NirW YOEK TRIBXJNE' EDITION. PEICE.^1 CENTS. 
 
 rHE UNITED STATES TAX LAW 
 
 LIBRARr 
 
 AS AMENI)EI)«NlVERS?rY OF lUlHOlS 
 
 FOB AMENDMENTS, SEE PAGE 26. 
 
 AW ACT to 'provide Internal Revenue to support the Governmeni 
 and pay Interest on the Public Debt 
 
 Be it enacted by the Senate and House of R^e- 
 eentatives of the United States of A-tnerica in Con- 
 gress assembled. That, for the purpose of supe^- 
 (endiug the collection of internal duties, stamp dunes, 
 
 ‘ lieenses, or taxes imposed by this act, or which may 
 be hereafter imposed, and of assessing the same, an 
 office is hereby created in the Treasury Department 
 to be called the office of the Commissioner of Inter- 
 nal Revenue ; and the President of the United States 
 is hereby authorized to nominate, and,_with the ad- 
 vice and consent of the Senate, to appoint a Cbmmis- 
 ^ser of Internal Revenue, with an annual salary 
 of $4,000, who shall be charged, and hereby is 
 •barged, under the direction of the Secretary of the 
 Treasury, with preparing all the instructions, regula- 
 tions, directions, forms, blanks, stamps, and licenses, 
 and distributing the same, or any part thereof, and 
 all other matters pertaining to the assessment and 
 collection of the duties, stamp duties, licenses, and 
 taxes, which may be necessary to carry this act into 
 effect, and with the general superintendence of his 
 office, as aforesaid, and shall have authority, and 
 hereby is authorized and required, to provide proper 
 and sufficient stamps or dies for expressing and de- 
 ^noting the several stamp duties, or the amount there- 
 in the case of percentage duties, imposed by this 
 act, and to alter and renew or replace such stamps 
 ^frem time to time, as occasion shall require; and the 
 Secretary of the Treasury may assign to the office of 
 Commissioner of Internal Revenue such number 
 clerks as he may deem necessaiy, or the exigen- 
 -^des of the public service may require, and the privi- 
 lege of franking all letters and documents pertaining 
 - to the duties of his office, and of receiving free of 
 ) all such letters and documents, is hereby ex- 
 to said Commissioner. 
 
 number of districts shall not exceed the number of 
 representatives to which any such State may be so en- 
 titled; and Provided fui-ther. That in the State of 
 California the President may establish a number of 
 districts, not exceeding the number of Senators and 
 Kepreeentatives to which said State is entitled la th® 
 
 present Congress. . ... 
 
 Sec. 3. And be it further enacted, That each of tho 
 
 assessors shall divide his district into a convenient 
 number of assessment districts, subject to such reg- 
 ulations and limitations as may be imposed by the 
 Commissioner of Internal Revenue, within each of 
 which he shall appoint one assistant assessor, who 
 shall be resident therein; and each assessor and 
 assistant assessor so appointed, and accepting the 
 appointment, shall, before he enters on the duties of 
 his appointment, take and subscribe, before somo 
 competent magistrate, or some collector, to be ap- 
 pointed*by virtue of this act (who is hereby empow- 
 ered to administer the same), the following oath of 
 affirmation, to wit: "I, A B, do swear, or affirm 
 
 (as the case may be), that I will bear true faith and 
 allegiance to the United States of America, and will 
 support the Constitution thereof, and that 1 will, to 
 the best of my knowledge, skill, and judgment, d^ 
 igenily and faithfully execute the office and duties of 
 
 assessor for (naming the assessment distriet). 
 
 without favor or partiality, and that I will do equal 
 right and justice in every case in which I shall aot 
 as assessor.” And a certificate of such oath of 
 affirmation shall be delivered to the collector of tho . 
 district for which sucl^ assessor or assistant assessor 
 shall be appointed. And every assessor or assistfmt 
 assessor acting in the said office without having 
 taken the said oath or affirmation shall forfeit and 
 
 1 General Provisfona^ 
 
 8*c. 2. And be it further enacted, That, for the 
 purpose of assessing, levying, and collecting the 
 dntm or taxM hereinafter prescribed by this act, 
 the President of the United States be, and he is 
 , hereW authorized to divide, respectively, the States 
 and Territories of the United States and the District 
 ^ af Colnmbiainto convenient collection districts, and to 
 Bominate, and, by and with the advice and consent 
 ^ af tho Innate, to appoint an Assessor and Collector 
 S fOf each such district, who shall be residents within 
 S tlv same: Provided, Thfd any of said States and 
 Tarritories, and the Di^^mt of Columbia, may, if 
 lha Prudent shall deogi it proper, be erected mto 
 and included in one dMrict: Promed, That the 
 ^ Unsber of districts in a^ State shall not exceed the 
 ^ in^Bkbor of ropT^ntatlves to which such State shall 
 
 pay $100, one moiety thereof to the use of the Uni- 
 ted States, and the other moiety thereof to him who 
 shall first sue for the same, with costs of suit. 
 
 Sec. 4. And be it further enacted. That befo» 
 anv such collector shall enter upon the duties of bio 
 office, he shall execute a bond for such amount ao 
 shall be prescribed by the Commissioner of Internal 
 Revenue, under the direction of the Secretary at tho 
 Treasury, with not less than five sureties to be ap- 
 proved as sufficient by the Solicitor of the Treasury| 
 containing the condition that said collector sl^ 
 faithfully perform the duties of his office according 
 to law, and shall justly and faithfully account foe 
 and pay over to the United States, in complianoo 
 with the order or regnlations of the Secretary of tho 
 Treasury, all public moneys which may come into 
 his hands or possession; which bond shall be filed in 
 the office of the First Controller of the Treasury 
 
 » Montitlod in the present Congress except in such 
 " M are entitled to an increased representatiim 
 
 ^ in tlm<Mihizt7<«ightb Congress, in whiA Statei^ 
 
 And Buch Collectors shall, from time ^ time, re- 
 new, strengthen and increase their o&cm bond|t^ as 
 
 ' Che Treasury nuty direst. 
 
 
 
Sec. 5. And be it farther enacted, That each Col- 
 lector shall be authorized to appoint, by an instru- 
 ment of writing under his hand, as many deputies as 
 he may think proper, to be by him compensated tor 
 their services, and also to revoke any such appoint- 
 m6nt Riving sucli notic6 thcr 60 i as tn© Cominis* 
 rioner of Internal Revenue shall prescribe; and may 
 require bonds or other securities and accept the same 
 from such deputy; and each such deputy shall have 
 the like authority, in every respect, to collect the 
 autiea and taxes levied or assessed within the por- 
 Hon of the district assigned #o him which is by this 
 act vested in the Collector himself; but each Col- 
 lector sha"l, in every respect, be responsible both to 
 the United States and to individuals, as the case may 
 be for all moneys collected, and for every act done 
 as Deputy Collector by any of his deputies while 
 acting as such, and for every omission of duty: Pro- 
 Tided, That nothing herein contamed shall prevent 
 anv Collector from collecting himself the whole or 
 any part of the duties and taxes so assessed and pay- 
 able in his district. ™ x i. n 
 
 Sec. 6. And be it further enacted. That it shall 
 be the duty of any person or persons, partnerships, 
 firms, associations, or corporations, made liable to 
 anv duty, Ucense, stamp, or tax imposed by this act, 
 wnen not otherwise and differently provided for, on 
 or before the 1st day of August, 1862, and on or be- 
 fore the first Monday of May in each year there- 
 after 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 an- 
 nual income, the articles or obiects charged with a 
 special duty or tax, the quantity of goods, wares, 
 and merchandise made or sold, and charged wi n a 
 specific or ad valorem duty or tax, the several rates 
 aW aggregate amount according to the respective 
 provisions of this act, and according to the forms and 
 regulations to be prescribed by the Commesioner of 
 Internal Revenue, under the direction of the Secre- 
 tary of the Treasury, for which such person or per- 
 sons. partnerships, firms, associations or corpora- 
 tions are liable to be assessed under and by virtue of 
 the provisions of this act. mi x xi, • 
 
 Sec 7 And he it further enacted. That the in- 
 structions, regulations, and directions as hereinbe- 
 fore mentioned, shall be binding on each assessor 
 and his assisstants, and on each Collector and his 
 deputies, in the performance of the duties enjoined 
 by or under this act; pursuant to winch in- 
 structions the sa'd assessors shall, on the first day of 
 August, 1862, and on the first Monday of May in 
 each succeeding year, and from time to time there- 
 after in accordance with this act, direct und cause 
 the several assistant assessors to proceed through 
 evervpartof their respective districts, and inquire 
 after and concerning all persons being within the as- 
 Bessment districts where they respectively reside, 
 owning, possessing or having the care or manage- 
 ment of any property, goods, wares, and merchan- 
 dise, articles or objects liable to pay any duty, stamp 
 or tax, including all persons liable to pay a license 
 duty, under the provisions of this act, (by reference 
 as well to any lists of assessment or collection taken 
 xmderthe laws of the respective States as to any 
 other records or documents, and by all other lawlul 
 ways and means, especially to the written list, 
 techedule, or return required to be made out and de- 
 livered to the assistant assessor by all persons own- 
 ing, possessing, or having the career management of 
 ai^ property, as aforesaid, liable to duty or taxa- 
 tion ) and to value and enumerate the said objects of 
 taxation, respectively, in the manner prescribed by 
 this act, and in conformity with the regulations and 
 instructions before mentioned. . , mu x -j? „ 
 
 Sec. 8. And be it further enacted. That if any 
 person owning, possessing, or having the career 
 management of property, goods, wares, and mer- 
 chandise, articles or objects liable to pay any duty, 
 tax.or license.shall fail to make and exhibit a writtten 
 list when required, as aforesaid, and shall consent to 
 disclose the particulars ol any and all the property, 
 
 f oods, wares, and merchandise, articles and objects 
 able to pay any duty or tax, or any business or oc- 
 cupation liable to pay any license, as aforesaid, then, 
 and in that case, it shall be the duty ot the ofecer to 
 ’ such Usi^ which, being distmctly read, con- 
 
 sented to, and signed by the person bo owning, poi- 
 sessing, or having the care and management as afore- 
 said, Bhall be received as the list of snch preson. 
 
 Sec. 9. And be it further enacted. That if any 
 such person shall deliver or disclose to any as'OSBor 
 or assistant assessor appointed in pursuance of this 
 act, and requiring a list or lists, as aforesaid, any 
 false or fraudulent list or statement, with intent to 
 defeat or evade the valuation or enumeration hereby , 
 intended to be made, such person so offending, and 
 being thereof convicted on indictment found therefor 
 in any circuit or district court of the United States 
 held in the district in which such offense may be 
 committed, shall be fined in a sum not exceeding 
 $500, at the discretion of the court, and shall pay all 
 costs and charges of prosecution ; and the valnation 
 and enumeration required by this act shall, in all 
 such cases, and in all cases of under valua- 
 tion or under statement in such lists or 
 Btatements, be made, as aforesaid, upon lists, ac- 
 cording to the form prescribed, to be made out by the 
 assessors and assistant assessors, respectively; which 
 lists the Baid assessors and assistant assessors are 
 hereby authorized and required to ma-ke 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 the valuation and enumera- 
 tion so made there shall be no appeal. 
 
 Sec. 10. And be it further enacted. That in case 
 any person shall be absent from his or her place oi 
 residence at 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 snch person, with some person of salt- 
 able age and discretion, if such be present, otherwise 
 to deposit in the nearest post office a written note or 
 memorandum, addressed to snch person, requiring 
 him or her to present to such assessor the list or lists 
 required by this act with in ten days from the date ol 
 Buch note or memorandum. 
 
 Sec, 11. And be it further enacted, That if any 
 person, on being notified or required, as aforesaid, 
 shall refuse or neglect to give such list or lists within 
 the time required, as aforesaid, it shall be the duty 
 of the assessor for the assessment district within 
 which such person shall reside, and he is hereby 
 authorized and required, to enter into and upon the 
 premises, if it be necessary, of such persons so re- 
 fusing or neglecting, asd to make, according to the 
 best information which he can obtain, and on hi* 
 own view and information, such lists of propeity, 
 goods, wares, and merchandise, and all articles or 
 objects liable to du'v or taxation, owned or pos- 
 
 eessed, or under the care and management of such 
 person, as are required by this act, includiog tne 
 amount, if any, due for license; and in case of re- 
 fusal or neglect to make such lists, except in cases 
 of sickness, the assessors shall thereupon add titty 
 
 per centum to the amount of the items tbereot; and 
 
 the lists, so made and subscribed by such assessor, 
 shall be taken and reputed as good and sufficient 
 lists of the persons and property for which such 
 person is to be taxed for the purposes of this ,acti 
 and the person so failing or neglecting, unless in cise 
 of sickness or failure to receive the notice, shall, 
 moreover, forfeit and pay the sum 
 dollars, except where otherwise provided for to be 
 recovertd for the use of the United States, wiih costs 
 
 °^S^°c!* 12. And be it further enacted. That when- 
 ever there shall be in any assessment district any 
 properly, goods, wares, and merchandise, articles, or 
 objects, not owned or possessed by, or under the care 
 or management of, any person or persons within 
 Buch 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 Asses^ 
 or for such district, and he is hereby authorized and 
 required to enter into and upon the premiess where 
 such property is situated, and take such ^lew iher^ 
 of as may he necessary, and to make lists 
 Bamo, according to the form Prescribed, which 
 being subscribed by the said Assessor, shall be taken 
 and reputed as good and sufficient lists ot Pje^ 
 fiooda, ware* and merchandise, articles, or oo- 
 
3 
 
 j«ctB, fw aforesaid, under and for the purposes of 
 this act. 
 
 Sec. 13. And be it further enacted, That the 
 owners, possessors, or persons having the care or 
 management of property, goods, wares and merchan- 
 dise, articles or objects, not lying or being within 
 the assessment district in which they reside, shall be 
 permitted to make out and deliver the lists thereof 
 required by this act (provided the assessment dis- 
 trict 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 Assistaot 
 Assessor of the Assessment district wherein such 
 persons reside. And it shall be the duty of the 
 Assistant Assessor, who receives any such list, 
 to transmit the same to the Assistant Assessor 
 where such objects of taxation are situate, who 
 shall examine such list; and if he approves the 
 same, he shall return it to the Assistant Asses- 
 sor from Whom he received it, with his approval 
 thereof; and if he fails to approve the same, 
 he shall make such alterations therein as he may 
 deem to be just and proper, and shall then re- 
 turn the list, with such alterations therein or addi- 
 tions 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 farther enacted, That the lists 
 aforesaid shall, where not otherwise specially pro- 
 vided for, bo taken with reference to the day :&ed 
 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, re- 
 spectively, after collecting the said lists, shall pro- 
 ceed to arrange the same, and to make two general 
 lists — ^the first of which shall exhibit, in alptiabeti- 
 cal order, the names of all persons liable to pay any 
 duty, tax, or license under this act residing within 
 the assessment district, together with the value and 
 assessment, or ennmeration, as the case may require, 
 of the objects liable to duty or taxation within such 
 district for which each such person is liable, or for 
 which any firm, company, or corporation is liable, 
 with the amount of duty or tax payable thereon; 
 and the second list shall exhibit, in alphabetical 
 order, the names of all persons residing out of the 
 collection district, owners o. property within the 
 district, together with the value and assessment or 
 enumeration thereof, as the case may be, with the 
 amount of duty or tax payable thereon as aforesaid. 
 The forms of the said general list shall be devised 
 and prescribed by the Assessor, under the direction 
 of the Commissioner of Internal Eevenue, and lists 
 taken according to such forms shall be made out by 
 the Assistant Assessors and delivered to the Assessor 
 within thirty days after the day fixed by this act as 
 aforesaid, requiring lists from individums, or where 
 duties, licenses, or taxes accrue at other and difiesent 
 times, the lists shall be delivered from time to time 
 SB they become due. And if any Assistant Assessor 
 shall fail to perform any duty assigned by this act 
 within the time prescribed byTiis precept, warrant, 
 or other legal instructions, uot being prevented 
 therefrom by sickness or ether unavoidable accident, 
 every such Assistant Assessor shall be discharged 
 from office, and shall, moreover, forfeit and pay $.‘<i00, 
 to be recovered for the use of the United States, 
 with costs of suit. 
 
 Sec. i 6. And be it farther enacted, That the As- 
 sessors for each collection district shall, by adver- 
 tisement in some pnblic newspaper pablished in each 
 county within said district, if any such there be, 
 and by written or printed notifications, to he posted 
 np in at l^t four public places within each assess- 
 ment district, advertise all persons concerned of the 
 time and pla^ within said county when and where 
 ^e lists, valuations, and enumerations made and 
 taken ];^thm said county may be examined; 
 rad^ said lists shall remain open for exam- 
 ination for the space of fifteen days after 
 notice shall have been given as aforesaid. And 
 said notifications shall also state when anri where 
 'Within said county, after the expiration of said fifteen 
 
 days, appeals will be received and determined rel 
 ative to "any erroneous or excesbive valuations or 
 enumerations by the Assistant Assessors. And it 
 shall be the duty of the Assessor for each collection 
 district, at the time fixed for hearing such appeal aa 
 aforesaid, to submit the proceedings of the Assistant 
 Assessors, and the lists taken and returned as afore- 
 said, to the inspection of any and all persons who 
 may apply for that purpose. And the said Assessor 
 for each collection district is hereby authorized, at 
 any time within fifteen days from and after the ex- 
 piration of the time allowed for notification as afore- 
 said, to hear and determine, in a summary way, ac- 
 cording to law and right, upon any and all appeals 
 which may be exhibited againsc the proceedingsoftho 
 said Assistant Assessors: Provided, That the ques- 
 tion to be determined by the Assessor, on an appeal 
 respecting the valuation or enumeration of property, 
 or objects liable to duty or taxation, shall be, 
 whether the valuation complained of be or be not in 
 a just relation or proportion to other valuations in 
 the same assessment district, and whether the enu- 
 meration be or be not correct. And all appeals to 
 the Assessor, as aforesaid, shall he made in writing, 
 and shall specify the particular cause, matter, or 
 thing respecting which a decision is requested; and 
 shall, moreover, state the ground or principle of ine- 
 quality or error complained ofi And the Assessor 
 shall have power to re-examine and equalize the 
 valuations as shall appear just and equitable; but no 
 valuation or enumeration shall be increased without 
 a previous notice, of at least five days, to the party 
 interested, to appear and object to the same, 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 each collection district, respectively, 
 shall, immediately after the expiration of the time 
 for hearing appeals, and, from time to time, as duties, 
 taxes, or licenses become liable to be assessed, make 
 out lists containing the sums payable according to 
 the provisions of this act upon every object of duty 
 or taxation in and for each collection district, which 
 lists shall contain the name of each jierson 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 oj 
 any person resident therein, there shall be a sep* 
 arate list of such propert specifying the sum paya> 
 ble, and the names of feM respective proprietors, 
 where known. And the Assistant Assessor making 
 out any such separate list shall transmit therefrom 
 to the Assistant Assessor, where the persons liable 
 to pay such tax reside or shall have their principal 
 lace* of business, copies of the list of property held 
 y persons so liable to pay such tax, to the end that 
 the taxes assessed under the provisions of this act 
 may be paid within the collection district where the 
 persons liable to pay the same reside or may have 
 their principal place of business. And in all cases 
 the said Assessor shall furnish to the Collectors of 
 the several collection districts, respectively, within 
 ten days after the time of hearing appeals, and from 
 time to time thereafter as required, a certified copy 
 of such list or lists for their proper collection dis- 
 tricts; and in default of performance of the duties 
 enjoined upon Assessors by this section they shall 
 severally and individually forfeit and pay the sum 
 of $500 to the use of the United States; and, more- 
 over, shall forfeit their compensation as Assessors: 
 Provided, That it shall he in the power of the Com- 
 missioner of Internal Revenue to exonerate any As- 
 sessor as aforesaid from such forfeitures, in whole or 
 in part, as to him shall appear jnst and equitable. 
 
 Sec. 17. And be it further enacted, That there 
 shall be allowed and paid to the several Assessors and 
 Assistant Assessors, for their services under this act- 
 each AssesBor $3 per day for every day employed in 
 making the necessaxy arrangements and giving the 
 
 CJ* ■‘CJj 'w 1 
 
4 
 
 necessary instructions to the Assistant Assessors for 
 the valuation: and $5 per day for every day em- 
 ployed in hearing appeals, revising valuations, and 
 mating oat lists agreeably to the provisions of this 
 act; and $1 for every 100 taxable persons contained 
 in the tax list, as d^ivered by him to'said Collec- 
 tors. and forwarded to the Commissioner of Internal 
 Revenue; to each Assistant Assessor $3 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 aud approved 
 by the Commissioner of Internal Revenue; and $1 
 for every 100 taxable persons contained in the tax 
 list, as completed and delivered by him to the As- 
 sessor. And the said Assessors and Assistant As- 
 sessors, respectively, shall also be allowed their 
 necessary and reasonable charges for stationery and 
 blank books used in the execution of their duties, 
 nd the compensation herein specified shall be in full 
 for all expenses not otherwise particularly author- 
 ized: Provided, The Secretary of the Treasury 
 
 shall be, and he is hereby, authorized to fix such 
 additional rates of _ compensation to be made to 
 Assessors and Assistant Assessors in the States 
 of California and Oregon and the Territo- 
 ries as may appear to him to be just and equitable in 
 consequence of the greater cost of living and travel- 
 ing 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. In cases where a collection district 
 embraces more than a single Congressional district 
 the Secretary of the Treasury may allow the As- 
 sessor such compensation as he may deem necessary. 
 
 Sfic. 18. And be it further enacted. That each Col- 
 lector, on receiving a list, as aforesaid, and from 
 time to time as such lists may be received from the 
 said Assessors respectively, shall subscribe three 
 receipts; one of which shall be given on a full and 
 correct copy of such list, which list shall be de- 
 livered by him to, and shall remain with, the Asses- 
 sor 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 
 cn aggregate statements of the lists aforesaid, ex- 
 hibiiiog the gross amount of taxes to be collected in 
 his collection district, one of which aggregate state- 
 ments and receipts shall be transmitted, to the Com- 
 missioner of Internal Revenue, and the other to the 
 First Controller of the Treasury; and all lists re- 
 ceived from Time to time, as aforesa d, shall be in 
 like form and manner transmitted as aforesaid. 
 
 Sec. 19. And be it further enacted. That each of 
 ■aid Collectors shall, within ten days after receiving 
 his annual collection list from the assessors, respect- 
 ively, as aforesaid, give notice, by advertisement 
 published in each county in his collection district, in 
 cne 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 collec- 
 tion district, that the said duties have become due 
 ftnd payable, and state the lime and place within 
 ■aid county at which he will attend to receive the 
 ■ame, which time shall not be less than ten days 
 after such notification; and all persons who shall 
 neglect to pay the duties and taxes so as aforesaid 
 assessed upon them to the Collector within the time 
 ■pecified, shall be liable to pay ten per centum 
 additional upon the amount thereof, the fact of which 
 liability shall be stated in the advertisement aud 
 notifications aforesaid. And with regard to all per- 
 Bons whc shall neglect to pay as aforesaid, it shall 
 jbe the duty of the Collector, in person or by deputy, 
 within twenty days after such neglect, to make a 
 demana personally, or at the dwellings or usual 
 
 5 )lacee of business of such persons, if any they have, 
 OJ payment of said duties or taxes, with ten per 
 centum additional aforesaid. And with respect to 
 all such duties or taxes as are not included iu the 
 annnal lists aforesaid, and all taxes and duties the 
 collection of which is not otherwise provided for in 
 this act, it shali be the duty of each Collector, in 
 person or by clapaty, to demand payment thereof, in 
 manner * aldreaaid, within tea days from aud after 
 receiving the list thereof fiom the Assesoori aud if 
 
 the annual and other duties shall not be paid within 
 ten days from and after such demand thereof, 
 it shall be lawful for such Collector or his deputies 
 to proceed to collect the said duties cf 
 taxes with ten per centum additional thereto, as 
 aforesaid, by distraint and sale of the goods, chattels, 
 or effects of the persons delinquent as aforesaid. 
 And in case of such distraint it shall he the dntj of 
 the officer charged with the collection to make, or 
 cause to be made, an account of the goods or chattels 
 which may be distrained, a copy of which, signed by 
 the officer making such distraint, shall he left with 
 the owner or possessor of such goods, chattels, or 
 effects, or at his or her dwelling, with some person 
 of suitable age and 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 published in some newspaper within the connty 
 wherein said distraint is made, if there is a newspa- 
 per published in said county, or to be publicly posted 
 up at the post-office, if there be one within five miles, 
 fiearest to the residence of the person whose property 
 shall be distrained, and in not less than two other 
 public places, which notice shall specify the articles 
 distrained, and the time and place for the sale there- 
 of, which time shall not be less than 10 nor more 
 than 20 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 distraint: 
 Provided, That in any case of distraint for the pay- 
 ment of the duties or taxes aforesaid, the gooM, 
 chattels, or effects so distrained shall and may be 
 restored to the owner or possessor if, prior to the sale, 
 payment of the amount due or tender thereof shall 
 be made to the proper officer charged with the col- 
 lection of the full amount demanded, together with 
 such fee for levying, and such sum for tbe necessary 
 and reasonable expense of removing, advertising, 
 and keeping the goods, chattels or effects so dis- 
 trained as may be prescribed by the Commissioner of 
 Internal Revenue; but in case of non-payment or 
 tender, as aforesaid, the said officer shall proceed to 
 sell tbe said goods, chattels, or effects at public ano- 
 tion, and shall and may retain from the proceeds of 
 such sale the amount demaudable for the nse of the 
 United States, with tbe necessary and reasonable ex- 
 penses 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: Pro- 
 vided, That there shall be exempt from distraint the 
 tools or implements of a trade or profession, one 
 cow, arms, and provisions, and household furniture 
 kept for use, and apparel necessary for a family. 
 
 Sec. 20. And be it further enacted. That* in all 
 cases where the property liable to distraint foi 
 duties or taxes under this act may not' be divisible, 
 BO as to enable the Collector by a sale of part thereof 
 to raise tbe whole amount of the tax, with all costs, 
 charges, and commissions, the whole of such prop 
 erty shall be sold, and the surplus of the proceeds of 
 the sale, after satisfying the duty or tax, costs, and 
 charges, shall be paid to the owner of the property, 
 or his, her, or their legal representative, or if he, 
 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 for 
 the use of the owner, or his, her, or tbeir legal re^ 
 resentatives, until he, she, or they shall make appu- 
 cation thereior to the Secretary of the Treasury, 
 who, upon such application, shall, by warrant on 
 the Tieasury, cause the same to be paid to tbe ap- 
 plicant. And if the property advertfsed for sale as 
 aforesaid cannot be sold lor the amount of the duty 
 or tax due thereon, with the costs and charges, the 
 Collector shall purchase tbe same in behalf of the 
 United States for an amount not exceeding the said 
 tax or duty, with the costs and charges thereon. 
 And all property so purchased may be sold by said 
 Collector under sucn regulations as may be pre- 
 scribed by the Commissioner of Internal Revenue. 
 And the Collector shall render a distinct account of 
 all chotges incurred in the sale of such property, and 
 shall pay into the Treasury the surplus, if any there 
 be, after defraying the charges. 
 
 Sec. 21. Aud be it further enacted, That in any 
 case where goods, chattels, or effects sufficient xv 
 
6 
 
 the duties imposed bv this act upon any per- 
 son liable to pay the same, stall not be found by the 
 Collector or Deputy Collector whose duty it may be 
 to collect the same, he is hereby authorized to col- 
 lect the same by seizure and sale of real estate; and 
 the officer making such seizure and sale shad give 
 notice to the person whose estate is proposed to be 
 sold, by giving him in hand, or leaving at his last 
 and usual place of abode, if he has any such within 
 the collection district where said estate is situated, 
 a notice in writing, stating what particular estate is 
 proposed to be sold, describing the same with reason- 
 able certainty, and the time when and place where 
 said officer proposes to sell the same; which time 
 shall not be less than ten nor more than twenty 
 days from the time of giving said notice; and the 
 said officer shall also cause a notification to the same 
 effect to be published in some newspaper wit'^in the 
 county where such seizure is made, if any such there 
 be, and shall also cause a like notice to be posted up 
 at the 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 
 
 S lace of said sale shall not be more than five miles 
 istant from the estate seized. At the time and place 
 appointed, the officer making such seizure shall pro- 
 ceed to sell tbe said estate at public auction, offering 
 the same at a minimum price, including the amount 
 of duties with the ten per centum additional there- 
 on, and all char?es for advertising and an officer's 
 fee of $10. And if no pe -son offers for said estate 
 the amount .of said minimum, the officer shall 
 declare the same to be purchased by him for 
 the United States, and shall deposit with the Dis- 
 trict-Attorney of the United S ates a deed thereof, aa 
 hereinafter specified and provided; otherwise the 
 came shall be declared to be sold to the highest bid- 
 der. And said sale may be adjourned by said officer 
 for a period not exceeding five days, if he shall think 
 it advisable so to do. If the amonot bid shall not be 
 then and there paid, the officer shall forthwith pro- 
 ceed to again sell said estate in the same manner. 
 If the amount bid shall be then and there paid, the 
 officer shall give his receipt therefor, if requested, 
 and within five days thereafter he shall make out a 
 deed of the estate so sold to the purchaser thereof, 
 and execute tbe same in his official capacity, in the 
 manner prescribed by the laws of the State in which 
 said estate may be situated, in which said deed shall 
 be recited the fact of said seizure and s^Ie with the 
 cause thereof, tbe amount of duty for which said sale 
 was made, and of all charges and fees, and the 
 amount paid by the purchaser, and all his acts and 
 doings in relation to said seizure and sale, and shall 
 have tbe same ready for delivery to said purchaser, 
 end shall deliver the same accordingly, upon request 
 therefor. And said deed shall be prima facie evi- 
 dence of the truth of the facts stated therein; and if 
 the proceedings 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 tbe purchaser of the title to said estate, but shall 
 not affect the rights of third persons acquired previ- 
 ously to the claim of the United States under this 
 act. The surplus, if any, arising from such sale shall 
 be disposed of as provided in this act for like cases 
 arising upon sales of personal property. And any 
 person whose estate may be seized for duties, as 
 aforesaid, shall have the same right to pay or leader 
 the amount due, with all proper charges thereon, 
 prior to the sale thereof, and thereupon to relieve his 
 ■aid estate from sale, as aforesaid, as is provided iu 
 this act for personal property similarly situated. 
 And any Collector or Deputy Collector may, for the 
 collection of duties imposed upon any person by this 
 act, and committed to him for collection, seize and 
 ■ell tbe lands of such person situated in any other 
 collection district within the State in which said offi- 
 cer resides; and his proceedings in relation thereto 
 •ball have tbe same effect as if the same were bad in 
 bis proper collection district; and the owners, their 
 beirs, executors, or administrators, or any person 
 having an interest therein, or any person on tlieir 
 bebali, shall have tbe liberty to redeem tbe laud sold 
 M aforesaid wirbm one yesn- from and after record- 
 ing the said deed, upon payment to tbe pnrcbaser, 
 or in case he cannot be found in the coouty where 
 
 the lands are situate, to the Collector for the use of 
 the purchaser, his heirs, or assigns, of the amount 
 paid by the purchaser, with interest on the same at 
 the rate of twenty per centum per annum. And it 
 shall be the duty of every Collector to keep a record 
 of all sales of land made in his collection district, 
 whether by himself 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 proceeding in making said sale, the 
 amount of fees and expenses, the name of the pur- 
 chaser, and the date of the deed, which record shall 
 be certified by the officer making the sale. And it 
 shall be the duty of any deputy making sale, as 
 aforesaid, to return a statement of all his proceed 
 ings to the Collector, and to certify the record there- 
 of. And in case of the death or removal of the 
 Collector, or the expiration of his term of office from 
 any other cause, said record shall be deposited in the 
 office of tbe Clerk of the District Court of the United 
 States for the district within which the said Collec- 
 tor resided, and a copy of every such record certified 
 by the Collector, or by the Clerk, as the case mar 
 require, shall be evidence in any Court of the trutn 
 of 'the facts therein stated. And when any land* 
 sold, as aforesaid, shall be redeemed as herein before 
 Tovided, the Collector or Clerk, as the case may 
 e, shall make an entry of the fact upon the record 
 aforesaid, and the said entry shall be evidence of 
 such redemption. And the claim of the Government 
 to lands sold under and by virtue of the foregoiog 
 provisions, shall be held to have accrued at the time 
 of seizure thereof. 
 
