THE NEW AND COMPLETE TAX-PAYERi'S MANUAL: *~~ ~ ~~~~~~~~~~~~~ X\ ~ DIRECT AND EXCISE TAXES; AND THE DECISIONS OF THE COMMISSIONER; ALSO COMPLETE MARGINAL REFERENCES, AND AN ANALYTICAL INDEX OF TAXATION, THE MODE OF PROCEEDING, AND THE DUTIES OF THiE OFFICERS. AN EXPLANATORY PREFACE. NEW YORK: TON AND COMPANY. 443 & 445 BROADWAY. 1863. CONTAINING THE "WITH ,,t v fzvit 3mvn#Mfitot on V g TOO't SHOWING ALL THE ITEHS WITH D. A PPLE CONTENTS. EXPLANATION OF THE TAX LAWS. THE EXCISE TAX. AMENDMENTS TO THIE EXCISE TAX. DECISIONS ON THE EXCISE TAX. INDEX TO THE EXCISE TAX, AMENDMENTS AND DECISIONS. THE DIRECT TAX LAW. THE ACT TO COLLECT TAXES IN INSURRECTIONARY DISTRICTS. INDEX TO THIE TWO LATTER ACTS. ... . 4 jii EXPLANATION OF THE TAX LAWS. Two internal tax laws have been passed by Congress, and are known as the "Direct Tax" law and the "Excise Tax " law. The "Direct Tax" law was passed August 5th, 1861. It increased the duties on certain articles imported from foreign countries, laid duties on many articles then exempt from duty, such as teas, &c., and also imposed a tax of twenty millions of dollars on all the States and Territories. This tax was apportioned among the several States and Territories, and the Legislature of each loyal State assumed and undertook to pay the portion assigned to it. At the time of the passage of the act, the Government of the United States was indebted to each of the States for sums of money advanced to pay the expenses of enlisting and equipping volunteers called out by the President during that year. This indebtedness was cancelled by offsetting against it the amount of tax called for from each State, with a discount of fifteen per centuln from the tax. If the balance was in favor of the Government, the State paid it over; if it was in favor of the State, the Government paid it. Thus the only effect of this portion of the "Direct Tax" law upon tax-payers, was the assessment and collection of a small State tax for 1862, in those States where there had previously been none, and an increase in the State tax in others. So much of this "Direct Tax" law as imposed a tax of twenty millions of dollars was modified by Congress on July 1st, 1862, so as to authorize the levy and collection of one tax to that amount, and to provide that no other tax should be levied under the act until April 1st, 1865. To supply the place of this suspended act, the "' Excise Tax" law was passed. According to the provisions of a subsequent act, it takes effect July 21st, 1862. According to the notification of the Secretary of the Treasury, or Commissioner of Internal Revenue, the officers required will not be prepared to execute the act before September 1st, 1862. The peculiar features of this "Excise Tax" law are as follows: It imposes a tax upon all spirits, ale, beer, porter, and other fermented liquors, distilled or brewed after August 1st, 1862. It requires all persons engaged in certain trades or occupations to obtain a license, as distillers, brewers, wholesale dealers, retail dealers, bankers, tavernkeepers, eating-houses, brokers, confectioners, tobacconists, livery stable keepers, lawyers, physicians, apothecaries, manufacturers, agents, &c. &c. A,, "I i 0 0 11 4 EXPLANATION OF THE TAX LAWS. It imposes a tax, either specific or atl valorem, upon an immense number of articles manufactured by the industry of the mass of the people, and which are largely consumed by them. It levies a specific tax on spring carriages, pleasure boats, each head of slaughtered cattle, hogs, and sheep; an ad valorem tax on the gross receipts of all railroads, passenger and ferry boats; on the interest paid on railroad bonds; dividends paid by railroad companies, banks, trust companies, and savings institutions; on the salaries of all officers and persons in the service of the United States; on the gross receipts for all advertisements in news and periodical publications. It also levies an ad valorem tax on so much of the incomes, gains, and profits of all persons as exceeds $600. It requires a stamp duty to be paid upon nearly all written papers relative to the transfer from one to another of anything of value, such as contracts, checks, drafts, bills of exchange, bonds, certificates of stocks, conveyances, leases, telegraphic despatches, insurance policies, mortgages, power of attorney, freight bills, &c., &c. It also requires a stamp duty to be paid on every bottle, phial, box, pot, r other enclosure containing medicines or preparations of persons claiming to have any secret formula; also on the endless variety of perfumery and cosmetics. It levies an ad valorem duty upon all legacies and distributive shares of personal property. The act makes it the duty of all persons to furnish a list of property to the assessor; and the process for the collection of the tax, upon non-payment, is very prompt and summary. On the 7th of June, 1862, Congress passed an Act for the collection of direct taxes in insurrectionary districts. It is designed to carry out the Act of August, 1861. It makes the tax a lien upon the land in all insurrectionary States, and provides for its forfeiture to the United States, and a summary sale of the same "in fee simple, firee and discharged from all prior liens, incumbrances, right, title, and claim whatsoever." It is the last Act in this Manual. On the 3d of March, 1863, an act amending in many particulars the Excise tax, having passed Congress, took effect. On some articles it increased the tax, and altered the manner of estimating it on others. The decisions of the Conimmissioner of Internal Revenue in cases of inquiry or appeal, are added in these pages, which thus give the whole action of the Federal Government relative to Internal Taxes. Iiv This Act goes into effect September 1st, 1862. 1 EXCISE TAX.* AN ACT To provide internal revenue to support the government and to pay 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 omffco of Coy. created in the Treasury Department to be called the office of the teissal Revenue Commissioner of Internal Revenue; and the President of the created. United States is hereby authorized to nominate, and, with the advice and consent of the Senate, to appoint, a Commissioner of Internal Revenue, with an annual salary of four thousand dollars, Salary. who shall be charged, and hereby is charged, under the direction Duties. of the Secretary of the Treasury, with preparing all the instruc tions, regulations, directions, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and all other mat ters 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 au- rowers. thorized 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 from 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 exigen- Clerks. cies of the public service may require, and the privilege of frank- To have franing all letters and documents pertaining to the duties of his office, ing privilege. and of receiving free of postage all such letters and documents, is hereby extended to said commissioner. GENERAL PROVISIONS. SEC. 2. And be it further eznacted, That, for the purpose of Collection ds tr,icts to be defigassessing, levying, and collecting the duties or taxes hereinafter nated. de 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 nominate, and, by and with the advice and consent of the Senate, to appoint an assessor and Assessor and a collector for each such district, who shall be residents within the cfoll each disptrinted 0 EXCISE TAX. same: Provided, That any of said States and Territories and the District of Columbia may, if the President shall deem it proper, Limitationofthe be erected into and included in one district: Provided, That the number of districts number of districts in any State shall not exceed the number of representatives to which such State shall be entitled in the pres ent 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 whih any such State may be so entitled: And provided, fur A(lditional dits- ther, hat in the State of California the President may establish a number M districts not exceeding the number of senators and representatives to which said State is entitled in the present Con gress. Assessors to di- SEC. 3. And be it further enacted, That each of the assessors vide therdistrit shall di vide his district into a convenient number of assessment into assessmentshldv districts and ap- districts, subject to such regulations and limitations as may be point assistant assessors. -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 ap pointed, and accepting the appointment, shall, before he'enters on the duties of his 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 Oath of assessor following oath or affirmation, to wit: "I, A B, do swear, or affirm, and assistant as. se.sdsor.sitant as (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, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal right and justice in every case Certificate of. 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 Penalty for not having taken the said oath or affirmation shall forfeit and pay one taking oath. hundred dollars, one moiety 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. Collector togive SEC. 4. And be it further enacted, That before any such colDond. lector shall enter upon the duties of his office, he shall execute a bond for such amount as shall be pescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Five sureties Treasury, with not less than five sureties to be approved as suffi cient 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 Its condition. 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. Collector to ap SEC. 5. And be it further enacted, That each collector shall be peoint deputy col-.............. ectors. authorized to appoint, by an instrument of writing under his hand, row. as many deputies as he may think proper, to be by him compen Number. sated for their services, and also to revoke any such appointment, 2 EXCISE TAX. giving such notice thereof as the Commissioner of Internal Revenue shall prescribe; and may require bonds or other securities Bonds of depu. and accept the same from such deputy; and each such deputy ties. shall have the like authority, in every respect, to collect the duties Powers.. 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. b)e responsible both to Collectorrespon the United States and to individuals, as the case may be, for all sible fo deputies 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 Collector may any collector from collecting himself the whole or any part of the collect the taxes. duties and taxes so assessed and payable in his district. SEC. 6. And be it further enacted, That it shall be the duty of any person or persons, partnerships, firms, associations, or cor- citizens, Partners, porations, made liable to any duty, license, stamp, or tax imposed Firms, by this act, when not otherwise and differently provided for, on Associations, Corporations to or before the first day of August, eighteen hundred and sixty-two, make lists. and on or before the first Monday of Mlay in each year thereafter, and in all other cases before the day of levy, to make a list or return to the assistant assessor of the district where located, of the amount of annual 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 valoremn 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 be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, associations, or corporations are liable to be assessed under and by virtue of the provisions of this act. SEC. 7. And be it further enacted, That the instructions, regu- Duty of a.% sors and assistant lations, and directions, as hereinbefore mentioned, shall be binding assessors. 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, eighteen hundred and sixty-two, and Assessments, on the first Monday of May in each succeeding year, and from when to be made 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 man- Who liable to be agement of any property, goods, wares, and merchandise, articles taxed. 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 now assss6 delivered to the assistant assessor by all persons owning, pos- may dud ou~ sessing, or having the care or management of any property, as aforesaid, liable to dutyor taxation,) and to value and enumerate the said objects of taxation, respectively, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned. 3 #A EXCISE TAX. Duty of asses- SEC. 8. And be it further enacted, That if any person owning, sors gu cases of failure of persons possessing, or having the care or management of property, goods, to make list. I to makes wares, and merchandise, articles or objects liable t6 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 duty or tax, or any business or occu pation 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. Penalty for de- SEC. 9. And be it further enacted, That if any such person shall 1ltvering fraudulent 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 Unlited States held in the district in which such offence may be committed, shall Fine and costs. be fined in a sum not exceeding five hundred dollars, at the dis cretion of the court, and shall pay all costs and charges of prose cution; 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 as Duty of asses- sessors and assistant assessors, respectively; which lists the said sors when list fraudulent or un- assessors and assistant assessors are herebyauthorized and required dervalue(L to make according to the best information 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 No appeal. the valuation and enumeration so made there shall be no appeal. Assistant asses- SEC. 10. A-nd be it further enacted, That in case any person sors to notify absent persons. shall be absent from his or her place of residence a't the time an assistant assessor shall call to receive the list of such person, 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 Duty of absent office a written note or memorandum, addressed to such person, reperns quiring 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. Penalty for ne- SEC. 11. And be it further enacted, That if any person, on glectisii or refusing to give list when being notified or required, as aforesaid, shall refuse or neglect to required. give such list or lists within the time required, as aforesaid, it shall Assessor's duty. be the duty of the assessor for the assessment district within which such person shall reside, and he is hereby authorized and required, -Enter premises. to enter into and upon the premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the 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 pos sessed, or under the care or management of such person, as are required by this act, including the amount if any, due for license; Sickness an ex- and in case of refusal or neglect to make such lists, except in cases euse. of sickness, the assessors shall thereupon add fifty per centum to 50 per c ents to be, * - addled. the amount of the itemus thereof; and the listsn so muade anl ub 4 EXCISE TAX. scribed by such assessor, shall be taken and reputed as good and Assessor's list sufficienlt 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 sickness or failure to receive the notice, shall, moreover, forfeit and pay the sum of one hundred Fine $100. dollars, except where otherwise provided for, to be recovered for the use of the Uiiited States, with costs of suit. SEC. 12. And be it farther enacted, That whenever there shall Assistant asesbe ill any assessment district any property, goods, wares, and sor to make list .of' goods, &c., of merchandise, articles, or objects, nrot owned or possessed by, or non-residents. undler the care or management of, any person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assistant 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 nmay 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 re- Such lists good. puted as good and sufficient lists of such property, goods, wares, and mrrchandise, articles, or objects, as aforesaid, under and for the purposes of this act. SEc. 13. And be it fiurt#er enacted, That the owners, posses- Persons to make sors, or persons having the care or management of property, lists of property owned in otber disgoods, wares, and mnerchandise, articles or objects, not lying or tricts. 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 ob- Dultyofassistant jects of taxation are situate, who shall examine such list; and if atossaidsssors relative he approves the same, he shall return it to the assistant assessor fromn whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein To approve or as he may deem to be just and proper, and shall then return the alter. 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. SEc. 14. And be it further enacted, That the lists aforesaid Lists,howtaken. 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, respectively, after col- Assistant asseslecting the said lists, shall proceed to arrange the same, and to sors to make two make two general lists-the first of which shall exhibit, in alpha- general lists. betical order, the names of all persons liable to pay any duty, tax, Tjist of persons or license under this act residing within the assessment district, l.ndblamto uptaY t 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 5 EXCISE TAX. any firm, company, or corporation is liable, with the amount of duty List of non-resi- or tax payable thereon; and the second list shall exhibit, in alphadents owning )ro- perty in the di- betical order, the names of all persons residing out of the collection trict. 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 Inter nal Revenue, and lists taken according to such forms shall be Lists to be sent made out by the assistant assessors and delivered to the assessor to the assessor in thirty days. 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 any 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 unavoidable Penalty for ne- accident, every such assistant assessor shall be discharged from glect of duty. - glectofduty. office, and shall, moreover, forfeit and pay two hundred dollars, to be recovered for the use of the United States, with costs of suit. Assessors to ad- SEC. 15. And be it further enacted, That the assessors for each vertise where lists may be examined. collection district shall, by advertisement in some public newspaper published in each county within said district, if any such there be, and by written or printed notifications, to be posted up in at least four public places within each assessment district, advertise all persons concerned of the time and place within said county when and where the lists, valuations, and enumerations made and taken Lists open for 15 within said county may be examined; and said lists shall remain days. open for examination for the space of fifteen days after notice Time and place shall have been given as aforesaid. And said notifications shall forhearingappeals. also state when and where within said county, after the expiration of said fifteen days, appeals will be received and determined relative to any erroneous or excessive valuations or enumerations by the assistant assessors. And it shall be the duty of the as sessor for each collection district, at the time fixed for hearing such appeal as aforesaid, to submit the proceedings of the assistant Assessors tosub- assessors, and the lists taken and returned as aforesaid, to the in,nit lists. adaoead mt lists. spection of any and all persons who may apply for that purpose. And the said assessor for each collection district is hereby author ized, at any time within fifteen days from and after the expiration of the timne allowed for notification as aforesaid, to hear and deter Todetermineap- mine, in a summary way, according to law and right, upon any peal& and all appeals which may be exhibited against the proceedings Proviso. of the said assistant assessors: Provided, That the question to be determined by the assessor, on anl appeal respecting the valua tion or enumeration of property, or objects liable to duty or taxa tion, shall be, whether the valuation complained of be or be inot in a just relation or proportion to other valuations in the same as sessment district, and whether the enumeration be or be nriot cor Appeals to be in rect. And all appeals to the assessor, as aforesaid, shall be made writing.,, or thing 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. Assessor to re- And the assessor shall have power to re-examine and equalize the examine & equal- valuations as shall appear just and equitable; but no valuation or ievaluations. enumeration shall be increased without a previous notice, of at least Notic e on an in- t creszeofvaluation. five days, to the party insterested, to appear and object to the same, 6 EXCISE TAX. if he judge proper; which notice shall be given by a note in writing, to be left at the dwelling-house, office, or place of business of the party by such assessor or an assistant assessor. SEc. 16. And be it further enacted, That the said assessors of Assessors to .fu ~~~~~~~~~~~~~make lists of per. each collection district, respectively, shall, immediately after the sons liable to taxexpiration of the tinme for hearing appeals, and, firom time to time, ation, ard amount z' I ~~~~~~~~~~payable. 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 contain the name ofI each person residing within the said district, owning or having the care 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 Separate list a of such property, specifying the sum payable, and the names of no-reidet the respective proprietors, where known. And the assistant asses- Assistaant assessor making out any such separate list shall transmit therefrom to list to district the assistant assessor, where the persons liable to pay such tax where persons rereside 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 All taxes to be paid within the may be paid within the collection district where the persons liable district where pexto pay the same reside, or may have their principal place of busi- sons reside. ness. 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 Liss for collec. proper collection districts; and in default of performance of the t o rs - Peinalty for neduties enjoined upon assessors by this section they shall severally glect of duty. 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 Proviso power of the Commissioner of Internal Revenue to exonerate any assessor as aforesaid from such forfeitures, in whole or in part, as to him shall appear just and equitable. SEC. 17. And be it further enacted, That there shall be allowed Compcnsatioaof and paid to the several assessors and assistant assessors, for their assessors. 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 olut lists agreeably to the 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 Compensation of actually employed in collecting lists and making valuations, the assistant aeor 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 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 their necessary and reasonable charges for stationery auntowte1.n0 to be 7 0 EXCISE TAX. and blank books used in the execution of their duties, and the compensation herein specified shall be in fill for all expenses not Additional rates otherwise particularly authorized: Provided, The Secretary of of compensation Tes may be allowed in the Trea sury shall be, and he is hereby, authorized to fix such California, Oregon, additional rates of compensation to be made to assessors and and the Territoried 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 travelling in those States and Territories, and as may, in his judgment, be necessary to secure the services 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. Other cases. In cases where a collection district embraces more than a single congressional district the Secretary of the Treasury may allow the assessor such compensation as he may deem necessary. Duty of crlecit SEC. 18. And be it further enacted, That each collector, on retor on receipt of. lists from assistant ceiving a list, as aforesaid, and from time to time as such lists asors. may be received from the said assessors, respectively, shall sub scribe three receipts; one of which shall be given on a full and correct copy of such list, which list shall be delivered 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 give three to inspect the same; and the other two receipts shall be given receipts. 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 Internal Revenue, and the other to the First Comptroller of the Treasury; and all lists received from time to time, as aforesaid, shall be in like form and manner trans mitted as aforesaid. Collectors to ad- SEC. 19. And be it further enacted, That each of said collectors vertise when and shall, within ten days after receiving his annual collection list from where taxes are dy eevn payable. the assessors, respectively, as aforesaid, give notice, by advertise ment published in each county in his collection district, in one newspaper printed in such 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 district, that the said duties have become Taxes,whenpay- due and payable, and state the time and place within said county able. at which he will attend to receive the same, which time shall not be less than ten days after such notification; and all persons who Penalty for ne- shall neglect to pay the duties and taxes so as aforesaid assessed glect to pay taxes. 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 Collector or his shall neglect to pay as aforesaid, it shall be the duty of the coldepyutynt dpermsond lector, in person or by deputy, within twenty days after such payment person- eor pesnepy,tet allywithin twenty neglect, to make a demand personally, or at the dwellings or usual dawys ufter neglect., - ays aerneglect. places of business of such persons, if any they have, for pay 10 per cent ad- ment of said duties or taxes, with the ten per centum additional ditional. ditional aforesaid. And with respect to all such duties or taxes as are not included in the annual lists aforesaid, and all taxes and duties Other taxes, the collection of which is not otherwise provided for in this act, it when payable. shall be the duty of each collector, in person or by deputy, to de mand 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 from and 8 EXCISE TAX. after such demand therefor, it shall be lawfuil for such collector or Collector or his dIepuities to collect his deputies to proceed to collect the said duties or taxes, with ten by distrainLt per centum additional thereto, as aforesaid, by distraint and sale of the goods, chattels, or effects of the persons delinquent as aforesaid. iAnd in case of such distraint it shall be the duty ofthe officer charged with the collection to make, or cause to be made, Make list of proan account of the goods or chattels which may be distrained, a perty distrained. copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or Notice to owner effects, or at his or her dwelling, with some person of suitable or agent. age and discretion, with a note of the sum demanded, and the time and place of sale; and the said officer shall fortl-hwith cause a notification to be published in some newspaper within the county Advertise. 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 wh-ose 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 mnore than twenty days from the Tcen aeP. ublo r 1 * > * n. ~~~~~~~~~~~~~~~notice of sl. date of such notification, and the place proposed for sale not more than five miles distant 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 Property to be distrained shall and miay be restored to the oiwner or possessor, resto en d if prior to the sale payment of the amount due or tender thereof fee. shall be made to the proper officer charged with the' collection of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expense of removing, advertising, and keeping the goods, chlattels, 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 Sale of property andi disposition of at public auction, and shall and may retain from the proceeds surplusprloceeds. of such sale the amount demandable for the use of the United States, with the necessary and reasonable 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, Proldertyteinmpt That there shall be exempt from distraint the tools or implements of a trade or profession, one cow, arms, and provisions, and house-, hold furniture kept for use, and apparel necessary f()r a fitrnily. SEc. 20. tidd be it further enacte(d, That in all cases where Property not di visible, all to be the property liable to distraint for duties or taxes under this act svodb d.e to 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 property 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 Disposal of surthe property, or his, her, or their legal representatives, or if he, plus. she, or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the treasury of the United States, to be there held ftr the use of the owner, or his, her, or their legal representatives, 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 fbr 9 EXCISE TAX. fPropert nota soala sale as aforesaid cannot be sold for the amount of the duty or tax for the'tax\ and fees to be T)ir- due thereon, with the costs and charges, the collector shall purchased for Un-ited i fb'a o Sthates.d for United chase 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 eollect( under such regulitions 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, after de Sale of real es- fraying the charges. tate. SEC. 21. Antd 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 saime by seizure and sale of real estate; and the officer making such Notice to be seizure and sale shall give notice to the person whose estate is pgiven of time and proposed to be sold, by giving him in hand, or leaving at his last place of sale to the sl, g~n imhsls owner. 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 particular 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 Time of sale. 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 Advertise. cause a like notice to be posted up at the post 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 makling 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 person offers for said estate the amount of said minimum, the (officer May be pir- shall declare the same to be purchased by him for the UInited chased for the United States. States, and shall deposit with the district attorney of the UJiiited States a deed thereof, as hereinafter specified and provided; other wise the same shall be declared to be sold to the highest bidder. sale miy be al- And said sale may be adjourne(d by said officer for a period not journed ive days. 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 forth with 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 Deed tobemade he shall make out a deed of the estate so sold to the purchaser according to State thereof, and execute the same in his official capacity, in the manner prescribed by the laws of the State in which said estate may [be] Deed to recite situated in which said deed shall be recited the fact of said facts of seizure and ,ale. seizure and sale, with the cause thereoi the amount of duty for Which said sale was made, and of all charges and fees, and the aLmount paid by the purchaser, and all his acts and doings in rela tion to said seizure and sale, and shall have the same ready for delivery to said purchaser, and shall deliver the same accordingly, upon request therefor. And said deed shall be prima facie evi 10 EXCISE TAX. dence of the truth of the facts stated therein; and if the proceed- Its validity as evidence. ings of the officer as set forth have been substantially in pursuance of the provisions of this act, shall be considered and operate as a conveyance to the purchaser of the title to said estate, but shall not affect the rights of third persons acquired previously to the Rights of third 0 y ~~~~~~~~~~~~~~persons inot to be claim of the United States under this act. The surplus, if any, affected. 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, Owner muay tfen draon[of tax shall have the same right to pay or tender the amount due, with andcostd. all proper charges thereon, 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 im- Collectors may posed upon any person by this act, and committed to him for col- sell lands in other y ~~~~~~~~~~~~~~~~districts. lection, seize and sell the lands of such person situated in any other 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 administrators, or any person having an interest therein, or any person on their behalf, shall have liberty to redeem the land sold as aforesaid, within one Owners may re deea within one year from and after recording the said deed, upon payment to the deem. within one purchaser, or in case he cannot be found in the county where the lands are situate, to the collector for the use of the purchaser, Ilow. 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 Collectortokeep reodof sales of all sales of land mnade in his collection district, whether by him-lerd of sales of 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 Deputies to cer tify their proceedmaking the sale. And it shall be the duty of any deputy making ings to collector. 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 Record to be( de posited( with clerk of office from any other cause, saidl record shall be deposited in of district court in the office of the clerk of the district court of the United States ca,sle of death of collector. for the district within which the said collector resided; and a copy of every 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 Duty of collec t(or in cases of refact upon the record aforesaid, and the said entry shall be evidence demption. of such redemption. And the claim of the government to lands When the govsold under and by virtue of the foregoing provisions shall be held eemnent claim ac crues. to have accrued at the time of seizure thereof. SEc. 22. And! be it further enacted, That if any collector shall Taxes on prrofind upon any lists of taxes returned to him for collection prop- peroty0 o~f United erty lying within his district which is charged with any specific States. 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 Co!lectortotake collector shall forth'with take such property into his custody, and the property. 11 ]EXCISE TAX. Advertise the shall advertise the same, and the tax charged upon the same, in tax nor 80) days. 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 advertising, shall not be paid within said thirty days, such collector shall proceed to sell the same, or so much as is necessary, Sale. 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 cannot be sold for the amount of duty or tax due thereon shall be had with regard to property sold under the provisions of surplus. this section. And any surplus arising from any sale herein pro vided 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, Payment of sur- to repay the same, on proper proof being furnished that the person plus, on proof. applying therefor is entitled to receive the same. Collectors to SEC. 23. And be it ftrther etacted, That the several collectors transmit month ly statements of col- shall, at the expiration of each and every month, after they shall, lections. respectively, commence their collections, transmit to the Commis sioner 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 required 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 Commissioner of Internal Revenue; and each of the said collectors shall complete the collection of all sums annu. ally assigned( to him for collection, as aforesaid, shall pay over the same into the treasury, and shall render his final account to the Treasury DI)epartment as often as he may be required, and Collections to be within six months from and after the day when he shall have completed in six months. received the collection lists from the said assessors or assistant assessors, as aforesaid. And the Secretary of the Treasury is Depositories. authorized to designate one or more depositories in each 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 direction of the Secretary of the Treasury, pre scribe such regulations with reference to such deposits as he may deem necessary. Collectors char- SEC. 24. And be it fiirther enacted, That each collector shall ged with amount of taxes receipted be charged with the whole amount of taxes by him receipted, for whether contained in lists delivered to him by the assessors, re spectively, or delivered or transmitted to him by assistant as sessors from time to time, or by other collectors; and shall be Credited with credited with the amount of duties or taxes contained in the lists amount sent to other collectors, transmitted in the manner above provided to other collectors, and and t.axes orf a. by them receipted as aforesaid; and also fbr the duties or taxes bondingpersnns. 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 slall be proved to the satisfaction of the First Comptroller of 12 .EXCISE TAX. 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 Credited with atmouint of properthe amount of all property purchased by him for the use of the ty purchased for United States, provided he shall faithfully account for, and pay UnitedSates over, the proceeds thereof upon a resale of the same as required by this act. SEc. 25. A.ld be it further enacted, That if any collector shall Penalty for col. lectors failing to fail either to collect or to render his account, or to pay over in the account for the manner or within the times hereinbefore provided, it shall be taxes. the duty of the First 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 his 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 Marshal to levy .on the property of proceed to levy and collect the sum which may remain due, by ollector or suredistress and- sale of the goods and chattels, or any personal effects ties. of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertisingi sales of personal property on execution in the State wherein such collector resides; and, furthermore, if such goods, chattels, and effects cannot be found sufficient to satisfy the said warrant, the said marshal or his deputy shall and may proceed to levy and May levy on collect the sum which remains due, by distress and sale of the property of surety. 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 officer of any goods, chattels, or other personal property, distrained and sold as aforesaid shall be conclusive evidence of title to the purchaser, and prima Bill of sae confacie evidence of the right of the officer to make such sale, and elusivoevidnce. 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 sureties, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate of such collector and his sureties, or so much Levy on real elthereof as may be necessary for satisfying the said warrant, after tate. being advertised for at least three weeks in not less than three Notice of saleto be given three public places in the collection district, and in one newspaper weeks. 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 pur- Marshal to give chaser of the premises so sold a deed of conveyance thereof, to deed to purchaser 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 purchaser 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 Disposal of Osr that may remain of the proceeds of such sale after satisfying the plus. 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. SEc. 26. And be it further enacted, That each and every col- Penalty for ex tortion or oppreslector, or his deputy, who shall exercise or be guilty of any extor- sion by collector. 13 EXCISE TAX. tion or wifula oppression, under color of this act, or shall kinowingly demana other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding double the amount of Damsages, how damages accruing to the party injured, to be recovered by and recovered. for the use of the party injured, with costs of suit, and shall be dismissed from office, and 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. COn(ctors, &C., SEC. 27. And be it further enacted, That a collector or deputy nosy inspect br,-ewcries ande distiller- collector, assessor or assistant assessor, shall be authorized to ies. &c, during enter, in the daytime, any brewery, distillery, manufactory, builddlaytime. ing, or place where any property, articles, or objects, subject to duty or taxation under the provisions of this act, are made, pro duced, 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, manu factory, building, or place, or persons having the agency or super Pf,.nalty for re. intendence of the same, who shall refuse to admit such officer, or suclh o'cer. 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 ob- SEC. 28. And be it furthier enacted, That if any person shall strtctirig colletors and rescuing forcibly obstruct or hinder a collector or deputy collector in the pro,ierty. execution of this act, or of any power and authority hereby vested in him, or shall forcibly rescue, or cause to be rescued, any prop erty, 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 offence, forfeit and pay the sum of five hun dred dollars. (Amended, see p. 69.) In case of sick- SEC. 29. And be it further enacted, That in case of the sickness of collector Ili (Itties miay de- ness or temporary disability of a collector to discharge such of volveon A dleputy. his duties as cannot under existing laws be discharged by a deputy, they may be devolved by him upon one of his deputies: Proviso. Provided, That information'thereof be immediately conmmuni cated to the Secretary of the Treasury, and shall not be disap proved by him: And provided, futrther, That the responsibility hSreties still of the collector or his sureties to the United States shall not be affected or impaired thereby. ol~dest epunt y SEC. 30. Awed be it further enacted, That in case a collector collector to act in case of disability shall die, resign, or be removNed, the deputies of such collector oDf collector. ofollector. shall continue to act until their successors are appointed; and the deputy of such collector longest in service at the time imme diately preceding may and shall, until a successor shall be ap pointed, discharge all the duties of said collector; and for the '* ~ official acts and defaults of such deputy a remedy shall be had Bond of collector on the official bond of the collector, as in other cases; and of :stilII in force. stlinfoce. 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 manner discharge the said duties until the appointment of a successor; and any .neud of deputy bond or security taken of such deputy by such collector, pursuant ~e;alrs, &ae.for loss. to the fifth section of this act, shall be available to his heirs or representatives to indemnify them for loss or damage accruing from any act of the proper deputy so continuing or so succeeding to the duties of such collector. 14 EXCISE TAX. SEC. 31. And be it further enacted, That it shall be the dluty lecotllcto tois aCl of the collectors aforesaid, or their deputies, in their respective taxes imposed. districts, and they are hereby authorized, to collect all the duties and taxes imposed by this act, however the same may be desig nated, 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 forfeitures which may be Fines, &c., may incurred or imposed by virtue of this act shall and may be sued be sued for. for and recovered, in the name of the United States, or of the col lector 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, pen alty, or forfeiture may have been incurred, or before any other court of competent jurisdiction; and where not otherwise and dif ferently provided for, one moiety thereof shall be to the use of the United States, and the other moiety thereof to the use of the per. Informer has a son who, if a collector or deputy collector, shall first inform of the moiety. cause, matter, or thing whereby any such fine, penalty, or forfeiture was incurred. SEc. 32. And be it further enacted, That if any person, in any Penalty for ra swearing. case, matter, hearing, or other proceeding in which an oath or affirmation shall be required to be taken or administered under and by virtue of this act, shall, upon -the takinoof 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 penal ties now provided by the laws of the United States for the crime of perjury. SEC. 33. And be it further enacted, That separate accounts OSeOparateb ke-s cunts to be'kep-t shall be kept at the treasury of all moneys received from internal for States, Territo duties or taxes in each of the respective States, Territories, and piest, and( collection 2district&. 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. SEC. 34. And be it further enacted, That there shall be allowed CompenstionS to the collectors appointed under this act, in full compensation for collectors their services and that of their deputies in carrying 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 commissions 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 ten 1Not to exceed thousand dollars per annum, except as hereinafter provided. And $10,000. , there shall be further allowed to each collector his necessary and reasonable charges for stationery and blank books used in the per- Stationery and formanee of his official duties, which, after being duly examined ank boo~s. and certified by the Commissioner of Internal Revenue, shall be paid out of the treasury: Provided, That the Secretary of the Secretary ot the Treasury be authorized to make such further allowance as may Treasury may 15 EXECISE TAX. make additional be reasonable in cases in which, from the territorial extent of the allowance. district or from the amount of internal duties collected, it may seem just to make such allowance; but the whole compensation shall not exceed ten thousand dollars, except in collection districts embracing more than one congressional district. grieve] pasrties i SEC. 35. And be it further enacted, That when any duty or grieve~d prisin cases of distraint. tax 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 Report to the been done, and after a full investigation the assessor shall report comissioner. the case, with such parts of the evidence as he may judge mnate rial, including also such as may be regarded material by the party aggrieved, to the Commissioner of Internal 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 Tax be refunded same shall be refunded and paid to the person or persons or party when wrongfully levied. fully as aforesaid, from any moneys in the treasury not otherwise ap propriated, upon the presentation of such certificate to the proper officer thereof: Bills of sale con- SEC. 36. And be it further enacted, That in all cases of dis elusive evidence. traint and sale of goods, or chattels, for non-payment of taxes provided for in this act, the bill of sale of such goods or chattels given by the officer making such sale to the purchaser thereof shall be conclusive evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. Duty of Presi- SEC. 37. And be it further enacted, That if for any cause, at dent in States and Territories where any time after this act goes into operation, the laws of the United this act cannot be States cannot be executed in a St;ate or Territory of the United executed. 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 Column bia, so soon as the authority of the United States therein shall be To collect soon re-established, and to collect the sums which would have been due after as possible. from the persons residing or holding property, goods, wares, or merchandise, object or article therein liable to any duty, license, Interest 6 per or tax, with interest at the rate of six per centum per annum eent. thereon from the time such duty, license, or tax ought to have been paid until paid in the manner and under the regulations pre scribed 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. orm ditiers to e SEC. 38. And be it fiurther enacted, That the officers who may form duties imposed by act of be appointed under this act, except within those districts within SAtugust 6, helre61, in any State or Territory which have been or may be otherwise spetax has not been cially provided for by law, shall be, and hereby are, authorized, in asumed. 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 all act en titled "An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes," approved Au gust fifth, eighteen hundred and sixty-one, or any direct tax which many be hereafter enacted: Provided, That the sum of nineteen 16 EXCISE TAX. thousand three hundred and twelve dollars, direct tax, laid upon Directtaxof N Drask~a creditee 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 f)r the year ending thirtieth of June, eighteen hundred and 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 Tennessee. until the first day of December next to assume the payment of her portion of said tax. SPIRITS, ALE, BEER, AND PORTER. SEC. 39. And be it further entacted, That it shall be the duty of Collector togrant the collectors, within their respective districts, to g ran t lie censes lceses for distil for distilling, which licenses shall contain the date thereof, the Thelicense. 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 To whom grant s hal l desire the same, by application, in writing, to such collec- ed. tor, upon payment of the suin or duty payable by this act uponl e a c h license requested. And at the time of applying fo r said l i c e n s e, and before the same is issued, the person so applying shall g ive bond to the United States ir such sum as shall be required' Bond tobe egiven by the collector, and with one or more sureties, to b e approved by ting said collector conditioned that in case any additional still or stills, additional still or other implements to be used as aforesaid, shall be erected by or stills; 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 and of any change in the form, capacity, ownership, agency, or superintendence, which all or either of the said stills or other implemnents 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 keep record of number of gallons of spirits that may be distilled by said still or gallns distilled ;Jnd quantity of stills, or other implements, and also of the quantities of grain grain used or other vegetable productions, or other substances pult into the m a s h tub, or otherwise used by him, his agent, or s uperintendent, for the purpose or producing spirits, whi,h said book shall be ope n at all times during the day (Sundays excepted) to t he in- Open to inspecs p ctiopCto of the said collector, who may make any nmemnorandums tion. or transcripts therefrom; and that he will render to t he said col- Render trile ctor, on the first, tenth, and twentieth days of each an d every monthly accounts mn o n th, or within five days thereafter, during the continu ance of or relnmoved and s a i d license, an exact account, in writing, taken fro m his books, grain used on aml dai,and not sell of the number of gallons of spirits distilled and sold, or removed,r remove until for consumption or sale, by him, his agent, or superintendent, and inpectd. the proof thereof, 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, fi)r 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 his books as aforesaid; and that he will, at the 1-i EXCISE TAX. And pay the time of rendering said account, pay to the said collector the duties duties. which by this act are imposed on the spirits so distilled; and the Bon d maybe re- said bond may be renewed or changed, from timne to time, in re newe-. gard to the amount and sureties thereof, according to the discretion of the collector. Distiller to state SEC. 40. And be it further enacted, That the application in place and capacity afatilL writing made by any person for a license for distilling, as afore said, 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 Penalty for false making a false statement in either of the said particulars shall tatemet. forfeit and pay the sum of one hundred dollars, to be recovered with costs of suit. Duty on spirits SEC. 41. A2tnd be it further enacted, That, in addition to the distilled after August 1,1S62. duties payable for licenses herein provided, there shall be paid, on all spirits that may be distilled and sold, or removed for con sumption or sale, of first proof, on and after the first day of August, eighteen hundred and sixty-two, the duty of twenty 20 cents per gal. cents on each and every gallon, which shall be paid by the owner, Ion. agent, or superintendent of the still or other vessel in which the said spirituous liquors shall have been distilled; which duty shall When payable. 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 enumerated in this aft shall be collected at First proof the no lower rate than the basis of first proof, and shall be increased basis. in proportion for any greater strength than the strength of proof. Standardforfirst SEC. 42. And be it further enacted, That the term first proof proof used in this act and in section six of the act of March second, eighteen 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 pur poses," shall be construed, and is hereby declared to mean, that proof of a liquor which corresponds to fifty degrees of'Tralles' centesimal hydrometer, adopted by regulation of the Treasury Department, of August twelfth, eighteen hundred and fifty, at the temperature of sixty degrees of Fahrenrheit's thermometer; and that in reducing the temperatures to the standard of sixty, and in Tables of Prof. levying duties on liquors above and below proof, the table of Cllohadopted. commercial values, contained in the manual for inspectors of spirits, prepared by Professor McCulloh, under the superintendence 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 to be SEC. 43. And be it further enacted, That there shall be desiga pointed by colIector. nated by the collector in every assessment district where the same Oath. may be necessary one or more inspectors, who shall 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 Fees. receive such fees as may be fixed and prescribed by said com vuty of inspec- missioner. And all spirits distilled as aforesaid by any person torsj dti.licensed as aforesaid shall, before the same is used, or removed All distilled spirits to be in- for consumption or sale, be inspected, gauged, and proved by spewt~ some person so as aforesaid designated for the performance of such duties, and who shall mark upon the cask or other package con taining such spirits, in a manner to be prescribed by said corn 18 :EXCISF, TAX. missioner, 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 shall attempt fraudulently to evade Penalty forfraud ~ ~~~~~~~~~~to evade payment the payment of duties upon any spirits distilled as aforesaid, by of duties.ayment changing ill any manner the mark upon any such cask or package, shall forfeit the sum of five hundred dollars for each cask or packalge so altered or changed, tQ be recovered as hereinbefore provided. And the fees of such inspector shall ill all cases Owners to pay be paid by the owner of the spirits so inspected, gauged, and feesofinspetors proved. And any such inspector who shall knowingly put upon Penaltyforfranu any such cask or package aiiy false or fraudulent mark shall be dulentmarking liable to the same penalty hereinbefore provided fi)r each cask or package so fraudulently marked. And any person who shall use ally cask or package so marked, for the purpose of selling spirits of a quality different from that so inspected, shall be subject tb a like penalty for each cask or package so used. (See p. 70.) SEC. 44. And be it further enacted, That the owner or owners Distiller may eetfire-proof of any distillery may erect, at his or their own expense, a ware- warehouse. house of iron, stone, or brick, with metal or other fire-proof roof, to be contiguous to such distillery; and such warehouse, when approved by the collector, is hereby declared a bonded warehouse Declaredbonded of the United States, and shall be used only for storing distilled warehouse. spirits, and to be under the custody of the collector or his deputy. And the duty on the spirits stored in such warehouse shall be Duty paid when paid when and as it is sold or removed from such warehouse for spirits sold. sale. (Amended, see p. 70.) SEC. 45. And be it further enacted, That every person who, Daily record of on the first day of August, eighteen hundred and sixty-two, shall quaade tityl &. pt be the owner of any still, boiler, or other vessel, used or in- be kept. tended 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 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 daytime, Sun- crecord open to days excepted, for the inspection of the said collector, who may llector take any minutes, memorandums, or transcripts thereof, and shall render to said collector, on the first, tenth, and twentieth days of Rendler tri monthly accounts each and every month in each year, or within five days there- from said record. after a general account in writing, taken from his books, of the na mer 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 fi)r 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 necof qt~anvegetable productions, or other substances put into the mash tub used, to be kept' by him, his agent, or superintendent, for the purpose of producting spirits; and shall verify or cause to be verified the said 19 0 EXCISE TAX. Tobeveriftedby entries, reports, books, and general accounts, by oath or affirmsa. oath. tion, to be taken before the collector or some other officer author ized by the laws of the State to administer the same according to the form required by this act, whiere the same is prescribed; Payduties. 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 rendering an account thereof. Collector may SEC. 46. And be it further enacted, That the collector of any grant permits for removal of spirits district may grant a permit to the owner or owners of any disafter inspection. tillery 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 district and within the United States; and in such case the bill of lading or receipt (which shall be in Shipper. such form as the Commissioner 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 Consignee. consigned, in such bill of lading or receipt, to the collector of the district in which the place is situate, whither the spirits is sent or shipped, and the amount of duties upon said spirits 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 convenience of the collector, Who pay duties shall always appear in the bill of lading or receipt) shall pay the #a case of removal. case of rmoval duties upon the said spirits, with the expense of freight, and every other expense which has accrued thereupon; and the said collec tor, upon the payment of the duties aforesaid, shall deliver the bill of lading or receipt and the spirits to the agent of the said distil lery; and if the duties are not paid as aforesaid, then the said Spiritsstoredtill spirits shall be stored at the risk and cost of the owner or agent duties pair thereof, who shall pay an addition of ten per centum thereupon; and all the general provisions of this act, in reference to liens, Cost& penalties, and forfeitures, as also in reference to the collection, shall apply thereto, and be enforced by the collector of the district in which the spirits may be: Provided, That no permit shall be Not less than granted, under this section, for a quantity less than fifty barrels: fifty barrels to be permitted. And pro vide d, further, That the Commissioner of Internal RPeve nue, under the direction of the Secretary of the Treasury, may make such further regulations and require such further securities as he may deem proper, in order to protect the revenue and to carry out the spirit and intent of this section. Spirits and coal SEC. 47. And be it further enacted, That distilled spirits may oil may be re- be removed from the place of manufacture for the purpose of moved for exporttltion. being exported, or for the purpose of being re-distilled for export, and refined coal oil may be removed for the purpose of being ex ported, 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 permission of the collector or deputy collector of the district, without payment of the duties thereon previous to such removal, the owner thereof having first Bonds tobegiv- given bond to the United States, with sufficient sureties, in the *n. manner and form al'lu under regulations prescribed by the Com missioner of Internal Revenue, and in at least double the amount of said duties, to export the said spirits or oil or pay the duties thereon within such time as may be prescribed by the Commissioner, which time shall be stated in said bond: Provided, That any per 20 0 EXCISE TAX. son desiring to give such bond shall first makle oath, before the Oath collector or deputy collector to whom lie may apply for a permit to remove any such spirits or oil, in manner and form to be pre scribed 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 collector or deputy collector is hereby authorized to administer such oath: And provided, further, That Amount of sirits above $300 no such removal shall be permitted where the amount of duties Piritalue. $ does not exceed the sum of three hundred dollars, nor in any case where the person desiring such permission has failed to per form 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 DPties to be c a n c e l said bond on payment of said duties, with interest thereon, pril when not ex ported. 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 satis factory 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 Revenue, 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 pro vided in this act in case of a delinquent collector. Sec. 48. An4d be it fltrtrier enacted, That the entries made in Entries in distil lers' books to be the books of the distiller, required to be kept in the foregoing sec- verified by oath. tion, shall, on the first, tenth, and twentieth days of each and every 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 shallhave 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 Oath. 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 of my knowledge and belief, the whole quantity of spirituous liquors distilled and sold, or removed for consumlption 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. A'dl be it ftrtheer enacted, That the owner, agent, or Entries male by superintendent aforesaid, shall, in case the original entries required ovtleor pIersons tobe 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: "I do swear (or affirm) that, to the best of my knowl- Oath. edge and belief, the foregoing entries are just and true, and that I have taken all the means in my power to make them so." SEC. 50. Andl be itfutrther enacted, That on and after the first Duty on beer, lager beer, porter, day of August, eighteen hundred and sixty-two, there shall be paid ler beer porter 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 $1 per barrel, thirty-one gallons, and at a like rate for any other quantity or &c 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 21 EXCISE TAX. To be paid by Columbia after that day; which duty shall be paid by the owner, brewer. 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 clargeable with duty, as required to be rendered by the following section Fractional parts of this act: Provided, That fractional parts of a barrel shall be ,of barrels, how acc ounted. halves, quarters, eighths, and sixteenths, and any fractional part containing less than one-sixteenth shall be accounted one-sixteenth; more than one-sixteenth, and not more than one-eighth, shall be 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. (Amended, see p. 80.) otity of grain c SEC. 51. -And be it ftrther enacted, That every person wnho, on uset, and,luantity said first day of August, eighteen hundred and sixty-two, shall be maloe, ~sl(, &c., of the owner or occupant of any brewery or premises used or intended fermented liquors. 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 premises 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 Open to inspec- book to be kept by him for that purpose, and which shall be open tion. 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 consumption or sale, keeping separate account of the several kinds and descriptions; and shall render to said collector, on the first areunndtesrmonthl ay dayof each month in each year, or within ten days thereafter, a accounts to the collector. general account, in writing, taken from his books, 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 one Verifiedon oath. 