding $100,000. and not exceeding $150,000 §20 
 
 Do., do., for every additional $50,000 or part thereof $10 
 
 Lottery tickets, on each offered for sale without a stamp, penalty.. ..§50 
 Lottery tickets, when they, or any fraction of them, shall not exceed the 
 
 retail price of $1 50 cents 
 
 Do., do., exceeding $1, for every dollar or fraction 50 cents 
 
 Manifest of the cargo of any ship, vessel or steamer, for a foreign port, 
 if the registered tonnage of such ship, vessel or steam’er does not ex- 
 ceed 300 tuns, stamp duty $1 
 
 Do., do., exceeding 300 tuns, and not exceeding 600 tuns $3 
 
 Do., do., exceeding 600 tuns $5 
 
 Marine protest, stamp duty 25 cents 
 
 Measurement, certificate of, stamp duty None 
 
 Mortgage — Any, or personal bond for the payment of.money, or as secu- 
 rity for the payment of any definite or certain sum of money, shall have 
 a stamp or stamps affixed thereon denoting a duty upon every sum of 
 
 $200, or any fractional part thereof, of ' 10 cents 
 
 Mortgage — None shall be required to pay a stamp duty of more than 
 $1,000. 
 
 Notes, promissory, see “Bill of Exchange.” 
 
 Order lor the payment of any sum of money drawn upon any bank, Trust 
 Company, or any person or persons, companies or corporations, at sight 
 or on demand, stamp duty same as “ Bill of Exchange.” 
 
 Pensions, applications for, stamp duty.. None 
 
 Policies of Insurance, see “ Insurance.” 
 
 Power of attorney for the sale or transfer of any scrip, or certificate of 
 profits, or memorandum, showing an interest in the profits or accumula- 
 tion of any corporation or association, for a sum less than $50. .10 cents 
 Power of attorney for the sale or transfer of any stock, bonds, or scrip, 
 
306 
 
 THE NATIONAL TAX LAW. 
 
 or for the collection of any dividend, or interest theieon, stamp 
 
 duty 23 cenls 
 
 Power of attorney or prosy for voting at any election for officers of any 
 incorporated company or society, except charitable, religious, literary 
 
 and cemetary societies, stamp dnty .10 cents 
 
 Power of attorney to sell and convey real estate, or to rent or lease the 
 same, or to perform any and all other acts not specified, stamp duty .si 
 
 Power of attorney to receive or collect rents, stamp duty 25 cents 
 
 Potver of attorney made in any foreign country, same stamp duty as if 
 made in the United States. 
 
 Probate of will, where the estate and effects for or in respect of which 
 such probate applied for shall be sworn or declared not to exceed the 
 
 value of $2,500, stamp duty 50 cents 
 
 Do., do., to exceed $2,500 and not exceeding §5,000 $1 
 
 Do., do., to exceed $5,000 and not exceeding $20,000 §2 
 
 Do., do., to exceed $20,000 and not exceeding §50.000 §5 
 
 Do., do., to exceed $50,000 and not exceeding §100,000 $10 
 
 Do., do., exceeding §100,000 and not exceeding $150,000 .. ..§20 
 
 Do., do., for every additional $50,000, or fractional part thereof .§10. 
 
 Promissory note — Any memorandum, check, receipt, or other written or 
 printed .evidence of an amount of money to be paid on demand, or at a 
 time designated, shall be considered as a “ Promissory Note,’' and re- 
 stamped accordingly. See “Billot Exchange tlnland).’” 
 
 Protest of every note, bill of exchange, acceptance, check, or draft, 
 
 stamp duty 25 cents 
 
 Receipt, warehouse, stamp duty 25 cents 
 
 Receipt (other than charter party) for any goods, merchandise or effects 
 to be exported from a port or place in the United States to any foreign 
 
 port or place, stamp duty 10 cents 
 
 Do., for any goods, merchandise or effects to be carried from one nort or 
 place in the United States to any other port or place in the "United 
 States, either by land or water, except when carried by an express 
 
 company or carricr„stamp duty 5 cents 
 
 Telegraphic dispatch, see “Dispatch.” 
 
 Ticket, passage, by any vessel from any port in the United States to a 
 
 foreign port, if less than $30 stamp duty 50 cents 
 
 Do., exceeding $30 $1 
 
 Warehouse entry, see “Entry.” 
 
 Warehouse receipts, stamp duty 25 cents 
 
 Warehouse; bonded, or custom house, withdrawal entry, stamp du- 
 ty 50 cents 
 
 Writ, each, stamp duty 50 cents 
 
 SCHEDULE C.* 
 
 STAMP DUTIES ON MEDICINAL PREPARATIONS, PERFUMERT, ETC. 
 
 Medicines or Preparations— For and upon every packet, box. bottle, pot, 
 phial, or other inclosure containing any pills, powders, tinctures, tro- 
 ches, or lozenges, sirups, cordialsrbitters, anodynes, tonics, plasters, 
 liniments, salves, ointments, pastes, drops, waters, essences, spirits, 
 oils, or other preparations or compositions whatsoever, made and sold, 
 or removed for consumption and sale, by any person or persons, what- 
 ever, wherein the person making or preparing the same has, or claims 
 to have, any private formula or occult secret or art for the making or 
 preparing the same, or has, or claims to have any exclusive right or 
 title to the making or preparing the same, or which are prepared, 
 uttered, vended, or'exposed for sale under any letters patent, or held 
 out or recommended to the public by the makers, venders, or proprie- 
 tors thereof as proprietary medicines, or as remedies or specifics for 
 any disease, diseases or affections whatever, affecting the human or 
 
 *For the special regulations to govern Manufacturers of medicines, 
 preparations. &c., which come under this schedule, see sections PS. 99. 
 103, 106, 107, 108, 109 of the Old Law, and sections 27, 28, of the Amended 
 Act. 
 
SCHEDULES. 
 
 10 ' 
 
 animal body as follows : where such packet, box, bottle, pot, phial, or 
 other inclosure, with its contents, shall not exceed at the retail price or 
 
 value, the sum of 25 cents, each, stamp duty 1 cent 
 
 Do., exceeding 25 cents, and not exceeding 50 cents 2 cents 
 
 Do., exceeding 50 cents, and not exceeding 75 cents 3 cents 
 
 Do., exceeding 75 cents, and not exceeding $1 4 cents 
 
 Do., exceeding $1, for each and every 50 cents, or fractional part thereof 
 over and above SI, an additional 2 cents 
 
 Perfumery and Cosmetics — For and upon every packet, box, bottle, pot, 
 pliial, or other inclosure. containing any essence, extract, toilet water, 
 cosmetic, hair oil, pomade, hair-dressing, hair restorative, hair dye, 
 tooth-wash, dentrifice, tooth paste, aromatic cachous, or any similar 
 articles, by whatsoever name the same heretofore have been, now are, 
 or may hereafter be called, known, or distinguished, used or applied, 
 or to be used or applied as perfumes or applications to the hair, mouth, 
 or skin, made, prepared and sold, or removed for consumption and sale, 
 in the United States, where such packet, box, bottle, pot. phial, or other 
 inclosure, with its contents, shall nofexceed at the retail price or value 
 
 . the sum of 25 cents, each, stamp duty X cent 
 
 Do., exceeding 25 cents and not exceeding 50 cents, stamp duty 2 cents 
 
 Do., exceeding 50 cents and not exceeding 75 cents, stamp duty 3 cents 
 
 Do., exceeding 75 cents and not exceeding $1, stamp duty 4 cent3 
 
 Do., exceeding $1, for each and every 50 cents, or fractional part thereof, 
 
 exceeding $1, an additional stamp duty of 2 cents 
 
 Playing cards, per pack of whatever number, when the price per pack 
 
 does not exceed 13 cents 1 cent 
 
 Do., do., over 18 and not over 25 cents per pack 2 cents 
 
 Do., over 25 and not over 30 cents per pack 3 cents 
 
 Do., over 30 and not over 36 cents 4 cents 
 
 Do., over 36 cents 5 cents 
 
 REGULATIONS EOR SUPPLY AND USE OP DIES, ETC. 
 
 The Commissioner of Internal Revenue has established the following 
 regulations in regard to individual stamps for proprietary articles enu- 
 merated in Schedule C of the Excise law : 
 
 First. Every proprietor can furnish a design for a stamp, which, if 
 approved, will be engraved by the Government engravers at the cost of 
 the proprietor. 
 
 Second. In such cases the proprietor will be entitled to the discount 
 specified in the 102d section of the Excise law. 
 
 Third. If the designs do not exceed the superficial area, thirteen-six- 
 teenths of an inch, for the denomination of one or two cent stamps, or 
 sixty-three sixty-fourths of an inch for the denomination of three or four 
 cent stamps, these being the sizes established by the office for the above 
 specified denominations, there will be’no additional charge to purchasers. 
 If. however. proprietors desire to increase the size of the stamps for the 
 denominations above mentioned, then an additional charge will be made 
 for the cost of paper and printing. This additional charge will be ten 
 cents per thousand for stamps of three and one-eighth inches superficial 
 area, and a proportionate sum for intermediate sizes. 
 
 Fourth. Every stamp mnst be rectangular in form. 
 
 Fifth. All dies and plates will be retained by, and be under the exclu- 
 sive’control of the Government. 
 
 Sixth. The general stamp must be canceled by writing thereon the ini- 
 tials of the proprietor of the stamped article, and the date of canceling, 
 while the private stamp must be so affixed on the package, that on open- 
 ing the same the stamp shall be effectually destroyed. _ 
 
 Seventh. Where printing in more than one color is desired, the addi- 
 tional expense must be borne by the proprietor. 
 
 Eighth. Each stamp must bear the words, or a proper abbreviation of 
 the words, “ United States Internal Revenue,” and the name of the arti- 
 cle; also, in word and figures, the denominations of the stamp. 
 
108 
 
 THE NATIONAL TAX LAW. 
 
 ALPHABETICAL SUMMARY 
 
 ARTICLES TAXED AND THE RATES DEPOSED. 
 
 [Expressly prepared for this edition. All parties preparing forms foi 
 the use of the public are strictly forbidden its use as “copy.”] 
 
 Page 
 
 64 
 
 45 
 
 &4 
 
 Advertisements inserted in newspapers, magazines, reviews, or any 
 
 other publication, on gross receipts.for 3 per cent 
 
 Do., all receipts for, to the amount of $1.000 Exempt 
 
 Do., do., by papers whose circulation does not exceed 2,000 copies 
 
 [see section 88] Exempt 
 
 Agents, insurance, for license $10 
 
 Agreements, for stamp duty see Schedule B. 
 
 Alcohol, made or manufactured of spirits or materials upon which 
 the duties shall have been paid, is not to be considered a manu- 
 facture. 
 
 Ale, same as “ Malt Liquors.” 
 
 Animal oils, per gallon 2 cents 
 
 Anodynes, see Schedule C. 
 
 Apothecaries (when a license as wholesale or retail dealer has not 
 
 been taken out), for license [see Tax Law Decisions] $10 
 
 Do., when sales do not exceed $1,000 Exempt 
 
 Appraisements of value or damage, see Schedule B. 
 
 Architects, see “ Licenses.” For definition of, see Amended Act, 
 “ Licenses.” 
 