 Sec. 22. And be it further enacted. That if any 
 Collector shall find upon any lists of taxes returned 
 to him for collection property lying within 
 his district which is charged with any specific 
 or ad valorem tax or duty, but which is 
 not owned, occupied, or superintended by 
 some person known to such collector to reside or to 
 have some place of business within the IJnited States^ 
 Bucb collector shall forthwith take such property into 
 his custody, and shah advertise the same, and the 
 tax charged upon the same, in some newspaper pub- 
 lished in liis district, if any shall be published 
 therein, otherwise in some newspaper in an adjoin- 
 ing disi rict, for tbe space of thirty days; and if tbe 
 taxes thereon, with ail charges for advertising, shall 
 not be paid within said thirty days, such collector 
 shall proceed to sell the same, or so much as is necea- 
 sary, iu the manner provided for the sale of other 
 goods d strained for the non-payment of taxes, and 
 oat 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 this 
 section. And any surplus arising from any sale 
 herein provided for shall be paid into the treasury, 
 for tbe benefit of the owner of the property. And 
 tbe 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 afore- 
 said, to repay the same, on proper proof being fur- 
 nished that the person applying therefor is entitled 
 to receive the same. 
 
 Sec. 23. And be it further enacted, that tbe several 
 collectors shall, at the expiration of each and every 
 month, after they shall,, respectively, commence their 
 collections, transmit to the Commissioner of Intern^ 
 Revenue a statement of the collections made by 
 them, respectively, within the month, and pay 
 monthly, or at such time or times as may be required 
 by the Commissiouer of Internal Revenue, the 
 moneys by them respectively collected within the 
 ■aid term, and at such places as may be designated 
 and required by the Commissioner of Internal Rev- 
 enue; and each of the said collectors shall couipiete 
 the collection of all sums annually assigned to him 
 for collection, as aforesaid, shall pay over tbe same 
 into tbe treasury, and shall render his final account 
 to the Treasury Department as oftt n as he may be 
 re«iuired, and within six months from and after the^ 
 day when he shall have received the collection lista ' 
 L’um the said assessure, or Msisumt assseetein 
 
6 
 
 a« aforeeaid. And the Secretary of the 
 Treasury is ^ 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 shaU'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 prescribe such regulations with 
 reference to such deposits as he may deem necessary. 
 
 Sec. 24. And be it further enacted. That each 
 collector shall be charged with the whole 
 amount of taxes by him receipted, whether 
 contained in lists delivered to him by the 
 assessors, respectively, or delivered or transmit- 
 ted to him by Assistant Assessors from time to time, 
 or by other Collectors; and shall be credited with 
 the amount of duties or taxes contained in the lists 
 transmitted in the manner above provided to other 
 Collectors, and by them receipted as aforesaid; and 
 also for the duties or taxes of such persons as may 
 have absconded, or become insolvent, prior to the 
 day when the duty or tax ought, according to the pro- 
 visions of this act, to have been collected: Provided, 
 That it shall be proved to the satisfaction of the 
 First Controller of the Treasury that due diligence 
 was used by the Collector, and that no property was 
 left from which the duty or tax could have been re- 
 covered. And each Collector shall also be credited 
 ■with the amount of all property purchased by him 
 for the use of the United Stales, provided he shall 
 faithfully account for and pay over the proceeds 
 thereof upon a resale of the same as required by this 
 act. 
 
 Sec. 25. And be it further enacted. That if any 
 Collector shall fail either to collect or to render his 
 account, or to pay over in the manner or within the 
 times hereinbefore provided, it shall be the duty of 
 the First Controller of the Treasury, and he is here- 
 by authorized and required, immediately after such 
 dehnquency, 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 ex- 
 pressing 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, him- 
 self, or by his deputy, immediately proceed to levy 
 and collect the sum which may remain due, by dis- 
 tress and sale of the goods and chattels, or any per- 
 sonal effects of the delinquent Collector, giving at 
 least five days' notice of the time and place of sale, 
 in the manner provided by law for advertising sales 
 of personal property on execution in the State 
 wherein such Collector resides; and, furthermore, if 
 such goods, chattels and effects cannot be found suf- 
 ficient to satisfy the said warrant, the said Marshal 
 or his Deputy shall and may proceed to levy and 
 collect the sum which remains due, by distress and 
 sale of the goods and chattels, or any personal 
 effects, of the surety or sureties of the 'delinquent 
 Collector, mving notice as hereinbefore provided. 
 And the bm of sale of the officer of any goods, chat- 
 tels, or other personal property, distrained and sold 
 as ^oresaid, shall be conclusive evidence of title 
 to the purchaser, and prima facie evidence 
 of the right of the officer to make such sale, and 
 of the correctness of his proceedings in selling the 
 same. And for want of goods and chattels, or other 
 personal effects of such Collector or his sureties, 
 sufficient to satisfy any warrant of distress, issued 
 
 { mrsuant to the preceding section of this act, the 
 ands and real estate of such Collector and his sure- 
 ties, or so much thereof as may be necessary for 
 satisfying the said warrant, after being advertised 
 for at least three weeks in not less than three pub- 
 lic places in the collection district, and in one news- 
 paper printed in the county or district, if any there 
 be, prior to the proposed time of sale, may and shall 
 be sold at public auction by the. Marshal or his 
 Deputy, who, upon such sale, shall, as such Marshal 
 or Deputy Marshal, make and deliver to the pur- 
 chaser of the premises so sold a deed of conveyance 
 thereof, to be executed and acknowledged in the 
 maxmer 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 that may remain of the 
 proceeds of such sale after satisfying the said war- 
 rant of distress, and paying the reasonable cost 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 Collector, or his Deputy, who shall exercise 
 or be guilty of any extortion or willful oppression, 
 under color of this act, or shall knowingly demand 
 other or greater sums than shall be authorized by 
 this act, shall be liable to pay a sum not exceeding 
 double the amount of damages accruing to the party 
 injured, to be recovered by and for the use of the 
 par y injured, with costs of suit, and shall be dis- 
 missed 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. 
 
 Sec. 27. And be it further enacted. That a Col- 
 lector or Deputy Collector, Assessor or Assistant 
 Assessor, shall be authorized to enter, in the day- 
 time, any brewery, distillery, manufactory, build- 
 ing, or place where any property, articles, or 
 objects, subject to duty or taxation under the pro- 
 visions of this act are made, produced, or kept with- 
 in hie district, so far as it may be necessary for the 
 purpose of examining said property, articles, or ob- 
 jects, or inspecting the accounts required by this 
 act from time to time to be made. And every 
 owner of such brewery, distillery, manu- 
 factory, bmlding, or place, or persons ha'ving the 
 agency or superintendence of the same, who shall 
 refuse to admit such officer, or to suffer him to ex- 
 amine said property, articles, or objects, or to in- 
 spect said accounts, shall, for every such refusal, 
 forfeit and pay the sum of $500. 
 
 Sec. 28. And be it further enacted. That if any 
 erson shall forcibly obstruct or hinder a collector or 
 eputy collector in the execution of this actj or of 
 any power and authority hereby vested in him, or 
 shall forcibly rescue, or cause to be rescued, any 
 property, articles, or objects, after the same shall 
 have been seized by him, or shall attempt or en- 
 deavor so to do, the person so offending shall, for 
 every such offense, foneit and pay the sum of $500. 
 
 Sec. 29. And be it further enacted. That in case 
 of the sickness or temporary disability of a collector 
 to discharge such of his duties as cannot under ex- 
 isting laws be discharged by a deputy, they may bo 
 devolved by him upon one of his deputies: provided. 
 That information thereof be immediately communi- 
 cated to the Secretary of the Treasury, and shall not 
 be disapproved by him: And provided further, That 
 the responsibility of the collector or his sureties to 
 the United States shaU not be affected or impaired 
 thereby. 
 
 Sec. 30. And be it further enacted. That in case 
 a collector shall die, resign, or be removed, the 
 deputies of such collector shall continue to act until 
 their successors are appointed; and the deputy of 
 such collector longest in service at the time imme- 
 diately preceding may and shall, until a successor 
 shall be appointed, discharge all the duties of said 
 collector; and for the official acts and defaults of 
 such deputy a remedy shall be had on the official 
 bond of the collector, as in other cases; and of two 
 or more deputy collectors, appointed on the same 
 day, the one residing nearest the residence of the 
 collector at the time of his death, resignation, or re- 
 moval, shall in like manner discharge the said duties 
 until the appointment of a successor; and any bond 
 or security taken of such deputy by such collector, 
 pursuant to the fifth section of this act, 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 Buch collector. 
 
 Sec. 31. And be it further enacted. That it shall 
 be the duty of the collectors aforesaid, or their depu- 
 ties, in their respective districts, and they are her^y 
 authorized, to collect all the duties and taxes im- 
 posed by this act, however the same may be desig- 
 x^ated. and to prosecute for the recovery of the 
 
1 
 
 nme, and for the recovery of any snm or snms 
 which may be forfeited by virtue of this act: 
 tod aU fines, penalties, and forfeitures which may 
 be incurred or imposed by virtue of this act, shall 
 tod may be sued for and recovered, in the name of 
 the United States, or of the Collector within whose 
 district any such fine, penalty, or forfeiture shall 
 have been incurred, in any proper form of action, or 
 bj any appropriate form of proceeding, before any 
 circuit or district court of the United States for the 
 district within which said fine, penalty, or forfeiture 
 naay have been incurred, or before any other court 
 of competent jurisdiction; and, where not otherwise 
 tod differently provided for, one moiety thereof shall 
 be to the nse of the United States, and the other 
 moiety thereof to the use of the person who if a 
 collector cr deputy collector, shall first i^iform of the 
 cause, matter, or thing whereby any such fine, pen- 
 alty, or forfeiture was incurred. 
 
 Sec. 32. And be it farther enacted, That if any 
 person, in any case, matter, hearing, or other pro- 
 ceeding in which an oath or affirmation shall be re« 
 quired to be taken or administered under and by 
 virtue of this act, shall, upon the taking of such 
 oath or affirmation, knowingly and willingly swear 
 or affirm falsely, every person so offending shall be 
 deemed guilty of perjury, and shall, on conviction 
 thereof, be subiect to the like punishment and penal- 
 ties now provided by the laws ol the United States 
 for the crime of perjury. 
 
 Sec. 33, And be it further enacted, That separate 
 accounts shall he kept at the Treasury of all moneys 
 received from mternal duties or taxes in each of the 
 respective States, Territories, and collection districts: 
 and that separate accounts shall be kept of the 
 amount of each species of duty or tax that shall 
 accrue, so as to exhibit, as far as may be, the amount 
 collected from each source of revenue, with the 
 monejs paid to the collectors and deputy collectors, 
 and to the other officers employed in each of the re- 
 spective States, Territories, and collection distiicts, 
 an abstract in tabular form of which accounts it 
 shall be the dury of the Secretary of the Treasury 
 annually, in the month of December, to lay before 
 Congress. 
 
 further enacted. That there 
 shall be allowed to the collectors appointed under 
 this act, in full compensation for their services, and 
 that of their deputies in carrying this act into effect, 
 •1 centum upon the first 
 
 finnVnn’ percen turn upon all sums above 
 
 flUU,bUU; such commissions, to be computed upon the 
 amounts by them respectively paid over and accounted 
 ter under the instructions of the Treasury Department. 
 Provided, That in no case shall such commissions 
 eiceed the sum of $10,000 per annum, except as 
 hereinafter provided. And there shall be further 
 allowed to each Collector his necessary and reason- 
 able charges for stationery and blank books used in 
 the performance of his official duties, which, after 
 being duly examined and certified by the Commis- 
 sioner of Internal Revenue, shall be paid out of the 
 treasury: Provided, That the Secretary of the 
 Ireasury be authorized to make such further allow- 
 ance as may be reasonable in cases in which, from 
 the territorial extent of the district, or from the 
 amount of internal duties collected, it may seem 
 ^ast to make such allowance; but the whole com- 
 pensation shall not exceed $10,000, except in collec- 
 embracing more than one Congressional 
 
 Sec. 35. And be it farther enacted, That when 
 any duty or 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 been done, and after a full inves- 
 tigation the assessor shall report the case, with such 
 parts of the evidence ‘as be may judge material, 
 including also such as may be regarded material by 
 We party aggrieved, to the Cotfanussioner of Internal 
 Kevenue, woo may, if it shall be made to appear to 
 him that such duty or tax was levied or collected, in 
 Whole or m part, wrongfully or unjustly, certify the 
 amouQt wrongfully and utijustly levied or collected, 
 tod i.he same shall be refunded and paid to the per- 
 
 son or persons or party as aforesaid, from any 
 moneys in the treasury not otherwise appropriated, 
 upon the presentation of such certificate to 
 proper officer thereof. 
 
 Sec. 36. And be it further enacted, That in all 
 cases of distraint and sale of goods or chattels for 
 non-payment of taxes provided for in this act,’ tho 
 Ddl of sale of such goods or chattels given by the 
 purchaser thereof 
 shall *be conclusive evidence of the right of the officer 
 to make such sale and of the correctness of his pro- 
 ceedings in selling the same. 
 
 Sec. 37. And be it further enacted, Thatif for any 
 cause, at any time after this act goes into operation, 
 the laws of the United States cannot be executed in 
 a State or Territory of the United States, or any 
 part thereof, or within the District of Columbia, ifc 
 shall be the duty of the President, and be is hereby 
 authonzed, to proceed to execute the provisions of this 
 ■ tbe limits of such State or Territory, or 
 
 part thereof, or District of Columbia, so soon as the 
 authority of the United States therein shall be re- 
 established, and to collect the sums which would 
 have been due from the persons residing or holding 
 property, goods, wares, or merchandise, object or 
 article therein liable to any duty, license, or tax. 
 with interest at the rate of six per centum per an- 
 num thereon from the time such duty, license; or tax 
 ou^ht to have been paid until paid in the manner and 
 under the regulations prescribed in this act, so far as 
 applicable, and where not applicable the assesment 
 and levy shall be made and the time and manner of 
 collection r^ulated by the instructions and direc- 
 tions of the Commissioner of Internal Revenue, un- 
 der the direction of the Secretary of the Treasury. 
 
 Sec. 38. And be it further enacted, That “’^the 
 officers who may be appointed under this act, except 
 within those districts within any State or Territory 
 which have been or may be otherwise provided for 
 by law, shall be, and hereby are-, authorized, in all 
 c^ees where the payment of such tax has not been 
 assumed by the State, to perform all the duties relat- 
 ing to or regarding the assessment and collection of 
 the direct tax imposed by an act entitled An act 
 to provide increased revenue from imports, to 'pay 
 interest on the public debt, and for other purposes " 
 approved August 5, 1861, or any direct tax which 
 o enacted; Provided, That the sum 
 
 of $19,312, direct tax, laid upon the Territory of Ne- 
 braska by said act, snail be paid and satisfied by ie- 
 ducting said amount from the appropriatioa for legis- 
 lative expenses of the Territory of Nebraska for the 
 year ending 30th of June, 1863, and uo further claim 
 ■ shall be made by said Territory for legislative ex 
 penses for said year: Provided, further, That the 
 btate of Tennessee shall have until the 1st day of 
 December next to assume the payment of her por- 
 tion of said tax. ^ 
 
 Sec. 39. And be it further enacted. That it shall 
 he the duty of the Collectors, within their respective 
 districts, to grant Ucenses for cistilling, which 
 licenses shall contain the date thereof, the sum paid 
 and the time when the same will expire, and shall 
 he granted to any person, being a resident of tho 
 United States, who shall desire the same, bv appli- 
 cation, in writing, to sueh Collector, upon payment 
 of the sum or duty payable bv this act upon each 
 license requested. And at the time of applying foe 
 said license, and before the same is issued, the per- 
 son so applying shall give bond to the United States 
 in such sum as shall be required by the Collector, 
 and with one or more sureties, ^o be approved by 
 said Collector conditioned that in case any additional 
 still or stills, or other implements to be used as 
 aforesaid, shall be erected by him, his agent or su- 
 perintendent, he will, before using, or causing or 
 permitting the same to be used, report in writing to 
 the said Collector the capacity thereof, and informa- 
 tion Irom time to time of any change in the form, 
 capacity, ownership, agency, or superintendence, 
 which all or either of the said stills or other imple- 
 ments may undergo; and that he will, from day to 
 day, enter, or cause to be entered, in a book to be 
 kept for that purpose, the number of gallons of spiiw 
 Its that may be distilled by said still or stills, or 
 other implements, and also of the quantities of grain 
 or other vegetable productions, or other sahstance* 
 
8 
 
 into tlie mash tab, or otherwise used by him, his 
 Sgent, or superintendent, for the purpose of produc- 
 ing spirits, which said book shall be open at all times 
 during the day (Sundays excepted) to the inspection 
 of the said Collector, who may make any memoran- 
 dums or transcripts therefrom; and that he will ren- 
 der to the said Collector, on the first, tenth, and twen- 
 tieth days of each and every month, or within five 
 days thereafter, during the continuance of said li- 
 cense, an exact account, in writing, taken frdm his 
 books, of the number of gallons of spirits distilled 
 , and sold, or removed for consumption or sale, by 
 'him, his agent, or superintendent, and the proof 
 thereof, and also of the quantities of grain or other 
 vegetable productions, or oth^r substances, put into 
 the mash tub, or otherwise used by him, his agent, 
 or superintendent, for the purpose of producing 
 spirits, for the period or fractional part of a 
 month then next preceding the date of said report, 
 which said report shall be verified by affidavit in the 
 manner prescribed by this act; and that he will not 
 sell or permit to be sold, or remold 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 quan- 
 tity thereof duly entered upon his books as afore- 
 said; and that he wiM, at the* time of rendering said 
 account, pay to the said Collector the duties which 
 by this act are imposed on the spirits so distilled; 
 and the said bond may be renewed or changed, from 
 time to time, in regard to the amount and sureties 
 thereof, according to the disrcetion of the Collector. 
 
 Sec. 40. And be it further enacted. That the ap- 
 plication in writing made by any person for a license 
 for distilling, as aforesaid, shall state the place of 
 ffistUling, the number and capacity of the still or 
 BtiUs, boiler or boilers, and the name of the person, 
 firm, company, or corporation using the same; and 
 any person making a false statement in either of the 
 •aid particulars shall forfeit and pay the sum of $100, 
 to be recovered with costs of suit. 
 
 Sec. 41. And be it further enacted, That, in ad- 
 dition to the duties payable for licenses herein pro- 
 vided, there shall be paid, on all spirits that may be 
 distilled and sold, or removed lor consumption or 
 •ale, of first proof, on and after the 1st day of Au- 
 gust, 1862, the duty of 20 cents on each and every 
 gallon, which shall be paid by the owner, agent, or 
 •upmntendent of the still or other vessel in which 
 the said spirituous liquors shall have been distilled; 
 which duty shall be paid at the time of rendering 
 the accounts of spirituous liquors so chargeable with 
 duty, required to be rendered by this actT Provided, 
 That the duty on spirituous liquors and all other 
 •pirituous beverages enumerated *in this act shall be 
 collected at no lower rate than the basis of first 
 proof, and shall be increased in proportion for any 
 greater strength than the strength of proof. 
 
 Sec. 42. And be it further enacted, That the term 
 first proof used in this act and in section six of the 
 act of March 2, 1861, entitled ** An act to provide 
 fi>r the payment of outstanding Treasury notes, to 
 authorize a loan, to regulate and fix the duties on 
 imports, and for other purposes," shall be construed, 
 ^d is hereby declared to mean, that proof of a 
 liquor which corresponds to fifty degrees of Tralles’s 
 centesimal hydrometer, adopted by regulation 
 of the Treasury Department of August 12, 1850, 
 at the temperature of sixty degrees of Fahren- 
 heit’s thermometer; and that in reducing the 
 temperatures to the standard of sixty, and in 
 levying duties on liquors above and below proof, 
 the table of commercial values, contained in the 
 manual for inspectors of spirits, prepared by Prof. 
 McCuUoh, under the superintendence of Prof. Dache, 
 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. 
 
 Sec. 43. And be it further enacted, That there 
 •hall be designated by the Collector in every assess- 
 ment district where the same may be necessary one 
 or more inspectors, who shall take an oath faithfully 
 to perform their duties in such form as the Commis- 
 noner of Internal Revenue shall prescribe, and who 
 ■hall be entitled to receive such fees as may be fixed 
 and prescribed by said Conumsskmer. And all 
 
 spirits distilled as aforesaid by any person licensed 
 as aforesaid shall, before the same is used, or re- 
 moved for consumption or sale, be inspected, gauged, 
 and proved by some person bo as aforesaid desig- 
 nated for the performance of such duties, and whe 
 shall mark upon the cask or other package contain- 
 ing such spirits, in a manner to be prescribed by 
 said Commissioner, the quantity and proof of the 
 contents of such cask or package, with the date of 
 inspection and the name of the Inspector. And any 
 person who shall attempt fraudulently to evade the 
 payment of duties upon any spirits diftilled as afore- 
 said, by changing in any manner the mark upon any 
 such cask oj package, shall forfeit the sum of $500 
 for each cask or package so altered or changed, to be 
 recovered as hereinbefore provided. And the fees 
 of such Inspector shall in all cases be paid by’ the 
 ownerv of the spirits so inspected, gauged, and 
 proved. And any such Inspector who shall know- 
 ingly put upon any such cask or package any false 
 or fraudulent mark shall be liable to the same pen- 
 alty hereinbefore provided for each cask or package 
 so fraudulently marked. And any person who shall 
 use any cask or package so marked, for the purpose 
 of selling spirits of a quality different from that so 
 inspected, shall be subject to a like penalty for each 
 cask or package so used. 
 
 Sec. 44. And be it further enacted. That the 
 owner or owners of any distillery may erect, at his 
 or their own expense, a warehouse of iron, stone, or 
 brick, wth metal or other fil’eproof roof, to be con- 
 tiguous to such distillery; and such warehouse, 
 when approved by the Collector, is hereby declared 
 a bonded warehouse of the United States, and shall 
 he used only for storing distilled spirits, and to be 
 under the custody of the Collector or his deputy. 
 And the duty on the spirits stored in such warehouse 
 shall be paid when and as it is sold or removed from 
 such warehouse for sale. 
 
 Sec. 45. And be it further enacted, That every 
 person who, on the 1st day of August, 1862, shall be 
 the owner of any still, boiler, or other vessel, used 
 or intended to be used for the purpose of distilling 
 spirituous liquors, as hereinbefore provided, or wh® 
 shall have such still, boiler, or other vessel under his 
 superintendence, either as agent for the owner or ou 
 his own account, and every person who, after said 
 dajf 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 trjue and ex- 
 act entry, or cause to be entered, in a book to b® 
 kept by him for that pu^ose, the number of gallons 
 of spirituous liquors distilled by him, and also th® 
 nuniber of gallons sold, or removed for consumption 
 or sale, and the proof thereof, which book shall 
 always be open in the daytime, Sundays excepted, 
 for the inspection of the said Collector, who may 
 take any minutes, memorandums, or transcripts 
 thereof, and shall render to said Collector, on th® 
 1st, 10th and 20th days of each and every month in 
 each year, or within five days thereafter, a general 
 account in writing, taken from his books, of th® 
 number of gallons of spirituous liquors distilled and 
 sold, or removed for consumption or sale, and th® 
 proof thereof, for the period or fractional part of a 
 month preceding said day, or for such portion thereof 
 as may have elapsed from the date of said entry and 
 report to the said day which shall next ensue; and 
 shall also keep a book or books, in a form to be pre- 
 scribed by the Commissioner of Internal Revenue, 
 and to be open at all seasonable hours for inspection 
 by the Collector and Assessor of the district, wherein 
 shall be entered, from day to day, the quantities of 
 grain, or other vegetable productions^ or other sub- 
 stances put into the mash tub hj him, his agent <nr 
 superintendent, for the purpose of producing Bpirits; 
 and shall verify, or cause to be verified the said en- 
 tries, reports, books and general accounts, by oath or 
 affirmation, to be taken before the Collector or som® 
 ether officer authorized by the laws of the State to 
 administer thd same according to the form required 
 by this act, where the same is prescribed: and shall 
 also pay to the Collector the duties which by this act 
 ought to be paid on the spirituous liquors so distilled 
 and sold, or removed for consumption or sale, wd in 
 said accounts mentioned, at the time of renderug an 
 account thereofi 
 
S*c. 46. And be it further enacted, That the col- 
 lector of any district may grant a permit to the 
 owner or owners of any distillery within his district 
 to send or ship any spirits, the product of said distil- 
 lery, after the quantity and proof thereof shall have 
 been ascertained by inspection according to the pro- 
 vita ons of this act, to any place without said district 
 and within the United States; and in such case the 
 bUl of lading or receipt (which shall be in such form 
 as the Commissioner of Internal Eevenue may 
 direct) of the same shall be taken in the name of the 
 collector of ^e district in which the distillery is 
 situate, and the spirits aforesaid shall be 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 de- 
 mand of the collector aforesaid, the agent of the dis- 
 tillery (and the name of the agent, for the conve- 
 nience of the collector, shall always appear in the 
 bUl of lading or receipt) shall pay the duties upon 
 the said spirits, with the expense of freight, and 
 •very other expense which has accrued thereupon; 
 and the said collector, 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 spirits shall be stored at the risk and cost 
 •f the owner or agent thereof, who shall pay an ad- 
 dition, of ten per centum thereupon; and all the gen- 
 eral provisions of this act, in reference to liens, 
 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 granted, un- 
 der this section, for a quantity less than 50 barrels: 
 And provided further. That the Commissioner of In- 
 ternal Eevenue, under the direction of the Secretary 
 ■of the Treasury, may make such further regulations 
 and req^uire such further securities as he may deem 
 proper m order to protect the revenue and to carry 
 out the spirit and intent of this section. 
 
 Sec. 47. And be it further enacted. That distilled 
 ■pints may be removed from the place of manufac- 
 ture for the purpose of being exported, or for the 
 purpose of being redistilled for export, and refined 
 coal oil may be removed for the purpose of being 
 exported, after the quantity of spirits or oil so re- 
 moved shall have been ascertained by inspection, ac- 
 cording 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 given bond to the United States, 
 with sufficient sureties, in the manner and form and 
 under regulations prescribed by the Commissioner 
 •f Internal Eevenue, 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 mav 
 be prescribed by the Commissioner, which time shall 
 be stated in said bond: Provided, That any person 
 desiring to give such bonds shall first make oath,- 
 before the Collector or Deputy Collector to whom 
 he may apply for a permit to remove any such spir- 
 its or oil, in manner and form to be prescribed by 
 smd Commissioner, that he intends to export such 
 liquors or oil, and that he desires to obtain said per- 
 mit for no other purpose whatever; and any Collec- 
 tor or Deputy Collector is hereby authorized to ad- 
 minister such oath: And provided, further, That 
 no such removal shall be permitted where the amount 
 of duties does not exceed the sum of $300, nor in any 
 case where the person desiring such permission has 
 failed to perform the obligation of any bond previ- 
 ously given to the United States for the removal of 
 any such articles, until the same shall have been 
 fully kept and performed. And the Collector of the 
 district in which any such bond may be given is 
 authorized to cancel said bond on payment of said 
 duties, with interest thereon, at a rate to he fixed by 
 said Commissioner, and all proper charges, if said 
 iiqnors or oil shall not have been exported, or upon 
 ■atisfactory proof that the same have been duly ex- 
 ported as aforesaid. And in case of the breach of the 
 obligation of any such bond, the same sinili be forth- 
 with forwarded by the Collector of tbe district to the 
 
 CommisBioner of Internal Revenue, to be by him 
 placed in the hands of the First Controller of th» 
 Treasury, who shall cause the same proceedings to 
 be taken thereon, for the purpose oi collecting the 
 duties, interest, and charges aforesaid, as are pro- 
 vided in this act in the case of a delinquent CoUeo- 
 tor. 
 
 Sec. 48. And be it further enacted. That the en- 
 tries made in the books of the distiller, required to be 
 kept in the foregoing section, shall, on the 1st, 10th, 
 and 20th days of each and every month, or within 
 five days theafter, be verified by oath or affirmation, 
 to be taken as aforesaid, of the person or persons by 
 whom such entries shall have been made, which oatn 
 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 de 
 
 ■wear (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 knowl- 
 edge and belief, the whole quantity of spirituoui 
 liquors distilled and sold, or removed for consump- 
 tion or sale, at the distillery owned by 
 in the county of , amounting* to gallons, 
 
 according to proof prescribed by the laws of the 
 United States. 
 
 Sec. 49. And be it further enacted. That the 
 owner, agent, or superintendent aforesaid, shall, in 
 case the original entries required to he made in bis 
 books by this act shall not have been made by him- 
 self, 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 knowledge and be- 
 lief, the foregoing entries are just and true, and that 
 I have taken all the means in my power to make 
 them so." 
 
 Sec. 50. And be it further enacted, That on and 
 after the first day of August, 1862, there shall be 
 paid on all beer, lager beer, ale, porter, and other 
 similar fermented liquors, by whatever name sneh 
 liquors may be called, a duty of $1 for each and 
 every barrel containing not more than thirty-one 
 gallons, and at a like rate for any other quanitity or 
 for fractional parts of a barrel, which shall be 
 brewed or manufactured and sold or removed 
 for consumption or sale within the United 
 States or the Territories thereof, or within the Dit^ 
 trict of Columbia, after that day; which duty shall 
 he paid by the owner, agent, or superintendent of 
 the brewery or premises in which such fermented 
 liquors shall be made, and shall be paid at the time 
 of rendering the accounts of such fermented liquom 
 so chargeable with duty, as required to be rendered 
 by the following section of this act: Provided, Thai 
 fractional parts of a barrel shall be halves, quarters, 
 eighths, and sixteenths, and any fractional part con- 
 taining 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 he accounted one-quarter; more than one- 
 quarter, and not more than one half, shall be ac- 
 counted one-half; more than one-half shall be ac- 
 counted one barrel. 
 
 Sec. 51. And he it further enacted, That every 
 person who, on said first day of August, 1862, shall 
 be the owner or occupant of* any brewery or prem- 
 ises used or intended to be used for the purpose of 
 brewing or making such fermented liquors, or who 
 shall have such premises under his control or super- 
 intendence, as agent for the owner or occupant, or 
 shall have in his possession or custody any vessel of 
 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 en- 
 tered in a book to be kept by him for that purpose, 
 and which shall be open at all times, except Sunday!, 
 between the rising and setting of the son, for the in- 
 spection 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. 
 
10 
 
 iraml)er of barrels and fractional parts of 
 barrels of fermented liquors made and sold, or re- 
 moved for consumption or sale, keeping separate ac- 
 count of tbe several kinds and descriptions; and 
 sball render to said collector, on the first day of each 
 month in each year, or within ten days thereafter, a 
 general account, in writing, taken from his books, 
 of the quantities of grain, or other vegetable produc- 
 tions or other substances, put into the maeh-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 month preceding said 
 day, and shall verify, or cause to be verified, the 
 said entries, reports, books, and general accounts, on 
 oath or affirmation, to be taken before the collector 
 or some officer authorized by the laws of the State 
 to administer the same according to the form required 
 by this act where the same is presbribed ; and shall 
 also pay to the said collector the duties which, by 
 this act, ought to be paid on the liquor made and 
 ■old, or removed for consumption or sale, and in the 
 ■aid accounts mentioned, at the time of rendering 
 the account thereof, as aforesaid. But where the 
 manufacturer of any beer, lager beer, or al®, manu- 
 factures the same in one collection district, and owns 
 or hires a depot or warehohse for the storage and 
 ■ale of such beer, lager beer, or ale In another col- 
 lection district^ he may, instead of paying to the col- 
 lector of the district where the same was manufac- 
 tured the duties chargeable thereon, present to such 
 collector or his deputy an invoice of the quantity or 
 number of barrels about to be removed for the pur- 
 pose of storage and sale, specifying in such invoice, 
 with 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 re- 
 moval, and shall at the same time transmit to the 
 collector of the district in which such depot or ware- 
 house is situated a duplicate of such invoice ; and 
 thereafter the manufacturer ot the beer, lager beer, 
 or ale so removed shall render the same account, and 
 pay the same duties, and be subject to the same lia- 
 binties and penalties as if the beer, lager beer, or 
 ale so removed bad been manufactured in the dis- 
 trict. The Commissioner of Internal Eevenue may 
 
 8 rescribe such rules as he may deem necessary for 
 ie purpose of carrying the provisions of this section 
 into effect. 
 
 Sec. 52. And be it further enacted. That the 
 entries made in the books required to be 
 kept by the foregoing section, shall, on said 
 ■aid first day of each and every month, or within 
 ten days thereafter, be verified by the oath or affir- 
 mation, to be taken as aforesaid, of the person or 
 persons by whom such entries shall have been made, 
 which oath or affirmation shall be certified at the end 
 of such entries by the collector or officer administer- 
 ing the same, and shall be, in substance, as follows: 
 “I do swear (or affirm) that the foregoing entries 
 were made by me on the respective days specified, 
 and that they state, according to the best of my 
 knowledge and belief, the whole quantity of fer- 
 nented liquors either brewed or brewed and sqld at 
 iie brewery owned by in the county of 
 amounting to barrels.’^ 
 
 Sec. 53. And be it further enacted. That the 
 owner, agent, or superintendent aforesaid, shall, in 
 case the original entries required to be made in his 
 books shall not have been made by himself, subjoin 
 to the oath or affirmation the following oath or affir - 
 mation, to be taken as aforesaid: 
 
 “I do swear (or affirm) that, to the best of my 
 knowledge and belief, the foregoing entries are just 
 and true, and that I have taken all the means in my 
 , power to make them so.” 
 