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 ized by the laws of the State to administer the same a; the form required by this act where the same is pres Pay duties shall also pay to the said collector the duti es which, b' ought to be paid on the liquor made and sold, or remove for consumption or sale, and in the said accounts mentioned, at the RPemovil for time of rendering the account thereof, as aforesaid. But where storage, how authorized. the manufacturer of any beer, lager beer, or ale, manufactures the same in one collection district, and owns or hires a depot or ware house for the storage and sale of such beer, lager beer, or ale in an other collection district, he may, instead of paying to the collector of the district where the same was manufactured the duties charge able thereon, present to such collector or his deputy an invoice of the quantity or number of barrels about to be removed fbr the purpose of storage and sale, specifying in such invoice, with 22 EXCISE TAX. reasonable certainty, the depot or warehouse in which he 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 Commissioner of Internal Revenue may prescribe such rules as he may deem necessary for the purpose of carrying the provisions of this section into effect. SEc. 52. A)cd be it further enacted, That the entries made in Original cetrip to be verified by the books required to be kept by the foregoing section shall, on toath. verifi by said first day of each and every month, or within ten days thereafter be verified by the oath or affirmation, to be taken as aforesaid, of the person or persons by whom such entries shall have been madle, 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 Oath by me on the respective days specified, and that they state, aceording 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 -, anmounting to- barrels." SEc. 53. And be it furtlher enacted, That the owner, agent, or Entries made by othier persons to b superintendent aforesaid, shall, in case the original entries re- vtelified.SOStob quired( 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 Oath. belief, the foregoing entries are just and true, and that I have taken all the means in my power to make them so." SEc. 54. Ancd be it firthher en,acted, That the owner, agent, or Penalty for ne superintendent of any vessel or vessels used in making fermented ret to make true liquors, or of any still, boiler, or other vessel used in the distilla- report. tion 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 refuisal all the liquors and spirits made by or for him, and all the Fino. V used in niaking the same, and the stills, boilers, ard other dZ in distillation, together with the sum of five hundred recovered with costs of suit; which said liquors or i_S the vessels containing the same, with all the vessels uS si: aking the same, may be seized by any collector of in- Seizure. ternal duties, and held by him until a decision shall be had thereon according to law: Provided, That such seizure be made Proviso within thirty days after the cause for the same may have occurred, and that proceedings to enforce said forfeiture shall have been commenced by such collector within twenty days after the seizure thereof. And the proceedinos 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. 23 EXCISE TAX. SEC. 55. Aind 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 Tan per cent the time of rendering the account of the same, as herein required, added for neglect the person or persons chargeable therewith shall pay, in addition, to pay duties. to ay duties ten per centurm on the amount thereof; and, until such duties Duties alien. with such addition shlall be paid, they shall be and remain a lien upon the distillery 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 dlays after the same shall have become payable, the amount thereof Distraint. may be recovered by distraint and sale of the goods, chattels, and effects of the delinquent; and in case of such distraint, it shall be the duty of the officer charged with the collection to make, or Account of cause to be made, an account of the goods, chattels, or effects which pods. 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 Public notioo of some newspaper, if any there be, within the county, and publicly ,sale. posted up at the post office nearest to the residen(ce 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 proposed for the sale thereof; which time shall not be less than ten days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such dis Goods, &c., to be traint: Provide(l, That in every case of distraint for the payment restored one paayment o(f demand of the duties aforesaid, the goods, chattels, or effects so distrained and costs may and shall be restored to the owner or possessor if, prior to the sale thereof, payment or tender thereof shall be mrade 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 in like cases by the laws or practice of the State or Territory X, ~ 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 puli-a. tion, after due notice of the time and place of sale, an: a: slhall retain from the proceeds of such sale the amountd aemand able for the use of the United States, with the said neCessary and reasonable expenses of said distraint and sale, as aforesaid, an4 a commission of five per centum thereon for his own use; render ing the overplus, if any there be, to the person whose goods, chattels, and effects shall have been destrained. (Amended, see p. 70.) rvery licensed SEC. 56. And be it faerther exi~cted, That every person licensed distiller or brewe to furnish abstract as aforesaid to distil spirituous liquors, or licensed as a brewer, of entries upon his shall, once in each month, upon the request of the assessor or books to assessors monthly. assistant assessor for the district in which his business as a dis tiller or brewer may be carried on, respectively, furnish the said assessor or assistant assessor with an abstract of the entries upon his books, herein provided to be made, showing the amount of 24 EXCISE TAX. 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, respectively; 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 to examine the books of such person for the purpose of ascertaining the correctness of such abstract. And for any neglect to furnish such abstract when requested, or refusal to fuirnish an examination of the books as aforesaid, the person so neglecting shall forfeit the sum of five hundred dollars. LICENSES. SEC. 57. And be it further enacted, That from and after the Trades and oc >.. > ^,. 1. * ~~~~~~~~~~~~~~cupations to be lifirst day of August, eighteen hundred and sixty-two, no person, cepations after Aug.i t,~ censed after Aug. association of persons, or corporation, shall be engaged in, prose-, 1862. cute, 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. SEC8.58. And be it further enacted, That every person, associa- Requirements to 55. And be it further enacted T ~~~~~~obtairn license. tion 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 Title. 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 Occupation. which a license is desired; third, the place where such trade or Place, &v 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 rented, the assistant assessor shall value the same. All of which facts shall be returned duly certi- Proceeding of fled by such assistant assessor, both to the assessor and collector assesor. of the district; and thereupon, upon payment to the collector or deputy collector 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 continue in force for one year, at the place or premises described therein. SEC. 59. And be it further enacted, That if any person or per- Penalty for not taking out a lisons shall exercise or carry on any trade or business hereinafter cease. mentioned for the exercising or carrying on of which trade or business a license is required by this act, without taking out such license as in that behalf required, he, she, or they shall, for every such offence, 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 Moiety to in. other moiety to the use of the person who, if a collector, shall former. first discover, and if other than a collector, shall first give informationl of the fact whereby said forfeiture was incurred. SEC. 60. And be it further enacted, That in every license to Detail of th lbe taken out under or by authority of this act shall be contained cense. 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 25 Of what. Penalty, ZEXCISE TAX. or per,sons Caing cut 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 license is to run, and the true date or time of granting such license, and (except in the case of auc tioneers and peddlers) the place at which the trade or business Proviso. 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 carry 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 for each SEc. 61. And be it further enacted, That in every case where trade a person carries on. more than one of the pursuits, employments, or occupations, here inafter 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 according to the rates severally prescribed. Auctioneers not SEC. 62. And be it further enacted, That no auctioneer shall be to sell at private saloe. a 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 aforesaid, otherwise than by auction, without having taken out such license as afore said for that purpose, he or she shall be subject and liable to the Penalty. penalty in that behalf imposed upon persons dealing in or retail ing, trading, or selling any such goods or commodities without license, notwithstanding any license to him or her before granted, as aforesaid, for the purpose of exercising or carrying on the trade or business of an auctioneer, or selling any goods oir chattels, lands, tenements, or hereditaments by auction, anything herein con tained to the contrary notwithstanding: Provided, alvays, 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 having made lawful entry of his, her, or their house or prenlises for such purpose, it May sell for a li- shall and may be lawful for any person exercising or carrying on ensed trader. the trade or business of an auctioneer, or selling any goods or chattels, lands, tenements, or hereditaments, by auction as afore said, 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. Not to apply to The provisions of this section shall not apply to judicial or execusales by executive oali.ers b&yecu.tive officers making auction salesby virtue of any judgment or decree of any court, nor public sales made by executors ad administrators. (Amended, see p. 84.) Executors, &e., SEc. 63. And be it further enacted, That upon the death of mandecarlryon trae any person or persons licensed under or by virtue of this act, or deceased person. 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 Endorsement of authorized to grant licenses to authorize and empower, by indorselcuso required. ment on such license, or otherwise, as the Commissioner of Internal Revenue shall direct, the executors or administrators, or the wife or child of such deceased person, or the assignee or assigns of 26 EXCISE TAX. such person or persons so removing as aforesaid, who shall be possessed of and occupy 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 virtue of such license to him, her, or them, in tjiat behalf granted, before exercised or carried on such trade or business 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 ally fee thereupon for the residue of such term, and until expiration thereof: Provided, always, That a fresh New entry of entry of the premises at which such trade or business shall con- maIeises to be tinue 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 whomi such authority as aforesaid shall be granted. SEC. 64. Anid be it further enacted, That on and after the first Cost of licenses day of August, eighteen hundred and sixty-two, for each license after Aug. 1, 186w granted the sum herewith stated shall be respectively and annuajjy paid. Any number of persons carrying on such business in Who may act copartnership may transact such business at such place under uder a license. such license, and not otherwise. (Amended, see p. 70.) 1. Bankers shall pay one hundred dollars for each license. Bankers, $100. Every person shall be deemed a banker within tha meaning of this act who keeps a place of business where credits are opened Who are bankin favor of any person, firm, or corporation, by the deposit or er. 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 manufacturers. 2. Auctioneers shall pay twenty dollars for each license. Every Auctioneers,$20, person shall be deemed all auctioneer within the meaning of this act whose occupation it is to offer property for sale to the highest Who are ancor best bidder. tioneers. 3. Wholesale dealers in liquors of any and every description, in- Wholesale dealeluding distilled spirits, fermented liquors, and wines of all kinds, ers irn liquors, &c., shall pay one hundred dollars 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 Who are wholetime, to the same purchaser, shall be regarded as a wholesale dealer sale dealers& in liquors within the meaning of this act. (Amended, see p. 72.) 4. Retail dealers in liquors, including distilled spirits, fermented Retail dealers in liquors, and wines of every description, shall pay twenty dollars for liquors, $20. each license. Every person who shall sell or offer for sale such Who are retail liquors in less quantities than three gallons at one time, to the same dealers. purchaser, shall be regarded as a retail dealer in liquors under this A license will not authorize act. But this shall not authorize any spirits, liquors, wines, or malt liquor to be drank liquors, to be drank on the premises. (Amended, see p. 72.) on the premises 5. Retail dealers shall pay ten dollars for each license. Every All retail dealperson whose business or occupation is to sell, or offer to sell, gro- ers, $10. ceries, or any goods, wares, or merchandise, of foreign or domestic production, in less quantities than a whole original piece or pack Who are retail age at one time, to the same person, (not including wines, spirit- dealers uous or malt liquors, but not excluding drugs, medicines, cigars, snuff, or tobacco,) shall be regarded as a retail dealer under this act. (Amended, see p. 7I.) 27 EXCISE TAX. Wholesale deal-. 6. Wholesale dealers shall pay fifty dollars for each license. r, $50. Every person whose business or occupation is to sell, or offer to Who are whole- sell, groceries, or ally goods, wares, or merchandise, of foreign or sale dealers. domestic production, by one or more original package or piece at one time, to the same purchaser, not including wines, spirituous or malt liquors, shall be deemed a wholesale dealer under this act; Do not require but having taken out a license as a wholesale dealer, such person license to retail 1..' license to retail. may also sell, as aforesaid, as a retailer. (Amended, see p. 71.) 7. Pawnbrokers shall pay fifty dollars for each license. Every Pawnbrokers, person whose business or occupation is to take or receive, by way $5*. of pledge, pawn, or exchange, any goods, wares, or merchandise, Who are such or any kind of personal property whatever, for the repayment or security of money lent thereon, shall be deemed a pawnbroker under this act. Rectifiers, nnder 8. Rectifiers shall pay twenty-five dollars for each license to 500 barrels, $2.5.retfZ 500 bas $25 rectify any quantity of spirituous liquors, not exceeding five hun dred barrels or casks, containing not more than forty gallons to each barrel or cask of liquor so rectified; and twenty-five dollars Every additional additional for each additional five hundred such barrels, or any 500 barrels, $25. fractional part thereof. Every person who rectifies, purifies, or refines spirituous liquors or wines by any process, or mixes dis Who are recti- tilled spirits, whiskey, brandy, gin, or wine, with any other matetiers. rials for sale under the name of whiskey, rum, brandy, gill, wine, or any other'name or names, shall be regarded as a rectifier under this act. Distillers, $50. 9. Distillers shall pay fifty dollars for each license, and every person or copartnership who distils or manufactures spirituous Who are such. liquors for sale shall be deemed a distiller under this act: Pro. vided, That any person or copartnership distilling or manufac Under 800 bar- turing less than three hundred barrels per year shall pay twenty. rels, $25. Proviso. five dollars for a license. And provided, further, That no license Still of druggist shall be required for any still, stills, or other apparatus used by and chemist esepted. x- druggists and chemists for the recovery of alcohol fior pharma c eeutical and chemical purposes which has been used in those Distillers of ap- processes. And provided, ferther, That distillers of apples and pies and peaches, $1250. peaches, distilling or manufacturing less than one hundred and fifty barrels per year from the sanme, shall pay twelve and one half dollars for a license for that purpose, and for a greater quan tity as other distillers. Brewers, $50. 10. Brewers shall pay fifty dollars for each license. Every person who manufactures fermented liquors of any name or de Who are brew- scription, for sale, from malt, wholly or in part, shall be deemed ers. a brewer under this act: Provided, That any person who manu. Under 500 bar- factures less than five hundred barrels per year shall pay the sum rels, $25. of twenty-five dollars for a license. Hotels, inns and 11. Hotels, inns, and taverns shall be classified and rated actaverns, classified. cording 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 where the rent or the valuation of the yearly rental of said house and prop First clas, $200. erty shall be ten thousand dollars or more shall constitute the first class, and shall pay two hundred dollars for each license; where the rent or the valuation of the yearly rental shall be five thousand Second class, dollars and less than ten thousand dollars, the second class, and $100. shall pay one hundred dollars for each license; where the rent or the valuation of the yearly rental shall be twenty-five hundred Thirdclas, $75. dpllars and less than five thousand dollars, the third class, and 28 EXCISE TAX. shall pay seventy-five dollars for each license; where the rent or the valuation of the yearly rental shall be one thousand dollars and less than twenty-five hundred dollars, the fourth class, and Fourth cla, shall pay fifty dollars for each license; where the rent or the $50. valuation of the yearly rental shall be five hundred dollars and less than one thousand dollars, the fifth class, and shall pay Fifth class, $25 twenty-five dollars for each license; where the rent or the valuation of the yearly rental shall be three hundred dollars and less than five hundred dollars, the sixth class, and shall pay fifteen Sixth class, $15. dollars for each license; where the rent or the valuation of the yearly rental shall be one hundred dollars and less than three hundred dollars, the seventh class, and shall pay ten dollars for Seventh class, each license; where the rent or the valuation of the yearly rental shall be less than one hundred dollars, the eighth class, and shall Eighth class. $5. pay five dollars for each license. Every place where food and lodging are provided for and furnished to travellers and sojourn-. What is ahotel, Ll. r, ~~~~~~~~~~~~~~~~~~~~inn, or tavern. ers, in view of payment therefor, shall be regarded as a hotel, inn, nn or tavern or tavern under this act. All steamers and vessels upon waters Steamers and vessels carrying of the United States, on board of which passengers or travellers passengers, $25. 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 estimated 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 Penalty. any fraud or collusion in the return of actual rent to the assessor, there shall be a penalty equal to double the amount of licenses required by this section, to be collected as other penalties under this act are collected. (Amended, see p. 72.) 12. Eating-houses shall pay ten dollars for each license. Every Eating-house, place where food or refreshments of any kind are provided for $ 10. casual visitors and sold for consumption therein shall be regarded What Pre eating houses. 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 No license as a confectioner needtake out a license as a confectioner, anything in this act to the con- ed. trary notwithstanding. 13. Brokers shall pay fifty dollars for each license. Any per- Brokers, $50. son whose business is to purchase or sell stocks, coined money, bank notes, or other securities for themselves or others, or who Who Is a broker. deals in exchanges relating to money, shall be regarded a broker under this act. 14. Commercial brokers shall pay fifty dollars for each license. Comrmercialbro'kers, $50. 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 or un- Wh.o are corm broken packages, or produce, or to manage business matters for ial broker. the owners of vessels, or for the shippers or consignors of freight carried by vessels, or whose business it is to purchase, rent, or Agcnta,&A sell real estate for others, shall be regarded a commercial broker under this act. 15. Land warrant brokers shall pay twenty-five dollars for each Land sarrant license. Any person shall be regarded as a land warrant broker broker, $25. within the meaning of this act who makes a business of buying Whoisone 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. 16. Tobacconists shall pay ten dollars for each license. Any $10T.~baccns5 3 29 EXXCISE TAX. Who is a tobac. 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 wholesale and retail dealers, and keepers of hotels, inns, taverns, retail dealers and having taken out a license therefor, shall not be required to take hotel keepers need no license to sell. out a license as tobacconists, anything ill this act to the contrary notwithstanding. (Amended, see p. 70.) Theatres, $100. 17. Theatres shall pay one hundred dollars for each license. Every edifice erected for the purpose of dramatic or operatic rep What are the- resentations, plays, or performances, and not including halls rented atres. or used occasionally for concerts or theatrical representations, shall be regarded as a theatre under this act. Circuses, $50. 18. Circuses shall pay fifty dollars for each license. Every building, tent, space, or area wNhere feats of horsemanship or acro What is a circus. batic sports are exhibited, shall be regarded as a circus under this act. Jugglers, $20. 19. Jugglers shall pay for each license twenty dollars. 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 exhibi- public exhibitions or shows for money, not enumerated in this tioius. section, shall pay for each license ten dollars: Providedl, That License for each no license procured in one State shall be held to authorize exhi s~tate. tate. bitions in another State; and but one license shall be required under this act to authorize exhibitions within any one State. endBowling-alleys 20. Bowling-alleys and billiard rooms shall pay according to and bijliardItables, $5 pelr table. the number of alleys or tables belonging to or used in the build ing or place to be licensed. When not exceeding one alley or table, five dollars for each license; and when exceeding one alley or table, five dollars fior each additional alley or table. Every What are bow- place or building where bowls are thrown or billiards played, and ling-a~loys. ingals. open to the public with or without price, shall be regarded as a bowlitig-alley or billiard room, respectively, under this act. Confectioners, 21. Confectioners shall pay ten dollars for each license. Every p10. person who sells at retail confectionery, sweetmeats, comfits, or Who are wonfec- other confects, 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 confectioner, anything in this act to the contrary notwithstanding. Hlorse-dealers, 22. Horse-dealers shall pay for each license the sum of ten 110. dollars. 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 livery stable keeper no new license shall be required. Livery stable 23. Livery stable keepers shall pay ten dollars for each license. keepers, $10. 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. Cattle brokers, 24. Cattle brokers shall pay for each license the sum of ten $10* dollars. Any person whose business it is to buy and sell and Who is one. deal in cattle, hogs, or sheep, shall be considered as a cattle broker. Tallow-chandlers 25. Tallbw-chandlers and soap-makers shall pay for each s.ua-iac license the sum of ten dollars. Any personiwhose business it is to make or manufacture candles or soap shall be regarded a tal low-chandler and soap-maker under this act. ,Col-il distil- 26. Coal-oil distillers shall pay for each license the sum of fifty :lers, $50. Wh ditil dollars. Any person who shall refine, produce, or distil crude ler. petroleum or rock oil, or crude coal oil, or crude oil made of 30 EXCISE TAX. asphaltum, shale, peat, or other bituminous substances, shall be regarded a coal-oil distiller under this act. 27. Peddlers shall be classified and rated as follows, to wit' Peddlers when travelling with more than two horses, the first class, and First class, $20. shall pay twenty dollars for each license; when travelling with two horses, the second class, and shall pay fifteen dollars for each Second class, license; when travelling with one horse, the third class, and 15.Thirdlass,$. 9 ~ ~ ~ ~ ~ ~~~~~~~~~~~Third class, $10. shall pay ten dollars for each license; when travelling on foot, the fourth class, and shall pay five dollars for each license. Any per- Fourth class, $5. son, except persons peddling newspapers, Bibles, or religious tracts, who sells or offers to sell, at retail, goods, wares, or other _Who are pew commodities, travelling from place to place, in the street, or through ders. different parts of the coluntry, 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 Bypiece orpack. or pieces, at one time, to the same person or persons, as aforesaid, age$50 shall pay fifty dollars for each license. And any person who peddles jewelry shall pay twenty-five dollars for each license: Jewelry, $25. Provided, That manufacturers and producers of agricultural tools Proviso. and implements, garden seeds, stoves, and hollow ware, brooms, wooden ware, and powder, delivering and selling at wholesale 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 ten dollars for each license. Every $1APothecaries person who keeps a shop or building where medicines are com pounded or prepared according to prescriptions of physicians, and Who require a sold, shall be regarded an apothecary under this act. But whole- license. sale and retail dealers, who have taken out a license therefor, shall not be required to take out a license as apothecary, anything in this act to the contrary notwithstanding. (Amended, see p. 70.) 29. Manufacturers shall pay ten dollars for each license. Any Manufiacturers, person or persons, firms, companies, or corporations, who shall manu- $10 facture by hand or machinery, and offer for sale any goods; wares, or who arec manumerchandise, exceeding annually the sum of one thousand dollars, turers. shall be regarded a manufacturer under this act. (Amended, seep. 70.) 30. Photographers shall pay ten dollars for each license when Photographers, the receipts do not exceed five hunired dollars; when over five $10 to 25. hundred dollars and under one thousand dollars, fifteen dollars; when over one thousand dollars, twenty-five dollars. Any person or persons who make for sale photographs, ambrotypes, daguerre. Who require a otypes, or pictures on glass, metal, or paper, by the action of light, license. shall be regarded a photographer under this act. 31. Lawyers shall pay ten dollars for each license. Every per- Lawyers, $10. son 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 lawyer within the meaning of this act. (Amended, see p. 70.) 32. Physicians, surgeons, and dentists shall pay ten dollars for Physicians, sureach license. Every person (except apothecaries) whose business gontists, and den$10. it is, for fee and reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, shall be who are physideemed a physician, surgeon, or dentist, as the case may be, within cians. the meaning of this act. 33. Claim agents and agents for procuring patents shall pay Claim and patten dollars for each license. Every person whose business it is ent ents $10 31 EXCISE TAX. 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. Lirene not rer i SEc. 65. And be it further enacted, That where the annual quired in certain cases of apotheca- gross receipts or sales of any apothecaries, confectioners, eatingries, confectioners, houses, tobacconists, or retail dealers, shall not exceed the sum eating-houses, and tobacconists. of one thousand dollars, such apothecaries, confectioners, eating houses, and retail dealers shall not be required to take out or pay for license, anything in this act to the contrary notwithstanding; the amount or estimated amount of such annual sales to be ascer tained or estimated in such manner as the Commissioner of Inter nal Revenue shall prescribe, and so of all other annual sales or re ceipts, where the rate of the license is graduated by the amount of sales or receipts. License not re- SEC. 66. And be it further enacted, That nothing contained in quired to sell goods at place of mann- the preceding sections of this act, laying duties on licenses, shall facture. be 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 Nor of apotheca- made, wine of their own growth; nor to apothecaries, as to wines ries. or spirituous liquors which they use exclusively in the prepara tion or making up of medicines for sick, lame, or diseased per Nor physicians sons; nor shall the provisions of paragraph number twenty-seven extend to physicians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. be against State SEC. 67. And be it further enacted, That no license hereinlaws. befotre 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 Ter state may tax for ritory: Provided, Nothing in this act shall be held or construed a puposes 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 abduty, tax, or license is required to be paid by this act. MANUFACTURES, ARTICLES, AND PRODUCTS. SPECIFIC AND AD VALOREM DUTY. SEC. 68. And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, 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 corporations, when not otherwise designated or manifestly incompatible with the intent thereof,) shall comply with the following requirements, that is to say: First. 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, and which shall not be differently provided for elsewhere, within thirty days after the date when this act shall take effect, he, she, or they shall furnish to the assistant assessor a statement, subscribed and Manufacturer to furnish list in 80 #aya to'avessor. 82; Manufactures, EXCTSE TAX. 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. Second. He shall within ten days after the first day of each and To make month ly return of pr every month, after the day on which this act takes effect, as here- ducts and sales. inbefore mentioned, or on or before a day prescribed by the Commissioner of Internal Revenue, make return of the products and sales or delivery of such manufacture in form and detail as may be required, from time to time, by the Commissioner of Internal Revenue. Third. All such returns, statements, descriptions, memoranda, Retuns ma oaths and affirmations, shall be in form, scope, and detail as may be prescribed, from time to time, by the Commissioner of Internal Revenue. 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 be prescribed Duties8tobepaid by the Commissioner of Internal Revenue, the duties on such monthly. manufactures: Provided, That when thread is manufactured and sold or delivered exclusively for knitted fabrics, or for weaving or Knitting thread. spooling, as provided for in the seventy-fifth section of this act, the duties shall be assessed on the articles finished and prepared low assessed. for use or consumption to the party so finishing or preparing the same, and any party so finishing or preparing any cloth or other'Who is the man 0 0 ~~~~~~~~~~~~facturer. fabrics of cotton, wool, or other materials, whether imported or u otherwise, shall be considered the manufacturer thereof for the purposes of this act; and for neglect to pay such duties within Duties tobopaid ten days after demand, either personal or written, left at his, her, i ten days or their house or place of business, or manufactory, the amount Pcnalty. 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 be 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 pyiMangfatdutr paying thle duty part, upon commission, or where the material is furnished by one may have lien oa party and manufactured by another, if the manufacturer shall be good required to pay under this act the tax hereby imposed, such per. son or persons so paying the same shall be entitled to collect 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 act, shall be paid by the purchasers thereof, under regulations to be established by the Commissioner of Internal Revenue. SEC. 70. And be it further enacted, That for neglect or refusal Proceedings for to pay the duties provided by this act on manufactured articles, topry datio. as aforesaid, the goods, wares, and merchandise manufactured and 33 E4XCISE TAX. Forfeit 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 Seizure. of said articles, and may maintain such possession in the premises and buildings where they may have been manufactured, or de posited, 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 Proceeding. to show cause, if any there be, why, for such neglect or refusal, such articles should not be declared forfeited to the United States. Such persons or parties interested shall be deemed to be the manu facturers 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 manu facture, 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 leav ing 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 fact shall be determined by the collector's return on the summons, such notice, in the nature of a summons, 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 assessor 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 arJy 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, surplus, how That the proceeds of the sale of said articles, if any there be after d.cl deducting the duties thereon, together with the expenses of sum mons, 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 manufacturer, or to the person in whose custody or possession the 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 sale made, the Secretary is hereby author ized, in case the specific articles cannot 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 contin gent fund of his department. Immediate return of seizures so for feited shall be made to the Commissioner of Internal Revenue by the collector or deputy collector who shall make any such seizure. Articles which the collector may adjudge perishable may be sold or disposed of before declaration of forfbiture. Said sales shall be made at public auction, and notice thereof shall be given in the same manner as is provided in this section in case of for feiture. ' SEC. 71. And be it further enacted, That any violation of, or 34 EXCISE TAX. refusal to comply with, the provisions of the sixty-eighth section,Penalty for vio.. ~~~~~ ~ ~~~~~~~~~~Sub i ation of 68th sect of this act, shall be good cause for seizure and forfeiture, sub- tion stantially in manner as detailed in the section next preceding this, of all manufactured articles liable to be assessed under the provisions of this 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 five hundred dollars, to be recovered in manner and form as provided in this act. SEc. 72. And be it fvrther enacted, That in case of the mann- Assistant asses sors to assess dofacture and sale or delivery of any goods, wares, merchandise, or ties tIa certadin articles as hereinafter mentioned, without compliance on the part cases. of the party manufucturing 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 beenii complied with, and to such articles all the foregoing provisions for liens, fines, penalties, and forfeitures, shall in like manner apply. SEc. 73. And be it further enacted, That all goods, wares, and Manufactures for consumiption merchandise, or articles manufactured or made by any person or not exceeding $6o00 persons not for sale, but for his, her, or their own use or con- exempt. sumption, 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 apply to any business Proviso. or transaction where one party furnishes 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. SEC. 74. Antd be it further enacted, That the value and quan- V.ale and quan tity of the goods, wares, and merchandise required to b e stated, tity of goods estai as aforesaid, and subject to an ad valorem duty, shall be estimated sales. 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 merchandise have been re moved for consumption, or for delivery to others, or placed on Forconsumption shipboard, or are no longer within the custody and control of the by market value. manufacturer or manufacturers, or his or their agent, not being in his, 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. Amid be it fuirther enacted, That from and after the Dutiesonmane factures. said first day of August, eighteen hundred and sixty-two, upon the articles, goods, wares, andc 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, collected, and paid the following duties, to be paid by the producer or nsanu facturer thereof, that is to say: (Amended, see pp. 72 and 87.) On candles, of whatever material made, three per centum ad Candles valorem;' 35 8EXCISE TAX. Mineraleoal& On all mineral coals, except such as are known in the trade as pea coal and dust coal, three and a half cents per ton: Pro vided, That for all contracts of lease of coal lands made be fore the first day of April, eighteen hundred and sixty-two, the lessee shall pay the tax. Oil 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, two cents per gallon: Pro vided, 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; (Amended, see p. 87.) GaZ ~On gas, illuminating, made of coal, wholly or in part, or any other material, when the product shall be not above five hundred thousand cubic feet per month, five cents per one thousand cubic feet; when the product shall be above five hundred thousand, and not exceeding five millions of cubic feet per month, ten cents per one thousand cubic feet; when the product shall be above five millions, fifteen cents per one thousand 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 regulated upon the estimated average of the monthly product: Provided, That the product required to be returned by this act shall be understood to be the product charged in the bills actually rendered by any gas company during Companies to the month preceding the return, and all gas companies are elrge tax. harg tax. hereby authorized to add the duty or tax imposed by this act -*~ ~ to the price per thousand 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 under estimated, it shall be the duty of the assistant assessor of the district to increase the same as he shall deem just and proper: Anzd provided, further, Coal tar exempt 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, fur-' ther, That gas companies so located as to compete with each other shall pay the rate imposed by this act upon the corn pany having the largest production. Coal oil. On coal illuminating oil, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, and all other bituminous substances used for like purposes, ten cents nefined coal oiL per gallon: Provided, That such oil refined and produced by the distillation of coal exclusively shall be subject to pay a duty of eight cents per gallon, anything in this act to the contrary notwithstanding: Aned provided, further, That distillers of coal oil shall be subject to all the provisions of this act hereinbefore set forth and specified applicable to dis tillers of spirituous liquors, with regard to licenses, bonds, returns, and all other provisions designed for the purpose of ascertaining the quantity distilled, and securing the payment ,of duties, so far as the same may, in the judgment of the E6 EXCISE TAX. Commissioner of Internal Revenue, and under regulations prescribed by him, be necessary for that purpose. O)n ground coffee, and all preparations of which coffee forms a Ground coffee. part, or which is prepared for sale as a substitute for coffee, three mills per pound; On ground pepper, ground mustard, ground pimento, ground Ground spices. cloves, ground cassia, and ground ginger, and all imitations of the same, one cent per pound; On sugar, refined, whether loaf, lump, granulated, or pulverized, Refined sugar. two mills per pound; (Amended, see p. 72.) On sugar, refined or made from molasses, sirup of molasses, melado or concentrated melado, two mills per pound; (Amended, see p. 72.) Brown sugar, &c, On 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, one cent per pound, Sugar candy. On sugar candy and all confectionery, made wholly or in part of sugar, one cent per pound; (Amended, see p. 73.) Chocolate. On chocolate, and cocoa prepared, one cent per pound; SaleraW On saleratus and bicarbonate of soda, five mills per pound; Starch. On starch, made of potatoes, one mill per pound; made of corn or wheat, one and a half mills per pound; made of rice or any other material, four mills per pound; Tobacco. On tobacco, cavendish, plug, twist, fine cut, and manufactured of all descriptions, (not including snuff, cigars, and smoking tobacco prepared with all the stems an, or made exclusively of stems,) valued at more than thirty cents per pound, fifteen cents per pound; valued at any sum not exceeding thirty cents per pound, ten cents per pound; (Amnended, see p. 73.) On smoking tobacco prepared with all the stems in, five cents per pound; On smoking tobacco made exclusively of stems, two cents per pound; (Amended, see p.'73.) On snuff manufactured of tobacco, ground dry or damp, of all de- Snu: scriptions, twenty cents per pound; On cigars, valued at not over five dollars per thousand, one dollar Cigar and fifty cents per thousand; On cigars, valued at over five and not over ten dollars per thou sand, two dollars per thousand; On cigars, valued at over ten and not over twenty dollars per thousand, two dollars and fifty cents per thousand; On cigars, valued at over twenty dollars per thousand, three dol lars and fifty cents per thousand; On gunpowder, and all explosive substances used for mining, Gunpowder blasting, artillery, or sl)orting purposes, when valued at eighteen cents per pound or less, five mills per pound; when valued at above eighteen cents per pound, and not exceeding thirty cents per pound, one cent per pound; and when valued at above thirty cents per pound, six cents per pound; On white lead, twenty-five cents per one hundred pounds; hite lead. On oxide of zinc, twenty-five cents per one hundred pounds; Oxide of zinc. On sulphate of barytes, ten cents per one hundred pounds: Pro- Sulphate of ba vidled, That white lead, oxide of zinc, and sulphate of barytes, or rytes. any one of them, shall not be subject to any additional duty in barLytead, zwith consequence of being mixed or ground with linseed oil, when oil. the duties upon all the materials so mixed or ground shall have been previously actually paid; (Amended, see p. 72.) 37 I t EXCISE TAX. rPaints and col- On all paints and painters' colors, dry or ground in oil, or in ora. paste with water, not otherwise provided for, five per centum ad valorem; (Amended, see p. 72.) clock move- On clock movements made to run one day, five cents each; made to merits. run more than one day, ten conts each; (Amended, see p.73.) Pins. On pins, solid head or other, five per centurn ad valorem; Umbrellas and On umbrellas and parasols made of cotton, silk, or other material, parasols. five per centum ad valorem; (Amended, see p. 73.) Screws. On screws, commonly called wood screws, one and a half cent per pound; Iron. On railroad iron and all other iron advanced beyond slabs, blooms, or loops, and not advanced beyond bars or rods, and band, hoop, and sheet iron, not thinner than number eighteen wire gauge, and plate iron not less than one-eighth of an inch in thickness, one dollar and fifty cents per ton; on railroad iron, re-rolled, seventy-five cents per toll; on band, hoop, and sheet iron thinner than number eighteen wire-gauge, plate iron less than one-eighth of an inch in thickness, and cut nails and Proviso. spikes, two dollars per ton: Provided, That bars, rods, bands, hoops, sheets, plates, nails, and spikes, manufactured from iron upon which the duty of one dollar and fifty cents has been levied and paid, shall be subject only to a duty of fifty cents per ton in addition thereto, anything in this act to the contrary notwithstanding. On stoves and hollow ware, one dollar and fifty cents per ton of two thousand pounds; cast iron used for bridges, buildings, or other permanent struc tures, one dollar 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 inch in thickness, valued at seven cents per pound or less, four dollars per ton; valued at above seven cents per pound, and not above eleven cents per pound, eight dollars per ton; valued above eleven cents per pound, ten dollars per ton; (Amended, see p. 73.) Paper. On paper of all descriptions, including pasteboard and binders' boards, three per centurn ad valorem Soap. On soap, castile, palmi-oil, erasive, and soap of all other descrip. tions, white or colored, except soft soap and soap otherwise provided for, valued not above three and a half cents per pound, one mill per pound; valued at above three and a half cents per pound, five mills per pound; Fancy soap. On soap, fancy, scented, honey, crearr, transparent, and all descrip tions of toilet and shaving soap, two cents per pound; Salt. - On salt, four cents per one hundred pounds; Preserved fruits On pickles and preserved fruits, and on all preserved meats, fish, and meats. andmeats. and shell-fish in cans or air-tight packages, five per centum arI valorem; Glue and gela. On glue and gelatine of all descriptions, in the solid state, five mills per pound; Gliie and ce- On glue and cement, made wholly or in part of glue, to be sold ment. in the liquid state, twenty-five cents per gallon; Leather. On patent or enamelled leather, five mills per square foot; On patent Japanmed split, used for dasher leather, four mills per square foot; On patent or enamelled skirting leather, one and a half cent per square foot; 38 w EXCISE TAX. On all sole and rough or harness leather, made from hides, im ported east of the Cape of Good Hope, and all damaged leather, five mills per pound; On all other sole or rough leather, hemlock tanned, and harness leather, seven mills per pound; On all sole or rough leather, tanned in whole or in part with oak, one 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, one cent per pound; On bend and butt leather, one cent per pound; On offal leather, five mills per pound; On oil-dressed leather, and deer skins dressed or smoked, two cents per pound; On tanned calf skins, six cents each; On morocco, goat, kid, or sheep skins, curried, manufactured, or finished, four per centum ad valorein:,Provided, That the price at which such skins are usually sold shall determine their value; On horse and hog skins tanned and dressed, four per centum ad valorem; On American patent calf skins, five per centurm ad valorem; On conducting hose of all kinds for conducting water or other fluids, a duty of three per centum ad valoremn; On wine, made of grapes, five cents per gallon; On varnish, made wholly or in part of gum copal or other gums or substances, five per centum ad valorem; On furs of all descriptions, when made up or manufactured, three per centum ad valorem; On cloth and all textile or knitted or felted fabrics of cotton, wool, or other materials, before the same has been dyed, printed, bleached, or prepared in any other manner, a duty of three per centum ad valorem: Provided, That thread or yarn manufactured and sold or delivered exclusively for knitted fabrics, or for weaving, when the spinning and weaving for the manufacture of cloth of any kind is carried on separately, shall not be regarded as manufactures within the meaning 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 three per cen tum ad valorem; On all diamonds, emeralds, and all other jewelry, a tax of three per centum ad valorem; On and after the first day of October, eighteen 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 by any person or persons, corporation, or association of per sons; 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: Pro-. vided, however, That the Commissioner of Internal Revenue 39 Calf skins. Morocco, &c. Value, how de., termined. Calf skins. Conducti'g hose. Wine. Varnish. F ars. Clotb. ThreadandyaTn. Diamonds and jewelry. Cotton. Tax a lien. Proviso. 0EXCISE TAX. is hereby authorized to make such rules and regulations as he may deem proper for the payment of said tax at places dif. ferent from that of the production of said cotton: And pro. vided, further, That all cotton owned and held by any manu. facturer of cotton fabrics on the first day [of] October, eighteen 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 three per centum ad valorem: Provided, That on all cloths dyed, printed, bleached, manufacturecd into other fabrics, or otherwise prepared, on which a duty or tax shall have been paid before the same were so dyed, printed, bleached, manu factured, or prepared, the said duty or tax of three per cen turn shall be assessed only upon the increased value thereof: And provided, further, That on all oil-dressed leather, and deer skins dressed or smoked, manufactured into gloves, mit tens, or other articles on which a duty or tax shall have been paid before the same were so manufactured, the said duty or tax of three per centumrn shall be assessed only upon the in creased valuation thereof: A nd provided, further, That in estimating the duties upon articles manufactured when re moved and sold at any other place than the place of mnanu facture, 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 printed books, magazines, pamphlets, news. papers, reviews, and all other similar printed publications; boards, shingles, and all other lumber and timber; staves, hoops, headings, and timber only partially wrought and Unl finished for chairs, tubs, pails, snathes, lasts, shovel and fork handles; umbrella stretchers; pig iron, and iron not advanced beyond slabs, blooms, or loops; maps and charts; charcoal; alcohol 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; printers' 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, in the manufacture of silverware; brick; lime; Roman cement; draining tiles; marble; slate; building. stone; copper, in in gots 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 provisions of this act, a duty is im posed 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, eighteen hundred and sixty-two, and to such as are manufactured and not removed from the place of manufacture prior to that date. 40 Manufactures of wtton, silk, &e. Gloves, mittens, Duties, how to be estimated. Articles not re. garded as within the meaning of this section. EXCISE TAX. AUCTION SALES. Syc. 76. And be it further enacted, That on and after the first Auction We& day of August, eighteen hundred and sixty-two, 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 centiim on the gross amount of such sales, and every auctioneer making such sales, as aforesaid, shall at the end of eaoand every Make monthly returns; of gro'as month, or within ten days thereafter, make a list or return to the amount of sales. assistant assessor of the district of the gross amount of 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 Commissioner 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 ill default thereof shall be Penalty. subject to and pay a penalty of five hundred dollars. 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 o duty nsleuvied on s~ales by judicial under the provisions of this section upon any sales by judicial or officers, &c. executive officers making auction sales by virtue of a judgment or decree 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, eighteen hundred and sixty-two, 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. (Amended, see p. 73.) SCHEDULE A. TE. Duty. Dolls. cta Carriage, gig, chaise, phaeton, wagon, buggy-wagon, car ryall, rockaway, or other like carriage, the body of which rests upon springs of any description, kept for use, and which shall not be exclusively employed in husbandry or for the transportation of merchan disc, and valued at seventy-five dollars or over, in cluding the harness used therewith, when drawn by one horse, one dollar, (Amended, see p. 73.). Carriages of like description drawn by two horses, and any coach, hackney-coach, omnibus, or four-wheel carriage, the body of which rests upon springs of any description, which may be kept for use, for hire, or for passengers, and which shall not be, exclusively employed in husbandry or for the transportation of 41 Carriages, drawn by one horse. 1 00 Carriages, &c., drawn by two horses or more. EXCISE TAX. Dluty. Do!'! ct& merchandise, valued at seventy-five dollars, and not exceeding two hundred dollars, including the har ness used therewith, drawn by two horses or more, two dollars,.... Carriages of like description, when valued above two hundred dollars, and not exceeding six hundred dol lars, five dollars,.... Carriaiges of like description, valued above six hundred dollar, ten dollars,... Pleasure vessels. Pleasure or racing vessels, known as yachts, whether by sail or steam, under the value of six hundred dol lars, five dollars,.... Yachts. Yachts valued above six hundred dollars, and not exceed ing one thousand dollars, ten dollars,. And for each additional one thousand dollars in value of said yachts, ten dollars,... Billiard-tables. Billiard-tables, kept for use, ten dollars, Plate. Plate of gold, kept fpr use, per ounce troy, fifty cents,. Plate of silver, kept for use, per ounce troy, three cents, oAmount exempt Provided, That silver spoons or plate of silver, to an from duty. amount not exceeding forty ounces, as aforesaid, be longing to any one person, shall be exempt from duty. Slaughtered eat- SLAUGI-ITERED CATTLE, IIOGS, AND SHEEP. tle, hogs and sheep. SEC. 78. And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, 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: (Amended, see p. 73.) On all horned cattle exceeding eighteen months old, slaughtered for sale, thirty cents per head; (Amended, see p. 73.) On all calves and cattle under eighteen months old, slaughtered for sale, five cents per head; On all hogs, exceeding six months old, slaughtered for sale, when the number thus slaughtered exceeds twenty in any one year, ten cents per head; (Amended, see p. 74.) On all sheep, slaughtered for sale, five 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. (Amended, see p. 73.) SEC. 79. And be it further enacted, That on and after the date on which this act shall take effect, any person or persons, 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 transacted, stating the number of cattle, calves, if any, the number of hogs, 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 list 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 prescribed 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 afore 42 2 00 5 00 10 00 5 00 10 00 10 00 10 00 1 50 3 Cattle. Ho,,m Sheep. To make monthly swtement. EXCISE TAX. said, to the collector or deputy collector of the district, as aforesaid; and in case of default in making the return or payment of the duties, as aforesaid, the assessment and collection shall be made as in the general provisions of this act required, and ill case of fraud or evasion the party offending shall forfeit and pay a penalty of ten dollars per head for any cattle, calves, hogs, or sheep so slaughtered upon which the duty is fraudulently 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 provisions of this act. RAILROADS, STEAMBOATS, AND FERRY-BOATS. SEc. 80. And be it further enacted, That on and after the Railroaads and first day of August, eighteen hundred and sixty-two, any person steamboats 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 ally steamboat or other vessel propelled by steam-power, shall be subject to and pay a duty of three per centurn on the gross amount Duty. of all the receipts of such railroad or railroads or steam vessel for the transportation of passengers over and upon the same; and any person or persons, firms, companies, or corporations, owning or possessing, or having 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 Ferryboats horse power, shall be subject to and pay a duty of one and a Duty. half per centum upon the gross receipts of such railroad or ferryboat, respectively, for the transportation of passengers over and upon said railroads, steamboats, and ferry-boats, respectively; and any person or persons, firms, companies, or corporations, owning, possessing, or having the care or management of any bridge authorized by law to receive toll for the transit of pas- Bridges sengers, beasts, carriages, teams, and freight of any description over such bridge, shall be subject to and pay a duty of three Duty. per centum on the gross amount of all their receipts of every description. And the owner, possessor, or person or persons having the care and management of any such railroad, steamboat, ferry-boat, or other vessel, or bridge, as aforesaid, shall, with- in five days after the end of each and every month, commencing To make monthas hereinbefore mentioned, make a list or return to the assistant ly statement. 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 belong,s, respectively, stating the gross amount 6f 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, 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 collector or deputy collector of the district the full amount of duties which have accrued on such receipts for the month aforesaid; and in ease of neglect or refusal to make said lists or return Penalty. for the space of five days after such return should be made as 43 Penalty. EXCISE TAX. aforesaid, the assessor or assistant assessor shall proceed to esti. mate the amount received and the duties payable thereon, as hereinbefore provided in other cases of delinquency 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 person, company, or corporation shall be subject to the inspection of the assessor or assistant assessor Penalty. on his demand or request therefor; and in case of neglect or re fusal 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 Penaltyforfraud on the amount of such duties; and for any attempt knowingly toevadeduties. to evade the payment of such duties, the said owner, possessor, or person having the care or management as aforesaid, shall be liable to pay a penalty of de thousand dollars for every such at tempt, 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 incompatible herewith shall apply to Proviso this section and the objects therein embraced: Provided, That all such persons, companies, and corporations shall have the right to add the duty or tax imposed hereby to their rates of fare when ever 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 notwithstanding. RAILROAD BONDS. Railroad bonds. SEC. 81. And be it further enacted, That on and after the first day of July, eighteen hundred and sixty-two, any person or per sons owning or possessing, or having the care or management of any railroad 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 Dividend& 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 earnings, profits, or Duty. 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 railroad companies or railroad corporations, or any person or persons own. ing, possessing, or having the care or management of any rail road 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 first day of July, as aforesaid, on account of any interest or coupons or dividends due and pay able 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 railroad companies or railroad corporations, and the owners, pos sessors, 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 44 EXCISE TAX. 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 Commis- Statement to be made every rsix sioner of Internal Revenue, which shall contain a true and faithful maodn.thaYrY account of the duties received and chargeable, as aforesaid, during the time when such duties have accrued or should accrue, and remainring 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 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 renalty. of five hundred dollars; 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. BANKS, TRUST COMPANIES, SAVINGS INSTITUTIONS, AND INSURANCE COMPANIES. SEC. 82. And be itfurther enacted, That on and after the first. Bankse trust and Insuranee com~paday of July, eighteen hundred and sixty-two, there shall be nies, and saings levied, collected, and paid by all banks, trust companies, and insitution& savings institutions, and by all fire, marine, life, inland, stock, and mutual insurance companies, under whatever style or name known or called, of the United States or Territories, specially incorporated or existing under general laws, or which may be hereafter incorporated or exist 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 companies, and on all sums added to their surplus or contingent funds, a duty of three per centum: Provided, That Duty. the duties upon the dividends of life insurance companies shall not be deemed due, or to be collected until such dividends shall be payable by such companies. And said banks, trust compa. nies, savings institutions, 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, eighteen hundred and sixty-two, the said duty of three per centurm. 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 Render statepayable, and as often as every six months, to the Commissioner mentsemi-yely. of Internal Revenue, which shall contain a true and faithful account of the amount of duties accrued 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 declaration, under oath or affirmation, to be 4 45 3EXCISE TAX. made in form and manner as shall be prescribed by the Commis sioner of Internal Revenue, of the president, or some other proper officer of said bank, trust company, savings institution, or insur ance company, respectively, that the same contains a true and faithful account of the duties which have accrued or should ac crue, and not accounted for, and for any default in the delivery of such list or return, with such declaration annexed, the bank, trust company, savings institution, or insurance company making Penalty. such default shall forfeit, as a penalty, the sum of five hundred dol lars. Pay duties upon SEC. 83. And be it further enacted, That any person or per. rendering state- ment. sons owning or possessing, or having the care or management 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 Penalty. forfeit as a penalty the sum of five hundred dollars; and in case of neglect or refusal to make such list or return as aforesaid, or to pay the duties as aforesaid, for the 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 corn- SEC. 84. And be it further enacted, That on the first day of paniem October, anno%Domini eighteen hundred and sixty-two, 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 Duty. 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. To make quar- SEC. 85. And be it fttrther enacted, That on the first day of terly returns. October next, and on the first day of each quarter thereafter, an account shall be made and rendered to the Commissioner of In ternal 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 associations, 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 ac count an affidavit, in the form to be prescribed by the Commis sioner of Internal Revenue, made by one of the officers of said company 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 yvithin 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 46 I EXCISE TAX. 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 Penalty. five thousand dollars. SALARIES AND PAY OF OFFICERS AND PERSONS IN THE SERVICE OF THE UNITED STATES, AND PASSPORTS. SEc. 86. And be it further enacted, That on and after the first Tax on slares day of August, eighteen hundred and sixty.two, there shall be over $600. levied, collected, and paid on all salaries of officers, 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 six hundred dollars per annum, a duty of three per centum on the excess above the said six hundred dollars; 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 adjusting the accounts of such officers and persons, to deduct and withhold the aforesaid duty of three per centum, and Duty. shall, at the same time, make a certificate stating the name of the officer or person fiom 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 SEC. 87. A4nd be it further enacted, That for every passport Tax on paw issued from the office of the Secretary of State, after the thirtieth pore day of June, eighteen hundred and sixty-two, there shall be paid the Sum of three dollars; which amount may be paid to any collector appointed under this act, and his receipt therefor shall be 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. ADVERTISEMENTS. SEC. 88. And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, 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 extras, supplements, sheets, or fly-leaves accompanying the same, pay is required or received, a duty of three per centum; and the person or persons, firm or company, owning, possessing, or having the care or management of any and every such newspaper or other Advertisement. Duty. EXCISE TAX. publication, as aforesaid, shall make a list or return quarterly, commencing as heretofore mentioned, containing the gross amount of receipts as aforesaid, and the amount of duties which have ac crued thereon, and 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 affirmation, to be made according to the manner and form which may be from time to time prescribed by the Commissioner of In ternal Revenue, of the owner, possessor, or person having the care or management of such newspaper, magazine, review, or other publication, as aforesaid, that the same is true and correct, and Make quarterly shall also, quarterly, and at the time of making said list or return, pay to the collector or deputy collector of the district, as afore said, the full amount of said duties; and in case of neglect or re fusal to comply with any of the provisions 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 Penaltyr. or publications, as aforesaid, shall pay, in addition thereto, a pen alty of five 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 owners, possessors, or person or persons hav ing the care or management of said newspapers or other publica. Penalty fbrfraud. tions, as aforesaid, shall forfeit and pay a penalty of five hundred dollars for each offence, or for any sum fraudulently unaccounted for; and all provisions in this act in relation to liens, assessments and collection, not incompatible herewith, shall apply to this sec Proviso tion and the objects herein embraced: Provided, That in all cases where the rate or price of advertising is fixed by any law of the United States, State, or Territory, it shall be lawful for the com pany, person or persons, publishing said advertisements, to add the duty or tax imposed by this act to the price of said advertise ments, any law, as aforesaid, to the contrary notwithstanding: Receipts under Provided, further, That the receipts for advertisements to the $1,000 exempt amount of one thousand dollars, by any person or persons, firfm, or company, publishing any newspaper, magazine, review, or other literary, scientific, news publication, issued periodically, shall be Newspapers eir- exempt from duty: And provided, further, That all newspapers Oulating under two whose circulation does not exceed two thousand copies shall be tud, exempt exempted from all taxes for advertisements. INCOME DUTY. SEC. 89. And be it further enacted, That for the purpose of modifying and re-enacting, as hereinafter provided, so much of an Act Auig. 5,18s61, act, entitled "An act to provide increased revenue from imports repealing ec- to pay interest on the public debt, and for other purposes," ap =4 *,51. proved fifth of August, eighteen hundred and sixty-one, as relates to income tax; that is to say, sections forty-nine, fifty, (except so much thereof as relates to the selection and appointment of depos itaries,) and fifty-one, be, and the same are hereby, repealed. 