 Attorney, see Lawyers : also see Amended Act, “ Licenses.’ ’ 
 Auctioneers, under which term is included every person whose busi- 
 ness it is to offer property for sale to the highest or best bidder, for 
 
 license [see Amended Act, Sec. 25] $2C 
 
 Auction sales of goods, merchandise, articles, and things, including 
 all sales of stocks, bonds, and other securities, on gross amount of 
 
 sales 1-10 of 1 per cent 
 
 Awnings made of cotton, flax or hemp, or of either in parts, or of other 
 
 material 3 per cent 
 
 Do., for exemption from tax, see Sec. 29, Amended Act. 
 
 Bags, made of cotton, same as “ Awnings ” 3 per cent 
 
 Do., for exemption from tax, see Sec. 29, Amended Act. 
 
 Banks, on all dividends [see Amended Act. Section 14] 3 per cent 
 
 Bankers, under which term is included every person who keeps a 
 place of business where credits are opened in favor of any person, 
 firm, or corporation, by the deposit or collection of money or cur- 
 rency. and the same, or any part thereof, shall be paid-or remitted 
 upon the draft, check, or order of such creditor, but which doc - not 
 include incorporated banks or other banks legally authorized to 
 
 issue notes as circulation, for license $100 
 
 Barks, brigs, brigantines, see “ Vessels.” 
 
 Barytes, sulphate of, per 100 pounds 10 cents 
 
 Beer, see “ Malt Liquors.” [Also see Amended Act. Sec. 12.1 
 Bend leather, per pound [see Tax Law Decisions] .1 cent and 5 mills 
 * All stars affixed denote that reference is made to the “ Tax Law Decis- 
 ions.” 
 
ALPHABETICAL SUMMARY. 
 
 109 
 
 Pa ere 
 
 53 
 
 44 
 
 54 
 
 87 
 
 57 
 
 50 
 
 57 
 
 87 
 
 44 
 
 S7 
 
 50 
 
 57 
 
 * 
 
 59 
 
 56 
 
 57 
 
 * 
 
 84 
 
 85 
 
 Benzoin and Naphtha* ad valorem 3 per cent 
 
 Bicarbonate ol'soda, per pound 5 mills 
 
 Billiard tables kept l'or use, lor each table §10 
 
 Billiard rooms, l'or license l'or each table §5 
 
 Bills of exchange, see Schedule B, page 102. 
 
 Bills of lading, see Schedule B. 
 
 Bills of sale, “ 
 
 Binder's boards, same as “ Paper.” 
 
 Bitters, same as “ Medicines.” See Schedule C. 
 
 Boards are not to be considered as manufactures. 
 
 Bolts, iron, per ton $3 
 
 Bonds, auction sales of, on gross amounts of sales, 1-10 of 1 per cent 
 Bond, or bond and mortgage, see Schedule B. 
 
 Bone, manufactures of, wholly or in part, if not otherwise speci- 
 fied, ad valorem 3 per cent 
 
 Books are not to be regarded as a manufacture, or submitted to a rate 
 of duty as a manufacture. 
 
 Bottles containing medicines, etc., see Schedule C. 
 
 Bootmakers, making articles to order, as custom work, and not for 
 sale generally, shall, to the amoun t of §1,000 be exempt from duty, 
 and for auy excess beyond the amount of §1,000 shall pay a duty 
 
 of -. : 1 per cent 
 
 Bowling-alleys, for each alley, duty for license §5 
 
 Boxes containing medicines, etc., same as “ Bottles.” 
 
 Brass, rolled, in rods or sheets 1 per cent 
 
 Brass, manufactures of, if not otherwise specified 3 per cent 
 
 Bread and breadstutl's not considered as manufactures. 
 
 Bricks are not to be considered a manufacture. 
 
 Bridges, toll, on gross receipts 3 per cent 
 
 Brewers, see V License.” 
 
 Bristles, manufactures of. not otherwise specified 3 per cent 
 
 Brokers, auction sales by, of goods, wares, merchandise, articles, or 
 
 things, on gross amount of sale 1-10 of 1 per cent 
 
 Brokers, see ” License.” 
 
 Building stone, not to be considered a manufacture. 
 
 Bullion in the manufacture of silver-ware is not to be considered a 
 manufacture : but as coin, See “Coin.” 
 
 Burning fluid is not to be considered a manufacture. 
 
 Butter, “not to be considered a manufacture. 
 
 Builders and contractors, see “ Licenses.” 
 
 Butchers, see “ Licenses.” 
 
 55 
 
 58 
 
 87 
 
 92 
 
 87 
 
 51 
 
 52 
 
 54 
 87 
 
 55 
 
 45 
 
 C. 
 
 Calf-skins, tanned, each 6 cents 
 
 Do., American patent 5 per cent 
 
 Calves, slaughtered, per head 5 cents 
 
 Canal boats, hereafter built 2 per cent 
 
 Canal Companies, Iuterest on bonds or dividends of 3 per cent 
 
 Candy, Sugar, see “ Sugar Candy.” 
 
 Candies, of whatever material made 3 per cent 
 
 Cards, playing, see Schedule C. 
 
 Carriages, etc , see Schedule A. 
 
 Cassia, ground, and all imitations of, per pound 1 cent 
 
 Castile soap, see “ Soap.” 
 
 Castings, cast-iron, etc., see “Iron.” 
 
 Cattle, horned, slaughtered for sale, each 20 cents 
 
 Do., do., slaughtered by any person for his own consumption, not 
 
 exceeding six Free 
 
 Cattle brokers, see “ Licenses.” 
 
 * Benzoin, though a product of rock oil, is construed by the Commis- 
 sioner to be one ot the "manufactures not otherwise provided for,” and 
 therefore is taxed as above. See the Tax Law Decisions (Beadle's Dime 
 Edition! for the decision. 
 
Pag 
 
 65 
 
 57 
 
 52 
 
 44 
 
 40 
 
 81 
 
 55 
 
 52 
 
 51 
 
 52 
 
 42 
 
 52 
 
 53 
 
 52 
 
 S9 
 
 99 
 
 43 
 
 57 
 
 44 
 
 S7 
 
 56 
 
 THE NATIONAL TAX LAW. 
 
 Cement made wholly or in part of glue, to he sold in a liquid state- 
 
 per gallon 25 cents 
 
 Certificates of stock, see Schedule B. 
 
 Certificate of any kind, see Schedule B. 
 
 Charcoal is not to be considered a manufacture. 
 
 Charter Party, see, Schedule B, for all chater and agreement duties. 
 Charts are not to be considered a manufacture. 
 
 Checks drawn upon any bank, etc., see Schedule B. 
 
 Cheese is not to be considereda manufacture. 
 
 Chemical preparations, same as “ Jledieines.” 
 
 Chocolate, prepared, per pound 1 cent 
 
 Cigars, valued at not over $5 per 1.000, per 1,000 $1.50 
 
 Do., valued at over $5 per 1,000, and not over $10 per 1,000 $2 
 
 Do., valued at over $10, and not over $20 per 1,000, per 1,000 $2.50 
 
 ' Do., valued at over $20 per 1,000, per 1,000 $3.50 
 
 Circuses, see “ Licenses.” 
 
 Claim agents, see "Licenses.” 
 
 Clearance, see Schedule B. 
 
 Clocks 3 per cent 
 
 Clock movements, sold without being; cased 3 per cent 
 
 Clocks — Any duties which may have been paid on clock movements 
 used for clocks or time-pieces, upon which duties shad be assessed 
 or paid, shall be deducted from the three per cent, tax on clocks and 
 time-pieces. 
 
 Cloth, before it has been dyed, printed, bleached, or prepared in any 
 
 other manner 3 per cent 
 
 Cloths — On all cloths of silk, cotton, or other material dyed, printed, 
 bleached, manufactured or prepared, which were removed from the 
 place of manufacture prior to the 1st of September, 1S62, or which 
 have been or shall be imported, the duty or tax of 3 per centum shall 
 be assessed only upon the increased value thereof: and, where the 
 dyeing, bleachiug, printing, or finishing, shall be done separately 
 from the weaving, knitting, or felting, the increased value shall be 
 declared for dyeing, bleaching, printing, or finishing only. 
 
 Cloves, ground and all imitations, per pound 1 cent 
 
 Coal, all mineral, except pea coal or dust coal, per ton 3 1-2 cents 
 
 Coal — All duties or taxes on coal mined and delivered by coal opera- 
 tors at the mines, on contracts made prior to July 1. 1SU2, shall be 
 paid by the purchaser thereof-. - . 
 
 Coal gas, see “ Gas.” 
 
 Coal oil, produced by the distillation of coal exclusively , refined, per 
 
 gallon [See page 52] Scents 
 
 Coal illuminating oil, refined, produced by the distillation of coal, 
 asphaltum, shale, peat, petroleum or rock oil, and all other bitu- 
 minous substances used for like purposes, per gallon 10 cents 
 
 Coal oil distillers, see " Licenses.” 
 
 Coal tar, produced in the manufacture of gas Exempt 
 
 7ocoa, prepared, per pound 1 cent 
 
 'offee, ground, per pound. 3 mills 
 
 ■flee — All preparations of which coffee forms a part, or which is 
 
 prepared for sale as a substitute for coffee, per pound 3 mills 
 
 Coin, transactions in, see sections 4, 5, of the Amended Act. 
 
 Coke Free 
 
 Commercial brokers, see “ Brokers.” 
 
 Concentrated milk is not to be considered a manufacture. 
 Confectioners, see “ Licenses.” 
 
 Do., whose sales do not exceed $1,000 per year Exempt 
 
 Confectionery, see “ Sugar Candy. ’ 
 
 Consumption entry at any custom house, see Schedule B. 
 
 Contracts, see Schedule B. 
 
 Conveyance— Deed, instrument, etc., see Schedule B. 
 
 Copper, manufactures of, not otherwise provided for, ad valo- 
 rem 3 per cent 
 
 Contractors, see “ Builders.” 
 
ALPHABETICAL SUMMARY. 
 
 Ill 
 
 Page 
 
 87 
 
 57 
 
 66 
 
 B4 
 
 60 
 
 Copper, in rods or sheets 1 per cent 
 
 Do., in pigs or ingots, not to he considered as manufactures. 
 
 Cordials, medicinal, same as "Medicines.” [See Schedule C.] 
 Cosmetics, same as “ Medicines.” [See Schedule C.] 
 
 Cotton, raw, per pound .1-2 cent 
 
 Do., manufactures of, wholly or in part, not otherwise provided 
 
 for 3 per cent 
 
 Do., umbrellas and parasols 3 per cent 
 
 Coupons, railroad 3 per cent 
 
 D. 
 
 Deeds, same as “ Conveyance.” 
 
 Deer-skins, dressed or smoked, per pound 2 cents 
 
 Dentrifice, see Schedule C. 
 
 Dentists, see “License.” 
 
 Deposits of banks doing a brokerage business 1-4 of 1 per cent 
 
 Diamonds 3 per cent 
 
 Dispatch, telegraphic, see Schedule B. 
 
 Distilled spirits, first proof, per gallon 20 cents 
 
 Distilled spirits — The duty on spirituous liquors, and all other spirit- 
 uous beverages enumerated in the Tax Bill, is to be collected at no 
 lower rate than the basis of first proof, and shall be increased in 
 proportion for any greater strength than the strength of proof. [See 
 section 42, old law, for meaning of “proof.”] 
 
 Distillers, see "Licenses.” 
 
 Dividends, see “Incomes.” 
 
 Dividends of canal companies, navigation companies, etc. [see section 
 
 S of Amended Act] 3 per cent 
 
 Draft, see “Bill of Exchange ” (inland), Schedule B. 
 
 Draining-tiles are not to be considered a manufacture. 
 