 Sec. 54. And be it further enacted. That the 
 owner, agent, or superintendent of any vessel or 
 vessels used in making fermented liquors, or of any 
 ■till, boiler, or other vessel used in the distillation of 
 ■pints on which duty is payable, who shall neglect 
 or refuse to make true and exact entry and report 
 of the same, or t > do, or cause to be done, any of the 
 things by this ac. required to be done as aforesaid, 
 Ohah forfeit for e\ ?r> each neglect or refusal all the 
 
 liquors and spirits made by or for him, and all the 
 vessels used in making the same, and the sUHr, 
 boilers, and other vessels used in distillation, to- 
 gether with the sum of $500, to be recovered with 
 costs of suit; which said liquors or spirits, with the 
 vessels containing the same, with all the vessels used 
 in making the same, may be seized by'any collector 
 of internal duties, and held by him until a decision 
 shall he had thereon according to law: Provided, 
 That such seizure be made within thirty days after 
 the cause for the same may have occurred, and thah 
 proceedings to enforce said forfeiture shall have been 
 commenced by such Collector within, twenty days 
 after the seizure thereof. And the proceedings ta 
 enforce said forfeiture of said property shall be iii; 
 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. 
 
 Sec. 55. And be it further enacted. That in all 
 cases in which tbe duties aforesaid, payable on spir- 
 ituous liquors distilled and sold, or removed for con- 
 sumption or sale, or beer, lager beer, ale, porter, and' 
 other similar fermented liquors, shall not he paid 
 at the time of rendering the account of the same, as 
 herein required, the person or persons chargeable 
 therewith shall pay, in addition, 10 per centum on 
 the amount thereof; and, until such duties with 
 such addition shall be paid, they shall be and remain 
 a lien upon the distillery 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 ne- 
 
 f lect to pay said duties, with the addition, within ten. 
 
 ays after the same shall have become payable, the 
 amount thereof may be recovered by distraint and 
 sale of the goods, chattels, and effects of the delin- 
 uent; and, in case of such distraint, it shall be the 
 uty of the officer charged with the collection to 
 make, or cause to be made, an account of the goods,, 
 chattels, or effects which m^ be distrained, a copy 
 of which, signed by the officer making such ms» 
 traint, shall be left with the owner or posBCisor of 
 Buch goods, chattels, or effects, at his, her, or their 
 dwelling, with a note of the sum demanded, and thO' 
 time qnd place of sale; and said officer shall forth- 
 with cause a notification to he published in some- 
 newspaper, if any there be, within the county, and 
 publicly posted up at the Post-Office nearest to th©^ 
 residence of the person whose property shall be dis- 
 trained, 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 noti- 
 fication, and the place proposed for sale not more 
 than five miles distant from the place of making 
 such distraint: Provided, That in every case ef dis- 
 traint for the payment of the duties aforesaid, 
 the goods, chattels, or effects so distrained may and 
 shall be restored to the owner or, possessor if, prior 
 to the sale thereof, payment or tender thereof shall 
 be made to the proper officer charged with the col- 
 lection, of the full amount demanded, together with 
 such fee for levying and advertising, and such sum. 
 for the necessary and reasonable expenses of removr 
 ing and keeping the goods, chattels, and effects so 
 distrained as may be allowed in like cases by the 
 laws or practice of the State or Territory wherein 
 the distraint shall have been made ; but in case of 
 non-payment or neglect to tender as aforesaid, the 
 said officer shall proceed to sell the said goods, chat- 
 tels, and effects at public auction, after due notice of 
 the time and place of sale, and may and shall retain 
 from the proceeds of such sate the amount demand- 
 able for the use of the Uuited States, with the said 
 necessary and reasonable expenses of said distraint 
 and sale, as aforesaid, and a commission of five per 
 centum thereon for his own use ; rendering the over- 
 plus, if any there he, to the person whose goods, 
 chattels, and effects shall have been distrained. 
 
 Sec. 56. And be it further enacted^ That every 
 
 E erson licensed as aforesaid to distil spirituous 
 q.uors, or licensed as a brewer, shall, once in each 
 month, upon the request of the Assessor or Assistant 
 Assessor for the district in which his business as a> 
 
11 
 
 distillar or bsower may be carried on, respectively, 
 famish the said Assessor or Assistant Assessor with 
 an abstract of the entries upon his books, herein 
 provided to be made, showing the amount of spirit- 
 ons liquor distilled and sold, or removed for con- 
 sumption or sale, or of beer, lager beer, ale, porter, 
 or other fermented liquor made and sold, or removed 
 for consumpt^n 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 ascertain- 
 ing the correctness of such abstract. And for any 
 neglect to furnish such abstract when requested, or 
 refusal to furnish an examination of the books as 
 aforesaid, the person so neglecting shall forfeit the 
 sum of $500. 
 
 liicensos* 
 
 Sec. 57. And be it further enacted. That from and 
 after the first day of August, 1862, no person, asso- 
 ciation of persons, or corporation, shall be engaged 
 in, prosecute, or carry on, either of the trades or 
 occupations mentioned in section 64 of this act, until 
 he or they shall have obtained a license therefor in 
 the manner hereinafter provided. 
 
 Sec. 58. And be it farther enacted. That every 
 person, association of persons, partnership or corpo- 
 ration, desiring to obtain a license to engage in any 
 of the trades or occupations named in the 64th sec- 
 tion of this act, shall register with the assistant as- 
 sessor of the assessment district in which he shall 
 design to carry ou such trade or occupation — ^first, 
 his or their name or style; and in case of an associa- 
 tion or partnership, the names of the several persons 
 constituting such association or partnership and 
 their places of residence; second, the trade or occu- 
 pation for which a license is desired ; third, the 
 place where such trade or occupation is to be carried 
 on; fourth, if a rectifier, the number of barrels he 
 designs to rectify; if a peddler, whether ha designs 
 to travel on foot, or with one, two, or more horses; 
 if an inn-keeper, 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 certified by 
 such assistant assessor, both to the assessor and col- 
 lector 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 
 eball 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 persons shall exercise of carry on any 
 trade or business hereinafter mentioned for the exer- 
 cising or carrying on of .which trade or business a 
 license is required by this act, without taking out 
 such license as is in that behalf required, he, she, or 
 they shall, for every such offense, respectively, for- 
 feit a penalty equal to three times the amount of the 
 duty or sum of money imposed for such license, one 
 moiety thereof to the use of the United States, the 
 other moiety to the use of the person who, if a col- 
 lector, shall first discover, and if other than a col- 
 lector, shall first give information of the fact 
 whereby said forfeiture was incurred. 
 
 Sec. 60. And be it further ‘enacted, That in every 
 license to be taken out under or by authority of this 
 act shall be contained and set forth the purpose, 
 trade, or business for which such license is granted, 
 and the true name and place of abode of the person 
 or pernons taking out the same; if for a rectifier, the 
 quantity of spirits authorized to be rectified; it by a 
 peddler, whether authorized to travel on foot, or 
 with one, or two, or more horses, the time for which 
 such I'cense is to run, and the true date or time of 
 gramiug such license, and (except in the case of 
 auctioneers and peddlers) the place at which the 
 trade or busi ■'ess 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 anv other pi 'ce than that 
 mentioned therein, but notuing herein contained 
 
 shall prohibit the storage of goods, wares, or mer- 
 chandise in other places than the place of business. 
 
 Sec. 61. And be it further enacted. That in every 
 case where more than one of the pursuits, employ- 
 ments, or occupations hereinafter described, shall be 
 pursued or carried on in the same place by the same 
 person at the same time, except as therein mentioned, 
 license must be taken out for each according to the 
 rates severally prescribed. 
 
 Sec. 62. And be it further enacted. That no auo 
 tioneer shall be authorized by virtue of his license 
 as such auctioneer to sell any'goods or other prop- 
 erty 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 aforesaid for that purpose, he or 
 she shall be subject and liable to the penalty in that 
 behalf imposed upon persons dealing in or retailing, 
 trading, or selling, any such goods or commodities 
 without license, notwithstanding any license to him 
 or her before granted, as aforesaid, forthe purpose of 
 exercising or carrying on the trade or business of an 
 auctioneer, or selling any goods or chattels, lands, 
 tenements, or hereditaments by auction, anything 
 herein contained to the contrary notwithstanding; 
 Provided, always. That where such goods or com- 
 modities 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 
 premises for such purpose, it shall and may be law- 
 ful for any person exercising or carrying on the 
 trade or business of an auctioneer, or selling any 
 goods or chattels, lands, tenements, hereditaments 
 by auction as aforesaid, being duly licehsed for that 
 purpose, to sell such goods or commodities as afore- 
 said, at auction, for and on behalf of such person or 
 persons, and upon his, her or their entered house or 
 premises, without taking out a ^ separate license for 
 such sale. The provisions of this section shall not 
 apply to judicial or executive officers making auc- 
 tion sales by virtue of any judgment or decree of 
 any court, nor public sales made by executors and 
 administrators. 
 
 Sec. 63. And be it further enacted, That upcn the 
 death of any person or persons licensed under or by 
 virtue of this act, or upon the removal of any sucn 
 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 busi- 
 ness mentioned in such license, 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 di- 
 rect, the executors or administrators, or the wife or 
 child of such deceased person, or the assignee or as- 
 signs of such person or persons so removing as afore- 
 said, who shall be possessed of and occupy the house 
 or premises before used for such purpose as afore- 
 said, 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 per- 
 son or persons as aforesaid deceased, or removing as 
 before mentioned, by virtue ©f such license to him, 
 her, or them, in that behalf granted, before exer- 
 cised or carried on such trade or business for or dur- 
 ing the residue of the term for which such license 
 was originally granted, without taking out any fresh 
 license or payment of any additional duty, or any 
 fee thereupon for the residue of such term, and until 
 expiration thereof: Provided, always, That a fresh 
 entry of the premises at which such trade or busi- 
 ness 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. 64. And be it further enacted, That on and 
 after the 1st day of August, 1862, for each license 
 granted the sum herewith stated shall be respectively 
 and annually paid. Any number of parsons carry 
 ing on such business in copartnership may transact 
 such business at such place under such license, and 
 not otherwise. 
 
 1. Bankers shall pay $100 for each license. Every 
 person shall be deemed a banker within the meaning 
 of this act who keeps a place of business when 
 
12 
 
 iredits are opened in favor of any person, firm ot 
 corporation, by the deposit or collection of money or 
 currenOiy, and the same, or any part thereof, shall be 
 paid oat 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 mer 
 ehandise for account of producers or mannfacturers. 
 
 2. Auctioneers shall pay $30 for each license. 
 Every person shall be deemed an auctioneer within 
 tile meaning of this act whose occupation it is to 
 offer property for sale to the highest or best bidder. 
 
 3. Wholesale dealers in liquors of any and every 
 description, including distilled spirits, fermented 
 liquors, and wines of all kinds, shall pay $100 for 
 each license. Every person other than the distiller 
 or brewer, who shall sell or offer for sale any such 
 liquors or wines in quantities of more than three 
 g^ons at one time, to the same purchaser, shall be 
 regarded as a wholesale dealer in liquors within the 
 meaning of this act. 
 
 4. Betail dealers in liquors, including distilled 
 spirits, fermented liquors, and wines of every descrip- 
 tion, shall pav $20 for each license. Every person 
 who shall sell or offer for sale such liquors in less 
 quantities than three gallons at one time, to the 
 same purchaser, shall be regarded as a retail dealer 
 
 : in liquors under this act. But this shall not author- 
 ize any spirits, liquors, wines, or malt liquors, to be 
 drank on the premises. 
 
 5. Betail dealers shall pay $10 for each license. 
 Every person whose business or occupation is to sell 
 or offer to sell groceries, or any goods, wares, or 
 merchandise, of foreign or domestic production, in 
 
 * less quantities than a whole original piece or pack- 
 > ft^e at one time to the same person, (not including 
 wines, spirituous, or malt liquors, but not excluding 
 drugs, medicines, cigars, snuff, oy tobacco), shall be 
 regarded as a ret^ dealer under this act. * 
 
 6. Wholesale dealers shall pay $50 for each license. 
 
 . Eveiy person whose business or occupation is to sell, 
 
 or offer to sell, groceries, or any goods, wares, or 
 merchandise of foreign or domestic production, by 
 ,, one or.more original package or piece at one time, to 
 the same j)urchaser, not including wines, spirituous 
 or malt liquors, shall be deemed a wholesale dealer 
 under this act; but having taken out a license as a 
 wholesale dealer, such person may also sell, as afore- 
 said, as a retailer. 
 
 7. Pawnbrokers shall pay $50 for each license. 
 Every person whose business or occupation is to 
 take or receive, by way of pledge, pawn, or exchange, 
 any goods, wares, or merchandise, or any kind of 
 personal property whatever, for the repayment or 
 security of money lent thereon, shall be deemed a 
 pawnbroker under this act. 
 
 8. Bectifiers shall pay $25 for each license to rectify 
 any quantity of spirituous liquors, not exceeding 500 
 barrels or casks, containing not more than 40 gallons 
 to each barrel or cask of liquor so rectified; and $25 
 additional for each additional 500 such barrels, or any 
 fractional part thereof. Every person who rectifies, 
 purifies, or refines spirituous liquors or wines by any 
 process, or mixes distilled spirits, whisky, brandy, 
 gin, or wine, with any other materials for sale under 
 the name of whisky, rum, brandy, gin, wine, or any 
 other name or names, shall be regarded as a rectifier 
 under this act. 
 
 9. Distillers shall pay $50 for each license. Every 
 person or copartnership who distils or manufactures 
 spirituous liquors for sale, shall be deemed a distiller 
 under this act : Provided, that any nerson or copart- 
 nership distilling or manufacturing less than 300 
 barrels per year, shall pay $25 for a license; and 
 provided, further, that no license shall be required 
 for any still or other apparatus used by druggists 
 and chemists for the recovery of alcohol for pharma- 
 ceutical and chemical purposes, which has been used 
 in those processes; and provided, further, that dis- 
 tillers of apples and peaches distilling or manufac- 
 turing less than 150 barrels per year from the same, 
 shall pay $12 50 for the license for that purpose and 
 for a greater quantity as other distillers. 
 
 10. Brewers shall pay $50 for each license. Every 
 person who manufactures fermented liquors of any 
 name or description, for sale, from malt, wholly or 
 in part, shall be deemed a brewer under this act: 
 
 Provided, That any person who manufactures lesR 
 than 500 barrels per year shall pay the sum of $25 for 
 a license. 
 
 11. Hotels, inns, and taverns shall be classified 
 and rated according to the yearly rental, or, if not 
 ren'ed, according to the estimated yearly rental of 
 the house and property intended to be occupied for 
 said purposes, as follows, to wit: AlP cases where 
 the rent or the valuation of the yearly rental 
 of said house and property shall be $10,000 
 or more shall constitute the first class, and shall pay 
 $200 for each license; where the rent or the valua- 
 tion of the yearly rental shall be $5,000 and less than 
 $10,00p, the second class, and shall pay $100 for each 
 license; where the rent or the valuation of tho 
 yearly rental shall be $2,500 and less than $5,000, 
 the third class, and shall pay $75 for each license; 
 where the rent or the valuation of the yearly rental' 
 shall be $1,000 and less than $2,500, the fourth class, 
 and shall pay $50 for each license; where the rent or 
 the valuation of the yearly rental shall be $500 and 
 less than $1,000, the fifth class, and shall pay $25 for 
 each ticense ; where the rent or the valuation of tho 
 yearly rental shall be $300 and less than $500, the 
 sixth class, and shall pay $15 for each license; whero 
 the rent or the valuation of the yearly rental shall' 
 be $100 and less than $300, the seventh class, and 
 shall pay $10 for each license; where the rent or the- 
 valuation of the yearly rental shall be less than $100, 
 the eighth class, and shall pay $5 for each license. , 
 Every place where food and lodging ai% provided 
 for and furnished to travelers and sojourners, in 
 view of payment therefor, shall be regarded as a 
 hotel, inn, or tavern under this act. All steamera. 
 and vessels upon waters of the United States, on 
 board of which passengers or travelers are provided^ 
 with food or lodging, shall be required to take out a 
 Ucense of the fifth class, as aforesaid, under this act. 
 The rental or estimated rental shall be fixed and es- 
 tablished by the kssessor of the proper district at its 
 proper value, but at not less than the actual rent: 
 agreed on by the parties; Provided, That if there be. 
 any fraud or collusion in the return of actual rent to 
 the Assessor, there shall he a penalty equal to double" 
 the amount of the license required by this section, 
 to be collected as other penalties under this act are 
 collected. 
 
 12. Eating-houses shall pay $10 for each license.. 
 Every place where food or refreshments of any" 
 kind are provided for casual visitors and sold for con- 
 sumption therein, shall be regarded as an eating- 
 house under this act. But the keeper of any eating- 
 house having taken out a license therefor, shall not' 
 be required to take out a license as a confectioner, ■- 
 anything in this act to the contrary notwithstand- 
 ing. 
 
 13. Brokers shall pay $50 for each license. Any 
 person whose business is to purchase or sell stocks, 
 coined money, bank notes, or other securities for 
 themselves or others, or who deals in exchanges re- 
 lating to money, shall be regarded as a broker under" 
 this act. 
 
 14. Commercial brokers shall pay $50 for each 
 license. Any person or firm, except one holding a 
 license as wnolesale dealer or banker, whose busi- 
 ness it is, as the agent of others, to purchase or sell> 
 
 f oods, or seek orders therefor, in original or un- 
 roken packages or produce, or to manage busineas 
 matters for the owners of vessels, or for the ship- 
 pers or consignors of freight carried by vessels, or 
 whose business it is to purchase, rent, or sell real 
 estate for others, shall be regarded a commercial 
 broker under this act. 
 
 15. Land warrant brokers shall pay $25 for each 
 license. Any person shall be regarded as a land 
 warrant broker within the meaning of this act who 
 makes a business of buying and selling land war- 
 rants, and of furnishing them to settlers or other 
 persons under contracts to have liens upon ihe land 
 procured by means of them according to the value 
 agreed on for the warrants at the time they are fur- 
 nished. 
 
 16. Tobacconists shall pay $10 for each license. 
 Any person whose business it is to sell, at retail, 
 cigars, snuff, of tobacco in any form, shall be re- 
 garded a tobacconist under this act. But whole- 
 sale and retail dealers and keepers of hotels inns 
 
13 
 
 •ad taverns, having taken out a Keenee therefor, 
 i ^hall not be required to take out a license as tobac- 
 conists, anything in this act to the contrary notwith- 
 standing. 
 
 17. Theaters shall pay $100 for each license. 
 Every edifice erected for the purpose of dramatic or 
 operatic representations, plays, or performances, 
 and not including balls rented or used occasionally 
 for concerts or theatrical repreresentations, shall 
 he regarded as a theater under this act. 
 
 18. Circuses shall pay $50 for each license. Every 
 building, tent, space, or area where feats of horse- 
 manship or aerobatic sports are exhibited, shall be 
 regarded as a circus under this act. 
 
 19. Jugglers shall pay for each license $20< Every 
 person who performs by slight of hand shall be re- 
 garded as a juggler under this act. The proprietors 
 or agents of all other public exhibitions or shows for 
 money, not enumerated in this section, shall pay for 
 each license $10. Provided, That no license pro- 
 cured in one State shall be held to authorize exhibi- 
 tions in another State, and but one license shall be re- 
 quired under this act to authorize exhibitions within 
 any oae State. 
 
 20. Bowling-alleys and billiard-rooms shall pay 
 according to the number of alleys or tables belong- 
 ing to or used in the building or place to be li- 
 censed. When not exceeding one alley or table, $5 
 for each license ; and when exceeding one alley or 
 table, $5 for each additional alley or table. Eyei^ 
 place or building where bowls are thrown or billiards 
 played, and open to the public with or without price, 
 shall be regarded as a bowling alley or billiard-room 
 resnectively, under this act. 
 
 21. Confectioners shall pay $10 for each license. 
 Every person who sells at retail confectionery, 
 sweetmeats, comfits, or other confects, in any build- 
 ing, shall he regarded as a confectioner under this 
 •ct. Bat wholesale and retail dealers having taken 
 out a license therefor shall not be required to take 
 out a license as a confectioner, anything in this^ act 
 to th« contrary ootwithstanding. 
 
 22. Horse-dealers shall pay for each license the 
 sum of $10. Any person whose business k is to buy 
 and seU horses or mules shall be regarded a horse- 
 dealer under this act: Provided, That if such horse- 
 dealer shall have taken out a license as a livery sta- 
 blo keeper no new license shall be required. 
 
 23. Livery stable keepers sbaU pay $10 for each 
 license. Any person whose occupation or business 
 is to keep horses for hire or to let shall be regarded 
 as a livery stable keeper under this act. 
 
 24. Cattle-brokers shall pay for each license the 
 stun of $10. Any person whose business it is to bay 
 and se!i and deal* in cattle, bogs, or sheep, shall be 
 considered as a cattle broker. 
 
 25. Tallow-chandlers and Soap-makers shall pay for 
 each license the sum of $10. Any person whose busi- 
 ness it is to make or manufacture candles or soap shall 
 be regarded a tallow-chandler and soap-maker under 
 this act. 
 
 26. Coal-oil Distillers shall pay for each license 
 the sum of $50. Any person who shall refine, pro- 
 duce, or distil crude petroleum or rock oil, or crude 
 coal oU, or crude oil made of aaphaltum, shale, peat, 
 or other bituminous substances, shall be regarded a 
 coal-oil distiller under this act. 
 
 27. Peddlers shall be classified and rated as fol- 
 lows, to wit: when traveiling with more than two 
 horses, the first class, and shall pay $20 for each 
 license; when travelling with two horses, the sec- 
 ond ciasi, and shall pay $15 for each license; when 
 traveling with one horse, the third class, and shall 
 pay $10 for each license; when travelling on foot, 
 the fourth class, and shall pay $5 for each license. 
 Any person, except persons peddling newspapers, 
 Bibles, or religious tracts, who sells or offers to sell, 
 at retail, goods, wares, or other commodities, travel- 
 ling from place to place, in the street, or throu^lh 
 different parts of the country, shall be regarded a 
 peddler under this act: Provided, That any peddler 
 who sells, or offers to sell, dry goods, 
 foreign and domestic, by one or more original 
 packages or pieces, at one time, to same 
 person or persons, as aforesaid, shall pay $50 
 fox each license. And any person who peddles jew- 
 elry shall pay $25 for each license. Provided, that 
 
 manufacturers and prodneers of agricnltoral tooli 
 and implements, garden seeds, stoves, and hollow 
 ware, brooms, wooden ware, and powder, deliverin| 
 and selling at wholesale any of said articles, by 
 themselves or their authorized agent, at places ethoi 
 than the place of manufacture, shall not be required^ 
 for any sale thus made, to take out any additiozuk 
 license therefor. 
 
 28. Apothecaries shall pay $10 for each hcense 
 Every person who keeps a shop or building where 
 medicines are compounded or prepared according te 
 prescriptions of physicians, and sold, shall be re> 
 garded an apothecary under this act. Bat wholesale 
 and retail dealers who have taken out a license 
 therefor, shall not be required to take oat a license 
 as apothecary, anything in this act to the contrary 
 notwithstanding. 
 
 29. Manufacturers shall pay $10 for each license* 
 Any person or persons, firms, companies, or corpora* 
 tions, who shall manufacture by hand or machinery, 
 and offer for sale anv goods, wares, or merchandise, 
 exceeding annually tLe sum of $1,000, shall he r^ 
 garded a manufacturer under this act. 
 
 30. Photographers shall pay $10 for each license 
 when the receipts do not exceed $500; when over 
 $500 and under $1,000, $15; when over $1,000, $2& 
 Any person or persons who make for sale photo- 
 graphs', ambrotypes, daguerreotypes, or pictures on 
 glass, metal, or paper, by the action of light, shell 
 be regarded a pnoto^apher under this act. 
 
 31. Lawyers sh^ pay $10 for each license. 
 Every person whose business it is, for fee or rewar^ 
 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 cansee 
 or matters pending tj^erein, shall be deemed to ho n 
 lawyer within the meaning of this act. 
 
 32. Physicians, surgeons, and dentists shall pay 
 $10 for each license. Every person (except apothe- 
 caries) whose business it is, for fee and reward, to 
 prescribe remedies or perform surgical operations for 
 the enre of any bodily disease or ailing, shall bo 
 deemed a physician, surgeon, or dentist, as the caso 
 may be, within the meaning of this act. 
 
 33. Claim agents and agents for procuring patent! 
 shall pay $10 for each license. ^ Every person whoso 
 bosiness it is to prosecute claims in any of the Ex- 
 ecutive Departments of the Federal Government, or 
 procure patents,.sbaU be deemed a claim or patent 
 agent under this act. 
 
 Sec. 65. And be it further enacted. That whero 
 the annual gross receipts or sales of any 
 apothecaries, confectioners, eating-houses, tobacco- 
 nists. or retail dealers, shall not exceed the sum of 
 $1,000, such apothecaries, confectioners, eating- 
 houses, and retail dealers shall not be required to take 
 out or pay for license, anything in this act to the 
 contrary notwithsianding; the amount or estimated 
 amount of such annual sales to be ascertained or 
 estimated in such manner as the Commissioner of 
 Internal Revenue shall prescribe, and so of all other 
 annual sales or receipts where the rate of the 
 license is graduated by the amount of sales or re- 
 ceipts. 
 
 Sec. 66. And ]>e it further enacted, That 
 nothing contained in the preceding sections of this 
 act, laying duties on licenses, shall 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 made, winja 
 of their own growth ; nor to apothecaries, as to winM 
 or spirituous liquors, which they use exclusively in the 
 preparation or making up of medicines for sick, lame, 
 or ^seased persons; nor shall the provisions of para- 
 graph number twenty-eight extend to physicians who 
 keep on hand medicines solely for the purpose of 
 making up their own prescriptions for their own 
 patients. 
 
 Sec. 67. And be it further enacted, That no license 
 heretofore 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 
 
14 
 
 laws of any State or Territory; Provided, Nothing 
 in this act shall be held or construed so as to prevent 
 the several States, -within the limits thereof, from 
 placing a duty, tax, or license for State purposes, on 
 any business, matter or thing on which a duty, tax, 
 or license, is required to be paid by this act. 
 
 Manufactures, Articles, and Products, 
 SPECIFIC AND AD VALOREM DUTY. 
 
 Sec. 68. And be it further enacted,That on and after 
 the 1st day of August, 1862, every individual, partner- 
 ship, film, 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 part- 
 nerships, firms, associations, or corporations, when 
 not otherwise designated or manifestly incompatible 
 with the intent thereof), shall comply with the fol- 
 lowing requirements, that is to say: 
 
 First. Before commencing, or, if already com- 
 meneed, 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 30 days after the date when this act shall 
 take effect, he, she, or they shall furnish to the 
 Assistant Assessor a statement, subscribed and 
 sworn to, or affirmed, setting forth the place where 
 the manmacture is to be carried on, name of the 
 manufactured article, the proposed market for the 
 same, whether foreign or domestic, and generally 
 the Mnd and quality manufactured or proposed to 
 bs manufactured. 
 
 Second. He shall within ten days after the first 
 day of each and every month, after the day on 
 which this fiet takes effect, as hereinbefore men 
 tinned, or on or before a day prescribed by the Com- 
 missioner of Internal Eevenue, 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, 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 
 •old, or delivered, hereinafter enumerated, the manu- 
 facturer thereof, whether manufactured for himself 
 or others, shall pay to the collector of internal reve- 
 irae within his district, monthly, or on or before a 
 day to be prescribed by the Commissioner of Internal 
 Revenue, the duties on such manufactures; Pro- 
 vided, That when thread is manufactured and sold or 
 delivered exclusively for knitted fabrics, or for 
 weaving or spooling, as provided for in the 75th sec- 
 tion of this act, the duties shall be assessed on the 
 articles finished and prepared for use or consumption 
 to the party so finishing or preparing the same, and 
 any party so finishing or preparing any cloth or 
 other fabrics of cotton, wool, or other materials, 
 whether imported or otherwise, shall be considered 
 the manufacturer thereof for the purposes of this 
 act; and for neglect to pay such duties within ten 
 days after demand, either personal or written, left at 
 his, her, or their house or place of business, or manu- 
 factory, the amount of such duties, may be levied 
 upon the real and, personal property of any such 
 manufacturer. Ana such duties, and whatever shall 
 be the expenses <lf 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 
 Buch lien may be enforced by distraint, as provided 
 in the general provisions of this act; And provided, 
 further. That in all cases of goods manufactured, in 
 whole or in part, upon commission, or where the 
 material is furnished by one party and manufactured 
 by another, if the manufacturer shail be required to 
 pay under this act the tax hereby imposed, such per- 
 Bon 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: Aud provided, further. 
 That the taxes on ali articles manufactured and sold, 
 in pursuance of contracts bona fide made before, the 
 passage of this act, snail be paid by the purchasers 
 
 thereof, under regnlations to be established by the 
 
 Commissioner of Internal Revenue. 
 
 Sec. 70. And be it further enacted. That, for neg- 
 lect or refusal to pay the duties provided bytms 
 act on manufactured articles, as aforesaid, the 
 goods, wares, end merchandise manufactured and 
 unsold by such manufacturer shall be forfeited 
 to the United States, and may be sold or 
 disposed of for the benefit of the same, in 
 manner as shall be prescribed by the Commissioner 
 of Internal Revenue. In such case the Collector or 
 Deputy Collector may take possession of said arti- 
 cles, and may maintain such possession in the prem- 
 ises and buildings where they may have been manu- 
 factured or deposited, 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, en- 
 joining them to appear before the Assessor or Assist- 
 ant Assessor, at a day and. hour in such summons 
 fixed, then and there to show cause, if any there be, 
 why, for such neglect or refusal, such articles should 
 not be declared forfeited to the United States. 
 Such persons or parties interested shall be deemed to 
 be the manufacturers of the same, if the articles 
 shall be at the time of taking such possession upon 
 the premises where manufaciured; if they shaU at 
 such time have been removed from the place of man- 
 ufacture, the parties interested shall be deemed to 
 be the person in whose custody or possession the 
 articles shall then be. Such sammons shall be 
 served upon such parties in person, or by leaving a 
 copy thereof at the place of abode or business of the 
 party to whom the same may be directed. In case 
 no such party or place can' be found, which 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 hear- 
 ing, such duties sh^ll 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 any Department of the Govern- 
 ment, as inay be directed by the Secretary of the 
 Treasury, who may require of any officer of the 
 Government into whose possession the same may he 
 turned over the proper voucher therefor: Provided, 
 That the proceeds of the sale of said articles, if any 
 there be after deducting the duties thereon, together 
 with the expenses of summons, advertising, and 
 sale, or the excess of the value of said articles, after 
 deducting the duties and expenses accrued thereon 
 when turned over to the use of any Department ol 
 the Government, shall be refunded and paid to the 
 manufacturer, or to the person ip whose custody or 
 possession the articles were when seized. The Com- 
 missioner of Internal Revenue, with the approval ol 
 the Secretary of the Treatury, may review any such 
 case of forfeiture, and do justice in the premises. li 
 the forfeiture shall have been wrongly declared, and 
 sale made, the Secretary is hereby authorized, 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 contingent fund of bis de- 
 partment. Immediate return of seizures so forfeited 
 shall be made to the Commissioner of Internal Rev- 
 enue by the collector or deputy collector who shall 
 make any such seizure. Articles V'hich the collector 
 may adjudge perishable may be sold or disposed ol 
 before declaration of forfeiture. Said sales shall be 
 made at public auction, and notice thereof shall be 
 given in the same manner as is provided in this sec- 
 tion in case of forfeiture. 
 
 Sec. 71. And be it further enacted. That any vio- 
 lation of, or refusal to comply with, the provisions 
 of the 68th section of this act, shall be good dause 
 for seizure and forfeiture, substantially 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; aud such violation or refusal to comply shall 
 further make any party so violating or refusing to 
 com))iv liable to a fine of $500, to be recovered io 
 manner anh form as provided in this act. 
 
16 
 
 Sec. 72. And be it farther enacted, That in case 
 df the manafacture and sale or delivery of any goods, 
 wares, merchandise, or articles as hereinafter men- 
 tioned, without compliance on the part of the party 
 manufacturing the same with aU or any of the re- 
 quirements and regulations prescribed in this act in 
 relation thereto, the assistant assessor may, upon 
 such information as he may have, assume and esti- 
 mate the amount and value of such manufactures, 
 and upon such assumed amount assess the duties, and 
 said duties shall be collected in like manner as in 
 case the provisions of this act in relation thereto had 
 been complied with, and to such articles all the fore- 
 going provisions for liens, fines, penalties, and for- 
 feitures, shall in like manner apply. 
 