48 EXCISE TAX. SEc. 90 And be it further enacted, That there shall be levied, Income collected, and paid annually, upon the annual gains, profits, or income of every person residing 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 in hereinafter mentioned, if such annual gains, profits, or income exceed the sum of six hundred dollars, Not exceeding and do not exceed the sunt of ten thousand dollars, a duty of three $10,000. Duty. per centum on the amount of such annual gains, profits, or income over and above the said sum of six hundred dollars; if said in. come exceeds the sum of tenl thousand dollars, a duty of five per Exceed'g $10,00O centum upon the amount thereof exceeding six hundred dollars; and upon the annual gains, profits, or income, rents, and dividends accruing upon any property, securities, and stocks owned in the United States by any citizen of the United States residing abroad, except as hereinafter mentioned, and not in the employment of the government of the United States, there shall be levied, col- Duty. lected, and paid a duty of five per centum. SEc. 91. And be it further enacted, That in estimating said annual gains, profits, or income, whether subject to a duty, as provided in this act, of three per centum, or of five per centum, all other national, State, and local taxes, lawfully assessed upon the property or other sources of income of any person as afore- tAbll other d said, 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 or persons who actually pay thie 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, representatives, and delegates in Congress, above six hundred dollars, or derived fi'om interest or dividends on stock, capital, or deposits in any bank, trust company, or savings institution, insurance, gas, bridge, express, telegraph, steamrnboat, ferry-boat, or railroad company, or corporation, or on any bonds, or 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, ferry-boat, express, or railroad companies, as aforesaid, or derived from advertisements, or on any articles manufactured, 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 upon the income for the year ending the thirty-first day of December next preceding the time for levying When to be ses,sed. and collectiing said duty, that is to say, on the first day of May, When sdto be eighteen hundred and sixty-three, and in each year thereafter: lected Provided, That upon such portion of said gains, profits, or in- Proviso. come, 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 u.S. securitie, shall be levied, collected, and paid a duty not exceeding one and one-half of one per centum, anything in this act to the contrary notwithstanding. (Amended, see p. 79.) SEC. 92. And be it further enacted, That the duties on incomes 49 EXCISE TAX. Limitation to in- herein imposed shall be due and payable on or before the thirtieth come tax. day of June, in the year eighteen hundred and sixty-three, and in each year thereafter until and including the year eighteen hun dred and sixty-six, and no longer; and to any sum or sums annually Five per cent. due and unpaid for thirty days after the thirtieth of June, as aforeadded. said, and fior ten days after demand thereof by the collector, there shall be levied in addition thereto, the sum of five per centum on the amount of duties unpaid, as a penalty, except from the estates Penalty for non- of deceased and insolvent persons; andiif any person or persons, paymenl or party, liable to pay such duty, shall neglect or refuse to pay Tax alien. 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 thereto, upon all the property, and rights to property, stocks, securities, 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 deftult of the payment of said duty for the space of thirty days, after the same shall have become due, and be demanided, as Distraint. aforesaid, said lien may be enforced by distraint upon such prop erty;, rights to property, stocks, securities, and evidences of debt, by whomsoever holden; and for this purpose the Commissioner of Internal 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 Commissionerto warrant, in form and manner to be prescribed by said Corntmislevy after ten days sioner of Internal Revenue, under the directions of the Secretary notice. Itra eeie ertr of the Treasury, and by virtue of such warrant 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 pen alty for non-payment, sufficient for the fees and expenses of such Certiflcateofcol- levy. And in all cases of sale, as aforesaid, the certificate of such lector to make valid title. sale by the collector or deputy collector of the sale, shall give title to the purchaser, of all right, title, and interest of such de linquent in and to such property, whether the 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 cer tificates, which shall be void whether cancelled or not; and said certificates of sale of the collector or deputy collector, where the subject of sale shall be securities or other evidences 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 claim ing to hold, possession of such securities or other evidences of debt. Persons to make SEC. 93. And be it further enacted, That it shall be the duty return of m of all persons of lawful age, and all guardians and trustees, whether Guardians ande trustees such trustees are so by virtue of their office as executors, admin istrators, 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 held in trust as aforesaid, accord ing to the requirements hereinbefore stated, and in case of neglect qr refusal to make such return, the assessor or assistant assessor so EXCISE TAX. shall assess the amount of his or her income, and proceed there- Asessors to make return in caes of after to collect the duty thereon in the same manner as is provided neglect 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 increase the amount of the list or return, or of any party making such return, if he shall be satisfied that the same is understated: Provided, That any party, Prov in his or her own behalf, or as guardian or trustee, as aforesaid, shall be permitted to declare, under oath or affirmation, the form and mannier of which shall be prescribed by the Commissioner of Internal Revenue, that he or she was not possessed of an income of six hundred dollars, 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 States, and shall thereupon be exempt fromnt an income duty; or, if the list or return of any party shall have been increased by the assistant assessor, in maunner as aforesaid, he or she nlay be permitted to declare, as aforesaid, the amount of his or her annual income, or the amount held in trust, as aforesaid, liable to be assessed, as aforesaid, and the same so declared shall be received as the sum upon which duties are to be assessed and collected. (Amended, see p. 74.) STAMP DUTIES. SEC. 94. And be it further enacted, That on and after the first Stamp duties. day of October, eighteen hundred and sixty-two, there shall be levied, collected, and paid, for and ill respect of the several instruments, matters, and things mentioned, and described in the schedule (marked B) hereunto annexed, or for or in respect of the Schedule B. vellum, parchment, or paper upon which such instruments, matters, or 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. SEC. 95. And be it further enacted,* That if any person or Penalty for not persons shall mak,e, sign, or issue, or cause to be made, signed, using stamp. or issued, any instrument, document, or paper of any kind or 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 fifty dollars, and such instrument, document, or paper, as aforesaid, shall be deemed invalid and of no effect. SEC. 96. And be it furthler enacted, That no stamp appropri- Stamp for a parated to denote the duty charged on any particular instrument, and t ticular inbstrumednt not to be used for bearing the name of such instrument on the face thereof, shall be another. 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, parchment, or paper, bearing a stamp appropriated by name to any particular instrument, shall be used for any other purpose, or if so used the same shall be of no avail. SEC. 98. And be it further enacted, That if any person shall rorging, coutnter forge or counterfeit, or cause or procure to be forged or counter- feti'ng or disuinea * See ~~~~~~~~~~~~~~saamnmn,ps or7.es * See amendment, p. 67. 5! 2EXCISE TAX. feited, 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 impression, 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, with intent to defraud the United States of any of the duties hereby imposed, or any part Selling forged thereof, or if any person shall utter, or sell, or expose to sale, OUmp ~any vellum, parchment, or paper, article, or thing, having there upon the impression of any such counterfeited stamp or die, or any part of any stamp or die, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, know ing the same respectively to be forged, counterfeited, or resembled; or if any person shall knowingly use any stamp or die which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States; or if any person shall fraudulently or cut and de- 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, parch ment, or paper, or any instrument 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 wilfully aiding, abetting, or assisting in committing any such offence, as aforesaid, shall be deemed guilty of felony, and shall, on convic tion thereof; forfeit the said counterfeit stamps and the articles upon which they are placed, and be punished by fine not ex Penalty. ceeding one thousand dollars, and by imprisonment and confine ment to hard labor not exceeding five years. Mode of can- SEC. 99. And be it further enacted, That in any and all cases ceiling adhesive 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 his name, and the date upon which th- same shall be attached or used, so that the same may not again be used. And if any per son shall fraudulently make use of an adhesive stamp to denote any duty imposed by this act without so effectually cancelling and obliterating such stamp, except as before mentioned, he, she, or Penalty. they shall forfeit the sum of fifty dollars: Provided, nevertheless, Proviso. That any proprietor or proprietors of proprietary articles, or arti BeheduleC. cles 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 own dies or designs for stamps to be used thereon, to be retained in the possession of the Commis sioner of Internal Revenue, for his or their separate use, which shall not be duplicated to any other person. That in all cases Privatestamrp where such stamp is used, instead of his or their writing his or their initials 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 pen alty imposed for neglect to affix said stamp as hereinbefore pre Penalty for for- scribed in this act. Any person who shall fraudulently obtain, or fing or counterIbiting stamps. use any of the aforesaid stamps or designs therefor, and any per 52 EXCISE TAX. son forging, or coanterfeiting, 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 merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, preparations, or articles, or those designed for similar objects or purposes, 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 ninety-three of this act. (Amended, see p. 74.) SEC. 100. And be it further enacted, That if any person or B3ills of etX persons shall make, sign, or issue, or cause to be made, signed, or draft,' &c., to be issued, or shall accept or pay, or cause to be accepted or paid, stamped. with design to evade the payment of any stamp duty, any bill of exchange, draft or order, or promissory note for the 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 ium of Penalty for neg. two hundred dollars. le SEC. 101. And be itfurther enacted, That the acceptor or ac- Foreign bills of exchange topa ceptors of any bill of exchange or order for the payment of any samLn duty a ianYsum of money drawn, or purporting to be drawn, in any foreign land. country, but payable in the United States, shall, before paying or accepting the same, place thereupon a stamp, 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 No bill negotinegotiate, or offer in payment, or receive or take*in payment, any tedp without a such draft or order, the person or persons so offending shall forfeit Penalty. the sum of one hundred dollars. SEC. 102. And be itfurther enacted, That the Commissioner of comrnmissioner to Internal Revenue be, and is hereby, authorized to sell to and furnishstmpa supply collectors, deputy collectors, postmasters, stationers, 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 aggregate amount of such stamps, as aforesaid, tile sum of not exceeding five per centum as commission to the collectors, post- Commission to masters, stationers, or other purchasers; but the cost of any collectors,&c. paper, vellum, or parchment shall be added to the amount, after deducting the allowance of per centum, as aforesaid: Provided, Th,t no commission shall be allowed on any sum or sums so sold or supplied of less amount than fifty dollars: A4zd provided, furthier, That any proprietor or proprietors of articles named in schedule C, who shall furnish his or their own die or design Private stamrp for stamps, to be used especially for his or their own proprietary articles, shall be allowed the following discount, namely: on DiscountoI. amounts purchased at one time of not less than fifty nor more than five hundred dollars, five per centum; on amounts over five hundred dollars, ten per centum. The Commissioner of Internal Revenue may from time to time make regulations for the 53 EXCISE TAX. 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 intended, 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 allow ance 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 therefrom, in case of repayment, the sum of five per centum to the owner thereof. (Amended, see p. 74.) Costamp instruments SEC. 103. And be it further enacted, That it shall be lawful exempt fromduty. for any person to present to the Commissioner of Internal Rev enue any instrument, and inquire his opinion whether or 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 him, and he is hereby re quired, 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 in strument is not chargeable 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 evi dence in all courts of law or equity, notwithstanding any objec tions made to the same, as being chargeable with stamp duty, and not stamped to denote the same. Telegraph corm- SEC. 104. And be it further enacted, That on and after the panies not to reeeive messages date on which this act shall take effect, no telegraph company without stamp. or its agent or employee shall receive from any person, or trans mit to any person any despatch or message without an adhesive stamp denoting the duty imposed by this act being affixed to a copy thereof, or having the same stamped thereupon, and in de Penalty. fault thereof shall incur a penalty of ten dollars: Providect, That only one stamp shall be required, whether sent through one or more companies. Express compa SEC. 105. Aizd be it further enacted, That on and after the nies not to receive packag,es without date on which this act shall take effect, no express company or stamp. its agent or employee shall receive for transportation friom any person any bale, bundle, box, article, or package of any descrip tion, 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 Penly. incur a penalty of ten dollars: Provided, That but one stamped Proviso. 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 No stamps for stamped receipts or stamp shall be required for any bale, bundle, governmentboxes. box, article, or package transported for the government, norfor such bales, bundles, boxes, or packages as are transported by such companies without charge thereon. ject to stamp du- SEC. 106. And be it further enacted, That all the provisions ties. of this act relating to dies, stamps, adhesive stamps, and stamp duties shall extend to and include (except where manifestly in applicable) all the articles or objects enumerated in schedule marked C, subject to stamp duties, and apply to the provisions in relation thereto. 54 EXCISE TAX. SEC. 107. And be it further enacted, That on and after the first Penalty for pre. paring drugs, &C, day of August, eighteen hundred and sixty-two, no person or for consumption or persons, firms, companies, or corporations, shall make, prepare, salewithoutstamp. and sell, or remove for consumption or sale, drugs, medicines, preparations, compositions, 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 ten dollars: Provided, That nothing in this act contained shall apply to any uncompounded medicinal drug or chemical, nor to any medicine 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, formularies, or text books in common use among physicians and apothecaries, including homoeopathic and eclectic, or in any pharmaceutical journal now used by any incorporated college of pharmacy, and not sold Not to apply to pre'scriptions of or offered for sale, or advertised under any other name, form, oT crllege ptiof pharguise than that under which they may be severally denominated m.acy or physiand laid down in said pharmacopoeias, dispensatories, text books, c~ana or journals, as aforesaid, nor to medicines sold to or for the use of any person, which may be mixed and compounded specially for said persons, according to the written recipe or prescription of any physician or surgeon. SEC. 108. And be it further enacted, That every manufacturer Penalty for re moving'stamps or maker of any of the articles for sale mentioned in schedule C, fromn articles after the same shall have been so made, and the particulars here- named in schedule inbefore required as to stamps have been complied with, who shall c. 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 commodity than that originally contained in 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 offence shall be committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing, and every such article or commodity as aforesaid shall also be forfeited. SEc. 109. And be itfurther enacted, That every maker or man- Articles menufacturer of any of the articles or commodities mentioned in ot to bned shedold schedule C, as aforesaid, who shall sell, send out, remove, or without stamp. deliver any article or commodity, manufactured as aforesaid, before the duty thereon shall have been fully paid, by affixing thereon the proper stamp, as in this act provided, or who shall hide or conceal, or cause to be hidden or concealed, or who shall remove or convey away, or deposit, or cause to be removed or conveyed away 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 one hundred dollars, together with Penalty. the forfeiture of any such article or commodity: Provided, That medicines, preparations, compositions, perfumery, and cosmetics, upon which stamp duties are required by this act, may, when Unless for es intended for exportation, be manufactured and sold, or removed port 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 55 :EXCISE TAX against fraud as may be from time to time prescribed by the Sec retary of tlie Treasury. Manufacturersto SEC. 110. And be it further enacted, That every manufacturer statement of arti. or maker of any of the articles or commodities, as aforesaid, or cles removed. 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 pre ceding month, or time when the last declaration 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 manu facturer or maker, other than such as have been duly taken ac count of and charged with the stamp duty, on pain of such manu facturer or maker forfeiting for every refusal or neglect to make Penalty such declaration one hundred dollars; and if any such manu facturer or maker, or his chief workman, agent, or superintendent, shall make any false or untrue declaration, such manufacturer or Penalty for se maker, or chief workman, agent, or superintendent, making the statement, same, shall forfeit five hundred dollars. SCHEDULE B. STAMP DUTIES. (Amended, see pp. 75, 76, 77, 78.) REEMENT 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, five cents,... k check, draft, or order for the payment of any sum of money exceeding twenty dollars, drawn upon any bank, trust company, or any person or persons, companies, or corporations, at sight or on demand, two cents,... of exchange, (inland) draft, or order for the pay ment of any sum of money exceeding twenty and not exceeding one hundred dollars, otherwise than at sight or on demand, or any promissory note ex cept bank notes issued for circulation, for a sum exceeding twenty and not exceeding one hundred dollars, five cents, (Amended, see p. 76.). eeding one hundred dollars and not exceeding two hundred dollars, ten cents,... E eeding two hundred dollars and not exceeding three hundred and fifty dollars, fifteen cents,.. E eeding three hundred and fifty dollars and not ex ceeding five hundred dollars, twenty cents,. weeding five hundred dollars and not exceeding seven hundred and fifty dollars, thirty cents,.. E eeding seven hundred and fifty dollars and not ex ceeding one thousand dollars, forty cents,. eeding one thousand dollars and not exceeding fifteen hundred dollars, sixty cents,.. ~ E eeding fifteen hundred dollars and not exceeding twenty-five hundred dollars, one dollar,. E eeding twenty-five hundred dollars and not exceeding five thousand dollars, one dollar and fifty cents, 56 Duty. Dolls ct& 5 2 Bills ofexchange Bill (inland.) 5 10 15 20 30 40 60 I 00 1 50 EXCISE TAX. Duty. Dolls ct And for every twenty-five hundred dollars, or part of twenty-five hundred dollars in excess of five thou sand dollars, one dollar,... Bill of exchange (foreign) or letter of credit, drawn in but payable out of the United States, if drawn singly, or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay the same rates of duty as inland bills of exchange or promissory notes. If drawn in sets of three or more: For every bill of each set, where the sum made payable shall not exceed one hundred and fifty dollars, or the equivalent thereof, in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, three cents, Above one hundred and fifty dollars and not above two hundred and fifty dollars, five cents,.. Above two hundred and fifty dollars and not above five hundred dollars, ten cents,.. Above five hundred dollars and not above a thousand dollars, fifteen cents,.. Above one thousand dollars and not above one thousand five hundred dollars, twenty cents,... Above one thousand five hundred dollars and not above two thousand two hundred and fifty dollars, thirty cents,.... Above two thousand two hundred and fifty dollars and not above three thousand five hundred dollars, fifty cents,... Above three thousand five hundred dollars and not above five thousand dollars, seventy cents, Above five thousand dollars and not above seven thousand five hundred dollars, one dollar,. And for every two thousand five hundred dollars, or part thereof, in excess of seven thousand five hun dred dollars, thirty cents,. BILL OF LADING or 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, ten cents,... EXPREss.-For every receipt or stamp used, or issued by any express company, or carrier, or person whose occupation it is to act as such, for all boxes, bales, packages, articles, or bundles, for the transportation of which such company, carrier, or person, shall receive a compensation of not over twenty-five cents, one cent, (Repealed, see p. 78.) When such compensation exceeds the sum of twenty-five cents, and not over one dollar, two cents,. When one or more packages are sent to the same address at the same time, and the compensation therefor ex ceeds one dollar, five cents,.. 5 BoND.-For 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 57 1 00 Bills of exchange, (foreign.) S. 5 10 15 20 30 50 70 1 00 80 B!Us of lading. 10 Express. 1 2 5 d. EXCISE TAX. Dolls. eta performance of the duties of any office, and to ac count for money received by virtue thereof, fifty cents,...... BOND of any description other than such as may be re quired in legal proceedings, and such as are not otherwise charged in this schedule, twenty-five cents, Certiilcate CERTIFICATE of stock in any incorporated company, twenty-five cents,.... CERTIFICATE of profits, or any certificate or memoran dum showing an interest in the property or accumu lations of any incorporated company, if for a sum not less than ten dollars and not exceeding fifty dollars, ten cents,... For a sum exceeding fifty dollars, twenty-five cents,. CERTIFICATE.-Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, twenty-five cents,.. CERTIFICATE of deposit of any sum of money in any bank or trust company, or with any banker or per son acting as such If for a sum not exceeding one hundred dollars, two cents,..... For a sum exceeding one hundred dollars, five cents,. CERTIFICATE of any other description than those speci fied, ten cents, (Amended, see p. 76.) Charter-party. CHARTER-PARTY.-Contract or agreement for the char ter of any ship or vessel, or steamer, or any letter, memorandum, or other writing between 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 relating to the charter of such shlip or vessel, or steamer, if the registered tonnage of such ship or vessel, or steamer, does not exceed three hundred tons, three dollars, (Amended, see p. 78.) Exceeding three hundred tons, and not exceeding six hundred tons, five dollars,.. Exceeding six hundred tons, ten dollars,. Cotract CONTRACT.-Broker's note, or memorandum of sale of any goods or mercnandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by brokers or persons acting as such, ten cents,.... Conveyance CONVEYANCE.-Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise con veyed to, or vested in, the purchaser or purchasers, or any other person or persons by his, her, or their direction, when the consideration or value exceeds one hundred dollars and does not exceed five hun dred dollars, fifty cents,... 5 When the consideration exceeds five hundred dollars and does not exceed one thousand dollars, one dollar, 1 Exceeding one thousand dollars and not exceeding two thousand. five hundred dollars, two dollars, 2 58 50 25 25 10 25 25 2 5 10 3 5 10 00 00 00 10 50 I 00 2 00 EXCISE TAX. -Ditty. D)olls. cts. 5 00 Exceeding two thousand five hundred dollars, and not exceeding five thousand dollars, five dollars,.. Exceeding five thousand dollars and not exceeding ten thousand dollars, ten dollars,..... Exceeding ten thousand dollars and not exceeding twenty thousand dollars, twenty dollars,... And for every additional ten thousand dollars, or frac tional part thereof, in excess of twenty thousand dollars, twenty dollars,... DESPATCIT, TELEGRAPHIIC.-Any despatch or message, the charge for which for the first ten words does not exceed twenty cents, one cent,... When the charge for the first ten words exceeds twenty cents, three cents,...... ENTPr of any goods, wares, or merchandise at any cus tom-house, either for consumption or warehousing, not exceeding one hundred dollars in value, twenty five cents,.... Exceeding one hundred dollars and not exceeding five hundred dollars in value, fifty cents,.. Exceeding five hundred dollars in value, one dollar,. ENTRY for the withdrawal of any goods or merchandise from bonded warehouse, fifty cents,. INSURANCE, (LIFE.)-Policy of insurance, or other instru ment by whatever name the same shall be called, whereby any insurance shall be made upon any life or lives When the amount insured shall not exceed one thousand dollars, twenty-five cents,.... Exceeding one thousand and not exceeding five thousand dollars, fifty cents,.... Exceeding five thousand dollars, one dollar,.. INSURANCE, (MARINE, INLAND, AND FIRE.)-Each 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 any descrip tion, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance com pany, or its agents, or by any other company or person, twenty-five cents,..... LEASE, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereofIf for a period of time not exceeding three years, fifty cents,......... If for a period exceeding three years, one dollar,. MANIFEST for custom-house entry or clearance of the car go of any ship, vessel, or steamer for a foreign portIf the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, one dollar,. Exceeding three hundred tons, and not exceeding six hun dred tons, three dollars,... Exceeding six hundred tons, five dollars, MORTGOAE of lands, estate, or property, real or per sonal, heritable. or movable whatsoever, where the same shall be made as a security for the payment 59 10 00 20 00 20 00 Despatch, (tel graphic.) I 3 Entry of goods. 25 50 1 00 4 50 Insur 25 50 1 00 25 Leme. 50 1 00 Manifest. 1 3 5 00 00 00 'Alort ;EXCISE TAX. Duty. Dolls. cta of any definite and certain sum of money lent at the time or previously due and owing or forborne to be paid, being payable; also any conveyance of any lands, estate, or property whatsoever, in trust to be sold or otherwise converted into money, which shall be intended only as security, and shall be re deemable before the sale or other disposal thereof, either by express stipulation or otherwise; or any personal bond given as security for the payment of any definite or certain sum of money exceeding one hundred dollars, and not exceeding five hundred dollars, fifty cents, (Amended, see p. 77.).. Exceeding five hundred dollars, and not exceeding one thousand dollars, one dollar,... Exceeding one thousand dollars, and not exceeding two thousand five hundred dollars, two dollars,. Exceeding two thousand five hundred dollars, and not * exceeding five thousand dollars, five dollars,.. Exceeding five thousand dollars, and not exceeding ten thousand dollars, ten dollars,.... Exceeding ten thousand dollars, and not exceeding twenty thousand dollars, fifteen dollars,... And for every additional ten thousand dollars, or frac tional part thereof, in excess of twenty thousand dollars, ten dollars,..... Pasge ticket PASSAGE TICKET, by any vessel from a port in the United States to a foreign port, if less than thirty dollars, fifty cents,.... Exceeding thirty dollars, one dollar, (Amended, see p. 76. Power of attor. POWER OF ATTORNEY for the sale or transfer of any neav. ~ stock, bonds, or scrip, or for the collection of any dividends or interest thereon, twenty-five cents,. POwER OF ATTORNEY OR PROXY for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries, ten cents,. POWER OF ATTORNEY to receive or collect rent, twenty five 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 hereinbefore specified, one dollar, Probate of wiU. PROBATE OF WILL, or letters of administration: Where the estate and effects for or in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of two thousand five hundred dollars, fifty cents, To exceed two thousand five hundred dollars and not ex ceeding five thousand dollars, one dollar,. To exceed five thousand dollars, and not exceeding twen ty thousand dollars, two dollars, To exceed twenty thousand dollars, and not exceeding fifty thousand dollars, five dollars,... To exceed fifty thousand dollars, and not exceeding one hundred thousand dollars, ten dollars,... 60 50 1 00 2 00 5 00 10 00 15 00 10 00 50 1 00 25 10 25 1 00 50 I 00 2 00 5 00 la 00 EXCISE TA. Duty. Dolls. cts. Exceeding one hundred thousand dollars, and not ex ceeding one hundred and fifty thousand dollars, twenty dollars,.... And for every additional fifty thousand dollars, or frac tional part thereof, ten dollars, PROTEST.-Upon the protest of every note, bill of ex change, acceptance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five cents,..... WAREHOUSE RECEIPT for any goods, merchandise, or property of any kind held on stora, in any public or private warehouse or yard, twenty-five cents,. LEGAL DOCUMENTS: Writ, or other original process by which any suit is com menced in any court of record, either law or equity, fifty cents,...... Provided, That no writ, summons, or other process issued by a justice of the peace, or issued in any criminal or other suits commenced by the United States or any State, shall be subject to the payment of stamp duties: And provided, further, That the stamp duties imposed by the foregoing schedule B on manifests, bills of lading, and passage tickets, shall not apply to steamboats or other vessels ply ing between ports of the United States and ports in British North America. SCHIEDULE C. (Amended, see p. 85.) MEDICINES OR PREPARATIONS.-For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other preparations or compositions whatsoever, made and sold, or re moved for consumption and sale, by any person or persons whatever, wherein the person making or preparing the same has, or claims to have, any pri vatesformula 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 pre paring 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 proprietors thereof as proprietary medicines, or as remedies or specifics for any disease, diseases, or affections whatever affecting the human or animal body, as follows: where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at the retail price or value, the sum of twenty-five cents, 61 20 00 10 00 ProtesL 25 Warebou,se receipt. 25 Legal maent& doou 50 rrovw. Medicines or preparation& 5 1 EXCISE TAX. uty. Dolls. c-. Pap andn osmeWee uhpce, o,btl, o,pil o te n 2 3 cents, - - - - - - - - - 4 2 cetrs,,........ - Where such packet, box, bottle, pot, phial, or other en closure, with its contents, shall exceed the retail price or value of seventy-five cents, and shall not exceed the retail price or value of one dollar, four cents,. Where such packet, box, bottle, pot, phial, or other en closure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents,........ 62 2 1 3 4 2 EXA_SE TAX. Duty. Dous. cts, PLAYING CARDs.-For and upon every pack of whatever number, when the price per pack does not exceed eighteen cents, one cent,. Over eighteen cents and not exceeding twenty-five cents per pack, two cents,.. Over twenty-five and not exceeding thirty cents per pack, three cents,. Over thirty and not exceeding thirty-six cents per pack, four cents, -- Over thirty-six cents per pack, five cents, LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. SEC. 111. And be it further enacted, That any person or persons having in charge or trust, as administrators, executors, or trustees of any legacies or distributive shares arising from personal property, of any kind whatsoever, where the whole amount of such personal property, as aforesaid, shall exceed the sum of one thou- Leguiesexesand dollars in actual value, passing from any person who may die Ing $1,000. 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 grantor or bargainor, to any person or persons, or to any body or bodies politic or cdrporate, 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: First. Where the person or persons entitled to any beneficial Lineal &mad interest in such property shall be the lineal issue or lineal ances- ant tor, brother or sister, to the. person who died possessed of such property, as aforesaid, at and after the rate of seventy-five cents for each and every hundred dollars of the clear value of such interest in such property. Second. Where the person or persons entitled to any beneficial Descendant of interest in such property shall be a descendant of a brother or sis- brother or siter. ter of the person who died possessed, as aforesaid, at and after the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. Third. Where the person or persons entitled to any beneficial of Brotheror srste interest in such property shall be a brother or sister of the father. ther. or mother, or a descendant of a brother or sister of the father or mother of the person who died possessed, as aforesaid, at and after the rate of three dollars for each and every hundred dollars of the clear value of such interest. Fourth. Where the person or persons entitled to any beneficial Brotheror sistae of grandfather or interest in such property shall be a brother or sister of the grand- grandmoather or father or grandmother, or a descendant of the brother or sister of the grandfather or grandmother of the personi who' died possessed, as aforesaid, at and after the rate of four dollars for each and every hundred dollars of the clear value of such interest. Fifth. Where the person or persons entitled to any beneficial Any other de interest in such property shall be in any other degree of collateral gree o cow consanguinity than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall be a 63 Playing emma 1 2 3 4 5 Legades EXCISE TAX. body politic or corporate, at and after the rate of five dollars for each and every hundred dollars 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. rpTax a lien updn SEC. 112. And be it further enacted, That the tax or duty ceased. aforesaid shall be a lien and charge upon the property of every person who may die as aforesaid, until the same shall be fully paid to and discharged by the United States; and every executor, administrator, or other person who may take the burden or trust of administration upon such property shall, after taking such bur Pay ta x before den or trust, and before paying. and distributing any portion *tbution. thereof to the legatees or any parties entitled to beneficial in terest therein, pay to the collector or deputy collector of the district the amount of the duty or tax, as aforesaid, and shall also Executor. &c., m'ake and render to the assistant assessor of the district a schedto mpeake list ofand ule, list, or statement of the amount of such property, together property _and,'prpry amount of tax. 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 administer such oaths, in such form and mhanier as may be prescribed 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 to contain list, or statement shall be by him delivered to such collector; and natmes of l~gatees and value of lfiaters upon such payment and delivery of such schedule, list, or stateest ment, 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 provided; such receipt or receipts, duly signed and delivered by such col lector 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 administering such property or personal estate to be allowed for such payment by the person or persons entitled 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 tribu nal 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 administering upon any such property or per sonal estate shall refuse or neglect to pay the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the time hereinbefore provided, or shall neglect or refuse to deliver to said collector or deputy collector the schedule, list, or state ment of such legacies, property, or personal estate under oath, as aforesaid, 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 and correctly set forth and state therein the clear value of such for nebeneficial interest, or where no administration upon such prop Plenalty ne erty or personal estate shall have been granted or allowed under glect or false return; proper off- existing laws, the proper officer of the United States shall comcer to proceed in.... a c o court. mence such proeedings mn law or equity before any court of -64 EXCISE TAX. the United States as may be 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 proceedings the rate of duty or tax enforced shall be 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, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or per sons 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 thereof, 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 person Penalty for re fusi,ng toehibi$ or persons who shall have in his possession, charge, or custody, reu o tfie,ie,&c.i 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 refuse or neglect to exhibit the same on request, as aforesaid, he shall forfeit and pay the sum of five hundred dollars; 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 Provm subject of judicial investigation the recital in said deed shall be presumed to be true, and that the requirements of the law had been complied with by the officers of the government. (Amended, see p. 74.) SEC. 113. And be it further enacted, That whenever by this C ommissionerto act any license, duty, or tax of any description has been imposed dtriet where ethcordpion any corporate body, or property of any incorporated company, rations shae pay it shaill be lawful for the Commissioner of Internal Revenue to tax. prescribe 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. SEC. 114. And be it further enacted, That all articles upon Proceedings in which duties are imposed by the provisions of this act, which In (Tited 8ta~teb shall be found in the possession of any person or persons for the courtL purpose of being sold by such person or persons in fraud thereof 65 EXCISE TAX. 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 fior 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 ally person who shall have in his possession any such articles for the purpose of selling the same, with the design of avoiding payment of the duties imposed Penalty. thereon by this act, shall be liable to a penalty of one hundred dol lars, to be recovered as hereinbefore provided. APPROPRIATION. SEC. 115. And be it further enacted, That the pay of the assessors, assistant assessors, colle(ctors, 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 prescribe; 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 five hundred thousand dollars be, and hereby is, appropriated, or so much thereof as may be necessary. Payment of salarie.s of assessors and Collectors. ALLOWANCE AND DRAWBACK. 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 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 be furnished 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 States, out of any money arising from internal duties not otherwise appropriated: Provided, That no allowance or drawback shall be made or had for any amount claimed or due less than twenty dollars, anything in this act to the contrary notwithstanding: And provided, further, That any certificate of drawback for goods exported, issied 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 collect6r or his deputy in payment of duties under this act. And the Secretary of the Treas ury may make such regulations with regard tq the form of said certificates and the issuing thereof as, ill his judgment, may be necessary: AAnd 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 66 Appropriation of $500,000. Allowance of drawback on manufactures exported. Appropriation. Drawback not leas than $20. Certificates of drawback receivablo for duties EXCISE TAX. back of five mills per pound upon such articles, in all cases where baAcdditionaldratw back on cotton the duty imposed by this act upon the cotton used in the manu- goods. facture thereof has been previously paid; the amount of said allowance to be ascertained in such manner as mnay be prescribed by the Commissioner of Internal Revenue, wider the direction of the Secretary of the Treasury. SEC. 117. And be it further enacted, That if any person or per. Penalty for sons shall fraudulently claim or seek to obtain an allowance or frarudualwent etlaim drawback on goods, wares, or merchandise, on which no internal for drawb 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 amiount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act. SEc. 118. And be it further enacted, That the sum of sixty NDiret tax o New Me~le thousand dollars appropriated to complete the capitol in New itod Mexico, by the second section of an act of Congress, approved June twenty.five, eighteen hundred and sixty, and the sum of fifty thousand dollars, appropriated for military roads in New Mexico, by act of Congress approved March two, eighteen hundred and sixty-one, be, and the same are hereby, credited to the Territory of New Mexico in payment of the direct annual tax of sixty-two thousand six hundred and forty-eight dollars levied upon said Territory under the eighth section of an act of Congress, approved August five, eighteen hundred and sixty-one, 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 Direct tax linmit. entitled "An act to provide increased revenue from imports to edto on year pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, as imposes a direct tax of twenty millions of dollars 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 first day of April, eighteen hundred and sixtyfive, when the same shall be in full force and effect. GALTJSHA A. GROW, Speaker of the House of Representatives. SOLOMON FOOT, President of the Senate pro tempor#. Approved July 1, 1862. ABRAHAM LINCOLN. THE following sections of the "Act increasing, temporarily, the duties on imports, and for other purposes," approved July 14, 1862, are amendatory of the foregoing internal revenue or tax bill: SEC. 25. And be it further enacted, That the 95th section oftheact entitled "An act to provide internal revenue to support 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 stanp to denote the duty imposed thereon, shall for that cause be deemed invalid and of no effect: EXCISE TAX. Provided, 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 stalmped, nor until the holder thereof 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 suim of five dollars for the use of the United States. SEc. 26. And be it further enacted, That no part of the act aforesaid, in relation to stamp duties, shall be held to take effect before the 1st day of September, 1862. And all of said act, exept 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. AN ACT to amend an act entitled "Ailn act to provide internal revenue to support the Government and to pay interest on the public debt," approved July first, eighteen hundred and sixty-two. Be it enacted by the Senate and Ho?sse of Representatives of the United States Assessors, collect- of America in Congress assembled, That the assessors, assistant assessors, col ors, and assistants, and daeputies, eto rs a nd deputy collectors, appointed, or who may be appointed, under the minister oatl provisions of an act entitled "An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July first, eighteen hundred and sixty-two, and all subsequent acts in relation thereto which have been or may be enacted, are hereby authorized and empowered to administer oaths or affirmations in all cases where the same are or may be required by the acts as aforesaid: Provided, That no fees shall be charged or allowed therefor. Collectorsof Call. SEC. 2. And be it further enacted, That the Commissioner of Internal Revefornia and Oregon nue shall be authorized and empowered, and hereby is authorized and empowerto have stamp& ed, to farnish and supply the assistant treasurers or collectors of the United States at San Francisco, State of California, and Portland, State of Oregon, with ad hesive stamps, or stamped paper, vellum, or parchment, according to the provisions of the internal revenue laws referred to in the preceding section, under such regulations and conditions as he may from time to time prescribe, and without requiring payment in advance therefor, anything in existing laws to the contrary notwithstanding: Provided, That no greater commission shall be allowed than is now provided for by law. Instruments SEC. 3. And be it further enacted, That no instrument, document, writing, witho t stamps not inval nt or paper of any description, required by law to be stamped, shall be deemed or held invalid and of no effect for the want of the particular kind or description of stamp designated for and denoting the dluty charged on any such instrument, document, writing, or paper, provided a legal stamp, or stamps, denoting a duty of equal amount, shall have been duly affixed and used thereon: Provided, That the provisions of this section shall not apply to any stamp appropriated to denote the duty charged on proprietary articles. Official papers SEc. 4. And be it further enacted, That all official instruments, documents exempt. exempt. and papers, issued or used by the officers of the United States Government shall be, and hereby are, exempt from duty. Instruments an- SEC. 5. And be it f?rther enacted, That the ninety-fifth section of an act stamped b18efore entitled "An act to provide internal revenue to support the Government and to. Mar.-lst, 1863. pay interest on the public debt," approved July first, eighteen hundred and sixty two, be so afnended that no instrument, document, or paper made, signed, or issued prior to the first day of March, Anno Domini eighteen hundred and sixty three, without being dualy stamped, or having thereon an adhesive stamp to de note the duty imposed thereon, shall, for that cause, be deemed invalid and of no effect: Provided, Th-t 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 person 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 hereinbefore provided. And section twenty-four of an act entitled "An act increasing, temporarily, the duties on imports, and for other purposes," approved July fourteen, Anno Dominri eighteen hundred and sixty-two, is hereby repealed. Approved, December 25, 1862. 68 AMENDMENTS TO THE EXCISE TAX. AN ACT To amend an act entitled 6 An act to provide internal revenue to support the government and pay interest on the public debt,51 alproved July first, eighteen hundred and sixty-two, and for other purposes. Be it enacted by the Senate and House of Representatives of the UInited States of America in Congress assembled, That "An act to provide internal revenue to support the government and pay interest on the public debt," approved July first, eighteen hundred and sixty-two, be, and the same hereby is, amended as hereinafter set forth, namely: That wherever any written notice, or other instrument in writ- Notice may be written or printing, is required, the same shall be lawful if written, or partly writ- ed. ten and printed. That section eleven be, and hereby is, amended so as to Amsistah dt perf authorize assistant assessors to perform any duties therein imposed assessors. upon assessors. That section nineteen be so amended that the deputy collector, foDepuTtie Ofper as well as the collector, may perform all the duties required of the lector. said collector in the said section; and any notice required by said section to persons who neglect to pay their taxes may be sent by mail or left at the dwellings or usual places of business of such NoticeE where persons, if any they have, written or printed; and said notice shall to be left. state the amount of duty or tax for which such persons are liable, Contents. including the ten per centum additional, as provided for in said section, detnanding payment 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 Demand paytherefor, iii the manner provided, within ten days from and after daeyst within ten 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 usuai place of business of the owner or possessor of the property distrained: Provided, That such special demand shall Proviso not be necessary in respect to taxes assessed by section seventyseven of said act. That section twenty-eight be, and hereby is, amended, by striking out the words "forfeit and pay the sum of five hundred dollars," and inserting in lieu thereof, "upon conviction thereof by a Penalty for obcourb of competent jurisdiction, forfeit and pay the sum of five lstru.ting&ccol hundred dollars, or be imprisoned for a term not exceeding two years, at the discretion of the court." That section forty-three be amended by striking out the fol AMENDMENTS TO EXCISE TAX. lowing words: "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," and inserting in lieu thereof "and any Using marked person who shall fraudulently use and cask or package so marked casks fraudulently. for the purpose of selling any other spirits than that so inspected, or for selling spirits of a quality or quantity different from that so inspected, shall be subject to a like penalty, as provided, for each cask or package so used." Warehouste That section forty-four be, and hereby is, amended, by striking need not be con-frtfore,i,b tiguous to distil- out the words "to be contiguous to such distillery." lery. That section fifty-five be, and hereby is, amended, by inserting Distillers' tax after the words "shall not be paid at the time of rendering the when payable. account of the same, as herein required," the words "or at the time when thev shall have become payable." That section sixty-four be, and hereby is, so amended, "That Attorney, when no license shall be required of an attorney having taken out a no license required. license as such in consequence of being employed to purchase, rent, or sell real estate, or to collect rent thereon for others in the ordi nary course of business;" in paragraph number sixteen by insert Eating-houses ing after the word "taverns" the words "or eatinrig-houses;" by nelledno license to adding to paragraph number twenty-eight the following words: sell tobacco. Apothecaries, " Nor shall apothecaries who have taken out a license as such be when license not needed. required to take out a license as retail dealers in liquors in conse quence of selling alcohol;" and in paragraph number twenty-nine Manufacturers, by inserting after the word "merchandise," "or who shall manuwhen to have li-s I cense. facture by hand or machinery, for any other person or persons, goods, wares, or merchandise." That section sixty-four be, and hereby is, further amended by adding, at the end thereof, the following paragraphs: Architects' li- "Thirty-four. Architects and civil engineers shall pay ten dolcense, $10. lr o vr hs ln Civil engineers' lars for each license. Every person whose business it is to plan, license, $10. design, or superintend the construction of buildings, or ships, or of roads, or bridges, or canals, or railroads, shall be regarded as an Whoare. architect and civil engineer under this act: Provided, That this Carpenters. shall not include a practical carpenter who labors on a building. BDiilders' and "Thirty-five. Builders and contractors shall pay twenty-five contractors' icense, $10. dollars for each license. Every person whose business it is to con struct buildings, or ships, or bridges, or canals, or railroads, by Who are. contract, shall be regarded as a builder and contractor under this Who exempt. act: Provided, That no license shall be required from any person whose building contracts do not exceed two thousand five hundred dollars ill any one year. Stallions' and " Thirty-six. Stallions and jacks, owners of, shall pay ten doljacks' license, $10. lars for each license. 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 under this act, which shall contain a brief description of the animal, its age, and place or Proviso. 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. Lottery dealers' "Thirty-seven. Lottery ticket dealers shall pay one thousand license,'1,000. dollars fi)r each license. Every person, association, firm, or cor Who are. poration who shall make, sell, or offer to sell, lottery tickets or fractional parts thereof, or any token, certificate, or device repre senting, or intended to represent, a lottery ticket or any fractional 11 70 AMENDMENTS TO EXCISE TAX. part thereof, or any policy of numbers 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 under this a(.t. c ~~~~~~~~~~~~~~~~~~~~In suranoe Thirty-eight. Insurance agents shall pay ten dollars for each agents' Icnse, license, license. Any person who shall act as agent of any fire, marine, $10. life, mutual, or other insurance company, or companies, shall be regarded as an insurance agent under this act: Provided, That no license shall be required of any insurance agent or broker whose Who exempt. receipts, as such agent, are less than the sum of six hundred dollars in any one year. "Thirty-mine. Butchers shall pay ten dollars for each license. Butchers' Every person whose business it is to sell butchers' meat at retail license, $10. Who are. shall be regarded as a butcher under this act: Provided, That no butcher having taken out a license, and paid ten dollars therefor, Need no license shall be required to take out a license as retail dealer on account as retail dealers. of selling other articles at the same store, stall, or premises: Provided, farther, That butchers who retail butchers' meat exclusively from a cart or wagoni, by themselves or agents, shall be required Butchers with to pay five dollars only for each license, any existing law to the carts, license5. contrary notwithstanding; and having taken out a license therefor, shall not be required to take out a license as a peddler for retailing Need no liens asa peddler. es butchers' meat, as aforesaid: And provided, further, That no license shall be required of a butcher whose annual sales do not exceed one thousand dollars. " Forty. Retail dealers shall pay ten dollars for each license. Retail dealers* Every person whose business or occupation it is to sell, or offer for license, $10. W'ho are. sale any goods, wares, or merchandise, of foreign or domestic pro- Who are duction, not including wines, spirituous or malt liquors, but not excluding drugs, medicines, cigars, snuff, or tobacco, and whose annual sales exceed one thousand, and do not exceed twenty-five WVhoexempt. thousand dollars, shall be regarded as a retail dealer under this act. Wholesale deal "Forty-one. Wholesale dealers, whose annual sales do not erlicense $25.dealexceed fifty thousand dollars, shall pay twenty-five dollars for each license; if exceeding fifty thousand and not exceeding one hundred thousand dollars, shall pay fifty dollars for each license; exceeding Do. $50. one hundred thousand and not exceeding two hundred and fifty thousand dollars, shall pay one hundred dollars for each license; Do. $100. exceeding two hundred and fifty thousand and not exceeding five hundred thousand dollars, shall pay two hundred dollars for each Do. $200. license; exceeding five hundred thousand and not exceeding one million dollars, shall pay three hundred dollars for each license; Do. $300. exceeding one million and not exceeding two million dollars, shall pay five hundred dollars for each license; exceeding two millions Do. $500. of dollars, shall pay two hundred and fifty dollars for every mil- Do. $250 for each lion of dollars in excess of two millions of dollars, in addition to minion over two. the five hundred dollars. Every person shall be regarded as a wholesale dealer under this act whose business or occupation it is Who are whole to sell or offer to sell any goods, wares, or merchandise, of foreign sale dealers. or domestic production, not including distilled spirits, fermented liquors, or wines, but not excluding drugs, medicines, cigars, snu, or tobacco, whose annual sales exceed twenty-five thousand dollars; 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 Iowniwk made or proposes to make some change in his business that will estimated. obviously reduce the amount of his annual sales; nor shall any license as wholesale dealer allow any such person to act as a com 71 AMENDMENTS TO EXCISE TAX. License under- mercial broker: Provided, That any license understated may be stated may be again assesed. again assessed. l Wholesale "Forty-two. Wholesale dealers in liquors shall pay for each liquor dealers' li cense. liewse the amount required in this act for license to wholesale dealers. Every person other than the distiller or brewer who Who are. 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 twenty-five thousand dollars, shall take out a license as a wholesale dealer in liquors. Retail liquor "Forty-three. Retail dealers in liquors shall pay twenty dol dealers' licen,se. lars for each license. Every person other than a distiller or brewer who shall sell or ofbfer for sale any distilled spirits, fer Whoare. mented liquors, or wine of any description, in quantities of three gallons or less, and whose annual sales do not exceed twenty.five thousand dollars, shall be 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 Who exempt. the premises: Provided, That no person licensed to keep a hotel, inn, or tavern shall be allowed to sell any liquor to be taken off the premises, and no person licensed to keep an eating-house shall be allowed to sell spirituous 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. Paints and That section seventy-five be, and hereby is, amended, by in painter colors. serting after the words "Provided, That white lead, oxide of zinc, and sulphlate 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 Goal tax, when on coal mined and delivered by coal operators at the mines on conpaidbypurchaser. tracts made prior to July first, eighteen hundred and sixty-two, shall be paid by the purchasers thereof;" by striking out the following Refined sugar words: "on sugar refined, whether loaf, lump, granulated, or exempt. 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 Sugar refiners refiners shall pay one and one-half of one per centumn on the gross pay 1+ of one per amount of the sales of all the products of their manufactories: Pro cWho are sugar vided, That every person shall be regarded as a sugar refiner under refiners. this act whose business it is to advance the quality and value of sugar by melting and re-crystallization, 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 concentrat ed molasses, melado or concentrated melado, by boiling or other process;" and by inserting therein, in lieu of an.y other duties or rates of duty on the articles hereinafter enumerated in this section, or provisions existing in relation thereto, the following: "On marine engines, three per centum ad valorem; Rivets, nutse, "On rivets, exceeding one-fourth of one inch in diameter, nuts, railroad chairs,e wrought, railroad chairs, bolts, and horseshoes, two dollars per shoes. ton: Provided, That where a duty upon the iron from which said Proviso. articles shall have been made has been actually paid, an additional duty only shall be paid of fifty cents per ton; Brass, copper, "n bas n hahn nrd andyellow sheath- "On rolled brass, copper, and yellow sheathing metal, in rods log metal, 1 per or sheets, one per centum ad valorem; cent. 4 "On sails, tents, shades, awnings, and bags, made of cotton, 72 AMENDMENTS TO EXCISE TAX. flax, or hemp, or part of either, or other materials, three per cen- shadeils, awteints, tuni ad valorem: Provided, That the sewing of sails, tents, bags, 3 per ent. shades, awnings, carpets and bags, the materials whereof belonged Prviso. to the employer, shall be exempt from duty where the cloth or material front which they are made was imported, or has been subject to and paid a duty; "On tobacco, cavendish, plug, twist, fine-cut, and manufactured Tobacco. of all descriptions, (not including snuff, cigars, and smoking tobacco, prepared with all the stems in, or made exclusively of stemins,) fifteen cents per pound; "On smoking tobacco prepared with all the stems iii, and on Smoking to bacco. smoking tobacco made exclusively of stems, five cents per pound; baco "On snuff manufactured of tobacco on [or] stemns, or of any Snuff. substitute for tobacco, ground, dry, or damp, of all descriptions, twenty cents per pound; 1"On mineral or medicinal waters, or waters from springs im- Mineral ormedi cinal waters. pregnated with minerals, one cent for each bottle containing not more than one quart; when containing more than one quart, two cents for each bottle; Tailors, boot arid shoemakers, milliners, and dressmakers, Tailors, shoe makers, milliners, making clothing or articles of dress for men's, women's, or chil- dressmakers. dren's wear, to order as custom-work, and not for sale generally, shall, to the amount of one thousand dollars, be exempt from duty, and for any excess beyond the amount of one thousand dollars shall pay a duty of one per centum ad valorem; "On umbrellas and parasols, made of cotton, silk, or other Umbrellas and material, three per eentum ad valorem; parasols. "On all ships, barks, brigs, schooners, sloops, sail boats, steam- Ships, &c., 2 per boats, (not including the engine,) canal boats, and all other vessels cent. Or water craft hereafter built, made, or constructed, two per cent; "On sugar-candy and all confectionary made wholly or in part Sugar-candy. Of sugar, valued at fourteen cents per pound or less, two cents per pound; when valued at exceeding fourteen cents and not exceeding forty cents per pound, three cents per pound; when valued at exceeding forty 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 Gold leaf. than twenty books of twenty-five leaves each; "On castings of iron exceeding ten pounds in weight, for each Iron castings. casting not otherwise provided for in this act, or in the act to which this act is an amendment, one dollar and fifty cents 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 provisions of this act; "On clocks and time-pieces, and on clock mTovementswhen Clocks, timesold without being cased, three per centum ad valorem." pieces, and move merits. That section seventy-seven be, and hereby is, amended, by r?