 Dressmakers,' milliners, boot and shoemakers and tailors, making 
 articles to order, as custom work, and not for sale generally, shall, 
 to the amount of $1,000, be exempt from duty, and for any excess 
 beyond the amonnt of $1,000 shall pay a duty of 1 per cent 
 
 E. 
 
 43 
 
 56 
 
 55 
 
 86 
 
 S4 
 
 93 
 
 Eating-houses, see “ Licenses.” 
 
 Do., whose business is less than $1,000 per year Exempt 
 
 Emeralds 3 per ceut 
 
 Enameled leather, per square foot -.5 mills 
 
 Enameled skirting leather, per square foot 11-2 cents 
 
 Engines, marine, ~ad valorem 3 per cent 
 
 Engineers, civil, see “Architects.” 
 
 Entry of goods, wares, etc., at any custom-house, see Schedule B. 
 Entry for withdrawal of goods, wares, etc., see Schedule B. 
 
 Express companies, on gross receipts, instead of stamp duty .2 per cent 
 
 99 
 
 93 
 
 62 
 
 55 
 51 
 
 56 
 
 57 
 
 55 
 
 If. 
 
 Felloes, hubs and spokes Free 
 
 Ferry-boats, propelled by steam or horse-power, on gross receipts 
 
 [see section 9, Amended Act] 11-2 per cent 
 
 Fire insurance companies, on all dividends 3 per cent 
 
 Fish, preserved, ad valorem 5 per cent 
 
 Fish oil Exempt 
 
 Flax, manufactures of. not otherwise specified 3 per cent 
 
 Do., prepared for textile or felting purposes, is not to be considered a 
 manufacture until actually woven or felted into fabric for consump- 
 tion. 
 
 Flour made from grain is not to be considered a manufacture. 
 
 Fruits, preserved 5 per ceut 
 
 Furs of all description, when made up or manufactured 3 per ceDt 
 
 60 
 
 Gr. 
 
 Gains, annual, see “Income,” etc. 
 
IIS 
 
 Pagt 
 
 52 ' 
 
 55 
 
 52 
 
 56 
 
 65 
 
 56 
 
 87 
 
 50 
 
 90 
 
 63 
 
 56 
 
 57 
 
 65 
 
 57 
 
 56 
 
 55 
 
 £8 
 
 54 
 
 57 
 
 99 
 
 56 
 
 8S 
 
 55 
 
 45 
 
 55 
 
 42 
 
 93 
 
 66 
 
 THE NATIONAL TAX LAW. 
 
 Gas, coal, when the product shall he not above 500,000 cubic feet per 
 
 month, per 1,000 cubic feet 5 cents 
 
 Do., do., when the product shall be above 500,000, and not exceeding 
 
 5,000.000 cubic feet per month, per 1.000 cubic feet 10 cents 
 
 Do., do., when the product shall be above 5,000,000 cubic feet, per 1,000 
 
 cubic feet 15 cents 
 
 Gas, all illuminating, same as “Coal Gas.” 
 
 Gelatine of all descriptions, in solid state, per pound 5 mills 
 
 Ginger, ground, all and imitaiions of, per pound 1 cent 
 
 Glass, manufactures of, not otherwise specified 3 per cent 
 
 Glue, in a liquid form, per gallon -.25 cents 
 
 Do., in a solid state, per pound 5 mills 
 
 Goat-skins, curried, manufactured, or finished 4 per cent 
 
 Gold, manufactures of, not otherwise provided for 3 per cent 
 
 Gold Leaf, per pack containing not more than 20 books of 25 
 
 leaves : 15 cents 
 
 Goods, made for the use or consumption of the maker Free 
 
 Note. — S ee section 73 of old law for important specifications nnder 
 this head. Also see section 29 of the Amended Act for further cases 
 of exemption. 
 
 Grindstones Freo 
 
 Gunpowder, and all explosive substances need for mining, artil- 
 lery, or sporting purposes, when valued at 18 cents per pound or 
 
 less, per pound - 5 mills 
 
 Do., do., when valued above 18 cents per pound, and not exceeding 30 
 
 Cents, per pound 1 cent 
 
 Do., do., when valued above 30 cents per pound, per pound 6 cents 
 
 Gutta-percha, manufactures of. not otherwise provided for. .3 per cent 
 Gypsum is not to.be considered a manufacture. 
 
 H. 
 
 Hair-dye, same as “Medicine.” See schedule C. 
 
 Harness leather, per pound 7 mills 
 
 Do., do., made of hides imported east of Cape of Good nope, per 
 
 pound 5 mills 
 
 Headings are not to be considered a manufacture. 
 
 Hemp, manufactures of, when not otherwise specified [see section 
 30 of the Amended Act for important exceptions and exemp- 
 tions] •. 3 per cent 
 
 Hog-skins, tanned or dressed 4 per cent 
 
 Hogs, exceeding 100 pounds weight, slaughtered for sale, each. .6 cents 
 Do., slaughtered, weighing less than 100 pounds, without reference to 
 
 age Free 
 
 Do., slaughtered by any person for his own consumption, to a number 
 
 not exceeding six Free 
 
 Hollow-ware, iron, per ton of 2,000 pounds $1.50 
 
 Hoop iron, see “ Iron.” 
 
 Hoops are not to be considered as manufactures. 
 
 Hoop skirts, materials for Free 
 
 Horn, manufactures of, not otherwise provided for.. 3 per cent 
 
 Horned cattle, slaughtered for sale, each 20 cents 
 
 Horse skins, tanned and dressed 4 per cent 
 
 Horse dealers, see “Licenses.” 
 
 Hose, conducting 3 per cent 
 
 Hotels, see “Licenses.” 
 
 I. 
 
 illuminating oil, from coal proven to have been manufactured before 
 
 September 1st, 1862 Free 
 
 income, annual, of every person, when exceeding $600, and not exceed- 
 ing $10,000, on the excess over $600 3 per cent 
 
 Do., exceeding $10,000, on excess over $600 5 per cent 
 
 Do., annual, from property of any kind in the United States, realized 
 by any citizen of the United States residing abroad, and r.ot in the 
 employ of the U. S. Goverment, not otherwise provided for. 5 per cent 
 
ALPHABETICAL SUMMARY. 
 
 113 
 
 Paso 
 
 00 
 
 66 
 
 SG 
 
 56 
 
 Income, annual, derived from interest upon notes, bonds, or other 
 securities of the United States, a tax is levied not to exceed [see 
 
 section 91 of Old Law] 11-2 per cent 
 
 Note — B y the Amended Act, the rent of a residence may be deducted 
 from the income over and above §600. See section 11. 
 
 India-rubber, manufactures of, not otherwise specified 3 percent 
 
 Inns, same as " Hotels.” 
 
 Insurance companies, all, on dividends [see sec. 82] 3 per cent 
 
 Insurance companies, inland or marine, upon gross receipts for pre- 
 miums and assessments 1 percent 
 
 Insurance companies, foreign, doing business in the United 
 
 States 1 per cent 
 
 Insurance — Policy of, see Schedule B. 
 
 Iron, manufactures of. if not otherwise specified 3 per cent 
 
 Do., cast, used for bridges, buildings, or other permanent structures, 
 
 per ton : : §1 
 
 Do., castings, exceeding ten pounds in weight, not otherwise j. rovided 
 
 for in the Tax law (see “Railroad cars ”), per ton $1.50 
 
 Do., railroad, per ton $1.50 
 
 Do., re-rolled, per ton 15 cents 
 
 Do., advanced beyond slabs, blooms, or loops, and not advanced be- 
 yond bars or rods, per ton $1.50 
 
 Do., band, hoop, and sheet, not thinner than No. 18 wire guage. per 
 
 ton $1,50 
 
 Do., band, hoop, or sheet, thinner than No. 18 wire guage, per ton. .$2 
 
 Do., plate, not less than 1-8 of an inch in thickness, per ton $1.50 
 
 Do., plate, less than 1-8 of an inch in thickness, per ton $2 
 
 Do., nails, cut and spikes, per ton $2 
 
 Do., bars, rods, bands, hoops, sheets, plates, nails, and spikes, (man- 
 ufactured from iron) upon which the duty of $1.50 has been levied 
 and paid, are only subject to an additional duty of, per ton. 50 cents 
 
 Do., rivets, exceeding one-fourth an inch in diameter, per ton $2 
 
 Do., nuts, per ton $2 
 
 Do., railroad chairs, per ton $2 
 
 Do., bolts, per ton $2 
 
 Do., horse-shoes, per ton $2 
 
 Iron, rivets, nuts, -railroad chairs, bolts, and horse-shoes, where the 
 duty upon the iron from which said articles shall have been made 
 has been actually paid, only an additional duty of, per ton . .50 cents 
 Do., not advanced beyond slabs, blooms, or loops, not to be consid- 
 ered a manufacture 
 
 Do., pig, is not to be considered a manufacture. 
 
 Ivory, manufacture of, if not otherwise specified 3 per cent 
 
 85 
 
 56 
 
 44 
 
 55 
 
 93 
 
 88 
 
 44 
 
 51 
 
 46 
 
 56 
 
 67 
 
 53 
 
 65 
 
 J\ & K. 
 
 Jacks and stallions, see “ Licenses.” 
 
 Jewelry 3 per cent 
 
 Jute, manufactures of, if not otherwise specified 3 per cent 
 
 Jugglers, see “ Licenses.” 
 
 Kid-skins, curried, manufactured, or unfinished 4 par cent 
 
 Ij. 
 
 Lager beer, see “ Malt Liquors.” 
 
 Lambs slaughtered for sale, each 3 cents 
 
 Do., slaughtered for use, to the number of six Free 
 
 Land-warrant brokers, see “ Licenses.” 
 
 Lard oil, per gallon 2 cents 
 
 Lawyers, see “ Licenses.” 
 
 Lead, manufactures of, if not otherwise specified 3 per cent 
 
 Do., in pigs or bars, not to be considered as manufactures. 
 
 Do., white, per hundred pounds 25 cents 
 
 Lease, see Schedule B. 
 
 Leather, bend, per pound 1 1-2 cent 
 
 Do., butt, per pound 11-2 cent 
 
114 
 
 THE NATIONAL TAX LAW. 
 
 Page 
 
 65 | Leather, damaged, per pound ..5 mills 
 
 Do., enameled, per square loot 5 mills 
 
 j Do., enameled skirting, per square foot 1 1-2 cent 
 
 I Do., harness, per pound I mills 
 
 Do,, harness, made from hides imported east of the Cape of Good 
 
 Hope, per pound 5 mills 
 
 Do., offal, per pound 5 milU 
 
 Do., oil-dressed, per pound 2cenrs 
 
 Do., patent, per square foot 5 mills 
 
 Do., patent japanned splits, used for dasher leather, sq. foot.. 4 mills 
 
 Do., patent cut, or enameled skirting, per square foot 1 1-2 cent 
 
 Do., rough, made from hides imported east of the Cape of Good 
 
 Hope, per pound 5 mills 
 
 Do., rough, all other, hemlock tanned, per pound 7 mills 
 
 Do., rough, tanned in whole or in part with oak. per pound 1 cent 
 
 Do., sole, made from hides imported east of the Cape of Good Hope, 
 
 per pound 5 mills 
 
 Do., sole, all other, hemlock tanned, per pound 7 mills 
 
 Do., tanned calf-skins, each 6 cents 
 
 Do., upper, finished or curried, made from leather tanned in the in- 
 terest of the parties currying such leather, not previously taxed in 
 
 the rough (except calf-skins), per pound 1 cent 
 
 Do., manufactures of, when not otherwise specified 3 per cent 
 
 Note — O n manufactures of oil-dressed leather, and deer-skins 
 dressed or smoked, the said duty of 3 per cent, is assessed only upon 
 the increased value thereof. [See page 5(1.] 
 