 Sec. 73. And be it furtner enacted. That all goods, 
 wares, and merchandise, or articles manufactured or 
 made by any person or persons not for sale, but for 
 his, her or their own use or consumption, and all 
 goods, wares, and merchandise, or articles manufac- 
 tured or made and sold, except spirituous and malt 
 Bquors, and manufactured tobacco, where the an- 
 aual product shall not exceed the sum of $600, shall 
 ae and are exempt from duty: Provided, That this 
 jhall not apply to any busine*ss or transaction where 
 #ne party furnishes the materials, or any part there- 
 jf, and employs another party to manufacture, make, 
 or finish the goods, wares, and merchandise or arti- 
 cles, paying or promising to pay therefor, and re- 
 ceiving the goods, wares, and merchandise or art- 
 icles. 
 
 Sec. 74. And he it farther enacted. That the value 
 and quantity of the goods, wares, and merchandise 
 required to be stated, as aforesaid, and subject to an 
 ad valorem duty, shall be estimated by the actual 
 sales made by the manufacturer, or by nis, her, or 
 their agent, or person or persons acting in his, her, 
 or their behalf; and where such goods, wares, and 
 merchandise have been removed for consumption, or 
 for delivery to others, or placed on shipboard, or are 
 no longer within the custody and control of the man- 
 factnrer or manufacturers, or his or their agent, not 
 being in his, her or their factory, store, or ware- 
 house, the value shall be estimated by the average 
 of the market value of the like goods, wares, and 
 merchandise, during the time when the same would 
 have become liable to and charged with duty. 
 
 Sec. 75. And be it further enacted, That from and 
 i^er the said 1st day of August, 1863, upon the arti- 
 ticles^ goods, wares, and merchandise, hereinafter 
 mentioned, which shall thereafter be produced and 
 sold, or be manufactured or made and sold, or re- 
 moved 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 manufacturer thereof, 
 that is to say: 
 
 The Taxes. 
 
 On candles, of whatever material made, 3 per 
 centum ad valorem. 
 
 On all mineral coal, except such as is known in 
 the trade as pea coal and dust coal, 3^ cents per tun; 
 Provided, That for all contracts of lease of coal 
 lands made before the let day of April, 1862, the les 
 see shall pay the tax. 
 
 On lard oil, mustard-seed oil, linseed oil, and on 
 all animal or vegetable oils not exempted nor 
 provided for elsewhere, whether pure or adulter- 
 ated, 2 cents per gallon; Provided, That red 
 oil or oleic acid, produced in the manufacture of 
 candles, and used as a material in the manufacture 
 of soap, paraffine, whale and fish oU, shall be ex- 
 empted from this duty. 
 
 On gas, iUuininating, made of coal, wholly or in 
 part, or any other material, when the product shall 
 be not above 500, OOO.cubic feet per month, 5 cents 
 per 1,000 cubic feet; when the product shall be 
 above 500,000, and not exceeding 5,000,000 of cubic 
 feet per month, 10 cents per 1,000 cubic feet; when 
 the product shall be above 5,000,0000, 15 cents per 
 1,000 cubic feet; and the general average of the 
 monthly product for the year preceding the return 
 required by this act shall regulate the rate of duty 
 herein imposed ; and where any gas company shall 
 not_ have been in operation for the year next pre- 
 ceding 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 the month preceding the 
 return, and all gas companies are hereby authorized 
 to add the duty or tax imposed by this act 
 to the price per thousand cubic feet on gas sold. 
 Provided farther. That all gas furnished fo^ 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 return in any case shall be 
 understated or underestimated, it shall be the duty 
 of the Assistant Assessor of the district to increase 
 the same as he shall deem just and proper: And pro- 
 vided, further. That coal tar produced in the manu- 
 facture of illuminating gas, and the products of the 
 redistillation of coal tar thus produced, shall be ex- 
 empt from duty: And provided further, That Gae 
 Companies so located as'to compete with each other 
 shall pay the rate imposed by this act upon the 
 Company having the largest production. 
 
 On coal illuminating oil, refined, produced by the 
 distillation of coal, asphaltum, shale, peat, petrole- 
 um, or rock oil, and all other bituminous substances, 
 used for like purposes, 10 cents per gallon : Provided, 
 That such oil' refined and produced by the distilla- 
 tion of coal exclusively shall be subject to pay a 
 duty of 8 cents per gallon, anything m this act to 
 the contrary notwithstanding: And provided fur- 
 ther, That distillers of coal oil shall be subject to all 
 the provisions of this act, hereinbefore set forth and 
 specified, applicable to distillers of spirituous liquors, 
 with regard to licenses, bonds, returns, and all other 
 provisions designed for the purpose of ascertaining 
 the quantity distilled, and securing the payment of 
 duties, so far as the same may, in the judgment of 
 the Commissioner of Internal Eevenue, and under 
 regulations prescribed by him, be necessary for 
 that purpose. 
 
 On ground cofiee, and all preparations of which 
 coffee forms a part, or which is prepared for sale as 
 a substitute for coffee, 3 mills per pound. 
 
 On ground pepper, ground mustard, ground pi- 
 mento, ground cloves, ground cassia, and ground 
 ginger, and all imitations of the same, 1 cent per 
 pound. 
 
 On sugar, refined, whether loaf, lump, granulated, 
 or pulverized, 2 mills per pound. 
 
 On sugar, refined or made from molasses, sirup of 
 molasses, melado or concentrated melado, 2 mills 
 per pound; on all brown, Muscovado, or clarified 
 sugars produced directly from the sugar-cane, and 
 not from sorghum or imphee, other than those pro- 
 duced by the refiner, 1 cent per pound. 
 
 On sugar candy and all confectionery, made 
 wholly or in part of sugar, one cent per pound. 
 
 On chocolate, and cocoa prepared, one cent pei 
 pound. 
 
 On saleratus, and bi-carbonate of soda, five millf 
 per pound. 
 
 On starch, made of potatoes, one mill per pound, 
 made of corn or wheat, one and a half mills pei 
 pound, made of rice or any other material, foui 
 mills per pound. i 
 
 On tobacco, cavendish, plug, twist, fine cut, aM 
 manufactured of all descriptions, not including snufff 
 cigars, and smoking tobacco, prepared with all the 
 stems in, or made exclusively of stems valued at 
 more than thirty cents per pound, fifteen cents pei 
 pound; valued at any sum not exceediug thirty centi 
 per pound, ten cents per pound. 
 
 On smoking tobacco, prepared with all the stems 
 in, five cents per pound; on smoking tobacco made 
 exclusively of stems, two cents per pound. 
 
 On snuff, manufactured of tobacco, ground dry oi 
 damp, of all descriptions, twenty cents per pound. 
 
 On cigars, valued at not over five dollars pei 
 thousand, one dollar and fifty cents per thousand. 
 
 On cigars, valued at over five and not over tea 
 dol'ars per thousand, two dollars per thousand. 
 
 On cigars, valued at over ten and not over twenty 
 dollars per thousand, two dollars and fity cents poi 
 thousand. 
 
 On ■ cigars, valued at over twenty dollars pei 
 thousand, three dollars and fifty cents per thousand. 
 
16 
 
 On gunpowder, and a!l explofiire substances need 
 >iMr mining, blasting, artillery, or sporting pnrposes, 
 When valced at eighteen cents per pound, or less, 
 'Ive mills per pcnnd; when Talned at above eighteen 
 cents per ponnd, and not exceeding thirty cents 
 pel pound, one cent per ponnd; and when valued 
 above thirty cents per pound, six cents per pound. 
 
 On white lead, twenty>five cents per one hundred 
 pouude 
 
 On oxide of rino, twenty*five cents per one hun- 
 dred pounds. 
 
 On sulphate of barytes,, ten cents per one hundred 
 pounds: Provided, That white lead, oxide of zinc, 
 and sulphate of baryte^ or any one of them, shall 
 not he subject to any additional duty in consequence 
 of being mixed or ground with linseed oil, when the 
 duties upon all the materials so mixed or ground 
 shall have been previously actually paid. 
 
 On all paints and painters colors, dry or ground 
 in oih or in paste with water, not otherwise provided 
 for, 5 per centum ad valorem. 
 
 On clock movements made to run one day, 5 cents 
 each; made to run more than one day, 10 c^ts each. 
 
 On pins, solid head or other, 5 per centum ad val- 
 crem. 
 
 On umbrellas and parasols made of cotton, silk, or 
 ocher material, 5 per centum ad valorem. 
 
 On screws, commonly called wood screws, l|c. 
 per lb; 
 
 On railroad iron, and all other iron advanced be- 
 yond slabs, blooms, or loops, and not advanced be- 
 yond bars or rods, and band, hoop, and sheet iron, 
 Bot thinner than number eighteen wire, gauge, and 
 plate iron not less than one- eighth of an inch in 
 thickness, $1 hOper tnn; on railroad iron, rerolled, 
 ySc. per tun; on band, hoop, and sheet iron thin- 
 Ber than number eighteen wire gauge, plate iron 
 less than one-eighth of an inch in thickness, and cut 
 Bfuls and spikes, $2 per tun: Provided, That bars, 
 rods, bands, hoops, sheets, plates, nails, and spikes, 
 manufactured from iron upon which the duty of 
 fl 50 has been levied and paid, shall be subject only 
 to a duty of 60c. per tun in addition thereto, aoy- 
 iWng in this act to the contrary notwithstanding. 
 On stoves and hollow ware, $1 50 per tun of two 
 thousand B ; cast iron used for bridges, buildings, 
 or ©ther permanent structures, $1 per tun: Pro- 
 vided, 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-foarth of an inch in thick- 
 ness, valued at 7c. per B or less, $4 per tun; valued 
 at above 7c. per B, and not above 11c. per B, $8 
 per tun; valued above 11c. per B, $10 per tun; 
 
 On paper of aU descriptions, including paste- hoard 
 and binders' board, three per centum ad valorem; 
 
 On soap, castile, palm-oil, erasive, and soap of all 
 other descriptions, white or colored, except soft soap 
 and soap otherwise provided for, valued not above 
 3jc. per B, one mill per B; valued above 3^c. per 
 B, five mills per B ; 
 
 On soap, fancy, scented, honey, cream, trans- 
 parent, and all descriptions of toilet and shaving 
 soap, 2 cents per pound. 
 
 On salt, 4 cents per 100 pounds. 
 
 Oh pickles and preserved fruits, and on all pre- 
 ierved meats, fish, and shell-fish in cans or air-tight 
 packages, 5 per centum ad valorem. 
 
 On glue and gelatine of all descriptions in the solid 
 ■tate, five mills per pound. 
 
 On glue and cement, made wholly or in part of 
 glue, to be sold in the liquid state, 25 cents per 
 gallon. 
 
 On patent or enameled leather, 5 mills per square 
 
 foot. 
 
 On patent japanned split, used for dasher leather, 
 
 4 mills per square foot. 
 
 On patent or enameled skirting leather, 1^ cents 
 per square foot. 
 
 On all sole and rough or harness leather, made 
 from hides imported east of the Cape of Grood Hope, 
 and all damaged leather, 5 mills per ponnd.. 
 
 On all other sole or rough leather hemlock, tanned 
 and harness leather, 7 mills per pound. 
 
 On all sole or rough leather, tanned in whole or in 
 part with oak, 1 cent per ponnd. 
 
 On all finished or curried upper leather, made from_ 
 
 leather tanned In the interest of parties fixdshinf «i 
 carrying such leather not prevmnsly taxed ia thA 
 rough, except calf skins, 1 cent per ponnd. 
 
 On bend and butt leather, 1 cent per povnd. 
 
 On ofial leather, 5 mills per ponnd. 
 
 On oil-dressed leather and deer skimi, dressed ef 
 smoked, 2 cents per pound. 
 
 On tanned calf skins, 6 cents each. 
 
 On morocco, goat, kid, or sheep skins, ennied, 
 manufactured, or finished, 4 per centum ad valoremi 
 Provided that the price at which such skizu are oso* 
 ally sold shall determine their value. 
 
 On horse and hog skins, tanned and dressed, 4 pei 
 centum ad valorem. 
 
 On American patent calf skins, 5 per centum ad 
 valorem. 
 
 On conducting hose of all kinds for eondncting 
 water or other fluids, a duty of 3 per centum ad 
 valorem. 
 
 On wine, made of grapes, 5 cents per gallon. 
 
 On varnish, made wholly or in part of gam copal 
 or other gums or substances, 5 per centum ad 
 valorem. 
 
 On fnrs of all descriptions, when made np or manu- 
 factured, three per centum ad valorem. 
 
 On cloth and all textile or felted fabrics of cotton, 
 wool, or other material, before the same has been 
 dyed, printed, bleached, or prepared in any other 
 manner, a duty of 3 per centnm ad valorem: Pro- 
 vided, 'That thread or yam 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 sep- 
 arately, shall not be regarded as manufactures wit hm 
 the meaning of this act; but aU fabrics of cotton, 
 wool, or otUer material, whether woven, knit, or 
 felted, when finished for sale, shall be regarded as 
 manufactures, and be subject to the duty, as above, 
 of 3 per centum ad valorem. 
 
 On all diamonds, emeralds,' and all other jewelry, 
 a tax of 3 per centum ad valorem. 
 
 On and after Oct. 1, 1862, there shall be levied, 
 collected, and paid a tax of ^ cent per pound on all 
 cotton held or owned by any person or persons, 
 corporation, or association of persons; and snob tax 
 shall he a lien thereon in the possession of any per- 
 son whomsoever. And further, if any person or per- 
 sons, corporations, or association of persons, shall re- 
 move, 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 Statea 
 double the amount of such tax, to be recovered in 
 any court having jurisdiction thereof: Provided, 
 however, That the Commissioner of Interna' Reve- 
 nue is hereby authorized to make such rules and reg- 
 ulations as he may deem proper for the payment of 
 said tax at places difierent from that of the produc- 
 tion of said cotton: And provided further, That all 
 cotton owned and held by any manufacturer of cot- 
 ton fabrics on the 1st day of October,. 1862, and prior 
 thereto, shall be exempt from the. tax hereby im- 
 posed. 
 
 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, hone, bristles, wholly or in part, or of other 
 materials, not in this act otherwise provided for, a 
 duty of 3 per centum, ad valorem: Provided, That 
 on all cloths, dyed, printed, bleached, manufactured 
 into other fabrics, or otherwise prepared, on which 
 a duty or tax shall have been paid before the same 
 were so dyed, printed, bleached, manufactured, or 
 prepared, the said duty or tax of 3 per centum shall 
 be assessed only upon the increased value thereof; 
 and provided further, That on all oil-dressed leather, 
 and deer skins dressed or smoked, manufactured 
 into gloves, mittens, or other articles, on which a 
 duty or tax shall have been paid before the same 
 were so manufactured, the said duty or tax shall be 
 assessed only upon the increas^'d valuation; and pro- 
 vided further That on all oil-dressed leather and 
 deer-skins, dressed or smoked, manufactured into 
 gloves, mittens, 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 3 per cent 
 
17 
 
 ■haU De asecBsed only npon tbe increased valuation: 
 And provided, furthor, in estimating the duties upon 
 all articles manufactured when - removed and sold at 
 any other place than the place of manufacture, there 
 shall he 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, farther, that printed books, maga- 
 rines, pamphlets, newspapers, reviews, and other 
 similar printed publications; boards, shingles, and 
 other lumber and timber; staves, hoops, headings, 
 and timber only partially wrought and unfinished 
 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 im- 
 posed by this act shall have been paid; plaster or 
 gypsum; malt; burning fluid; printers’ ink; flax 
 prepared for texUe or felting purposes, tmtil actu- 
 ally woven or fitted into fabrics for consumption ; 
 all flour or meal made from grain; bread and bread- 
 stuffs; pearl barley and split peas; butter; cheese; 
 concentrated milk; bullion, in the manufacture of 
 silverware; brick; lime; Roman cement; draining 
 tile%{ marble; slate; building stone; copper, in 
 ingots or pigs; and lead, in pigs or bars, shall not be 
 •egarded as manufactures within the meaning of 
 this act: Provided, that whenever, by the pro- 
 
 visions of this act, a duty is imposed upon any 
 article removed for consumption or sale, it shall 
 apply only to such articles as are manufactured on 
 or aRer the first day of August, 1863, and to such as 
 are manufactured and not removed from the place of 
 manufacture, prior to that date. 
 
 Auction Sales* 
 
 S£C. 76. And. be it farther enacted, That 
 on and after the 1st day of August, 1862, there 
 shall be levied, collected, and paid on all 
 sales of real estate, goods, wares, merchandise, 
 articles, or things at auction, not including all 
 sales of stocks, bonds, and other securities 
 a duty of one-tenth of one per centum on the gross 
 amount of such sales, and every auctioneer mak- 
 ing such sales, as aforesaid, shall, at the end of 
 each and every month, or within ten days thereafter, 
 make a list or return to the Assistant- Assessor ofthe 
 district of the gross amount of all such sales, made 
 as aforesaid, with the amount of duty which has ac- 
 crued, or should accrue thereon, which list shall have 
 annexed thereto a declaration under oath or affirma- 
 tion, in form or 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 Collfector 
 the amount of duty or tax due thereupon, as afore- 
 said, and in default thereof shall be subject to and 
 pay a penalty of $500. In all cases of delinquency 
 m making said list or payment, the assessment and 
 collection shall be made in the manner prescribed in 
 the provisions of this act : Provided, That no duty 
 shall be levied under the provisions of this section 
 upon any sales by judicial or executive officers 
 making auction sales by virtue of a judgment or de- 
 cree of any Court, nor to public sales made by 
 •xecators or administrators. 
 
 Garriages, Tachts, Billiard-Tables, and Plate. 
 
 Sec. 77. And be it farther enacted, That from and 
 after the said 1st day of August, 1863, there shall he 
 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 respect- 
 ively, or otherwise specified and set forth in 
 schedule marked A 
 
 [SCHEDVLB A-1 
 
 CARRIAGES, YACHTS, BILLIARD-TABLES, AND PLATE, 
 Carriage, gig, chaise, phseton, wagon, buggy-wagon, 
 carryall, rockaway, or other like carriage, the 
 body of which rests upon springs of any descrip- 
 tion, kept for use, and which shall not be exclu- 
 sively employed in hnsb^dry or for the trans* 
 portatioR of merchandise, and valued at $75 of 
 over, including the harness used therewith, when 
 drawn by one none 00 
 
 Carriages of like description, drawn by twohonei^ 
 and any coach, hackney-coach, omnihns, or four> 
 wheel carriage, the body of which rests npea 
 springs of any description, which may ho kept for 
 use, for hire, or for passengers, and which shall 
 not he exclusively employed in husbandry or for 
 the transportation of merchandise^ valued at $75, 
 and not exceeding $200, including the harness 
 
 nsed therewith, drawn by two horses or more. ... t 0$ 
 
 Carriages of like description, when valued above 
 
 $200, and not exceeding $600... f it 
 
 Carriages ot like description, valued above $600. ... 10 it 
 
 Pleasure or racing vessels, known as yachts, 
 whether by sail or steam, under the vuue of 
 
 $600 f it 
 
 Yachts valued above $600, andnot exceeding $1,000 10 Ot 
 
 And for each additional $1,000 in value of said 
 
 yachts 10 Ot 
 
 Billiard-tables, kept for use 10 00 
 
 Plate of gold, kept for use, per ounce troy it 
 
 Plate of silver, kept for use, per ounce troy.... t 
 
 Provided, That silver spoons or plate of silver, to 
 an amount not exceeding 40 ounces, as aforesaid, 
 
 belonging to any one person, shall be exempt 
 
 from duty. 
 
 Slaughtered Cattle* Hogs and Sheep. 
 
 Sec. 78. And be it further enacted, Thai 
 on and after the first day of August, 1862, thera 
 shall be levied, collected, and paid by any person or 
 persons, firms, companies, or agents or employer! 
 thereof, the following duties or taxes, that is to sayi 
 on all homed cattle exceeding 18 months old, 
 slaughtered for sale, 30 cents per head; on all calvet 
 and cattle slaughterd for sale, under 18 months ol^ 
 5 cents per head; on all hogs, exceeding 6 montha 
 old, slaughtered for sale, when the number thus 
 slaughtered exceeds 20 in any one year, 10 cents per 
 head. On all sheep slaughtered for sale, 5 cents per 
 head; Provided that all cattle, hogs, and sheep 
 slaughtered by any person for his or her own con**^ 
 sumption, shall be exempt from duty. 
 
 Sec. 79. And he it further enacted, That on^ 
 and after the date on which this act shall tako j 
 effect, any person or persons, firms, or companies, ; 
 or agents or employees thereof, whose business orl 
 occupation it is to slaughter for sale any cattle^' 
 calves, sheep, or hogs, shall he required to make $na’ 
 render a list at the end of each and every month to ' 
 the Assistant Assessor of the district where the bnsi- , 
 ness is transacted, stating the number of cattle, ifi 
 any, the number of hogs, if any, and the number's^ 
 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 lirtj 
 shall have annexed thereto a declaration of said per- 
 son or persons, agents or employees thereof, atj 
 aforesaid, under oath or affirmation, in such manner^ 
 and form as may he prescribed by the Commissioner' 
 of Internal Revenue, that tbe same is Itrne and cmv 
 rect, and shall, at the time of rendering said Rett's 
 pay the full amount of duties which have accrued, ' 
 or should accrue, as aforesaid, to the Collector or.i 
 Deputy Collector of the district, as aforesaid; and; 
 in case of default in making the return or payrnenli^ 
 of the duties, as aforesaid, the assessment and coUj 
 lection shall be made as in the general provisions 
 this act required, and in case of fraud or evasion the I 
 party ofiending shall' forfeit and pay a penalty of | 
 $10 per head for any cattle calves, hogs, or sheep j 
 so slaughtered, upon which the duty is fraudulently ■ 
 withheld, evaded, or attempted to he evaded: Pro* ■ 
 vided that the Commissioner of Internal Revenue i 
 shall prescribe such further rules and regulations as ( 
 he may deem necessary for ascertaining the correct i 
 number of cattle, 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 first day of August, 1862, any person 
 or persons, firms, companies, or corporations, own- 
 ing or possessing, or having the care or managements 
 of any railroad or raUroads upon which steam it^ 
 used as a propelling power, or of any steamboat 
 other vessel propelled by steam power, shall be sub- i 
 ject to and pay a duty of three per centum on- the 
 gross amount of all the receipts of such railroads for 
 . tbe transportation of passengers over and npon th$- 
 same, and any person or persons, companies, or cor- 
 porations, owning or possessing or having the cart at! 
 management of any railroad or railroads using ai^i 
 other power than steam thereon, or owning, potstit -- 
 
 
18 
 
 Ing, or having the care or management of any ferry- 
 boat propelled by steam or horse power shall be sub- 
 ject to and pay a duty of 1^ per centum upon the 
 p-oss receipts of such railroad or ferry-boat, respec- 
 tively, for the transportation of passengers over and 
 upon said railroads, steamboats, vessels, and ferry- 
 boats; j,nd any person or persons, firms, companies, 
 or cor) jrations, owning, possessing, or having the 
 care or management of any bridge authorized by law 
 to receive toll for the transit of passengers, beasts, 
 carriages, teams and fraght of any description over 
 such bridge, shall be subject to and pay a duty of 3 per 
 centum on the gross amount of all their receipts of 
 every description. And the owner, possessor, or 
 person c- peiiaons having the care and management 
 of any such railroad, steamboat, ferry-boat, or other 
 vessel, or bridge, as aforesaid, shall, within five days 
 after the end of each and every month, commencing 
 as hereinbefore mentioned, make a list or return to 
 the Assistant Assessor of the district within which 
 such owner, possessor, company, or corporation may 
 have his or its place of business or where any such 
 railroad, steamboat, ferry-boat, or bridge is located 
 or belongs, respectively, stating the gross amount 
 of such receipts for the month next preceding, which 
 return shall be verified by the oath or affirmation of 
 ench owner, possessor, manager, agent, or other 
 
 S er officer, in the manner and form to be pre- 
 ed 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 dis- 
 trict the full amount of duties which have 
 accrued on such receipts for the month aforesaid; 
 and in case of neglect or refosal to make said Usts 
 or return for the space of five days, after such return 
 should be made as aforesaid, the assessor, or assist- 
 ant assessor, shall proceed to estimate the amount 
 received, and the duties payable thereon, as herein- 
 before provided in other cases of delinquency to 
 make return for purposes of assessment ; and for the 
 purpose of making such assessment, or of ascertain- 
 ing 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, on his demand or request therefor; and, in 
 case of neglect or refusal to pay the duties as afore- 
 said, when the same have been ascertained as afore- 
 said, for the space of five days after the same shall 
 have become payable, the owner, possessor, or per- 
 son having the management, as aforesaid, shall pay, 
 in addition, 5 ^ cent on the amount of such duties; 
 and for any attempt knowingly to evade the pay- 
 ment of such duties, the said owner, possessor, or 
 person having the care or management, as aforesaid, 
 shall be liable to pay a penalty of $1,000 for every 
 such attempt — to be recovered as provided in this 
 act for the recovery of penalties; and all provisions 
 of this act, in relation to liens a’td collections by 
 distraint, not incompatible, herewith 'shall apply to 
 this section, and the objects therein embrac-d; Pro- 
 vided, That all such persons, companies, and corpora- 
 tions, shall have the right to add the duty or tax 
 imposed thereby to their rates of fare, whenever 
 their liability thereto may commence, any limita- 
 tions which may exist by law or by agreement with 
 any person or company, which may have paid or be 
 liable to pay such fare, to the contrary not withstand- 
 ing. 
 
 Railroad Bonds* 
 
 Sec. 81. And be it further enacted That on 
 and after tlje first day of July, 1862, any per- 
 son or persons owning or possessing, or having the 
 eare or management of any railroad company or rail- 
 load corporation, being indebted for any sum or 
 Bums of money for \\*«hich bonds or other evidences of 
 indebtedness have been issued, payable in one or 
 more years alter date, upon which interest is, or 
 thall be, stipulated to be paid, or coupons represent- 
 ing, the interest shall be or shall have been issued to 
 be paid, and all dividends in scrip or money or sums 
 money thereafter declared due or payable to stock- 
 holders of any railroad company, as part of the earn- 
 ings, profits, or gainsofsaid companies, shall be subject 
 to and pay a duty of 3 per centum on the amount of 
 all sucb interest, or coupons, or div d^nds, whenever 
 ihe same shall be naid; ??,nd railroad comoani s 
 
 or railroad corporations, or any person or penonB 
 owning, possessing, or having the care or manage- 
 ment of any railroad company or railroad corpora- 
 tion, are hereby authorized and required to deduct 
 and withhold from all payments made to any per- 
 son, persons, or party, aft r the first day of July, 
 as aforesaid, on account of any interest or coupons or 
 dividends due and payable as aforesaid, the said duty 
 or sum of 3 per centum ; and the duties deducted as 
 aforesaid, and certified by the president or other 
 roper officer of said company or corporation, shall 
 e a receipt and discharge, according to the amount 
 thereof, of said railroad companies or railroad cor- 
 porations, and the owners, possessors, and agents 
 thereof, on dividends and on bonds, or other evi- 
 dences of their indebtedness, upon which interest or 
 coupons are payable, holden by any person or party 
 whatsoever, and a list_ or return shall be made and 
 rendered within thirty days after the time 
 fixed when said interest, or coupons, or divi- 
 dends become due or payable, and as often as every 
 six months, to the' Commissioner of Internal Rev- 
 enue, 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 an may be prescribed by the Commissioner of 
 Internal Revenue, of the President, Treasurer, or 
 some proper officer of said railroad company or rail- 
 road corporation, that the same contains a true and 
 faithful account of the duties so withheld and re- 
 ceived 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 for- 
 feit, as a pei a’ ty, 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 this act. 
 
 Banks, Trnst Companies, Savings Institutions, 
 and Insurance Companies* 
 
 Sec. 82. And be it further enacted. That on 
 and after 'July 1, 1862. there shall be levied, 
 collected, and paid by all banks, trust companies, 
 and savings institutions, and by all fixe, marine, life, 
 inland, stock, and mutual insurance companies, un- 
 der whatever style or name known or called, of the 
 United States or Terri ories, 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 de- 
 positors, as part of the earnings, profits, or pains of 
 said banks, trust companies, savings institutions, or 
 insurance companies, and on all sums added to their 
 surplus or contineent funds, a duty of three per cen- 
 tum : Provided, That the duties upon the dividends of 
 life insurance companies shall not be deemed due, or 
 be collected, until such dividends shall be payable by 
 such companies. And said banks, trust companies, 
 savings institutions, and insurance companies, are 
 hereby authorized and required to deduct and with- 
 hold 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 afore- 
 said, after July 1, 1862, the sail duty 
 
 or sum of three per centum. And a lisl 
 or return shall be made and rendered _ within 
 thirty days after the time fixed when such dividend! 
 or sums of money shall be declared due and payable, 
 and as often as every six months, to the Commis- 
 sioner of Internal Revenue, which shall contain a 
 true and faithful account of the amount of dutiei 
 accrued or which should accrue from time to time, 
 as aforesaid, during the time when such duties re- 
 main unaccounted for, and there shall be annexed 
 to every such list or return a declaration, under oath 
 or affirmation, to be made in form and manner as 
 *hall be prescribed by the Commissioner of Internal 
 
19 
 
 devetiue, of the President or some other proper 
 officer of said bank, trust company, savings institu- 
 tnion, or insurance company, respectively, that the 
 same contains a true and faithful account of the du« 
 ties which have accrued or should accrue, and not 
 accounted for, and for any default in the delivery of 
 such list or return, with such declaration annexed, 
 the bank, trust company, or insurance company 
 making such default shall forfeit, as a penalty, the 
 sum of $500. 
 
 Sec. 83. And be it farther enacted, That 
 any person or persons owning or possessing, or 
 having the care or management of any railroad 
 company or railroad corporation, bank, trust com- 
 
 K , savings institution, or insurance company, as 
 ofore mentioned, required under this act to 
 make and render any list or return to the Commis- 
 sioner of Internal Kevenue, shall, upon rendering 
 the same, pay to the said Commissioner of Internal 
 Revenue the amount of the duties due on such list 
 or return, and in default thereof shall forfeit as a 
 penalty the sum of $500; 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 col- 
 lection shall be made according to the general pro- 
 visions heretofore prescribed in this act. 
 
 Sec. 84. And be it further enacted. That on the 
 first day of October, Anno Domini 1862, and on the 
 first day of each quarter of a year thereafter, there 
 shall be paid by each insurance company, whether 
 inland or marine, and by each individual or associa- 
 tion engaged in the business of insurance from loss 
 or damage by fire, or by the perils of the sea, the 
 duty of one per centum upon the gross receipts for 
 premiums and assessments by sacn inUividual asso- 
 ciation or company during the quarter then preced* 
 ing; and like duty shall be paid by the agent of any 
 foreign insurance company having an office or doing 
 business within the United States. 
 
 Sec. 85. And be it further enacted. That on the 
 1st day of October next, and on the first day of each 
 quarter thereafter, an account shall be made and 
 rendered to the Commissioner of Internal Revenue 
 by all insurance companies, or their agents, or asso- 
 ciations or individuals making insurance, except life 
 insurance, including agents of all foreign insurance 
 companies, wffich shall contain a true and faithful 
 account of the insurance made, renewed, or con- 
 tinued, or indorsed upon any open policy, by said 
 companies, or their agents, or associations, or indi- 
 viduals, during the preceding quarter, setting forth 
 the amount insured, and the gross amount received, 
 and the duties accruing thereon under this act; and 
 there shall be annexed to and delivered with every 
 such quarterly account an affidavit, in the form to 
 be pi escribed by the Commissioner of Internal 
 Revenue, made by one of the officers of said com- 
 pany or association, or individual, or by the agent 
 m the case of a foreign company, that the statements 
 in said accounts are in all respects just and true; 
 and such quarterly accounts shall be rendered to the 
 Commissioner of Internal Revenue within thirty 
 days after the expiration of the quarter for which 
 they shall be made up, and upon rendering such 
 account, with such affidavit, as aforesaid, thereto 
 at lexed, the amount of the dnties due by such 
 qLarterly accounts shall be paid to the Commissioner 
 of Internal Revenue; and for every default in the 
 delivery of such quarterly account, with such 
 affidavit annexed thereto, or in the payment of the 
 amount of the duties due by such quarterly account, 
 the company, or agent, or association, or individual 
 making such default shall forfeit and pay, in 
 addition to such duty, the sum of $5,000. 
 
 Salaries and Pay of Officers and Persons in the 
 Service of the United States. 
 