- Amending sec. quirinig the taxes provided for in that section to be levied, collected, 77 relative to car riages, &c., kept and paid annually, by any person or persons owning, possessing, or forge hire&, and ex-p keeping any carriage, yacht, plate, or billiard-table; by inserting empting plate of in the first paragraph of Schedule A, after the words "kept for religious societies. use," the words "for hire or for passengers;" and by exempting from duty plate belonging to religious societies. That section seventy-eight be, and hereby i amended, by re- Amending se. ducing the duty so that on horned cattle, slaughtered, the duty 7s reducing duty on horned cattle shall be twenty cents per head; on sheep and lambs, slaughtered, slaughtered to 2G the duty shall be three cents per head; and on hogs, slaughtered, sheen tap lambs 3 73 AMENDMENTS TO E XCISE TAX. cents per head; exceeding one hundred pounds In weight, without regard to age, hogs slaughtered exceeding 100 lbs. SiX cents each, and no duty shall be charged on hogs slaughtered Cattle slaughter- of less weight; and the cattle, hogs, and sheep slaughtered by any edforown'ube,'rot person for his or her own consumption, not exceeding six of each, exceeding 6 each, exempt. shall be exempt from duty. Amending sec. That section ninety-one be amended by striking out the word 91. "gas" wherever it occurs, and by striking out the words "or on any articles manufactured," after the word "advertisements." Amending sec That section ninety-three be amended so that in case of neglect 103& ~ or refusal to make the returns referred to in said section, the pro ceedings thereafter for the assessment and collection of the duty shall be in the same manner as provided for in other cases of neglect. Amending sec. That section ninety-nine be amended by striking out the words 99." "ninety-three" preceding the words "of this act," and inserting "ninety-eight." Amending sec. That section one hundred and two be, and hereby is, amended, 0l ~ ~ 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 parchnment;" and by striking out the word "discount," and insert ing in lieu thereof the word "commission." Amending see. That section one hundred and twelve be, and hereby is, amend ~= ~ ed, by inserting, after the word "district," where it first occurs, as follows: " of which the deceased person was a resident;" and by inserting after the word "district," where it next occurs, as follows: "of which the deceased person was a resident." Lottery tickets SEC. 2. And be it further enacted, That on and after the first tobe stamped. day of May, eighteen hundred and sixty-three, no person or per sons, 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 intended to represent the holder, or any other person or person[s,] as entitled or to be entitled, in any lottery, lottery scheme or game of hazard or chanee 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 de noting the duty imposed by this act, and in default thereof shall Penalty. incur a penalty of fifty dollars for each and every such offence; and no prize or part of a prize drawn to or by any ticket, or frac tional part thereof, token, certificate, or device as aforesaid; and no sum of money or thing of value made payable or deliverable upon any stake or investment or risk in, or upon any policy of numbers, To have legal shall be demanded or recovered by any legal proceedings or othereffect, must be wise without the ticket or fractional part thereof, or policy of stamped. numbers, token, certificate, or device, shall have been duly stamped at the time of the making sale or delivery or disposal thereof: If not stamped, Provided, That in addition to all other penalties and forfeitures the seller forfeits n b twice the amount now imposed by law for the evasion of stamp duties, any person paid for the ticket. who shall purchase, obtain, or receive any lottery ticket, or frac tional part thereof, or any token, certificate, or device representing or intended to represent a lottery ti(,ket, or fractional part thereof, or any policy of numbers, without first having thereon the stamp iniposed by this act, may recover from the person of whom the d. 74 AMENDMENTS TO EXCISE TAX. 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 any policy of numbers as aforesaid, with just and legal costs: Provided, further, That the stamp duty herein provided for shall be classed in the act to which this act is an amendment under Schedule B, as follows, to wit: "Lottery tickets, fractional parts of lottery tickets, policies of Amount of numbers in lotteries, tokens, certificates, or devices in any form, stamp required. representing the holder, or any person or persons, as entitled, or to be entitled, in any 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, certificate, or device, shall not exceed one dollar in the amount risked, or in the retail price thereof, fifty cents, (50;) For tickets oSf $1 when such ticket, fractional part of a ticket, policy, token, certifi- or les, fifty cents cate, or device, shall exceed one dollar in the amount risked, or in the retail price thereof, then for each and every dollar, or fractional For each addi tional dollar or part thereof, over and above one dollar, as before mentioned, an fractional part additional fifty cents, (50:) Provided, however, That no stamp duty thereof, fiftycents. herein provided for shall be construed to authorize any lottery, or Sale of lottery tickets not authorthe sale of any lottery tickets, tokens, or certificates, representing ized, where proshares or fractional parts of shares therein, within any State or hibited by local Territory of the United States in which lotteries or the sale of lot- laws. tery tickets is or shall be specially prohibited by the laws thereof, or in violation of the laws of any State or Territory; and 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, States may im pose additional for State purposes, on any sale of lottery tickets on which a duty is duty on sale of required to be paid by this act." tickets. SEC. 3. And be it further enacted, That any person or persons, Insurance of trcstravellers to pay a firm, company, or corporation, who shall issue tickets or contracts dutyof1percent. of insurance against fatal or non-fatal injury to persons while trav- on receipts. elling 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 relation to insurance companies: Provided, Proviso exemptThat no stamp duty shall be required upon tickets or contracts of s ticket from insurance as aforesaid, when limited to fatal or non-fatal injury to persons while travelling. SEC. 4. And be it further enacted, That all contracts for the Contract for purc'hase and sale purchase-or sale of gold or silver coin, or bullion, and all contracts of coin or bullion. for the loan of money or currency secured by pledge or deposit, or other disposition of gold or silver coin of the United States, if to be performed after a period exceeding three days, shall be in writing To be written or printed, signed, or printed, and signed by the parties or their agents or attorneys, apdstampedi 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 interest at the rate of six per centum per annum on the amount so loaned, pledged, or deposited; and if any such loan, pledge, or deposit, made for a period not exceeding three days, If renewed. 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 United States, as afore 75 AMENDMENTS TO EXCISE TA Loan on coin said, or of any certificate or other evidence of deposit. payable in not to exceed par value. gold or silver coin, shall be made, exceeding in amount the par value of the coin pledged or deposited as security; and any such Proviso. loan so made, or attempted to be made, shall be utterly void: Pro vided, That if gold or silver coin be loaned at its par value, it Proviso exempt- shall be subject only to the duty imposed on other loantis: Provided, ing government loan, e&. however That nothing herein contained shall apply to any trans action by or with the Government of the United States Contracts, &c., SEC. 5. And be it further enacted, That all contracts, loans, or for coinotrmbuadlioi sales of gold and silver coin and bullion, not made in accord void if not made 1iin" accordance with ante with this act, shall be wholly and absolutely void; and this act. hlenalty. in addition to the penalties 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 to recover back, for his own use and benefit, the money paid on any contract not made in accordance with this act. Promissory SEC. 6. And be it further enacted, That section one hundred note s dened. and ten be, and hereby is, amended as follows: "Any memo randum, 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 within the meaning of that section, and shall be stamped accordingly; 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 twenty dollars, 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 Stamp duty on denoting a duty, upon every sum of two hundred dollars or any $200, or fractional fractional part thereof, if payable on demand or at any timie not part thereof, rot exceeding33days, exceeding thirty-three days, including the grace, from the date or one cent.X one cent. sight, of one cent, (01.) Not exceeding If payable at any time not less than thirty-three days as afore63 days, 2 cents. said, and not exceeding sixty-three days, including the grace, from date or sight, of two cents, (02.) Not exceeding If payable at any time not less than sixty-three days, as afore93days, cents. said, and not exceeding ninety-three days, including the grace, from date or sight, of three cents, (03.) Not exceedain 4 If payable at any time not less than ninety-three days, as aforemonths and3days, said, and not exceeding four months from date or sight and grace, 4 cents. of four cents, (04.) Not exceeding 6 If payable at any time not less than four months, as aforesaid, monthsaand3days, and not exceeding six months from date or sight, or grace, of six 6 cents. cents, (06.) Exceeaing six If payable at any time exceeding six months from date or sight months, 10 cents. and grace, of ten cents, (10.) Stamp duty on And that Schedule B, following section one hundred and ten, general certificate, be, and is hereby, further amended, so that the stamp duty on cer5 cents. 6 cents. tificates of any other descrip;ion than those specified in said schedule. in lieu of ten cents as therein prescribed, shall be five cents, (05.) Foreign passage On passage tickets by any vessel from a port of the United tickets, 50 cents. States to a foreign port, costing thirty dollars or less, fifty cents, (50.) Power of attor- On any power of attorney for the sale or transfer of any scrip ney to transfer an Interest not ex- or certificate of profits or memorandum, showing an'interest in the 7O I AMENDMENTS TO EXCISE TAX. profits or accumulations of any corporation or association, if for a eeeding $50, ten cents. sum not exceeding fifty dollars, ten cents, (10.) On any policy of insurance or other instrument, by whatever Insurance pr"e name the same shall be called, by which insurance shall be made mium not exceed. or renewed upon property of any description, whether against perils ing $10, 10 conts. by sea, or by fire, or other peril of any kind, made by any insur ance company or its agents, or by any other company or person, in which the premium or assessment shall not exceed ten dollars, ten cents, (10.) On apy bill of sale by which any ship or vessel, or any part Bill of sale of vessel not exceedthereof, shall be conveyed to or vested in any other person or per- ig $500, 25 cents. sons, when the consideration shall not exceed five hundred dollars, there shall be affixed a stamp or stamps denoting a duty of twentyfive cents, (25.) If the consideration exceeds five hundred and does not exceed Not exceetding one thousand dollars, the duty shall be fifty cents, (50.) $1,000, 50 cents. If the consideration exceeds one thousand dollars, for each and oAddittional'$,0 o r part thereof, 50 every additional amount of one thousand dollars, or any fractional cents. t part thereof, in excess of one thousand dollars, the duty in addition shall be fifty cents (50.) On each and every assignment or transfer of a mortgage, lease, Assignmeit b r, ~stamped as origior policy of insurance, a stamp duty shall be paid equal to that nal in certain imposed on the original instrument. cases. Any power of attorney, conveyance, or document of any kind, Foreign power made, or purporting to be made, in any foreign country to be used of attorney, &O. in the United States shall pay the same duty as is required by law on similar instruments or documents when made or issued in the United States; and the party to whom the same is issued or by By whom stam. whom it is to be used, shall, before using the same, affix thereon ped. the stamp or stamps indicating the duty required. Any mortgage or personal bond for the payment of money, or Mortgageorp as security for the payment of any definite or certain sum of money,onalbond in lieu of the duties imposed as prescribed in Schedule B, following the one hundred and tenth section, shall have a stamp or stamps affixed thereon denoting a duty upon every sum of two hundred dollars, or any fractional part thereof, of ten cents, (10.) No conveyance, deed, mortgage, or writing, whereby any lands, Stamp tax not to In ~~~~~~~~~~~xceed $1,000. 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 one thousand dollars, anything to the contrary notwithstanding. No stamp duty shall be required on powers of attorney or any Bounties, Pen. siofls, &c., os. other paper relating to applications for bounties, arrearages of pay, empt. or pensions, or to the receipt thereof from time to time, or indemnity awarded for depredations and injuries by certain bands of Sioux Indians; nor on any warrant of attorney accompanying a bond or note, when such bond or note shall have affixed thereto the stamp Bond,mortgage, &lc., but one or stamps denoting the duty required; and whenever any bond or stamp.. 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 Certain certifianimals, wood, coal, or other articles; nor on deposit notes to mutual cates exempt. insurance companies for insurance upon which policies subject to stamp duties have been, or are to be, issued; nor on any certificate 6 7 AMENDMENTS TO EXCISE TAX. of the record of a deed or other instrument in writing, or of the acknowledgment or proof thereof by attesting witnesses. Transportation The duty or stamp required for transportation by express by express, &., companies and others is hereby repealed, and such transportation exempt. coaneerytasotto shall be exempt from stamp duty. Charter parties. 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, master, or owner, or person acting as agent of any ship, or vessel, or steamer, and any other person or persons for or relating to the charter of such ship, or vessel, or steamer, if the registered tonnage of such ship, or vessel, or steamer, does not exceed one hundred and fifty tons, shall be one dollar, ($1.) Exceeding one hundred and fifty tons and not exceeding three hundred tons, thrce dollars, ($3.) Exceeding three hundred tons and not exceeding six hundred tons, five dollars, ($5.) Exceeding six hundred tons, ten dollars, ($10.) Cancellation of SEC. 7. And be it further enacted, That the Commissioner of stamps. Internal Revenue be, and he is hereby, authorized to prescribe such method for the cancellation of stamps as a substitute for or in addi tion to the method now prescribed by law as he may deem expe dient and effectual. And he is further authorized in his discretion to make the application of such method imperative upon the mann Proprietary. facturers of proprietary articles, and upon stamps of a nominal value exceeding twenty-five cents each. Canal and turn- SEC. 8. And be it further enacted, That, on and after the paspike companies. pike compes. sage 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 indebtedness have been issued, payable in one or more years after date, upon which interest is, or shall be, stipulated to be Dividends and paid, or coupons representing the interest, shall be or shall have coupons. 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 canal navigation, or slack-water or turnpike company, as part of the earnings, profits, or gains, of said companies, shall be Duty three per subject to and pay a duty of three per centum on the amount of all ,;sntum. 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 own ing, possessing, or having the care or management of any canal company, or canal navigation or slack-water corporation, or turnpike company, are hereby authorized and required to deduct and with hold from all payments made to any person, persons, or party, after the first day of July, as aforesaid, on account of any interest, or coupons, or dividends due and payable, as aforesaid, thb 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 com pany 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 mSadatemft't~ebne evidences of their indebtedness upon which interest or coupons are every six months payable, holden by any person or party whatsoever, and a list or sioner. return shall be made and rendered within thirty days after the time 7-8 AMENDMENTS TO EXCISE TAX. 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 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 and slack-water corporation or turnpike companies, 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 Penalty for d declaration annexed, as aforesaid, the person or persons owning, fault, $O. possessing, or having the care or managemenr of such canal company or canal, navigation or slack-water navigation or turnpike companies, making such default, shall forfeit, as a penalty, the sum of five hundred dollars; 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 the act to which this act is an amendment. SEc. 9. And be it further enacted, That any person or persons, Ferry-boats, firms, companies, or corporations, owning or possessing, or having pa rtie ogingt poy the care or management of any ferry-boat or vessel used as a ferry- on gross receipts. 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 Duty, one and oe half per centof one per centurn upon the gross receipts of such ferry-boat; and un, (payable ito the return and payment thereof shall be made in the manner pre- Collector of the scribed in the act to which this act is an amendment. district.) SEc. 10. And be it further enacted, That on and after the first Exp. ress eoma day of April, eighteen hundred and sixty-three, any person or per- e sons, 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 Duty, two per on the gross amount of all the receipts of such express business, and rcenipts, (pay ble shall be subject to the same provisions, rules, and penalties as are to collector of the prescribed in section eighty of the act to which this is ana mend- disct.) ment, for the persons, firms, companies, or corporations owning or possessing or having the management of railroads, steamboats, and ferry-boats; and all acts or part of acts inconsistent herewith are hereby repealed. SEC. 11. And be it furt7er enacted, That in estimating the In estimating pesnlincome% annual gains, profit, or income of any person under the act to which tPhe amount paid for rent of dweuthis act is an amendment, the amount actually paid by such person infog r rstofatdwe ll-n for the rent of the dwelling-house or estate on which he resides which he resides shall be first deducted from the gains, profit, or income of such tobededucted person. SEc. 12. And be it further enacted, That no duty shall be re- No duty to be oreqired on sunquired to be assessed or collected on beer, lager beer, ale, or porter, dry articles brewbrewed or manufactured, or on coal illuminating oil, refined, pro- oeddistllfadctupredr duced by the distillation of coal, asphaltum, shale, peat, petrol- to sept. 1, ts62, eum, or rock oil, distilled spirits, cotton or woollen fabrics, when proof that they brewed, manufactured, or distilled prior to the first day of Septem- were so produeed or prepared. ber, eighteen hundred and sixty-two, whether the same was removed for consumption or sale, or not, when the owner, agent, 779 AMENDMENTS TO EXCISE TAX. 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 costs 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 distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, distilled spirits, cotton or woollen fabrics, was actually brewed, manu factured, produced, or distilled prior to the first day of September, eighteen hundred and sixty-two, as aforesaid. Provided, That, in addition to the fractional parts of a barrel allowed in section fifty of the act to which this act is an amendment, fractional parts of a barrel maybe thirds and sixths when the quantity therein contain ed is not greater than such fractional part represents: Provided, Duty limited to further, That from and after the passage of this act, and until the sixty cents per first day of April, eighteen hundred and sixty-four, there shall be barre,l on ferment- paid on all beer, lager beer, ale, or porter, and other similar fered liquors until o April l,1864. mented liquors, by whatever name such liquors may be called, a duty only of sixty cents for each and every barrel containing not more than thirty-one gallons, and at a like rate for any other quan tity or for fractional parts of a barrel: And provided,. further, Deduction for That the Commissioner of Internal Revenue is authorized to asnake leakage not to ex- rules providing for deductions on account of leakage, from the ceed five per cent. quantity of spirituous liquors subject to taxation, under the act to which this act is an amendment, not exceeding five per centum of the amount removed for sale; and said deduction shall be so adjust ed in the different parts of the United States as to be proportioned, as nearly as practicable, to the distances over which the manufac turer 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. Brewers requir- SEC. 13. And be it fuather enacted, That any brewer of ale, turns on thke firset beer, lager beer, porter, or other malt liquors shall be required to day of each render accounts and make returns on the first day of each and r~nth. mnth. 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 vegetable 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. Banks, not de- SEC. 14. And be it further enacted, That every incorporated claring dividends as often as once ins bank, or other bank legally authorized to issue notes as circulation, six months, toren-. which shall neglect or omit to make dividends or additions to its der to Commissioner statement surplus or contingent funds as often as once in six months, shall, under oath, Jan 1f in lieu thereof, make returns, under oath, to the Commissioner of and July 1, of, rtrs ah profits for six Internal Revenue, on the first days of January and July in each months then preceding. 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 Commis Duty,three per sioner of Internal Revenue a duty of three per cent. on such profits, centum. and shall be subject to the provisions of the eighty-second section of the act to which this is an addition: Provided, That the return for the first day of January, eighteen hundred and sixty-three, shall be made within thirty days after the passage of this act. Licenses to be SEC. 15. And be it further enacted, That the several assessors sssessed in May in each year. shall, on the first Monday of May next, and on the first Monday of May in each succeeding year, direct and cause the several assist 80 AMENDMENTS TO EXCISE TAX. ant assessors to proceed through every part of their respective dis tricts, and inquire after and concerning all persons being within the assessment districts where they respectively reside, and liable to' license 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 succeeding. 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 rata ble 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 was issued: Provided, that any person, firm, or P:oviso corporation that on the first day of May next shall hold an un expired license, shall be assessed a ratable proportion for the time between the expiration of the license and the first day of May, eighteen hundred and sixty-four. SEc. 16. And be it further enacted, That in any collection dis- Commissioner trict where, in the judgmnent of the Commissioner of Internal Rev- aiuthorizedutofur; n ~~~~~~~~~~~~~~~ish collectors enue, the facilities for the procurement and distribution of stamped with stamps for 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 prepayment therefor, and shall allow the highest rate of commissions 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 an amount equal to the value of any stamped 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 quantities 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 regulations 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 expedient: Provided, That no instrument, document, or paper made, signed, Unstamped in struments not inor issued prior to the first day of June, Anno Domini eighteen valid prior to hundred and sixty-three, without being duly stamped, or having June 1, 1863. thereon an adhesive stamp to 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 cbarged 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, Instruments writing, or paper as evidence, or his agent or attorney, is authorized ina Yurt. se 81 AMENDMENTS TO EXCISE TAX in the presence of the court to stamp the same as heretofore pro vided by law. Compensation SEC. 17. And be it further enacted, That, in addition to the of colector& compensation now allowed to collectors for their services, and that of their deputies, there shall be allowed their necessary and reason able 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 distilled spirits are shipped to be sold in other districts in pursuance of the provisions of the actto 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 amount shall be deducted from the principal sum on which the commissions of the collectors in the districts to which such spirits are shipped are calculated: Provided, however, That the salary of no collector shall exceed ten thousand dollars in the aggregate, or more than five thousand dollars exclusive of the expenses of admin istering the office. Commissioner SEC. 18. And be itfurther enacted, That it shall be the duty of to pay over mon. ys aynd vkeep man the Commissioner of Internal Revenue to pay over to the Treas counts urer of the United States monthly, or oftener if required by the Secretary of the Treasury, all public mnoneys which may come into his hands or possession, 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 there Auditing of ac- for, and the same shall be received and examined by the Fifth counts. Auditor of the Treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certifi cate, to the First Comptroller for his decision thereon; 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 Comptroller, or either of them, the inspec tion of moneys in his hands, and shall, prior to the entering upon commissioner the duties of his office, execute a bond, with sufficient sureties, to togiveoabond. iveabon be approved by the Secretary of the Treasury and by the First Comptroller, in a sum of not less than one hundred thousand dol lars, payable to the United States, conditioned that said Commis sioner 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 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 the 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 Comp troller of the Treasury, and such Commissioner shall, from time to time, renew, strengthen, and increase his official bond as the Secre tary of the Treasury may direct. .Deputy Cor=- SEC. 19. And be it further enacted, That the President shall missioner. appoint in the department of the Treasury, by and with the advice and consent of the Senate, a competent person, who shall be called the Deputy Commissioner of Internal Revenue, with an annual Salary. salary of twenty-five hundred dollars, who shall be charged with 82 AMENDMENTS TO EXCISE TAX. such duties in the Bureau of Internal Revenue as may be prescribed Duties and powby the Secretary of the Treasury, or as may be required by law, and who shall act as Conlmissioner of Internal Revenue in the absence of that officer, and exercise the privilege of fianking all letters and documents pertaining to the Office of Internal Revenue. SEc. 20. And be it further enacted, That the Secretary of the Revenueagent'. Treasury may appoint, not exceeding three revenue agents, whose duties shall be under the direction of the Secretary of the Treasury to aid in the prevention, detection, and punishment of frauds upon the revenue, who shall be paid such compensation as the Secretary of the Treasury may deem just and reasonable, not exceeding two thousand dollars 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 Cashier United States be, and he is hereby, authorized to appoint, by and with the advice 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 by 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 Stcretary of Bond. 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, which may come into his hands, and pertorm all the duties enjoined upon his office, according to law and regulations, as aforesaid; which bond shall be deposited with the First Comptroller of the Treasury. SEc. 22. And be it further enacted, That in lieu of the pay Compensation allowed by law, the several assessors, from the date of their ap- of assessors. pointmernt, shall be allowed and paid a salary of fifteen hundred dollars per annum, payable quarterly, and ia addition thereto, where the receipts of the collection district shall exceed the sum of two hundred thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one-half of one per centumn upon the excess of receipts over two hundred thousand dollars; where the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed eight hundred thousand, one fourth of one per centum upon the excess of receipts over four hundred thousand dollars; where the receipts shall exceed eight hundred thousand dollars, one-tenth of one per centum upon such excess; but the salary of no assessor shall in any case exceed the sum of three thousand dollars. And the several assessors shall be allowed and paid the sums actually expended for office rent, not ex- omece rent ceeding the rate of five hundred dollars per annum. The Comrmissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to allow each assessor such clerks as he Clerks. 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 Postatgeandst 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 compensation herein specified shall be in full for all expenses not otherwise particularly authorized And assistant assessors shall, in addition to pay and charges 83, AMENDMENTS TO EXCISE TAX. 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: Provided, That the Secretary of the Treasury shall be, and he is hereby, authorized to fix such additional rates of compensation to be made Compensation to assessors and assistant assessors in the States of California and of assessors in Cal ifornia, Oregon, Oregon, and the Territories, as may appear to him to be just and nd the Territo- equitable in consequence of the greater cost of living and travelling in those States and Territories, and as may, in his judgment, be necessary to secure the services of competent and efficient men: Provided, further, That the rates of compensation thus allowed shall not exceed the rates paid to similar officers in such States and Territories, respectively. Accounts of as- SEC. 23. And be it further enacted, That assistant assessors shall mistant assessors tobe rendered to make out their accounts for pay and charges allowed by law 6nectors. monthly, specifying each item and including the date of each day of service, and shall transmit the same to the assessor of the dis trict, 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 return the same with objections. Any 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 Rev enue. When any account, so transmitted to the assessor, shall be objected to, in whole or in part, the assistant assessor may appeal to the Commissioner of Internal Revenue, whose decision on the case shall be final; and should it appear, at any time, that any Accounts cor- assessor has wilfully and corruptly approved any account, as afore ruptly approved said, allowing any assistant assessor a sum larger than was due by an assessor to I be deducted from according to law, it shall be the duty of the Commissioner of his pay. Internal Revenue, upon proper proof thereof, to deduct the sum so allowed from any pay which may be due to such assessor; or the Suit may be Conmmissioner, as aforesaid, may direct a suit to be brought in any brougzht against him for therecov- court of competent jurisdiction against the assessor or assistant cry of the amount. assessor in default, for the recovery of the amount wilfully and corruptly allowed, as hereinbefore mentioned. Penalty for do- SEC. 24. And be it further enacted, That if any person or pering business without lUicense. sons shall knowingly exercise or carry on any trade or business, for the exercising or carrying on of which trade or business a license is required, without taking out such license as is in that behalf required, he, she, or they shall, for every such oflenee, 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 im prisonment for a term not exceeding two years. Auctioneer's Ii- SEC. 25. And be it firther enacted, That no auctioneer shall be tcense limited to authorized, by virtue of his license as such auctioneer, to sell any the district where granted. goods or other property in any other district than that in which the license shall have been granted; but lawyers, physicians, sur geons, or dentists, having taken out a license as such, shall not be required to take out any additional license in consequence of practising their profession within or beyond the limits of the dis trict where licensed. Licenses may SEC. 26. And be it further enacted, That, upon the removal of be transferred to other premises. 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 .84 AMENDMENTS TO EXCISE TAX. act to which this act is an amendment, it shall and may be lawful for the person 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 specified 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 of any fresh license or payment of any additional duty, or any fee thereupon, for the residue of such term, and until the expiration thereof: Provided, always, That a fresh entry of the premises at which such 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. SEC. 27. And be it further enacted, That any person who shall named1 artices nae nschedoffer for sale, after the thirtieth of September, eighteen hundred and ile c offered for sixty-three, any of the articles named in Schedule C of the act to s'le3,afteru Stehave which this act is an amendment, whether the articles so offered are stamps affixed imported or are of foreign or domestic manufacture, shall be deemed thereto. 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, prepar- Proprietary ar. ations, compositions, perfumery, and cosmetics, intended for export- tile rtinteonded fory exportation may ation, as provided for in section one hundred and nine of the act to be manufactured in bonded warewhich this act is an amendment, in order to be manufactured and hLouses. 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 nriot less than half required by the regulations of the Secretary of the Treasury from persons allowed bonded warehouses, class two. Such goods, when mann- Mayberemoved without excise or factured in such warehouses, may be removed for exportation, under ithtp dutytie or 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, 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 mate. rials, 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 and excise duty. Articles and materials so to be used may be transferred from Articles used in any bonded warehouse in which the same may be, under such regu- such m~aufacture exempt from lations as the Secretary of the Treasury may prescribe, into any stamp and excise bonded warehouse, class two, in which such manufacture may be duty. conducted, and may be used in such manufacture, and when so Imported maused shall be exempt from stamp and excise duty, and the receipt iduitys.exemptfr 85 AMENDMENS TO EXCISE TAX of the officer of the revenue in charge shall be received as a voucher for the manufacture of such articles. Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper 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 manufac ture 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 any article manufactured in said bonded warehouse, class two, shall be taken therefrom except for exportation, under the direction of the Officer of the proper officer of the customs having charge thereof, whose certificustoms in charge of warehouse to cate, describing the articles by their marks, or otherwise, the quangive certificate tity, the date of importation, and name of vessel, with such addi upo removal. tional particulars as may from time to time be required, shall be -* ~ received by the collector of customs 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 Manufacturerto supervision of an officer of the customs, and at the expense of the bear expenses. manufacturer. Articles exempt SEC. 29. And be it further enacted, That spokes, hubs, felloes, from duty. grindstones, coke, silver bullion, rolled or prepared for platers' use exclusively; materials for the manufacture of hoop skirts exclu sively, and unfitted for other use, (such as steel wire, rolled, tem pered, or covered, cut tapes, and small wares for joining hoops together;) spindles, and castings of all descriptions, when made exclusively for instruments, articles, or machinery upon which duties are assessed and paid, shall be exempt from duty; and all Manufactured goods, wares, and merchandise, and articles made or manufactured articles, where the from materials which have been subject to and upon which internal Increased value does not exceed 5 duties have been actually paid, or materials imported upon which per cent., exempt from duty. 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 five per centum ad valorem, shall be, and hereby are, exempt from duty. Cloths dyed, SEC. 30. And be it further enacted, That on all cloths of silk, printed, or pre- cotton, or other material, dyed, printed, bleached, manufactured, or pared into other fabrics, which prepared into other fabrics, which were removed from the place of were rem oved manufacture prior to the first of September, eighteen hundred and from place of manufacture prior to sixty-two, or which have been or shall be imported, the duty or tax Sept., or halbe of three per centum shall be assessed only upon the increased value been or save proly the imported, to be as- thereof: Provided, further, That whenever the duty has been as sessed only on in creased value. sessed, 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 first of September, eighteen hundred and sixty-two, or which were imported prior to the passage of this act, and which have been dyed, printed, bleached, manufactured, or otherwise prepared into other fabrics, since the said first of September, eighteen hundred and sixty-two, the Com missioner 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 other wise prepared. b6! AMENDMENTS TO EXCISE TAX. SEc. 31. And be it further enacted, That the Commissioner of authCormimszesionreer authorized to reInternal Revenue, subject to the regulations of the Secretary of the fund duties illeTreasury, shall be, and hereby is, authorized to remit, refund, and galy collected. pay back all duties erroneously or illegally assessed or collected, and all 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 of lMaardfoi,&, oil, lubricating oil, and linseed oil shall be subject to the provi- subject to act rosions of the act to which this is an amendment, relating to dis- latingtodistillers. tillers of spirituous liquors, and designed for the purpose of ascertaining the quantity produced, so far as the same may, in the judgment of the Comrmissioner 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 Provisions of act to which this act is an amendment, in relation to returns by semanufactu. 75, rerslative to manufacturers, to manufacturers, and the payment and collection of duties upon man- apply also to proufactured articles, enumerated in sention seventy-five of said act, shall be, and hereby are, made applicable to the producers of articles which are also mentioned in said section, and on which taxes are levied. SEC. 34. And be it further enacted, That there shall be desig- Inspectorsof to baco to be designated by the collector in every district where the same may be nated byo ollector. 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, and who shall be entitled to receive such fees as may be fixed and prescribed Fees. by said Commissioner. And all manufactured tobacco shall, before the same is used or removed for consumption or sale, be inspected and weighed by an inspector, 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 and 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 fraudulent marking of any Penalty for package of tobacco, and for any fraudulent attempt to evade the iaudulent markduties on tobacco, so inspected, by changing in any manner the g. package or the marks thereon, shall be the same as are provided in relation to distilled spirits by existing laws. That manufactured Quantity and t o b a c c o may be removed from the place of manufacture for the quality tedo befrc as certained bofore purpose of being exported, after the quantity and quality to be so removing. 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 owner thereof having given bond to the United States, with sufficient sureties, in the manner and form and under regulations to be prescribed by the Commissioner 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 ond; and all the provisions relative to the exportation of distilled spirits in bond, contained in the act to which this is an amendment, as far as the same may be applicable, shall be applied to the exportation of tobacco in bond; Provided, however, That nothing 87 AMENDMENTS TO EXCISE TAX. herein contained shall be considered to apply to snuff, fine-cut to. bacco, or cigars. Evidence of ex- SEC. 35. And be it further enacted, That the evidence of ex plertatiobene to enf portation to entitle to benefit of drawback under the act to pro tetbeeiof tofdrawback. te po drawback vide internal revenue to which this act is an amendment, and the rules and regulations pertaining thereto, shall be the same as those which are now or may be required to entitle the exporter to bene fit 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 emolu ments 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 men tioned; the ascertaining and certifying such duties; the taking and cancellation of required bonds; the charge of all export entry ofEx ipaying drade papers for benefit of drawback and officers' returns thereon, and of backs to be un- certificates in proof of the landing of such exports abroad: Providchanged. ~anged. ed, That nothing herein contained shall be construed to change or modify the existing mode of paying the drawbacks and debentures allowed by the laws before referred to. Manner of Pay- SEC. 36. And be it further enacted, That the assistant treasurer ing collectors and assessors of Cali- of the United States at San Francisco is required, under such infornia, Oregon, & structions as the Commissioner of Internal Revenue shall prescribe, l~evada Territories. to audit, allow, and pay the accounts for services of the collectors and assessors of California, Oregon, and Nevada Territory, subject to the revision of the said Commissioner. Act to take ef- SEC. 37. And be it further enacted, That this act, except where feet from date of passage. otherwise 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 ex isting laws shall extend to and be in force, as modified, for the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, pro vision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in, and re-enacted by, this act. Drawback on SEC. 38. And be it further enacted, That from and after the cordials and li- quors manufac- date when this act takes effect, there shall be an allowance or tured hbolly orn part of dollmestin drawback on cordials and other liquors manufactured wholly or in spirits. 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 Secretary of the Treasury may think reasonable, not exceeding five per centum of the amount of duty so paid, the amount to be ascertained in the manner and under the regulations prescribed in section one hundred and sixteen of the act to which this is additional, and the same to be subject to all the provisions of said section applicable thereto: Provided, That no such allowance shall be made unless the value of the spirits 88 AMENDMENTS TO EXCISE TAX. used in such manufacture shall exceed one-half of the whole value of the article manufactured as aforesaid. GALUSHA A. GROW, Speaker of the H[ouse of Representatives. SOLOMON FOOT, President of the Senate pro temnpore. Approved March 3, 1863. ABRAHAM LINCOLN. 89 DECISIONS ON THE EXCISE TAX. No. 1. The general principle of the Excise Law is. that each particular manufacture is taxed for its value, though materials used in its production are, in themselves, manufactures on which a duty has been previously paid. This is true of shoes made from taxed leather, of engines made from iron, on which a tax has been paid, &c., &c. Where a manufacturer has goods on hand at the place of manufacture, but has not taken out a license, nor kept his factory in operation since September 1st: such goods are subject to duty whenever sold or removed from the place of manufacture. No. 2. CONCERNING THE TANNING OF LEATHER. A tanner who receives hides from other parties, (owners,) upon an agreement to tan the same by the piece, or by the pound, may remove the tanned leather, without inspection, to such owners, whenever it is ready to go forward; having first.obtained and filed at this office the written certificate of the Assessor and Collector of the District in which the tannery is situated, that in their judgment such removal will not be prejudicial to the just administration of the Excise Law: Provided, that every tanner so removing tanned leather, shall make a monthly return to the Assessor of the District, of the number and weight of the sides or pieces of leather so removed: and provided, that he shall furnish to the Assessor, monthly, the Inspector's certificate of the weight and quality of the leather so removed during the preceding month, and that the tax shall be paid in the District where the tannery is situated. No. 3. IN REFERENCE TO TANNING LEATIIER AND MAKING SHOES. Tanning leather and manufacturing shoes are distinct branches of manufactures, and the product of each must be taxed, though the same person may be engaged in both branches of business. ... DECISIONS ON THE ]EXCISE TAX. The cutting of soles, however, as subjecting the material to no new process affecting its quality, may be considered as part of the shoemaking, and exempt as such from taxation as a separate manufacture. Finished or curried upper leather made from rough leather, upon which the tax has actually been paid, is not subject to any additional tax in consequence of such finishing or currying. No. 4. IN REFERENCE TO THE PLACE WHERE A MANUFACTURER'S LICENSE SHOULD BE TAKEN OUT AND THE TAX PAID. A manufacturer's license should be taken out in the District where the manufactory is situated. The taxes must also be paid to the Collector of the same District. Goods sent by a manufacturing establishment to its agent, are regarded as still in the factory. In such case the tax is due when the goods are sold, or removed from the Agent's hands. No. 5. IN REFERENCE TO GOODS PRINTED SINCE AUGUST 31ST, UPON CLOTHS MANUFACTURED PREVIOUS TO SEPTEMBER 1ST. Goods printed since August 31st, upon cloths manufactured previous to September 1st, on which no duty or tax has been paid, are liable to assessment upon the present value of the goods. The provision of Set. 75, authorizes an assessment upon the increased value only when the duty or tax shall have been paid before the cloths were so prepared or printed. Manufacturers of rubber, oil, and other cloth, using goods on which the tax has been paid, are liable to taxation only upon the increased value. No. 6. REGULATIONS IN REGARD TO THE TAX UPON MANUFACTURES PRO DUCED SINCE THE 81ST DAY OF AUGUST, AND DELIVERED UNDER CONTRACTS OF SALE, MADE PRIOR TO THE lsT OF JULY LAST. The manufacturer will pay the duty upon such goods, without regard to the fact of such contract. The manufacturer will be authorized to collect of the purchaser the amount of the taxes so paid, whenever satisfactory proof shall be furnished to the Commissioner of Internal Revenue that the contract was made prior to the 1st day of July last, and in good faith, between the parties, and towards the Government, and that the taxes properly assessed upon such goods or manufactures, have been actually paid by the seller. A manufacturer of any article for the Government must pay the tax as though he were selling to an individual No. 7. IN REFERENCE TO MANUFACTURERS OF CLOTHING. When persons receive from a manufacturer of clothing, whether in the same town or at a distance, garments to be made, and, when finished, to be returned to 91 DI)ECISIONS ON THE EXCISE TAX. the manufacturer or owner as aforesaid, such persons may not be required to pay the tax of 3 per cent. on the value thereof: Provided, that at the request of the Assistant Assessor they make out a list subscribed and sworn; which list shall contain the quantity of garments so made up, during each month, and as near as may be, the value thereof; together with the name and residence of the person for whom the labor has been performed. Such list shall be transmitted, by the Assessor receiving the same, to the Assessor of the District wherein the owner of the goods resides, or has his usual place of business, to the end, that the tax thereon due, under the excise laws, may be paid in the district where the actual owner's place of business is situated. No. 8. IN REGARD TO IRON CASTINGS. 1st. All castings which are so well known, and so generally used, as to have * a commercial value, must be taxed as manufactures when sold or removed. 2d. Other castings made upon special order of a machinist, but which are not known to the trade as manufactures in themselves, are exempt, not being manu factures within the contemplation of the law. Where a person makes castings only, he must pay the tax thereon. If, how. ever, he manufactures castings, and uses them himself in the manufacture of other articles, the tax can be assessed only on the last. The right to levy the tax depends upon the fact of sale, or removal for sale or consumption. No. 9. IN RELATION TO PARTNERSHIPS. Section 6 provides that any number of persons carrying on business in co-partnership may be licensed to transact such business at the place, and in the manner specified in the license. In order that one license will avail for several persons or members of a firm, the Assessor must be satisfied: 1st. That a legal and bona fide partnership exists, and not merely an arrangement or understanding by which to evade the full effect of the License Law. 2d. That the parties have a place of business, and only one place, which is common to all. 3d. That the alleged members are mutually responsible for the acts of each other, and that they jointly share the benefits and suffer the losses of a common business. 4th. That the parties, on no occasion, transact business on private account in the branch for which the firm purports to have been organized. No. 10. IN REFERENCE TO LAWYERS, &c. A lawyer having taken out a license to practise law in a certain State, for one year, will not be permitted to remove (with the design of permanently locating) to another State, and practise his profession there, without having first taken out a new license in the State to which he may have removed. If, however, the office from which the lawyer removes be taken by another lawyer, his license might be made available to the new comer, under Sec. 63. A lawyer licensed to practise law in a certain State, may, however, go into 92 DECISIONS ON TIHE EXCISE TAX. another State, or into another county of the same State, on a temporary employ. ment to argue a cause, or to give advice to clients, without being required to take out a license in such State or county. A lawyer who displays a sign at his residence and transacts business there, as well as at his office, must take out two licenses. If a person holds out to the public by words, deeds, or writing, that he is engaged in any kind of business requiring license, he must take license therefor, although the business in question may not be his chief or exclusive occupation. No. 11. IN REFERENCE TO MARKET-MEN, AND OTHER DEALERS. Generally the business of one who keeps a stall in the market is that of a retail dealer. There are exceptions, however. The Assistant Assessor and Assessor must judge in each case. If the dealer sells chiefly or entirely to consumers, though he may often sell in the original packages, he should be classed as a retail dealer. If, on the other hand, his sales are generally in the original packages, or if it is his occupation to sell to those who buy to sell again, or if this part of his business is considerable, so much that he depends upon and procures stock with reference to it, he should be classed as a wholesale dealer, even though he sells at retail. The law contemplates sales at retail by wholesale dealers. A dealer who sells soap, candles, starch, tea, or other articles, by the original package, or salt by the wagon load, &c., &c., to consumers, is not a wholesale dealer under the law, but if he sells to those who sell again, he will be required to have a wholesale dealer's license. A furniture dealer who sells a bureau, sofa, or table, to customers for their own use, whether in the package in which he received it or not, is not a wholesale dealer. No. 12. IN REFERENCE TO COLLECTORS OF RENTS. A person engaged in settling an estate, who collects rents, merely as an incident thereto, and not as an occupation, is not liable to a license as a Commercial Broker. If, however, he in any way indicates his readiness to engage in such business, and accepts it whenever offered, then he is liable to a license tax, under Sec. 64, item 14. The amount of business actually done is not conclusive evidence upon the point. The main inquiry is, is it the person's occupation "to purchase, rent, or sell real estate for others?" Nor is it necessary that he should be engaged exclusively in this employment. No. 13. IN REFERENCE TO BROKERS AND BANKERS. It is impossible to lay down an arbitrary rule by which to test a man's business, and decide whether he is a broker or a banker. The law is explicit. Assistaut Assessors must exercise their best judgment, with the facts of each case in view. Parties who feel aggrieved can appeal to Assessors. If an attempt were made to decide in advance, such a decision would confuse the judgment of the local officers, rather than aid it. 7 93 I DECISIONS ON THIE EXCISE TAX. No. 14. CONCERNING BANKS, TRUST COMPANIES, AND SAVINGS INSTITUTIONS. Section 82 of the Excise Law requires the managers of all banks, trust companies, and savings institutions, under whatever style or name known or called, to withhold three per centum from all payments on account of any dividends, in scrip or money, declared due and payable after September 1, 1862, to stockholders or depositors, and make return and payment thereof, with three per cent. of all sums added to surplus or contingent fund, to the Commissioner of Internal Revenue. It is desirable that returns shall be made as often as once in three months; but where dividends are only declared at regular periods of the year, and a statement rendered to that effect, no return will be required at any other time. When making return, the dates of the previous and present dividend must be inserted, that the whole year may be accounted for. The tax is to be assessed upon all divisions of profits after September 1st, without regard to the time or mode in which they were acquired. The whole amount of dividend is subject to the tax, although it may exceed the net earnings. Interest paid to depositors is to be considered as a dividend, of which return will be made quarterly, commencing October 1, 1862; but the first return will only include payments of interest due and payable after September 1, 1862. The company may assume the tax, provided the government receives its due proportion — the amount paid to stockholders or depositors being J-9o of the sum upon which the 3 per cent. is estimated. Blanks will be furnished upon application, which must be duly filled, and sent to this office. The amount of tax should be deposited with the nearest United States Assistant Treasurer, or designated depositary, and his original certificate therefor sent with the return; but, if more convenient, payment may be made by draft or in Treasury notes. No. 15. IN REGARD TO RECTIFIER'S LICENSE. 'The basis for calculating the amount of license duty that a Rectifier of Liquor is subject to, under the Internal Revenue Law, is, the number of barrels or casks, contairiing not more than 40 gallons each, produced by the process of rectification; and not on the quantity of proof liquor used. Rectifiers will keep a record of the quantity of liquor produced, and will be required to make a monthly return of the same to the Assistant Assessor, subscribed and sworn, and to pay the amount of license tax accrued thereon, when required by the Collector. No. 16. IN?REFERENCE TO EXPORTATION OF DISTILLED SPIRITS AND COAL OIL. Distilled spirits may be removed from the place of manufacture, for the purpose of being exported, or for the purpose of being re-distilled for export; and refined coal oil may be removed for the purpose of being exported, after the quantity of oil or spirits so removed shall have been ascertained by inspection, according to the provisions of the Excise Law, upon and with the written permission of the Collector (see form No. 31) of the District, without payment of the tax thereon, previous to such removal. The owner thereof having first given bonds (Form No. 32) to the United States, with sufficient sureties in at least double the amount of said duty, to export said spirit or oil, or pay the duties thereon within a period not exceeding ninety days, from the date of said bond 94 DECISIONS ON THE EXCISE TAX. This bond must be given by the owner of the spirit or oil, whether distiller or otherwise, and must be executed to the satisfaction of the Collector before the spirit or oil is removed from the premises, where distilled or manufactured. When a bond for export has been given and a permit granted, the spirits or oil may be exported from the specified port, without the intervention of the Collector, under the Excise Laws, at such port. No. 17. IN REGARD TO TIlE MANUFACTURE OF ALCOHOL FROM WHISKEY, DISTILLED AND REMOVED FROM THIE PLACE OF MANUFACTURE PRIOR TO SEPTEMBER 1ST, 1862. Alcohol manufactured from whiskey, distilled prior to Sept. 1st, 1862, and on which an excise tax has not been paid, will be subject to a duty of three per cent. ad valorem. No. 18. IN REFERENCE TO SALE OF LIQUORS. Alcohol, or spirituous liquors of any kind, can only be used by an Apothecary in cornpounding medicines. When sold otherwise, he will be required to take license as a dealer. A license to wholesale liquor, confers no authority upon the party holding such license to retail liquor. Nor does a license to sell liquor authorize the sale of any other kind of merchandise. No. 19.. IN REFERENCE TO COAL OIL DISTILLERS. (BONDED WAREHOUSE.) The owner or owners of any coal oil distillery may erect a warehouse, at his or their own expense, of materials to be approved by the Collector of the District. Said warehouse, when approved by the Collector, is hereby declared a bonded warehouse of the United States, to be used only'for storing coal oil; add to be under -the custody of the Collector or his deputy. The duty on the oil stored in such warehouse, shall be paid when, and as the oil is sold, or removed from such warehouse for sale. No. 20. IN REFERENCE TO DISTILLATE, (GRANTING PERMITS TO REMOVE, &c.) 1st. Collectors may grant permits to producers of coal oil, not refined, and known as "Distillate," to remove such distillate from the place of production for the purpose of refining the same elsewhere, upon condition that the producer or owner first give bonds, to the satisfaction of the Collector of the District where the same is produced, that the distillate shall be so refined, and the tax or duty thereon paid to the Collector of the District, where the same shall be refined. Provided, however, that the oil, when refined, may be bonded for exportation, under the regulations relating to the exportation of coal oil. 2d. It shall be the duty of Collectors and Deputy Collectors, before granting a permit for the removal of distillate, to cause the casks containing the same to be marked in such mannei that they may be identified; and the permit shall contain 1 95 DECISIONS ON THE EXCISE TAX. an accurate description of such marks, and a copy of the permit shall be trans. mitted to the Collector of the District to which the distillate is to be removed. No. 21. INTERPRETING SECTION 77, IN RELATION TO CARRIAGES, YACHTS, BILLIARD TABLES, AND PLATE. Sec. 77. The phrase "any person or persons owning, possessing or keeping any carriage, yacht, and billiard table," is to be interpreted as referring to three different classes of owners, viz.: Such as possess any carriage; and as a second class, such as possess any yacht; and as a third class, such as possess any billiard table. There is nothing in the wording of the law referring to plate, that could lead to the inference that the tax upon it is to be made contingent upon the keeping of a carriage, yacht, or billiard table. The tax of ten dollars upon billiard tables kept for use, as provided in Schedule A, does not apply to billiard tables kept for hire, and subjected to a license tax in Section 64, Article 20. The phrase, "kept for use," employed in reference to silver plate, is construed to except silver plate or ware "kept for sale," and also that which is in possession of a family, or its members, as souvenirs or keepsakes. The plate properly taxable, is that which has been purchased for the use of the family, or has been presented to the family, as a part of the household furniture, and as such is kept for use, whether for ornament or actual service. In the execution of the law, assessors are directed to allow owners of silverware to have the same weighed, and to make report thereof. No. 22. IN REFERENCE TO SHIP AND BOAT BUILDING. Vessels and steamers that are built and launched in the ordinary manner, are eKempt from taxation. Several of the articles of which the vessel is composed are considered as manufactures, and will be subject to duty. Nails, engines, copper, cordage;, &c., will pay duty as manufactures, when removed from the place of manufacture. If produced by the builder of the ship, he is to be treated as a manufacturer of such nails, engines, &c., and to be taxed upon the product. Boats propelled by oars are regarded as manufactures. There may be vessels that would not be included in either of the specified classes, whose classification cannot be anticipated, and which must be assigned to one class or the other, according to the facts. No. 23. DEFINING WHO MUST HAVE A PEDDLERP'S LICENSE. Dealers in ice, who supply customers from carts and wagons, collecting their bills monthly or at the end of the season, do not require a peddler's license for such carts and wagons, although occasional small sales of ice are made by such drivers. They do not travel from place to place for the purpose of 8ellkng but to deliver what has been previously sold. The same rule applies to milk wagons, grocer's wagons, baker's and butcher's carts, used to deliver what was previously purchased or contracted for. It does not apply to bread, meat, and fish carts, 96, DECISIONS ON THlE EXCISE TAX. dealers in fruit and vegetables, owned or hired and run for the purpose of selling (peddling) their contents ifrom house to house. A farmer who sells the products of his own farm, by travelling from house to house, is not a peddler; but a person who buys and sells, as an occupation, and does his business while travelling from house to house, or place to place, must take license as a peddler. IN REFERENCE TO PHOTOGRAPHERS. Photographers may be allowed to travel from place to place, under license as photographers. Each license in this case should state the place of residence of the photographer, and should specify that he is to travel. No. 24. IN REFERENCE TO WHERE THE LICENSE OF VESSELS SHALL BE TAKEN OUT. The license of steam and sailing packets, as provided in Section 64, Article 11, must, in all cases, be taken out, and the tax paid by the person or firm having the care or management of the steamer or vessel specified in the law, at the principal terminus or landing thereof, whether such person or firm be known as owner or agent. No. 25. IN RELATION TO NEWSPAPERS. If weekly, tri-weekly, and daily newspapers are published in one office by the same parties, and are composed principally of the same matter, though the matter in them may differ to some extent, there can be no doubt that they are to be regarded as one paper, and are liable to taxation, if their combined circulation exceeds two thousand copies. No. 26. THE RETURNS OF RAILROADS OF TIIEIR RECEIPTS FOR TRANSPOR TATION, &c. The returns of Railroads of their receipts for the transportation of passengers, should be made at their principal office or place of business. Where several roads are so united as to have but one office, the return may be made on the entire line at such office-although some of the roads may be located wholly or in part within other collection districts. Tlhe per centage is to be paid by railroads on receipts from transportation of troops, as well as from any other class of passengers. No. 27. IN REGARD TO AUCTIONEERS. A regularly licensed auctioneer can sell the goods of a licensed dealer in such dealer's store; but he cannot sell the goods, wares, &c., of an unlicensed dealerI who is subject to a license tax, at his (the dealer's) place of business, without being subject to the penalty.' 