 70 Legacies and distributive shares. See section 111 of Old Law for 
 specifications governing the tax on distributed property. 
 
 Legal documents, see Schedule B. 
 
 Letters of credit, see "Bills of Exchange ” (foreign), Schedule B. 
 Letters of Administration, sec Schedule B. 
 
 3S Licenses — Must be taken out each year by the following parties and 
 persons, for which they shall pay the sum placed opposite their 
 names. The penalty for non-compliance with the law, or for attempt 
 to evade are set forth in section 24, Amended Act. A right to more 
 from one premise to another is conceded. See section 26 al Amend- 
 ed Act. The regulations for obtaining a license, see section 58 of 
 the Old Law. 
 
 S5 Agents of Insurance §10 
 
 Any person who shall act as agent of any fire, marine, life, mntnal. or 
 other insurance company, or companies, shall be regarded as an in- 
 surance agent : Provided , That no license shall be required of any 
 insurance agent or broker whose receipts, as such agent, are less 
 than the sunt of $000 in any one year. 
 
 46 Do., of claims or patents $10 
 
 Every person whose business it is to prosecute claims in any of the 
 Executive Departments of the Federal Government, or procure 
 patents, shall be deemed a elaim or patent agent, as the case may 
 
 45 Apothecaries and druggists whose sales exceed $1.000 $10 
 
 Every person who keeps a shop or building where medicines are com- 
 pounded or prepared according to prescriptions of physicians, and 
 sold, is regarded as an apothecary. But wholesale and retail dealers 
 who have taken out a license as such, shall not be required to take 
 out a license as an apothecary. Nor shall apothecaries who have 
 taken out'a license as such, be required to take out a license as retail 
 dealers in liquors in consequence of selling alcohol ; but apothe- 
 caries selling rectified liquors, wines, cordials, etc,, must take out a 
 retail dealer's license. 
 
 84 Architects and civil engineers $10 
 
 Every person whose business it is to plan, design or superintend the 
 construction of buildings or ships, or of roads or bridges, or canals 
 or railroads, shall be regarded as an architect and civil engineer: 
 Provided, That this snail not include a practical carpenter who la- 
 bors on a building. 
 
ALPHABETICAL SUMMARY. 
 
 115 
 
 Page 
 
 41 
 
 44 
 
 42 
 
 43 
 
 44 
 
 45 
 
 84 
 
 85 
 
 Attorney, see Lawyers. 
 
 Auctioneers $20 
 
 Every person shall be deemed an auctioneer within the meaning of 
 this act whose occupation it is'to offer property for sale to the high- 
 est or best bidder. By the Amended Act no auctioneer is authorized, 
 bj* virtue of his license, to sell any goods or other property in auy oth- 
 er district than that in which the license shall have been granted. 
 [See “ Tax Law Decisions,” (Beadle’s Dime Citizens’ Edition), for 
 important rulings and orders to govern auctioneers and auction 
 sales.] 
 
 Bakers are manufacturers. See “Manufacturers.” If he peddles his 
 bread, etc., from carts or wagons, he must take out, also, a peddler’s 
 license. 
 
 Bankers $100 
 
 Every person shall be deemed a banker within the meaning of this 
 act who keeps a place of business where credits are opened in favor 
 of any person, firm, or corporation, by the deposit or collection of 
 money or currency, and the same, or any part thereof, shall be paid 
 out or remitted upon the draft, check, or order of such creditor, 
 but not to include incorporated banks or other banks legally, 
 authorized to issue notes as circulation, nor agents for the sale of 
 merchandise for account of producers or manufactures. 
 
 Billiard tables and bowling alleys each $5 
 
 Bowling-alleys and billiard-rooms shall pay according to the number 
 of alleys or tables belonging to or used in the building or place to 
 be licensed. When not exceeding one alley or table, $5 for each 
 license ; and when exceeding one alley or table, $5 for each addi- 
 tional alley or table. Every place or building where bowls are 
 thrown or billiards played, and open to the public with or without 
 price, shall be regarded.’ as a bowling-alley or billiard-room respect- 
 ively. 
 
 Brewers $25 to $50 
 
 Every person who manufactures fermented liquors of any name or 
 description, for sale, from malt wholly or in part, shall be deemed a 
 brewer under this act : Provided, that any person who manufactures 
 less than 500 barrels per year shall pay the sum of $25 for a license. 
 
 Brick-makers, same as “Manufacturers.” 
 
 Broker $50 
 
 Every person whose business it is to purchase or sell stocks, coin, 
 money, bank notes, drafts, promissory notes, or other securities for 
 the payment of money, for themselves or others, or who deals in 
 exchanges relating to money, shall be deemed a broker. 
 
 Broker, commercial '. $50 
 
 Every person who purchases or sells goods or produce, or seeks 
 orders therefor, in original or unbroken packages, or manages busi- 
 ness matters for the owners of vessels, or the shippers and con- 
 signors of freight carried by vessels, or purchases or sells seal estate 
 for others, shall be deemed’a commercial broker. 
 
 Broker of land warrants $25 
 
 Any person shall be regarded as a land warrant broker who makes a 
 business of buying and selling land warrants, and of furnishing them 
 to settlers or other persons under contracts to have liens upon the 
 land procured by means of them, according to the value agreed on 
 for the warrants at the time they are furnished. 
 
 Broker of cattle $10 
 
 Every person whose business it is to buy and sell to deal in cattle, 
 hogs or sheep is deemed a broker of catt le. 
 
 Builders and contractors .* $25 
 
 Every person whose business it is to-construct buildings, or ships, or 
 bridges, or canals, or railroads, by contract, shall be regarded as a 
 builder and contractor : Provided, that no license shall be required 
 from any person whose building contracts do not exceed $2,500 in 
 any one year. 
 
 Butchers $10 
 
 Every person whose business it is to sell butchers’ meat at retail shall 
 
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 116 
 
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 be regarded as a butcher : Provided , that no butcher having taken 
 out a license, and paid $10 therefor, shall be required to take out a 
 license as retail dealer on account of selling other articles at the 
 same store, stall, or premises: Provided, f urther. that butchers who 
 retail butchers’ meat exclusively from a cart or wagon, by them- 
 selves or agents, shall be required to pay $5 only for each license, 
 any existing law to the contrary notwithstanding ; and having taken 
 out a license therefor, shall not be required to take out a license aa 
 a ‘‘peddler” for retailing butchers’ meat, as aforesaid: Provided, 
 further , that no license shall be required of a butcher whose annual 
 sales do not exceed $1,000. 
 
 Circuses. $30 
 
 Under this term is iucluded every building, tent, space, or acre, where 
 feats of horsemanship or acrobatic sports are exhibited. 
 
 Coal oil distillers $30 
 
 Any person who shall reline, produce, or distill crude petroleum or 
 rock-oil, or crude coal-oil, or crude oil made of asphaltum. shale, 
 peat, or other bituminous substances, shall be regarded as a coal-oil 
 distiller. 
 
 Confectioners $10 
 
 Every person who sells at retail confectionery, sweetmeats, comfits or 
 other coul'ects, in any building, shall be regarded as a confectioner 
 under this act. But wholesale and retail dealers having taken out a 
 license therefor, shall not be required to take out a license as a con- 
 fectioner. 
 
 Cattle brokers and commercial brokers, see ‘‘Brokers.” 
 
 Dentists, physicians and surgeons $10 
 
 Every person (except apothecaries) whose business it is. for fee and 
 reward, to prescribe remedies or perform surgical operations, for 
 the cure of any bodily disease or ailing, shall be deemed a physician, 
 surgeon or dentist, as the case may be. within the meaning' of this 
 act. By section 25 of the Amended Act. physicians, surgeons, or 
 dentists, having taken out a license as such, shall not be required to 
 take out any additional license in consequence of practicing their 
 profession within or beyond the limits of the district where licensed. 
 
 Distillers $12.50. $25. $50 
 
 Every person or copartnership who distills or manufactures spiritu- 
 ous liquors for sale, shall be deemed a distiller: Provided, that any 
 person or copartnership distilling or manufacturing less than 3i>0 
 barrels per year, shall pay $25 for a license : and provided, further. 
 that no license shall be required for any still, stills or other appa- 
 ratus used by druggists and chemists for the-rccovery of alcohol lor 
 pharmaceutical ana chemical purposcs.Avhich has been used in those 
 processes: and provided, further, that distillers of apples and 
 peaches, distilling or manufacturing less than 150 barrels per year 
 from the same, shall pay $12.50 for the license for that purpose, and 
 for a greater quantity, as other distilless. See Tax Law Decisions 
 (Beadle’s Dime Citizen’s Edition) for important rules and directions 
 issued by the Commissioner of Revenue to regulate distillations. 
 
 Eating houses $10 
 
 Every place where food or refreshments of any kind are provided lor 
 casual visitors and sold for consumption therein, shall be regarded 
 as an eating-house. But the keeper of any eating-house having 
 taken out a license therefor, shall not be required to take out a 
 license as a confectioner. If liquors are sold on the premises a 
 retail license is also required. 
 
 Grist mills, see “ Manufactures.” 
 
 Horse dealers * $10 
 
 Any person whose business it is to buy and sell horses or mules -ball 
 be regarded a horse dealer: Provided, that if such horse dealer 
 shall have taken out a license as a livery-stable keeper no new 
 license shall be required. 
 
 Hotels, where the rent or the valuation of the yearly rental of the 
 house and property occupied shall be $10,000 or more, for each yearly 
 license $20C 
 
ALPHABETICAL SUMMARY. 
 
 117 
 
 Page 
 
 42 
 
 85 
 
 44 
 
 45 
 
 45 
 
 85 
 
 46 
 
 Hotels, where the rent or the valuation of the yearly rental shall he 
 
 $5,000 and less than $10,000, for each yearly license $100 
 
 Do., where the rent or the valuation of the yearly rental shall be $2,500 
 
 and less than $5,000, for each yearly license $75 
 
 Do., where the rent or the valuation of the yearly rental shall be $1,000 
 
 and less than $2,500, for each yearly license $50 
 
 Do., where the rent or the valuation of the yearly rental shall be $500 
 
 ancf less than $1,000, for each yearly license $25 
 
 Do., where the rent or the valuation of the yearly rental shall be $300 
 
 and less than $500, for each yearly license $15 
 
 Do., where the rent or the valuation of'the yearly rental shall be $100 
 
 and less than $300, for each yearly license $10 
 
 Do., where the rent or the valuation of the yearly rental shall be less 
 
 than $100, for each yearly license $5 
 
 'Steamers and vessels upon waters of the United States, on board of 
 which passengers or travelers are provided with food or lodging, 
 shall be required to take out a license of the fifth class, viz., at. .$25 
 Under this head is included every place where food and lodgings are 
 provided for and furnished to travelers and sojourners, in view of 
 payment therefor. 
 
 Jacks and stallions, each $10 
 
 Every person who keeps a male horse or a jackass for the use of 
 mares, requiring or receiving pay therefor, shall be required to take 
 out a license which shall contain a brief description of the animal, 
 its age, and place or places where used or to be used : Provided, 
 that all accounts, notes, or demands, for the use of any such horse, 
 or jack without a license, as aforesaid, shall be invalid and of no 
 force in any court of law or equity. 
 