 Sec. 86. And be it further enacted, That 
 on and after the first day of August, 1862, 
 there shall be levied, collected, and paid on all sala- 
 ries of officers, or payments to persons in the civil, 
 military, naval, or other employment or service of 
 the United States, including Senators and Repre- 
 fentauvea and Delegates in Congress, when exceed 
 
 ing the rate of $600 per annum, a dnty of three per 
 centum on the excess above the said $600; and it 
 shall be the duty of all paymasters, and all disburs- 
 ing officers, under the Government of the United 
 States, or in the employ thereof, when maWng 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 shall, at the same 
 time, make a certificate stating the name of the 
 officer or person from whom such deduction was 
 made, and the amount thereof, which shall be trans- 
 mitted 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. And be it further enacted. That for 
 every passport issued from the office of the Secretary 
 of State, after the 30th day of June, 1862, there 
 shall be paid the sum of $3; which amount may be 
 paid to any collector appointed under this act, and 
 his receipts 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 aU moneys re- 
 ceived for passports in the manner hereinbefore 
 provided. And a like amount shall be paid for every 
 passport issued by any Foreign Minister or Consul 
 of the United States, who shall account therefor to 
 the Treasury. 
 
 Advertlsemeiits. 
 
 Sec. 88. And be it further enacted, That 
 on and after the 1st day of August, 1862, there shall 
 be levied, cpllected, and paid by any person or per- 
 sons, firm, or company, publishing any newspaper, 
 magazine, review, or other literary, scientific, or 
 news publicafiion, issued periodically, on the gross 
 receipts for all advertisements, or all matters for the 
 insertion of which in said newspaper or other publi- 
 cation as aforesaid, or in extras, supplements, sheets, 
 or fiy-leayes accompanying the same, pay is required 
 or received, a duty of 3 per centum; and the person, 
 or persons, firm or company, owning, possessing, or 
 having the care or management of any and every 
 such newspaper or other 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 accrued thereon, and render the same to 
 the Assistant Assessor of the respective districts 
 where such newspaper, magazine, review, or other 
 literary or news puolication is or may be published, 
 which list or return shall have annexed a declara- 
 tion, 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 Internal 
 Revenue, of the owner, possessor, or person having 
 the care or management of such newspaper, maga- 
 zine, review, or other nublication, as aforesaid, that 
 the same is true and correct, and shall also, 
 quarterly and at the time of making said list or re- 
 turn, pay to the Collector or Deputy Collector of 
 the district, as aforesaid, the full amount of said 
 duties; and in case of neglect or refusal to comply 
 with any of the provisions contained in this sec- 
 tion, 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 managemeni 
 of said newspapers or publications, as aforesaid, shall 
 pay, in addition thereto, a penalty of 5 ^ cent 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 per 
 son or persons having the care or management oi 
 said newspapers or other publications, as aforesaid, 
 shall forfeit and pay a penalty of $500 lor each 
 oftense, or for any snm fraudulently unaccounted lor; 
 and ail provisioua in this act, in relation to liens, 
 
20 
 
 MsetsmentB, and collection, not incompatible here- 
 with, shall apply to this section, and objects herein 
 embraced: Provided, That, in all cases where the 
 rate or price of advertising is fixed by any law of 
 (he United States, State, or Territory, it shall be 
 lawful for the company, person or persons, publish- 
 ing 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 not- 
 withstanding: Provided further: That the receipts 
 for advertisements, to the amount of $1,000, by any 
 person or persons, firm, or company, publishing any 
 newspaper, magazine, review, or other literary, 
 scientific, or news publication, issued periodically, 
 shall be exempt from duty; And provided further, 
 That aU newspapers whose circulation does not ex- 
 ceed 2,000 copies shall be exempted from all taxes 
 for advertisements. 
 
 Income Duty. 
 
 Sbc. 89. And be it further enacted, That 
 
 for the purpose of modifying and re-enacting, as 
 hereinafter provided, so much of an act, entitled 
 “ An act to provide increased revenue from imports, 
 to pay interest on the public debt, and for other pur- 
 poses," approved 5th of August, 1861, as relates to 
 an income tax; that is to say, sections 49 50^— except 
 BO much thereof as relates t6 the selection a^ 
 appointment of depositaries — and 51, be, and the sailSB 
 are hereby, repealed. 
 
 Sec. 90. And be It further enacted, That 
 
 there shall be levied, collected, and paid annually, 
 upon the annual gains, profits, or income of every 
 person residing in the United States, whether de- 
 rived 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 what- 
 ver, except as hereinafter mentioned, if such annual 
 gains, profits, or income, exceed the sum of $600, 
 and do not exceed the sum of $10,000, a duty of 3 
 V cent on the amount of such annual gains, profits, 
 or income, over and above the said sum of $600; if 
 said income exceeds the sum of $10,000, a duty of 5 
 ^ cent upon the amount thereof exceeding $600; and 
 upon the annual gains, profits, or income, rents, 
 and dividends accruing upon any property, securi- 
 ties, 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, collected, and paid a 
 duty of 5 per centum. 
 
 Sec. 91. And be it further enacted. That 
 m estimating said annual gains, profits, or income, 
 whether subject to a duty, as provided in this act, of 8 per 
 eentum, or 6 per centum, all other national, State, and 
 local taxes, lawfully assessed upon the property or other 
 sources of income of any person, as aforesaid, from which 
 said annual gains, profits, or income of such person is or 
 N should be derived, shall be first deducted from the gains, 
 profits, or income of the person or persons who actually pay 
 the same, whether owner or tenant, and all gains, profits, 
 or income derived from salaries of officers, or payments to 
 persons in the civil, military, naval, or other service of the 
 United States, including Senators and Members of Con- 
 ress, above $600, or derived from interest or divi- 
 ends on stock capital, or deposits in any bank, trust 
 company, or savings institution, insurance, gas, bridge, 
 express, telegraph, steamboat, ferry-boat, or re- 
 read company, or corporation, or on any bonds oi 
 other evidenc’es of indebtedness of any railroad com- 
 pany or other corporation, which shall have been 
 assessed or paid by said banks, trust companies, sav- 
 mgs institutions, insurance, gas, bridge, telegraph, 
 steamboat, ferry-boat, express, or railroad compa- 
 nies as aforesaid, or derived from advertisements or 
 any articles manufactured, upon which specific stamp 
 or ad valorem duties shall have been directly ae- 
 sessed and paid, shall also be deducted; and the duty 
 herein provided for shall he assessed and collected 
 upon the income for the year ending the 31st day of 
 rteoember next preceding the time for levying and 
 collecting said duty, that is to say, on the 1st day of 
 May. 1863, and in each year thereafter; Provided, 
 That upon such portion of said gains, profits, or in- 
 come, whether subject to a duty as provided in this 
 act of 3 per centum or of 5 per centum, which shall 
 
 be derived from interest upon notes, bonds, or other 
 securities of the United States, there shall be levie^ 
 collected, and paid a duty not exceeding 1 and i ofl 
 per centum, anything in this act to the contrary not- 
 withstanding. 
 
 -0. 92. And he it further enacted, That 
 the duties on incomes herein imposed shall he due 
 and payable on or before the 30th day of June, in 
 the year 1863, and in each year thereafter until and 
 including the year 1866, and no longer; and to any 
 sum or sums annually due and unpaid for 39 
 days after the 30th of June, as aforesaid, and for 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 of deceaseu and in- 
 solvent persons; and if any person or persons, or 
 party, liable to pay such duty, shall neglect or re- 
 fuse to pay the same, the amount due shall be a lien 
 in favor of the United States from the time it was so 
 due until paid, with the interest, penalties, and costs 
 that may accrue in addition thereto, upon all th® 
 property, and rights to property, stocks, securities, 
 and debts of every description from which the in- 
 come upon which said duty is assessed or levied shall 
 have accrued or may or should accrue; and in de- 
 fault of the payment of said duty for the space of 
 thirty days, after the same shall have become due, 
 and be demanded, as aforesaid, said lien may he en- 
 forced by distraint upon such property, rights to 
 property, stocks, securities and evidences of debt, by 
 whomsoever holden; and for this purpose the Com- 
 missioner of Internal Eevenue, upon the certificate 
 of the collector or deputy collector that said duty is 
 due and unpaid for the space of ten days after notice 
 duly given of the levy of such duty, shall issue a 
 warrant, in form and manner to be prescribed by 
 said Commissioner of Internal Revenue, under the 
 directions of the Secretary of the T.’easury, and by 
 virtue of such warrant there may oe levied on snch 
 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 an 
 nnal duty, interest, and penalty for non-payment, 
 sufficient for the fees and expenses of such levy.^ 
 And in all cases of sale, as aforesaid, the certificate 
 of such sale by the collector or deputy collector of 
 the sale, shall give title to the purchaser, of all right, 
 title, and interest of such delinquent in and to sneb 
 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 associ- 
 ation, to record the same on their books or records, 
 in the same manner as if transferred or assigned by 
 the person or party holding the same, to issue new 
 certificates of stock therefor in lieu of any original 
 or prior certificates, which shall be void whether 
 eancelled 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 ^ 
 party holding the same, as against any person or per- 
 sons, or other party holding, or claiming to bold, 
 possession of snch secmities or other evidences ox 
 debt. 
 
 Sec. 93. And be it farther enacted. That 
 it shall be the duty of all persons of lawful age, 
 and all guardians and trustees, whether such 
 trustees are so by virtue of their office as executors, 
 administrators, or other fiduciary capacity, to make 
 return in the list or schedule, as provided in this act, 
 to the proper officer of internal revenue, of the 
 amount of Ms or her income, or the income of such 
 minors or persons as may be held in trust as afore- 
 said, according to the requirements hereinbefore 
 stated, and in case of peglect or refusal to make such 
 return, the Assessor or Assistant Assessor shall assess 
 the amount of his or her income, and proceed there- 
 after to collect the duty thereon in the same manner 
 as is provided for in other cases of neglect or refusal 
 to furnish lists or schedules in the general provisionB 
 of tMs act, where not otherwise incompatible, and 
 the Assistant Assessor may increase the amount of 
 the list or retnm of any party making snch return, 
 if he shall be satisfied that the same is understated: 
 ProTided, That any party, in bis or her own behalfi 
 
21 
 
 «r as OTafdian or trustee, aforesaid, shall be per- 
 mitted to declare, under oath or affirmation, the form 
 and manner of which shall be prescribed by the 
 Commissioner of Internal Revenue, that he or she 
 was not possessed of an income uf $600, 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 
 from an income duty; or, if the list or return of any 
 party shall have been increased by the Assistant 
 Assessor, in manner as foresaid, he or she may be 
 permitted to declare, as aforesaid, the amount of his 
 or her annual income, or the amount held in trust, as 
 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. 
 
 Stamp Duties. 
 
 Sec. 94. And be it further enacted, That 
 on and after the first day of October, 1862, there 
 ■hall be levied, collected, and paid, tor and in respect 
 of the several instruments, matters, and things men- 
 tioned, and described in the schedule (marxed B), 
 hereunto annexed, or for or in respect of the 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 
 ch^ 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 persons shall make, sign, or issue, 
 or cause to be made, signed, or issued, any instru- 
 ment, document, or paper of any kind, or descrip- 
 tion whatsoever,^ without the same being duly 
 stamped for denoting the duty hereby imposed there- 
 on, or without having thereupon an adhesive stamp 
 to denote said duty, such person or persons shall 
 incur a penalty of $50, and such instrument, docu- 
 ment, or paper, as aforesaid, shall be deemed invalid 
 and of no effect. 
 
 Sec. 96. And be it further enacted. That 
 ao stamp appropriated to denote the duty charged 
 on any particular instrument, and bearing the name 
 of such instrument on the face thereof, shall be used 
 for denoting any other duty of the same amount, or, 
 if so used the same shall be of no avail. 
 
 Sec. 97. And be it further enacted. That 
 
 no vellum, 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 forge or counterfeit, or cause 
 or procure to be forged or counterfeited, 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 re- 
 sembled, the impression, or any part of the impres- 
 sion, 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 
 stan^ or die, as aforesaid, with intent to defraud 
 the United States of any of the duties hereby im- 
 posed, or any part thereof, or if any pers®n shall 
 nttsr, or sell, or expose to sale, any vellum, parch- 
 ment, or paper, article or thing, having thereupon 
 the impression of any such counterfeited stamp or 
 die, or part of any stamp or die, or any such forged, 
 counterfeited, or resembled impression, or part of 
 topression, as aforesaid, knowieg the same respect- 
 ively 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 cut, tear, or get 
 off, or cause or procure to be cut, torn, or got off, 
 the impression of any stamp or die which shall have 
 been provided, made, or used in pursuance of this 
 act, from any vellum, parchment, paper, or any in- 
 strument or writing charged or chargeable with any 
 4l the duties hereby imposed; then, and in everr 
 
 eucli case, every person so offending, and every per- 
 son knowingly and willfully aidmg, abetting, or 
 assisting in committing any such offense as afore- 
 said, shall bo deemed guilty of felony, and shall, on 
 conviction thereof, forfeit the said counterfeit 
 stamps and the articles upon which they are placed, 
 and Be punished by fine not exceeding one thousand 
 dollars, and by imprisonment and con&ement to hard 
 labor not exceeding five years. 
 
 Sec. 99. And be it further enacted, That 
 In any and all cases where an adhesive stamp shall 
 be used for denoting any duty imposed by this act, 
 except as hereinafter provided, the person using 
 or affixing the same shall write thereupon the initiafi 
 of his name, and the date upon which the same 
 shall be attached or used, so that the same may nob 
 again be used. And if any person shall fraudulently 
 make use of an adhesive stamp to denote any duty 
 imposed by this act vrfthout so effectually canceling 
 and obliterating such stamp, except as before men- 
 tioned, he, she, or they shall forfeit the sum of $50. 
 Provided, nevertheless, that any proprietor or pro- 
 prietors of pronrietary articles, or articles subject to 
 stamp duty under schedule C of this act, shall have 
 the privilege of furnishing, without expense to the 
 United States, in suitable form, to be approved by 
 the Commissioner of Internal Revenue, his or their 
 own dies or designs for stamps to be used thereon, to 
 be retained in the possession of the Commissioner of 
 Internal Revenue for his or their separate use, which 
 shall not be duplicated to any other person. That in 
 all cases where such stamp is used, instead of his or 
 their writing, his or their 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 effectual 
 ly destroyed; and in default thereof shall be liable to 
 the same'penalty imposed for neglect to afiix said 
 stamp, as hereinbefore prescribed in this act. Any 
 person who shall fraudulently obtain or use any of 
 the aforesaid stamps or designs therefor, and any per- 
 son forging, or counterfeiting, or causing, or procur- 
 ing the foripng or counterfeiting any representation, 
 likeness, similitude or colorable imitation of the said 
 .ast mentioned stamp, or any engraver, or printer, 
 ^0 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, prepara- 
 tions, 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 imi- 
 tation of the said last mentioned stamp, shall be 
 deemed guilty of a misdemeanor, and, upon con- 
 viction thereof, shall be subject to all the penalties, 
 ffines, and forfeitures prescribed in section 93 of thia 
 act. 
 
 Sec. loo. And be *it further enacted, That 
 if any person or persons shall make, sign, dr issue, 
 or cause to be made, signed, or issued, or shall accept 
 or pay, or cause to be accepted or paid, with design 
 to evade the payment of any stamp duty, any bill of 
 exchange, draft or order, or promissory note for the 
 payment of money, liable to any of the duties im- 
 posed by this act, without the same being duly 
 stamped, or having thereupon an adhesive stamp for 
 denoting the duty hereby charged thereon, he, she, 
 or they shall, for every such bill, draft, order, or 
 note, forfeit the sum of two hundred dollars. 
 
 Sec. 101. And be it further enacted. That 
 the acceptor or acceptors of any bill of 
 exchange or order for the payment of any sum 
 of money drawn, or purporting to be drawn, in 
 any foreign country, but payable in the United 
 States, shall, before paying or accepting the same, 
 place thereupon a stamp, indicating the duty upon 
 the same, as the law requires for inland bills of ex- 
 change or promissory notes; and no bill of exchange 
 shall be paid or negotiated without such stamp, and 
 if any person shall pay or negotiate, or offer in pay- 
 ment, or receive or take in payment, any such draft 
 or order, the person or persons so offending shall 
 forfeit the sum of $100. 
 
 Sec. 102. And be it further enacted. That the 
 Commissioner of Internal Revenue be, and is hereby 
 'authorized to sell to and suunly Collectors Deoutr 
 
 
22 
 
 CoUectors, Postmasters, stationers, or any other 
 persons, at his discretion, with adhesive stamps or 
 stamped paper, vellum, or parchment, as herein pro- 
 vided 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 ag- 
 gregate amount of such stamps, as aforesaid, the 
 sum of not exceeding five per centum as commission 
 to • the Collectors, Postmasters, stationers, or other 
 purchasers; but the cost of any paper, vellum, or 
 archment shall be added to the amount, after de- 
 noting the allowance of per centum as aforesaid: 
 Provided, That no commission shall be allowed on 
 any sum or sums so sold or supplied of less amount 
 than $50. And provided further. That any proprie- 
 tor or proprietors of articles named in schedule C, 
 who shall furnish his or their own die or design for 
 stamps, to be used especially for his or their own 
 proprietary articles, shall be allowed the following 
 discounts, namely; On amounts purchased at one 
 time of not less than $50 nor more than $500, five 
 per centum; on amounts over $500, ten per centum. 
 The Commissioner of Internal Revenue may from 
 time to time make regulations for the allowance of 
 such of the stamps issued under the provisions of 
 this act as may have been spoiled or rendered useless 
 or unfit for the purpose 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 allowance 
 ^all 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. 
 
 Sec. 103. And be it further enacted, That 
 it shall be lawful for any person to present to the 
 Commissioner of Inland Revenue any instrument, 
 and require his opinion whether or not the same is 
 chargeable with any duty; and if the said Commis- 
 sioner shall be of opinion that such instrument is not 
 chargeable with any stamp duty, it shall be lawful 
 for him, and he is hereby required, to impress there- 
 on a particular stamp, to be provided for that pur- 
 ose, with such word or words or device thereon as 
 e shall judge proper, which shall signify and de- 
 note that such instrument is not chargeable with 
 gany stamp duty; and every such instrument upon 
 which the said stamp shall be impressed shall be 
 deemed to be not so chargeable, and shall be received 
 in evidence in all courts of law or equity, notwith- 
 standing any objections made to the same, as being 
 charged with stamp duty, and not stamped to denote 
 the same. 
 
 Sec. 104. And be it further enacted, That 
 on and after the date on which this act shall take 
 effect, no telegraph com^ny or its agent or em- 
 ployee shall receive from any person or transmit to 
 any person any dispatch or message without an ad- 
 hesive stamp, denoting the duty imposed by this 
 act, being affixed to a copy thereof, or having 
 the same stamped thereupon, and in default thereof 
 shall incur a penalty of $10: Provided, that only 
 one stamp shall be required, whether sent through 
 one or more companies. 
 
 Sec. 105. And be it further enacted. That 
 on and after the date on which this act shall take 
 effect, no express company or its agent or employee 
 shall receive for transportation from aoy 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 duties, and in default thereof 
 shall incur a penalty of $10: Provided, That but one 
 stamped receipt or stamp shall be required for each 
 shipment from one party to another party at the 
 same time, whether such shipment consists of one or 
 more packages: And provided, also, that no stamped 
 receipts or stamp shall be required for any bale, bun- 
 dle, box, article, or package transported for the 
 Government, nor for such bales, bundles, boxes, or 
 packages as are transported by such companies 
 without cnarge thereon. 
 
 Seo 106. And be^ further enacted, That 
 all the provisions of this act relating to dies, 
 stamps, adhesive stamps, and stamp duties, shall ex* 
 tend to and include (except where manifestly inap- 
 plicable) all the articles or objects enumerated in 
 schedule marked C, subject to stamp duties, and ap- 
 ply to the provisions in relation thereto. 
 
 Sec. 107. And be it further enacted, That on and 
 after the 1st day of August, 1862, no person or persons, 
 firms, companies, or corporations shall make, pre- 
 pare and sell, or remove for consumption or sale, 
 drugs, medicines, preparations, compositions, arti- 
 cles, or things, including perfumery, cosmetics, and 
 playing-cards, upon which a duty is imposed by this 
 act, as enumerated and mentioned in schedule C,i 
 without affixing thereto an adhesive stamp or label 
 denoting the duty before mentioned, and in default 
 thereof shall incur a penalty of $10: Provided, 
 That nothing herein 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, in- 
 cluding homeopathic and eclectic, or in any pharma- 
 ceutical journal now issued by any incorporated col- 
 lege of pharmacy, and not sold or offered for sale, or 
 advertised under any other name, form, or guise 
 than that under which they may be severally denom- 
 inated and laid down in said pharmacopoeias, dis- 
 pensatories, text-books, 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 pre- 
 scription of any physician or surgeon. 
 
 Sec. 108. And' be it further enacted. That 
 every manufacturer or maker of any of the arti- 
 cles mr sale mentioned in schedule C, after the same 
 shall have been so made, and the particulars herein- 
 before required as to stamps have been complied 
 with, who shall take off, remove, or detach, or cause 
 or permit, or suffer to be taken off, or removed or 
 detached, any stamp, or who shall use any stamp, or 
 any wrapper or cover to which any stamp is affixed, 
 to cover any other article or 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, re- 
 spectively, in respect of which any offense shall be 
 committed, be subject to a penalty of $50, to be re- • 
 covered, together with the costs thereupon accruing, 
 and every such article or commodity as aforesaia 
 shall be forfeited. 
 
 Sec. 109. And be it further enacted, That 
 every maker or manufacturer of any of the arti- 
 cles or commodities mentioned in schedule C, as 
 aforesaid, who shall sell, send out, remove, or de- 
 liver any article or commodity, manufactured as 
 aforesaid, before the duty thereon shall have been 
 fully paid, by fixing 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 bo 
 subject to a penalty of $100, together with 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 intended for exportation, bo 
 manufactured and sold, or removed without having 
 stamps affixed thereto, and without being charged 
 with duty, as aforesaid; and every manufacturer or 
 maker of any article, as aforesaid, intended for ex- 
 portation, shall give such bonds and be subject to 
 such rules and regulations to protect the revenue 
 against fraud as may be from time to time prescribed 
 by the Secretary of thb Treasury, 
 
 Sec. 110. And be It further enacted. That 
 every manufacturer or maker of any of the arti- 
 cles or commodities, as aforesaid, or his chief work- 
 man, agent, or superintendent, shall at the end of 
 each and every month make and sign a declaration 
 in Writing that no such article or commodity, as 
 aforesaid,' has, during such preceding month, or time 
 
23 
 
 when the ket declaration was made, been removed, 
 carried, or sent, or caused, or sujBered, or known to 
 have been removed, carried, or sent from the premi- 
 ses of such manufacturer or maker, other than such 
 as have been duly taken account of and charged 
 with the stamp duty, on pain of such manufacturer 
 or maker forfeiting for every refusal or neglect to 
 make such declaration, $100; and if any such manu- 
 facturer or maker, or his chief workman, agent, or 
 superintendent, shall make any false or untrue decla- 
 ration, such manufacturer or maker, or chief work- 
 man, agent or superintendent, making the same, 
 shall forfeit $500. 
 
 Schedule B. 
 
 duties. 
 
 Agreement or contract, other th those specified in this 
 schedule; any appraisement of value or amage, or for any 
 other purpose ; for every sheet or piece of paper upon which 
 either of the same shall be written, 5 cents duty. 
 
 Bank check, draft, or order for the payment of any snm of 
 money exceeding $20 drawn upon any bank, trust company, 
 or other person or persons, companies, or corporations, at sight 
 n on demand, two cents. 
 
 Bill of exchange (inland), draft, or order for the pay- 
 ment of any sum of money exceeding $20 and not 
 exceeding $100, otherwise than on sight or on demand, 
 or any promissory note, except bank notes issued for cir- 
 cnlation, for a sum exceeding $20 and not exceeding $100. 
 five cents ; exceeding $100 and not exceeding $200, 10 cents ; 
 exceeding $200 and net exceeding $350, 15 cents; exceeding 
 $350 and not exceeding $500, 20 cents; exceeding $500 and 
 not exceeding $750, 30 cents; exceeding $750 and not exceed- 
 ing $1,000, 40 cents; exceeding $1,000 and not exceeding 
 ■»1, 500, 60 cents ; exceeding $1,500 and not exceeding $2,500, 
 $1; exceeding $2,500 and not exceeding $5,000. $1 50; and 
 for every $2,500 or part of $2,500 ia excess of $5,000, $1. 
 
 Bill of exchange (foreign), or letter of credit drawn in, hut 
 payable ont of the United States, if drawn singly, or other- 
 wise than in a set of three or more, according to the custom of 
 merchants and bankers, shall pay the same rates of duty as in- 
 land 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 $150, or the equivalent thereof 
 in any foreign cnrrency in which such bill may be expressed, 
 according to the standard of value fixed by the United States, 
 3 cents ; above $150 and not above $250, 5 cents ; above $250 
 and not above $500, 10 cents; above $500 and not above 
 $1,000 15 cents ; above $1,000 and not above $1,500, 20 cents ; 
 above $1,500 and not above $2,250. 30 cents; above $2,250 
 and not above $3,500, 50 cents; above $3,500 and not above 
 $6,000, 70 cents; above $5,000 andnot above $7,500, $1; and 
 ^r every $2,500 or parts thereof in excess of $7,500, 30 cents. 
 ' Bill of lading or receipt (other than charter party) for any 
 goods, merchandise, or effects, to he exported from a port or 
 place in the United States to any foreign port or place, 10 
 cents. 
 
 Express — For every receipt or stamp issued or nsed by 
 any express company, or carrier, or person whose oc- 
 cupation it is to act as such, for all boxes, bales, packages 
 or bundles, for the transportation of which such company, 
 carrier or person, shall receive a compensation of not over 25 
 cents, 1 cent. 
 
 When such compensation exceeds the snm of 25 cents, and 
 not over $1, 2 cents. 
 
 When one or more packages are sent to the same address at 
 the same time, and the compensation exceed $1, 5 cents. 
 
 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 dne execution or performance of the duties 
 of any office, and to account for money received by virtue 
 thereof, 50 cents. 
 
 Bond of any description other than such as are required in 
 legal proceedings, and such as are not otherwise charged in 
 this schedule, 25 cents. 
 
 Certificate of stock in an incorporated company, 25 cents. 
 
 Certificate of profits, or any certificate or memorandum 
 showing an interest in the property or accumulations of any 
 incorporated company, if for a sum not less than $10 and not 
 exceeding $50, 10 cents. 
 
 For a snm „ exceeding $50, 25 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, 25 cents. 
 
 Certificate of deposit of any sum of money in any hank or 
 trust company, or with any banker or person acting as such — 
 
 If for a snm not exceeding $100, 2 cents. 
 
 • For a snm exceeding $100, 5 cents. 
 
 Certificate of any other description than those specified, 10 
 •ents. 
 
 Charter Party— Contract or agreement for the charter of any 
 •hip or vessel, or steamer, or any letter memorandum, or other 
 writing between the captain, master or owner, or person act- 
 ing as agent of any ship or vessel, or steamer, and any other 
 person or persons for or relating to the charter of such -«hlp or 
 vessel, or steamer, if the registered tunnage of such ^’'ip or 
 vessel, or steamer, does not exceed 300 tuns, $3. 
 
 Exceeding 300 tuns, and not exceeding 600 tuns, $5. 
 
 Exceeding 600 tuns, $10. 
 
 Contract — Brokers note, or memorandum of sale of any 
 goods or merchandise, stocks, bonds, exchange, notes of hand, 
 real estate, or property of any kind or description issued by 
 brokers or persons acting as such, 10 cents. 
 
 Conveyance — Deed, instrument, or writing, whereby any 
 lands, tenements, or other realty sold shall be granted, (leased,) 
 assigned, transferred, or otherwise conveyed to, or vested in, 
 the purchaser or purchasers, or any other person or persons by 
 
 bis, her, or their direction, when the consideration or valuetx- 
 ceeds $100, and does not exceed $500, .50 cents; exceeding 
 $500, and not exceeding $1,000, $1; exceeding $1,000, and 
 not exceeding $2,500, $2; exceeding $2,500, and not exceed- 
 ing $5,000, $5; exceeding $5,000, and not exceeding $10,000, 
 |10: exceeding $10,00, and not exceeding $20,000, $20; and for every 
 additional $10,000 or fractional part thereof, in excess of $20,0o0, $20. 
 
 Dispatch, Telegraphic— Any dispatch or message, the charge for which 
 for the first ten words does not exceed 20 cents, 1 cent. 
 
 When the charge for the first ten words exceeds 20 cents, 3 cents. 
 
 Entry of any goods, wares, or merchandise at the Custom Hons^ 
 either lor consumption or warehousing, not exceeding $100 in value, 
 cents. 
 
 Exceeding $100, and not exceeding $500 in value, ,60 cents. 
 
 Exceeding $500 in value, $1. 
 
 Entry for the withdrawal of any goods or merchandise from bonded, 
 warehouse, 60 cents. 
 
 Insurance, Life — Policy of insurance, or other Instrument by whatever 
 name the same shall he called, whereby any insurance shall be made 
 upon any life or lives— When the amount insured shall not exceed $1,000, 
 
 S5 cents. Exceeding $1,000, and not exceeding $5,000, 60 cents. Exceed- 
 ing $5,000, $1. 
 
 Insurance, Marine, Inland, and Eire — Each policy of insurance, or 
 other instrument, by whatever name the same shall he called , by which 
 insurance shall be made or renewed, upon property of any description, 
 whether against perils by the sea or by fire, or any other peril of any kinm 
 made by any insurance company, or its agents, or by any other company 
 or person, 26 cents. 
 
 Lease, agreement, memorandnm, or contract for the hire, 
 nse, or rent of any land, tenement, or portion tiicreof— li for 
 a period of time not exceeding three years, 50 cents. 
 
 If for a period exceeding threo years, $1. 
 
 Manifest for Custom-House entry or clearance of the cargfc 
 of any ship, vessel, or steamer for a foreign port— If the regis* 
 tered tunnage of such ship, vessel or steamer does not exceed 
 300 tuns, $1. 
 
 Exceeding 300 tuns, and not exceeding 600 tuns, $3. 
 
 Exceeding 600 tnns, $5. 
 
 Mortgage of lands, estate, or property, real or personal, her- 
 itable or movable whatsoever, where the same shall he made 
 as a security for the payment of any definite and certain snm 
 of money lent at the time or previously due and owing or for- 
 borne to be paid, being payable ; also any conveyance of any 
 lands, estate, or property whatsoever, in tmst to be sold o* 
 otherwise converted into money, which shall be intended 
 only as security, and shall he redeemable before the sale or 
 other disposal thereof, either by express stipulation or other- 
 wise ; or anyr personal bond given as security for the payment 
 of any definite or certain sum of money exceeding $100, and 
 not exceeding $500, 50 cents. 
 
 Exceeding $500, andnot exceeding $1,000, $1. 
 
 Exceeding $1,000, and not exceeding $2,500, $2. 
 
 Exceeding $2,500, and not exceeding $5,000. $5. 
 
 Exceeding $5,000, and not exceeding $10,000, $10. 
 
 Exceeding $10,000, and not exceeding $20,000, $15. 
 
 And for every additional $10,000, or fractional part thereof 
 in excess of $20,000, $10. 
 
 Passage Ticket— By any vessel from a port in the United 
 States to a foreign port, if less than $30, 50 cents. 
 
 Exceeding $30, $1. 
 
 Power of Attorney for the) sale or transfer of any stoek, 
 bonds, or scrip, or for the collection of any dividends or inter- 
 est thereon, 25 cents. 
 
 Power of Attorney or proxy for voting at any election foa|||b 
 officers of any incorporated company or society, except reU-^ 
 gions, charitable, or literary societies, or public cemeteries^ 
 
 10 cents. 
 
 Power of Attorney to receive or collect rent, 25 cents. 
 
 Power of Attorney to sell and convey real estate, or to rent 
 or lease the same, or to perf6rm any and aU other acts not 
 hereinbefore specified, $1. 
 
 Probate of Will, or Letters of Administration— Where thf 
 estate and effects for or in respect of which such probate ol 
 letters of administration applied for shall be sworn or declared 
 not to exceed the value of $2,500. 50 cents. 
 
 To exceed $2,500 and not exceeding $5,000, $1. 
 
 To exceed $5,000 and not exceeding $20,000, $2. 
 
 To exceed $20,000 and not exceeding $50,000, $5. 
 
 To exceed $50,000 and not exceeding $100,000, $10. 
 Exceeding $100,000 andnot exceeding $150,000, $20. 
 
 And for every additional $50,000 or fractional part thereof 
 $ 10 .' 
 
 Protest-i-Upon the protest of every note, hill of exchange, 
 acceptance, check or draft, or any marine protest, whether 
 rotested by a notary public or by any other officer who may 
 e authorized by the law of any State or States to make such 
 protest, 25 cents. 
 
 Warehouse Receipt, for any goods, merchandise, or prop- 
 erty of any kind held on storage in any puhUc or pri 
 vate warehouse or yard, 25 cents. 
 