97 DECISIONS ON THE EXCISE TAX. An actioneer can sell such goods at are not usually included in the stocks of dealers, wherever such goods may be situated, without taking special license therefor. No. 28. STAMP TAX ON EXPRESS RECEIPTS. The item marked "Express," on page 89 of the Excise Law, was not intended to embrace the freight business of railroads and ordinary wagoners, but is limited to persons who are express carriers, and not merely common carriers, under the law. The distinction is very well known in practical business. The express carrier is usually expected to take the parcel, box or bundle, from the house or place of business of the consignor to the house or place of business of the consignee, while a railway company receives and delivers goods only at its own stations. In the absence of specific language in the statutes, authorizing the broader construction, I must hold, that persons and companies engaged in transporting goods over the country, as such business is usually performed by railway corporations, are not liable to the payment of a stamp tax, upon the receipt given for such goods. I am also of opinion, that the first item in Schedule B, does not include such receipts for freight as are usually given by railway companies. A receipt is no doubt, in a technical sense, an agreement or contract, but in the ordinary use of language, this close construction does not hold. Had Congress intended to include receipts, it would have been easy to have so provided in plain language. No. 29. IN REGARD TO INSURANCE COMPANIES. 1. Each insurance policy, whether fire or marine, must be stamped. 2. An open policy will require but one stamp, where the risks, entered under such policy, are all upon property shipped by, or consigned or belonging to the policy holder. 3. Whenever certificates, or other evidences of insurance, are issued by the holder of an open policy, every such paper must bear an appropriate insurance stamp. 4. Whenever an Insurance Company refunds to the holder of an open policy, any part of the premium, because the policy has not been used in full, the amount so refunded may be deducted from the premium received during the quarter, and the tax to the Government may be paid upon the remainder. Provided, that this regulation shall not apply to money so refunded, on which the tax to the Government shall not have been previously paid. 5. Dividends paid by mutual Insurance Companies, in scrip or money, to the insured, upon expiring or expired policies, are subject to the tax of three per cent., under Sec. 82. 6. The agents of Insurance Companies, located within the United States, are not, in consequence of such agency, Commercial Brokers, nor do they appear to be taxable under the law. Foreign agents are taxable under Sec. 85. No. 30. IN REGARD TO STAMPS UPON INSTRUMENTS. In stamping promissory notes or other instruments requiring stamps, under the provisions'of the Excise Law, two or more of a smaller denomination may be 98 I DECISIONS ON THE EXCISE TAX. used in numbers sufficient to amount to the sum of the stamp required: Provided, that they are of the kind denominated for the kind of instrument to which the stamps are applied. CERTIFICATES. A stamp will be required upon every certificate which has, or may have, a legal value in any court of law or equity. Certificates, warrants, orders, and drafts, by one State officer upon another, for the purpose of carrying on the Internal business of the Government, are not subject to a stamp tax. The same rule applies to the certificates, orders, &c., of County, City, and Town Officers. Messages transmitted by Telegraph and Railroad Companies over their own wires, on their own business, for which they receive no pay, are not taxable. No. 31. EXTRACT FROM AN ACT PASSED AT THE SECOND SESSION OF THE 37TH CONGRESS, CHAPTER 163, SECTION 24; APPROVED JULY 16, 1862; RELATING TO THE VALIDITY OF UNSTAMPED INSTRUMENTS EXECUTED PREVIOUS TO JANUARY 1, 1863. SEc. 24. And be itfurther enacted: That in the ninety-fifth section of the act entitled, "An act to provide internal revenue to support the government, and (to) pay interest on the public debt," approved July first, eighteen hundred and sixtytwo, be so amended, that no instrument, document or paper made, signed or issued prior to the first 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. Provided however, that no 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 thereof 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. No. 32. IN REFERENCE TO HEARING OF APPEALS BY ASSESSORS. Assessors are not to give fifteen days to each county, but only so much time after the expiration of the notice as may be necessary. Quite likely a day or two may suffice, as in some counties there may be no appeal. The hearing will be summary and brief. Counsel should not be allowed in ordinary cases to argue matters at length. No. 33. IN REFERENCE TO PRODUCE DEALERS. Persons buying produce, butter, eggs, &c., and forwarding the same to wholesale or commission merchants, to be sold by them, are not subject to a license tax in consequence of such buying; provided, they buy for themselves. But if they buy for others, they are liable to the license, as Commercial Brokers. 99 DECISIONS ON THE EXCISE TAX. NURSERY-MEN AND TREE DEALERS. Nursery-men are required to take out licenses, as wholesale or retail dealers, as the case may be; and tree dealers, who buy to sell again, if they peddle their trees, must take out licenses as peddlers, and also as dealers, if they have places of business. No. 34. CONCERNING TEE AFFIXING AND CANCELLING OF EXCISE STAMPS ON DOCUMENTS, ETC. SEC. 94, of the excise law requires, "That on and after the first day of October, certain stamp duties shall be collected on all instruments, matters and things, as described in schedule, marked B." SEc. 95, provides: "That if any person or persons shall make, sign, or issue, or cause to be made, signed or issued, any instrument, document or paper, of any kind or description whatsoever, without the same being duly stamped for denoting the duty imposed thereon, or without having thereupon an adhesive stamp to denote said duty, such person or persons shall incur a penalty of $50.00: and such instrument, document or paper, shall be deemed invalid and of no effect." It seems to me perfectly clear, that by the provisions of Sec. 95, the person who makes, signs and issues the instrument, is the only person who is authorized to affix the stamp required by the law; and the person who makes, signs and issues, etc., without affixing the stamp, incurs the penalty as aforesaid, and is liable to prosecution therefor, and the instrument or document is invalid in consequence of such neglect. SEc. 99, provides: " That the person using or affixing the stamp, shall write thereon the initials of his name, date, etc." Other portions of the law impose penalties upon persons who receive documents or articles subject to stamp duty from the person who makes, signs, and issues them, without being duly stamped, etc. I am therefore of the opinion that a faithful compliance with the requirements of the provisions of the excise law, demands: First: That all papers subject to stamp tax, shall have the stamp affixed before the same is issued. Second: That the stamp so affixed must be cancelled in the manner prescribed, by the party making, signing, or issuing (in other words, executing,) the instrument, document, or paper. Hence, the receiving of an unstamped paper is a violation of the law. The attaching and cancelling of a stamp on a document so received, is also unlawful, and the cancellation of a stamp on a paper (otherwise lawfully issued), by other than the party executing the paper to which the stamp is affixed, is equally improper. The only exception that exists in the law to the above ruling, is in the case of a 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, in which case the acceptor or acceptors, shall, before paying or accepting the same, place thereupon a stamp, indicating the duty upon the same, as provided by Sec. 101, of the excise law. GEORGE S. BOUTWELL, Commissioner of Internal Revenue. No. 35. IN REFERENCE TO LIFE INSURANCE POLICIES. All life insurance policies are subject to stamp duty, when the policy is con 100 *':,:" <,+ DECISIONS ON THE EXCISE TAX. ditional that the assured is to pay a certain sum annually, or at any other stated period: receipts for such payments are not subject to stamp duty. If the policy has expired by limitation, or by non-fulfilment of the conditions of the assured, renewal or revival of the policy, in whatever form made, will be subject to stamp tax. Permits or agreements, by which the terms of a policy are varied or changed in any respect, are subject to stamps as agreements. No. 36. BY TIE COMMISSIONER OF INTERNAL REVENUE RELATIVE TO TIE TAX ON THE MANUFACTURE OF CLOTHING. The Commissioner of Internal Revenue having heard the arguments of counsel in regard to the liability to taxation under the excise law of persons engaged in the manufacture of clothing, makes the following statement and decision for the guidance of assessors and collectors. The arguments submitted have been directed to two points: First: Thlat clothing, under the law, is not a manufacture, and consequently not subject to tax. ation. Secondly: If a manufacture, and subject to taxation, the tax should be levied upon the increased value only, over the value of the materials, on which taxes have been previously levied and paid. It is claimed, that had Congress intended to tax clothing, its importance is such that it would have been mentioned among the articles enumerated in the 75th section. It is, however, to be considered that only a limited number of articles, subject to taxation under the law, are thus enumerated. The enumeration is limited to articles produced, as distinguished from those which are manufactured; to those manufactures which are peculiar in character; to preparations which cannot be strictly classed either as productions or manufactures; and to manufactures, productions, and preparations on which Congress saw fit to impose specific duties, or exceptional rates of ad valorem duties. Following the enumeration is a provision sufficiently broad in language to include every variety and form of manufactures not otherwise specially provided for. It is in these words: "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 three per centum ad valorem." It is claimed that the material or materials of which clothing is made are not enumerated nor covered by the phrase, "or of other materials." This inrterpretation does not seem to be justified by the language of the provision, nor is it sustained by the general policy of the law. As leather is the material of which shoes are made, or paper the material of a variety of manufactures, so cloth may properly be regarded as a principal material in the manufacture of clothing, arid as such is covered by the phrase, "or of other materials," in the section of the law before referred to. It would also be a reasonable construction of the provision under consideration to say that the tax of three per cent. ad valore2nm is to be levied upon all manufactures of which "cotton " is the material, of which "wool" is the material, of which "silk" is the material, of which "worsted" is the material, " wholly or in part; "and so on through the list of articles enumerated in the statute. This construction would cover clothing, as it is a manufacture of which cotton, and wool, and silk, and worsted, wholly or in part, are the ultimate materials of which it is composed. But using the language of the statute as the same language is used in daily business, it seems altogether reasonable to speak of cloths of the various sorts as the materials of which clothing is manufactured. Hence, upon either construction of this provision of the law, clothing must be regarded as a manufacture-and as subject to an ad valorem duty of three per cent. 101 DECISTONS ON TI-E EXCISE TAX. The proviso on which the claim is made to rest, that the tax should be assessed only on the increased value of the clothing over the value of the articles used, on which a tax may have been previously paid, is in these words: "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 three per centum shall be assessed only upon the increased value thereof." A sufficient objection to this view is, that the proviso treats of cloths as fabrics; and provides for a tax on the increased value of such cloths, as " fabrics," when they have been sujected to the process of dyeing, bleaching, printing, or manufacturing. In the language of commerce and trade, cloth is a fabric, but a coat is not. Under this proviso, white cloths may be dyed and printed, brown cloths may be bleached, oil cloth, India-rubber cloth, or enamelled cloth, may be manufactured or prepared, and the manufacturer be liable to taxation for the increased value of his product over the value of the basis, or primary manufacture, on which the tax shall have been previously paid. This construction appears to give reasonable and adequate scope to the language employed; and this proviso being an exception to the general policy of the law, which is to tax each distinct manufacture at its full commercial value, no broader construction can properly be made. It is, then, the decision of the Commissioner, that clothing is a manufacture, and subject to taxation at the rate of three per cent. ad valorem, the value to be returned by the manufacturers, or estimated by assessors in the manner pointed out by the statute. It was represented by parties and counsel, that the work of manufacturing is generally performed by persons who are not the owners of the materials, and who receive the garments cut, and return them completed to the owners. Upon this statement it was suggested that those who performed the larger part of the manual labor should be regarded as the manufacturers. This view does not seem to be warranted by the law. It is the general fact, that the manufacturer does not contribute any considerable portion of the manual labor needed in the branch of business which he pursues. Indeed, in every important branch of manufacturing industry, the manufacturer furnishes only the capital and business capacity nlecessary for the support and management of the business. There seems to be no reason why the operative employed in the manufacture of a coat should be regarded as the manufacturer, which would not apply with equal force to the weaver of cloth in a mill. It is sufficient to say that the construction asked for, if applied to every branch of manufactures where reasons of equal force could be urged, would render the execution of the law, in the collection of taxes upon manufacturers, exceedingly difficult, if not impossible. The decision upon this point, then, must be, that the manufacturer is he who furnishes the materials, the money, and the skill employed in the management of the business. Assessors and collectors will be further guided by printed decisions Nos. five and seven. No. 37. IN REFERENCE TO TIlE TAX ON CARPETS AND CURTAINS. Carpets and curtains, when prepared by dealers in those articles, upon special orders, to suit specified rooms and windows, are not regarded as manufactures, nor liable to taxation as such. No. 38 IN REFERENCE TO SAILS. Sails, when made upon order and to suit a particular vessel, are not regarded as manufactures within the meaning of the Excise Law, and they are consequently exempt from duty. 102 DECISIONS ON THE EXCISE TAX. No. 39. IN REFERENCE TO THE TAX ON DIAMONDS AND EMERALDS. The tax on diamonds and emeralds, when previously cut and prepared for setting, will be assessed only on the value of the setting. No. 40. REGULATION RELATING TO AGENTS OF MANUfACTURERS. The word "agent," as used in the 74th and 75th sections of the Excise Act, is construed to mean either a person who is the exclusive agent of a manufacturer, or any person or firm selling goods on commission, designated by a manufacturer as his agent for the sale of his manufactures. In all cases the manufacturer will be required to make known, to the Assessor or Assistant Assessor of the District, the name and place of business of the agent so designated. Whenever a manufacturer of agricultural implements appoints or authorizes an agent or agents to sell such implements at wholesale, at places other than the place of manufacture, such agent or agents will not be required, as authority for such sales, to take license as dealers or peddlers. If, however, such agent or agents shall sell such.implements at retail, license will be required under section 64, article 5, or article 27. No. 41. IN RELATION TO PUBLISHERS. Publishers of printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications, are liable to assessment as dealers. If the sales of a publisher are to those who buy to sell again, or if this part of his business is considerable, so that he procures stock and arranges his business with reference to such sales, he should be classed as a wholesale dealer, even though a portion of his sales is to those who buy for their own use. A publisher of a newspaper requires a dealer's license to sell his papers upon the premises; but no license is required by a publisher who disposes of his papers exclusively through a commission house. Subscriptions received at the office, and the delivery of the papers by mail or otherwise, is regarded as a sale upon the premises. No. 42. RELATING TO THE BUSINESS OF JOB PRINTERS, LITHOGRAPHERS, ANDI ENGRAVERS. The articles produced by job printers, lithographers, and engravers, which are made upon specific orders, and which are not known as articles of commerce, are exempt from duty as manufacture. Job printers, engravers, and lithographers, whose business is confined to the production of articles covered by the foregoing rule of exemption, are not liable to assessment for license as manufacturers. 103 DECISIONS ON THE EXCISE TAX. No. 43. IN REFERENCE TO DRAFTS DRAWN BY BANKS AND BANKERS, AND THEIR LIABILITY AS BROKERS. Whenever an incorporated bank, or other bank legally authorized to issue notes as circulation, (mentioned in paragraph I of section 64,) has, in the ordinary course of business, accumulated funds at other places than that in which the bank is situated, such bank may draw against such funds, and sell such drafts without thereby being liable to take license as a broker. This regulation will also apply to licensed bankers. Incorporated banks, as well as licensed bankers, doing the business described in paragraph 13, of section 64, will be required to take the license prescribed in said paragraph; it being understood that selling drafts, in the manner and for the purpose above stated, is not considered as "' dealing in exchanges relating to money," within the meaning of said paragraph. No. 44. IN REFERENCE TO TELEGRAPHIC MESSAGES. Telegraphic despatches or messages sent from an office without the United States to an office within the United States, are not subject to stamp tax, provided the message be transmitted direct to its final destination. If received at an office within the United States and repeated to another office within or without the United States, the stamp must be affixed and cancelled by the operator at the office where the message is repeated. No. 45. IN REFERENCE TO CLAIM AGENTS. Persons who hold themselves out to the public as prepared to prosecute claims against the Government in any of the Executive Departments, whether such claims are actually prosecuted by them personally or by their correspondents, are required to take out license as claim agents under the 33d article of the 64th section of the Excise Law. No. 46. IN REGARD TO MANUFACTURERS AND EMPLOYEES UNDER THiE PROyISO TO SEOTION 73. Where one party furnishes 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, whether the parties are in the same or in different places, the party so employed may not be required to pay the tax on the value thereof: Provided, That at the request of the assessor or assistant assessor, the party employed shall make out a list, subscribed and sworn; which list shall state the number or quantity of the goods, wares, and merchandise or articles manufactured, made, or finished, during each month, as may be required by law in each case, and, as near as may be, the value thereof, together with the name and usual place of business of the party for whom the labor is performed. If the parties have their usual places of business,in the same district where the list is made out, then the tax due 104 DECISIONS ON THE EXCISE TAX. thereon shall be assessed to the party for whom the labor is performed. But if the parties have their usual places of business in different districts, then the assessor receiving such list shall transmit it to the assessor of the district wherein the party fi)r whom the labor is performed has his usual place of business, to the end that the tax due on such list may be paid by such party. No. 47.' WHIAT CONSTITUTES A CATTLE BROKER. A person who buys cattle to stock his own farm, and by keeping them thereon adds materially to their value, cannot be considered a cattle broker. If, however, it is his business to buy and sell, without making material additions to the intrinsic value of the animals, he is liable to taxation as a cattle broker. The profits of the former, if any, are those of a producer; the profits of the latter, if any, are those of a trader: and this distinction may be deemed a test of the question,. " Who is a cattle broker within the meaning of the Excise Law?" No. 48. IN REFERENCE TO MANUFACTURERS OF CIGARS. When persons are employed by tobacconists or dealers in cigars, whether in the same town or at a distance, to manufacture cigars, and for this purpose receive tobacco from their employers to be made into cigars, which, when finished, are returned to the employers aforesaid, such persons may not be required to pay the duties on the value thereof: Provided, That, at the request of the assessor or assistant assessor, they make out a list, subscribed and sworn; which list shall state the number of cigars so made during each month, and, as near as may be, the value thereof, together with the name and residence of the person to whom the cigars have been returned. If the said employer, to whom the cigars are returned resides, or has his usual place of business in a district different from that in which the list is made out, then the assessor receiving such list shall transmit it to the assessor of the district where such employer resides or has his usual place of business, to the end that the duties due thereon, under the Excise Law, may be paid by the employer. But if the parties live in the same district, the assessor will assess the amount due on such lists to the employer. No. 49. DEFINING THE PLACE OF MANUFACTURE. Whenever, previous to September 1, 1862, goods, wares, or merchandise shall have been made by persons who were not the owners of the materials, the premises where such goods, wares, or merchandise were made shall be regarded as the place of manufactures No. 50. IN REFERENCE TO TAX ON HATS AND BONNETS. When, according to the usages of trade, at the time of the passage of the Excise Law, hats and bonnets were sold without trimming, persons, whose business it is to trim such hats and bonnets, will not be regarded as manufacturers. 105 DECISIONS ON TIE EXCISE TAX. No. 51. IN RELATION TO SEALS, STAMPS, AND DIES. If a die-sinker or engraver cuts names, or designs upon seals, stamps, or dies brought to him by others, he does not thereby become liable as a manufacturer; and where he furnishes the seal, stamp, or die, but cuts it for a specific purpose, so that it would be of no special value to any one but the owner, he is not therefore a manufacturer under the law. When a person makes and sells, or removes for sale, general seals, stamps, or dies, which possess a commercial value, then he must take a. license and pay a manufacturer's tax. No. 52. RELATIVE TO LICENSE FOR BUILDINGS USED AS THEATRES, &o. The owners of any edifice erected and fitted for dramatic or operatic represent tations, plays, or performances, must take license under section 65, article 17, if the edifice is used for such representations, plays, or performances. No. 53. IN REGARD TO YARNS AND THREADS. In order that yarns or threads may be exempted from duty as manufactures, the manufacturer must satisfy the assessor that such yarns or threads were manufactured and sold or delivered exclusively for knitted fabrics, or for weaving, or spooling. (Sections 69 and 75, Excise Law.) When yarn or thread is delivered to a merchant or dealer for sale, it cannot be presumed that the articles will be sold by him exclusively for knitted fabrics, or for weaving or spooling; and in such cases the yarns or threads are, prima facie, manufactures, and therefore subject to duty. No. 54. CONCERNING CLAIMS FOR TAXES IMPROPERLY PAID. Claims for taxes improperly paid under the Excise Law, may be made to the Commissioner of Internal Revenue through the collectors of the respective districts, supported by the affidavits of the claimants, and the certificate of the assessor under whose direction the taxes were assessed. No. 55. IN REGARD TO MANUFACTURERS OF CABINET WARE, AND MANUFAC. TURERS AND DEALERS IN FURNITURE. Looking-glass and picture frames are manufactures, and subject to tax as such; but merely placing the mirror or picture in the frame does not.constitute a new manufacture, nor render the article liable to additional taxation. Furniture finished, with the exception of oiling, waxing, painting, or varnishing, on which the excise duty has been paid, shall not be subject to additional taxation in consequence of such oiling, waxing, painting, or varnishing. The mere addition of a marble slab to tables, or other furniture, is not construed as the production of a new manufacture, provided the taxes on the material have been paid. When all the different parts of a piece of furniture are got out, shaped and finished, ready to be put together, and the tax is paid on the piece of furniture as a whole, the putting together of the different parts will not be considered a manufacture. Mattresses are a manufacture, and liable to taxation as such. If the finishing room where the painting, oiling, &c., is done, is distinct from 106 DECISIONS ON THE EXCISE TAX. the place of manufacture, and cannot properly be considered a part of the factory, but is the place of sale, then a dealer's license will be necessary. No. 656. CONCERNING MANUFACTURES OF STONE, MARBLE, AND SLATE. 1. Under the provision of section 75 of the Excise Law, by which building stone is declared not to be a manufacture, it is held that stone designed for buildings, whether rough, hewn, or carved, is not subject to taxation; provided, that articles manufactured from stone, marble, or slate, such as fireplaces and mantelpieces, even though designed for particular buildings, but which are of such a nature that they might be introduced into the commerce of the country as articles of traffic, are subject to a tax of three per cent. ad valorem. 2. Other manufactures of stone, marble, or slate, which are recognized as articles of traffic, are subject to a tax of three per cent. ad valorem. It is the duty of assessors and assistant assessors, to apply these rules to cases as they arise. Gravestones and monuments, made to order, from rough material, by plans, designs, or drawings submitted with the order, are not manufactures under the Excise Law, and are exempt from taxation: provided, That no monuments or gravestones shall be considered as made to order which are wrought farther than the block or slab before the order is given. At No. 57. RELATIVE TO BREWERS. Under the 51st and 64th sections of the Excise Law, any manufacturer of beer, lager beer, or ale, may sell the same at the place of manufacture, in quantities of more than three gallons at one time to the same purchaser, without being required to take a license as a wholesale dealer in liquor. Any manufacturer of beer, lager beer, or ale, who owns or hires a depot or warehouse for the storage and sale of such beer, lager beer, or ale, in a collection district other than that in which his manufactory is situated, and who shall have obtained a permit for the removal of such beer, lager beer, or ale, agreeably to the provisions of the 51st section of the Excise Law, may sell such beer, lager beer, or ale, of his own manufacture, removed as aforesaid, at such depot or warehouse, in quantities of more than three gallons at one time, to the same purchaser, without being required to. take a license as a wholesale dealer in liquors. Nothing herein contained shall be construed to authorize the sale at such depot or warehouse of any beer, lager beer, or ale, not removed from the place of manufacture in the manner prescribed by the said 51st section, or of any distilled spirits, wines, or fermented liquors not manufactured and removed as aforesaid. No. 58. IN RELATION TO PRODUCERS OF ARTICLES NAMED IN SECTION 75. Producers, whose products are enumerated and taxed in the 75th section of the Excise Law, are not required to take license as dealers for the sale of such products upon the pretamises where produced. 107 DECISIONS ON THIE EXCISE TAX. No. 59. AS TO WHAT CONSTITUTES A COMMERCIAL BROKER. Persons who merely collect rents, but who neither purchase, rent, nor sell real estate for others, do not, by such act, become commercial brokers; but when they purchase, rent, or sell real estate for others, they must take a commercial broker's license. The question of fact must be decided in each case by the assistant assessor, from whose decision an appeal may be taken to the principal assessor, as in other cases. No. 60 IN REGARD TO SHOOKS. The 75th section of the Excise Law, which provides that staves, hoops, and heading shall not be regarded as manufactures, within the meaning of the act, applies only to those articles in the rough, or when prepared and sold as staves, or hoops, or heading. Shooks, considered as hogsheads, barrels, or similar packages, taken to pieces for greater convenience in packing, are subject to a duty of three per cent. ad valorem as a manufacture "not otherwise provided for." Whenever lumber is cut, planed, matched, tongued and grooved, or bevelled, and thus or otherwise prepared for dimension boxes, or other packages, whether it is used on the premises where prepared or sold in the market, it should be considered a manufacture, and taxed as such. No. 61. CONCERNING THE TAX ON SUGARS. Refiners who melt or refine sugar, are subject to a tax of one-fifth of a cent a pound on the refined sugar produced, known as "stove dried" or "hard sugar" in the various forms of loaf, lump, or crushed, granulated or pulverized. The molasses and the "soft" or "coffee sugar" produced, are not taxed, being considered as the residuum of the refining process. Refiners who refine or make sugar from molasses are subject to a tax of onefifth of a cent per pound on the sugar produced. The molasses produced is not taxed, being considered as the residuum of the refining process. No. 62. IN RELATION TO THE TAX ON MANUFACTURED TOBACCO. When manufactured chewing or smoking tobacco is put up in packages of tin foil, paper, or other wrapping material, for consumers, the cost of such material shall first be deducted from the gross amount of sales of such tobacco before the tax on the same is levied; and in ascertaining the weight of tobacco sold, the weight of the wrappers shall also be deducted. The owner of the tobacco, rather than the person who performs the labor, is regarded as the manufacturer of snuff, and the tax in such cases should be paid by the owner, in accordance with the principle laid down in Decision 46, concerning manufactures. The manufacturer of cigars may deduct the cost of the boxes from his returns of sales, as the tax will be levied upon the net rather than the gross receipts. I 108 DECISIONS ON THE EXCISE TAX. No. 63. IN RELATION TO THE TRANSFER OF SHARES BY STOCKHOLDERS. Any written authority, in whatever form drawn, made by a stockholder in a corporation, for the transfer of shares in such corporation, is regarded as a power of attorney; and as such is subject, under Schedule B, to a stamp duty of twenty five cents. No. 64. CONCERNING THE EVIDENCE TO BE SUBMITTED TO THE COMMISSIONER OF INTERNAL REVENUE BY PARTIES WHO CLAIM DRAWBACK. FIRST. The certificate of the Collector of Internal Revenue, that the internal revenue tax upon the goods exported has been paid, which certificate shall, when possible, particularly describe the goods by their marks or otherwise, their quantity, the rate of the tax, whether it is specific or ad valorem, the amount of duty imposed, and the name of the manufacturer or producer whp paid the same. SECOND. The certificate of the collector, or other competent officer of the customs, to the effect that the goods, upon which the drawback is claimed, have been exported, which certificate shall also particularly describe the goods by their marks or otherwise, and shall set forth their quantity, the date of shipment, name of vessel, the port to which they were exported, and the name of the exporter. THIRD. The affidavit of the party making the claim, or other competent person, setting forth that the goods upon which the claim for drawback is made, are the identical goods upon which the internal revenue tax has been paid, as certified by the collector of internal revenue; that the said goods have been exported at the time, and in the manner stated by the custom-house officer; and, also, the amount of the drawback claimed, and that the party making the claim therefor, is justly entitled thereto. The affidavit must be executed before a notary public, or a magistrate having a seal; or, if executed before a justice of the peace, there must be a certificate from a proper officer, that such person is duly authorized to administer oaths. The evidence required, where parties desire the cancellation of bonds given for export, is similar to that contained in the second and third items of the foregoing. No. 65. CONCERNING INSURANCE COMPANIES. Section 82 of the Excise Law requires all fire, marine, life, inland, stock, and mutual insurance companies of the United States and Territories, under whatever style or name known or called, to withhold three per cent. of all payments on account of any dividends, in scrip or money, declared due and payable after September 1, 1862, to stock Qr policyholders, and to make return and payment thereof, with three per cent. of all sums added to surplus or contingent fund, to the Commissioner of Internal Revenue. Section 84 requires all insurance companies, (except life,) and all associations and individuals making insurance, including all agents of foreign insurance companies, on the first day of October, 1862, and on the first day of each quarter thereafter, to render an account to the Commissioner of Internal Revenue of all insurance made, renewed, or continued, or endorsed on any open policy, for the quarter thenpreceding, and to pay a duty of one per centum on the gross amount received therefor. The returns under both sections of the law will be required quarterly, commencing October 1, 1862. 8 109 DEClISIONS ON THE EXCISE TAX. But where dividends are only declared at regular periods of the year, and a statement rendered to that effect, no return will be required at any other time. When the return is made, the dates of the previous and present dividend must be inserted, that the whole year may be accounted for. Blanks will be furnished upon application. The following directions should be observed in making out statements: The gross receipts for premiums and assessments are understood to mean all cash receipts, whether under the name of premiums, perpetual deposits for insurance, or in payment of the whole or in part of premium notes. Whenever any portion of the premium is refunded to the holder of an open policy, because the policy has not been used in full, the amount so refunded may be deducted from the premiums received during the quarter, and the tax paid upon the remainder: provided, that this shall not apply to money so refunded on which the tax to the government shall not have been previously paid. The tax upon the dividends of life insurance companies will not be deemed due until such dividends are payable. Besides the regular divisions of profits to stockholdersc all premiums or deposits returned must be considered as dividends to policyholders, from which three per cent. will be withheld, and return and payment thereof made to this office. The first return of tax on premiums and assessments is required from July 1 to September 30, 1862, both days inclusive. The first return of tax on dividends and addition to surplus, will be,upon such payments thereof as are due and payable from September 2d to September 30th, both days inclusive. The company may assume the tax, provided the government receive its due proportion-the amount paid to stock or policyholders being i" of the sum upon which the tax is estimated. It is desirable that the amount of tax due should be deposited with the nearest United States Assistant Treasurer, or designated depositary, and his original certificate therefor sent with the return. But if more convenient, payment may be made by draft or in Treasury notes. No. 66. CONCERNING RAILROAD COMPANIES. Section 81 of the Excise Law requires the managers of all railroad companies to withhold three per cent. from all payments due after September 1, 1862, of interest on bonds and other evidence of indebtedness, or coupons representing interest, or dividends in scrip or money, and to make return and payment thereof to the Commissioner of Internal Revenue. The company may assume the tax, provided the government receives its just proportion-the amount paid to stock or bondholders being T? of the sum upon which three per cent. is estimated. Returns and payments are to be made quarterly, commencing October 1, 1862; but the first statement will only include such payments of interest, coupons, and dividends as were due in the month of September, after the 1st instant. Blanks will be furnished on application to this office, which must be duly filled and returned, whether any tax has accrued or not. It is desirable that the amount of tax should be deposited with the nearest Assistant Treasurer of the United States or Designated Depositary, and the original certificate therefor sent with the return; but, if more convenient, payment may be made by draft or in Treasury notes. 110 DECISIONS ON THE EXCISE TAX. No. 67. IN REFERENCE TO ERRONEOUS ASSESSMENTS. Where a tax has been erroneously assessed, and the list transmitted to the collector and to this office, the tax not having been paid, the assessor may certify to the collector the fact of such erroneous assessment, and the party so assessed may be relieved therefrom. The collector will hold such certificate as his voucher, and transmit the same to this office with his quarterly account. No. 68. CONCERNING LICENSES TO DEALERS ON VESSELS, RAFTS, &a. Assessors may assess, as dealers, those persons who sell commodities from vessels, boats; or barges, or who sell logs and lumber in rafts, and make tte usual report to the collectors, together with the name, if any, of the vessel employed.* The licenses will be prepared in conformity to such return. Application for license should be made, and the license should be issued, in the collection district where the licensee resides. No. 69. CONCERNING THE TAXABLE VALUE OF GOODS SOLD AT PLACES OTHER THAN THE PLACE OF MANUFACTURE. In estimating the duties upon articles manufactured, when removed and sold at any other place than the place of manufacture, there shall be deducted from the gross amount of sales the following items, viz.: Freight from the place of manufacture; storage; insurance; and commissions actually paid. When the articles are sold by the manufacturer, an allowance may be made for the expenses of sale not exceeding the usual commissions upon the same, or similar, articles at the place of sale. No. 70. RELATIVE TO STAMPS REQUIRED UPON CERTIFICATES OF STOCKS IN CORPORATION. Whenever the officers of a corporation receive satisfactory evidence that any person, persons, or party have become stockholders in such corporation, and shall make in the books thereof the requisite entries, showing that such person, persons, or party have become stockholders, and shall make and sign a certificate or certificates thereof,; it shall be the duty of such officers to affix to every such certiiecaLe the appropriate revenue stamp; the expense thereof to be paid by the person, persons, or party for whose use or benefit;such certificate or certificates are made and signed. No. 71. CONCERNING THE TAXATION OF MANUFACTURES. Any article known to commerce as an article of traffic which is produced by hand or machinery, must be regarded as a manufacture and subject to a tax, unless specially exempted by law. ill DECISIONS ON THE EXCISE TAX. Whenever articles are manufactured without special order and for general sale, the presumption that they are articles of trade is so strong, that no amount of proof can rebut this presumption so as to exempt the manufacturer from the payment of tax. - When articles are made upon order, then an inquiry must be instituted for the purpose of ascertaining whether such articles are known to the commerce of the country, or, if offered for sale, whether purchasers could be found. If either of these conditions should be established, the manufacture would be liable to tax. If, however, it should appear that the articles produced are not known to trade, and could not be sold if offered to the public, they would then be exempt from taxation as not being manufactures within the meaning of the law. No. 72. CONCERNING MARINE ENGINES. A marine engine, which is built into and forms part of a steamboat, steamship, or other vessel propelled by steam, is not regarded as a manufacture, and therefore is not subject to tax under the Excise law. Yet articles may be used in the structure thereof which, having a distinct commercial character, are in themselves manufactures.' If the builder of a marine engine is himself the manufacturer of an article used in the structure of the engine- as, for instance, a steam pump or copper pipe-he becomes liable, as a manufacturer, to pay the tax on such article whenever it is removed for sale or consumption. No. 73. IN RELATION TO RETURNS BY OWNERS OF STEAMBOATS. Any person or persons, firms, companies, or corporations, owning or possessing, or having the care or management of any steam-vessel for the transportation of passengers, shall include in the returns of the gross amount of receipts, as required by section 80, all sums received for lodging, including receipts for the use of berths and state-rooms. When, according to the custom of any such steam-vessel, the expenses of board or other items are included in the charges made for transportation, the assessor of the district-shall make the proper assessment and allowance therefor. No. 74. IN REGARD TO SLAUGHTER-HOUSES, AND THE LIABILITY OF OWNERS THEREOF. Every person or firm having a place where the business of slaughtering animals for sale is carried on, must be held responsible for the returns required by sections 78 and 79 of the Excise Law. If, at such place, parties are permitted to slaughter animals named in said sections, by such permission they become the agents or employees of the owner for that particular purpose, but the principal alone is responsible for the duties levied upon animals so slaughtered. The assessor or assistant assessor will, however, receive the required lists from such agents, or employees, whenever the requisite facts are within their knowledge provided always, that animals slaughtered by any person, for his own consumption, need not be included in the returns, as such are exempt from duty. 112 o DECISIONS ON THE EXCISE TAX. No. 75. IN REGARD TO STAMPS UPON INSTRUMENTS. In stamping promissory notes, or other instruments requiring stamps, under the provisions of the Excise Law, two or more of a smaller denomination may be used in numbers sufficient to amount to the sum of the stamp required. A stamp will be required upon every certificate which has, or may have, a legal value in any court of law or equity. Certificates, warrants, orders, and drafts, by one State officer upon another, for the purpose of carrying on the internal business of the Government, are not subject to a stamp tax. The same rule applies to the certificates, orders, &c., of county, city, and town officers. Messages transmitted by Telegraph and Railroad Companies, over their own wires, on their own business, for which they receive no pay, are not taxable. CONCERNING THE AFFIXING AND CANCELLATION OF EXCISE STAMPS. SEC. 94, of the Excise Law, requires, " That on and after the first day of October certain stamp duties shall be collected on all instruments, matters, and things, as described in schedule marked B." SEc. 95 provides: " That if any person or persons, shall make, sign, or issue, or cause to be made, signed, or issued, any instrument, document, or paper, of any kind or description whatsoever, without the same being duly stamped for denoting the duty 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 shall be deemed invalid and of no effect." By the provisions of Sec. 95, the person who makes, signs, and issues the instrument is the only person who is authorized to affix the stamp required by the law; and the person who makes, signs, and issues, etc., without affixing the stamp, incurs the penalty as aforesaid, and is liable to prosecution therefor, and the instrument or document is invalid in consequence of such neglect. SEC. 99 provides: "That the person using or affixing the stamp shall write thereupon the initials of his name, date," &c., and this requisition must be observed, except in the case of bills of exchange drawn in foreign countries. Other portions of the law impose penalties upon persons who receive documents or articles subject to stamp duty from the person who makes, signs, and issues them, without being duly stamped, &c. A faithful compliance with the requirements of the provisions of the Excise Law demands: First; That all papers subject to stamp tax must be stamped before the same are issued. Second; That the stamp so affixed must be cancelled in the manner prescribed, by the party making, signing, or issuing (in other words, executing) the instrument, document, or paper, either by writing or printing the initials, &c. The fourth section of the act passed 25th December, 1862, is construed to exempt from duty those official instruments, documents, and papers issued or used by the officers of the United States Government, the duties on which, if paid, would be a charge upon the Treasury of the United States. This decision will apply also to official instruments, documents and papers issued or used by the officers of a State. In all cases of conveyance of real estate by deed, the stamps used must answer to the value of the estate conveyed. .. 113 DECISIONS ON THE EXCISE TAX. When the consideration is nominal, the value of the property conveyed is the measure of the stamp duty. When an estate that is encumbered by mortgage or deed of trust is conveyed, subject to the encumbrance, the stamp must answer to the valve of the equity, unless the payment of the mortgage debt is assumed by the grantor. WVhen two or more persons join in the execution of an instrument, the stamp to which the instrument is liable under the law may be affixed and cancelled by any one of the parties. No. 76. IN RELATION TO TOBACCO, CIGARS, SNUFF, &c. Representations have been made to this Office that parties who hold tobacco, and others who have been engaged in manufacturing cigars, are in the habit of making nominal sales of such tobacco at prices much below its present value, upon condition that certain quantities of cigars shall be received in payment, or in consideration therefor, at prices much below their value in the market; these and all similar transactions are a violation of the Excise Law, and Collectors and Deputy Collectors are authorized and required to seize tobacco and cigars which have been or are the subjects of such transactions, and proceed, under section 114 of the Excise Law, for the forfeiture of the same to the Government. The preparation of Maccaboy flour, or pulverized tobacco, is not regarded as a manufacture; but persons who prepare this article by pickling, sifting, and scenting, or by other processes, and sell the same, are regarded as manufacturers of snuff, and liable to taxation as suc. No. 77. IN REGARD TO THE MANUFACTURE OF PATENTED ARTICLES. Whenever a person is the owner of a patent, or of the right to manufacture a patented article, and employs other parties to make such patented article, the patentee or owner of the patent-right will be regarded as the manufacturer, and the tax will be assessed upon the sales as made by him or his agent. No. 78. CONCERNING VENDORS OF MAPS, BOOKS, PAMPHLETS, &o. Itinerant vendors of maps in any form, or of books or pamphlets, other than those exempted by the words of the Excise Law, must take out licenses as peddlers of the first, second, third, or fourth class, as the case may be. The practice of obtaining subscriptions to such books, pamphlets, or maps, and of delivering them and receiving the money therefor at the time of subscription or afterwards, is held to be peddling under the Excise Law. Peddlers must obtain licenses of Collectors of the Districts in which said peddlers respectively reside, and, under such license, they can pursue their occupation in any part of the United States not prohibited to them by local law. No. 79. AS TO ARTICLES REMOVED FOR CONSUMPTION OR USE. Whenever a manufacturer shall use, or shall remove for consumption or use, any articles, goods, wares, or merchandise, which-if removed for sale —would be ..I..; D': *~w,:: 114 DECISIONS ON THE EXCISE TAX. liable to taxation as manufactures, he shall be assessed on the saleable value of the articles, goods, wares, or merchandise so used, or so removed for consumption or use. It is not necessary, in order to render a manufacturer liable to taxation, under this decision, that the articles so removed for consumption or use should be removed from the premises, or even from the building in which they were made. No. 80. CONCERNING COUPONS OF BONDS ISSUED BY, OR IN AID OF, A RAIL ROAD COMPANY. When bonds are issued by a State, county, city, or town, in aid of a railroad company, whereof the interest is to be paid by the company, the government tax of three per cent. must be withheld, although neither bond nor coupon may express the liability of the company; such an arrangement being virtually an end)rsement of the company's bonds by the said State, county, city, or town. Whether the interest is paid by the State, county, city, or town, and received from the railroad company, or paid by the company directly to the bondholders, is immaterial. In either case, the managers of the company must account to the government for the tax. When bonds are issued by, or in aid of, a railroad company, the interest of which is made payable in a foreign country, such interest will not be subject to taxation under the 81st section of the Excise Law. No. 81. RELATIVE TO LEATHER TANNED, WHEN CURRIED OR FINISHED. Leather, tanned and removed from the place of manufacture prior to September 1st, is not liable to duty when curried or finished. All leather, whether damaged or sound, finished or curried in the interest of the parties who tanned the same, is subject to a duty of one cent per pound on the curried leather; provided, the specific tax had not been previously paid on the tanned'leather. No. 82. CONCERNING THE ASSESSMENiT AND COLLECTION OF TAXES WHERE THE LIABILITY EXISTED PREVIOUS TO MARCH 3, 1863. The act of the 3d instant, amending the Excise Law of July 1, 1862, will not relieve parties from payment of taxes previously assessed, or from liability to assessment in all cases where such liability existed at the time of the passage of the first named Act. No. 83. CONCERNING CUSTOM-MADE CLOTHING. The following provision of the amendments to the Excise Law, viz.: "Tailors, boot and shoemakers, milliners, and dressmakers, making clothing or articles of dress for men's, women's, or children's wear, to order as custom-work, and not for sale generally, shall, to the amount of one thousand dollars, be exempt from duty; and for any excess beyond the amount of one thousand dollars, shall pay a duty of one per centum ad valorem," is considered to apply to such clothing or articles of dress, for men's, worpen's, or children's wear, as are made upon personal order at the shop or place of business of the manufacturer by the person or persons for 115 DECISIONS ON THE EXCISE TAX. whom such articles are made or manufactured; and all clothing or articles of dress sold in quantities exceeding the ordinary personal wants of individuals, or in such quantity as to indicate that the purchaser intends to offer them for sale, will be subject to a duty of three per cent. ad valorem on the full amount of sales. No. 84. CONCERNING CANAL, CANAL NAVIGATION, SLACKWATER CORPORA TIONS, AND TURNPIKE COMPANIES. The 8th section of the amendment to the Excise Law, approved March 3d, 1863, requires the managers of all canal companies, canal navigation, or slackwater corporations, and turnpike companies, to withhold three per cent. from all payments thereafter due on account of interest on bonds and other evidences of indebtedness, or coupons representing interest, or dividends in scrip or money, and to make return and payment thereof to the Commissioner of Internal Revenue. When bonds are issued by a state, county, city, or town, in aid of either of the above companies, whereof the interest is to be paid by the company, the government tax of three per cent. must be withheld, although neither bond nor coupon may express the liability of the company; such an arrangement being virtually an endorsement of the company's bonds by the said state, county, city, or town. Whether the interest is paid by the state, county, city, or town, and received from the company, or paid by the company directly to the bondholders, is immate. rial. In either case, the managers of the company must account to the government for the tax. The payment of the tax may be assumed by the company, provided the following proportion is sustained: as 97 is to 3, so is the amount paid to stock or bondholders to the amount of tax due the government. Returns and payments are to be made quarterly, commencing April 1st, 1863; but the first statement will only include such payments of interest, coupons, and dividends as were due in the month of March, after the 3d inst. Blanks will be furnished from this office, which must be duly filled and returned, whether any tax has accrued or not. lt is desirable that the amount of tax should be deposited with the nearest United States Assistant Treasurer or Designated Depositary, and the original certificate thereof sent with the return; but, if more convenient, payment may be made by draft or in Treasury notes. REGULATION CONCERNING APPEALS FROM REVENUE OFFICERS. Whenever any person shall make a communication to this Office in the nature of an appeal from the action of an Assessor, or Assistant Assessor, in the discharge of his official duties, or for the purpose of obtaining an opinion as to the liability of the writer to taxation, such communication must first be submitted to the Assessor of the district, and his written assent obtained to the truth of the statements made in said communication, or the writer must certify that he has transmitted a copy thereof to the Assessor of the district either by mail or otherwise. The answer to the communication will be forwarded to the Assessor of the district. This regulation will be applied to correspondence touching the official action of Collectors and Deputy Collectors. 116 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. A x AGE 4 74 47 48 48 29 29 29 29 81 31 104 71 71 71 103 6 Absent persons, to present list to assessor within ten days after notice is given or sent by mail, and penalty for neglect,.. Administrators to pay tax in district where deceased resided, Advertisements inserted in newspapers, magazines, reviews, or any other publication, on gross receipts for,... Do., in newspapers denied the use of the mails,.. Do., all receipts for, to the amount of $1,000,... Do., in papers whose circulation does not exceed 2,000 copies, Agents to purchase or sell goods, cost of license,... Do., to seek wholesale orders for goods, cost of license,. Do., for ship owners, cost of license,... Do., Real Estate, cost of license,.... Do., Patent, cost of license,.... Do., Claim, cost of license,... Do., do. what license required,... Do., Insurance, cost of license,... Do., who are,...... Do., who exempt,.... Do., of manufacturers, who are,.. Agreements, for each sheet or piece of paper, on which written, stamp duty,.... Do., for the hire, use, or rent of any land, tenement, or portion thereof, if for a period of time not exceeding three years, stamp duty,.... Do., if for a period of time exceeding three years, stamp duty, Alcohol made from whiskey prior to September 1, 1862, Do., license required for selling except by apothecary,.. Ale, per barrel of thirty-one gallons, fi'actional parts of a barrel to pay proportionately (Amended),... Do. duty on per barrel,.. Alteratives, on each package of, the retail price or value of which does not exceed 25 cents, stamp duty,.. Do, on each package of, the retail price or value of which ex ceeds 25 cents andidoes not exceed 50 cents, stamp duty, Do., on each package of, the retail price or value of which ex ceeds 50 cents and does not exceed 75 cents, stamp duty, Do., on each package of, thl)e retail price or value of which ex ceeds 75 cents and does not exceed one dollar, Do., on each package of, the retail price or value of which ex ceeds one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of.... Amendments to excise tax, when to take effect,.. Animal oils, per gallon,.... Anodynes, on each package of, the retail price or value of which does exceed 25 cents, stamp duty,... Do., on each package of, the retail price or value of which ex ceeds 25 cents and does not exceed 50 cents, stamp duty, 3 per et. 10 per et. exempt. exempt. $50 00. 50 00. 56 00. 50 00. 10 00. 10 00. 50 cents. $1 00. 3 per ct. 59 9 95 95 21 80 61 62 62 62 1 00. 60 cents. 1 cent. 2 cents. 3 cents. 4 cents. 2 cents. 2 cents. 1 cent. 2 cents. 62 88 36 61 62 118 INDEX TO EXCISE TAX, AMENDMENTS) AND DECISIONS. TAX. PAGN 3 cents. 62 4 cents. 62 Anodynes, on each package of, the retail price or value of which ex ceeds 50 cents and does not exceed 75 cents, stamp duty, Do., on each package of, the retail price or value of which ex ceeds 75 cents and does not exceed one dollar, Do., on each package of, the retail price or value of which ex ceeds one dollar, for each and every 50 cents or fractional part thereof, over and above one dollar, an additional stamp duty of... Apothecaries' license not required in certain cases,.. Do., do. do. do. Do., when a license as wholesale or retail dealer has not been taken out, and where the annual gross receipts on sales ex ceed one thousand dollars, for license, Do., whose gross annual sales are less than one thousand dollars, require no license,.. Appeal not allowed in cases of fraudulent lists or under-valuation, Do., notice of time and place for hearing,.. Do., before whom made, and question at issue, . Do., to be in writing, and how made, Appraisements of value or damage, on each a stamp duty of. Architects, for license,.... Do., who are, Aromatic Snuff, on each package of, the retail price or value of which does not exceed 25 cents, a stamp duty of Do., on each package of, the retail price or value of which ex ceeds 25 cents and does not exceed 50 cents, a stamp duty of... Do., on each package of,'the retail price or value of which ex ceeds 50 cents and does not exceed 75 cents, a stamp duty of... - Do., on each package of, the retail price or value of which ex ceeds 75 cents and does not exceed one dollar, Do., on each package of, the retail price or value of which ex ceeds one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of... Articles not to be considered as manufactures,. Do., exempt from duty,.. Assessments, erroneous, how corrected, who liable to,.. Assessors for each district,.... Do., how appointed, may administer oaths,. Do., subdivide his district and appoint assistants,. Do., to take an oath,.. Do., certificate of, to be delivered to collector,. Do., penalty for not taking oath,... Do., when assessments are to be made, Do., how taxable persons and property may be found out, Do., duty when persons fail to make out a list,. Do., penalty on persons making fraudulent lists,.. Do., duty in case of fraudulent lists or under-valuation, Do., duty when persons notified fail or neglect to make out lists, Do., duty in case of non-residents,... Do., duty relative to lists of property owned in other distlicts, Do., two general lists to be made of persons liable to pay tax, and amount, Do., lists to be sent to the principal assessor within thirty days, Do., to advertise when lists may be examined,. D)., to keep lists open fifteen days,.. Do., to advertise time and place of hearing appeals,. Do., to submit lists to the inspection of all persons,.. Do., to determine appeals in a summary way, a Do., question to be decided by assessors on an appeal,.. Do., to re-examine and equalize valnations,.. Do., to give notice of an increase of valuation,... 2 cents. 62 32 70 $10 00. 31 31 4 6 6 6, 116 5 cents. 56 $10 00. 70 70 1 cent. 61 2 cents. 62 3 cents. 4 cents. 62 62 2 cents. 62 40 86 ,111, 115 1 1, 68 2 2 2 2 3 8 4 4 4 4 5 5 6 6 6 6 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. 119 Assessors to make lists of persons liable to taxation, and amount pay able,... Do., to make separate lists of non-residents. Do., to send lists to collectors, and penalty for neglect, Do., penalty may be remitted by commissioner,. Do., compensation of assessors,.... Do., in Oregon and California, and the Territories,. Do., other cases of compensation,... Do., other duties under act of 1861, Do., to receive abstract of books of distillers and brewers monthly, if desired,... Do., right to examine said books,.. Do., proceedings when persons apply for a license,. Do., to receive lists from manufacturers,.. Do., how to assess knitting thread,... Do., to assess duties in certain cases,... Do., to estimate gas,..... Do., to receive monthly report of auctioneers,.. Do., do. do. butchers,. Do., do. do. railroad companies,.. Do., do. do. steamboat captains,. Do., do. do. ferry boat owners,. Do., do. do. bridge keepers,. Do., to receive list of advertisements from publishers,. Do., to make return of neglect to report income,. Do., compensation of,..... Do., clerks of,..... Do., postage and stationery, Do., compensation to in California, Oregon, and the Territories, Do., corruptly approving accounts, penalty,.. Do., time for hearing appeals,.... Do., of California, Oregon, &c., how paid,. Do., assistant may perform duty of Assessors, and administer oaths, 68 Do., to render accounts to collectors,.. Do., how appointed,..... Do., to take an oath,...... Do., duties when they commence,.... Do., to notify absent persons,.... Do., duty when persons notified fail to make out lists,. Do., penalty for neglect to send lists to assessors. Do., to send lists to districts where persons reside,. Do., compensation of,.... Assignment of mortgage same stamp as the original paper,. Do., lease and policy of insurance,... Associations to make a list. &c.,..... Attorney, when no license required,..... Auctioneers, for license,....... $20 00. Do., not to sell at private sale,... Do., may sell for a licensed trader,.. Do., who are auctioneers,. Do., to make monthly returns to the assessors, and penalty for neglect,.,... Do., licenses confined to their district,. Do., whlere he can sell goods and for whom,... Auction sales of goods, merchandise, articles, and stocks, on gross amount of sales,...... of 1 per ct. Awnings, tax on and when exempt,... 3 per ct. B Bags, tax on and when exempt,. Band Iron. See "Iron." Banks, on all dividends, 'GE ?r 7 7 7 7 8 8 16 24 25 25 33 33 35 36 41 42 43 43 43 43 48 51 83 83 83 84 84 99 88 8,69 84 2 2 3 4 4 6 7 77 ,W 3 70 27 26 26 27 A1 84 97 41 72 . 8per et. 72 8 per ct. 45 120 INDEX TO EXCISE TAX, AMENDMENlTS, AND DECISIONS. TAX. PAGE 45 45 80 8 per ct. 80 94 Banks, to make semi-annual statement, Do., authorized to deduct the amount of tax from the dividend, Do., ho,w required to make returns,... Do., duty on profits,..... Do., how often to make returns,... Do., tax how to be assessed,.... Do., what considered as a dividend,. Bankers, 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 currency, and the same, or any part thereof, shall be paid or remitted upon the draft, check, or order, of such creditor, but which does not include incorporated banks, or other banks legally au thorized to issue notes as circulation, for,license, Bankers, when not liable as brokers,.... Banks anild Bankers, what license required,... Barks hereafter built,...... Bar Iron. See "Iron." Barytes, sulphate of, per 100 pounds, Beer, per barrel of 31 gallons, fractional parts of a barrel to pay propor tionately,...... Beer, duty on per barrel,.... Bend Leather, per pound,........ Benzine, or Benzole, per gallon,.... Bicarbonate of soda, per pound,.... Billiard Tables, for private use,... Do., for public use, each table, for license,... Do., tax on payable annually,... Billiard owners, how law interpreted,... Bills of Exchange (inlatnd) for the payment of any sum of money ex ceeding $20 and not exceeding $100, otherwise than at sight or demand, stamp duty of (amnended, see p. 76) Do., exceeding $100 and not exceeding $200,... Do., exceeding $200 and not exceeding $350,.. Do., exceeding $350 and not exceeding $500,... Do., exceeding $500 and not exceeding $750,.. Do., exceeding $750 and not exceeding $1,000,.. Do., exceeding $1,000 and not exceeding $1:500,.. Do., exceeding $1.500 and not exceeding $2,500,.. Do., exceeding $2,500 and not exceeding $5,000, Do., for every $2,500, or part of $2,500, in excess of $5,000,. Bills of Exchange (inland), exceeding $20, not payable at sight or on de mand, but at any time not exceeding 33 days,. Do., exceeding 33 but not 63 days,... Do., exceeding 63 but not 93 days,.... Do., exceeding 93 days but not 4 months,... Do., exceeding 4 months but not 6,... Do., exceeding 6 months, Bills of Exchange (foreign) drawn in, but payable out of the United States, if drawn singly, or otherwise than in sets of three or more, according to the custom of merchants and bankers, same as bill of exchange (inland). 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,.. Do., above $150 and not above $250,... Do., above $250 and not above $500,... Do., above $500 and not above $1,000.. Do)., above $1,000 and not above $1,500,... Do., above $1,500 and not above $2,250,. 3 Do., above $2,250 and not above $3,500,... Do., above $3,500 and not above $5,000,.. Do., above $5,000 and not above $7,500,... 94 94 $100 00. 27 104 104 2 per et. 73 10 cents. 37 $1 00. 21 60 cents. 80 1 cent. 89 10 cents. 36 5 mills. 37 $10 00. 42 5 00. 30 73 96 5 cents. 10 cents. 15 cent.4 20 cents. 30 cents. 40 cents. 60 cents. $1 00. 1 50. 1 00. 1 cent. 2 cents. 3 cents. 4 cents. 6 cents. 10 cents. 56 56 56 56 56 56 56 56 56 .57 76 76 76 6 76 76 8cents. 5Cents. 10 cents. 15 cents. 20 cents. 30 cents. 50 cents. 10 cents. 1$1 00. 57 57 57 57 57 57 57 57 57 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. 121 TAX. PAGE Bills of Exchange (foreign), &c., for every $2,500 or part thereof, in ex cess of $7,500,... 30 cents. 57 Bills of Lading for any goods, merchandise, or effects, to be exported from a-port or place in the United States to any foreign port or place, excepting the ports of British North Amer ica, a stamp duty of.. 10 cents. 57 Bill of Sale of a vessel, or any part thereof, when the consideration does not exceed $500, stamps denoting 25 cents to be affixed,. 25 cents. 77 Do., if the consideration is above $500 and less than $1,000, 50 cents. 77 Do., exceeding $1,000, for each additional $1,000 or any frac tional part thereof,.... 50 cents. 77 Bitters. See "Preparations." Boards are not to be'considered as a manufacture,... 40 Bolts, tax oII per ton,... * $2 00. 72 Bonds, auction sales of, on gross amount of sales,.. - of 1 per ct. Bonds for indemnifying any person who shall have become bound, or en gaged 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 account for money received by virtue there of, a stamp duty of.. 50 cents. 57 Do., of any description other than such as are required in legal proceedings Inot otherwise charged, a stamp duty of 25 cents. 58 Do., for tl,e payment of money, &c., to pay a duty upon every sum of $200, or any fractional part thlereof,. 10 cents. 77 Bone, manufactures of, wholly or in part, if not otherwise specified, ad valorem,.3...... 8 per ct. 40 Bonnets, the tax on, -.. 105 Books are not to be regarded as a manufacture,... 40 Boot and shoe makers, custom work under $1,000,... exempt. 73 Do., over $1,000,... 1 per ct. 73 Bottles, containing medicines, of which the maker claims to have some secret formula, or exclusive right for preparing the same, the retail price or value of which, contents included, does not exceed 25 cents, a stamp duty of. 1 cent. 61 Do., containing medicines, &c., thle retail price or value of which, contents included, exceeds 25 cents, and does not exceed 50 cents, a stamp duty of.. 2 cents. 62 Do., containing medicines, &c., the retail price or value of which, contents included, exceeds 50 cents, but does not exceed 75 cents,..... 3 cents. 62 Do., containing medicines, &c., the value of which, contents in cluded, shall exceed 75 cents, and shlall not exceed one dollar,.... 4 cents. 62 Do., containing medicines, &c., the value of which, contents in cluded, exceeds one dollar, for each and every 50 cents or fractional part thereof over and above one dollar, an addi tional stamp duty of.. 2 cents. 62 Bowling alleys, for each alley, duty for license,... $5 00. 30 Boxes, containing medicines, &c., same as "Bottles." Brass, manufactures of, if nt otherwise specified,. 3 per ct. 40 Breweries and distilleries may be inspected by the collector in the day time,.... 14 Do., penalty for refusal to admit him,. 14 Brewers, every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, who manufactures less than 500 bbls. per year, for license,. $25 00. 28 Do., who manufactures 500 bbls. and upward, per year, for li cense,.-..... - 50 00. 28 Brewers, to pay duty on ale, beer, lager beer, and porter,.. 22 Do., to keep a record of grain used, and quantity of fermented liquors made and sold,..... 22 Do., record open to inspection,.... 22 Do., render monthly accounts to the collector,... 22 Do., verified by oath,.... 22 122 IND TO EXCISE TAX A DM T AD DECIIONS. 12 2 iNDEX To i~xciSE, TAx, A FDME-TS, -AND) DE.CISIONS. TAX. PAGE 22 22 23 23 23 23 24 24 24 24 24 107! 80/ 80 40 3 per ct. 43 43 2 per ct. 73 3 per ct. 40 105 71 , 108 93 1 per ct. 41 $50 00. 29 50 00. 29 25 00. 29 29 10 00. 80 29 $25 00. 70 70 40 40 $10o00. 71 71 71 $5 00. 71 71 42 Brewers,to pay duties,... Do., removal for storage, how authorized,.. Do., original entries verified by oath,... Do., entries made by other persons verified,.. Do., penalty for neglect to make true reports,. Do., fine, seizure to be made within thirty d(lays, Do., ten per cent. for neglect to pay duties, added, Do., duties a lien, Do., may be collected by distraint,... Do., restored on payment of duties,... Do., furnish abstract of entries on books to assessors monthly, if requested,.... Do., how may sell without a license,... Do., barrels, fractional parts of,.... Do., when to make returns,.... Bricks are not to be considered as a manufacture,.. Bridges, toll, on gross receipts,...... Bridge keeper, to make monthly statemient,... Brigs, hereafter built,.... Bristles, manufactures of, not otherwise specified,.. Broker, Cattle, who is one,..... Broker, Commercial, cannot act under license of wholesale dealer,. Do., who is one,..... Do., how to decide if he is a banker, Brokers, auction sales by, of goods, wares, merchandise, articles, or things, on gross amount of sale,.. -' of Brokers, for license,...... Brokers, commercial, for license,... Brokers, land warrants (see Land Warrant Brokers),... Brokers, who require a br()ker's license,... Do., cattle cost of license,... Do., commercial, who require such a license,.. Builders, cost of license,.... D)., who are,.... Bullion, in the manufacture of silverware, is not to be considered a man ufacture,.... Bullion contracts, to purchase. See "Coin." Burning Fluid is not to be considered a manufacture,... Butchers, cost of license,..... Do., who are,...... Do., who exempt,.... Do., with carts, cost of license,... Do., need no license as peddlers,... Do., to report monthly to assessors,... C Calfskins, tanned, each,.... * Do., American patent,... p. Canal Boats, hereafter built,... Canal Ca)ipanies, tax on dividends of,... Calves, slaughtered, per head,... Candies. See " Sugar Candy." Candles, of whatever material made,. Cards, playing, per pack of whatever number, when the price per pa does not exceed 18 cents, Do., over 18 and not over 25 cents per pack,. Do., over 25 and not over 30 cents per pack,.. Do., over 30 and not over 36 cents per pack,.. Do., over 36 cents per pack, Do. whoever offers for sale after September 80, 1863, to regarded as a manufacturer, and they must be stamped tordingly,... . 6 cents. 39 5 per ct. 39 ~2 per ct. 73 8 per ct. 78, 116 . 5 cents. 42 3 per ct. 1 cent. 2 cents. 3 cents. 4 cents. 5 cents. 85 63 63 63 63 63 85 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. 128 TAX. PAGE 70 exempt. 102 $1 00. 41 2 00. 42 5 00. 42 10 00. 42 73 73 96 83 1 cent. 37 1 mill. 88 5 mills. 38 $1 50. 73 92 92 92 1 cent. 61 2 cents. 62 3 cents. 62 4 cents. 62 Carpenters, who exempt,...... 70 Carpets and Curtains, prepared for houses,.... exempt. 102 Carriages, &c., valued at $75 or over, including the harness, drawn by one horse,.. $1 00. 41 Do., drawn by two horses, valued at $75, and not exceeding $200,...... 2 00. 42 Do., exceeding in value $200, and not exceeding $600,. 5 00. 42 Do., exceeding $600 in value,..... 10 00. 42 Do., for hire or use, tax on the same,...73 Do., tax on, payable annually,..... 73 Do., owners, how law interpreted,.... 96 Cashier, authorized to be appointed,..... 83 Cassia, ground, and all imitations of, per pound,... 1 cent. 37 Castile Soap, valued not above 3- cents per pound, per pound,.. 1 mill. 88 Do., valued above 3+ cents per pound, per pound,.. 5 mills. 38 Castings, Iron, not otherwise provided for, per ton,... $1 0. 73 Do., taxed as manufactures when sold or removed, 92 Do., on order from a machinist, and unknown to the trade, are exempt,....... 92 Do., to be used by maker for other manufactures, are exempt, 92 Catarrh Snuff, each package of, the retail price or value of which does not exceed 25 cents, a stamp duty of... 1 cent. 61 Do., each package of, the retail price or value of which exceeds 25 cents, and does not exceed 50 cents, a stamp duty of. 2 cents. 62 Do., each package of; the retail price or value of which exceeds 50 cents, and does not exceed 75 cents, a stamp duty of. 3 cents. 62 Do., each package of, the value of which exceeds 75 cents, and does not exceed one dollar, a stamp duty of.. 4 cents. 62 Do., each package of, the retail price or value of which exceeds one dollar, for each and every additional 50 cents, or fi'ac tional part thereof, over and above one dollar, an addi tional stamp duty of..... 2 cents. 62 Cattle Brokers, cost of license,...... $10 00. 30 Do., who is one,..... 30 Do., do.,...... 105 Cattle, horned, exceeding eighteen months old, slaughtered for sale, each, 30 cents. 42 Do., under eighteen months old, per head,... 5 cents. 42 Do., slaughtered by any person for hisown consumption,. exempt. 42 Do., duty on slaughtered, per head,... 20 cents. 73 Do., slaughtered for own use, less than six,... exempt. 73 Cavendish tobacco, valued at more than 30 cents per pound, per pound, 15 cents. 87 Do., valued at any sum not exceedinlg 30 cents per pound, per pound (amended, see p. 73),.... 10 cents. 37 Cement, made wholly or in part of glue, to be sold in a liquid state, per gallon,...... 25 cents. 38 Certificate of stock in any incorporated company, stamp duty on each,. 25 cents. t8 Do., of profits, or any certificate (,r memorandum showing an in terest in the pro,perty or accumulations of any incorporated company, if for not less than $10, and not exceeding $50, stamp duty, 1..... 10 cents. 58 Do., of profits, &c., for sum exceeding $50,... 25 cents. 58 Do., any certificate of damage, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, stamp duty,. 25 cents. 58 Do., of deposit of any sum of money in any bank or trust com pany, or with any banker or person acting as such, if for a sum not exceeding $100, a stamp duty,.. 2 cents. 58 Do., for a sum exceeding $100, stamp duty,.. 5 cents. 58 Do., of any other descriptiol, than those specified, a stamp duty of 10 cents. 58 Do., of the weight of animnals, wood, coal, or other articles, exempt. 77 Do., of the record of a deed or other instrumpent, or the acknowl edgment or proof of the same,.... exempt. 77 Do when stamps required,..... 99 Do not specified,..... 5 cents. 76 i 124 INDEX TO EXCISE TAX) AMENDMENTS) AND DECISIONS. TAX. PAGE ip or other person ad any oter of age of huin D hun rrsons, ey at eman he exr pro $3 00. 5 00. 10 00. S$1 00. $3 00. 2 cents. 56 16' 1 cent. 87 $50 00. 30 3 $10 00 70 70 Do., what license required,... Clocks, tax on,...... Do., movements, tax on,. Do., do., made to run one day, each (amended),. Do., made to run over one day, each (amended),. Cloth, before it has been dyed, printed, bleached, or prepared i] other manner,... Do., after it has been dyed, duty assessed on increased Do., printed since August 31st, 1862, although manufar previous, to be taxed on present value,.. Do., tax paid by manufacturers,. Do., of silk, cotton, or other material, printed, or prepare other fabrics, removed from place of manufacture Sept. 1, 1862, or have been, or shall be imported, assessed only on increased value,... Do., decision on,.. Clothing, manufacturers of, for dealers, not taxed,. Clothing manufacture, tax on,... Do., made to order, under $1,000 exempt,.. Dlo., over $1,000,... Cloves, ground and all imitations of, per pound,... Coal, all mineral, except pea coal and dust coal, per ton, Do., taxes on coal mined on contracts made prior to July, to be paid by purchasers,... Coal oil distillers, each license,.... Coal oil may be removed for export, or redistillation, Do., bonds to be given,... Do., oath, amount of duties to exceed $300,. Do., duties to be paid when not exported,. Do., illuminating, refined, and all other bituminous subst used for like purpose,... Do., exportation of,... Do., distillers may have bonded warehouse,.. Do.) may have permits to remove distillate,;. Do., refined by the distillation of coal alone,, Do., refined, per gallon,.. 58 58 58 78 78 $10 00. 3 per ct. 3 per ct. 5 cents. 10 cents. 3 per ct. 3 per ct. 31 104 73 73 38 38 39 40 91 91 86 91 91 115 7373 37 36 72 30 20 20 21 21 36 94 95 95 36 86 8 cents. 8 and 10 cents. INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. TAX. PAGE 36 exempt. 36 1 cent. 37 8 mille. 87 75 75 76 76 1 2 1 2 2 2 3 3 8 8 8 9 9 9 9 9 9 10 10 10 10 11 11 11 11 11 12 12 12 12 13 13 13 14 14 14 14 15 15 15 82 16 17 20 24 24 81 69 Coil oil distillers subject to same provisions as distillers of spiritu ous liquors,..... Coal tar, produced in the manufacture of gas,... Cocoa, prepared, per pound,..... Coffee, ground, per pound, Coin, contracts for the purchase and sale of, to be performed after three days, shall be in writing or printed,... Do., rate of stamp duty, one half of 1 per cent. and interest, at 6 per cent.,.... Do., loans at par, subject to same duty as other loans,. Do., all other contracts void, and penalty,... Collection districts to be designated,.... Do., numberof,..... Collectors, how appointed,..... Do., number of,...... Do., bonds of, and powers of,... 4 Do., number of sureties,..... Do., responsible foar deputies,.... Do., may collect all the taxes in his district,.. Do., duty on receiving lists from assistant assessors, give re ceipts, &c.,.. Do., to advertise when and where tax payable,. Do., to demand payment personally within twenty days after neglect,...... Do., to collect by distraint,... De., notice to owner or agent,.... Do., make list of property distrained,... Do., to advertise,... Do., to restore property on payment of taxes and fees,. Do., sale, and disposition of surplus, Do., give notice of time and place of sale of real estate to the owner,...... Do., advertise and sell,.... Do., may adjourn sale five days,... Do., how to give deeds of real estate,... Do., may sell lands in other districts,... Do., to keep a record of sales of land,... Do., record, bow to be kept,.... Do., duty in cases of redemption,... Do., prtceedings with property of persons not residents of United States,... Do., to transmit monthly statements of collections,.. Do., to complete collections in six months,... Do. charged with the amount of taxes receipted for,.. Do., how credited,.... Do., penalty for failure to account for taxes,.. Do., proceedings against, by United States marshal,.. Do., penalty for extortion or oppression,... Do., may inspect breweries and distilleries in the day time,. Do., penalty when refused an abstract,... Do., duties, how performed in case of sickness,.. Do., sureties still held,..... Do., duty to collect all duties and taxes imposed,.. Do., to sue for fines,..... Do., separate accounts to be kept,.... Do., compensation of,..... Di., other duties of collectors under act of 1861,. Do., shall grant licenses to distillers,.... Do., may grant permits for the removal of spirits after inspectio;2 Do., may distrain for duties on fermented liquors,.. Do., proceedings,..... Do., to be furnished with stamps, for sale,... Do., penalty for obstructing or hindering,.. 125 9 126 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. To, PAGI Collectors of California, Oregon, &c., how paid, and to have stamps,. 68,88 Collectors, Deputy, how appointed,..... 2 Do., numiiber and bonds of;... Do., powers, may administer oaths,...,68 Do., to certify their proceedings to the Collector,.. 11 Do., oldest Deputy to act on disability of Collector,.. 14 Do., bond of Deputy available to heirs of Collectors,. 14 Do., deputy, may perform the duty of Collectors,. 69 Collectors of rents, who must have a license,.... 93 Commercial Brokers. See "Brokers, Commercial." Commercial Broker, who is one,..... 108 Commission to collectors and dealers in stamps, &c.,. 74 Do., to persons furnishling their own die in sec. 102 (amended), 74 Commissioner of revenue, when to pay over,... 82 Do., to give bonds,..... 82 Do., deputy authorized to he appointed,... 82 Do., authorized to refund illegally collected duties,.. 87 Do., office of,...... 1 Do., where located,... 1 Do., salary, duties and powers,... 1 Do., clerks, how appointed,.... 1 Confectioners, who are confectioners,.... 80 Do., license not required in certain cases,.. 82 Do., corporations to make a list, etc.,.... 3 Do., commissioner to determine which district shall pay tax, 65 Do., whose gross annual sales exceed one thousand dolla (confectioners wiho have taken out a license as wholesale or retail dealers are not required to take a separate license), for each license,..... $10 00. 80 Do., whose gross annual sales do not exceed one thousand dol lars, are not required to take out or pay for license,. 80 Confectionery, made wholly or in part of sugar, per lb. (amended), 1 cent. 37 Confectionery. See "Sugar Candy." Consumption entry, at any custom house, not exceeding $100 in value, stamp duty,..... 25 cents. 59 Do., exceeding $100 in value and not exceeding $500,..50 cents. 59 Do., exceeding $500 in value,.... $1 0. 59 Contracts, for each piece or sheet of paper on which written, stamp duty,....... 5 cents. 5 6 Do., for the hire, use or rent of any land, tenement, or portion thereof, if for a period of time not exceeding three years, stamp duty,...... 50 cents. 59 Do., for a period of time exceeding three years,.. $1 00. 59 Contracts, brokers' note, or memtnoratndumn of sale of any goods or mer cliandise, stocks, bonds, exchange, notes of hand, real es tate, or property of any kind or description issued by per sons acting as such, stamtp duty,....10 cents. 58 Contractors, cost of license,...... $25 00. T70 D,., who are,..... 70 Do., who exempt,...... 70 Conveyance, deed, instrument, or writing, whereby any lands, tene ments, or other realty, sold, shall be granted, leased, as signed, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or per sons, by his, her, or their direction, when the considera tion exceeds $100, and does not exceed $500, stamp duty, 50 cents. 1% Do., when the consideration exceeds $500, and does not exceed $1,000,....... $1 00. 58 Do., when the consideration exceeds $1,000, and does not ex ceed $2,500,...... 2 00. 58 Do., exceeding $2,500, and not exceeding $5,000,.. 5 00. 58 Do., exceeding $5.000 and not exceeding $10,000,.. 10 00. 59 -/) -~.....J_'-. z~$ go g)DD -— *J -my ~ ~.....J'- e- ~gOD aDD DD D aK am IMDEX TO EXCISE TAX, AMENDMEN, AN DECIISIONS. 127 TAX. PAG] 77 77 I per ct. 4 l per ct. 19, Conveyance, foreign, to be used here, to pay the same duty as if made in the States,...... Do., of property in fee or as security, not to pay a stamp duty above $1,000,.. Copper, manufactures of; not otherwise provided for, ad valorem,. Copper, tax on,...... Cordials, medicinal, same as "Catarrh Snuff." Cordials, drawback on,... * Cosmetics, same as "Dentifrice." Cotton, raw, per lb....... Cotton, manufactures of, wholly or in part, not otherwise provided for, Cotton umbrellas,...... Coupons, railroad,.... Coupons on bond to aid railroad companies, how taxed,.. D Dealers of Produce. See "Produce Dealers." Deeds. See "Conveyances." Deeds for the conveyance of property in fee or as security, not to pay a stamp duty above $1,000,... Deerskins, dressed or srrmoked, per pound,... Do., manufactured,...... Dentift ice, each package of, the retail price or value of which does not exceed 25 cents, stamnp duty, Do., exceeding 25 cents, but not exceeding 50 cents, stamp duty, Do., exceeding 50 cents, but not exceeding 75 cents, stamp duty, Do., ea(h package of, the value of which shall exceed 75 cents, and shlall not exceed one dollar, stamp duty,.. Do., exceeding one dollar, for each and every 50 cents, or frac tional part tlhereof; over and above one dollar, an addition al stamp duty of..... Dentists, for license,.... Dentists not need another license to practise out of district,.. Depositories of taxes collected,... Deputy Collectors. See "Collectors, Deputy." Despatch, telegraphic, when the charge for the first ten words does not exceed 20 cents, stamp duty,.. Do., when it exceeds 20 cents,... Diamonds,....... Diamonds, the tax on,..... Die sinker or engraver, when not exempt,... Direct tax act, limited to one year,.... Distilled spirits, first proof, per gallon,..... Distilled spirits, duty on first proof,.,.. 20 cts. Do., increased for greater strength,... Do., standard for first proof,... Do., duty when payable,.... Do., all to be inspected before used or removed, Do., penalty for fraudu(lent attempt to evade payment of duties, Do., may be removed after inspection,. Do., who to he shipper and consignee, tnd pay duties,. Do., stored till duties are paid and costs,.. Do., not less than fifty barrels permitted,.. Do., may be removed for export or redistillation,. Do., bonds, oath...... Do., amount of duties to exceed $300,... Di., duties to be paid when not exported, Do., exportation of,.... Distillers.-Every person or copartnership which distils or manufactures spirituous liquors or sale, when manufacturing 300 bbls. or more per year, for license,..... Do., making less than 800 bbls. per year,... 88 i cent. 8 per ct. 5 per ct. 8 per ct. 39 40 38 44 115 77 89 40 62 62 62 62 62 31 84 12 59 59 89 103 106 67 is 18 i8 18 18 19 20 20 20 20 20 20 2t 21 94 $50 Go. 28 25 00. 28 128 IDEX TO EXC18E TAX AMENDMENTS, AND DECISION PAGE 28' 17 17 17. 17 18 18 18 18 19 19 19 19 19 19 19 20 20 20 20 20 20 20 21 21 21 24 70 70 9 16 16 '69 49 49 Distillers of apples and peaches, making less than 150 bbls. per year Do., must have a license and give bond to report each additio still, Do., keep record of gallons distilled and quantity of grain open to inspection,..... Do., render tri-mouthly accounts of amount distilled, am removed, and grain used,... Do., not to sell or remove until inspected,.. Do., must pay duties when account is rendered,. Do., bond may be renewed or changed,... Do., must state place and capacity of still,.. Do., penalty for false statement,..., Do., may erect fire-proof warehouses,... Do., regarded as bonded warehouses,... Do., pay duty when spirits are sold,.. Do., daily record of spirits made and sold to be kept,. Do., record open to inspection of the Collector,. Do., render tri-mosthly accounts from record,.. Do., record of grain, &c., used to be kept,.. Do., to be verified by oath,... Do., pay duties when account is rendered,.. Do., may remove spirits after inspection,... D)o., how shipped and duties paid,.. Do., not less than fifty barrels to be permitted,.. Do., may remove for export or redistillation,.. Do., bond oath,..... Do., am runt of duties to exceed $300... Do., entries of books to be verified by oath,.. Do., entries made by other persons to be verified,. Do., to furnish abstract of entries on books to assessors mont if required,..... Do., penalty for fraudulently using marked casks,. Do., tax, when payable,.. Distraining for taxes, proceedings by Collector,.. D,)., rights of parties aggrieved by,.. Do., proceedings to have tax refunded,.. Distraint, copy of, where to be left,. Dividends, annual income from, when exceeding $600, and not excee $10,000, on the excess over $600,.. Do., exceeding $10,000, on excess over $600,. Do., annual income from, when realized by any citizen of United States residing abroad, and not in the employm of the United States, not otherwise provided for,. Documents, foreign, to be used here, to pay the same duty as if mad Uniited States,.... Draft, drawn upon any bank, trust company, or any person or pet companies or corporations, for the payment ( of any exceeding $20, at sight (,r on demand, stamnp duty,. Drafts exceeding $20. "See Bills of Exchange, inland." Draining tiles are not to be considered a manufacture,.. Drawback allowed on manufactures exported,... Do., certificate of receivable for taxes,... Do., on cotton goods,.... Do., penalty for fraudulent claim,.. Do., evidence of exportation required for,.. Do., how to be paid,.... Do., evidence required of claimants to,.. Dressmakers, custo.m work under $1,000,... Do., over $1,000, ~.... p Duties illegally collected to be refunded,'.'. 87 Do., to be estimated on the net value,.. 49 77 2 cents. 56 . - 46 1 66 * 66 67 . 67 * 88 ~ ~ ~88 *' 109 ~ exempt. 73 I per ct. 73 . 87 o 40 INDEX TO EXCISE TAX, AMENDNh AD DECISIONS. 129 TAX. PAGE $1o oo. 20 Eating houses, when gross annual receipts exceed $1,000,.. Do., when gross annual receipts do not exceed $1,000, no li ce-ise is required; nor, when a license has been taken out for the sale of confectionery. is an additional one required, Do., do not require license as confectioners,.. Do., what are eating-houses,.... Do., licenses not required in certain cases,.. Do., do not need license to sell tobacco,... Do., not to be allowed to sell liquors,... Emeralds, the tax on,...... Emeralds,...... b Enamelled leather, per square foot,..... Enaiielled skirting leather, per square foot,... Engines, marine, how taxed,,.... Engineers, civil, for license,..... Do., who are,...... Engravers, when exempt,...... Entry of any goods, wares, or merchandise, at any custom house, for consumption or warehousing, less than $100 in value, Do., exceeding $100 in value, and not $500,... Do., exceeding $500 in value,... Entry for the withdrawal of any goods, wares, or merchandise, from bonded warehouse, stamp duty,... Epileptic pills, same as "Dentifrice." "Essence of Life," same as "Dentifrice." Excise tax, the general principle of,... Executors to pay in district of which deceased was a resident,. Executors may carry on trade under license of deceased persons, Do., endorsement required, &c.,... Express.-For every receipt issued by an express company or carrier, or person whose occupation it is to act as such, for all boxes, bales, packages, articles, or bundles, when the fee for trans portation does not exceed 25 cents (amended), Do., when it exceeds 25 cents, but does not exceed one dollar, Do., when one or more packages are sent to the same address, at the same time, and the compensation exceeds one dol lar (amended), Express companies, not to receive packages unless stamped or a stamped receipt given (amended),.... Express Companies, exempt from stamp duty,... Doe., duty on gross receipts,... Do., when liable to pay stamp tax,.... P False swearing, penalty of,.... Feiry-boat owner to make monthly statement,... Ferry-boats, propelled by steam or horse power, on gross receipts,. Do., tax on gross receipts,.. Fire Insurance Companies, on all dividends,... Firms in business, to make a list, &c.,.. Fish, preserved, ad valorem,.... Fish oil,....... Flix, manufactures of, not otherwise specified,.... Flax, prepared for textile or felting purposes, is not to be considered a manufacture until actually woven, knit, or felted into fabric for consumption,.... Flour, made from grain, is not to be considered a manufacture,. Fraud, proceedings in case of, to be in U. S. Courts,.. Fruits, preserved,.... Fans, made up,....... Furniture dealer, not a wholesale dealer,... Do., matter, when exempt,... 40 40 65 5 per ct. 38 8 per ct. 39 98 106 E, 29 29 29 32 70 72 103 39 38 38 112 70 70 10 59 50 59 59 3 per ct. 5 mills. li ceints. 25 centr,. 50 ceDtS. $1 00. 50 cents. 90 74 26 26 1 cent. 57 2 cents. 57 1 5 cents. 57 54 78 2 per ct. 70 98 15 43 43 79 45 3 88 36 40 11 per ct. 14 per ct. 8 per ct. 5 per ct. exempt. 3 per ct. 130 INDEX TO ECXISE TAX, AMENDMENTS, AND DECISIONS. G TAX. PAGE 3 per ct. 49 5 per ct. 49 Gains, annual, of every person, when exceeding $600, and not exceeding $10,000, on the excess of gain over $600,. Do., exceeding $10,000, on the excess of gain over $600, Gains, annual, from property of any kind in the United States, realized by any citizen of the United States, residing abroad, and in employment of the United States, not otherwise pro vided for,... Gas, coal, when the product shall be not above 500,000 cubic feet per month, per 1,000 cubic feet,.. Do., when the product shall be above500,000 and not exceeding 5,000,000 cubic feet per nmonth, per 1,000 cubic feet, Do., when the product shall be above 5,000,000 cubic feet per month, per 1,000 cubic feet,.. Gas Companies, competing, pnly the rates of the highest,. Do., if furnished to street lamps, hotels, and private dwellings, may be estimated,.. Do., tax on the stock of, not to be deducted in estimating a person's income,..... Gas, all illuminating, same as coal gas,... Gelatine, of all descriptions, in solid state, per pound,... Ginger, ground, and( all imitations of, per pound,... Glass, manufactures of, not otherwise specified,... Gloves, deer skin or oil leather,..... Glue, in liquid fo)rm, per gallon,..... Do., in a solid state, per pound,... Glycerine lotion, salne as "Dentifrice." Goat-skins, curried, manufactured, or finished,.. G,)ld, manufactures of, not otherwise provided for,.. Gold leaf, per pack,... Goods, all, except spirituous and malt liquors, and leaf, stem, or mann factured tobacco, where the annual product does not exceed $600, provided that this shall not apply to any business or transaction where one party furnishes the materials, or any part thereof, and employs another party to manutfacture, make, or finish the goods, wares, or merchandise, or arti cles, paying, or promising to pay therefor, and receiving the goods, wares, and merchandise, or articles; but, in all such cases, the party furnishing the materials and receiving the goods, wares, and merchandise, or articles, shall be liable to and charged with all the accruing, duties thereon, Goods, taxable value of, after sold and removal, Gunpowder, and all explosive substances used for mining, blasting, artil lery, or sporting purposes, when valued at 18 cents per pound, or less, per pound,.. Do., when valued above 18 cents per pound, and not exceeding 80 cents per pound,. Do., when valued above 30 cents per pound, per pound,. Gutta Percha, manufactures of, not otherwise provided for, Gypsum is not to be considered a manufacture,.. H Harness leather, per pound,.. mills. 39 Harness leather, made of hides imported east of the Cape of Good Hope, per pound,... 5.. mills. 39 Hats, the tax on,....... 105 He;tdings are not to be considered a manufacture,... 40 Hemp, manufactures of, when not otherwise specified,... 3 per ct. 40 Hog-skins, tantied or dressed,..... 4 per ct. 39 Hogs, exceeding six months old, slaughtered, when the number thus slaughtered exceeds twenty in any one year, for sale, per head (amended),.... 10 cents. 42 5 per et. 5 cents. I 0 cents. 15 cents. 49 36 36 36 -36 36 74 36 38 37 40 38 38 39 40 73 5 idills. 1 cent. 3 per et. 3 per et. 25 cents. ,5 mills. 4 per ct. 3 per ct. 15 cents. Free. 35 ill 5 mills. 1 cent. 6 cents. 3 per ct. 3,T 37 37 40 40 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. 131 PAGE 42 74 74 74 38 40 40 42 42 72 39 30 39 29 30 72 72 Hogs, slaughtered by any person for his own consumption (amended),....... Hogs, slaughtered, exceeding 100 pounds,... Do., less than 100 pounds, Do., slaughtered for own use, less than six,... Hollow ware, iron, per ton of 2,000 pounds,... Hloops not c(lonsidered a manufacture,... Horn, manufactures of, not otherwise provided for,... Horned cattle, exceeding eighteen months old, slaughtered for sale, each, Do., under 18 months old, per head,.. Horse-shoes, tax on, per ton,.... Horse-skins, tanned and dressed,... Horse-dealers, every person whose business it is to buy and sell horses and mules, for each license,... Hose, conducting, all kinds, ad valorel,.... Hotels, Inns, Taverns, what is a hotel, inn, or tavern,.. Do., do not require a license as a tobacconist, Hotel-keepers, not to sell liquor to be drank off the premises, Do., not required to take out a license as tobacconist, 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, Do., where the rent or the valuation of the yearly rental shall be $5,000, and less than $10,000, for each yearly license,. Do., where the rent or the valuation of the yearly rental shall be $2,500 and less than $5,000, for each yearly license,. Do., where the rent or the valuation of the rental shall be $1,000, and less than $2,500, for each yearly license,. Do., where the rent or the valuation of the yearly rental shall be $500, and less than $1,000, for each yearly license, Do., where the rent or the valuation of the yearly rental shall be $300, and less than $500, for each yearly license, Do., where the rent or the valuation of the yearly rental shall be $100, and less than $300, for each yearly license, Do., where the rent or the valuation of the yearly rental shall be less than $100, for each yearly license,... I Income, annual, of every person when exceeding $600, and not exceed ing $10,000, on the excess over $600... 3 per ct. 49 Do., exceeding $10,000, on excess over $600,.. 5 per ct. 49 Do., annual, from property of any kinid in the United States, realized by any citizen of the United States residing abroad and not in the employment of the United States Govern ment, not otherwise provided for,... 5 per ct. 49 Do., from United States securities,.... 1i per ct. 49 Incomes, how estimated,..... 49 Do., when tax is due, and penalty for non-payment,.. 50 Do., all persons to make return of income,.. 50 Do., rate of tax,..... 49 Do., limitation of,.... 50 Do., relating to Act of August 5th, 1861, repealed,.. 48 Do., assessors to make returns in cases of neglect,.. 51 Incomes, in estimating, house rent to be deducted,... 75 India-rubber, manufactures of, not otherwise specified,.. 8 per ct. 40 Informers have a moiety of fines,..... 15 Inns. See "Hotels." Inspector's fees, p,,aid by owners,..... 19 Do., penalty for fraudulent markling,.... 19 Do., of spirits, appointed by Collectors,... 18 Do., oath, fees; duties,..... 18 3 per ct. 30 cents. 5 cents. $2 o(,. 4 per ct. $10 00. 3 per ct. $200 00. 100 00. - 75 00. 50 00. 25 00. 15 00. 10 00. 5 00. 28 28 28 29 29 29 29 29 132 INDEX TO EXCISE TAX AMENDMENTS, AND DECISIONS. TAX. PAGE Insurance Companies, all, on dividends,'.. 8 per ot. 45 Do., fire, inland, or marinie, upon gross receipts for premiums and assessments, quarterly,... 1 per et. 46 Do., foreign, doing business in the United States, upon gross receipts for premiums and assessments, quarterly,.. 1 per ct. 46 Do., to make a quarterly statement,... 46 Do., pay duty at the same time,.. 46 Do., companies, the law interpreted respecting,.. 98 Do., conmpanies, decisions respecting,.... 109 Insuran Life, on each policy of insurance, or other instrument. by whatever name the same shall be called, whereby any in surance shall be made upon any life or lives, when the amount shall not exceed $1,000, a stamp duty of..25 cents. 59 Do., exceeding $1,000, and not exceeding $5,000,.. 50 cents. 59 Do., exceeding $5,000,...... $1 00. 59 Do., policy, an assignment to be stamped same as original, 77 Do., policies, life, when to have stamps,... 100 Do., Marine, Inland, or Fire, on each policy of insurance, or other instrument, by whatever namne 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 fire, or other peril of any kind, made by any insurance company or its agents, or by any other company or persons, stamp duty,....25 cents. 59 Do., any policy by which insurance shall be made or renewed upon property of any description in which the premium or assessment shall not exceed $10,....10 cents. 77 Do., agents, cost of license,... $10 00. 71 Do., who are...... 71 Do., who exempt,..... 71 Do., to travellers, tax on gross receipts,... 1 per ot. 75 Do., to travellers, contracts, exempt from stamp duty,. 75 Inspectors of tobacco to be appointed,..... 87 Interest, annual income from, when exceeding the sum of $600 per an num, and not exceeding $10,000, on the excess of income over $600,.... 3.. per ct. 49 Do., exceeding $10,000, on the excess over $600,.. 5 per ct. 49 Do., annual income from, when realized'by any citizen of the United States, residing abroad, and not in the embloynlent of the United States Government, not otherwise provided for, 5 per ct. 49 Iron, manufacturers of, if not otherwise specified,... 3 per et. 40 Do., railroad, advanced beyond slabs, blooms, or loops, and not advanced beyond bars or rods, per ton,... $1 50. 38 Do., band, hoop, and sheet, not thinner than No. 18 wire gauge, per ton,....... 1 50. 88 Do., plate, not less than one-eighth of an inch in thickness, per ton,....... 1 50. 38 Do., railroad, re-rolled, per ton,... 75 cents. 38 Do., band, hoop, or sheet, thinner than No. 18 wire gauge, per ton,. -... $2 00. 38 Do., plate, less than one-eighth of an inch in thickness, per ton, 2 00. 38 Do., cut nails and spikes, per ton,.... 2 00. 38 Do., bars, rods, bands, hoops, sheets, plates, nails and spikes, manufactured from iron, upon which the duity of $1 50 has been levied and paid, are only subject to an additional duty of, per ton,...... 50 cents. 88 Do., cast, used for bridges, buildings, or other permanent struc tures, per ton,...... $1 00. 38 Do., pig, and other, not advanced beyond slabs, blooms, or hoops, are not to be considered as man ufactures,... 40 Ivory, manufactures of, if not otherwise specified,... 8 per ct. 40 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. 133 TAX. PAGE $10 00. 70 3 per ct. 39 3 per ct. 40 $20 00. 30 Jacks, cost of license,..... Jewelry,....... Jute, mnanuftctures of, if not otherwise specified,, Jugglers, including every person who performs by sleight of hand, for each license,.. K Kid-skins, curried, manufactured, or finished, Knitting-thread, how to be assessed,.. L Lager beer, per barrel, containing 81 gsllonq, fractional parts of a barrel to pay proportionately (amended, see page 80),.. $1 00. 21 Lager beer, duty on, per barrel,..... 60 cents. 80 Lambs slhughtered for sale, per head,.... 3 cents. 73 Land warrant brokers-every person who makes a business of buying and selling land warrants, and furnising them to settlers or other persons, under contracts that the lands procured by means of them shall be bound for the prices agreed on for the warrants, for each license,.... $25 00. 29 Lard oil, per gallon,....... 2 cents. 36 Lard oil manufacturer, subject to act relating to distillers,.. 87 Lawyers, for each license,..... $10 00. 31 Do. removing to another State, must renew license, 92 Do., having a sign at his residence, and at his office, must take two licenses,..... 93 Do., do not need additional license to practise cut of district, 84 Lead, manufactures of, if not otherwise specified,-... 3 per ct. 40 Lead, white, per hundred,...... 25 cents. 87 Lease, for the hire, use, or rent of any land, tenement, or portion thereof, if for a period of time not exceeding three years, stamp duty,...... 50 cents. 59 Do., for a period of time exceeding three years, stamp duty,. $1 00 50 Do., an assignment of, to be stamped same as lease,., 77 Leather, bend, per pound,...... 1 cent. 39 Do., butt, per pound,...... 1 cent. 39 Do., damaged, per pound,.... 5 mills. 39 Do., enamelled, per square foot,.... 5 mills. 88 Do., enamelled skirting, per square foot,... 1 cents. 38 Do., harness, per pound,..... 7 mills. 39 Do., harness, made from hides imported east of the Cape of Good Hope, per pound,..... 5 mills. 39 Do., offal, per pound,..... 5 mtills. 39 Do., oil-dressed, per pound,.... 2 cents. 89 Do., oil-dressed, manufactured,.... 3 per ct. 4 Do., patent, per square foot,.. 5 mills. 38 Do., patent japanned split, used for dasher leather, per square foot,....... 4 mills. 88 Do., rough, made from hides imported east of the Cape of Good Hope, per pound,.. 5 mills. 39 Do., rough, all other, hemlock-tanned, per pound,.. 7 mills. 39 Do., rough, tanned in whole or in part with oak, per pound,. 1 cent. 39 Leather, sole, made from hides imported east of the Cape of Good Hope, per pound,..... 5 mills. 39 Do., sole, all other, hemlock-tanned, per pound,. 7 mills. 39 Do., sole, tanned in whole or in part with oak, per pound, 1 cent. 39 Do., tanned calf-sklins, each,... 6 cents. 39 Do., upper finished or curried, except calf-skins, made from lea ther tanned in the interest of parties furnishing or currying such leaher, not previously taxed in the rough, per pound,..... 1 cent. 89 J ~4 per ct. 89 33 134 rIEX TO EXCISE TAX, AMENDMENTS, D DECISIONS. T.PA 40 90 115 Leather, manufactures of, when not otherwise specified,... Do., tanned, wlIen it may be removed,... Do., when exempt,.. Legacies, exceeding $1,000 to parent or child, or brother or sister, for each and every hundred dollars of the clear value of such interest in such property,.. Do., to nephew or niece, for each and every hundred dollars of the clear value of such interest.. Do., to an uncle, aunt, or cousin, for each and every hundred dollars of the clear value of such interest, Do., to a great uncle or aunt, or second cousin,ufor each and every hundred dollars of the clear value of such interest, Do., where the person or persons entitled to any beneficial in terest in such property shall be in any other degree of col lateral consanguinity than is stated above, or shall be a stranger in blood to the person who died possessed, as afore said, or shall be a body politic or corporate, for each and every hundred dollars of the clear value of such interest, Do., passing by will or by the laws of any State or Territory, to husband or wife of the person who died possessed of the property,.. Legacies-Tax on to be a lien on property of deceased,. Do., must be paid before distribution,. Do., executor must furnish assessor with a list of legatees and value of legacies,.... Do., penalty for neglect or false return,.. Do., penalty for refusing to exibit reco)rds, files, &c., Legal documents-Writ or other original process commenced in any court of record, either of law or equity, stamp duty, Do., issued by a justice of the peace, or in any criminal or other suits commenced by the United States, or any State, are not subject to the payment of stamp duties,... 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,..... Do., to exceed $2,500 and not exceeding $5.000,.. Do., to exceed $5,000 and not exceeding $20.000, Do., to exceed $20,000 and not exceeding $50,000,. Do., to exceed $50,000 and not exceeding $100,000,. Do to exceed $100,000 and not exceeding $150,000,.. Do., for every additional $50,000, or fractional part thereof, Licenses must be taken out each year by the following named persons: Apothecaries,... Architects,..... Auctioneers,.... Bankers,.... Billiard tables, each, for public use,.. Do., for private use,.. Brewers. See "Brewers." Brokers,.... Bowling alleys, for each alley,.. Builders,...... Butchers,..... Oattle brokers,..... Civil Engineers,.... Claim agents,.....3 Coal oil distillers,,.... Commerci.d brokers,..... Confectioners,.... 0 -. Contractors,..... Circuses,......3 Dentists,...... 63 63 63 63 5 00. 63 exempt. 64 64 64 64 64 65 60 cents. 61 61 60 60 60 60 60 61 61 31 27 27 30 40 29 80 80 31 30 29 30 30 31 INDEX TO EXCISE TAX. AMENDMENT, AND DECISIONS. 135 TAX. PAGE $10 00. 29 10 00. 30 ) 200 00. 28 10 00. 20 00. 30 25 00. 29 10 00. 31 10 00. 30 1,000 00. 10 00. 31 10 00. to 20 00. 31 10 00. 31 50 00. 28 10 00. 31 10 00. 27 20 00. 27 25 00. 28 10 00. 30 10 00. 31 10 00. 20 100 00. 30 10 00. 30 50 00. 28 100 00. 27 17 25 25 25 25 25 26 26 27 27 27 28 32 32 72 80 84 92 92 93 97 111 96 40 2 cents. 36 3 4 5 8 106 $10 00. 30 30 Licenses, Eating-houses,.. Horse-dealers,..... Hotels,.... from $5 to Insurance Agents,.... Jugglers,..... Land-warrant brokers,... Lawyers,.... Livery-stable keepers,.... Lottery dealers,..... Manufacturers,... Owners of stallions and jacks, each... Peddlers,.... from $51 Photographers,..... Pawnbrokers,..... Physicians,..... Retail dealers,... Retail dealers in liquors,.... Rectifiers,..... Soap-makers,..... Surgeons,..... Tobacconists,..... Tlheatres,... Tallow chandlers,..... Wholesale dealers,... Wholesale dealers in liquors,... License, to whoml granted, proceedings, tax,... Do., who shall obtain one,.... Do., requirements to obtain one,... Do., penialty for neglect to take out,.... Do., moiety to the informer,.. Do., details of a license,.... Do., one required for each trade a person carries on,. Do., do not expire on the death of the trader,... Do., cost of,..... Do., who may act under a license, Do., will not authorize liquor to be drunk on the premises where sold,... Do., not required on druggists' and chemists' still to recover al colol, &c.,..... Do., not required of apothecaries, confectioners, eating-houses, and tobacconists, in certain cases,... Do., not to be against the State laws,... Do., if understated, may be again assessed,... Do., to be assessed in May, of each year,... Do., may be transferred to other premises,... Do., what requisites for a firm,.... Do., must be renewed by a lawyer removing to another State, Do., persons doing any business requiring a license must have one, although it is not their regular business,. -. Do., of vessels, where to be taken out,.. Do., for dealers in vessels, boats, barges, logs, rafts,.. Do., pedd(ler's, who must have,... Lime is not to be regarded as a manufacture,... Linseed oil, per galloii,...... Lists to be made by persons, partners, firms, associations or corporations, Do., fraudulent, penalty for making,... Do., of non-residents,.... Do., how operate,... Do., of persons trust include property owned in other districts, Do., to be open for inspection fifteen days,.. Lithographers, when exempt,.... 6 Livery-stable keepers.-Every person whose occupation is to keep horses for hire or to let, for license,... Livery-stable keepers hot require license to sell horses,.. 136 INDEx TO EXCISE TAX, AMENDMENTS AND DECISIONS. Loans of money, or currency secured by co.n, o be performed after three days, shall be in writing or printed,... Do., rate of stamp duty, one half of 1 per cent. and 6 per cent. interest,... Do., if for not exceeding three days, duty the same if renewed, Do., if exceeds, in amount, the par value of the coin, the loan shall be void,..... Do., all loans not made as above, to be void,. Looking glass taxed as a manufacture,..... Lottery dealers, cost of license,..... $1,000. Do. who are?...... Lottery tickets to be stamped,..... Do., penalty for neglect to stamp,.... Do., tickets costing $1 at retail,.... 50 cents. Do., for each additional dollar, or fractional part,. 50 cents. Do., sale not authorized, where prohibited by local laws,. Do., States may also tax,... Lubricating oil manufacturer subject to act relating to distillers,. Lumber is not to be considered a manufacture,.... M Magazines are not to be regarded as a manufacture of paper or submitted to a rate of duty as a manufacture,.. Do., for all advertisements, on annual gross receipts, when more than one thousand dollars,.... 8 per ct. Malt is not to be considered a manufacture,.. Manifest of the cargo of any ship, vessel, or steamer, for a foreign port, if the registered tonnage of such ship, vessel, or steamier does not exceed three hundred tons, stamp duty,. $1 00 Do., exceeding three hundred tons, and not exceeding six hun dred tons,....... 3 00 Do., exceeding six hundred tons,.... 5 00 Manufacturers, for license,...... 10 00 Manutfacturers' sales must exceed $1,000,... Do. who are manufacturers,..... Do., license not required in certain cases,... Do., of agricultural tools, stoves, hollow ware, brooms, wooden ware, powder, and producers of garden seeds, require no additional license for sales in other places,.. Do., to furnish list to assessors within thirty days, *. Do., to make monthly returns of products and sales,.. Do., verified by oath,... Do., must pay duties monthly, Do., finishers of fabrics of cotton, wool, or other materials, to pay the tax,..... Do., penalty for neglect ten days,... Do., on paying the duty on goods made on commission, manu facturers may have lien,.... Do., proceedings on refusal to pay duties,... Do., goods forfeited,.... Do., seizure and other proceedings,... Do., surplus after sale, how disposed of,.. Do., penalty on failing to make lists and monthly returns to the assessor,...... Do., exempt from tax in certain cases,. Do., if one party furnishes the raw material, and another makes it up, no exemption,.... Do., value and quantity of goods estimated by actual sales, Do., scale of duties,.... Do. when to have license,.... Do., when producers are regarded as,.. Do., of rubber and oil cloth taxed on the increased value, PAGE 75 75 75 76 76 106 '70 70 74 74 75 75 75 75 78 40 40 47 40 59 59 59 31 81 31 32 81 82 33 83 83 33 83 83 83 34 84 84 85 37 85 35 85 70 8~, 91 INDEX TO XCISRE TAX, AMENDMENTS, AND DECISIONS. 137 TALX. PAGE 91 91 91 91 91 91 91 91 114 105 104 Manufacturers, to pay tax on goods made since August 31, 1862,. Do., can collect of purchaser,.... Do., to payv tax on articles for Government,... Do., of clothing for dealers not to be taxed,... Do., license, where to be taken out,.. Do., goo(Is in agents' hands considered in the factory,. Do., taxes, where to be paid,. Do., due when goods in agents' hands are sold,.. Do., assessed for articles removed for consumption,.. Do., of cigars, when to be taxed,... Do., and employers, how to be taxed, Do., of beer, lager, ale, porter, coal oil, asphaltum, shale, peat, rock oil, distilled spirits, cottonII or woollen fabrics made prior to September 1st, 1862, when exempt,.. Do., what regarded as such and taxed,... Do., what exempt fromn duty,... Manufactures, not otherwise specified: Do., of bone,...... Do., of brass,...... Do., of bristles,..... 4 Do., of copper,....... Do., of cotton,..... Do., of flax,...... Do., of glass,..... Do., of gold,...... Do.; of gutta percha,..... Do., of hemp,...... Do., of horn,..... Do., of India rubber,.... Do., of iron,..... Do., of ivory,...... Do., of jute,....... Do., of lead,...... Do., of leather,...... Do., of paper,...... Do.,. of pottery,..... Do., of silk,...... Do., of silver,...... Do., of steel,....... Do., of tin,..... Do., of willow,..... Do., of wood,..... Do., of wool,...... Do., of worsted,...... Do., of zinc....... Do., of other materials,.... Manufacture, place of defined,... Manufactured articles, tax on not to be deducted in estimating a person's income,...... Maps are not to be considered a manufacture... Marble, when subject to a tax,..... Marine engine, tax on,.... Marine protest,....... Market men are retail dealers,..... Do., who wholesale dealers,. e m Marshal, the U. S., his duty to levy on property of defaulting collector and sureties,..... Mattresses taxed as a manufacture,.... Meats preserved,....... Medicinal water, under a quart,..... Do., over a quart,...... Medicines. See Schedule a, p. 61. Do., how to be manufactured and exported without duty,. Do., or preparations, offered for sale after September 80, 1868, by any person, must be stamped, as a manufacturer, 79 111 86 40 40 40 40 40 40 40 40 40 4o 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 40 105 74 40 107 72 93 93 31 106 38 73 73 8 per ct. 3 per ct. 3 per ct. 3 per ct. 8 per ct. 8 per ct. 8 per ct. 8 per ct. 8 per ct. 3 per ct. 3 per ct. 8 per ct. 3 per ct. 3 per ct. 3 per ct. 3 per ct. 8 per ct. 3 per ct. 3 per ct. 3 per ct. 8 per ct. 3 per ct. 8 per ct. 8 per ct. 3 per at. 3 per ct. 3 per ct.. 3 per ct. 3 per ct. 85 85 138 INDEX TO EXCISE TAX) AMENDMENTS, AND DECISIONS. PAGB 76 73 73 36 73 73 40 39 Memorandums of money to be paid. See "Promissory Notes," Merchandise. See "Goods." Milliners, custom work under $1000,.... Do., over $1000,..... Mineral coal, except pea coal, per ton,.... Mineral water, under a quart,.. *.. Do., over a quart,.... Mittens, deer skin, or oil dressed leather,.. Morocco skins, cured, manufactured, or finished, Mortgage of lands, estate, or property, real or personal, or any personal bond, given as security for the payment of any definite or certain sum of money exceeding $100 and not exceeding $500 (ametnded, see page 77), Do., exceeding five hundred dollars, and not exceeding one thousand dollars,.. Do., exceeding one thousand dollars and not exceeding two thousand five hundred dollars,.. Do., exceeding two thousand five hundred dollars and not ex ceeding five thousand dollars,... Do., exceeding five thousand dollars and not exceeding ten thousand dollars,... Do., exceeding ten thousand dollars and not exceeding twenty thousand dollars,.. Do., or every additional $10,000, or fractional part thereof, in excess of $20,000,... Do., an assignment of, to be stamped same as mortgage Do., to secure bond or note, one stamp only required, which must be of the highest rate for such instruments... Do., not to pay a stamp duty above $1000,. Do., to pay a duty upon every sum of $200 or any fractional part thereof Mustard, ground, per pound,..... [ustard seed (il, per gallon,... Mutual insurance companies. See "Insurance." Nails, cut, per ton,...... Nap)ltha, per gallon,..... Neglect or refusal to make returns of annual income,.. New Mexico), direct-tax of credited,.. Newspapers are not to be regarded as a manufacture or submitted to a rate of duty as a manufacture,... Newspapers, for all advertisements, see "Advertisements." News,papers, when liable to taxation,... Do., publishers of how to be assessed,... Non-residents, duty of assessors in case of,... Notarial act. See "Protest." Note, promissory, for the payment of any sum of money at sight or on demand, statnp duty (amended, see page 75), Do., for the payment in any other manner than at sight or on demand, of tiny sum of money exceeding twenty dollars and not exceeding one hundred dollars, Do., exceedling one hundred dollars and not exceeding two hundred dollars,.. Do., exceeding two hundred dollars and not exceeding three hundred and( fifty dollars,.. Do., exceeding three hundred and fifty dollars and not exceed ing five hundred dollars,.. Do., exceeding five hundred dollars and not exceeding seven hundred and fifty dollars, Do., exceeding seven hundred and fifty dollars and not exceed ing one thousand dollars,.... exempt. I per et. 81 cents. -2 1 cent. 2 cents. 3 per et. 4 per et. 50 cents. $1 00. 2 00. 500. 10 00. 15 00. 10 00. 159 60 -60 60 60 60 60 77 77 77 17 37 so 1 0 cts. I cent., 2 cents. x $2 00. 38 free. 74 67 40 97 103 5 2 cents. 56 5 cents. 10 cents. 15 cents. 20 cents. 30 cents. 40 cents. 56 56 56 56 56 56 INDEX TO EXCISE TAX) AMENDMMENTS) AND DECISIONS. 139 TAX. PAGE 60 cents. 56 $1 00. 56 1 50. 56 1 00. 57 77 69 69 100 $2 00. 72 Note, promissory, exceeding one thousand dollars and not exceeding one thousand five hundred dollars, Do., exceeding one thousand five hundred dollars and not ex ceeding two thousand five lihuntidred dollars, Do., exceeding two thousand five hundred dollars and not ex ceeding five thousand dollars,.. Do., for every two thousand five hundred dollars in excess of five thousand dollars,.. Notes deposit, to mutual insurance companies, on which policies are to be issued, exempt,... Notices, partly written, or partly printed, legal,... Do., may be sent by mail, &c..... Nurserymen must have license,.... Nuts wrought, tax on per ton,..... 0 Oath of Assessors and Assistants,..... Oils, animal, pure or adulterated, if not otherwise provided for, per gallon,. Do., illuminating, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleumn, or rock, and all other bituminous substances used for like purposes, per gallon, Do., lard, pure or adulterated, if not otherwise provided for, per gallon,..... Do., linseed, per gallon,.... Do., mustard seed, per gallon,... Do., all vegetable, per gallon,.... Do., refined, produced by distillation of coal exclusively, per gallon,..... Oleic acid, produced in the manufacture of candles and used in the man ufacture of soap,... Order for 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,.. Orders for the payment of money, exceeding $20. See Bills of Exchange, inland, Oxide of zinc, per 100 lbs...... p Packet, containing medicines, &c. See "Bottles." Paints, dry or ground in oil, or in paste with water, not otherwise pro vided for,.... Paints and Painters oils, when not subject to increased duty,. Paiiiters' colors, do.,... Pamphlets are not to be regarded as a manufacture or submitted to a rate of duty as a manufacture,... Paper, manufactures of, if not otherwise specified,... Do., acco,unt book,..... Do., bank note,..... Do., binders' board,..... Do., card,.... Do., hanging,..... Do., letter,..... Do., map,...... Do., note,...... Do., printing, sized and colored,.. Do., printing, unsized,.... Do., pasteboard,..... Do., plate,.... Do., uncolored, calendered,.... 2 2 cents. 36 36 36 36 86 36 3 C) 36 10 cents. 2 cen ts. 2 cents. 2 cents. 2 cents. 8 cents. exempt., 2 cents. 56 125 cents., 37 5 per ct. 5 per ct. 38 72 38 40 40 40 40 40 40 40' 40 40 40 40 40 40 40 40 3 per et. 3 per et. 3 per et. - 3 per et. 3 per et. 3 per et. 3 per et. 3 per et. 3 per et. 3 ier et. 3 per et. 3 per et. 3 per et. 3 per et. 140 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. PAGE 40 40 4 86 38 73 3 47 47 60 60 76 40 88 114 Paper, wrapping, made of manilla hemp, or made in imitation there of;.......3prc.4 Do., writing,.... Do., all other descriptions of,.... Paraffine oil,....... Parasols of any material (amended, see p. 73),... Parasols, silk, cotton, or other material,... Partnerships, to make a list, &c., Passport, on each issued from the office of the Secretary of State, Do., on each issued by any ministers or consuls of the United States,.. Passage ticket, by any vessel from a port in the United States to a foreign port, if less than $30 (amended, see page 75),. Do., exceeding $30,.... Passage tickets to a foreign port, costing $30, or less,. Pasteboar(l, made (ffjunk, straw, or other material,.. Patent leather, per square foot,..... Patented articles, h:)w regarded,. Pawnbrokers.-Every person whose business or occupation is to take o receive by way of pledge, pawn, or exchange, any goods wares, or merchandise, or any kind of personal propert whatever, for the repayment or security of money len thereon, for license,... Paymaster U. S. to withhold tax in adjusting accounts,.. Payment of tax, to be demanded within ten days,... Pearl barley is not to be considered a manufacture,.. Peddlers.-Every person who sells, or offers to sell, at retail, goods, wares or other commodities, travelling from place to place, in th street, or through different parts of the country, when travelling with more than two horses, for each license, Do., when travelling with two horses, for each license, Do., when travelling with one horse, for each license,. Do., when travelling on foot, for each license,.. Do., who sell newspapers, Bibles, or religious tracts,. Do., who sell, or offer to sell, dry goods, foreign or domestic, b one or more original packages or pieces at one time to th same person, for each license,... Do., who peddles jewelry, for each license,.. Peddler's license, who must have,... Penalty for counterfeiting stamps (in section 99 amended),.. Pepper, ground, and all imitations of, per pound,.. Perfumery, same as "Dentifrice." Perfumery, how to be manufactured, to be exempt from duty, Do., and cosmetics, whoever offers for sale after Sept. 30, 1863 to be regarded as a manufacturer, and they must be stampe at that rate,..... Petroleum, refined, per gallon,... Phial, containing medicine, &c., same as " Bottles." Photographers, who require a license,... Photographers, for each license, when the receipts do not exceed $500 Do., when the receipts are over $500 and under $1,000, fo license,..... Do., when the receipts are over $1,000, for license,. Do., who require a license,.... Physicians, whose business it is, for fee or rew'd, to prescribe remedie or perform surgical operations for the cure of any bodil disease or ailing, dentists included, for each license, Do., license not required in certain cases,. Do., not need additional license, to practise o Pickles,..... Picture frames, taxed as a manufacture,.. Pig iron is not to be considered a manufacture, Pills, same as " Dentifrice." Pimento, grounds and all imitations of, per pound,. $50 00. 28 47 69 40 31 31 31 31 31 $50 00. 81 25 00. 31 96 74 1 cent. 37 85 85 86 81 31 31 31 97, . 10 00. 81 32 I. 64 . -5 per ct. 88 106 I cent. 87 INDEX TO EXCISE TAX, AMENDMENTS AND DECISIONS. 141 TAX. PAGE Pins, solid head or other, in boxes, packets, bundles, or other form,. 5 per ct. 38 Plaster, or gypsum is not to be considered a manufacture,.. 40 Plasters, same as "Dentifrice." Plate, gold, kept for use, per oz. troy,... 5. 0 cents. 42 Do., silver, do., per oz. troy,... 83 cents. 42 Do., silver, as above, to the extent of 40 oz.,... free. 42 Do., tax on, payable annually, 3... 73 Do., of religious societies, exempt from duty,..73 Do., owners, how law interpreted,.... 9 Plate iron. See "Iron." Playing cards. See "Cards." Policy of insurance. See "Insurance." Porter, per barrel of 31 gallons, fractional parts in proportion,. $1 00. 21 Porter, duty on per barrel,.... C cents. 80 Pot, containing medicines, &c., same as "B ottles." Pottery ware, if iot otherwise specified,..... 3 per ct. 40 Powders, medicinal, samiie as "Denfifrice." Power of attorney, for the sale or transfer of any stock, bonds, or scrip, or for thle collection of any dividends, or interest thereon, stamp duty,...... 25 cents. 60 Do., or proxy for voting at any election for officers of any incorporated company or society, except charitable, re ligious, literary, and cemetery societies, stamp duty,. 10 cents. 60 Do., to sell and convey real estate, or to rent or lease the samne, or to perform any or all other acts not otherwise specified, stamp duty,..... $1 00. 60 Do., to receive or collect rent, stamp duty,.. 25 cents. 60 Do,, for the sale or transfer of any scrip, or certificate of profits, or memorandum, showing an interest in the profits or accumnulations of any corporation or association, if for a sum not exceeding fifty dollars,... 10 cents. 76 Do or other papers relating to bounties, arrearages of pay, pen sions, in(demnity for depredations, by Sioux Indians, exempt, also, when affixed to a bond, or note duly stamped,. 77 Do foreign, to be used here, to pay the same stamp duty as if made in United States,..... 77 Preparations, medical. See schedule 0, page 61. Do., of which coffee forms a part, or which are prepared for sale as a substitute for coffee, per pound,... 3 mills. 87 Preserved fish,.... 5 per ct. 38 Do., fruit,...... per ct. 88 Do., meats,..... 5 per ct. 88 Printed books are not to be regarded as a manufacture, or submitted to a rate of duty as a manufacture,.... 40 Printers, job, when exempt,..... 103 Printers' ink is not to be considered a manufacture,. 40 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. 60 Do., to exceed $2,500 and not exceeding $5,000,.. $1 00. 60 Do., to exceed $5,000 and not exceeding $20,000,.. 2 00. 60 Do., to exceed $20,000 and not exceeding $50,000,. 5 00. 60 Do to exceed $50,000 and not exceeding $100,000,. 10 00. 50 Do exceeding $100,000 and not exceeding $150,000,.. 20 00. 61 Do., for every additional $50,000, or fractional part thereof. 10 00. 61 Producers of certain articles to be classed as manufacturers,. 87 Do., when not required to have a license as dealers,.. 107 Produce dealers, when license required,... * 99 Profits, annual, of every person, when exceeding $600, and not exceed ing $10,000, on the excess over $600,... 8 per ct. 49 Do., exceeding $10,000, on the excess over $600,.. 5 per ct. 49 Do., annual, when realized by any citizen of the United States residing abroad, and not in the employment of the United States, not otherwise provided fr,.. -.. 5 per ct- 4~ 10 142 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. TAX. PAGE 5 cents. 56 1 cent. 76 2 cents. 76 3 cents. 76 4 cents. 76 6 cents. 76 10 cents. 76 9 10 Promissory notes,...... 5 cents. 56 Promissory notes, upon every sum of $200 or fractional part payable on demand, or any time not exceeding 33 days,.. 1 cent. 76 Do., payable not less than 33 anid not exceeding 63 days,. 2 cents. 76 Do., if exceeding 63 but not 93 days,.... 3 cents. 76 Do., exceeding 93 but not 4 months,... 4 cents. 76 Do., exceeding 4 months, but not 6 months. 6 cents. 76 Do., exceeding 6 months,..... 10 cents. 76 Property under distraint, when not divisible, all to be sold,.. 9 Do., when not sold to be purchased for the United States,. 10 Do., annual income from. See "Income." Do., left by legacy. See " Legacies." Protest of every note, bill of exchange, acceptance, check, or draft,. 25 cents. 61 Publications are not to be regarded as a manufacture. Publishers, how to be assessed,..... 103 Do., of newspapers, when assessed,.... 103 Public exhibitions, cost of license,.... $10 00. 10 Do., a license for each State required,... 80 Pulmonary balsam, same as "Dentifrice." Do., syrup, same as "Dentifrice." Pulmonic syrup, same as "Dentifrice." Do., wafers, same as "Dentifrice." R 43 43 43 44 1 38 73 72 110 97 Do., the motive power of which is nut steam, on gross receipts Do., on bonds or other evidences of indebtedness upon which Do., re-rolled, per ton,...... 75 cents. Railroad Pills, same as "Dentifrice." Ready Relief, same as "Dentifrice." Do., (other than charter party) for any goods, merchandise, or effects, to be exported from a port or place in.the United Receipts or other evidence of money to be paid. See "Promissory Rectifiers.-Every person who rectifies, purifies, or refines spirituous Iiqurs or wines by any process, or nixes distilled spirits, whiskey, brandy, gin, or wine, with any other materials, for sale, under the na,'ie of rum, whiskey, brandy, gin, wine, or any other name or names, for each license to rec 10 10 11 11 11 61 57 76 barl, cotiigno oe a 40..gallons...to each,..