 Jugglers $20 
 
 Every person who performs by sleight of hand, shall be regarded as a 
 juggler. The proprietors or agents of all other public exhibitions 
 or shows for money, not enumerated in this section, shall pay for 
 each license $10. Provided, that no license procured in one State 
 shall be held to authorize exhibitions in another State, and but one 
 license shall be required under this act to authorize exhibitions 
 within any one State. 
 
 Lawyers and attorneys $10 
 
 Every person whose business it is, for fee or reward, to prosecute'or 
 defend causes in any court of record or other judicial tribunal of 
 the United States, or of any of the States, or give advice in relation 
 to causes or matters pending therein, shall be deemed to be a law- 
 yer. But no license shall be required of an attorney, having taken 
 out a license as such, in consequence of being employed to purchase, 
 rent, or sell real estate, or to collect rent thereon for others iu the 
 ordinary course of business. 
 
 Lime burners are “ Manufacturers,” 
 
 Livery stable keepers $10 
 
 Any person whose occupation or business is to keep horses for hare 
 or to let shall be regarded as a livery-stable keeper. 
 
 Lottery ticket dealers $1,000 
 
 Every person, association, firm, or corporation who shall make, sell, 
 or oiler to sell lottery tickets or fractional parts thereof, or any to- 
 ken, certificate, or device representing or intended to represent a 
 lottery.ticket or any fractional part thereof, or any policy of num- 
 bers in any lottery, or shall manage any lottery or prepare schemes 
 of lotteries, or superintend the drawing of any lottery, shall be 
 deemed a lottery ticket dealer. 
 
 Manufacturers t $10 
 
 Any person or persons, firms, companies or corporations, who shall 
 manufacture by hand or machinery, and oiler for sale any goods, 
 wares or merchandise, or who shall manufacture by hand or ma- 
 chinery, for any other person or persons, goods, wares or merchan- 
 dise, exceeding annually the sum of $1,000 shall be regarded as a 
 manufacturer. A manufacturer who sells his goods or wares at any 
 
118 
 
 Page 
 
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 * 
 
 42 
 
 45 
 
 46 
 
 42 
 
 41 
 
 * 
 
 other place than upon the premises where manufact nred, must also 
 take out a dealer's license. 
 
 Marble-cutters are manufacturers. 
 
 Nurserymen, or dealers in trees, require a wholesale or a retail li- 
 cense as the case maybe. See “Wholesale Dealers,” “Retail 
 Dealers.” 
 
 Pawnbrokers §50 
 
 Every person whose business or occupation is to take or receive. "by 
 way of pledge, pawn or exchange, any goods, wares or merchandise, 
 cr any kind of personal property whatever, for the repayment or 
 security of money len't thereon, shall be deemed a pawnbroker. 
 Peddlers, when traveling with more than two horses, for each li- 
 cense §20 
 
 Do., when traveling with two horses, for each license §15 
 
 Do., when traveling with one horse, for each license §10 
 
 Do., when traveling on foot, for each license §5 
 
 Do., who sell newspapers, Bibles or religious tracts Exempt 
 
 Do., who sell, or offer to sell, drygoods, foreign or domestic, by one 
 or more original packages or pieces at one time to the same person, 
 
 for each license §50 
 
 Do., who peddle jewelry, for each license §25 
 
 Under this term is included every person who sells, or offers to sell, 
 at retail, goods, wares or other commodities, traveling from place 
 to place, in the street, or through different parts of the country. 
 Photographers shall pay §10 for each license when the receipts do not 
 exceed §500 ; when over §500 and under §1,000, §15 ; when over 
 §1,000, $25. 
 
 Any person or persons who make for sale photographs. ambrotypes, 
 daguerreotypes, or pictures on glass, metal, or paper, by the action 
 of light, shall he regarded a photographer. 
 
 Physicians, same as “Dentists.” 
 
 Rectifiers, for each license to rectify any quantity of spirituous liquors- 
 not exceeding 500 barrels, containing not more than forty gallons to 
 
 each ' §25 
 
 Do., for each addition 500 barrels, or any fraction thereof §25 
 
 Under this term is included every person who rectifies, purifies or 
 refines spirituous liquors or wines by any process, or mixes distilled 
 spirits, whisky, brandy, gin or wine with any other materials for 
 sale under the name of rum, whisky, brandy, gin, wine, or any 
 other name or names. 
 
 Retail Dealers " §10 
 
 Every person whose business or occupation it is to sell or offer for 
 sale any goods. wares, or merchandise of foreign or domestic produc- 
 tion'. not, including wines, spirituous or malt liquors, but not exclud-’ 
 ing drugs.medicines, cigars, snuff', ortobacco. and whose annual sales 
 exceed §1,000, and do not exceed §25,000, is tegarded as a retail dealer 
 
 under the Amended Act. 
 
 Retail dealers in liquors §20 
 
 Every person other than a distiller or brewer who shall sell or offer 
 for sale any distilled spirits, lermented liquors, or wine of any de- 
 scription, in quantities of three gallons or less, and whose annual 
 sales do not exceed §25,000, is regarded as a retail dealer in liquors 
 under the Amended Act ; but nothing contained in that act, or in 
 the Old Law, shall authorize the sale of any spirits, liquors, wines, 
 or malt liquors to be drauk on the premises: Prodded, that no 
 person licensed to keep a hotel, inn or tavern shall be allowed to sell 
 any liquors to be taken off the premises, and no person licensed to 
 keep an eating-honse shall be.allowed to sell spirituous or vinous 
 liquors. And no person who has taken out a license to keep a ho- 
 tel, inn, tavern or eating-house shall be required to take out a li- 
 cense as a tobacconist, because of any tobacco or cigars furnished 
 in the usual course of business as a keeper of a hotel, inn, tavern 
 or eating-house. 
 
 Saw-mills are manufactories, and must be licensed as sneh. 
 
ALPHABETICAL SUMMARY. 
 
 115 
 
 44 
 
 42 
 
 Page 
 
 Stone cutlers are “Manufacturers.” 
 
 Stallions, see “Jacks.” 
 
 Surgeons, same as “ Dentists.” 
 
 Tallow-chandlers and soap-makers $10 
 
 Any person whose business it is to make or manufacture caudles or 
 
 soap shall -be regarded a tallow-chandler and soap-maker under this 
 
 Theaters $100 
 
 Every edilice ejected for the purpose of dramatic or operatic represen- 
 tations, plays or performances, and not including halls rerted or 
 used occasionally for concerts or theatrical representations, shall he 
 regarded as a theater. 
 
 Tobacconists $10 
 
 Any person whose business is to sell at retail cigars, snuff or tobac- 
 co in any form, shall be regarded a tobacconist under this act. But 
 wholesale and retail dealers, and keepers of hotels, inns, taverns or 
 ■ eating houses, having taken out a liceftse therefor, shall not be 
 required to take out a license as tobacconists, any thing in this act 
 to the contrary notwithstanding. 
 
 Vinegar and cider makers are “Manufacturers.” 
 
 Wholesale dealers, whose annual sales exceed $25,000, and do not ex- 
 ceed $50,000, for each license $25 
 
 Do., do., do., if exceeding $50,000 and not exceeding $100,000, for each 
 
 license $50 
 
 Do. do., do., exceeding $100,000 and not exceeding $250,000, for each 
 
 license 1 $100 
 
 Do., do., do., exceeding $250,000 and not exceeding $500,000, for each 
 
 license $200 
 
 Do., do., do., exceeding $500,000 and not exceeding $1,000,000, for each 
 
 license $300 
 
 Do., do., do., exceeding $1,000,000 .and not exceeding $2,000,000, for 
 
 68,cli license £S500 
 
 Do., do., do., exceeding $2,000,656, for every $1,666,000 in excess of 
 
 $2,000,000, in addition to' the $500 : $250 
 
 Under this term is included every person whose business or occupa- 
 tion it is to sell or offer to sell any goods, wares or merchandise of 
 foreign or domestic production, not including distilled spirits, fer- 
 mented liquors, or wines, but not excluding drugs, medicines, 
 cigars, snuff or tobacco. The license required by any wholesale 
 dealer shall not be for a less amount than his sales for the previous 
 year, unless he has made or proposes to make some change in his 
 business that will obviously reduce the amount of his annual sales; 
 nor shall any license as wholesale dealer allow any such person to 
 act as a commercial broker : Provided , that any license understated 
 may be again assessed. 
 
 Wholesale dealers in liquors shall pay for each license the amount 
 required in this act for license to wholesale dealers. Every person 
 other than the distiller or brewer who shall sell or offer for sale any 
 distilled spirits, fermented liquors, and wines of all kinds, in quan- 
 tities of more than three gallons at one time, or whose annual sales 
 shall exceed $25,000, shall take out a license as a wholesale dealer in 
 liquors. 
 
 Lime is not to be regarded as a manufacture. 
 
 Liniments, same as "Medicines.” See Schedule C. 
 
 Linseed oil, per gallon '. 2 cents 
 
 Livery-stable keepers, see “Licenses.” 
 
 Lottery tickets, on each offered for sale without a stamp, penalty. .$50 
 Do., do., when they, or any fraction of them, shall not exceed the 
 
 retail price of $1 50 cents 
 
 Do., do., exceeding $1, for every dollar or fraction 56 cents 
 
 Lottery ticket dealers, see “Licenses.” 
 
 Lumber is hot to be considered a manufacture, but owners or operators 
 of saw mills must get out a license as a manufacturer. See “Li 
 censes.” 
 
 41 
 
 85 
 
L'agi 
 
 57 
 
 64 
 
 93 
 
 50 
 
 57 
 
 * 
 
 SB 
 
 55 
 
 87 
 
 51 
 
 87 
 
 55 
 
 57 
 
 51 
 
 57 
 
 04 
 
 80 
 
 52 
 
 93 
 
 51 
 
 53 
 
 THE NATIONAL TAX LAW. 
 
 3VT. 
 
 Magazines are not to be regarded as a manufacture of paper or sub 
 mitted to a rate of duty as a manufacture. 
 
 Do., for all advertisements, on gross receipts 3 per cent 
 
 Malt is not to be considered a manufacture. 
 
 Malt liquors, until April 1, 1864, duty, per barrel, containing not more 
 than 31 gallons GO-cents 
 
 Do., do., proved to have been manufactured before September 1. i -B2 
 [see Amended Act, Sec. 12] Free 
 
 Manufacturers, see “Licenses.” 
 
 Manufactures, all not otherwise specified 3 per cent 
 
 This embraces manufactures of bone — of brass— of bristles — of cop- 
 per— «f cotton — of flax— of glass — of gold — of gutta-percha — of hemp 
 — of horn — of India-rubber — of iron— of ivory — of jute — of lead— of 
 leather — of paper— of pottery — of silk— of silver — of steel — of tin — of 
 willow — of wood — of wool — of worsted — of zinc — of other materials. 
 
 Maps are not to be considered a manufacture ; but map publishers 
 must obtain a manufacturer’s license. 
 
 Marble is not a manufacture, but marble-workers and stone-cutters 
 
 must obtain a manufacturer’s license. 
 
 Marine engines .- 3 per cent 
 
 Marine insurance, protest, etc., see “Insurance,” Schedule B. 
 
 Meats, preserved 5 per cent 
 
 Medicines, see Schedule C. 
 
 Merchandise, see “ Goods.” 
 
 Metal, yellow sheathing \ 1 per cent 
 
 Milliners, same as “Dress-makers.” 
 
 Mineral Coal, except “ pea ” coal, per ton 31-2 cents 
 
 Mineral water, per quart bottle 1 cent 
 
 Do., for bottles more than a quart 2 cents 
 
 Morocco skins, cured, manufactured or finished 4 per cent 
 
 Mortgage, 'see Schedule'B. 
 