 Legal Documents — Writ or other original process by which 
 any suit is commenced in any court of record, either law or 
 equity, 50 cents ; provided that no writ, summons, or other 
 process issued by a Justice of the Peace, or issued in any 
 criminal suits commenced by the Unitod States or any State, 
 shall be subject to the payment of stamp duties; and pro- 
 vided, further, that the stamp duties imposed by the forego- 
 ing schedule B, on manifests, bills of lading, and passage tick- 
 ets, shall not apply to steamboats or other vessels plying be- 
 tween ports of the United States and ports in British North 
 America. 
 
 Schedule C- 
 
 Medicines or Preparations — For and upon eve^ packet, 
 box, bottle, pot, phial, or other inclosi^re containing pills, 
 powders, tinctures, troches, or lozenges, sirups, cor iais, bit- 
 ters, anodynes, tonics, plasters, liniments, salves, ointments, 
 pastes, drops, waters, essences, spirits, oils, or other prepara- 
 tions or compositions whatsoever, made or sold, or removed 
 for consumption and sale, by any person or persons whatever, 
 wherein the person making or preparing the same has, or 
 claims to have, any private forntala or occult secret -n: art for 
 
24 
 
 Jlie making or preparing the same, or which are prepared, ut- 
 tered, vended, or exposed for sale under any letters patent, or 
 held out or recommended to the public by the makers, vend* 
 eis, 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 inclosure, 
 with its contents, shall not exceed, at the retail price or value, 
 the sum of 25 cents, Ic. 
 
 Where such packet, box, bottle, pot, phial, or other in- 
 elosure, with its contents, shall exceed the retail price or 
 value of 25 cents, and not exceed the retail price or value of 
 60 cents, 2c. 
 
 Where such packet, box, bottle, pot, phial, or other in« 
 eloBure, with its contents, shall exceed the retail price or 
 value of 50 cents, and shall not exceed the retail price or 
 value of 75 cents, 3c. 
 
 When such packet, box, bottle, pot, phial, or other in* 
 eloBure. with its contents, shall exceed the retail price or 
 value of seventy-five cents, and shall not exceed the retail 
 price or value of $1, 4c. 
 
 When such packet, box, bottle, pot, phial, or other in- 
 •losure, with its contents, shall exceed the retail price or 
 value of $1, for each and every 50 cents or fractional part 
 thereof over and above $1, as before mentioned, an ad* 
 ^tional 2c. 
 
 Perfumery and Cosmetics— For and upon every packet, box, 
 bottle, pot, phial, or other inclesure, containing any essence, 
 extract, toilet water, cosmetic, hair oil, pomade, hairdressing, 
 hair restorative, hair dye, tooth wash, dentrifice, tooth paste^ 
 aromatic, cachous, or any similar articles, by whatsoever 
 name the same heretofore have been, now are, or may here- 
 after be called, known, or distinguished, used or applied, or to 
 be used or applied as perfumes or applications to the hair, 
 mouth, or skin, made, prepared, and sold or removed for con- 
 sumption and sale in the United States, where such packet, 
 box, bottle, pot, phial, or ether inclosure, with its contents, 
 shall not exceed at the retail price of value the sum of 25 
 aents, Ic. 
 
 Where such packet, box, bottle, pot, phial, or other inclos- 
 tSre, with its contents, shall exceed the retail price or value 
 af 25 cents, and shall not exceed the retail price or value of 50 
 «ents, 2 cents. 
 
 where such packet, box, bottle, pot, phial, or other inclos* 
 nre, with its contents, shall exceed the retail price or value of 
 60 cents, and shall not exceed the retail price or value of 75 
 Vonts, 3 cents. 
 
 where such packet, box, bottle, pot, phial, or other inclos- 
 nre, with its contents, shall exceed the retail price or value 
 of 75 cents, and shall not exceed the retail price or value of 
 Ibl, 4 cents. 
 
 Where such packet, box, bottle, pot, phial, or other inclos* 
 Sre, with its contenFs, shall exceed the retail price or value of 
 m, for each and every 50 cents or fractional part thereof over 
 and above the $1, as before mentioned, an additional 2 cents. 
 
 Playing Cards — For and upon every pack of whatever num- 
 ber, when the price per pack does not exceed 18 cents, 1 cent ; 
 over 18 cents, and not exceeding 25 cents per pack, 2 cents ; 
 over 25 and not exceeding 30 cents per pack, 3 cents ; over 
 80 and not exceeding 36 cents per pack, 4 cents ; over 36 cents 
 per pack 5 cents. 
 
 ^liegacies and DistribntiTe Shares of Personal 
 Property. 
 
 Sec. 111. And be it farther enacted, That 
 any person or persons having in charge or trnst, 
 as administrators, executors, or trustees of any lega- 
 eies^or distributive shares arising from personal prop- 
 erty, as aforesaid, shall exceed the sum of $1,000 in 
 actual value, passing from any person who may die af- 
 ter the passage of this act possessed of such property, 
 wther 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 bar- 
 gainor, to any person or persons, or to any body or 
 bodies politic or corporate, in trust or otherwise, 
 ehall be, and hereby are, made subject to duty or tax, 
 to he paid to the United States, as follows, that is to 
 say: 
 
 First : Where the person or persons entitled to 
 any beneficial interest in such property shall be the 
 lineal issue or lineal ancestor, brother or sister, to 
 the person who died possessed of such property, as 
 aforesaid, at and after the rate of 75 cents for each 
 and every hundred dollars of the clear value of such 
 interest in such property. 
 
 Second : Where the person or persons entitled to 
 any beneficial interest in such property shall be a 
 descendant of a brother or sister of the person who 
 died possessed, as aforesaid, at and after the rate of 
 50 for each, and every hundred dollars of the clear 
 ▼alue of such interest. 
 
 Third : Where the person or persons entitled to 
 any beneficial interest in such property shall be a 
 brother or sister of the father or mother, or a 
 descendant of a brother or sister of the father or 
 mother of the person wno died possessed, as afore- 
 
 said, at and after the rate of $3 for each and every 
 hundred dollars of the clear value of such interest. 
 
 Fourth : Where the person or persons entitled to 
 any beneficial interest in such property shall he a 
 brother or sister of the grandfather or grandmother, 
 or a descendant of the brother or sister of the grand- 
 father or grandmother of the person who died pos- 
 sessed, as aforesaid, at and after |the rate ol $4 for 
 each and every hundred dollars of the clear value of 
 Buch interest. 
 
 Fifth : Where the person or persons entitled to 
 any beneficial interest in such property shall he in 
 any other degree of collateral consanguinity than is 
 hereinbefore stated, or shall he a stranger in blood 
 to the person who died possessed, as aforesaid, or 
 shall be a body politic or corporate, at and after the 
 rat© of $5 for each and every $100 of the clear value 
 of such interest: Provided, That all legacies or prop- 
 erty 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 &om tax or 
 duty. 
 
 Sec. 112. And be it farther enacted, That tl\e tax 
 or duty aforesaid shall be a lien and char&re upon the 
 property of every person who may die, as afore- 
 said, until the same shall he fully paid to and dis- 
 charged by the United States; and every executor, 
 administrator, or other person who may take the 
 harden or trnst of administration upon such property 
 shall, after taking such burden or trust, and before 
 paying or distributing any portion thereof to the leg- 
 atees or any parties entitled to beneficial interest 
 therein, pay to the Collector or Deputy Collector of 
 the district the amount of the duty or tax, as afore- 
 said, and shall also make and render to the Assistant 
 Assessor of the district a schedule, list, or statement 
 of the amount of such property, together with the 
 amount of duty which has accrued or should accrue 
 thereon, verified by his oath or affirmation, to he ad% 
 ministered and certified thereon by some magistrate 
 or officer having lawful power to administer such 
 oaths, in such form and manner as may he prescribed 
 by the Commissioner of Internal Eevenne, which 
 schedule, list, or statement shall contain the names 
 of each and every person entitled to any beneficial 
 interest therein, together with the clear value of 
 such interest, which schedule, list, or statement shall 
 he by him delivered to such Collector; and upon 
 such payment and delivery of such schedule, list, or 
 statement, said Collector or Deputy Collector shall 
 grant to such person paying such duty or tax a re- 
 ceipt or receipts for the same in duplicate, which 
 shall be prepared as hereinafter provided; such 
 receipt or receipts, duly signed and delivered by such 
 Collector or Deputy Collector, shall be sufficient evi- 
 dence to entitle the person who paid such duty or 
 tax as having taken the burden or trust of admmis- 
 tering such property or personal estate to be allowed 
 for such payment by the person or petsons 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 tribunal which, 
 by the laws of any State or Territory, is or may he 
 empowered to decide upon and settle the accounts of 
 executors and administrators; and, in case such per- 
 son who has taken the burden or trust of administer- 
 ing upon any such property, or personal 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 statement ol 
 such legacies, property, or personal estate, under 
 oath, as aforesaid, or shall deliver to said Collector 
 or Deputy-Collector a false schedule or statement ol 
 such legacies, property personal estate, or give the 
 names and relationship of tbe persons entitled 
 beneficial interests therein untruly, or shall not truly 
 and correctly set forth and state therein the clear 
 value of such beneficial interest; or where no ad- 
 ministration upon such property or personal estate 
 shall have been granted or allowed^ under existing 
 laws, the proper officer of tbe United States shall 
 commence such proceedings in law or equity before 
 any Court of the United States as may be proper and 
 necessary to enforce and realize the lien or charge 
 
25 
 
 upon finch property or personal estate, or any pan 
 thereof, for' which sach tax or duty has not been truly 
 and justly paid. Under such proceedings the rate of 
 duty or tax enforaed shall be the highest rate im* 
 posed or assefised 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, o>ahy portion of the same, to be 
 sold upon the judgment or decree of euch 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 persons as shall estab- 
 lish 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 
 •uch judgment or decree, executed by the officer 
 lawfully charged with carrying the same into effect, 
 shall vest in the purcnase thereof all title of the 
 delinquent to the property or personal estate sold 
 under and by virtue of such judgment or decree, and 
 ■hall release every other portion of such preperty or 
 personal estate from the lien or charge thereon 
 created by this act. And every person or persons, 
 who shall have in hi* possession, charge, or custody, 
 any record, file, or paper containing or supposed to 
 contain any information concerning such property or 
 personal estate, as aforesaid, passing from any person 
 who may die, as aforesaid, shall exhibit the same at 
 the request of the Collector of the revenue, his 
 deputy, or agent, and to any law officer of the United 
 States, in the performance of his duty under this act, 
 bis deputy or agent, who may desire to examine the 
 flame; and if any such person, having in his possea- 
 ■esflion, 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 |500; and in case of any delinquency in 
 making the shedule, list, or statement, or in the pay- 
 ment 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 
 thifi act; Provided, In all legal controversies where 
 ■uch deed or title shall be the subject of judicial in- 
 ▼estigation 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 Govern- 
 ment. 
 
 Sic. 113. And be it farther enacted. That when- 
 ever, by this act, any license, duty, or tax of any 
 description has been imposed on any corporate body, 
 or property of any incorporated company, it shall 
 be lawful for the Commissioner of Internal Eevenue 
 to prescribe and determine in what district such tax 
 ■hall be assessed and collected, and to what officer 
 thereof the official notices required in that behalf 
 fihaU be given, and of whom payment of such tax 
 ■hall be demanded. 
 
 Sec. 114. And be it farther enacted. That all* ar- 
 ticles upon which duties are imposed by the provis- 
 ions of this act, which shall be found in the posses- 
 sion of any person or persons for the purpose of be- 
 ing sold by such person or persons in fraud thereof, 
 and with the design to avoid payment of said duties, 
 may he seized by any collector or deputy collector 
 who shall have reason to belie v^e that the same are 
 possessed for the purpose aforesaid, and the same 
 ■hall be forfeited to the United States. And the pro- 
 ceedings to enforce said forfeiture shall be in the na- 
 ture of a proceeding in rem in the Circuit or District 
 Court of the United States for the district where 
 ■nch seizure is made, or in any other court of com- 
 petent jurisdiction. And any person who shall have 
 in his possession any such articles for the purpose of 
 ■elling the same with the design of avoiding pay- 
 ment of the duties imposed thereon by this act, shall 
 bf hable to a penalty of $100, to be recovered as 
 hereinbefore provided. 
 
 Appropriation* 
 
 Sec. 115. And be it further enacted. That 
 the pay of the assessors, assistant-assessors, col- 
 
 lectors, 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 regula- 
 tions as the Commissioner of Internal Revenue, 
 under the direction of the Secretary of the Treasury, 
 shall prescribe ; and for the purpose of paying the 
 Ccmmissioner of Internal Revenue and clerks, 
 procuring dies, stamps, adhesive stamps, paper,* 
 printing forms and regulations, advertising, and any 
 other expenses of carrying this act into effect, the 
 sum of $500,000 shall be, and hereby is, appropriated, 
 or 80 much thereof as may be necessary. 
 
 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 
 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 Com- 
 missioner of Internal Revenue, under the direction of 
 the Secretary of the Treasury, and the same shall be 
 paid by the warrant of the Secreta^^ of the Treas- 
 ury on the Treasurer of the United States out 
 of any money arising from internal duties not other- 
 wise appropriated: Provided, That no aUowanee 
 or drawback shall be made or had far any 
 amount claimed or due less than $20, anything in 
 this act to the contrary notwithstanding. And, Pro- 
 vided further, That any certificate of drawback for 
 goods exported issued in pursuance of this act, may, 
 under such regulations as shall be prescribed by the 
 Secretary of the Treasury he received by the col- 
 lector or his deputy in payment of duties under this 
 act; and the Secretary of the Treasury may make 
 such regulations with regard to the form of said cer- 
 tificates, and the issuing thereof as in his judgment 
 may be necessary. And provided further, That in 
 computing the allowance or drawback upon articled 
 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 ar- 
 ticles, a drawback of five mills per pound upon suck 
 articles, in all cases where the duty imposed by thi^ 
 act upon the cotton used in the manufacture thereof 
 has been previously paid; the amount of said al- 
 lowance to be ascertained in such manner as may he 
 prescribed by the Commissioner of Internal Rev- 
 enue, under the direction of the Secreta,ry of the 
 Treasury. 
 
 Sec. 117. And be it further enacted. That 
 if any person or persons shall fraudulently claim 
 or seek to obtain an allowance or drawback on 
 goods, wares, or merchandise, on which no internal 
 duty shall have been paid, or shall fraudulently 
 claim any greater allowance or drawback than the 
 duty actually paid, as aforesaid, such person or per- 
 sons shaU forfeit triple the amount wrongfully or 
 fraudulently claimed or sought to he obtained, or the 
 sum of $500, at the election of the Secretary of the 
 Treasury, to he recovered as in other cases of forfeife* 
 nre provided for in the general provisions of this 
 act. 
 
 Sec. 118. And be it further enacted. That 
 the sum of $60,000, appropriated to complete the 
 capitol in New-Mexico, by the second section of an 
 act of Congress approved June 25, 1860, and the sum 
 of $50,000, appropriated for miliary roads in New- 
 Mexico, by act of Congress, approved March 2, 1861, 
 be, and the same are hereby credited to the Territory 
 of New-Mexico in payment of the direct annual tax 
 of $62,648 levied upon said Territory under the 
 eighth section of an act of Congress approved 
 August 5, 1861, to be taken up on account of said 
 direct tax under said act, as the same may fall due 
 to the United States from said Territory. 
 
 8ic. 119. And he 'it farther enacted, That 
 
26 
 
 so much of an act entitled, “ An Act to provide 
 increased revenues from imports, to pay interest on 
 the public debt, and for other purposes,” approved 
 August 5, 1861, as imposes a direct tax of $20,000,000 
 on the United States, shall be held to authorize 
 the levy and collection of one tax to that amount. 
 And no other tax shall be levied under and by vir- 
 . tne thereof until the first day of April, 1865, when 
 the same shall be in full force and virtue. 
 
 Noth. — The United States Internal Revenue Act, passed 
 at the Second Session of the XXXVIIth Congress, was con- 
 siderably changed by an Amendatory Act, passed March 3, 
 1863. In the succeeding pages, the latter law is given exactly 
 as it passed Congress, and, in addition, an alphabetical table 
 of the rates of duty imposed by both laws. This table, 
 therefore, shows the rates as they now stand. 
 
 THG Al^ENDATORlT ACT. 
 
 AN ACT to amend an act entitled “An act to provide inter- 
 nal revenue to support the Government and pay interest 
 on the pubHc debt,” approved July 1, 1862, and for other 
 purposes. 
 
 Be it enacted, hy the Senate and House of Repre- 
 sentatives of the United States of America in Con- 
 gress assembled, That “An act to provide internal 
 revenue to support the Government and pay interest 
 on the public debt,” approved July 1, 1862, be, and 
 the same hereby is, amended as hereinafter set forth, 
 namely: 
 
 That wherever any written notice, or other in* 
 strument in writing, is required, the same shall be 
 lawful if written or partly written and printed. 
 
 That section 11 be and hereby is amended so as to 
 authorize Assistant Asses sors to perform any duties 
 therein imposed upon Assessors. 
 
 That section 19 be so amended that the Deputy 
 Collector, as well as the Collector, may perform all 
 the duties required of the said 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 persons, if any they have, written 
 or printed, and said notice shall state the amount of 
 duty or tax for which such persons are liable, in- 
 clumng the 10 per centum additional, as provided for 
 in said section, demanding payment of the same; 
 ^ and with respect to all such duties or taxes as are 
 not included in the annual Ksts as provided for in 
 said section, and all taxes and duties the collection 
 of which is not otherwise provided for in said act, 
 it shall be the duty of each Collector, in person or 
 by deputy, to demand payment therefor, in the man- 
 ner provided, within ten days from and after the 
 expiration of the time within which such duty or 
 tax should have been paid; and any copy of 
 distraint shall be left at the dwelling or usual place 
 of business of the owner or possessor of the prop- 
 erty distrained; Provided, That such special demand 
 shall not be necessary in respect to taxes assessed 
 by section 77 of said act. 
 
 That section 28 be and hereby is amended by 
 striking out the words “ forfeit and pay the sum of 
 $500,” and inserting in lieu thereof “upon convic- 
 tion thereof by a court of competent jurisdiction, 
 forfeit and pay the sum of $500, or be imprisoned 
 for a term not exceeding two years, at the discretion 
 of the court.” 
 
 That section 43 be amended by striking out the 
 following words: “ and any person who shall use 
 any cask or package so marked, for the purpose of 
 selling spirits of a quality different from that so in- 
 spected, shall be subject "to a like penalty for each 
 cask or package so used,” and 'inserting in lieu 
 thereof “ and any person who shall fraudulently 
 use any cask or package so marked 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.” 
 
 That section 44 be and hereby is amended, by 
 striking out the words “to be contiguous to such 
 distillery.” 
 
 That section 55 be and hereby is amended, by in- 
 serting after the words “ shall not be paid at the 
 time of rendering the account of the same as herein 
 required,” the words “ or at the time when they 
 shall have become payable.” 
 
 liicenses. 
 
 That section 64 be and hereby is so amended, 
 “ That no license shall be required of an attorney 
 having taken out a license aseuch in consequence of 
 being employed to purchase, rent, or sell real estate, 
 or to collect rent thereon for others in the ordinary 
 course of business;” in paragraph number 16, by in- 
 serting after the word "“taverns” the words “or 
 eating-houses;” by adding to paragraph number 
 28 the following words: “Nor shall apothecaries 
 who have taken out a license as such be required to 
 take out a license as retail dealers in liquors in con- 
 sequence of selling alcohol;” and in paragraph num- 
 ber 29, by inserting after tUe word “ merchandise,” 
 “ or who shall manufacture by hand or machinery, 
 for any other person or persons, goods, wares, or 
 merchandise.” 
 
 That section 64 be and hereby is further amended 
 by adding, at the end thereof, the following para- 
 graphs: 
 
 “ 34. Architects and civil engineers shall pay $10 
 for each license. Every person whose business it is 
 to plan, design or superintend the construction of 
 buildings or ships, or of roads or bridges, or canals 
 or railroads, shall be regarded as an architect and 
 civil engineer under this act : Provided, That this 
 shall not include a practical carpenter who labors 
 on a building. 
 
 “ 35. Builders and contractors shall pay $25 for 
 each license. Every person whose business it is to 
 construct buildings, op ships, or bridges, or canals, 
 or railroads, by contract," shall be regarded as a 
 builder and contractor under this act: Provided, 
 That no license shall be required from ai^ person 
 whose building contracts do not exceed $2,500 in 
 any one year. 
 
 “36. Stallions and jacks, owners of, shall pay 
 $10 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 shail contain a 
 brief description of the animal, its age, and place or 
 places where used or to be used: Provided, That 
 all accounts, notes, or demands, for the use of any 
 such horse or jack without a license, as aforesaid, 
 shall be invalid and of no force in any court of law 
 or equity 
 
 “ 37. Lottery ticket dealers shall ^ pay $1,000 for 
 each license. Every person, association, firm, or 
 corporation who shall make, sell, or offer to sell lot- 
 tery tickets or fractional parts thereof, or any token, 
 certificate, or device representing or intended to 
 represent a lottery ticket or any fractional part 
 thereof, or any policy of numbers in any lottery, 
 or shall manage any lottery or prepare schemes of 
 lotteries, or superintend the drawing of any lottery, 
 shall be deemed a lottery ticket dealer under this 
 act. 
 
 “ 38. Insurance agents shall pny $10 for each li- 
 cense. Any person who shall act as agent of any 
 fire, marine, life, mutual, or other insurance com- 
 pany, or companies, shall be regarded as an insur- 
 ance agent under this act: Provided, That no license 
 shall be required of any insurance agent or broker 
 whose receipts, as such agent, are less than the sum 
 of $600 in any one year. 
 
 “ 39. Butchers shall pay $10 for each license. 
 Every person whose business it is to sell butchers’ 
 meat at retail shall be regarded as a butcher under 
 this act: Provided, That no butcher having taken 
 out a license, and paid $10 therefor, shall be required 
 to take out a license as retail dealer on account of 
 selling other articles at the same store, stall, or 
 premises: Provided, further. That butchers who re- 
 tail butchers’ meat exclusively from a carter wag#n, 
 by themselves or agents, shall be required to pay $5 
 only lor each license, any existing law to the con- 
 trary notwithstanding, and having taken out a 
 license therelor shall not be required to take out a 
 license as a peddler for retailing butchers’ meat, aa 
 
27 
 
 aforesaid: and Provided, further, That no license 
 shall be reqnired of a butcher whose annual sales do 
 not exceed ^1,000. 
 
 “ 40. Eetail dealers shall pay $10 for each license. 
 Every person whose business or occupation it is to 
 sell or offer for sale any ^oods, wares, or merchan- 
 dise of foreign or domestic production, not including 
 wines, spirituous or malt liquors, but not excluding 
 drugs, medicines, cigars, snuff, or tobacco, and 
 whose annual sales exceed $1,000, and do not exceed 
 $25,000, shall be regarded as a retail dealer under 
 this act. 
 
 “ 41. Wholesale dealers, whose annual sales do 
 not exceed $50,000, shall pay $25 for each license; 
 if exceeding $50,000 and not exceeding $100,000, 
 shall pay $50 for each license ; exceeding $100,000 
 and not exceeding $250,000, shall pay $100 for each 
 license; exceeding $250,000 and not exceeding 
 $500,000, shall pay $200 for each license; ’exceeding 
 $500,000 and not exceeding $1,000,000, shall pay 
 $300 for each license ; exceeding $1,000,000 and not 
 exceeding $2,000,000, shall pay $500 for each license; 
 exceeding $2,000,000, shall pay $250 for every 
 $1,000,000 in excess of $2,000,000, in addition to the 
 $500. Every person shall be regarded as a whole- 
 sale dealer under this act whose business or occupa- 
 tion it is to sell or offer to sell any goods, wares or 
 merchandise of foreign or domestic production, not 
 including distilled spirits, fermented liquors, or 
 wines, but not excluding, drugs, medicines, cigars, 
 snuff, or tobacco, whose annual sales exceed 
 $25,000; and the license required by any wholesale 
 dealer shall not be for a less amount than his sales 
 for the previous year, unless he has made or pro- 
 poses to make some change in his business that will 
 obviously reduce the amount of his annual sales; 
 nor shall any license as wholesale dealer allow any 
 such person to act as a commercial broker: Pro- 
 vided, That any license understated may be again 
 assessed. 
 
 “ 42. Wholesale dealers in liquors shall pay for 
 each license the amount required in this act for 
 license to wholesale dealers. Every person other 
 than the distiller or brewer who shall sell or offer 
 for sale any distilled spirits, fermented liquors, and 
 wines of all kinds, in quantities of more than three 
 gallons at one time, or whose annual sales shall 
 exceed $25,000, shall take out a license as a whole- 
 sale dealer in bquors. 
 
 “43. Eetail dealers in liquors shall pay $20 for 
 each license. Every person other than a ^stiller 
 or brewer who shail sell or offer for sale any dis- 
 tilled spirits, fermented liquors, or wine of any 
 description, in quantities of threo gallons or less, 
 and whose annual sales do not exceed $25,000, 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 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 
 remises, and no person licensed to keep an eating- 
 ouse 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 be- 
 cause of any tobacco or cigars furnished in the usual 
 course of business as a keeper of a hotel, inn, tavern 
 or eating-house.” 
 
 Manufactures, Articles, &c. 
 
 That section 75 be and hereby is amended, by in- 
 serting after the words, Provided, That white 
 lead, oxide of zinc, and sulphate of barytes,” the 
 words, “and paints and painters' colors ” ; by in- 
 serting before the words, “on lard oil,” and at- 
 tached to the next preceding sentence, as follows, 
 “ and all duties or taxes on coal mined, and delivered 
 by coal operators at the mines on contracts made 
 prior to July 1, 1862, shall be paid by the purchaser 
 thereof,” by striking out the following words, “ on 
 sugar, refined, whether loaf, lump, granulated, or 
 pulver.zed, two mills per pound ; on sugar, refined, 
 or made from molasses, sirup of molasses, melado, 
 or concentrated melado, two mills per pound,” and 
 inaertiog m lieu thereof as follows, “ sugar refiners 
 
 ( 
 
 shall pay 1 J per cent on the gross amount of the 
 sales of all the products of their manufactories; 
 Provided, That every person shall be regarded as a 
 sugar refiner under this act whoso business it is to 
 advance the quality and value of sugar by melting 
 and recrystallization, or by liquoring, claying, of 
 other washing process, or by any other chemical or 
 mechanical means, or who shall advance the quality 
 or value of molasses and concentrated molasseB 
 melado or concentrated melado, by boiling or other 
 process ” ; and by inserting therein, in lieu of any 
 other duties, or rates of duty, on the articles herein- 
 after enumerated in this section, or provisions exist- 
 ing in relation thereto, the following; 
 
 “ On marine engines, 3 per centum ad valorem. 
 
 “ On rivets, exceeding one-fourth of one inch in 
 diameter, nuts, wrought, railroad chairs, bolts, and 
 horseshoes, $2 per tun: Provided, That where a 
 duty upon the iron from which said articles shall 
 have been made has been actually paid, an addi- 
 tional duty only shall be paid of 50 cents per tun. 
 
 “ On rolled brass, copper, and yellow sheathing 
 metal, in rods or sheets, 1 per centum ad valorem. 
 
 “ On sails, tents, shades, awnings, and bags, made 
 of cotton, flax, or hemp, or part of either, or other 
 materials, 3 per centum ad valorem : Provided, That 
 the sewing' of sails, tents, shades, awnings, 
 carpets, and bags, the materials whereof be- 
 longed to the employer, shall be exempt from duty, 
 where the cloth or material from which they are 
 made was imported, or has been subject to and paid 
 a duty. 
 
 “ On tobacco, cavendish, plug, twist, fine-cut, and 
 manufactured of aU descriptions (not including snuff, 
 cigars, and smoking-tobacco, prepared with all the 
 stems in or made exclusively of stems), 15 cents per 
 pound. 
 
 “ On smoking-tobacco prepared with all the stems 
 in, and on smoking-tobacco made exclusively of 
 stems, 5 cents per pound. 
 
 “ On snuff manufactured of tobacco, on (or) stems, 
 or of any substitute of tobacco, ground, dry, or 
 damp, of all descriptions, 20 cents per pound. 
 
 “ On mineral or medicinal waters, or waters from 
 springs impregnated 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 and shoemakers, milliners and 
 dressmakers, making clothing or articles of dress for 
 men’s, women’s, or children’s wear, to order as cus- 
 tom work, and not for sale generally, shall, to the 
 amount of $1,000, be exempt from duty, and for any 
 excess beyond the amount of $1,000 shall pay a duty 
 of one per centum ad valorem. 
 
 “ On umbrellas and parasols, made of cotton, silk, 
 or other material, three per centum ad valorem. 
 
 “On all ships, barks, brigs, schooners, sloops, 
 sailboats, steamboats (not including the engine), 
 canal boats, and all other vessels or water craft 
 hereafter built, made, or constructed, two per cent. 
 
 “ On sugar-candy and all confectionery made 
 wholly or in part of sugar, valued at 14 cents per 
 pound or less, two cents per pound; when valued at 
 exceeding 14 cents and not exeeeding 40 cents per 
 pound, three cents per pound; when valued at ex- 
 ceeding 40 cents per pound, or when sold otherwise 
 than by the pound, five per centum ad valorem. 
 
 “ On all gold leaf fifteen cents per pack, contain- 
 ing not more than twenty books of twenty-fivei 
 leaves each.^ 
 
 “ On castings of iron, exceeding ten pounds in 
 weight for each casting, not otherwise provided for 
 in this act, or in the act to which this act is an 
 amendment, $1 50 per tun: 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 move- 
 ments when sold without being cased, 3 per centum 
 ad valorem.” 
 
 That section 77 be aijd hereby is amended, by re- 
 quiring the taxes provided for in that section to be 
 levied, collected, and paid annually, by any person 
 or persons owning, possessing, or keeping any car- 
 
28 
 
 Tiage, yacht, plate, or billiard-table; by inserting 
 in the first paragraph of Schedule A, after the words 
 “ kept for use,” the words “ for hire or for passen- 
 gers;” and by exempting from duty plate belonging 
 to rellgiuos societies. 
 
 Slaughtered Cattle. 
 
 That section 78 be and hereby is amended, by re- 
 ducing the duty so that on horned cattle slaughtered 
 the duty shall* be 20 cents per head, on sheep and 
 lambs slaughtered the duty shall be 3 cents per 
 head, and on hogs slaughtered, exceeding 100 pounds 
 in weight, without regard to age, 6 cents each, and 
 no duty shall be charged on hogs slaughtered of less 
 weight; and the cattle, hogs, and sheep slaughtered 
 by any person for his or her own consumption, not 
 exceeding six of each, shall be exempt from duty. 
 
 O-eneral Amendments. 
 
 That section 91 be amended by strildng out the 
 word “ gas” wherever it occurs, and by striking 
 out the words “ or on any articles manufactured” 
 after the word ” advertisements.” 
 
 That section 93 be amended so that in case of 
 neglect or refusal to make the returns referred to 
 in said section, the proceedings thereafter for the as- 
 sessment and collection of the duty shall be in the 
 same manner as provided for in other cases of 
 neglect. 
 
 That section 99 be amended by striking out the 
 words ” ninety three” preceding the words “ of this 
 act,” and inserting “ 98.” 
 
 That section 102 be and hereby is amended by 
 striking out the words ” thereupon allow and de- 
 duct from,” and inserting in lieu thereof the words 
 “ allow upon;” by striking out the words “added 
 to the amount, after deducting the allowance of 
 TOP centum as aforesaid, "and inserting in lieu thereof 
 tne words “ paid by the purchaser of such stamped 
 paper, vellum, or parchment;" and by striking out 
 the word “ discount,” and inserting in lieu thereof 
 the word “ commission.” 
 
 That section 112 be and hereby is amended by in- 
 serting 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.” 
 
 Stamp Duties. 
 