$.5.....8 Do., for each additional 500 barrels, or any fraction thereof, Do., license, how to be calculated,... Red oil,... Rents, annual income from, when exceeding $600, and not exceeding $10,000, on excess over $600,... Do., exceeding $10,000, on excess over $600,.. 28 28 94 36 49 49 free. 3 per ct. 5 per ct. INDEX To EXOIs: TAX, AMENI)MENTS, AND DECISIONS. 143 TAX. PAGE Rents, annual income from} when realized by a citizen of the United States residing in a foreign country and not in the employ ment of the United States,. 5 per ct 49 Retail dealers in liquors Every person who shlall sell or offer for sale distilled spirits, ferinelited liquors or wines of every descrip tion, in less quantities than three gallons at one time, to the same purchaser, for each license,. 20 00. 27 Retail dealers, whose gross annual sales or receipts exceed one thousand dollars, fur each license (amended, see page 71), $10 00. 27 Do., whose gross annual receipts are less than one thousand dollars, require no license,.. 27 Do., who are regarded as retail dealers,.. 27 Do., do not require a license as tobacconists, * 80 Do., need no license as a confectioner,. 31 Do., nor as an apothecary,.1. 81 Do., over $100 and under $25,000, cost of license,. 10 00. 71 Do., who are,... 71 Do., in liquors, cost of license..... 20 00 72 Do., who are such,.... 72 Revenue Agents, three to be appointed,... 88 Do., their duties,... 83 Reviews are not to be considered as a manufacture,.. 40 Rivets, tax on per ton,.. 2 00. 72 Rolled brass, tax on,. 1 per ct. 72 Roman cement is not to be regarded as a manufacture,. 40 8 Sail boats hereafter built, 2 per ct. 73 Sails, tax on, when exempt,.. 3 per ct. 72 Do., foir a vessel made to order,.... exenpt 102 Salaries, annual income from, when exceeding $600, on the excess over $600, 3 per cet 49 Do0., all, of persons in the employ of the United States, when exceeding the rate of $600 per year, on the excess above $600,...... 3 per ct. 47 Salaries of officers, how paid,.... 66 Saleratus, per pound,. 5 mills. 37 Sales at auction, on gross amount of sales,... T' of 1 per et. 41 Sales at auction made by public officers, &c,... exempt. 41 Salt, per one hundred pounds,.. 4 cents. 38 Salves. same as' Dentififice' Savings institutions, on all dividends,.. 3 per ct. 45 Savings banks. See " Banks.' Screws, called wood screws, per pound,.. 11 cents. 88 Schooners hereafter built,..... 2 per ct. 73 Segars (see " Cigars,") valued at not over five dollars per thousand, per 1,000... $t 50. 37 Do, valued at over five dollars and not over ten dollars per thousand, per 1,000,.. 2 00. 37 Do., valued at over ten and not over twenty dollars per thou sand, per 1,000,.... 2 50. 87 Do., valued at over twenty dollars per thousand, per 1,000,. 3 50. 87 Shades, tax on, atid when exempt,... 3 per ct. 72 Sheathing metal, yellow, in rods or sheets,... 1 per ct. 72 Shell fish, in cans or air-tight packages,.. 5 per ct. 38 Sheep, slaughtered for sale, per head (amrnended, see page 73),.. 5 cents. 42 Do., slaughtered by any person for his own consumption,. f,ee. 42 Sheep slaughtered for sale, per head,.. 3 cents. 73 Do., for own use, less than six,.. exempt. 74 Sheepskins, tanned, curried, or finished,.. 4 per ct. 89 Sheet iron. See "Iron." Shingles are not to be considered as a manufacture,... 40 Ships, hereafter built,.... 2 per ct. 78 144 INDEX TO EXCISE TAX, AMENDMENTS7 AND DECISIONS. TAX. PAGE 96 90 107 5 per ct. 38 5 per ct. 38 3 per ct. 40 3 per ct. 40 6 cents. 39 5 per ct. 39 4 per ct. 39 4 per ct. 39 4 per ct. 39 4 per ct. 39 2 cents. 4 per ct. 389 4 per ct. 89 40 107 112 2 per ct. 73 20 cents. 37 Ship builders, reference of the tax law to,. Shoemakers and tanners, distinct manufacturers, and the products o each taxed,..... Shlooks, when exempt fromn tax,... Silk parasols (amended, see page 73),... Silk umbrellas (amended, see page 73),..... Silk, manuftactures of, not otherwise specified,. Silver, manufactures of, when not otherwise specified,.. Skins, calf, tanned, each,..... Do., American patent,.... Do., goat, curried, manufactured, or finished,.. Do., kid, d).,.......4. Do., morocco, do.,... Do., sheep, tanned, curried, or finished,...4pe.. 3 Do., deer, dressed or smoked, per pound,... Do., hog, tanned and dressed,......4pect3 Do., horse, do.,.... Slates are not to be considered a manufacture,... Slate, when subject to a tax,.. Slaughter houses, returns to be made, and liability of owners, Sloops, hereafter built,. Snuff, manufactured of tobacco, ground, dry, or damp, of all descriptions per pound,...... Do., -aromnatic. See "Aromatic Snuff." Do., catarrh. See "Catarrh Snuff." Snuff of all descriptions, tax on per pound,.. Soap, castile, valued not above 38 cents per pound, per pound,. Do., valued above 3-' cents per pound, per pound,.. Do., cream, per pound,.. Do., erasive, valued not above 3O cents per pound, per pound, Do., erasive valued above 38 cents per pound, per pound, Do., palm-oil, valued not above 3-; cents per pound, per pound, Do., palm-oil, valued above 31 cents per pound, per pound, Do., fancy, scented honey, toilet, and shaving, of all descrip tions, per pound,.. -. Do., transparent, per pound,... Do., of all other descriptions, white or colored, except soft soap and soap otherwise provided for, valued not above 32 cent per pound, per pound,.. Do., do., valued( above 32 cents per pound, per pound,. Soap makers, for each license,.... Soda, bicarbonate of, per pound,..... S(le leather. See "Leather." Spikes, per ton,.... Spirits, distilled. See "Distilled Spirits." Spirits, distilled, per gallon,..... Split peas are not to be considered a manufacture,. Stallions, cost of license,..... Stamps, duties when to commence,.... Do., penalty for not using stamps,. Do., stamps for one instrument not to be used for another, Do., forging, counterfeiting, or misusing stamps prohibited, Do., or selling the same, or defacing stamps, penalty, Do., mode of cancelling adhesive stamps,. Do., certain persons allowed to furnish their own dies, Do., penalty for forging or counterfeiting,. Do., what paper stamped,.... Do., discount to purchasers of stamps,... Do., instruments exempt fromn duty may be stamped,. Do., telegraph messages and packages for express companies, Do., penalty for preparing drugs for consumption or sale withou stamp, Do., prescriptions of the College of Pharmacy or of Physician do'not require a stamp,... 20 cents. 1 mill. 5 mills. 2 cents. 1 mill. 5 mills. I mill. 5 mills. 2 cents. 2 cents. 73 38 38 38 38 38 38 35 38 38 I mill. 38 5 mills. 38 $10 00. 20 5 mills. 37 $2 00. 38 20 cent . $10 0 40 O0. 7o 51 51, 68 51 51 52 .52 52 52 53 53 54 1541 55 55 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. 145 AGE 55 55 56 78 ,78 100 113 74 8 7 37 37 87 87 82 16 7 15 40 43 43 96 73 112 29 3 7 8 16 40 Stamps, penalty for removing stamps from certain articles,. Do., certain articles not to be sold without a stamp, unless for export,.... Do., manufacturers of such articles to make monthly returns, &c. Stamps, Commissioner to determine how to cancel,... Do., how used on written or printed instruments,.. Do., the affixing and cancelling of,... Do., on Notes or other instruments, decision on,.. Do., affixing and cancellation of. Stamped paper, vellum, or parchment, to be paid to dealers,bypurchasers,7 Starch, made of corn, per pound,... Do., made of potatoes, per pound,... Do., made of rice, per pound,... Do., made of wheat, per pound,... Do., made of any other material, per pound,.. States may tax without regard to the United States law, States and Territories where the Act cannot be executed, proceedings, Stationery, allowed to Assessors, &c.,.... Do., to Collectors,..... Staves are not to be considered a manufacture,... Steamboat captain, to make montlhly statement,... Steamboats, except ferry boats, on gross receipts,... Steamboat builders, reference of the tax law to,... Steamboats hereafter built, exclusive of engine,... Do. owners, how to make returns,... Steamers, passenger, cost of license,... Do., taxes, who must pay,.... Do., to be paid within the district where persons reside,. Do., when payable, and penalty for neglect,,.. Do., when wrongful, how to be refunded,... Steel, manufactures of, when not otherwise specified, Do., in ingots, bars, sheets, or wire, not less than one fourth of an inch in thickness, valued at seven cents per pound or less, per ton,.. Do., do., valued above seven cents per pound and not above eleven cents per pound, per ton, Do., do., valued above eleven cents per pound, per ton, Steel, used in distilling spirituous liquors, where the annual product ex ceeds three hundred barrels, for each yearly license, Do., where the annual product is three hundred barrels or less, each license,...... Do., used by distillers of apples and peaches, where the annual product is less than one hundred and fifty barrels, each license,,..... Stock of insurance companies. See "Insurance." Stock, transfer of the shares of, when taxed,.... Do., Certificates, when stamps required,... Stone, when subject to a tax,..... Stoves, per ton of 2,000 pounds,.... Subscriptions to books, solicitors of, peddlers, Sugar, refined, whether loaf, lumrnp, granulated, or pulverized, per pound, Do., refined, or made from molasses, syrup of molasses, rielado, or concentrated melado, per pound (amended, see p. 72),. Do., brown, muscovado, or clarified, produced directly from the sugarcane, and not from sorghum or imphee, other than that produced by the refiner, per pound,.. Sugar candy, lnade wholly or in part of sugar, per pound,.. Sugar, decisions respecting tax on,... Do., candy, valued under 14 cents, two cents per pound, under 40, three cents, over that 5 per cent.,... Do., refiners, tax on,..... Do., who are such,..... Sugar-coated pills, same as "Dentifrice." Sulphate of barytes, per 100 pounds,... 1 Surgeons, not need another license to practise out of district,. 88 88 88 38 109 ill 107 88 114 37 87 1 cent. 87 . I cent.'67 108 1 73 11 per et. 72 72 10 cents. 87 84 146 INDEX TO EXCISE TAX, AMENI)METSX AND DECISIONS T TAX. PAGN 73, 116 1 per ct. 73 $10 00. 30 90 exempt. 36 Tailors' custom work under $1,000, exempt, when not,.. 73, 116 Do, over $1,000,...... I per ct. 73 Tallow chandlers, for each license,..... $10 00. 30 Tanners and shoemakers, distinct manufacturers, and the products of each taxed,...... 90 Tar, coal, produced in the manufacture of gas,.. exempt. 36 Taverns. See "Hotels." Tax, payment of, to be demanded within ten days,... 69 Do., in what cases special demand of payment unnecessary,. 69, 115 Do., improperly paid, how to be recovered,... 106 Telegraph despatches. See "Despatch." Telegraph operators, not to receive a message unless it is stamped,. 54 Telegraphic messages, when to have stamps,.... 104 Tents, tax on, and when exempt,..... 3 per ct. 72 ThIeatres, what are regarded as theatres,... 80 Do., licenses for buildings,.... 106 Do., for each license,...... $100 00. 30 Thread, how to be exempt from duty,..... 106 Ticket, passage, by any vessel from a port in the United States to a foreign port, if less than $30 (amended, see page 76),. 50 cents. Do., exceeding $30,..... $1 00. Timber is not to be considered a manufacture,.... 40 Time pieces, tax on,...... 3 per ct. 73 Tin, manufactures of, when not otherwise specified,.. 3 per ct. 40 Tinctures, same as "Dentifrice." Tobacconists, for each license,...... $10 00. 29 Do., whose gross annual sales do not exceed one thousand dol lars, are not required to take out a license. Tobacconists, who require such a license,... 29 Do., license not required in certain cases,... 32 Tobacco, Cavendish, valued at more than 30 cents per pound, per pound, 15 cents. 37 Do., valued at any sumn not exceeding 30 cents per pound, per pound (amended, see page 73),... 10 cents. 87 Do., fine cut, same as "Tobacco, Cavendish." Do., plug, same as "Tobacco, Cavendish." Do., twist, same as "Tobacco, Cavendish." Do., manufactured, of all kinds, not including snuff or segars, or smoking, prepared with stems in, valued at over 80 cents per pound,......15 cents. 87 Do., valued at less than 30 cents per pound,.. 10 cents. 87 Do., smoking, prepared with stems in, per pound,.. 5 cents. 37 Do., smoking, made exclusively of stems, per pound,. 2 cents. 37 Tobacco, cavendisli, plug, twist, fine cut, and manufactured,.. 15 cents. 73 Do., smoking, prepared with stems in,... 5 cents. 73 Do., made exclusively of stems,.... 5 cents. 73 Do., manufactured, the tax on,.... 108 Do., when sold under value,..... 114 Do., Inspectors of, to be appointed, and duties,. 87 Tonic mixture, same as "Dentifrice." Tooth powder, same as "Dentifrice." Trust Companies, on dividends, &c,..... 3per et. 45 Trust Companies. See "Banks.' Turnpike Companies, tax on dividends of,... per ct. 78 U Umbrellas, made of cotton, silk, or other material (amended),. Umbrellas, silk, cotton, or other material,... Umnbrella stretchers are no)t to be considered a manufacture. Unguents, same as "Dentifrice." United States securities, tax on interest of,... . 5 per et. 38 3 per et. - 73 li per et. 49 INDEX TO [EXCISE TAX, AM1ENDMENTS, AND D[ECISIONS. 147 TAX. PAGE 81 81 99 Unstamped instruments not invalid prior to June, 1863, Do., may be stamped in court,... Do., validity of,... V Varnish, made wholly or in part of gum copal, Do., made of other gums or substances, Vegetable oils, not otherwise specified, per gallon, Vegetable pulmonary balsam, same as "Dentifrice." Vendors of maps, books, pamphlets,. Vermifuge, same as "Dentifrice." Vessels, passenger, cost of license,.. Vintners, license not required in certain cases. Warehouse entry, at custom houses, not exceeding $1 in value, stamp duty,....... 25 cents. 59 Do., exceeding $1 and not exceeding $5,... 50 cents. 59 Do., exceeding $5 in value,..... $1 00. 59 Warehouse, need not be contiguous to distillery,.... 70 Warehouse receipts, stamp duty,..... 25 cents. 61 Watercraft, all hereafter built,..... 2 per ct. 71 Whale oil,........ exempt. 36 Whiskey, per gallon,...... 20 cents. Do., rectified, is not to pay an additional duty. White lead, per 100 pounds,...... 25 cents. 37 Wholesale dealers.-Every person whose business or occupation is to sell, or offer to sell, groceries, or any goods, wares, or merchan dise, of foreign or domestic production, by one or more original packages or piece, at one time, to the same pur chaser, not including wines, spirituous or malt liquors, for each license (amended, see page 71),. $50 00. 82 Wholesale dealers in liquors of every description, including distilled spirits, fermented liquors and wines of all kinds (persons other than distillers, who sell or offer for sale any such liquors or wines in quantities of more than three gallons at one time to the same purchaser are included), for each license (amended, see page 70),... 100 00. 27 Do., not licensed to retail,..... 25 Wholesale dealers need no license to retail,.... 28 Do., do not require a license as a tobacconist,.. 80 Do., need no license as a confectioner,... 30 Do., nor as an apothecary,..... 82 Wholesale dealers, sales not exceeding $50,000, cost of license,.. 15 00. 71 Do., not exceeding $100,000, cost of license,... 50 00. 71 Do., not exceeding $250,000, cost of license,... 100 00. 71 Do., not exceeding $500,000, cost of license,.. 200 00. 71 Do., not exceeding $1,000,000, cost of license,.., 800 00. 71 Do., not exceeding $2,000,000, cost of license,.. 500 00., 71 Do., for every million exceeding two,.... 250 00. 71 Do., who tare such,.... 71 Do., not cover commercial brokers,... 71 Do., in liquors, cost of license,.. o 72 Do., who are such,..... 70 Wholesale dealer, who is one,.... 93 Willow, manufactures of,...... 8 per ct. 40 Wines, made of grapes per gallon,..... 5 cents. 34 Withdrawal entry, at custom house, stamp duty,... 50 cents. Wood, manufactures of, if not otherwise provided for,... 3 per ct. 40 Wood screws,....... 12 cents. Wool, manufactures of, not otherwise specified,.. 8 per ct. 40 . 5 per ct. 5 per ct. ~ 2 cents. 89 39 86 114 . $25 29 82 V, 148 INDEX TO EXCISE TAX, AMENDMENTS, AND DECISIONS. TAX. PAGE 3 per ct. 40 Worsted, manufactures of, not otherwise specified, Worm lozenges, same as ",Dentifrice,." Writ, stamp duty, see "Legal Documents,'" Y Yachts, over six and under ten hundred dollars in value,. Do., each additional thousand dollars in value, Yachts, tax on payable annually,.... Do., I-how law interpreted,.. Yarns, how to be exempt from duty,.. z Zinc, manufactures of, not otherwise specified, Do., oxide of, per 100 pounds,. . 50 cents. 61 x $10 00. 42 10 00. 42 73 96 106 I. 8 per ct. 40 . 52 cents 73 THE DIRECT TAX LAW, (Passed August 5th, 1861.) AND THE ACT FOR THE COLLECTION OF TAXES IN INSUR RECTIONARY DISTRICTS, ETC. I f, 3 This Act took effect Aug. 5, 1861; and so much as imposes a direct tax of twenty millions of dollars was suspended July 1, 1862, until April 1, 1865. (See page 67 of the preceding Act.) DIRECT TAX. AN ACT To provide increased revenue from imports to pay interest on the public debt, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and Specifio duties after the date of the passage of this act, in lieu of the duties hereto- on ertaiimport. fore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say: First, On raw sugar. sugar, commonly called muscovado or brown sugar, and on sugars not advanced above number twelve, Dutch standard, by claying, boiling, clarifying, or other process, and on sirup of sugar or of sugarcane and concentrated molasses, or concentrated melado, two cents per pound; and on white and clayed sugar, when advanced beyond the raw state, above number twelve, Dutch standard, by clarifying or other process, and not yet refined, two and a half cents per pound; on refined sugars, whether loaf, lump, crushed, or pulverized, four cents per pound; on sugars after being refined, when they are tinctured, colored, or in any way adulterated, and on sugar-candy, six cents per pound; on molasses, five cents per gallon: Provided, That all sirups of sugar or of sugar-cane, con- Sirups of sugar, centrated molasses or melado, entered under the name of molasses, &C" entered as molasses, to be or any other name than sirup of sugar or of sugar-cane, concen-:forfeited. trated molasses, or concentrated melado, shall be liable to forfeiture to the ljnited States. On all teas, fifteen cents per Tea. pound; on almonds, four cents per pound; shelled almonds, six Almonds,. cents per pound; on brimstone, crude, three dollars per ton; on brimstone, in rolls, six dollars per ton; on coffee, of all kinds, four cents per pound; on cocoa, three cents per pound; on cocoa leaves and cocoa shells, two cents per pound; on cocoa, prepared or manufactured, eight cents per pound; on chickory root, one cent per pound; and on chickory, ground, two cents per pound; on chocolate, six cents per pound; on cassia, ten cents per pound; cassia buds, fifteen cents per pound; on cinnamon, twenty cents per pound; on cloves, eight cents per pound; on cayenne pepper, six cents per pound; on cayenne pepper, ground, eight cents per pound; on currants, five cents per pound; on argol, three cents per poulnd; on cream tartar, six cents per pound; on tartaric acid, tartar emetic, and rochelle salts, ten cents per pound; on dates, two cents per pound; on figs, five cents per pound; on ginger root, three cents per pound; on ginger, ground, five cents per pound; on licorice paste and juice, five cents per pound; licorice root, one cent per pound; on mace and nutmegs, twenty-five cents per pound; on nuts of all kinds, not otherwise DIRECT TAX. provided for, two cents per pound; on pepper, six cents per pound; on pimento, six cents per pound; on plums, five cents per pound; on prunes, five cents per pound; on raisins, five cents per pound; on unmanufactured Russia hemp, forty dollars per ton; on manilla and other hemps of India, twenty-five dollars per ton; on lead, in pigs or bars, one dollar and fifty cents per one hundred pounds; in sheets, two dollars and twenty-five cents per one hun dred pounds; on white lead, dry or ground in oil, and red lead, two dollars and twenty-five cents per one hundred pounds; on salt, in sacks, eighteen cents per one hundred pounds, and in bulk, twelve cents per one hundred pounds; on soda ash, one-half cent per pound; on bicarbonate of soda, one cent per pound; on sal soda, one-half cent per pound; on caustic soda, one cent per pound; on chloride of lime, thirty cents per one hundred pounds; on salt petre, crude, one cent per pound; refined, or partially refined, two cents per pound; spirits of turpentine, ten cents per gallon; on oil of cloves, seventy cents per pound; on brandy, one dollar and twenty-five cents per gallon; on spirits distilled from grain or other materials, fifty cents per gallon; on gum copal, and other gums or resinous substances used for the same or similar pur poses as gum copal, ten cents per pound. tieAd valoreram du- SEC. 2. Awzd be it furthler enacted, That, from and after the day ties on certain ira-,' port, and year aforesaid, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say: On arrow-root, twenty per centuin ad valo rem; on ginger, preserved or pickled, thirty per centum ad valorem; on limes, lemons, oranges, bananas, and plantains, twenty per cen tum ad valorem; on Peruvian bark, fifteen per centiin ad valorem; on quinine, thirty per centumn ad valorem; on rags, of whatever material, ten per centum ad valorem; on gunpowder, thirty per centum ad valorem; on feathers and downs, thirty per centum ad valorem; on hides, ten per centum ad valorem; on sole and l)end leather, thirty per centumn ad valorem; on India-rubber, raw or unmanufactured, ten per centum ad valorem; on India-rubber shoes and boots, thirty per centumn ad valorem; on ivory, unmanu factured, and on vegetable ivory, tenl per centum ad valorem; on wines of all kinds, fifty per centum ad valorem; on silk in the gum, not more advanced in the manufacture than single, tram, and thrown, or organzine, twenty-five per centumrn ad valoremn; on all silks valued at not over one dollar per square yard, thirty per cenItum ad valorem; on all silks valued over one dollar per square yard, forty per centum ad valorem; on all silk velvets, or velvets of which silk is the component material of chief value, valued at three dollars per square yard, or under, thirty per centum ad valorem; valued at over three dollars per square yard, forty per centum ad valorem; on floss silks, thirty per centum ad valorem; on silk ribbons, galloons, braids, friinges, laces, tassels, buttons, button-cloths, trimmings, and on silk twist, twist composed of mohair and silk, sewing silk in gum or purified, and all other manufactures of silk, or of which silk shall be the component material of chief value, not otherwise provided for, forty per centum ad valorem. tmportedinforein SEC. 3. And be it further enacted, That all articles, goods, vessels to pay cer- wares, and merchandise, imported from beyond the Cape of Good rain wdditionat Hope in foreign vessels, not entitled by reciprocal treaties to be exempt from discriminating duties, tonnage, and other charges, 4 DIRECT TAX. and all other articles, goods, wares, and merchandise not imported direct from the place of their growth or production, or in foreign vessels, entitled by reciprocal treaties tb be exempt from discrimiinating duties, tonnage, and other charges, shall be subject to pay, in addition to the duties imposed by this act, ten per centum ad valorem: Provided, That this rule shall not apply to goods, wares, Provd and merchandise imported from beyond the Cape of Good Hope in American vessels. SEC. 4. And be it further enacted, That, from and after the passage of this act, there shall be allowed, on all articles wholly manufactured of materials imported, on which duties have been paid when exported, a drawback, equal in amount to the duty paid Drawback o certain article& on such materials, and no more, to be ascertained under such regu- IRules lations as shall be prescribed by the Secretary of the Treasury: Provided, That ten per centum on the amount of all drawbacks, 10 per cent. to so allowed, shall be retained for the use of the United States by be retained. the collectors paying such drawbacks, respectively. SEC. 5. And be it further enacted, That all goods, wares, and Certain goods on shipboard and all merchandise, actually on shipboard and bound to the United States, goods in wareand all goods, wares, and merchandise, on deposit in warehouses payhouses, &c.,rate o payformer rate of or public stores at the date of the passage of this act, shall be sub- duties. ject to pay such duties as provided by law before and at the time of'the passage of this act: Provided, That all goods deposited in public store or bonded warehouse after this act takes effect and goes into operation, if designed for consumption in the United States, must be withdrawn therefrom, or the duties thereon paid in three months after the same are deposited; and goods designed Dutiesonbonded for exportation and consumption in foreign countries may be hregoods tobe aidin withdrawn by the owner at any time before the expiration of &c three years after the same are deposited, such goods, if not withdrawn in three years, to be regarded as abandoned to the Government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury: Provided, That merchandise upon which the owner may have Provd neglected to pay duties within three months from the time of its deposit may be withdrawn and entered for consumption at any time within two years of the time of its deposit upon the payment of the legal duties, with an addition of twenty-five per centum thereto: Provided, also, That merchandise upon which duties have Furtherprovi. been paid, if exported to a foreign country, within three years, shall be entitled to return duties, proper evidence of such merchandise having been landed abroad to be furnished to the collector by the importer, one per centum of said duties to be retained by the Government. SEc. 6. And be it further enacted, That the act entitled "An Amendments of ,et ~1861, ch. 68, act to provide for the payment of outstanding treasury notes, to ~~ 6, 7, 12, ic, 14 authorize a loan, to regulate and fix the duties on imports, and for 15,19,22,28. other purposes," approved March two, eighteen hundred and sixty-one, be, and the same is hereby, amended, as follows-that is to say: First, in section six, article first, after the words "in cordials and," strike out "liquors," and insert "liqueurs;" Secoii'ld, in the same section, after the word "represent," insert "Provided, also, That no lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and all other spirituous beverages, than that now fixed by law for the description of first proof, but shall be increased in proportion for any greater strength than o I DIRECT TAX. the strength of first proof;" Third, in section seven, clause fifth, the words "on screws, washed or plated, and all other screws, of iron or any other metal," shall be stricken out, and the words "on screws, of any other metal than iron," shall be inserted; Fourth, section twelve, article first, after the words "eighteen cents," where they first occur, insert "or less;" Fifth, section thirteen, article second, after the word "manufacturer," insert "except hosiery;" Sixth, in the same section, article third, strike out " wool," wherever it occurs, and insert in each place "worsted;" Seventh, in section fourteen, article first, after the words "- ten per centIln," insert "ad valorem;" Eighth, in section fifteen, before the word "yarns" insert "hemp;" in the same section, after the word " sheetings," insert "of flax or hemp;" and strike out "jute goods," and in lieu thereof insert "jute yarns;" Ninth, in section twenty-two, strike out the words "unwrought clay, three dollars per ton;" Tenth, in section nineteen, strike out "compositions of glass or paste, not set, intended for use by jewellers; " Eleventh, in section twenty-two, strike out "compositions of glass or paste, when set;" Twelfth, in section twenty-three, article sheathing metal, strike out "yard," and insert "foot." Repealingclause. SEC. 7. And be it further enacted, That all acts and parts of acts repugnant to the provisions of this act be, and the same ore Saving as to laws hereby, repealed: Provicled, That the existing laws shall extend for collection, &c.rpae rvce,eiun to, and be in force for, the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution, and remission of all fines, penal ties, 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. Direct tax of SEC. 8. And be it further enacted, That a direct tax of twenty 20,0ooo,00ooO, how millions ofdollars be, and is hereby, annually laid upon the United apportioned. States, anrid the same shall be and is hereby apportioned to the States, respectively, in manner following: Maine. To the State of Maine, four hundred and twenty thousand eight hundred and twenty-six dollars. New Hampshire. To the State of New Hampshire, two hundred and eighteen thousand fo)ur hundred and six and two-third dollars. Vermont. To the State of Vermont, two hundred and eleven thousand and sixty-eight dollars. Massachusetts& To the State of Massachusetts, eight hundred and twenty-four thousand five hundred and eighty-one and one-third dollars. Rhode Island. To the State of Rhode Island, one hundred and sixteen thousand nine hundred and sixty-three and two-third dollars. Connecticut To the State of Connecticut, three hundred and eight thousand two hundred and fourteen dollars. New York. To the State of New York, two million six hundred and three thousand nine hundred and eighteen and two-third dollars. NewJersey. To the State of New Jersey, four hundred and fifty thousand one hundred and thirty-four dollars. Pennsylvania To the State of Pennsylvania, one million nine hundred and forty-six thousand seven hundred and nineteen and one. third dollars. Delwar. To the State of Delaware, seventy-four thousand six hundred and eighty-three and one-third dollars. 6 DIRECT TAX. To the State of Maryland, four hundred and thirty-six thousand eight bundred and twenty-three and one-third dollars. To the State of Virginia, nine hundred and thirty-seven thousand five hundred and fifty and two-third dollars. To the State of North Carolina, five hundred and seventy-six thousand one hundred and ninety-four and two-third dollars. To the State of South Carolina, three hundred and sixty-three thousand five hundred and seventy and two-third dollars. To the State of Georgia, five hundred and eighty-four thousand three hundred and sixty-seven and one-third dollars. To the State of Alabama, five hundred and twenty-nine thousand three hundred and thirteen and one-third dollars. To the State of Mississippi, four hundred and thirteen thousand eighty-four and two-third dollars. To the State of Louisiana, three hundred and eighty-five thousand eight hundred and eighty-six and two-third dollars. To the State of Ohio, one million five hundred and sixty-seven thousand eighty-nine and one-third dollars. To the State of Kentucky, seven hundred and thirteen thousand six hundred and ninety-five and one-third dollars. To the State of Tennessee, six hundred and sixty-nine thousand four hundred and ninety-eight dollars. To the State of Indiana, nine hundred and four thousand eight hundred and seventy-five and one-third dollars. To the State of Illinois, one million one hundred and forty-six thousand five hundred and fifty-one and one-third dollars. To the State of Missouri, seven hundred and sixty-one thousand one hundred and twenty-seven and one-third dollars. To the State of Kansas, seventy-one thousand seven hundred and forty-three and one-third dollars. To the State of Arkansas, two hundred and sixty-one thousand eight hundred and eighty-six dollars. To the State of Michigan, five hundred and one thousand seven hundred and sixty-three and one-third dollars. To the State of Florida, seventy-seven thousand five hundred and twenty-two and two-third dollars. To the State of Texas, three hundred and fifty-five thousand one hundred and six and two-third dollars. To the State of Iowa, four hundred and fifty-two thousand and eighty-eight dollars. To the State of Wisconsin, five hundred and nineteen thousand six nundred and eighty-eight and two-third dollars. . To the State of California, two hundred and fifty-four thousand five hundred and thirty-eight and two-third dollars. To the State of Minnesota, one hundred and eight thousand five hundred and twenty-four dollars. To the State of Oregon, thirty-five thousand one hundred and forty and two-third dollars. To the Territory of New Mexico, sixty-two thousand six hundred and forty-eight dollars. To the Territory of Utah, twenty-six thousand nine hundred and eighty-two dollars. To the Territory of Washington, seven thousand seven hun-. dred and fifty-five and onethird dollars. To the Territory of Nebraska, nineteen thousand three hun r dred and twelve dollars. I MgLryl' Virginia. North Carolina. South Caroliu& Georgia. Alabam& MississippL Louisiana. Ohio. Kentucky. Tennessee. Indtana. Illinois. Missouri. Kansas. Arkansas. Michigan. Florida. Te Iowa. Wisconsin. California. Minnesota. Oregon. New Mexioo6 'Utah. Washington. I'Tebruk& DIRECT TAX. Nevad To the Territory of Nevada, four tnousand five hundred and ninety-two and two-third dollars. Colorado. To the Territory of Colorado, twenty-two thousand nine hun dred and five and one-third dollars. Dakota To tile Territo~ry of Dakota, three thousand two hundred and forty-one and one-third dollars. District of Co- To the District of Columbia, forty-nine thousand four hundred lumbia. and thirty-seven and one-third dollars. triCollects fion das-ein SEC. 9. Anid be it further enacted, That, for the purpose of and collecting the assessing the above tax and collecting the same, the President of tax. the United States be, and he is hereby, authorized to divide, re spectively, the States and Territories of the United States and the District of Columbia into convenient collection districts, and Assessors and to nominate and, by and with the advice of the Senate, to appoint collectors an assessor and a collector for each such district, who shall be Proviso. freeholders and resident within the same: Provided, That any of said States and Territories, as well as the District of Columbia, may, if the President shall deem it proper, be erected into one Assessors and district: And provided, further, That the appointment of said collectors not to be appointed before assessors and collectors, or any of them, shall not be made until on or after the second Tuesday in February, one thousand eight hundred and sixty-two. Collectors to give SEC. 10. And be it further enacted, That before any such colbond before enteringdupbefon dutyer- lector shall enter upon the duties of his office he shall execute a bond for such amount as shall be prescribed by the Secretary of Amount and the Treasury, with sureties to be approved as sufficient by the imureties,&fJ. ureties, Solicitor of the Treasury, containing the condition that said col lector shall justly and faithfully account for to the United States, and pay over, 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, to be by him directed to be put in suit upon any breach of the condition thereof. And such collectors shall, from time to time, renew, strengthen, and increase their official bonds, as the Secretary of the Treasury may direct. Collection dis- SEC. 11. And be it further enacted, That each of the assessors trict to be divided shall divide his district into a convenient number of assessment into assessment districts. districts, within each of which he shall appoint one respectable Assistant ases- freeholder to be assistant assessor; and each assessor and assist ant assessor so appointed, and accepting the appointment, shall, before he enters on the duties of his appointment, take and sub scribe before some competent magistrate, or some collector to be appointed by this act, (who is hereby empowered to admin Oath. ister the same,) the following oath or affirmation, to wit: "I, A B; do swear, or affirm, (as the case may be,) that I will, to the best of my knowledge, skill, and judgment, diligently and faith fully execute the office and duties of assessor for, (naming the as sessment district,) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor." certifcate. 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 as Penalty for act- sessor acting in the said office without having taken the said oath lug without oath. or affirmation shall forfeit and pay one hundred dollars, one moiety thereof to the use of the United States, and the other moiety 8 DIRECT TAX. thereof to him who shall first sue for the same; to be recovered, with costs of suit, in any court having competent jurisdiction. SEc. 12. And be it furt]aer enacted, That the Secretary of the secretary of Treas31iry to esTreasury shall establish regulations suitable and necessary for tablishregulation8s carrying this act into effect; which regulations shall be binding on underthisact, and n zn. ~~~~~~~~~~~~~~~~~frame instruction& each assessor and his assistants in the performance of the duties enjoined by or under this act, and shall also frame instructions Assessors and for the said assessors and their assistants; pursuant to which in- aoswistants to fol low them.. structions the said assessors shall, on the first day of March next, direct and cause the several assistant assessors in the district to inquire after'and concerning all lands, lots of ground, with their improvements, buildings, and dwelling-houses, made liable to taxation under 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, and to value and enumerate the said objects of taxation in the mananer prescribed by this act, and in conformity with the regulations and instructions above mentioned. SEc. 13. Antd be it further enacted, That the said direct tax Direct ta laid by this act shall be assessed and laid on the value of all lands Real es,tat and lots of ground, with their improvements and dwelling-houses, Valuation to be which several articles subject to taxation shall be enumerated and as of April 1,1862. valued, by the respective assessors, at the rate each of them is worth in money on the first day of April, eighteen hundred and sixty-two: Provided, however, That all property, of whatever kind, coming within any of the foregoing descriptions, and belonging to the United States or any State, or permanently or specially exempted from taxation by the laws of the State wherein the same may be situated at the time of the passage of this act, together with such property belonging to any individual, who actually resides thereon, as shall be worth the sum of five hundred dollars, shall be exempted from the aforesaid enumeration and Exemption& valuation, and from the direct tax aforesaid:* And provided, further, That in making such assessment due regard shall be had to any valuation that may have been made under the authority of the State or Territory at any period nearest to said first day of April. SEc. 14. And be it further enacted, That the respective assist. Propertyowners tofunslituant assessors shall, immediately after being required as aforesaid on requellt by the assessors, proceed through every part of their respective districts, and shall require all persons owning, possessing, or having the care or management of any lands, lots of ground, buildings, or dwelling-houses, lying and being within the collection district where they reside, and liable to a direct tax as aforesa;.d, to deliver written lists of the same; which lists shall be made in such manriner as may be directed by the assessor, and, as far as practicable, conformably to those which may be required for the same purpose under the authority of the respective States. SEc. 15. And be it further enacted, That if any person owning, If owner has no list and will dispossessing, or having the care or management of property liable clos,e, offacer to, to a direct tax, as aforesaid, shall not be prepared to exhibit a makelist written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the lands and lots of ground, with their improvements, buildings, and dwelling.houses, taxable as afbresaid, then, and in that case it shall be the duty of the 11 9 DIRECT TAX. officer to make such list, which, being distinctly read and consented to, shall be received as the list of such person. Penalty for de. SEC. 16. And be it further enacted, That if any such person shall livering or disclos-' ing fraudulentlist. 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, with intent to defeat or evade the valu ation or enumeration hereby intended to be made, such person so offending, and being thereof convicted before any court having competent jurisdiction, 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 enumer ation required by this act shall, in all such cases, be made, as aforebLisade hhow to said, upon lists, according to the form above described, to be made bmaein such cae. i out by the assessors and assistant assessors, respectively; which lists the said assessors are hereby authorized and required to make -according to the best information they can obtain, and for the pur pose of making which they are hereby authorized to enter into No appeal from end upon all and singular the premises, respectively; and from valuation, &c. the valuation and enumeration so made there shall be no appeal. Notic e to owner SEC. 17. And be it further enacted, That in case any person to furnish list in certain case shall be absent from his place of residence at the time an assessor shall call to receive the list of such person, it shall be the duty of such assessor or assistant assessor to leave at the house or place of residence of such person, with some person of suitable age and discretion, a written note or memorandum, requiring him to pre sent to such assessor the list or lists required by this act within ten days from the date of such note or memorandum. when list i not SEC. 18. And be it further enacted, That if any person, on when list is not given upon notice being notified or required as aforesaid, shall refuse or neglect to or requeat give such list or lists as aforesaid within the time required by this act, it shall be the duty of the assessor for the assessment district within which such person shall reside, and he is hereby authorized and required, to enter into and upon the lands, buildings, dwell ing-houses, and premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the best informa tion which he can obtain, and on his own view and information, such lists of the lands. and lots of ground, with their improvements, buildings, and dwelling-houses, owned or possessed, or under the care or management of such person, as are required by this act; which lists, so made and subscribed by such assessor, shall be taken anrid 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.' Property of ab- SEC. 19. And be it further enacted, That whenever there shall sent owners, list fu how made. be in any assessment' district any property, lands, and lots of ground, buildings, or dwelling-houses, not owned or possessed by, or under the care and management of, any person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall be transmitted to the assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required, to enter into and upon the real estate, if it be necessary, and take such view thereof, and make lists of the same, according to the form pre scribed; which lists, being subscribed by the said assessor, shall ne taken and reputed as good and sufficient lists of such property under and for the purposes of this act. 10 DIRECT TAX. SEc. 20. And be it further enacted, That the owners, possessors, fIsts bow made property in anor persons, having the care or management of lands, lots of ground, other ollectiol buildings, and dwelling-houses, not lying or being within the as-tri sessmenit 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 taxation lie or be is therein distinctly stated,) at the time and in the manner prescribed, to the assessor of the assessment district wherein such persons reside. And it shall be the duty of the assessors, in all such cases, to transmit such lists, at the time and in the manner prescribed for the transmission of the lists of the objects of taxation lying and being within their respective assessment districts, to the assessor of the collection district wherein the said objects of taxation shall lie or be immediately after the receipt thereof; and the said lists shall be valid and sufficient for the purposes of this act; and on the delivery of such list, the person making and delivering the same shall pay to the assessor one dollar, which he shall retain to his own use. SEc. 21. And be it further enacted, That the lists aforesaid Liststobetakea in reference to a shall be taken with reference to the day fixed for that purpose by day erUtan. this act, as aforesaid; and the assistant assessors, respectively, 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 a tax under this act residing within the assessrrment district, together List of resident4 with the value and assessment of the objects liable to taxation within such district for which each such person is liable, and, whenever so required by the assessor, the amount of direct tax payable by each person on such objects under the State laws imposing direct taxes; and the second list shall exhibit, in alphabeticil order, the names of all persons residing out of the collece of non-rendent tion district, owners of property within the district, together with the value and assessment thereof, with the amount of direct tax payable thereon as aforesaid. The forms of the said general list Assessor to deshall be devised and prescribed by the assessor, and lists taken vise form of list according to such form shall be made out by the assistant assessors and delivered to the assessor within sixty days after the day fixed by this act, as aforesaid, requiring lists from individuals. And if any assistant assessor shall fail to perform any duty rPenalty on ao *.... d~~~~stant assessor fo assigned by this act within the time prescribed by his precept, neglect of duty. warrant, or other legal instructions, not being prevented therefrom by sickness or other unavoidable 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 in any court having competent jurisdiction, with costs of suit. SEC. 22. And be it further enacted, That immediately after the Notie to be valuations and enumerations shall have been completed as afore- gvaluation is, said, the assessor in each collection district shall, by advertisement are completed. in some public newspaper, if any there be in such district, and by written notifications to be publicly posted up in at least four of the most public places in each collection district, advertise all persons concerned of the place where the said lists, valuations, and enumerations may be seen and examined; and that during twenty-five days after the publication of the notifications, as aforesaid, appeals will be received and determined by him relative to 11 DIRECT TAX. any erroneous or excessive valuations or enumerations by the Assessors to assessor. And it shall be the duty of the assessor in each collecSubmit proceedings of\ assistants tion district, during twenty-five days after the date of publication to inspector& to be made as aforesaid, to submit the proceedings of the assistant assessors and the list by them received or taken as aforesaid to the inspection of any and all persons who shall apply for that purpose; and the said assessors are hereby authorized to receive, hear, and determine, in a summary way, according to law and right, upon any and all appeals which may be exhibited against To hear and de- the proceedings of the said assessors: Provided always, That it termine appeals. shall be the duty of said assessor to advertise and attend, not less than two successive days of the said twenty-five, at the court-house of each county within his collection district, there to receive and determine upon the appeals aforesaid: And provided, also, That the question to be determined by the assessor, on How valuations an appeal respecting the valuation of property, shall be, whether are to be determined. r- the valuation complained of be or be not in a just relation or pro portion to other valuations in the same collection district. And all Appeals to be in appeals to the assessors, as aforesaid, shall be made in writing, writing, what to aiIsalsei contin. what to 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 Valuations may the assessor shall have power to re-examine and equalize the be re-examined valuations as shall appear just and equitable; but no valuation and equalized, not to be in- shall be increased without a previous notice, of at least five days, creased without to the party interested, to appear and object to the same, if he notice, &c. judge proper; which notice shall be given by a note in writing, to be left at the dwelling-house of the party by such assessor or an assistant assessor. If morn than one SEC. 23. And be it further enacted, That whenever a State, collection distriet in a State, &C., Territory, or the District of Columbia, shall contain more than one the assessors may collection district, the assessors shall have power, on examination equalize, of the lists rendered by the assistant assessors, according to the provisions of this act, to revise, adjust, and equalize the valuation of lands and lots of ground, with their improvements, buildings, and dwelling-houses, between such collection districts, by deduct ing from or adding to either such a rate per centum as shall appear just and equitable. Assessors to SEC. 24. And be it further enacted, That the assessors shall, make out lists of valuations and de- immediately after the expiration of the time for hearing and decidliver to board of ing appeals, make out correct lists of the valuation and enumera essorf. tion in each collection district, and deliver the same to the board of assessors hereinafter constituted in and for the States respec tively. And it shall be the duty of the assessors in each State to convene in general meeting at such time and place as shall be appointed and directed by the Secretary of the Treasury. And Board, how con- the said assessors, or a majority of them, so convened, shall consutured. stitute, and they are hereby constituted, a board of assessors for the purposes of this act, and shall make and establish such rules and regulations as to them shall appear necessary for carrying such purposes into effect, not being inconsistent with this act or the laws of the United States. Board of asses- SEC. 25. And be it further enacted, That the said board of sors to appoint tlerk a assessors, convened and organized as aforesaid, shall and may appoint a suitable person or persons to be their clerk or clerks, but not more than one for each collection district, who shall hold 12 DIRECT TAX. his or their office or offices at the pleasure of said board of assessors, Number and and whose duty it shall be to receive, record, and preserve all tax duty of clerks. lists, returns, and other documents delivered and made to the said board of assessors, and who shall take an oath (or affirmation if conscientiously scrupulous of taking an oath) faithfully to discharge his or their trust; and in default of taking such oath or affirmation,.Penalty for act in jg without taking previous to entering on the duties of such appointment, or on fail- oath. ure to perform any part of the duties enjoined on him or them,, respectively, by this act, he or they shall, respectively, forfeit and pay the sum of two hundred dollars for the use of the United States, to be recovered in any court having competent jurisdiction, and shall also be removed from office. SEC. 26. And be it further enacted, That it shall be the duty Duty of clerks. of the said clerks to record the proceedings of the said board of assessors, and to enter on the record the names of such of the assessors as shall attend any general meeting of the board of assessors for the purposes of this act. And if any assessor shall Penalty on as sessor for not atfail to attend such general meeting his absence shall be noted on tending general the said record, and he shall, for every day he may be absent meeting of board, therefrom, forfeit and pay the sum of ten dollars for the use of the United States. And if any assessor shall fail or neglect to furnish for failing to furnish lists. the said hoard of assessors with the lists of valuation and enumeration of each assessment district within his collection district within three days after the time appointed as aforesaid for such general meeting of the said board of assessors, he shall forfeit and pay the sum of five hundred dollars for the use of the United States, and, moreover, shall forfeit his compensation as assesspr. And it sall be the duty of the clerks of the said board of assessors to certify to the Secretary of the Treasury an extract of the minutes of the board, showing such failures or neglect, which shall be sufficient evidence of the forfeiture of such compensation, to all intents and purposes: Provided, always, That it shall be in the power of the Secretary of the Treasury to exonerate such assessor or assessors Secretary of the IT1reasury may ex from the forfeiture of the said compensation, in whole or in part, onerate assessor. as to him shall appear just and equitable. SEC. 27. And be it further enacted, That if the said board of Board to make out equalization assessors shall not, within three days after the first meeting thereof and apportion as aforesaid, be furnished with all the lists of valuation of the meut. several counties and State districts of any State, they shall never theless proceed to make out the equalization and apportionment by this act directed, and they shall assign to such counties and State districts the valuation lists of which shall not have been furnished, such valuation as they shall deem just and right; and the valuation thus made to such counties and State districts by tobhefir valuantioh the board of assessors shall be final, and the proper quota of direct basis of taxation. tax shall be, and is hereby, declared to be imposed thereon accord ingly. SEC. 28. And be it further enacted, That it shall be the duty Board of aey of the said board of assessors diligently and carefully to consider adrjusttourstevi and and examine the said lists of valuation, and they shall have power to revise, adjust, and equalize the valuation of property in any county or State district, by adding thereto or deducting therefrom such a rate per centum as shall, under the valuation of the several counties and State districts, be just and equitable: Provided, The Relative valua relative valuation of property in the same county shall not be tion not to be changed, unle.s manifest e.ror or i.perfection shall appear in any changed unless eChanged, unless manifest error or imperfection shala appear in aney we. 13 DIRECT TAX. of the lists of valuation, in which case the said board of assessors shall have power to correct the same, as to them shall appear just and right. And if, in consequence of any revisal, change, and Inequalities of alteration of the said valuation, any iiiequality shall be produced taxation to be re ported to (;ongress. in the apportionment of the said direct tax to the several States as aforesaid, it shall be the duty of the Secretary of the Treasury to report the same to Congress, to the intent that provision may be made by law for rectifying such inequality. Board to appor- SEC. 29. And be it further enacted, That as soon as the said tion tax. board of assessors shall have completed the adjustment and equali zation of the valuation aforesaid, they shall proceed to apportion to each county and State district its proper quota of direct tax. Other duties in And the said board of assessors shall, within twenty days after the time appointed by the Secretary of the Treasury for their first meeting, complete the said apportionment, and shall record the saiie; they'shall thereupon further deliver to each assessor a certificate of such apportionment, together with the several lists by the assessors, respectively, presented to the board as aforesaid, and transmit to the Secretary of the Treasury a certificate of the apportionment by them made as aforesaid; and the assessors, re spectively, shall thereupon proceed to revise their respective lists, Assessors to and alter and make the same in all respects conformable to the make their lists conform. apportionment aforesaid by the said board of assessors; and the said assessors, respectively, shall make out lists containing the sums payable according to the provisions of this act upon every object of taxation in and for each collection district; which lists Contentsoflista shaU contain the name of each person residing within the said district, owning or having the care or superintendence of property lying within the said district which is liable to the said tax, 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 tax, not owned or occu pied 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 said assessors shall furnish to the col lectors of the several collection districts, respectively, within Lists to begiven thirty-five days after the apportionment is completed, as aforesaid, ~o o~lector& a certified copy of such list or lists for their proper collection dis tricts, and in default of performance of the duties enjoined on the board of assessors and assessors, respectively, by this section, they Penalty on as- shall severally and individually forfeit and pay the sum of five sessors, &c., under thissection. hundred dollars to the use of the United States, to be recovered in any court having competent jurisdiction. And it is hereby en Valuation and acted and declared that the valuation, assessment, equalization, apportionment to continue until al- and apportionment made by the said board of assessors, as aforetered. ~red. ~said, shall be and remain in full force and operation for laying, levying, and collecting, yearly and every year, the annual direct tax by this act laid and imposed, until altered, modified, or abol ished by law. Pay of assessors SEC. 30. And be it further enacted, That there shall be allowed ad assistant as* aors60. and paid to the several assessors and assistant assessors, for their services under this act: to each assessor two 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 three dollars per day for every day employed in 14 DIRECT TAX. hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable persons contained in the tax list, as delivered by him to said board of assessors; to each assistant assessor two dollars for every day actually employed in collecting lists and making valuations, the number of days necessary for that purpose to be certified by the assessor and approved by the commissioner of taxes, and one dollar for every hundred taxable persons contained in the tax lists, as completed and delivered by him to the assessor; to each of the assessors constituting the board of assessors, as aforesaid, for every day's actual attendance at said board, the sum of three dollars, and for travelling to and from the place designated by the Secretary of the Treasury, ten cents for each mile, by the most direct and usual route; and to each of the clerks of said board two dollars for every day's actual attendance thereon. And the said board of assessors, and said asses- Allowed for sta tionery and blank sors, respectively, shall be allowed their necessary and reasonable ioY and blank charges for stationerr and blank books used in the execution of their duties; and the compensation herein specified shall be in full for all expenses not otherwise particularly authorized, and shall be paid at the treasury, and such amount as shall be required for such payment is hereby appropriated. SEC. 31. And be it further enacted, That each collector, on re- Collector on re ceiving list to give ceiving a list, as aforesaid, from the said assessors, respectively, thivree receiptt.give shall subscribe three receipts; one of which shall be given on a full and correct copy of such list, which list shall be delivered 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 each county or State district Contained in the collection district, one of which aggregate statements and receipts shall be transmitted to the Secretary, and the other to the First Comptroller of the Treasury. SEC. 32. And be it further enacted, That each collector, before Collector to give bo,nd before rereceiving any list, as aforesaid, for collection, shall give bond with ceiving list. eone or more good and sufficient sureties, to be approved by the Solicitor of the Treasury, in the amount of the taxes assessed in the collection district for which he has been or may be appointed; which bond shall be payable to the United States, with condition Form, penalty, for the true and faithful discharge of the duties of his office accord- &c., of bond ing to law, and particularly for the due collection and payment of all moneys assessed upon such district, and the said bond shall be transmitted to the Solicitor of the Treasury, and, after approval by him, shall be deposited in the office of the First Comptroller of the Treasury: Provided, always, That nothing herein contained Proviao. shall be deemed to annul or in anywise impair the obligation of the bond heretofore given by any collector; but the same shall be and remain in full force and virtue, anything in this act to the con trary thereof in'anywise notwithstanding. SEC. 33. And be it further enacted, That the annual amount of Tax assessed to ealinfrtwe the taxes so assessed shall be and remain a lien upon all lands and years. other real state of the individuals who may be assessed for the same during two years after the time it shall annually become due and payable; and the said lien shall extend to each and every '15 DIRECT TAX. part of all tracts or lots of land or dwelling-houses, notwithstand ing the same may have been divided or alienated in part. aColletor,ay SEC. 34. And be it further enacted. That each collector shall appoint depuis and revoke ap- be authorized to appoint, by an instrument of writing under his poitinen hand and seal, as many deputies as he may think proper, to be by him compensated for their services, and also to revoke the powers of any deputy, giving public notice thereof in that portion of the district assigned to such deputy; and each such deputy shall have Authority of the like authority, in every respect, to collect the direct tax so as deputy. sessed within the portion of the district assigned to him which is by this act vested in the collector himself; but each collector shall, Collectorrespon- irn every respect, be responsible both to the United States and to sible for moneys cloUectcd. y 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: Provided, That nothing herein contained shall prevent any collector from collecting himself the whole or any part of the tax so assessed and payable in his district. Collector to ad- SEC. 35. And be it further enacted, That each of the said colvertise that tax is due antied payable, lectors shall, within ten days after receiving his collection list from amt ~ the assessors, respectively, as aforesaid, and- annually, within ten days after he shall be so required by the Secretary of the Treas ury, advertise in one newspaper printed in his collection district, if any there be, and by notifications, to be posted up in at least four public places in his collection district, that the said tax has become due and payable, and state the times and places at which he or they will attend to receive the same, which shall be within twenty days after such notification; and with respect to persons who shall not attend, according to such notifications, it shall be the duty of each collector, in person or by deputy, to apply once to demand at at their respective dwellings within such district, and there deadweningtaxesnot mand the taxes payable by such persons, which application shall be made within sixty days after the receipt of the collection list, as aforesaid, or after the receipt of the requisition of the Secretary of the Treasury, as aforesaid, by the collectors; and if the said taxes shall not be then paid, or within twenty days thereafter, it shall be lawful for such collector, or his deputies to proceed to to distrain, if collect the said taxes by distraint and sale of the goods, chattels, ot paid within, or effects of the persons delinquent as aforesaid. And in case of such distraint, it shall be the duty of the officer charged with the Duty of officer collection to make, or cause to be made, an account of goods or Incaseofdstraint. chattels which may be distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or pos sessor of such goods, chattels, or effects, or at his or her dwelling, with some person of suitable age and discretion, 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 publiely posted up at two of the taverns 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 for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such dis Propertymaybe traint: Provided, That in any case of distraint for the payment restored after dis. traint, onpaymen4 of the tax aforesaid, the goods, chattels, or effects so distrained Be., of ta; &c. shall and may be restored to the owner or possessor if, prior to the 16 DIRECT TAX. 