 Mustard, ground," per pound 1 cent 
 
 Mustard-seed oil, per gallon 2 cents 
 
 IN'. 
 
 Nails, cut, per ton $2 
 
 Naphtha, see “Benzoin.” 
 
 Newspapers are not to be regarded as a manufacture. 
 
 Do., advertisements in, gross receipts for. 1 3 per cent 
 
 Nuts, (wrought) per ton S2 
 
 Do., do., where the duty has been paid on the material of which made, 
 only an addition of, per ton 50 cents 
 
 O. 
 
 Oils, animal all, pure or adulterated, if not otherwise provided for. per 
 
 gallon. 2 cents 
 
 Do., illuminating, refined, prodnced by the distillation of coal, 
 asphaltum, shale, peat, petroleum or rock oil, and all other bitu- 
 minous substances used for like purposes, per gallon 10 cents 
 
 Do., do., do., proved to have been manufactured before September 1, 
 
 1S62. Free 
 
 Do., lard, pure or unadulterated, if not otherwise provided for. per 
 
 gallon 2 cents 
 
 Do., linseed, do., per gallon 2 cents 
 
 Do., mustard seed, do., per gallon 2 ce: ts 
 
 I)o., all vegetable, per gallon... 2 cents 
 
 Do., medicinal, same as “ Medicines ” 2 cents 
 
 Do., refined, produced* bv the distillation of coal exclusively, per 
 
 gallon 1 8 cents 
 
 Oleic acid, produced in the manufacture of candles, and used in the 
 
 manufacture of soap Free 
 
 Oxide of zinc, per 100 pounds 85 cents 
 
ALPHABETICAL SUMMARY. 
 
 121 
 
 Page 
 
 64 
 
 54 
 
 62 
 
 46 
 
 57 
 
 67 
 
 IP. 
 
 Paints, dry or ground in oil or in paste, with, water, not otherwise 
 
 provided for 5 per cent 
 
 Note. — P aints shall not be subject to any additional duty in conse- 
 quence of being mixed or ground in oil, when the duties upon all 
 the materials so mixed and ground shall have been previously actu- 
 ally paid. 
 
 Painters’ colors, same as “ Paints.” 
 
 Pamphlets are not to be regarded as a manufacture. 
 
 Do., on gross receipts for advertisements 3 per cent 
 
 Paper of all descriptions 3 per cent 
 
 Paraffine oil Exempt 
 
 Parasols of any material 3 per cent 
 
 Passport, on each issued from the office of the Secretary of State. . .§3 
 Do., on each issued by Ministers or Consuls of the United States.. $3 
 Passage ticket, by any vessel from a port yi the United States to a 
 
 foreign port, of §30 or less 50 cents 
 
 Do., exceeding §30 §1 
 
 Pasteboard, made of junk, straw or other material 3 per cent 
 
 Patent leather, see “ Leather.” 
 
 Pawnkrokers, see “ Licenses.” 
 
 Pearl barley is not to be considered a manufacture. 
 
 Pectoral balsam, same as “ Dentrifice.” 
 
 Peddlers, see “ Licenses.” 
 
 Pensions, see Schedule B. 
 
 Pepper, ground, and all imitations of, per pound 1 cent 
 
 Perfumery, same as “ Medicines.” 
 
 Petroleum, refined, per gallon, [See section 12 of Amended Act for 
 
 regulations], 10 cents 
 
 Photographers, see " Licenses.” 
 
 Physicians, see “ Licenses.” 
 
 Pickles .*. 5 per cent 
 
 Pig iron is not to be considered a manufacture. 
 
 Pills, same as “ Dentrifice.” 
 
 Pimento, ground, and all imitations of, per pound 1 cent 
 
 Pins, solid head or other 5 per cent 
 
 Do., solid head or other, in boxes, packets, bundles or other 
 
 form ; 5 per cent 
 
 Plaster is not to be considered a manufacture. 
 
 Plasters, same as “ Dentrifice.” 
 
 Plate of gold, kept for use, per oz. troy 50 cents 
 
 Plate of silver do., do 3 cents 
 
 Plate, silver, as above, to the extent of 40 ozs Free 
 
 Plate, belonging to religious societies Free 
 
 Playing cards, see Schedule C. 
 
 Policies of insurance, see Schedule B. 
 
 Porter, ale, etc., see " Malt Liquors.” 
 
 Pottery ware, if not otherwise specified 3 per cent 
 
 Power of attorney, see Schedule B. 
 
 Preparations, of which coffee forms a part, or which are prepared for 
 
 sale as a substitute for coffee, per pound 3 mills 
 
 Preserved fish 5 per cent 
 
 Preserved fruits 5 per cent 
 
 Preserved meats 5 per cent 
 
 Printer’s ink is not a manufacture ; yet the manufacturers of it must 
 get out the license of manufacturer. 
 
 Printed books same as “ Pamphlets,” “Newspapers,” etc. 
 
 Probate of will, see Schedule B. 
 
 Promissory note, “ 
 
 Profits, same as “ Income.” 
 
 Property left as legacy, see “ Legacies.” 
 
 Protest of every check, draft, note, bill of exchange or acceptance, 
 
 each 25 cents 
 
 Publications, same as “.Magazines,” “Pamphlets,” etc. 
 
THE NATIONAL TAX LAW. 
 
 122 
 
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 Tt. 
 
 59 
 
 60 
 
 87 
 
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 66 
 
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 86 
 
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 57 
 
 87 
 
 66 
 
 54 
 
 57 
 
 64 
 
 61 
 
 54 
 
 54 
 
 55 
 88 
 
 55 
 
 54 
 57 
 S7 
 
 56 
 99 
 56 
 A 
 
 55 
 
 SS 
 
 63 
 
 Railroads — On gross receipts from carrying passengers 3 per cent 
 
 Do., the motive power of which is not steam, on gross receipts from 
 
 carrying passengers 11-2 per cent 
 
 Railroads — On bonds, or other evidences of indebtedness, npon which 
 interest is stipulated to be paid, on the amount of interest [see 
 
 section 81, Old Law] 3 per cent 
 
 Note — T his sum of 3 per cent, is to be withheld by the railway com- 
 pany from the parties to whom it is due. etc. [See section SI.] 
 Railroad cars — There shall be deducted from duties assessed upon 
 railroad cars any duties which may have been assessed and paid 
 
 upon car wheels. 
 
 Railroad chairs per ton $2 
 
 Do., do., where the duty has been paid on the material of which 
 
 made, only an additional duty of, per ton 50 cents 
 
 Railroad iron, per ton .- $1.50 
 
 Do., re-rolled, per ton 75 cents 
 
 Receipt, see Schedule B. 
 
 Rectifiers, see “ Licenses.” 
 
 Red oil, used as material in the manufacture of soap Free 
 
 Rents, annual income from, see “Incomes,” etc. 
 
 Retail dealers, see “ Licenses.” 
 
 Rivets, exceeding one-fourth of an inch in diameter, per ton $2 
 
 Rivets, exceeding one-fourth of one inch in diameter, iron, where the 
 duty has been paid on the material of which made only an addi- 
 
 tional duty, per ton 50 cents 
 
 Rock oil, relined, see “ Oils.” 
 
 Roman cement is not to be regarded as a manufacture. 
 
 Sail boats, hereafter built 2 per cent 
 
 Sails made of cotton, flax., hemp, or parts of either, or other mate- 
 rial 3 per cent- 
 
 Sails, see “ Awnings.’ 1 
 
 Salaries, annual income from, see “Income.” 
 
 Saleratus, per pound 5 mills 
 
 Sales, auction, of goods, etc., on gross sales 1-10 of 1 per cent 
 
 Do., of stocks, etc 1-10 of 1 per cent 
 
 Sales made by public officers, etc Exempt 
 
 Salt, per 100 pounds 4 cents 
 
 Savings institutions, on all dividends 3 per cent 
 
 Screws, called wood screws, per pound 11-2 cent 
 
 Segars. see “ Cigars.” 
 
 Shell-fish, in cans or air-tight packages 5 per cent 
 
 Sheep, slaughtered for sale, per head 3 cents 
 
 Do., slaughtered by any person for his own consumption, to the num- 
 
 ' ber of six ." Free 
 
 Sheep-skins, tanned, curried, manufactured, or finished 4 per cent 
 
 Sheet-iron, see "Iron.” 
 
 Shingles are not to be considered as a manufacture. 
 
 Ships, schooners, sloops, etc., see “ Vessels.” 
 
 Silk, manufactures of. when not otherwise specified 3 per cent 
 
 Silver bullion, prepared for platers' use Free 
 
 Silver, manufactures of. when not otherwise specified 3 per cent 
 
 Silver spoons, kept for use, to an amount of not exceeding 40 oz.Fre* 
 
 Skins, calf, tanned, each 6 cents 
 
 Do., American patent 5 per cent 
 
 Do., goat, curried, manufactured, or finished 4 per cent 
 
 Do., kid. do 4 per cent 
 
 Do., morocco, do 4 per cent 
 
 Do., sheep, curried, manufactured, or finished 4 percent 
 
 Do., deer, dressed and smoked, per pound 2 cents 
 
 Do., hog, tanned and dressed 4 per cent 
 
 Do., horse, do 4 per cent 
 
 Slaughtered meat, see “ Cattle,” “ Hogs,” “ Sheep,” etc. 
 
 Suufl 1 , per pound 20 cent* 
 
ALPHABETICAL SUMMABT. 
 
 123 
 
 Page 
 
 64 I Soap, castile, valued not above 31-2 cents per pound, per pound. 1 mill 
 
 “ I Do., do., valued above 3 1-2 cents per pound, per pound 5 mills 
 
 “ [ Do., cream, per pound 2 cents 
 
 v j Do., eraslve, valued not above 3 1-2 cents per pound, per pound. 1 mill 
 
 “ Do., do., valued above 3 1-2 cents per pound, per pound 5 mills 
 
 “ | Do., fancy, per pound 2 cents 
 
 Do., honey, per pound 2 cents 
 
 Do., palm-oil. valued not above 3 1-2 cents per pound, per pound. 1 mill 
 
 Do., do., valued above 3 1-2 cents per pound, per pound 5 mills 
 
 Do., scented, per pound 2 cents 
 
 Do., shaving, per pound 2 cents 
 
 Do., toilet of all descriptions, per pound: 2 cents 
 
 Do., transparent, per pound 2 cents 
 
 Do., of all other descriptions, white or colored, except soft soap, and 
 soap otherwise provided for, valued not above 3 1-2 cents per pound, 
 
 per pound 1 mill 
 
 Do., do., valned above 3 1-2 cents per pound, per pound 5 mills 
 
 45 Soapmakers, see “Tallow-chandlers,” “Licenses.” 
 
 63 Soda, bicarbonate of, per pound 5 mills 
 
 64 Spikes, per ton §2 
 
 99 Spindles, exclusively for articles on which duties are paid, and articles 
 
 manufactured lrom material already taxed, where the increased 
 
 value does not exceed 5 per cent Free 
 
 23 Spirits, distilled, per gallon 20 cents 
 
 Do., medicinal, same as “ Medicines.” 
 
 5T Split peas are not to be considered a manufacture. 
 