 Sec. 2. And be it further enacted^ That on and 
 after the first day of May, 1863, 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 persons as entitled or to be en- 
 titled in any lottery, lottery scheme, or game of 
 hazard or chance to be drawn, to any prize or share 
 or part of a prize, or any sum or* part or share 
 of any sum of money, or other article of value, or 
 any fractional part thereof, without affixing thereto 
 an adhesive stamp or stamps denoting the duty im- 
 posed by this act, and in default thereof shall incur 
 a penalty of $50 for each and every such offense; and 
 no prize or part of a prize drawn to or by any ticket, 
 or fractional part thereof, token, certificate, or de- 
 vice 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 num- 
 bers, shall be demanded or recovered by any legal 
 proceedings or otherwise, without the ticket or 
 fractional part thereof, or policy of numbers, token, 
 certificate, or device, shall have been duly stamped 
 at the time of the making sale or delivery or dis- 
 posal thereof: Provided, That in addition to all 
 other penalties and forfeitures now imposed by 
 law for the evasion of stamp-duties, any person 
 who shall purchase, obtain, or receive 
 
 any lottery ticket, or iractional part thereof, or 
 any token, certificate, or device represent- 
 ing or intended to represent a lottery ticket or frac- 
 tional part thereof, or any policy of numbers, with- 
 out first having thereon the stamp imposed by this 
 act, may recover from the person of whom the same 
 was purchased, obtained or received, at any time 
 
 within three years thereafter, before any court of 
 competent jurisdiction, a sum equal to twice the 
 amount paid for such ticket or fractional part there- 
 of, token, certificate or device, or staked or invested 
 in or upon any policy of numbers as aforesaia, 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 tick- 
 ets, policies of numbers in lotteries, tokens, certifi- 
 cates or devices in any form, representing the holder 
 or any person or persons as entitled, or to be enti- 
 tled, in any lottery, scheme, or game of hazard or 
 chance, hereafter to be drawn, to any prize or por- 
 tion of a prize, or sum of money, or share 
 thereof, or other article of value, or any 
 portion ^r share thereof, when such ticket, 
 fractional part of a ticket, policy of numbers, 
 token, certificate or device shall not exceed $1 in the 
 amount risked, or in the retail price thereof, 50 
 cents; when such ticket, fractional part of a ticket, 
 policy, token, certificate, or device shall exceed $1 
 in the amount risked, or in the retail price thereof, 
 then for each and every dollar, or fractional part 
 thereof, over and above $1, as before mentioned, an 
 additional 50 cents: Provided, however. That no 
 stamp duty herein provided for shall be construed 
 to authorize any lottery, or the sale of 
 any lottery tickets, tokens, or certificates, rep- 
 resenting shares or fractional parts of shares 
 therein, within any State or Territory of the 
 United States in which lotteries or the sale of lottery 
 tickets is or shall be specially prohibited by the laws 
 thereof; or in violation of the 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 li- 
 cense for State purposes, on any sale of lottery tick- 
 ets on which a duty is required to be paid by this 
 act.” 
 
 Sec, 3. And be it further enacted, That any per- 
 son or persons, firm, company, or corporation’ who 
 shall issue tickets or contracts of insurance against 
 fatal or non-fatal injury to persons while travelifig 
 by land or water, shall pay a duty of one per centum 
 on the gross amount of all the receipts for such in- 
 Buranee, and shall be subject to all the'provisions and 
 regulations of existing law applicable thereto, in 
 relation to insurance companies ; Provided, That no 
 stamp duty shall be required upon tickets or con- 
 tracts of insurance, as aforesaid, when limited to 
 fatal or non-fatal injury to persons while traveling. 
 
 Sec. 4. And be it further enacted. That all con- 
 tracts for tbe purchase or sale of gold or silver coin, 
 or bullion, and all contracts for the loan of money 
 or currency, secured by pledge or deposit or other 
 disposition of gold or silver coin of the United 
 States, if to be performed after a period exceeding 
 three days, shall be in writing or printed, and signed 
 by the parties or their agents or attorneys; and 
 shall have one or more adhesive stamps, as provided 
 in tbe 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, shall be renewed or in any 
 way extended, for any time whatever, said loan, 
 pledge, or deposit, shall be subject to the duty im- 
 posed on loans exceeding three days. And no loan 
 of currency or money on the security of gold or sil- 
 ver coin of the United States as aforesaid, or of any 
 certificate or other evidence of deposit payable in 
 gold or silver coin, shall be made exceeding in 
 amount the par value of the coin pledged or depos- 
 ited as security; and any such loan so made or at- 
 tempted to be made shall be utterly void; Provided, 
 That if gold or silver coin be loaned at its par value, 
 it shall be subject only to the duty iniposed on other 
 loans; Provided, however, That nothing herein con- 
 tained shall apply to any transaction by or with the 
 Government of the United States. 
 
 Sec. 5. And be it further eaacfed!, That all con- 
 tracts, loans, or sales of gold and silver coin and 
 bullion, not made in accordance with this act, shall 
 
29 
 
 be wholly aud absolutely yoid; and, 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, 
 bnng 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. 
 
 Sec. 6. And be it further enacted, section 
 110 be and hereby is amended as follows: "Any 
 memorandum, check, receipt, or other written or 
 printed evidence of an amount of money to be paid 
 on demand, or at a time designated, shaU be consid- 
 ered 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 ex- 
 ceeding $20, otherwise than at sight or on demand, 
 and any promissory note shall (in lieu of the duties 
 prescribed in Schedule B) have a stamp or stamps 
 affixed thereon denoting a duty, upon every sum of 
 $200 or any fractional part thereof, if payable on de- 
 mand or at any time not exceeding thirty-three days 
 including the grace from the date or sight, of one 
 cent. 
 
 If payable at any time not less than thirty-three 
 days as aforesaid, and not exceeding sixty-three 
 days, including the grace, from date or sight, of 2 
 cents. 
 
 If payable at any time not less than sixty-three 
 days, as aforesaid, and not exceeding ninety-three 
 days, including the grace, from date or sight, of 3 
 cents. 
 
 If payable at any time not less than ninety-three 
 days, as aforesaid, and not exceeding four months 
 from date, or sight and grace, of 4 cents. 
 
 If payable at any time not less than four months, 
 as aforesaid, and not exceeding six months from date 
 or sight and grace, of 6 cents. 
 
 If payable at any time exceeding six months from 
 date or sight and grace, of 10 cents. 
 
 And that Schedule B, following section 110, be 
 and is hereby further amended, so that the stamp 
 duty on certificates of any other description than 
 those specified in said schedule, in lieu of 10 cents 
 as therein prescribed, shall be 5 cents. 
 
 On passage tickets by any vessel from a port of 
 the United States to a foreign port, costing $30 or 
 less, 50 cents. 
 
 On any power of attorney for the sale or transfer 
 of any scrip or certificate of profits or memorandum, 
 showing an interest in the profits or accumulations 
 of any corporation or association, if for a sum not 
 exceeding $50, 10 cents. 
 
 On any policy of insurance or other instrument, 
 by _ whatever name the same shall be called, by 
 which insurance shall be made or renewed upon 
 property of any description, whether against perils 
 by sea or by fire, or other peril of any kind, made 
 by any insurance company or its agents, or by any 
 other company or person in which the premium or 
 assessment shall not exceed $10, 10 cents. 
 
 On any bill of sale by which any ship or vessel, 
 or any part thereof, shall be conveyed to or vested 
 in any other person or persons when the considera- 
 tion shall not exceed $500, there shall be affixed a 
 stamp or stamps denoting a duty of 25 cents. 
 
 If the consideration exceeds $500 and does not ex- 
 ceed $1,000, the duty shall be 50 cents. 
 
 If the consideration exceeds $1,000, for each and 
 every additional amount of $1,000, or any fractional 
 part thereof, in excess of $1,000, the duty in addi- 
 tion shall be 50 cents. 
 
 On each and every assignment or transfer of a 
 mortgage, lease, or policy of insurance, a stamp 
 duty shall be paid eq[ual to that imposed on tho orig- 
 inal instrument. 
 
 Any power of attorney, conveyance, or document 
 of any kind made, or purporting to be made in any 
 foreign country to be used in the United States shall 
 pay the same duty as is rec[uired 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 whom it is to be used, shall, before 
 
 using the same, affix thereon the stamp or stamps in- 
 dicating the duty required. * 
 
 Any mortgage or personal bond for the payment of 
 money, or as secunty for the payment of any defi- 
 nite or certain sum of money, in lieu of tho duties 
 imposed as prescribed in Schedule B following tho 
 noth section, shall have a stamp or stamps affixed 
 thereon denoting a duty upon every sum of $200, or 
 any fractional part thereof, of 10 cents. 
 
 No conveyance, deed, mortgage, or writing, 
 whereby any lands, tenements, realty, or other 
 property shall be sold, granted, assigned, or other- 
 wise conveyed, or shall be made as security for the 
 payment of any sum of money, shall be required to 
 pay a stamp duty of more than the sum of $1,000, 
 anything to the contrary notwithstanding. 
 
 No stamp duty shall be required on powers of at- 
 torney or any other paper relating to applications for 
 bounties, arrearages of pay, 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 a'<- 
 toiney accompanying a bond or note, when 
 such bond or note shall have affixed there- 
 to the stamp or stamps denoting the duty re- 
 qmred; and "whenever any bond or note shall 
 he secured by a mortgage, but one stamp duty sball 
 be required to be placed on such papers; Provided^ 
 That the stamp duty placed thereon is the highest 
 rate required for said instruments, or either of them; 
 nor on certificates of the measurement or weight of 
 animals, wood, coal, or other articles, nor on deposit 
 notes to mutual insurance companies for insurance 
 upon which policies subject to stamp duties have 
 been or are to be issued; nor on any certificate of 
 the record of a deed or other instrument in writing, 
 or of tho acknowledgement or proof thereof by at- 
 testing witnesses. 
 
 The duty or stamp required for transportation by 
 express companies and others is hereby repealed, and 
 such transportation shall be exempt from stamp 
 duty. 
 
 That the stamp duty on a contract or agreement 
 fof the charter of any ship, or vessel, or steamer, as 
 now provided for in Schedule B, or any letter, mem- 
 orandum, 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 hun- 
 dred and fifty tuns, shall be $1. 
 
 Exceeding one hundred and fifty tuns and not ex- 
 ceeding three hundred tuns, $3. 
 
 Exceeding three hundred tuns and not exceeding 
 six hundred tuns, $5. 
 
 Exceeding six hundred tuns, $10, 
 
 Sec. 7. And be it further enacted, That the Com- 
 missioner of Internal Revenue be and is hereby 
 authorized to prescribe such method for the cancella- 
 tion of stamps as a substitute for or in addition to 
 the method now prescribed by law as he may deem 
 expedient and effectual. And he is further author- 
 ized in his discretion to make the application of such 
 method imperative upon the manufacturers of pro- 
 prietary articles, and upon stamps of a nominal val- 
 ue exceeding twenty-five cents each. 
 
 Dividends, Receipts, &c. 
 
 Sbc, 8. And be it further enacted, That on and 
 after tho passage of this act, any person or persons 
 owning or possessing, or having the care or manage- 
 ment of any canal company or canal navigation or 
 slack-water corporation, or turnpike companies, be- 
 ing 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 he stipulated to be 
 paid, or coupons representing the interest, shall be 
 or shall have been issued to be paid, and all divi- 
 dends in scrip or money, or sums of money there- 
 after declared due or payable to stockholders of any 
 canal navigation, or slack-water or turnpike com- 
 
 S , as part of the earnings, profits, or gains of 
 2 ompanies, shall be subject to and pay a duty 
 of three uer centum on the amount of all such inter- 
 
30 
 
 «8t, or coupons, or difidends, whenever the same 
 shall be paid; and said canal companies, or canal 
 navigation or slack- water corporations, or turcpike 
 companies, or any person or persons owning, pos- 
 sessing, or having the care or management of any 
 canal company, or canal navigation or slack- water 
 corporation, or turnpike company, are hereby au- 
 thorized 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 
 payable, as aforesaid, the said duty or sum of three 
 per centum ; and the duties deducted, as aforesaid, 
 and certified by the president or other proper officer 
 of said company or 'corporation, shall be a receipt 
 and discharge, according to the amount thereof, of 
 said canal companies, or canal navigation or slack- 
 water corporations, or turnpike companies, and the 
 owners, possessors, and agents thereof, on dividends 
 and on bonds or other evidences of their indebted- 
 ness upon which interest or coupons are payable, 
 holden by any person or party whatsover, and a list 
 or return shall be made and rendered within thirty 
 days after the time fixed when said interest or cou- 
 pons or dividends become due or payable, and as 
 often as every six months, to the Commissioner of 
 Internal Eevenue, which shall contain a true and 
 faithful account of the duties received and charge- 
 able, as aforesaid, during the lime when such duties 
 have accrued or should accrue, and remaining unac- 
 counted for; and there shall be annexed to every 
 such list or return a declaration, under oath or af- 
 firmation, 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, or navigation and slack-wa- 
 ter 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 ac- 
 counted for; and for any default in me making or 
 rendering of such list or return, with the declara- 
 tion annexed, as aforesaid, the person or persons 
 owning, possessing, or having the care or_ manage- 
 ment oi such canal company, or canal navigation or 
 slackwater corporation, or turnpike companies, mak- 
 ing such default, shall forfeit, as a penalty, the sam 
 of $533; 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 
 he made according to the general provisions of the 
 act to wnich this act is an amendment. 
 
 Sec. 9. And be it further enacted^ That any per- 
 son or persons, firms, companies, or corporations, 
 owning or possessing, or having the care or manage- 
 ment of any ferry-boat or vessel used as a ferry- 
 boat propelled by steam or horse-power, in lieu of 
 the duties now imposed by law, shall be subject to 
 pay a duty of one and one half of one per centum 
 upon the gross receipts of such ferry-boat; and the 
 return and payment thereof snail be made in the 
 manner presciibed in the act to which this act is an 
 amendment. 
 
 Sec. 10. And be it further enacted, That on and 
 after the 1st day of April, eighteen hundred and six- 
 ty-three, any person cr persons, firms, companies or 
 eorporatioDs carrying on or doing an express busi- 
 ness shall, in licu of the tax and stamp duties im- 
 posed by existing laws, be subject to and pay a duty 
 of two per centum on the gross amount of all the 
 receipts of such express butiness, and shall be sub- 
 ject to the same provisions, rules and penalties as are 
 prescribed in section £0 of the act to which this is 
 an amendment, for the persons, firms, companies or 
 corporaiions owning or possessing, or baviag the 
 management of railroads, steamboats and lerry- 
 hoats; aud all acts or parts of acts inconsistent here- 
 with are hereby repealed. 
 
 Sec. 11. And be it further enacted, That in esti- 
 mating the annual gains, profit or income of any per- 
 son, under the act to which this act is an amendment, 
 the amount actually paid by such person for the rent 
 of the dwelling house or estate on which he resides 
 shall bo first deducted fiom the gains, profit or in- 
 come of such person. 
 
 Sec. 12. And be it further enacted. That no duty 
 shall be required to be assessed or collected on beer, 
 lager beer, ale, or porter, brewed or manufactured, 
 or on coal illuminating oil, refined, produced by the 
 distillation of coal, asph^tum, shale, peat, petro- 
 leum, or rock oil, distilled spirits, cotton, or woollen 
 fabrics, when brewed, manufactured, or distilled 
 prior to the first day of September, 1862, whether 
 the same was removed for consumption or sale or not, 
 when the ovvner, agent or superintendent of the brew- 
 ery or premises in which such articles as aforesaid 
 were made, manufactured, produced, or distilled, shall 
 famish 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 distil- 
 lation of coal, asphaltum, shale, peat, petroleum, or 
 rock oil, distilled spirits, cotton, or woollen fabrics, 
 was actually brewed, manufactured, produced, or 
 distilled prior to the first day of September, 1862, as 
 aforesaid: Provided, That, in addition to the frac- 
 tional parts of a barrel allowed in section 50 of the 
 act to which this act is an amendment, fractional 
 parts of a barrel may be thirds and sixths, when the 
 quantity therein contained is not greater than such 
 fractional part represents: Provided further. That 
 from and after the passage of this act, and until the 
 first day of April, 1864, there shall be paid on ail 
 beer, lager beer, ale, porter, and other similar fer- 
 mented liquors, by whatever name such liquors may 
 be called, a duty only of 60 cents for each and every 
 barrel containing not more than 31 gallons, and at a 
 like rate for any other quantity or for fractional 
 parts of a barrel: And provided, further. That the 
 Commissioiier of Internal Revenue is authorized to 
 make rules providing for deductions on account of 
 leakage, from the quantity of spirituous liquors sub- 
 ject to taxation, under the act to which this act is 
 an amendment, not exceeding 5 ner centum of the 
 amount removed for sale; and said deductions shall 
 be so adjusted in the different parts of the United 
 States as to be proportioned, as nearly as practica- 
 ble, to the distances over which the manufacturer 
 usually transports said liquors for wholesale 
 thereof; and the owner of the aforesaid liquors 
 shall he charged with and pay the expense of ascer- 
 taining the leakage. 
 
 Sec. 13. And be it further enacted. That any 
 brewer of ale, beer, lager beer, porter,, or other malt 
 liquors, shall be required to render accounts and 
 make returns on the first day of each and every 
 month, and no oftener. And no brewer of ale, beer, 
 lager beer, porter, or other malt liquors shall here- 
 after 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 pul into the 
 mash-tub by him or his agent or superintendent for 
 the purpose of producing malt liquors, any law to 
 the contrary notwithstanding. 
 
 Sec. 14. And be it further enacted. That every in- 
 corporated bank, or other bank legally authorized to 
 issue notes as circulation, which shall neglect or 
 omit to make dividends or additions to its surplus or 
 contingent funds as often as once in six months, 
 shall, m lieu thereof, make returns, under oath, to 
 the Commissioner of Internal Revenue, on the first 
 days of January and July in each year, or within 
 thirty days thereafter, of the amount of profits 
 which have accrued or been earned and received by 
 said bank during the six months next preceding said 
 first days of January and July; and at the lime of 
 making such returns, shall pay to the Commissioner 
 of Internal Revenue a duty of three per cent on 
 such profits, and shall bo subject to the provisions of 
 the 82d section of the act to which this is an addi- 
 tion: Provided, That the return for the 1st of Jan- 
 uary, 1863, shall be made within thirty days alter 
 the passage of this act. 
 
 Creneral Provisions. 
 
 Sec. 15. And be it further enacted,. That the 
 several assessors shall, on the first Monday of May 
 next, and on the first Monuay of May in each suc- 
 ceeding year, direct and cause the several assistant 
 assesBors to proceed through every part of their re- 
 spective districts, and inquire alter aud concerning 
 
31 
 
 all persons being within the assessment districts 
 where they respectively reside, and liable to license 
 duty nnder the provisions of this act, or of the act 
 to which this is in addition, and assess such persons 
 as in sail 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 ratable proportion of 
 the whole amount of duty impossd for such license; 
 and each license so granted shall be dated on the 
 first day of the month in which it is issued: Pro- 
 vided, That any person, firm, or corporation that on 
 the first day of May next shall hold an unexpired 
 license, shall be assessed a ratable proportion for the 
 time between the expiration of the license and 
 the first day of May, 1864. 
 
 Sec. 16. And be it further enacted. That in any 
 collection district where, in the judgment of the Com- 
 missioner of Internal Revenue, the facilities for the 
 procurement and distribution of stamped vellum, 
 parchment or paper, and adhesive stamps, are or 
 shall be insuflS.cient, 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 pur- 
 chasing 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 vel- 
 lum, 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 dis- 
 trict 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, 
 whf- is hereby authorized to make such other 
 regulations, not inconsistent herewith, for the secu- 
 niy of the United States and the better accommoda- 
 tion of the public in relation to the matters herein- 
 before mentioned, as he may judge necessary and 
 expedient : Provided, That no instrument, document 
 orp'j'per made, signed or issued prior to the 1st day 
 of June, Anno jjomini 1863, without being duly 
 stamped, or having thereon an adhesive stamp to de- 
 note the duty imposed thereon, shall, for that cause, 
 be deemed invalid and of no efiect: And Provided, 
 That no instrument, document, writing or paper, re- 
 quired by law to be stamped, signed or issued, with- 
 out being daly stamped prior to the day aioresaid, or 
 any copy thereof, shall be admitted or used as evi- 
 dence in any Court until a legal stamp, or stamps, 
 denoting the amount of duty charged thereon, shall 
 have been affixed thereto or used thereon, and the 
 initials of the persons using or affixing the same, to- 
 gether with the date when the same is so used or 
 affixed, shall have been placed thereon by such per- 
 son. And the person desiring to use any such instru- 
 ment, document, writing or paper as evidence, or his 
 agent or attorney, is authorized in the presence of 
 the Court to stamp the same as heretofore provided 
 by law. 
 
 Sec. 17. And he %t further enacted. That, in ad- 
 dition to the compensation now allowed to collectors 
 for their seivicee, and that of their deputies, there 
 shall bo allowed their necessary and reasonable 
 charges for postage actually paid on letters and doc- 
 uments received or sent and exclusively relating to 
 official business; and in calculating the commissions 
 of Collectors of Internal Revenue in districts whence 
 distilled spirits are shipped to be sold in other dis- 
 tricts in parsnance of the provisions of the act to 
 which this act is an amendicebt; the amount of du- 
 ties due on the qaantiiy of spirits so shipped shall 
 be added to the principiil on which the commiesiona 
 of such collectors are calculated, and a corresoond- 
 ing 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 calcu- 
 lated: Provided, however, That the salary of no 
 collector shall exceed $10,000 in the aggregate, or 
 more than $5,000 exclusive of the expenses of ad- 
 miniatering the office. 
 
 Ssc. 18. And be it further enacted, That it shall 
 be the duty of the Com missioner of Internal Rev- 
 enue to pay over to the Treasurer of the United 
 States monthly, or offcener if required by the Secre- 
 tary of the Treasury, all public moneys 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 aU public moneys received or 
 paid out, or paid to the Treasurer of the United 
 States, exhibiting proper vouchers therefor, and the 
 same shall be received and examined by the Fifth 
 Auditor of the Treasury, who shall thereafter cer- 
 tify the balance, if any, and transmit the accounts, 
 with the vouchers and certificate, to the First Con- 
 troller for his decision thereon ; and the Commis- 
 sioner, 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 aod 
 the Controller, or either of them, the inspection of 
 moneys in his hands, and shall, prior to the enter- 
 ing upon the duties of his office, execute a bond, 
 with sufficient sureties, to be approved by the Secre- 
 tary of the Treasury and by the First Controller, 
 in a sum of not less than $100,000, payable to the 
 United .States, conditioned that said Commissioner 
 ehall faithfully perform the duties of his office ac- 
 cording to law, and shall justly and faithfully ac- 
 count for and pay over to the United States, in obe- 
 dience 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 ac- 
 count of all stamps, adhesive stamps, or vellum, 
 parchment, or paper bearing a stamp denoting any 
 duty thereon; which bond shall be filed in the office 
 of the First Controller of the Treasury, and such 
 Commissioner shall, from time to time, rensw, 
 strengthen, and increase his official bond as the Sec- 
 retary of the Treasury may direct. 
 
 Sec. 19. And be it further enacted, That the 
 President shall appoint in the Department of the 
 Treasury, by and with the advice and consent of the 
 Senate, a competent person, who shall be called the 
 Deputy Commissioner of Intercal Revenue with an 
 annual salary of $2,500, who shall be charged with 
 such duties in the Bureau of Internal Revenue as 
 may be prescribed by tbe Secretary of the Treasury, 
 or as may be required by law, and who shall act as 
 Commissioner of Internal Revenue in the absence of 
 that officer, and exercise the privilege of franking 
 all letters and documents pertaining to the office of 
 Internal Revenue. 
 
 Sec. 20. And be it further enacted. That the Sec- 
 retary of the Treasury may appoint not exceeefing 
 three revenue agents, whose duties shall be, under 
 the direction of the Secretary of the Treasury, to 
 aid in tue 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 $2,000 per 
 annum. The above salaries to be paid in the same 
 manner as are other expenses for collecting the 
 revenue. 
 
 Sec. 21. And be it further enacted. That the Presi- 
 deut of the United States be and he is hereby autho- 
 rized to appoint, by and with the advice and consent 
 of ttie Senate, a competent person, wbo shall be 
 called the cashier of internal duties, with a salary of 
 twenty -live hundred dollars, who shall have charge 
 of the moneys received in the office of the Com- 
 missioner 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 tlie Treasury; and belore entering upon His duties 
 as Cashier he shall give a bond witn sufficient sure- 
 ties, to be approved by the Secretary of ibe Treasury 
 and by the Solicitor, that he will fgnthiaUy accooat 
 
32 
 
 for all the moneys, or other articles of value, belong- 
 ing to the United States, which may come into bis 
 hands, and perform all the duties enjoined upon bis 
 office, according to law and regulations, as aforesaid; 
 which bond shall be deposited with the First Comp- 
 troller of the Treasury. 
 
 Sec. 22. And be it further enacted, That in lieu of 
 the pay allowed by law, the several assessors, from 
 the date of their appointment, shall be allowed and 
 paid a salary of _ $1,500 per annum, payable quarter- 
 ly, and in addition thereto, where the receipts of the 
 collection district shall exceed the sum of $200,000, 
 and shall not exceed the sum of $400,000 annually, 
 one-half of one per centum upon the excess of receipts 
 over $200,000; where the receipts of a collection dis- 
 trict shall exceed $400,000, and shall not exceed 
 $800,000, one-fourth of one per centum upon the ex- 
 cess of receipts over $400,000; where the receipts 
 shall exceed $800,000, one- tenth of one per centum 
 upon such excess; but the salary of no assessor shall 
 in any case exceed the sum of $3,000. And the sev- 
 eral assessors shall be allowed and paid the sums 
 actually Expended for office rent, not exceeding the 
 rate of” $500 per annum. The Commissioner of In- 
 ternal Eevenue, under the direction of the Secretary 
 of the Treasury, is authorized tp allow each assessor 
 such clerks as he may deem necessary for the proper 
 transaction of business, and to fix their compensation. 
 Such assessors shall also be allowed their'neceasary 
 and reasonable charges for postage actually paid on 
 letters and documents received or sent, and exclu- 
 sively relating to official business, and for stationei^ 
 and blank books used in the .execution of their 
 duties; and the compensation herein speoifie,d shall 
 be in full for all expenses not otherwise particularly 
 authorized. And assistant assessors shall, in addi- 
 tion to pay and charges allowed by law, also be al- 
 lowed their necessary and reasonable charges for 
 postage actually paid on letters and documents re- 
 ceived or sent, and exclusively relating to official 
 business: Provided, That the Secretaiy of the Treas- 
 ury shall be and he is hereby authorized to fix such 
 additional rates of compensation to be made to as- 
 sessors and assistant assessors in the States of Cali- 
 fornia and Oregon, and the Territories, as may ap- 
 pear to him to be just and equitable in consequence 
 of the greater cost of living and traveling in those 
 States and Territories, and as may, in his judgment, 
 be neeessary 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 Ter- 
 ritories, respectively. 
 
 Sec. 23. And be it further enacted, That Assist- 
 ant Assessors shall make out their accounts for pay 
 and charges allowed by law monthly, specifying 
 each item and including the date of each day of ser- 
 vice, and shall transmit the same to the Assessor of 
 the District, who shall thereupon examine the same, 
 and it 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 As- 
 sistant Assessor to the Collector of the District for 
 payment, who shall thereupon pay the same, and 
 When receipted by the Assistant Assessor be allowed 
 therefor upon presentation to the Commissioner of 
 Internal Revenue. Where any account so trans- 
 mitted to the Assessor shall be objected to, in whole 
 or in part, the Assistant Assessor may appeal to the 
 Commissioner of Internal Eevenue, whose decision 
 on the case shall be final; and should it appear at 
 any time that any Assessor has willfully and cor- 
 ruptly approved any account as aforesaid, allowing 
 any Assistant Assessor a sum larger than was due 
 according to law, it shall be the duty of the Com- 
 missioner of Internal Eevenue, upon proper proof 
 thereof, to deduct the sum so allowed from any pay 
 which may be due to such Assessor; or the Commis- 
 sioner as aforesaid may direct a suit to be brought in 
 any Court of competent jurisdiction against the As- 
 sessor or Assistant Assessor in default, for the re- 
 covery of the amount willfuEy and corruptly 
 allowed, as hereinbefore mentioned. 
 
 Sec. 24. And be it further enacted. That if any 
 person dr persons shall knowingly exercise or carry 
 
 on any trade or business, for the exercising or carry, 
 ing on of^ which trade or business a license is re- 
 quired, without taking out such license as is in that 
 behalf required, he, she, or they shall for every 
 such offense, upon conviction thereof, in lieu of or 
 in addition to other penalties now imposed by law, 
 at the discretion of the Court, be subject to imprison- 
 ment for a term not exceeding two years. 
 
 Sec. 25. And be it further enacted, That no auc- 
 tioneer shall be authorized, by virtue of his license 
 as such auctioneer, to sell any goods or other propJ 
 erty in any other district than that in which the li- 
 cense shall have been granted ; but lawyers, phy- 
 sicians, surgeons, or dentists, having taken out a 
 license as such, shall not be required to take out any 
 additional license in consequence of practicing their 
 profession within or beyond the limits of the district 
 where licensed. 
 
 Sec. 26. And be it further enacted, That, upon the 
 removal of any person or persons from the house or 
 remises at which he, she, or they were authorized 
 y license to exercise or carry on any trade or busi- 
 ness mentioned in such license, and authorized by 
 the act to which this act is an amendment, it shall 
 and may be lawful for the person or persona author- 
 ized to grant licenses to authorize and empower, by 
 indorsement on such license or otherwise, as the 
 Commissioner of Internal Eevenue shall direct, the 
 person or persons so removing, as aforesaid, to any 
 other place, to carry on the trade or business speci- 
 fied in such license at the place to which such jperson 
 or persons may have removed, for or during the 
 residue of the term for which such license was 
 originally granted, without taking out any fresh 
 license or payment of any additional duty or any 
 fee thereupon for the 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 per- 
 son who shall offer for sale, after the 30th of Septem- 
 ber, 1863, any of the articles named in Schedule C 
 of the act to which this act is an amendment, 
 whether the articles so offered are imported, or are 
 of foreign or domestic manufacture, shall be deemed 
 the manufacturer thereof, and subject to all the 
 duties, liabilities, and penalties in said act imposed 
 in regard to the sale of such articles without the use 
 of the proper stamp or stamps, as in said act is 
 required. 
 
 Sec. 28. And be it further enacted. That all medi- 
 cines, preparations, compositions, perfumery, and 
 cosmetics, intended for exportation, as provided for 
 in section 109 of the act to which this act is an 
 amendment, in order to be manufactured and sold or 
 removed, without being charged with duty, and 
 without having a stamp affixed thereto, may, under 
 such rules and regulations as the Secretary of the 
 Treasury may prescribe, be made and manufactured 
 in warehouses known and designated in Treasury 
 regulations as bonded warehouses, class two; Pro- 
 vided such manufacturer shall first give satisfactory 
 bonds to the Collector of Internal Eevenue for 
 the faithful observance of the rules and regula- 
 tions herein provided for, in amount not less than 
 half required by the regulations of the Secretary of 
 the Treasury from persons allowed bonded ware- 
 houses, class two. Such goods, when manufactured 
 in such warehouses, may be removed for exporta- 
 tion, under the direction of the revenue officer hav- 
 ing charge thereof, without beingcharged with duty, 
 and without having a stamp affixed thereto. Any 
 manufacturer of the articles aforesaid, or of any of 
 them, havjng 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 
 weU as the necessary materials, implements, pack- 
 ages, vessels, brands, and labels for the preparatjon, 
 putting up, and export of the said manufactured 
 articles; and every artido so used shall be exempt 
 
33 
 
 from stamp and excise duty. Articles and materials 
 BO to be used may be transferred from any bonded 
 ■warehouse in which, the same may be, under such 
 regulations as the Secretary of the Treasury may 
 prescribe, into any bonded warehouse, class two, in 
 which such manufacture may be conducted", and 
 may be used in such manufacture, and, when so used, 
 ehall be exempt from stamp and excise duty; and 
 the receipt of the officer of the revenue in charge 
 shall be received as a voucher for the manufacture 
 ^ such articles. Any materials imported into the 
 Umted States may, under such rules as the Secre- 
 tary of the Treasury may prescribe, and under the 
 direction of the proper officer of the customs, bo re- 
 moved in original packages from on shipboard, or 
 from the bonded warehouses in which the same may 
 be,^to the bonded warehouse, class two, in which 
 such manufacture may be carried on, for the pur- 
 pose 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 ex- 
 portation, under the direction of the proper officer 
 of the customshaving charge thereof, whose certifi- 
 cate, describing the articles by their marks, or other- 
 wise, the quantity, the date of importation, and 
 name of vessel, with such additional particulars as 
 may from time to time be required, shall be received 
 by the Collector of 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 super- 
 vision of an officer of the customs, and at the ex- 
 pense of the manufacturer. 
 