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 such sum for the necessary and reasonable expense of removing and keeping the goods, chattels, or effects so distrained, as may be allowed in like cases by the laws or practice of the State wherein the distraint shall have been made; but in case of non-payment or tender, as aforesaid, If tax not paid, the said officers shall proceed to sell the said goods, chattels, or property to be sol 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 reasonable 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 it shall not be lawful to make distraint of the tools or imple- What exempted ments of a trade or profession, beasts of the plough necessary for from distraint the cultivation of improved lands, arms, or household furniture, or apparel necessary for a family. SEc. 38. And be it further enacted, That whenever goods, When perstona l X.. X ~~~~~property c~nnot be chattels, or effects sufficient to satisfy any tax upon buildings, k,)und sufficient to dwelling-houses, or lands and their improvements, owned, oc- csatisfy taex andles costs, the real escupied, or superintended by persons known or residing within tate to be sold. the same collection district cannot be found, the collector having Provisions as to first advertised the same for thirty days in a newspaper printed sale. within the collection district, if such there be, and having posted up, in at least ten public places within the same, a notification of the intended sale, thirty days previous thereto, shall proceed to sell at public sale so much of the said property as may be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum to the said taxes. But in all cases where the property liable to a direct tax 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 property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges, and commissions, shall be paid to the owner of the property, or his legal representatives, or if he or they cannot be founld, or refuse to receive the same, then such surplus. shall be deposited in the treasury of the United States, to be there held for the use of the owner or his legal representatives, until he 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 If real estate will unot sell for enoug~h for sale as aforesaid. cannot be sold for the amount of the tax due tot ell fpay tax, nthe thereon, with the said additional twenty per centum thereto, the United States to take it. collector shall purchase the same in behalf of the United States for the amount aforesaid: Provided, That the owner or superin- Proviso. tendent of the property aforesaid, after the same shall have been, as aforesaid, advertised for sale, and before it shall have been ac tually sold, shall be allowed to pay the amount of the tax thereon, with an addition of ten per centum on the same, on the payment of which the sale of the property shall not take place: Provided, also, That the owners, their heirs, executors, or administrators, or any person on their behalf, shall have liberty to redeem the Rightofredemp lands and other property sold, as aforesaid, within two years from tion. 17 DIRECT TAX. the time of sale, upon payment to the collector for the use of the purchaser, his heirs, or assigns, of the amount paid by said pur chaser, with interest for the same, at the rate of twenty per centum giDeed not to be per annum; and no deed shall be given in pursuance of such sale until the time of redemption shall have expired. And the col lector shall render a distinct account of the charges incurred in offering and advertising for sale such property, and shall pay into the treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per centum, as the case may be, after defraying the charges. And in every case of the sale of real estate which shall be made under the authority of this act by the collectors, respectively, or their lawful deputies, respectively, dForm, &~ of the deeds for the estate so sold shall be prepared, made, executed, and proved or acknowledged at the time and times prescribed in this act by the collectors, respectively, within whose collection district such real estate shall be situated, in such form of law as shall be authorized and required by the laws of the United States, or by the law of the State in which such real estate lies, for mak ing, executing, proving, and acknowledging deeds of bargain and sale or other conveyances for the transfer and conveyance of real estate; and for every deed so prepared, made, executed, proved, and acknowledged, the purchaser or grantee shall pay to the Cost thereof. collector the sum of two dollars, for the use of the collector or other person effecting the sale of the real estate'thereby conveyed. Collection of tax SEC. 37. And be it further enacted, That with respect to prop on property of nonresident erty lying within any collection district not owned or occupied or superintended by some person residing in such collection district, and on which the tax shall not have been paid to the collector within ninety days after the day on which he shall have received the collection lists from the said assessors, respectively, as afore said, or the requisition of the Secretary of the Treasury, as afore said, the collector shall transmit lists of the same to one of the collectors within the same State, to be designated for that purpose by the Secretary of the Treasury; and the collector who shall have been thus designated by the Secretary of the Treasury shall transmit receipts for all the lists received, as aforesaid, to the col lector transmitting the same; and the collectors thus designated in each State by the Secretary of the Treasury shall cause notifi cations of the taxes due as aforesaid, and contained in the lists thus transmitted to them, to be published for sixty days in at least one of the newspapers published in the State; and the owners of the property on which such taxes may be due shall be permitted to pay to such collector the said tax, with an addition of ten per centum thereon: Provided, That such payment is made within one year after the day on which the collector of the district where such property lies had notified that the tax had become due on the same. Propertymaybe SEC. 38. And be t furt/ler enacted, That when any tax, as s6old when tax has aforesaid, shall have remained unpaid for the term of one year, as remained unpaid one year. aforesaid, the collector in the State where the property lies, and who shall have been designated by the Secretary of the Treasury, Provision as to as aforesaid, having first advertised the same for sixty days in at sale, &c. least one newspaper in the State, shall proceed to sell, at public sale, so much of the said property as may be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum thereon; or if such property is not divisible, as aforesaid, 18 .1 DIRECT TAX. thb whole thereof shall be sold, and accounted for in the manner hereinbefore provided. If the property advertised for sale cannot be sold for the amount of the tax due thereon, with the said addition thereon, the collector shall purchase the same in behalf of the United States for such amount and addition. And the collector shall render a distinct account of the charges incurred in offering and advertising for sale such property, and pay into the treasury the surplus, if any, of the aforesaid addition of ten or twenty per centum, as the case may be, after defraying the said charges. SEC. 39. And be it further enacted, That the collectors, desig- Collectors to de posit with clerk of nated as aforesaid by the Secretary of the Treasury, shall deposit court lists of propwith the clerks of the district court of the United States in the erty sold. respective States, and within which district the property lies, correct lists of the tracts of land or other real property sold by virtue of this act for non-payment of taxes, together with the names of owners or presumed owners, and of the purchasers of the same at the public sales aforesaid, and of the amount paid by said purchasers for the same; the owners, their heirs, executors, or administrators, or any person in their behalf, shall have liberty to redeem Rightofredempthe lands or other property sold, as aforesaid, within two years from the time of sale, upon payment to the clerk aforesaid, for the use of the purchaser, his heirs, or assigns, of the amount paid by such purchaser for the said land, or other real property, with interest Proceeding for the same at the rate of twenty per centum per annum, and of a commission of five per centuin on such payment, for the use of the clerk aforesaid. The clerks shall, on application, pay to the purchasers the moneys thus paid for their use; and the collectors, respectively, shall give deeds for the lands or property aforesaid to the purchasers entitled to the same, in all cases where the same shall not have been redeemed within two years, as aforesaid, by the original owners thereof; or their legal representatives, or any person in their behalf, and deposit such deeds with such clerk. And the said clerk shall be entitled to receive from the purchaser, Clerk's fea for his own use, the sum of one dollar, in addition to the sum hereinbefore made payable to the collector, for every such deed, to be paid on the delivery thereof to such purchasers. And in all cases where lands may be sold under this act for the payment of taxes, belonging to infants, persons of insane mind, married women, mInfant,% lnane, 11 f two ~~~~~~~~~married women, or persons beyond sea, such persons shall have the term of two and persons beyears after their respective disabilities shall have been removed, yond the sea or their return to the United States, to redeem lands thus sold, on their payment into the clerk's office aforesaid the amount paid by the purchaser, with fifty per centum addition thereto, together with ten per centum interest per annum on the aggregate sum, and on their payment to the purclaser of the land aforesaid a compensation for all improvements he may have made on the premises Improvement subsequent to his purchase, the value of which improvements to be ascertained by three or more neighboring freeholders, to be appointed by the clerk aforesaid, who, on an actual view of the premnses, shall assess the value of such improvements, on their oaths, and make return of such valuation to the clerk immediately. And the clerk of the court shall receive such compensation for his Pay of clerk services herein, to be paid by and received from the parties, like costs of suit, as the court shall in that respect tax and allow. SEC. 40. And be it further enacted, That the several collectors Collector to shall, at the expiration of every month after they shall, respect- to Secretary of the 19 DIRECT TAX. Treasurystatement ively, commence their collections in the next and every ensuing of colloctions, pay over quarterly, &c. year, transmit to the Secretary of the Treasury a statement of the collections made by them, respectively, within the month, and pay over quarterly, or sooner if required by the Secretary of the Treas ury, the moneys by them respectively collected within the said term; and each 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 Treasury Department within six months from and after the day when he shall have received the collection lists from the said board of assessors or the said requisition of the Sec Proviso. retary of the Treasury, as aforesaid: Provided, however, That the period of one year and three months from the said annual day shall be annually allowed to the collector designated in each State, as aforesaid, by the Secretary of the Treasury, with respect to the taxes contained in the list transmitted to him by the other col lectors, as aforesaid. wTo be charged SEC. 41. And be it further enacted, That each collector shall with amount of taxes receipted for be charged with the whole amount of taxes by him receipted, by him. whether contained in the lists delivered to him by the principal assessors, respectively, or transmitted to him by other collectors; To be credited and shall be allowed credit for the amount of taxes contained in with what the lists transmitted in the manner above provided to other col lectors, and by them receipted as aforesaid; and also for the taxes of such persons as may have absconded, or become insolvent, subsequent to the date of the assessment, and prior to the day when the tax ought, according to the provisions of this act, to Proviso. 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 tax could have been recovered; and each collector designated in each State, as aforesaid, by the Secretary of the Treasury shall receive credit for the taxes due for all tracts of land which, after being offered by him for sale in manner afore said, shall or may have been purchased by him in behalf of the United States. Delinquent col- SEC. 42. And be it further enacted, That if any collector shall .etors. fail either to collect or to render his account, or to pay over in the manner or within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, immediately after such delin quency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delinquent collector and his suretips, 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 Personal proper- the said marshal shall, himself, or by his deputy, immediately tyold be seizedand proceed to levy and collect the suam which may remain due, by ~oYid. distress and sale of the goods and chattels, or any personal effeets of the delinquent collector; and for want of goods, chattels, or vrest. effects aforesaid, sufficient to satisfy the said warrant, the same may be levied on the person of the collector, who may be com mitted to prison, there to remain until discharged in due course of law; and furthermore, notwithstanding the commitment of the collector to prison, as aforesaid or if he abscond, and goods, chattels, and effects cannot be found sufficient to satisfy the Ioo DIRECT TAX. 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. And the amount of the sums due from any collector, as aforesaid, Sums due from collector to be a shall, and the same are hereby declared to be a lien upon the lands lien con his lands, and real estate of such collector and his sureties, until the same and those of his shall be discharged according to law. And for want of goods sureties. and chattels, or other personal effects of such collector or his sureties, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate Real estate may of such collector and his sureties, or so much thereof as may be be sold. 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 newspaper printed in the county or district, if any there be, prior to the proposed time of sale, may and shall be sold by the marshal or his deputy; and for all lands and real estate sold in pursuance of the authority aforesaid, the conveyances of the marshals or their deputies, executed in due form of law, shall give a valid title against all persons claim- Title under tax ing under delinquent collectors or their sureties aforesaid. And deed. all moneys that may remain of the proceeds of such sale, after Balance, if any satisfying the warrant of distress, and paying the reasonable after, &c. costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. SEc. 43. And be it further enacted, That each and every col- Penalty en col' ector and deputy lector, or his deputy, who shall exercise or be guilty of any extor- lfotextortiorn, d tion or oppression, under color of this act, or shall demand other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding two thousand dollars, to be recovered by and for the use of the party injured, with costs of suit, in any court having competent jurisdiction; and each and every collector, or his deputies, shall give receipts for all sums by them collected and retained in pursuance of this act. SEC. 44. And be it further enacted, That separate accounts Accounts, how to be kept at Treso shall be kept at the treasury of all moneys received from the suryDepartment,of direct tax, and from the internal duties, or income tax, in each of moaeys received. the respective States, Territories, and District of Columbia, and collection districts; and that separate accounts shall be kept of the amount of each species of duty that shall accrue, with the moneys paid to the collectors, assessors, and assistant assessors, and to the other officers employed in each of the respective States, Tobereportedto Territories, and collection districts, which accounts it shall be the Congress. duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. SEc. 45. And be it further enacted, That the assessors, respect- Assessors to make out lists of ively, shall, yearly, and in every year, after the expiration of one tranufers and year from the second Tuesday of February next, inquire and chagtes of real ascertain, in the manner by the fourteenth section of this act pro- vided, what transfers and changes of property in lands, lots of ground, buildings, and dwelling-houses have been made and effected in their respective districts, subsequent to the next preceding valuation, assessment, and apportionment of the direct tax by this act laid; and within twenty days thereafter they shall make out three lists of such transfers and changes, and transmit one list to the Secretary of the Treasury, another list to the 21 DIRECT TAX. commissioner of taxes, and the third shall be delivered to the collector of the collection district. And it shall, yearly, and every year, after the said year one thousand eight hundred Dutty of collect. and sixy-two, be the duty of the Secretary of the Treasury to amr~ notify the collectors of the several collection districts the day on which it shall be the duty of the said collectors to commence laying and collecting the annual direct tax by this act laid and imposed, according to the assessment of the tax lists to them delivered by the said assessors, as aforesaid, subject only to such alterations therein as shall be just and proper, in the opinion of the Secretary of the Treasury, to conform to the transfers and changes aforesaid, ascertained by the assessors aforesaid; and the said col lectors shall, annually, in all respects, proceed in and conclude the collection of the said direct tax in the same manner and within the time hereinbefore provided and prescribed. Proceedings if SEC. 46. And be it further enacted, That in case any State, any State fails to pay, &c., her quota Territory, or the District of Columbia, after notice given of its of the tax. intention to assume and pay, or to levy, collect, and pay said direct tax herein provided for and apportioned to said State, Ter ritory, or District, shall, in any year after the taking effect of this act, fail to pay the amount of said direct tax, or any part thereof, as provided in this act, in such cases it shall be lawful for the Secretary of the Treasury of the United States to appoint United States assessors, assistant assessors, and collectors, as in this act provided, whose duty it shall be to proceed forthwith, under such regulations as the said Secretary of the Treasury shall prescribe, to collect all or any part of said direct tax the same as though said State, Territory, or District had not given notice, nor assumed to levy, collect, and pay said taxes, or any part thereof. iPenalty forthak. SEC. 47. And be itfutrthler enacted, That any person who shall Ing fal,-e oath or affirmation. be convicted of wilfully taking a false oath or affirmation in any of the cases in which an oath or affirmation is required to be taken by this act, shall be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury, and shall, moreover, forfeit the sum of five hundred dollars. Pay of collectors SEC. 48. And be itfurther enacted, That there shall be allowed and deputies. to the collectors appointed under this act, in full compensation for their services and that of their deputies in carrying this act into Commissions. effect, a commission of four per centum upon the first hundred thousand dollars, one per centum upon the second one hundred thousand dollars, and one-half of one per centum upon all sums above two hundred thousand dollars; such commissions to be com puted upon the amounts by them respectively paid over and accounted for under the instructions of the Treasury Department: Proviso. Provided, That in no case shall such commissions exceed the sum of four thousand dollars for a principal officer, and two thousand dollars for an assistant. And there shall be further allowed to each Allowance for collector their necessary and reasonable charges for stationery and stationery, blank books, &c. blank books used in the performance of their official duties, which, after being duly examined and certified by the commissioner of taxes, shall be paid out of the treasury. Income ha~ SEC. 49. And be it further enacted', That, from and after the first day of January next, there shall be levied, collected, and paid, upon the annual income of every person residing in the United States, whether such income is derived from any kind of property, or from any profession, trade, employment, or vocation 22 DIRECT TAX. carried on in the United States or elsewhere, or from any other source whatever, if such annual income exceeds the sum of eight hundred dollars, a tax of three per centum on the amount Exoed oveY of such excess of such income above eight hundred dollars: $800. Provided, That upon such portion of said income as shall be Proviso. derived from interest upon treasury notes or other securities of the United States, there shall be levied, collected, and paid a tax of one and one-half per centum. Upon the income rents, or dividends accruing upon any property, securities, or stocks owned in the United States by any citizen of the United States residing abroad, there shall be levied, collected, and paid a tax of five per centum, excepting that portion of said income derived from interest on treasury notes and other securities of the government of the United States, which shall pay one and one-half per centum. The tax herein provided shall be assessed upon the annual income of the persons hereinafter named for the year next preceding the time for assessing said tax, to wit, the year next preceding the first Of wbhat date to of January, eighteen hundred and sixty-two; and the said taxes, be asssed. when so assessed and made public, shall become a lien on the Lien. property or other sources of said income for the amount of the same, with the interest and other expenses of collection until paid: Provided, That, in estimating said income, all national, State, or beIe,bow to local taxes assessed upon the property, from which the income isbe estimated derived, shall be first deducted. SEc. 50. And be it.further enacted, That it shall be the duty Mode of assessof the President of the United States, and he is hereby authorized, aomnd ollectia g by and with the advice and consent of the Senate, to appoint one principal assessor and one principal collector in each of the States and Territories of the United States, and in the District of Columbia, to assess and collect the internal duties or income tax imposed by this act, with authority in each of said officers to appoint so many assistants as the public service may require, to be approved by the Secretary of the Treasury. The said taxes to be assessed and collected under such regulations as the Secretary of the Treasury may prescribe. The said collectors, herein author- Collector to gle ized to be appointed, shall give bonds, to the satisfaction of the bond. Secretary of the Treasury, in such sums as he may prescribe, for the faithful performance of their respective duties. And the Secretary of the Treasury shall prescribe such reasonable compensation for the assessment and collection of said internal duties or Pay. income tax as may appear to him just and proper; not, however, to exceed in any case the sum of two thousand five hundred dollars per annum for the principal officers herein referred to, and twelve hundred dollars per aniium for an assistant. The assistant col- Assistant collet lectors herein provided shall give bonds to the satisfaction of the tor'sboad principal collector for the faithful performance of their duties. The Secretary of the Treasury is further authorized to select and appoint one or more depositaries in each State for the deposit and safe-keeping of the moneys arising from the taxes herein imposed when collected, and the receipt of the proper officer of such depository to the collector for the moneys deposited by him shall Depositarie~ be the proper voucher for such collector in the settlement of his account at the Treasury Department. And he is further authorized and empowered to make such officer or depositary the dis- Dedosifaie bursing agent of the treasury for the payment of all interest due agenta to the citizens of such State upon the treasury notes or other 23 DIRECT TAX. government securities issued by authority of law. And he shall Form of return. also prescribe the forms of returns to be made to the department by all assessors and collectors appointed under the authority of rorm oftoath. this act. lie shall also prescribe the form of oath or obligation to be taken by the several officers authorized or directed to be appointed and commissioned by the President under this act, before a competent magistrate duly authorized to administer oaths, and the form of the return to be made thereon to the Treasury Department. When i ncome SEC. 51. And be it further enacted, That the tax herein im tax is payable. posed by the forty-ninth section of this act shall be due and pay able on or before the thirtieth day of June, in the year eighteen hun dred and sixty-two, and all sums due and unpaid at that day shall draw interest thereafter at the rate of six per centum per annum; Proceeding to and if any person or persons shall neglect or refuse to pay, after enforce payment due notice, said tax assessed against him, her. or them, for the space of more than thirty days after the same is due and payable; it shall be lawful for any collector or assistant collector, charged with the duty of collecting such tax, and they are hereby author Levy. ized, to levy the same on the visible property of any such per son, or so much thereof as may be sufficient to pay such tax, with the interest due thereon, and the expenses incident to such levy Saleafter notice. and sale, first giving thirty days' public notice of the time and place of the sale thereof; and in case of the failure of any per son or persons authorized to act as agent or agents for the collec tion of the rents or other income of any person residing abroad, shall neglect or refuse to pay the tax assessed thereon (having had due notice) for more than thirty days after the thirtieth of June, eighteen hundred and sixty-two, the collector or his assist ant, for the district where such property is located, or rents or income is payable, shall be, and hereby, is authorized to levy upon the property itself, and to sell the same, or so much thereof as may be necessary to pay the tax assessed, together with the in terest and expenses incident to such levy and sale, first giving thirty days' public notice of the time and place of sale. And in all cases of the sale of property hereini authorized, the conveyance Title under tax by the officer authorized to make the sale, duly executed, shall ule. give a valid title to the purchaser, whether the property sold be real or personal. And the several collectors and assistants ap pointed under the authority of this act may, if they find no prop erty to satisfy the taxes assessed upon any person by authority of the forty-ninth section of this act, and which such person ne glects to pay as hereinbefore provided, shall have power, and it Examination& shall be their duty, to examine, under oath, the person assessed under this act, or any other person, and may sell at public auction, Sales of stocks, after ten days' notice, any stock, bonds, or choses in action, be&c. longing to said person, or so much thereof as will pay such tax Penalty fo r re- and the expenses of such sale; and in case he refuses to testify, fusing to testify the said several collectors and assistants shall have power to ar rest such person and commit him to prison, to be held in custody until the same shall be paid, with interest thereon, at the rate of six per centum per annum, from the time when the same was pay able as aforesaid, and all fees and charges of such commitment Custody, place and custody. And the place of custody shall in all cases be the same provided by law for the custody of persons committed for any cause by the authority of the United States, and the warrant 24 It DIRECT TAX. of the collector, stating the cause of commitment, shall be sufficient authority to the proper officer for receiving and keeping such person in custody until the amount of said tax and interest, and all fees and the expense of such custody, shall have bee custoad, fhea fully paid and discharged; which fees and expenses.shall beth and expense of same as are chargeable under the laws of the United States in other cases of commitment and custody. And it shall be the duty of such collector to pay the expenses of such custody, and the same, with his fees, shall be allowed on settlement of his accounts. And the person so comnmitted shall have the same right to be dis- cstody,O discharged from such custody as may be allowed by the laws of the charged from. State or Territory, or the District of Columbia, where he is so held in custody, to persons committed under the laws of such State or Territory, or District of Columbia, for the non-payment of taxes, and in the manner provided by such laws; or he may be discharged at any time by order of the Secretary of the Treasury. SEc. 52. And be it further enacted, That should any of the If any State In rebellion, people of any of the States or Territories of the United States, when this act goes or the District of Columbia, be in actual rebellion against the au- into,operation, act, thority of the government of the United States at the time this when, &c. act goes into operation, so that the laws of the United States cannot be executed therein, 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 District of Columbia, so soon as the authority of the United States therein is re-established, and to collect the sums which would have been due from the persons residing or holding property or stocks therein, with the interest due, at the rate of six per centum per annum thereon until paid in the manner and under the regulations prescribed in the foregoing sections of this act. SEc. 53. And be it further enacted, That any State or Terri- Each State may collect and payits tory and the District of Columbia may lawfully assume, assess, quota of the d irect collect and pay into the treasury of the United States the direct tax in its ownway. tax, or its quota thereof, imposed by this act upon the State, Territory, or the District of Columbia, in its own way and manner, by and through its own officers, assessors, and collectors; that it Proceedinp in C) a~~~~~~~~~~~~~~~~~~uuh case. shall be lawful to use for this purpose the last or any subsequent case. valuation, list, or appraisal made by State or territorial authority for the purpose of State or territorial taxation therein, next preceding the date when this act takes effect, to make any laws or regulations for these purposes, to fix or change the compensation to officers, assessors, and collectors; and any such State, Territory, or District, which shall give notice by the governor, or other proper officer thereof, to the Secretary of the Treasury of the United States, on or before the second Tuesday of February next, and in each succeeding year thereafter, of its intention to assume and pay, or to assess, collect, and pay into the treasury of the United States, the direct tax imposed by this act, shall be entitled, in lieu of the compensation, pay per diem and percentage herein prescribed and allowed to assessors, assistant assessors, and collectors of the United States, to a deduction of fifteen per Deduction In such cmsof 16l' centum on the quota of direct tax apportioned to such State, Ter- per cent. ritory, or the District of Columbia levied and collected by said State, Territory, and District of Columbia through its said officers: Provided, however, That the deduction shall only be 12 25 DIRECT TAX. To what to ap- made to apply to such part or parts of the same as shall have ply. *ly. been actually paid into the Treasury of the United States on or before the last day of June in the year to which such payment relates, and a deduction of ten per centum to such part or parts of the same as shall have been actually paid into the treasury of the United States on or before the last day of September in the year to which such payment relates, such year being regarded as commencing on the first day of April: And provided, further, That whenever notice of the intention to make such payment by the State, or Territory, and the District of Columbia, shall have been given to the Secretary of the Treasury, in accordance with No assessors to the foregoing provisions, no assessors, assistant assessors, or colbe appointed in such CPP.ned lectors, in any State, Territory, or District, so giving notice, shall be appointed, unless said State, Territory, or District shall be in default: And provided, fiurther, That the amount of direct tax State may pay apportioned to any State, Territory, or the District of Columbia, its tax by releasing claim against th shall be liable to be paid and satisfied, in whole or in part, by the United States release of such State, Territory, or District, duly executed, to the United States, of any liquidated and determined claim of such State, Territory, or District, of equal amount against the United Proyiso. States: Provided, That, in case of such release, such State, Ter ritory, or District shall be allowed the same abatement of the amount of such tax as would be allowed in case of payment of the same in money. Donty of collec- SEC. 54. And be it further enated, That it shall be the duty tors to collc u ties impolledt dby- of the collectors aforesaid in their respective districts, and they thies imosdt this acL s bare hereby authorized, to collect the duties imposed by this act, and to prosecute for the recovery of the same, and for the recov ery of any sum or sums which may be forfeited by virtue of this Fines and pen- act; and all fines, penalties, and forfeitures which shall be incurred altie, how recov- by force of this act, shall and may be sued for and recovered in ere& the name of the United States or of the collector within whose dictrict any such fine, penalty, or forfeiture shall have been in curred, by bill, pla-it, or information; one moiety thereof to the use of the United States, and the other moiety thereof to the use of such collector. Debts due from SEC. 55. And be it further enacted, That the amount of all collector to the debts due to the United States by any collector, under this act, United States to be a lien on his whether secured by bond ar otherwise, shall and are hereby dehsreal esti. at dclared to be a lien upon the lands and real estate of such collector, of his sureties. daetouoof cletr and of his sureties, if he shall have given bond, from the time when suit shall be instituted for recovering the same; and, for want of goods and chattels and other personal effects of such col lector or his sureties to satisfy any judgment which shall or may be recovered against them, respectively, such lands and real estate may be sold at public auction, after being advertised for at least three weeks in not less than three public papers within the collec tion district, and in one newspaper printed in the county, if any there be, at least six weeks prior to the time of sale; and for all lands or real estate sold in pursuance of the authority aforesaid, the conveyances of the marshals or their deputies, executed in due form of law, shall give a valid title against all persons claim i ng under such collector or his sureties, respectively. msioe te of ta- SEC. 56. And be it further enacted, That, for superintending missioner of taxes? 1 treated. the collection of the direct tax and internal duties or income tax laid by this act, an oicer is hereby authorized in the Treasury 26 DIRECT TAX. Department, to be called "Commissioner of Taxes," who shall be charged, under the direction of the Secretary, with preparing all the forms necessary for the assessment and collection of the tax and duties aforesaid, with preparing, signing, and distributing all such licenses as are required, and with the general superintendence of all the officers employed in assessing and collecting said tax and duties; said commissioner shall be appointed by the President, upon the nomination of the Secretary of the Treasury, and he shall receive an annual salary of three thousand dollars. The Secretary of the Treasury may assign the necessary clerks to the office of said commissioner, whose aggregate salaries shall not exceed six thousand dollars per annum, and the amount required to pay the salaries of said comnissioner and clerks is hereby appropriated. SEC. 57. And be it further enacted, That in case of the sickness or temporary disability of a collector to discharge such of his duties as cannot, under existing laws, be discharged by a deputy, they may be devolved by him upon a deputy: Provided, Information thereof be immediately communicated to the Secretary of the Treasury, and shall not be disapproved by himi: And provided, That the responsibility of the collector or his sureties to the United States shall not be thereby affected or impaired SEC. 58. And be it further enacted, That in case a collector shall die, resign, or be removed, the deputy of such collector longest in service at the time immediately preceding, who shall have been loingest employed by him, maay and shall, until a successor shall be appointed, discharge all the duties of said collector, and for whose conduct, in case of the death of the collector, his estate shall be responsible to the United States. Approved August 5, 1861. Authority, duty, salary. Clerks If collector dies, resigns, &c., who to act in his place& AN ACT For the collection of direct taxes in Ilnsurrectionary districts within the United States, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That when in any State or Territory, or in any portion of any State or Territory, by reason of insurrection or rebellion, the civil authority of the government of the United States is obstructed, so that the provisions of the act entitled "An act to provide increased reve- ActAug. 5, 18 hue from imports to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixtyone, for assessing, levying, and collecting the direct taxes therein, mentioned, cannot be peaceably executed, the said direct taxes, by said act apportioned among the several States and Territories, respectively, shall be apportioned and charged in each State and lrirect tax tobe charged in insurTerritory, or part thereof, wherein the civil authority is thus ob- rectionarydistricts structed, upon all the lands and lots of ground situate therein, re- to all lands. spectiv(ly, except such as are exempt from taxation by the laws of said State or of the United States, as the said lands or lots of Lands to e al ground were enumerated and valued under the last assessment ued. 27 If a collector is sick, deputy may act, &c. DIRECT TAX. and valuation thereof made under the authority of said State or Territory previous to the first day of January, anno Donmini eighteen hundred and sixty-one; and each and every parcel of the said lands, according to said valuation, is hereby declared to Lands to be be, by virtue of this act, charged with the payment of so much charged with th, yment tax according to of the whole tax laid and apportioned by said act upon the State valuation. or Territory wherein the same is respectively situate;, as shall bear the samne direct proportion to the whole amount of the direct tax apportioned to said State or Territory ais the value of said parcels of land shall respectively bear to the whole valuation of the real estate in said State or Territory according to the said assessment and valuation made under the authority of the same; and in ad Penalty. dition thereto a penalty of fifty per centum of said tax shall be charged thereon. Proclamation de. SEC. 2. And be it furtlher enacted, That on or before the first elaring the dis tricts in lnsurrec- day of July next, the President, by his proclamation, shall de tion. dclare in what States and parts of States said insurrection exists, and thereupon the said several lots and parcels of land shall become charged respectively with their respective portions of said direct tax, and the same together wilth a penalty shall be a lien thereon, without any other or further proceeding whatever. Owtax in sixty ay SEC. 3. And be it further enacted, That it shall be lawful for after the amount the owner or owners of said lots or parcels of land, within sixty is lxed. days after the ta~ commissioners herein named shall have fixed the amount, to pay the tax thus charged upon the same, respec tively, into the Treasury of the United States, or to the commis sioners herein appointed, and take a certificate thereof, by virtue whereof the said lands shall be discharged from said tax. Title forfeited to SEC. 4. And be it further enacted, That the title of, in, and to United States or in purchasers. each alid- every piece or parcel of land upon which said tax has not been paid as above provided, shall thereupon become for feited-Ito the United States, and, upon the sale hereinafter pro vided for, shall vest in the United States or ill the purchasers at such sale, in fee simple, free and discharged from all prior liens, encumbrances, right, title, and claim whatsoever. Tax commis- SEC. 5. And be it further enacted, That the President of the sionr appointed. United States, by and with the advice and consent of the Senate, may appoint a board of three tax commissioners for each of said Salary. States in which such insurrection exists, with a salary of three Security. thousand dollars each per annum, to give security in the sum of fifty thousand dollars each, in such form as the Secretary of the Treasury shall direct, and to be approved by him, for the faithful performance of all their duties as such, and to account f)r and pay Proviso. over all moneys and other property comning to their hands: Pro vided, That said commissioners shall not receive pay under the provisions of this act until they shall have entered upon the dis charge of their ditties. missioners enter- SEC. 6. And be it further enacted, That the said board of tax ing upon duty. commissioners shall enter upon the discharge of the duties of their office whenever the commanding general of the forces of the United States, entering into any such insurrectionary State or dis trict, shall have established the military authority of the United States throughout any parish or district or county of the same, and they shall open one or more offices for the transaction of busi ness. Sac. 7. And be it further enacted, That the said board of corn 28 DIRECT TAX. missioners *hall be required, in case the taxes charged upon the to Commissioners togive notice of said lots,and parcels of land shall not be paid as provided for in sale of lands. the third section of this act, to cause the samie to be advertised for sale in a newspaper published in the town, parish, district, or county where situate; and if there be no such newspaper published in said county, or if'the publisher thereof refuse to publish the same, then in any other newspaper to be selected by said commissioners in said district, or in the city of Washington, for at l e a s t four weeks, and by posting notices of said sale in three public places in the town, parish, district, or county within which said l a n d s are situate, at least four weeks previous to the day of sale; and at the time and place of sale to cause the same to be severally sold to the highest bidder for a sum not less than the taxes, pen- Conditions of alty, and costs, and, ten per centum per annum interest on said sale. tax, pursuant to said notice; and the said commissioners shall, at said sale, strike off the same severally to the United States at that sum, unless some person shall bid the same or a larger sum; who shall, upon paying the purchase money in gold and silver coin, or in treasury notes of the United States, or in certificates of indebtedness against the United States, be entitled to receive from said commissioners their certificate of sale; which said cert i f i c a t e shall be received in all courts and places as prima facie evidence of the regularity and validity of said sale, and of the title of said purchaser or purchasers under the same: Provided, That the owner of said lots of ground, or any loyal person of the United States, having any valid lien upon or interest in the same, may, at Land may be any time, within sixty days after said sale, appear before the said redeemed within b o a r d of tax commissioners in his or her own proper person, and, if a citizen, upon taking an oath to support the Constitution of the United States, and paying the amount of said tax and penalty, with interest thereon from the date of the said proclamation of the Presi ent mentioned in the second section of this act, at the rate of f i f t e e n per centum per annum, together with the expenses of the Conditions of sale and subsequent proceedings to be determined by said com- redemption missioners, may redeem said lots of land from said sale; and any purchaser, under the same, having paid moneys, treasury notes, or other certificates of indebtedness of the United States, shall, upon such redemption being made, be entitled to have the same, with the interest accruing after said sale, returned to hi m by the said commissioners, upon surrendering up the certificates of sale: And p r o v i d e d, further, That if the owner of ssaid lots of ground shall be a minor, a non-resident alien, or loyal citizen beyond seas, a Two years al lowed for aliens, person of unsound mind, or under a legal disability, the guardian, minors, and loyal trustee, or other person having charge of the person or estate of citizens abroad. such person may redeem the same at any time within two years after the sale thereof in the manner above provided and with like effect: And provided, further, That the certificate of said com- Certificate of commissioners ev missioners. shall only be affected as evidence of the regularity and idence of reguelar it n aiditye of rglr validity of sale by establishing the fact that said property was ityand validityof not subject to taxes, or that the taxes had been paid previous to sale, or that the property had been redeemed according to the pro visions of this act. SEc. 8. And be it further enacted, That at any time within one year after the said sale by said commissioners any person being the owner of any lot or parcel of ground at the passage of this act, who shall, by sufficient evidence, prove to the satisfaction of 29 DIRECT TAX. said board of commissioners that he or she, after the passage of this act, has not taken part in the present insurrection against the United States, or in any manner aided or abetted the same; and that, by reason of said insurrection, he or she has been unable to pay said tax, or to redeem said lands from sale within the time commissioners above provided for, the said board of commissioners may allow ayallow two yenaYrs for redetwp- him or her further time to redeem the same, not exceeding two tion. years from the day of sale; and for this purpose they may take the testimony of witnesses, and shall reduce the same to writing; and the United States, or any person claiming an interest in said lands, may appear and oppose the said application. From their May appeal to decision the United States or any party in interest may appeal to dltrct court. the district court of the United States for said district, which is hereby authorized to take jurisdiction of thq same, as in other cases involving the equity of redemption. And in case said board of commissioners should, for any cause, cease to act before the expiration of one year after said sales, the said district court shall have original jurisdiction of the proceeding for redemption, as herein provided, to take place before the said board of commis sioners. Proceedings in SEC. 9. And be it further enacted, That in cases where the case of abandon ment of land and owners of said lots and parcels of ground have abandoned the non-payment of same, and have not paid the tax thereon as provided for in the third section of this act, nor paid the same, nor redeemed the said lands from sale as provided for in the seventh section of this act, and the said board of commissioners shall be satisfied that said owners have left the same to join the rebel forces or otherwise to engage in and abet this rebellion, and the same shall have been struck off to the United States at said sale, the said commissioners shall, in the name of the United States, enter upon and take pos-. Commissioners session of the same, and may lease the same, together or in I)arto lease lands. eels, to any person or persons who are citizens of the United States, or may have declared on oath their intention to become such, until the said rebellion and insurrection in said State shall be put down and the civil authority of the United States estab lished, and until the people of said State shall elect a legislature and State officers, who shall take an oath to support the Consti tution of the United States, to be announced by the proclamation of the President, and. until the first day of March next thereafter, said leases to be in such form and with such security as shall, in the judgment of said commissioners, produce to the United States the greatest revenue. To make rules SEC. 10. And be it further enacted, That the said commisand regulations for supportof families. sioners shall from time to time make such temporary rules and regulations and insert such clauses in said leases as shall be just and proper to secure proper and reasonable employment and sup port, at wages or upon shares of the crop of such persons and families as may be residing upon the said parcels or lots of land which said rules and regulations are declared to be subject to the approval of the President. May sell lands SEC. 11. And be it further enacted, That the said board of comto officers, soldiers, satiori, & marines. missioners, under the direction of the President, may be author ized, instead of leasing the said lands vested in the United States, as above provided, to cause the same, or any portion thereof, to be subdivided and sold in parcels not to exceed three hundred and twenty acres to any one purchaser, at public sale, after giving due ~~~~~~~~~~~~~~~~~~~~~~t 30 DIR]ECT TAX. notice thereof, as upon the sale of other public lands of the United States, for sixty days, and to issue a certificate therefor; and that, at any such sale, any loyal citizen of the United States, or any person who shall have declared on oath his intention to become such, or any person who shall have faithfully served as an officer, musician, or private soldier or sailor in the army or navy or marine service of the United States, as a regular or volunteer, for the term of three months, may become the purchaser; and if Terms ef sale. upon such sale any person serving in the army or navy or marine corps shall pay one-fourth part of the purchase money, a certificate shall be given him, and he shall have the term of three years in which to pay the remainder, either in money or in certificates of indebtedness from the United States; and any citizen of the United States, or any person who shall have declared his intention to become such, being the head of a family, and residing in the State or district where said lands are situate, and not the owner of any other lands, may, under such rules as may be established by said board of commissioners, have the right to enter upon and acquire the rights of pre-emption in such lands as may be unimproved and vested in the United States, and as may be selected by said board of commissioners, under the direction of the President: from time to time, for such purpose. SEC. 12. And be it further enacted, That the proceeds of said Disposition of leases and sales shall be paid into the treasury of the United the proceed& States, one-fourth of which shall be paid over to the governor of said State wherein said lands are situated, or his authorized agent, when such insurrection shall be put down, and the people shall elect a legislature and State officers who shall take an oath to support the Constitution of the United States, and such fact shall be proclaimed by the President, for the purpose of reimbursing the loyal citizens of said State, or for such other purpose as said State may direct; and one-fourth shall also be paid over to said State as a fund to aid in the colonization or emigration from said State of any free person of African descent who may desire to remove therefrom to Hayti, Liberia, or any other tropical State or colony. SEC. 13. And be it further enacted, That in case the records of Commissionew authorized to take assessment and valuation of the lots of land mentioned in the first evidence of value. section of this act shall be destroyed, concealed, or lost, so as not to come within the possession of the said boards of commissioners, they shall be authorized to take evidence of the same, or to value and assess the same in their own judgment upon such evidence as may appear before them; and no mistake in the valuation of the same, or in the amount of tax thereon, shall, in any manner whatever, affect the validity of the sale of the same or of any of the proceedings preliminary thereto. SEC. 14. And be it further enacted, That the said tax commis- Commissioners sioners shall keep a book or books, in which they shall enter, or to keep record of tax assessed. cause to be entered, the amount or quota of said direct tax assessed on each tract or parcel of land; which said amounts shall be distinctly stated in the advertisement, or notice of sale, together with a description of the tract to be sold, and all entry shall be Entrvofsaleand made in said book, or books, of each tract sold, together with the amount sold for. name of the purchaser, and the sum for which the same may have been sold. A transcript or transcripts of said book or books, duly Transcript to be verified*by said commissioners, and said books when said.commsent to Secretary verified by said commissioners, and said books when said comins- or the Treasury. 0 31 .0 DIRECT TAX. sion shall expire, shall be filed in the office of the Secretary of the Treasury of the United States, and said books and transcripts, and copies of said books and transcripts, duly certified by the Secretary of the Treasury, shall be evidence in any court of the United States. The said commissioners may employ a clerk, whose compensation shall be twelve hundred dollars per annum. SEC. 15. And be it further entacted, That the thirteenth section of the act of August fifth, eighteen hundred and sixty-one, entitled "An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes," shall be so construed as not to exempt from taxation property above the value of five hundred dollars, but to exempt from taxation prop erty of the value of five hundred dollars, or less, owned by individuals, notwithstanding the provisions of said act. SEC. 16. And be it further enacted, That this act shall take effect from and after its passage. Approved June 7, 1862. 32 $500 exempt from tation. INDEX OF DIRECT TAX BILL NQTL-For modifications of so much of the act of Atugust 5, 1861, as see the tariff act of 1862. PAGE Ad valorem duties on imports,.. 4 Administrator, (see Executor.) Alabama, direct tax apportioned to,. 7 Allowance, (see Drawback.) Appeals from valuation, made in cases of fraud, not allowed...... l 0 Assessors to hear and determine,. 12 Arkansas, direct tax apportioned to,. 7 Assessors for assessing, &c., for each dis trict to be appointed,.. 8 When to be appointed and qualifica tiOns of,..... 8 To make list in cases of refusal or neglect,.... 9 Assessors to devise form of lists, 11 To give notice of the completion of lists for examination,.. 11 To hear and determine appeals,. 12 To submit proceedings of assistants, 12 To revise, lists made by the assist ants,.'..... 12 Board of, how constituted,. 1 2 Board of, to appoint clerks, 12 Penalty for not attending general meeting of the board,..13 Penialty for f ail ing to furnis h lists, 13 May be exonerated,... 13 Board of, to make out equalization and apportionment,.. 13 Board of, to revise and adjust lists, 13 Board of, to apportion tax,. 14 To make their lists to conform to the apportionment of the board of as sessors,..... 14 Pay of,... 14 To make out list of transfers of real estate,... 21 Not to be appointed when States as sume payment of tax,. 26 Assessments ofdirect taxes on real'estate, provisions concerning,... 8, 27 Assistant assessors, for assessing, &c., to be appointed,... 8 To make two lists of assessments,. 11 Pay of,.... 14 PAGE California, direct tax apportioned to,. 7 tape of Good Hope, addition,l duties on imports in foreign vessels from beyond, 4 Clerk of the court, compensation of,. 19 Clerks to assessors, ho w appoi nted, 12 Penalty for acting without taking the oath,......13 Duty of;.i..r.i. 13 Clerk to commissioners of taxes in States in insurrection, to be appoin ted,. 323 Sala ry,... 32 Collection districts for assessing, &c., States ard Territories to be divided into con vene nie t,... 8 Collecto r s fo r collecting, &c. to be ap pointed,..... 8 .To give bond s and surety, and when fil ed,.... 8 To receive li sts, 15 To be charged with taxes receipted fo p p..20 Delinquent, proceedeling respecting,. 20 Delinquent, property may be seized and sold,..... 21 Duty of, in relation to c ollection of taxes,22 C omp en sation of,... 22, 23 To give bond,.... 23 To collect income tax,... 24 To commit to prison persons refusing to testify,... 24 Not to be appointed where States as sume payment of taxes,. 26 To collect taxes, to prosecute and re cover all penalties and forfeitures, 26 Real estate of, liable for debts due United States,.. 26 In case of sickness, deputy may act, 27 In case of death, oldest deputy to act, 27 Collectors to give bonds before receiving lists,... 15 To appoint deputies, &e. 16 To advertise time when tax is due,. 16 To demand tax at dwellings,. 16 To distrain in case tax is not paid,. 16 T.o give deeds for real estate sold, 18 relates to the tariff, A a INDEX OF DIRECT' TAX BILL. D)istraint, duty of officer in case of,. District of Columbia, direct tax apportion ed to,..... IDrawback allowed on imports exported,. Duties, ad valorem, on imports,. Oni bonded goods, time payable, Specific, on imports,.. - Collectors t o deposit list of property sold with clerk of the court.. To transmit monthly statement of collections,.. Col orado, direct tax apportioned to, Commissioner of ta xes, office create d, Authority and duty, Salary, Cbmmissioners of taxes, to be appointed in States or parts of States in insurrection, Salary,.. Security to be given, Time of entering upon their duties, To give notice of the sale of lands in States or parts of States in insur rection, May allow two years for redemption of lands in insurrectionary districts, May lease lands, To make provision for the support of I families, May sell lands instead of leasing, To take evidence of the value of land, To keep record of taxes assessed, May appoint a clerk, Connecticut, direct tax apportioned to, Florida, direct tax apportioned to,. Foreign vessels, additional duties on im ports in,..... Forfeitures and penalties for assessors and assistant assessors acting without taking oath, To be prosecuted and collected by collector,... Illinois, direct tax apportioned to,. Imnports, specific duties on, Imports, ad valorem duties on,. Imports in foreign vessels, additional duty on,....... Imports re-exported, allowance of draw back on,...... Income tax, amount to be levied, Income, how estimated,.... Income tax, when payable,. Proceedings in cases of failure to pay,...... Indiana, direct tax apportioned to,. Iowa, direct tax apportioned to. Dakota, direct tax apportioned to,. Deduction allowed to States for collecting and paying direct tax, t To what to apply, Deeds for real estate sold to be given'by collector, bd Delaware, direct tax apportioned to, Depositaries to be selected by Secretary of the Treasury, To be disbur sing agents, Depository, (see Depositary.) Deputy collectors to be appointed by col lectors, Authority of, To act in cases of sickness or death of collectors, Direct tax, amount laid, and how appor tioned,.... Amounts apportioned to several States and Territories and District of Columbia, States and Territories, &c., to be divided into convenient collection districts, Any State or Territory may form one collection district, Assessors and collectors to be ap pointed for each district, When to be appointed, and qualifi cations of, Collectors to give bonds before en tering on duties, Amount and sureties of and where filed,... Bonds may be increased, To be charged in insurrectionary districts to all lands, Owners of lands may pay in sixty days after amount is fixed, Distraint to be made when tax is not paid, Lands in insurrectionary districts to be charged with direct taxes, To be valued according to last State valuation,.. To be charged with taxes according to valuation, Owners of, may pay tax in sixty days after amount is fixed,. To be forfeited to the United States for non-payment of tax, In insurrectionary districts, commis sioners to give notice of sale, May be redeemed within sixty days, Abandoned proceedings for the pay ment of taxes on,.-. Terms of the sale of, Disposition of the proceeds of the sale Of, Commissioners may take evidence of the value of, - 16 Lien for two years upon lands, &e.,. 15 I 34 PAGE 19 19 8 26 27 27 28 28 28 28 AGN 16 8 5 4 5 3 p 7 4 29 so 30 so so 31 31 32 6 8 26 G Geor,,ia, direct tax apportioned to,. 7 I . 7 3 4. 4 5 22 23 24 24 i 1) 8 25 26 18 6 23 23 n 16 16 27 6 Kansas, direct tax apportioned to, Kentucky, direct tax apportioned to, I 7 7 L 6 27 27 28 28 28 29 29 30 31 31 31 8 8 8 8 8 8 8 27 28 INDEX OF D)IRECT TAX BILL. President, by proclamation, shall declare the States and parts of States in insur rection,........ 28 Proclamation, President by, shall declare the States and parts of States in insur rection,.......... 28 Property exempt from assessment, amount o f,. t. 9 Property, owners to furnish list upon re quest,........ 9 May be returned after distraint,. 16 To be sold when tax is not paid,. 17 Exempt firom distraint,. 17 Personal, of delinquent collectors to be seized,..... 20 Lists to be made out by property owners, Assistant assessors to make, in case of refusal or neglect, Ctow to be made in cases o f fraud, To be furnished when required, Of' property of absent owners, how.to be ma de,, Of property in other districts, how to be made, When to be made, When completed for examination, notice to be given, Of assistants to be revised by asses sors, Penalty for assessors failing to furnish, Board of assessors to revise and adjust, Contents of, Time for the delivery to collectors, For purposes of internal revenue, per sons to make list of goods, &c., liable to duty, Louisiana, direct tax apportioned to, Real estate, valuation to be made When to be sold for taxes,.. Time for redemption,. Of delinquent collectors may be sold, Assessors to make lists of the transfers of........ May be levied on for income tax,. Redemption of real estate, time for in case of sale, Non-residents to have two years, Of lands in insurrectionarv districts may be redeemed within sixty days, Rhode Island, direct tax apportioned to, Maine, direct tax apportioned to, Maryland, direct tax apportioned to,. Massachusetts, direct tax apportioned to, Michigan, direct tax apportioned to, Minnesota, direct tax apportioned to,. Missouri, direct tax apportioned to, Mississippi, direct tax apportioned to,. S Nebraska, direct tax apportioned to, Nevada, direct tax apportioned to, New Hampshire, direct tax apportioned to, New Jersey, direct tax apportioned to, New Mexico, direct tax apportioned to, ' ew' ork, direct tax apportioned to,. Non-residents, tax of, how to be collected, To have two years to redeem property sold, North Carolina, direct tax apportioned to, Taxes, collector to make monthly state ments of collection of,... Collector to be charged with amounts, Commissioner of office created,. Commissioner's salary,.. Commissioner's authority and duty, Tax, income, how levied and per cent.,. When payable,.... Tax, (see Duties.) Taxes, direct, to be charged to all lands in insurrectionary districts, Commissioners of, to be appointed in States, or parts of States, in insur rection,.... Commissioners of, time to enter upon their duty,.... On abandoned land in insurrectionary districts, proceedings for the pay ment of,.... Assessed, commissioners to keep record of,. A lien for two years upon lands, &c., Time when due to be advertised,. To be demanded at the dwelling,. Of non-residents how to be collected, Taxation, inequalities to be reported to Congress,..... Tennessee, direct tax apportioned to,. Oath of assessors and assistant assessors of direct taxes,. Certificate of, Penalty for acting without, Ohio, direct tax apportioned to, Oregon, direct tax apportioned to,. 35 PAGE 9 PA6B 9 10 10 10 11 11 11 12 13 13 14 14 R 9 17 17 21 21 24 17 19 29 6 9 7 x 6 7 6 1 7 7 7 N 1 8 6 6 1 South Carolina, direct tax apportioned to, Specific duties on imports, 1 3 T 18 19 7 19 20 26 27 27 22 24 0 8 8 8 7 7 27 28 28 p Penalty for delivering or diselosin., fraud ulent list, For.Deglect of dtity assessors For clerks actin without taking oath, For assessors failing to attend general meetid" of the board, For assessors failing to furnish lists, For failing to deliver lists to collectors, For takin- a false oath, For refusin- to testiv as to income, Pennsylvania, direct tax apportioned to, 10 11 13 18 13 14 22 24 6 so 31 15 16 16 is 14 7 INDEX OF DIRECT TAX BILL. Valuations may be re-examined and equal ized........ By board of assessors to be final,. I Relative, not to be changed,. Varnish, amount of duty or.n, Vermont, direct tax apportioned to, Virginia, direct tax apportioned to,. Texas, direct tax apportioned to,. Treasury, Secretary of, to make rules and regulations, May exonerate assessors, To notify collectors the time to col lect taxes,. To select depositaries,. W Washington, direct tax apportioned to,. 7 Warehouse, fire-proof, erected by a distil ler, may be declared a bonded ware house,......51 Wisconsin, direct tax apportioned to,. 7 Valuations, how to be determined,... i I 86 PAGE 7 AGZ 12 is 13 71 6 7 9 13 22 23 u Utab, direct tax apportioned to,. 7 v 12 D. APPLETON & CO.'S PUBLICATIONS. THE NEW AMERICAN CYCLOPEDIA. EDITED BY GEORGE RIPLEY AND CHARLES A. DANA. PUBLISHED BY D. APPLETON & COMPANY, NEW YORK. In 16 Vols. 8vo, Double Columns, 750 pages each. 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