 99 Snokesi felloes and hubs Free 
 
 63 Pfairch. made of corn, per pound 11-2 mills 
 
 Do., made of potatoes, per pound 1 mill 
 
 Do., made of rice, per pound 4 mills 
 
 Do., made of wheat, per pound 11-2 mills 
 
 Do., made of any other material, per pound 4 mills 
 
 67 Staves as not to be considered a manufacture. 
 
 59 Steamboats, except ferry-boats, ou gross receipts 3 per cent 
 
 87 Do., hereafter built, not including the engines 2 per cent 
 
 43 Steamers or vessels upon waters of the'llnited States, ou board of 
 which passengers or travelers are provided with food or lodging (see 
 
 “Hotels,”) for license $25 
 
 56 Steel, manufactures of. when not otherwise specified 3 per cent 
 
 54 Do., in ingots, bars, sheets, or wire, not less than one quarter of an 
 
 inch in thickness, valued at 7 cents per pound or less, per ton $4 
 
 Do... do., valued above 7 cents and not above 11 cents per pound, per 
 
 ton $S 
 
 Do., do., valned above 11 cents per pound, per ton $10 
 
 56 StoneA precious, see "Diamonds,” "Emeralds,” etc. 
 
 54 Stoves, per ton of 2.000 pounds $1.50 
 
 85 Susrar refiners, under which term is included every person whose 
 business it is to advance the quality and value of sugar by melting 
 and recrvstalization, or by liquoring, claying, or any other washing 
 process, or hv any other chemical or” mechanical means, or who shaft 
 advance the qnality or value of molasses and concentrated molasses, 
 meladb or concentrated melado, by boiling or other process, on the 
 gross amount of the sales of all the products of their manufac- 
 tories 1 l-2perceDt 
 
 Sugar, brown. Muscovado or clarified, produced directly from the 
 sugar cane, and not from sorghum and imphee cane, per pound. 1 cent 
 Sugar candy, made wholly or in part of sugar, valued at 14 cents per 
 
 pound or' less, per poniid 2 cents 
 
 Do., valued at exceeding 14 cents and not exceeding 40 cents per 
 
 pound, per pound 3 cents 
 
 Do., valued at exceeding 40 cents per pound, or when sold otherwise 
 
 than by the pound 5 per cent 
 
 Sugar-coated pills, same as “Dentrifice.” 
 
 53 Sulphate of barytes, per 100 pounds 10 cents 
 
 46 Surgeons, see “ Licenses.” 
 
l a^i 
 
 87 
 
 45 
 
 52 
 
 42 
 
 87 
 
 44 
 
 55 
 
 57 
 
 55 
 
 44 
 
 •87 
 
 61 
 
 57 
 
 55 
 
 51 
 
 87 
 
 61 
 
 29 
 
 53 
 
 So 
 
 85 
 
 55 
 
 55 
 
 56 
 
 54 
 
 56 
 
 55 
 
 A 
 
 87 
 
 56 
 
 53 
 
 THE NATIONAL TAX LAW. 
 
 ! 
 
 T. 
 
 Tailors, see “ Dress-makers.” 
 
 Tallow-chandlers, see "Licenses.” 
 
 Tar, coal, prodnced in the manufacture of gas Fret 
 
 Taverns, see " Hotels,” “ Licenses.” 
 
 Telegraphic dispatches, see Schedule B. 
 
 Tents, same as “ Awnings.” 
 
 Theaters, see “ Licenses.” 
 
 Thread, see “Cloth.” 
 
 Timber, not to be considered a manufacture. 
 
 Tin, see “Manufacture.” 
 
 Tobacconists, see “Licenses.” 
 
 Tobacco, cavendish, per pound 15 cents 
 
 Do., fine cut, per pound 15 cents 
 
 Do., ground, dry or damp of all descriptions (except aromatic or 
 medicinal snuff in phials, pots, boxes, or packets) per pound. 8 cents 
 Do., manufactured, of all kinds, not including snuff', cigars, or smok- 
 ing tobacco, prepared with all the stems, or made exclusively of 
 
 stems, per pound 15 cents 
 
 Do., smoking tobacco, prepared with all the stems in, or made exclu- 
 sively of stems, per pound 5 cents 
 
 Do., plug, same as “ Tobacco, cavendish.” 
 
 Do., twist, same as “ Tobacco, cavendish.” 
 
 Trust companies, on dividends, etc 3 per cent 
 
 XT. & V. 
 
 Umbrella stretchers are not to he considered a manufacture. 
 
 Varnish, made wholly or in part of gum copal, or of other gums or 
 
 substances 5 per cent 
 
 Vegetable oils, per gallon 2 cents 
 
 Vessels hereafter built 2 per cent 
 
 'W\ 
 
 Warehouse entries, receipts, etc., see Schedule B. 
 
 Whale oil Exempt 
 
 Whisky, per gallon (see “ Spirits ”) 20 cents 
 
 White lead, see “ Lead.” 
 
 Wholesale dealers, see “ Licenses.” 
 
 Wholesale dealers in liquors, see “Licenses.” 
 
 Willow, manufactures of, not otherwise provided for 3 per cent 
 
 Wine made of grapes, per gallon 5 cents 
 
 Wood, manufactures of, if not otherwise provided for 3 per cent 
 
 Wood screws, per pound 11-2 per cent 
 
 Wool, manufactures of, not otherwise specified 3 percent 
 
 Worsted, manufactures of, not otherwise specified 3 per cent 
 
 Writ, see Schedule B. 
 
 Y. & Z. 
 
 Tarn, see “ Cloth.” 
 
 Yachts, whether by sail or steam, under the value of $600 $5 
 
 Do., do., over $60o’and not exceeding $1,000 $10 
 
 Do., do., for each additional $1,000 in value $10 
 
 Yellow sheathing metal 1 per cent 
 
 Zinc, manufactures of, not otherwise specified 3 per cent 
 
 Do., oxide of, per 100 ponnds 25 cents 
 
The People’s Library of Romance 
 
 In the production of their Dime Novels, the publishers have been 
 guided by the twofold desire to place in the hands of the-r readers the 
 choicest works of the most popular authors , and to give 
 
 A DOLLAR ROOK FOR A DIME! 
 
 thus disseminating a pure and enticing literature, in a charming shape 
 at a price which renders each issue attainable by all classes. The 
 extraordinary sales which have attended each and all of the Dims 
 Novels thus far put forth, is evidence that the enterprise has found an 
 appreciative market, as well as an assurance that the novels are all 
 that i3 claimed for them in point of beauty, interest and literary excel- 
 lence. The list comprises thus far the following works by the we 11- 
 known authors named : 
 
 1 — MALAESKA : the Indian Wife of the White Hunter. By Mrs. A. 
 
 S Stephens 
 
 2 — THE PRIVATEER’S CRUISE: and the Bride of Pomfret HalL 
 
 By Harry Cavendish. 
 
 3 — MXRA : the Child of Adoption. By Mrs. Ann S. Stephens. 
 
 4 — ALICE WILDE, the Raftsman’s Daughter. By Mrs. M.V. Victor. 
 
 5 — THE GOLDEN BELT ; or, the Carib’s Pledge. By Colin Barker. 
 
 6 — CHIP, the Cave-Child. By Mrs. M. A. Denison. 
 
 7 — REEFER OF ’76 ; or, the Cruise of the Fire-Fly. By H.Cavenbish. 
 
 8 — SETH JONES ; or, the Captives of the Frontier. By E. S. Ellis. 
 
 9 — THE SLAVE SCULPTOR; or, the Prophetess of the Secret Cham- 
 
 bers. Bv Wn. Jared Hall. 
 
 10— THE BACKWOODS’ BRIDE: a Romance of Squatter Life. By 
 Mrs. M. V r . Victor. 
 
 71 — THE PRISONER OF LA VINTRESSE ; or, the Fortunes of a 
 Cuban Heiress. By Mrs. M. A. Denison. 
 
 12 — BILL BIDDON, TRAPPER; or, Life in the North-west. Bv 
 
 E. S. Ellis. 
 
 13 — CEDAR SWAMP ; or, Wild Nat’s Brigade. By Wsi. R. Eyster. 
 H— THE EMERALD NECKLACE. By Mrs. M. V. Victor. 
 
 15 — THE FRONTIER ANGEL : a Romance of Kentucky Rangers 
 
 Life. By E. S. Ellis. 
 
 16 — UNCLE EZEKIEL: and his Exploits on Two Continents. By 
 
 Mrs. M. V. Victor. 
 
 17 — MADGE WYLDE, the Young Man’s Ward. By author of “Clifton.” 
 
 18 — NAT TODD ; or, the Fate of the Sioux’ Captive. By E. S. Ellis. 
 
 19— MASSASOIT’S DAUGHTER ; or, the French Captives. By A. 
 
 J. H. Duganne. 
 
 20 — FLORIDA; or, the Iron Will. By Mrs. M. A. Denison. 
 
 21 — SYBIL CHASE; or, the Valley Ranche. By Mrs. A. S. Stephens. 
 
 22 — THE MAID OF ESOPUS; or, the Trials and Triumphs of the 
 
 Revolution. Bv N. C. Iron. 
 
 23— WINIFRED WINTHROP ; or, the Lady of Atherton Hall By 
 
 Clara Augusta. 
 
 21 — THE TRAIL HUNTERS. By E. S. Ellis. 
 
 25 — THE PEON PRINCE; or, the Yankee Knight-Errant. By A. J 
 
 H. Duganne. 
 
 26 — ISABEL DE CORDOVA; or, the Brethren of the Coast. By 
 
 John S. Warner. 
 
 27 — STELLA, the Daughter of Liberty. A Tale of ’76. By N. C. Iron 
 2S — KIN G B ARNAB Y ; or, the Maidens of the Forest. By N. W.Bustesd 
 
BEADLE'S DIME NOVELS — 100 to IIS page* each. 
 
 29— THE FOREST SPY ; a tale of the War of 1S12. By E. S. Ellis. 
 
 30 — PUTNAM POMFRET’S WARD; or, a Vermonter’s Adventures 
 
 in Mexico. By A. J. H. Dcgannb. 
 
 31— THE DOUBLE HERO : a Tale of Sea and Land. By N. p. Ibos 
 82 — IRON A ; or, Life on the South-west Border. By E. S. Ellis. 
 
 33 — MAU.M GUINEA, and her Plantation “ Children or, Christmas 
 Week among the Slaves. 225pp., 20c. By Mrs. M. V. Victor. 
 84 — RUTH MARGERIE: a Romance of the Revolt of 1669. By 
 Mrs. M. A. Denison. 
 
 35— EAST AND WEST ; or, the Beauty of Willard’s Mill. By 1 rs 
 
 F. F. Barritt. 
 
 36— THE RIFLEMEN OF THE MIAMI. By E. S. Ellis. 
 
 37— GIDEON .GODBOLD ; or, the Faithful and Unfaithful of 1780. 
 
 By N. C. Iron. 
 
 88 — THE WRONG MAN : Tale of the Early Settlements. By 
 
 Henry J. Thomas. 
 
 39 — THE LAND -CLAIM : a Tale of Upper Missouri. By Mrs. Barritt. 
 
 40— THE UNIONIST’S DAUGHTER : a Tale of Eastern Tennessee. 
 
 224pp., 20 cents. Bv Mrs. Victor. 
 
 41— THE HUNTER’S CABIN. By Edward S. Ellis. 
 
 42 — THE KING’S MAN : a Tale of South Carolina in Revolutionary 
 
 Times. By A. J. H. Dogannb. 
 
 43 — THE ALLENS : a Tale of the Kanawha Valley. By H. J. Thomas 
 
 44 — AGNES FALKLAND : a Story of Continental Times. By N.C.Iron 
 
 45 — ESTHER : a Story of the Oregon Trail. Bv Mrs. A. S. Stephens 
 
 46— WRECK OF THE ALBION. By John S. 'Warner. 
 
 47— TIM BUMBLE’S CHARGE. By Mrs. M. A. Denison. 
 
 48— OONOMOO, TIIE HURON. By E S. Ellis. 
 
 49— THE GOLD HUNTERS. By Mrs. M. V. Victor. 
 
 50 — THE BLACK SHIP. Bv John S. Warner. 
 
 51— THE TWO GUARDS. By N. C. Iron. 
 
 62 — SINGLE EYE: a Story of King Philip’s War. By W. St. John. 
 
 53 — HATES AND LOVES. By the author of “ Mad<re Wylde.” 
 
 54- rMYRTLE, the Child of the’ Prairie. By Mrs. M. V. Victor. 
 
 Others in prospect, or already in hand, to issue monthly, will add 
 even to this choice list, which may be pronounced the 
 
 Best Novels at the Cheapest Bates! 
 
 of any series ever offered to the American public. Each volume con- 
 tains from 100 to 128 pages, large 12mo. in size, printed from a clear- 
 faced type expressly cast for these works, and bound iu a heavy paper 
 of salmon color. 
 
 Newsdealers generally keep a constant supply on hand of 
 Beadle and Company’s Dime publications. Or, those residing in the 
 couutry can be supplied by mail, post-paid, on remitting the price of 
 ten cents for each book ordered. 
 
 BEADLE AND COMPANY, Publishers, New York. 
 
 Catalogues sent free on app. cation. 
 
495 BROADWAY, NEW- YORK. 
 
 The Grover & Baker Machines have taken the First Premium 
 at the late State Fairs held in 
 
 NEW-YORK, NEW-JERSEY, PENNSYLVANIA, OHIO, INDIANA, 
 ILLINOIS, MICHIGAN, IOWA, MISSOURI, ALABAMA, KEN- 
 TUCKY, TENNESSEE, VIRGINIA, NORTH CARO- 
 LINA, CALIFORNIA. 
 
 Including every State Fair where exhibited in 1862. 
 
 The work made upon the Grover & Baker Machines, has 
 taken the First Premium at every fair in the United States where it 
 has been exhibited. 
 
 Machines furnished of the same patterns and at the same price, 
 making either the Grover & Baker stitch or the Shuttle stitch, as 
 customers prefer. 
 
 Grover & Baker’s Sewing Machine Cotton ia 
 
 the best in the market. It is made by E. Ashworth- & Sons, the 
 best huropean manufacturers, expressly for Grover & Baker S M. 
 Co. In consequence of extensive and timely arrangements with 
 these manufacturers we can sell this superior cotton, on spools of 
 two hundred or five hundred yards, ten per cent, below the prices 
 of other leading manufacturers. 
 
 Grover & Baker’s Machine Twist, now recognised 
 as the best in the market, furnished in any quantities desired. 
 
This weekly Religious, Literary, and Family Journal, edited b 
 
 Rev. HENRY WARD BEECHER, 
 
 Rev. JOSHUA LEAVITT, D. D., 
 
 And THEODORE T 
 
 Is issued in the same form and at the same low price of 
 
 o DOLIjAIIS 
 
 Per Annum, notwithstanding the great advance in white paper. 
 
 IT AFFORDS ITS READERS : 
 
 Fair and thoughtful editorial discussions of the most important 
 occurences and interests of this nation and of the world. 
 
 A comprehensive record of facts, men and movements of the 
 World. 
 
 A full and careful weekly history of the progress of the F.ebellic 
 Ample chronicles of the important general news, home and fore 
 Fair and careful accounts of new books ; made on the express 
 of serving as a safe guide to buyers. 
 
 Interesting correspondence from Washington, from the West, 
 Army, from Abroad. 
 
 Six colums a week of carefully selected matter for Family I 
 being prose and poetry, suited to interest both the Old and Young 
 A full chronicle of the progress of business and of the current 
 merchandise, produce and live stock in New-York City. 
 
 A carefully prepared 
 
 COMMERCIAL AND FINANCIAL ARTII 
 
 embracing the latest and most reliable information in regard to the 
 market, trade, commerce, and business generally. In this departm 
 Independent has secured a valuable reputation for fairness, boldm 
 for discussing all secular topics from the highest moral stand point. 
 
 ONE SERMON EVERY WEI 
 
 By Elev. Henry S Ward Beecher . 
 
 The following eminent writers are special contributors to its colui 
 
 REV. THEODORE L. CUYLER, BAYARD TAYLOR, 
 
 REV. ROB. M. HATEIELD, JOHN G. WHITTIER, 
 HORACE GREELY, WILLIAM ALLEN BUTLEB 
 
 Terms — $2 per annum, paid in advance. Specimen number 
 gratis. 
 
 JOSEPH H. RICHARDS, Publish! 
 
 No. 5 BBEK9IAN STREET, f 
 
 FOR SALE BY NEWS ACENTS. 
 
( 24. ) 
 
 INCOME TAX FOR 1 862. 
 
 The Income Tax is imposed upon a certain proportion of the income of these two classes, viz: 
 
 1st. Every person residing in the United States; and every citizen residing abroad who is in 
 the employment of the Government of the United States. 
 
 2d. Every citizen of the United States residing abroad, and not in the employment of the 
 
 Government of the United States. 
 
 * 
 
 Every person in the first class will be taxed at tbe rate of three per cent, when his or her 
 annual gains, profits, or income exceed $600, and do not exceed $10,000. 
 
 Every person in the first class will be taxed at the rate of five per cent, when the annual 
 gains, profits, or income exceed $10,000, after the following deductions are made from the gross 
 amounts returned, (as per table, page 2,) viz: 
 
 1st. The $600 allowed by law. 
 
 2d. Other national, State, and local taxes assessed for 1862, and paid. 
 
 3d. Rent actually paid for the dwelling-house or estate occupied as the residence of the 
 person assessed. m 
 
 4th. Necessary repairs to property j-ielding the income; or insurance thereon; or pay for 
 hired laborers, and their subsistence, employed in conducting his business; or interest on incum- 
 brances upon the property; or all, as the case may be. 
 
 Every person in the second class will be -taxed at the rate of five per cent., whatever may be 
 his or her annual gains, profits, or income from property, securities, and stocks owned in the 
 United States, without other deductions than numbers 2 and 4 above stated. 
 
 Whenever the taxable income of a resident in the United States, ascertained as above, 
 exceeds $10,000, and upon a portion of said amount three per cent, has been withheld by the 
 officers, of companies, corporations, and associations, from interest or dividends therein due him, 
 such income will be subject to a tax of hue per cent, additional upon so much thereof as may have 
 been previously subjected to a duty of three per cent, by the officers of the companies, corpora- 
 tions, or associations aforesaid. 
 
 But in no case, whether a person is subject to a tax of three or five per cent., is a higher rate 
 of tax than 1.1 per cent, to be collected from that portion of income derived from interest upon 
 notes, bonds, or other securities of the United States. 
 
 Where a husband and wife live together,, and their taxable income is in excess of $600, they 
 -will be entitled to but one deduction of $600, that being the average fixed by law as an estimated 
 commutation for the expense of maintaining a family. Where they live apart, by divorce or 
 under contract of separation, they will be taxed separately, and be each entitled to a. deduction 
 of $600. 
 
 On the following pages will be found detailed statements to assist in making out returns. 
 
DETAILED STATEMENT OF SOURCES OF INCOME AND THE AMOUNT DERIVED FROM 
 
 EACH, DURING THE YEAR 1SC2. 
 
 Gross amounts must he slated. “yTXi 
 
 1. Income of a resident in the United States from profits on any trade, business, or 
 
 vocation, or any interest therein, wherever carried on 
 
 2. From rents, or the use of real estate let 
 
 8. From interest on notes, bonds, mortgages, or other personal securities, not 
 those of the United States 
 
 4. From interest on notes, bonds, or other securities of the United States 
 
 5. From interest or dividends on any bonds or other evidences of indebtedness of 
 
 any railroad company or corporation 
 
 G. From interest or dividends on stock, capital, or deposits in any bank, trust 
 company, or savings institution, insurance or railroad company, or 
 corporation 
 
 7. From interest on bonds or dividends on stock, shares or property in gas, 
 
 bridge, canal, turnpike, express, telegraph, steamboat, ferry-boat, or 
 manufacturing company or corporation, or from the business usually done 
 thereby 
 
 8. From property, securities, or stocks owned in the United States by a citizen 
 
 thereof residing abroad, not in the employment of the Government of 
 the United States 
 
 9. From salary other than as an officer or employee of the United States 
 
 10. From salary as an officer or employee of the United States 
 
 11. From farms or plantations, including all products and profits 
 
 1 2. From advertisements 
 
 13. The guardian, trustee, executor, or administrator of the property or estate 
 
 of 
 
 14. From all sources not herein enumerated 
 
 Total • • • • • 
 
 AMOUNTS. 
 
3 
 
 DETAILED STATEMENT OF DEDUCTIONS AUTHORIZED TO BE MADE. 
 
 1. Expenses necessarily incurred and paid in carrying on any trade, business, or 
 
 vocation, such as rent of store, clerk Lire, insurance, fuel, freight, Ac • • • • 
 
 2. Exempted by law, (except in the case of a citizen of the United States 
 
 residing abroad.) $600 
 
 3. Amount actually paid for rent of the dweiling-Louse or estate occupied as a 
 residence 
 
 A.UOUsTS. 
 
 4. Other national, state, and local taxes assessed and paid for the year 1862, 
 
 and not elsewhere included 
 
 5. Amount actually paid by a property owner for necessary repairs, insurance, 
 
 and interest on incumbrances upon his property 
 
 6. Income from interest on bonds, or other evidences of indebtedness of any 
 
 railroad company or corporation, from v T liich 3 per cent, thereon was 
 withheld by the officers thereof, between September 1st and December 
 31st, 1862, inclusive 
 
 7. Income from interest or dividends on stock, capital, or deposits in any bank, 
 
 trust company, or savings institution, insurance or railroad company, from 
 •which 3 per cent, thereon was withheld by the officers thereof, between 
 September 1st and December 31st, 1862, inclusive 
 
 8. Amount paid by a farmer or planter for — 
 
 (a) Hired labor, including the subsistence of the laborers 
 
 (h) For necessary repairs upon his farm or plantation 
 
 (c) For insurance, and interest on incumbrances upon his farm or plantation - ■ 
 
 9. Salaries of officers, or payments to persons in the civil, military, naval, or 
 
 other service of the United States, in excess of $600 
 
 10. Income from advertisements, on which 3 per cent, was paid, from September 
 1st to December 31st, 1862, inclusive 
 
 Total 
 
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 jo uoij.iod 13 oodn poo ‘ 000 ‘ 01 $ spaooxo 
 jo oraoooT ojqoxBj oqj JOAoaQqAi 
 i suoijonpop joqjo jnoqjm ‘sojbjs pojjnjq 
 ddu: jo ‘sjgojd ‘sotbS jbooub joq JO siq 
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 0 Tjj so ‘pt? jo f/jjodojd oqj uoda sooutuq 
 koo ‘oouojsisqns .noqj poo ‘sjojoqoj poJiq 
 Ajjodoad oj s.iiodoj Ajbssooo^ ‘PJT 7 
 
 FOR SALE BY NEWS ACENTS. 
 
i 
 
 Date Due 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
336.2 N277B 
 
 P58326 
 
 National Tax Law 
 
 ISSUED TO 
 
 336.2 N277B 
 
 P56326