 Sec. 29. Andheil further enacted^ Ths.% spokes, 
 hubs, felloes, grindstones, coke, silver bullion rolled 
 or prepared for platers' use exclusively; materials 
 for the manufacture of hoop skirts exclusively, and 
 unfitted for other use (such as steel wire, rolled, 
 tempered or covered, cut tapes and small wares for 
 joming hoops together); spindles and castings of all 
 descriptions, where made exclusively for instruments, 
 articles or machinery upon which duties are assessed 
 and paid, shall be exempt from duty; and all goods, 
 wares and merchandise, and articles made or manu- 
 factured from materials which have been subject to, 
 and upon which internal duties have been actually 
 paid, or materials imported upon which duties have 
 been paid, or upon which no duties are imposed by 
 law, where the increased value of such goods, wares 
 and merchandise, and articles so made and manufac- 
 tured, shall not exceed the amount of 5 per centum 
 ad valorem, shall be and hereby are exempt from 
 uuty* 
 
 Sec. 30. And be it further enacted^ That on all 
 cloths of silk, cotton, or other material, dyed, 
 printed, bleached, manufactured, or prepared into 
 other fabrics, which were removed from the place 
 of manufacture, prior to the 1st of September, 1862, 
 or which have been or shall be imported, the duty 
 or tax of three per centum shall be assessed only 
 upon the increased value thereof: Provided, fur- 
 ther, That whenever the duty has been assessed, or 
 assessed and collected at the full value thereof upon 
 cloths of silk, cotton, or other material manufac- 
 tured and removed from the place of manufacture 
 prior to the 1st of September, 1862, or which were 
 imported prior to the passage of this act, and which 
 have been dyed, printed, bleached, manufactured, 
 or other wire prepared into other fabrics since the 
 said Ifet of September, 1862, the Commissioner of In- 
 ternal Eevenue, subject to the regulation of the 
 Secretary of ine Treaiury, shall be and he hereby is 
 authorized and directed to remit, refund, and pay 
 hack such proportion of said duties as were assessed 
 upon the Vblue of such cl jths before vhe same were 
 Bo djed, printed, bleached, manufactured, or otiier- 
 Wije prepared. 
 
 Sec. 31. And he it further enacted. That the 
 Commiesioncr of Internal Keveaue, subject to the 
 regulations of the Secretary of the Treasury, shall 
 be and Lereby is authorized to remit, refund, and 
 pay back all duties erroneously or illegally assessed 
 or collected, and all judgments or sums of money re- 
 covered m any court against any Collector or Dep- 
 
 uty Collector for any dutiea or licensea paid under 
 protest. 
 
 Sec. 32. And he it further enacted, That manu* 
 factures of lard oil, lubricating oil and linseed oil 
 Bhall be subject to the provisions of the act to which 
 this IS au amendment, relating to distillers of apirito- 
 ous liquors, and designed for the purpose of ascer- 
 taining tho quantity produced, so far as the same 
 lu the judgment of the Commissioner of Inter- 
 nal Eevenue, and under regulations to be pre- 
 scribed by him, be deemed necessary. 
 
 Sec. 33. And be it further enacted. That the pro- 
 yifiions of the act to which this act is an amendment, 
 in relation to retiirns by manufacturers and the pay- 
 ment and collection of duties ireon manufactured ar- 
 ticles, enumerated in section 75 of said act, shall be 
 and hereby are made applicable to the producers of 
 articles which are also mentioned in said Bection, 
 and' on which taxes are levied. 
 
 Sec. 34. And be it further enacted, That there 
 shall be designated by the Collector in every dis- 
 trict where the same may be necessary one or more 
 inspectors of manufactured tobacco, who shall take 
 an oath faithfully to perform their duties in such 
 form as the Commissioner of Internal Eevenue shall 
 prescribe, and who shall be entitled to receive such 
 fees as may be fixed and prescribed by said Commis- 
 Bioner. And all manufactured tobacco shall, before 
 the same is used or removed for consumption or sale, 
 be inspected and weighed by an inspector, desig- 
 n^ed 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 
 the contents of such package, wilffi 
 ree date of inspection and the name of the inspector. 
 Tne ftes 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 package of tobacco, and for any fraudulent 
 attempt to evade the duties on tobacco, so inspected, 
 by changing in any manner the package or the 
 marks thereon, _ shall be the same as are provided in 
 relation to distilled spirits by existing laws. That 
 manufactured tobacco may be removed from the 
 place of manufacture for the purpose of being ex- 
 ported, after the quantity and quality to be so re- 
 moved_ shall have been ascertamed by inspection, 
 according to the provisions of this act, unon 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 Eevenue, and in at least double the amount 
 of said duties, to export the said manufactured to- 
 bacco or pay the duties thereon within such time as 
 may be stated in the bond; and all the pro'visionff 
 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 ap- 
 plied to the exportation of tobacco in bond; Pro- 
 vided, hmoever. That nothing herein contained shall 
 be considered to apply to snuff, fine-cut tobacco, or 
 cigars. 
 
 Sec. 35. And be it further enacted. That the evi- 
 dence of exportation to entitle to benefit of draw- 
 back under the^ act to provide internal revenue to 
 which this act is an amendment, and the rules and 
 regulatiops pertaining thereto, shall be the same as 
 those which are now or may be required to entitle 
 the exporter to benefit of drawback under the acts 
 relating to drawbacks of duties on imports, with 
 such other rules and regulations as the Secretary of 
 the Treasury may prescribe; that the bureau in 
 charge of exports for the benefit of drawback uudor 
 the acts as aforesaid at the port of New-Tork (and at 
 such other ports as the Secretary of the ifaeasury 
 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 au- 
 tliority and receive the emoluments of a deputy of 
 the collector of customs; and that the said bureau 
 shall, under the direction of the collector of the cus- 
 toms, embrace the supervision of all exports entiiled 
 to remission of duties, or to drawback of duties paid, 
 
34 
 
 under the acts above mentioned; the ascertaining 
 and certifying such duties; the taking and cancella- 
 tion of required bonds; the charge of all export en- 
 try papers for benefit of drawback and officers’ 
 returns thereon, and of certificates in proof of the 
 landing of such exports abroad: Provided, That 
 nothing hereia contained shall be construed to change 
 or modify the existing mode of paying the draw- 
 backs and debentures allowed by the laws boforo 
 referred to. 
 
 Sec. 36. And be it further enacted. That the As- 
 sistant Treasurer of the United States at San Fran- 
 cisco is required, under such instructions as the Com- 
 missioner of Internal Revenue shall prescribe, 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. 
 
 Sec. 37. Andr be it further enacted. That this act, 
 except where 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 
 existing laws shall extend to and be in force, as modi- 
 fied, for the collection of the duties imposed by this 
 act, for the prosecution and punishment of all offen- 
 ses, and^ for the recovery, collection, distribution, 
 and remission of all fines, penalties and forfeitures, 
 as folly and effectually as if every regulation, pen- 
 alty, forfeiture, provision, clause, matter, and thing 
 to that effect, in the existing laws contained, had 
 been inserted in and re-enacted by this act. 
 
 Sec. 38. And be it further enacted. That from and 
 after the date when this act takes effect there shall 
 be an allowance or drawback on cordials and other 
 liquors manufactured wholly or in part of domestic 
 spirits, on which a duty shall have been paid equal 
 in amount to the duty paid on such spirits when'ex- 
 ^rted, 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 116 of the act 
 to which this is additional, and the same to be sub- 
 ject to all the provisions of said section applicable 
 thereto: Provided, That no such allowance shall bo 
 made unless the value of the spirits used in such 
 manufacture shall exceed one-half of the whole 
 value of the article manufactured as aforesaid. 
 
 ^ Approved, March 3, 1863. 
 
 AJLPBABSTlCAli BE€APlTlJl<ATIOPr. 
 
 Advertisements insetted in newspapers, magazines, 
 reviews, or any other publication, on gioss re- 
 ceipts for 3 per ct. 
 
 Do., all receipts for, to the amount of $1,000....... Exempt. 
 
 Do. do., by newspapers denied the use of the mails. 10 per ct. 
 Do. do., by papers whose circulation does not ex- 
 ceed 3,000 copies Exempt. 
 
 Agents, insurance (see “Insurance Agents”), for 
 
 Uconse $10 
 
 Agreements, for each sheet or p ieoe of paper on 
 
 j which written, stamp duty 5 cents. 
 
 I Agreements fqr 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. 
 
 Do. do., if for aperiod of time exceeding three years, 
 
 stamp duty $1 
 
 Alcohol, made or manufactured of spirits or mate- 
 rials upon which the duties imposed by this act 
 shall have been paid, is not to be considered a 
 manufacture. 
 
 Alo, per barrel of 31 gaUons, fractional parts of a 
 barrel to pay proportionately (see “Malt Li- 
 quors”). 
 
 Animal oils, per gallon. 2 cents. 
 
 Anodynes, each package of the retafi price or value 
 ot which does not exceed 25 cents, stamp duty. .. 1 cent. 
 Do., each package of, the retail price or value of 
 which exceeds 25 cents, and does not exceed 50 
 
 cents, stamp duty 2 cents. 
 
 Do., each package of, the retail price or value of 
 which exceeds 50 cents, and does not exceed 75 
 
 cents, #amp dnty 3 cents. 
 
 Do. do., exceeding 75 cents, and not exceeding $1. , 4 cents. 
 •Do., each package of, the retail price or value of 
 which exceeds $1, for each and every 50 cents, or 
 fractional pait thereof over and above $1, an ad- 
 ditional stamp duty of. 2 cents. 
 
 Apothecaries, under which term is included every 
 person who keeps a shop or building whero med- 
 icines are compounded or prepared according to 
 prescriptions of physicians, and sold. Wholesale 
 and retail dealers who have taken out a license 
 
 therefor, shall not be required to take out a li- 
 cense as apothecary ; nor shall apothecaries who 
 have taken out a license as such be required to 
 take out a license as retail dealers in liquors, in 
 
 consequence of selling alcohol, license tax $10 
 
 Applicjitions for bounties, stamp duty None. 
 
 Do,, for arrears of pay, stamp duty Noueb 
 
 Do., for pensions, stamp duty None. 
 
 Appraisements of value or damage, on each a stamp 
 
 duty of. Scents. 
 
 Architects and Civil Engineers, under which term is 
 included every person whose business it isto plan, 
 design, or superintend the construction of build- 
 ings or ships, or of roads, or bridges, or canals, or 
 railroads, provided that this act shall not include a 
 practical Carpenter who labors on a building, for 
 
 license $10 
 
 Arrears of pay, stamp duty None. 
 
 Assignment of mortgage, stamp duty same as on the 
 original instrument. 
 
 Do., of leases, do. do. 
 
 Do., of policies of insurance, do. do. 
 
 Attorney — ^No license shall he required of an attor- 
 ney, having taken out a license as such, in conse- 
 quence of being employed to purchase, rent, ox 
 sell real estate, or to collect rent thereon for 
 others in the ordinary course of busiuess. Bee 
 “Lawyers” 
 
 Auctioneers, under which term is included every 
 . person whose business it is to offer property for 
 
 sale to the highest or best bidder, for license $20 
 
 Auction sales of goods, merchandise, articles, and 
 things, including all sales of stocks, bonds, and 
 other securities, on gross amount of sales. ...1-10 to 1 per ot. 
 Awnings, made of cotton, llax, or hemp, or part of 
 
 either, or other material 3 per ot. 
 
 Do., the sewing of, the material whereof belonged 
 to the employer, shall be exempt from duty when 
 the clotn or material from which made was im- 
 ported or has been subject to aud paid a duty. 
 
 Bags, made of cotton, flax, or hempj or part of 
 
 either, or other materiaL 3 per ot. 
 
 Do., the sewing of, same as “Awnings.” 
 
 Baud Iron (see “Iron”). 
 
 Banks— Every incorporated bank, or other bank le- 
 gally authorized to issue notes as circulation, 
 wMch shall neglect or omit to make dividends or 
 additions to its surplus or contingent funds as often 
 as once in six months, shall, in lieu thereof, make 
 returns, under oath, to the Commissioner of Inter- 
 nal Eevenue, on the 1st day of January and July 
 in each year, or within 30 days thereafter, of the 
 profits, &.C. (see Section 14 Amendatory Act), and 
 
 pay, on such profits .3 per cent. 
 
 Banks, on all dividends 3 per ct. 
 
 Bankers, under which term is included every person 
 who keeps a place of business where credits are 
 opened in favor of any person, firm, or corpora- 
 tion, by the deposit or collection of money or cur- 
 rency, and the same, or any part thereof, shall be 
 paid or remitted upon the draft, check, or order 
 of such creditor, but which does not include in- 
 corporated banks or other banks legally authorized 
 
 to issue notes as circulation, for license $100 
 
 Bar Iron (see “Iron”). 
 
 Barks, hereafter built 2 per ct. 
 
 Barytes, sulphate of, 100 pounds..- 10 cents. 
 
 Beer, per bmrrel of 31 gallons, fractional parts of a 
 barrel to pay proportionately (see “Malt Li- 
 quors”). 
 
 Bend leather, per pound. 1 cent and 5 mills 
 
 Benzine, per gallon 3 per ct. ad valorum. 
 
 Bicarbonate of soda, per pound 5 mills 
 
 Billiard tables, kept for use, for each table $10 
 
 Billiard rooms, for license, for each table $5 
 
 Bill of exchange (Inland), draft, or order for the 
 payment of any sum of money exceeding $20, 
 otherwise than at sight or on demand, and any 
 rromissory note, shall have a stamp or stamps 
 afloixed thereon denoting a duty, upon every sum 
 of $200 or any fractional part thereof, If payable on 
 demand or at any time not exceeding 33 days, in- 
 cluding the grace, from the date or sight 1 cent. 
 
 Do., if payable at any time not less than 33 days, as 
 aforesaid, and not exceeding 63 days, jiucluding the 
 
 grace, from date or sight 2 cents. 
 
 Do., if payable at any time not less than sixty-three 
 days, as aforesaid, and not exceeding ninety-three 
 
 days, including the grace, from date or sight 3 cents. 
 
 Do., if payable at any time not less than ninety- 
 three days, as aforesaid, and not exceeding four 
 
 months from date, or sight and grace 4 cents. 
 
 Do., if payable at any time not less than four 
 mouths, as aforesaid, and not exceeding six 
 
 months from date or sight and grace 6 cents. 
 
 Do., if pajableat anytime exceeding six months 
 
 from date or sight and grace 16 cents. 
 
 BiUa of exchange (foreign) drawn in, but payable 
 out of the United States, if drawn singly or if 
 drawn otherwise than in sets of more than one, ac- 
 cording to the custom of merchants and bankers, 
 same as bill of exchange (inland). 
 
 Do., do., if drawn in sets of three or more, for every 
 bill of each set, where the sum made payable shall 
 not exceed $150, or the equivalent thereof in any 
 
 foreign currency 3 coats 
 
 Do., do., above $150 and not above $250 5 cents 
 
 Do., do., above $250 and not above $500. 10 cents 
 
35 
 
 Do., do., above $500 and not above $1,000 15 cents 
 
 Do., do., above $1,000 and not above $1,500 20 cents 
 
 Do., do., above $1,500 and not above $2,500........ 30 cents 
 
 Do., do., above $2,250 and not above $3,500 50 cents 
 
 Do., do., above $3,500 and not above $5,000 70 cents 
 
 Do., do., above $5,000 and not above $7,500 $1 00 
 
 Do., do., for every $2,500 or part thereof, in excess 
 
 of $7,500 30 cents 
 
 Bills of lading for any goods, merchandise or etfeets 
 to be exported from a port or place in the United 
 States to any foreign port or place, a stamp duty 
 
 of. 10 cents 
 
 Bills of sale, by which any ship or vessel, or any 
 part thereof, shall be conveyed to or vested in any 
 other person or persons, when the consideration 
 
 shall not exceed $500, stamp duty 25 cents 
 
 Do,, do., do., when the consideration exceeds $500 
 
 and does not exceed $1,000, stamp duty 50 cents 
 
 Do., do., do., for each and every additional amount 
 of $1,C00, or any fractional part thereof in excess 
 
 of $1,000 50 cents 
 
 Bitters, same as “ Medicines.” 
 
 Boards are not to be considered as manufactni.i)6.' 
 
 Bolts, iron, per tun. $2 00 
 
 Bond or Note secured by a mortgage, but one stamp 
 shall be required on such papers, provided, that 
 the stamp duty placed thereon is the largest rate 
 required for such instruments or either of them. 
 
 Bonds of canal companies. 3 per ct. 
 
 Bonds, auction sales of, on gross amounts of 
 
 sales 1-10 of 1 per c* 
 
 Bonds indemnifying any person who shall have be- 
 come bound or engaged as surety for the payment 
 of any sum of money, or for the due execution or 
 performance of the duties of any office, and to ad- 
 minister money received by virtue thereof, a 
 
 stamp duty of 60 cents 
 
 Do., of any description other than such as are re- 
 quired in legal proceedings and such as are not 
 
 otherwise charged, a stamp duty of. 25 cents 
 
 Bone, manufactures of, wholly or in part, if not 
 
 otherwise specified, ad valorem ^3 per ct. 
 
 Books are not to be regarded as a manufacture, or 
 submitted to a rate of duty as a manufacture. 
 
 Bootmakers, making articles to order,, as custom 
 work, and not for sale generally, shall, to the 
 amount of $1,000 be exempt from duty, and for 
 any excess beyond the amount of $l,0t0 shall pay 
 
 a duty of...., Iperct. 
 
 Bottles, containing medicines, &c., the retail price 
 or value of which, contents included, doesnotex- 
 
 ceed 25 cents, a stamp duty of, 1 cent. 
 
 Do., containing medicines, &c,, the retail price or / 
 value of which, contents included, exceeds 25 
 conts, hut does not exceed 50 cents, a stamp duty 
 
 of.......... 2 cents. 
 
 Do., contaming medicines, &c., the retail price or 
 value of which, contents inclnded, exceeds 50 
 
 cents but does not exceed 75 cents 3 cents. 
 
 Do., contaiping medicines, &c., the value of which, 
 contents included, shall exceed 75 cents, and shall 
 
 not exceed $1 4 cents. 
 
 Do., containing medicines, &c., the value of which, 
 contents included, exceeds $1, for each and every 
 50 cents or fractional part thereof over and above 
 
 $1, an additional stamp duty of 2 cents. 
 
 Bounties, applications for, stamp duty none. 
 
 Do., or indemnity awarded for depredations and in- 
 jnnes by certain bands of Sioux Indians, appUca- 
 
 tloiM for, stamp duty none. 
 
 Bowling-alleys, for each alley, duty for Ucenso..... $5 00 
 Boxes, containing medicine, &c., same as “bottles.” 
 which see. 
 
 Brass, rolled, in rods or sheets 1 per ct. 
 
 Brass, manufacturers of, not otherwise specified.. Sperct. 
 Brewers, under which term is included every person 
 who manufactures fermented liquors of any name 
 or description for sale from malt, wholly or in part, 
 
 for license $50 00 
 
 Do,, who manufacture less than 500 bhls. per year, 
 
 for license 25 00 
 
 Bricks are not to be considered a manufacture 
 BnMles, manufactures of, not otherwise specified. . 8 per ct. 
 Brewers, auction sales by, of goods, waxes, mer- 
 chandise, articles or things, on gross (tinount of 
 
 1-10 of Iperct, 
 
 rsroKers, under which term is included every person 
 whose business it is to purchase or sell stocks, coin, 
 money, bank nctes, drafts, promissory notes, or 
 other securities for the payment of money, for 
 themselves or others, or who deal in exchanges re- 
 lating to money, for license $50 00 
 
 Brokers, commercial, under which term is included 
 every person who purchases or sells goods or pro- 
 duce, or seeks orders therefor, in original or un- 
 broken packages, cr manages bnsiness matters for 
 the owners of vessels, or the shippeis or consignors 
 offreight carried by vessels, cr purchases or sells 
 
 real estate for others, for license $50 00 
 
 Brokers, land warrants (see land warrant brokers) . . 25 00 
 
 Brokers, Insurance, (see “ Insurance agents”) for 
 
 L^nse.......... 10 00 
 
 Bullion, see “ com.” 
 
 Bnllion, In the manufacture of silverware, Is not to 
 be considered a manufacture. 
 
 Burning fluid is not to be considered a manufacture. 
 
 Bnuders and contractors, under which term is in- 
 cluded every person whose bueiness it is to con- 
 
 struct buildings, or ships, or bridges, or canals, or 
 railroads by contract: Provided, that no licenso 
 shall be required from any persons whose building 
 contracts do not exceed $2,5U0in any one year — for 
 
 license ^25 00 
 
 Butchers, under which term is included every per- 
 son who shall fell butcher’s meat at retail; Pro- 
 vieed, that no butcher having taken out a license 
 and paid $10 therefor, shall be required to take 
 out a license as retail dealer on account of selling 
 other articles at the same store, stall or premises: 
 
 Provided further, that butchers who retail butch- 
 ers’ meat exclusively from a cart or wagon, by 
 themselves or agents, shall be required to pay $5 
 only for each license, any existing law to the con- 
 trary notwithstanding, and having taken out a li- 
 cense therefor, sha’l not be required to take out a 
 license as peddler for retailing butchers’ meat as 
 aforesaid: Provided, further, that those whose an- 
 nual sales do not exceed $1,000 shall be exempt— 
 
 for license ^lo 00 
 
 Ualfskina. tanned each... 6 cents. 
 
 Doo, American patent 5 per ct. 
 
 Calves, slaughtered, per head 5 cents, 
 
 Canal boats, hereafter built 2perct. 
 
 Canal Companies, Interest on.bonda or dividends of 3 per ct. 
 
 Candles, tallow. 3 per ct. 
 
 Do., lard 3perct 
 
 Do., of whatever material made 3 per ot. 
 
 Candy, Sugar, see “ Sugar Candy.” 
 
 Cards, playing, per pack of whatever nnmber, when 
 
 the price per pack does not exceed 18 cents 1 cent. 
 
 Do., do., over 18 andmot over 25 cents per pack. ... 2 cents. 
 
 Do., over 25 and not over 30 cents per pack 3 cents. 
 
 Do., over 30 and notover 36 cents 4 cents. 
 
 Do., over 36 cents Scents. 
 
 Carpets, the sewing of, same as “ awnings,” 
 
 Carriages, &c., valued at $75 or over, drawn by one 
 
 horsd, including the harness $1 00 
 
 Do., drawn by two horses, valued at $75 and not ex- 
 ceeding $200 ..... $2 00 
 
 Do., exceeding in value $200 and net exceeding 
 
 $600 $5 00 
 
 Do., exceeding $600 '. $10 00 
 
 Cars, railroad, see “ Railroad cars.” 
 
 Cartmen and wagoners, when the vehicle is drawn 
 by more than one horse or mule ; every person 
 whose business it is to keep a cart, truck, dray, 
 wagon, or other vehicle drawn by horses or mules, 
 for the transportation of goods, wares, merchan- 
 dise, or any articles of packages, for hire, or for 
 the delivery of goods, wares, merchandise, arti- 
 cles or packages sold, shall be considered a cart- 
 man and wagoner under this act— no license required. 
 
 Cassia, ground, and all imitations of, per pound..... 1 cont. 
 Castile Soap, see “ Soap.” 
 
 Cattle, horned, slaughtered, for sale, each 20 oestl. 
 
 Do., do., slaughtered by any person for his own con- 
 sumption, not exceeding six Free. 
 
 Cattle Brokers, including every person whose busi- 
 ness it is to buy and sell and deal in cattle, hogs, 
 
 or sheep, for license _ $10 00 
 
 Cavendish Tobacco — per pound 15 cents. 
 
 Cement, made wholly or iu part of glue, to be sold 
 
 in a liquid state, per gallon 25 cents. 
 
 Certificates of stock in any incorporated company, 
 
 stamp duty on each. 25 cents. 
 
 Certificate of profits, or any certificate or memoran- 
 dums showing an interest in the property or accu- 
 mulations of any incorporated company, if for not 
 less than $1U and not exceeding $50, stamp duty. 10 cents. 
 
 Do., do., for a sum exceeding $50 25 c-An ta. 
 
 Certificate — Any certificate of damage, and all other 
 certificates or documents issued by any Port War- 
 den, Marino Surveyor, or other person acting as 
 
 such, stamp duty. 25 cents. 
 
 Certificate of deposit of any sum of money in any 
 bank or trust company, or with any banker or per- 
 son acting as such, if for a sum not exceeding 
 
 $ 100, -a stamp duty 2 Cents. 
 
 Do., if for a sum exceeding $ 100, stamp duty 5 cents. 
 
 Certificates of measurement, stamp duty None. 
 
 Certificates of profit, stamp duty None. 
 
 Certificates of weight, stamp duty None- 
 
 Certificate of any other description than those speci- 
 fied in Schedule B, a stamp duty of. 6 cents. 
 
 Charcoal is not to be considered a manufacture. 
 
 Charter Party — Contract of agreement for the char- 
 ter of any ship, cr vessel, or steamer, or any let- 
 ter, or memorandum, or ether writirg 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 freight or 
 charter of such ship, or vessel, or steamer, if the 
 registered tannage of such ship, cr vessel, or 
 steamer, does not exceed 150 tuns, stamp duty. . . . $1 
 
 Do., do., exceeding 150 tunsandnot exceeffingSOO 
 
 tuns $3 
 
 Do., do.,^exceediDg3O0tun3and not exceeding 600 
 
 tuns, stair p duty • ^5 
 
 Do. , do. , exceeding 600 tuns, stamp duty. 10 
 
 Charts are not to be consider^ d a manufacture. 
 
 Checks drawn upon ai/y bank, trust company, or any 
 person or persons, companies or coj poxations, for 
 the payment of money, exceeding $20, at sight or 
 
 on demand 2conts. 
 
 Cheese is not to be considered a manufacture. 
 
 Chemical preparations same as “medicineE.” 
 
36 
 
 Oioeolate, prepared, per pound 1 cent. 
 
 Circnsea, under which term is included every build- 
 ing. tent, space, or acre, where feats of horseman- 
 ship or acrobatic sports are exhibited, for license. $50 
 
 Civil Engineers (see Architect), for license $10 
 
 Claim Agents, under which term is included every 
 person whose business it is to prosecute claims in 
 any of the Executive Departments of the Federal 
 
 Government, for each yearly license $10 
 
 Clearance, game as manifest- 
 
 Clocks Spercent. 
 
 Clock movements, sold without being cased 3 percent. 
 
 Clocks— Any duties which may have been paid on 
 Clock mo vements used for clocks or time-pieces 
 upon which duties shall be assessed or paid shall 
 be deducted from the three per cent tax on clocks 
 and time-pieces. 
 
 Cloth, before it has been dyed, printed, bleached, or 
 
 prepared in any other manner. 3 per cent. 
 
 Cloths — On all cloths of silk, cotton, or other mate-u 
 rial dyed, printed, bleached, manufactured or pre- 
 pared, which were removed from the place of 
 manufacture prior to the 1st of September, 1862, 
 or which have been or shall be imported, the duty 
 or tax of 3 per centum shall be assessed only upon 
 the increased value thereof ; and, where the dye- 
 ing, bleaching, printing, or finishing, shall be done 
 separately from the weaving, knitting, or felting, 
 the increased value shall be, and hereby is, de- 
 clared for dyeing, bleaching, printing, or finishing. 
 
 Coachmen — Hackney, (see “ Hackney 
 
 Coachmen”) 
 
 Coal, all mineral, except pea coal or dust coal, per 
 
 tun : 3i cents. 
 
 Coal — All duties or taxes on coal mined and deliv-. 
 ered by coal operators at the mines, on contracts 
 made prior to July 1, 1862, shall be paid by the 
 purchaser thereof. 
 
 Coal gas (see “ Gas”). 
 
 Coal oil, produced by the distillation of coal exclu- 
 
 sively, refined, per gallon 6 cents. 
 
 Coal illuminating oil,- refined, produced by the distil- 
 lation of coal, asphaltum, shale, peat, petroleum, 
 or rock oil, and all other bituminous substances 
 
 used for like purposes, per gallon 10 cents. 
 
 Coal oil distillers, under which term is included any 
 person who shall refine, produce, or distil crude 
 petroleum or rock oil, or crude coal oil, or crude 
 oil made of asphaltum, shale, peat, or other bitu- 
 minous substances, for each license $50 
 
 Coaltar, produced in the manufacture of gas Exempt. 
 
 Cocoa, prepared, per pound 1 cent. 
 
 Coffee, ground, per pound 3 mills. 
 
 Coffee — All preparations of which coffee forms a 
 part, or which is prepared.for sale as a substitute 
 
 for coffee, per pound 3 mills. 
 
 Coin — All contracts for the purchase or sale of gold 
 or silvbr coin or bullion, and all contracts for the. 
 loan of money or currency, secured by pledge ox: 
 deposit, or other disposition of gold or silver coin 
 of the United States, if to be performed after ape-? 
 riod exceeding three days, shall be in writing or, 
 printed, and signed by the parties, their agents or 
 attorneys, and shall have one or more adhesivd 
 stamps, as provided in the Tax law, equal in 
 amount to one-ha’f of one per centum, and inter- 
 est 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, 
 shall be renewed, or in any way extended 
 for any time whatever, said loan, pledge, oE 
 deposit, shall be subject to the duty imposed on 
 loans exceeding three days ; and no loan of cur» • 
 
 rency or money on the security of gold or silvof 
 coin of the United States as aforesaid, or of any 
 certificate or other evidence of deposit payable in 
 gold or silver coin, shall be made exceeding in 
 amount the par value of the coin pledged or depos- 
 ited as security, and any such loan so made, or at-' 
 tempted to be made, shall be utterly void. If 
 gold or silver coin be loaned at its par value, it 
 shall be subject only to the duty imposed on other 
 loans. Nothing herein contained shall applyto 
 any transaction by or with the Governmont of thff 
 United States. ^ 
 
 Coin— All contracts, loans, or sales of bullion or 
 gold and silver coin not made in accordance witK 
 this act, shall be wholly and absoluteljr void ; and' 
 in addition to the penalties provided in the act? 
 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 jurisdics; 
 tion to recover back, for his own use and benefit^’ 
 the money paid on any contract not made in ac^ 
 cordance with this act. 
 
 Commercial Brokers (see “Brokers”). 
 
 Concentrated milk is not to be considered a manu- 
 facture. • 
 
 Confectioners, under which term is included every 
 person who sella at retail confectionery, sweet- 
 meats, comfits, or other confects, in any building 
 (confectioners who have taken out a license as 
 wholesale or retail dealers are not required to take 
 
 a separate license), for each license $10 
 
 Confectionery, made wholly or in part of sugar, 
 umeas “ Sugar Candy.” 
 
 Consumption entry at any custom-house, not ex - 1 
 
 ceediug$IU0 in value, stamp duty 25 cents. 
 
 Do., do., exceeding $100 and not exceeding $500... 50 cents. 
 
 Do., do., exceeding $503 in value $I 
 
 Contracts, for each sheet or piece of paper on which 
 
 written, stamp duty 5 cents. 
 
 Do., for the hire, usd, or rent of any land, tenement 
 or portion thereof, under a period of time not ex- 
 ceeding three years, stamp duty 50 cents. 
 
 Do., do., for a period of time exeseding three years. $1 
 
 Contracts, brokers’ note, or memorandum of sale of 
 any goods or merchandise, stocks, bonds, exchange, 
 notes of hand, real estate, or property of any kind 
 or description, issued by brokers, or persons act- 
 ing as such, stamp duty 10 cents. 
 
 Contractors, fur license (see “Builders”) $25 
 
 Conveyance— None to pay more than $1,000. 
 
 Conveyance, deed, instrument, or writing, whereby 
 any lands, tenements, or other realty, sold, shall 
 ' be granted, leased, assigned, transferred, or other- 
 wise conveyed to or vested in the purchaser or 
 
 E urchasers, or to any person or persons, by his, 
 er or their direction, when the value exceeds 
 $100 and does not exceed $509, stamp duty .... 50 cents. 
 Do., do., exceeding $503, and not exceeding $1,000, $1 
 
 Do., do., exceeding $1,000, and not exceeding $2,500 $3 
 
 Do., exceeding $2,500 and not exceeding $5,000. . . . $5 
 
 Do., exceeding $5,000, and not exceeding $10 000.. 10 00 
 
 Do., exceeding $10,000, and not exceeding $23,000. 20 00 
 
 Do., for every additional $10,000, or fractional part 
 
 in excess of $20,000 20 00 
 
 Copper, in rods or sheets Iperct. 
 
 Copper, manufactures of, not otherwise provided 
 
 for, ad valore m 3 per et. 
 
 Cordials, medicinal Same as medicines. 
 
 Cosmetics Same as medicines. 
 
 Cotton, raw, per £5 ^ cent. 
 
 Cotton, raw or manufactured, the growth or pro- 
 duce of countries beyond the Cape of Good Hope, 
 when imported from this side the Capa shall pay 
 no greater duty than is imposed on the same arti- 
 cle when imported directly from the places be- 
 yond the Cape. 
 
 Cotton, manufactures of. wholly or in part, not oth- 
 erwise pi ovidod for 3 per et. 
 
 Cotton umbre lias 3 per ct. 
 
 Coupons, railroad. 3 per ot. 
 
 Deeds, whereby any lands, tenements, or other 
 things sold, shall be granted, leased, assigned, 
 transferred, or otherwise conveyed to or vested in 
 the purchaser or purchasers, or to any person or 
 persons by his, her, or their direction, stamp 
 
 duty Same as conveyaitC* 
 
 Deeds and other instruments in writing, having the 
 fact of their acknowledgment, or any certificate 
 showing that the acknowledgment has been made 
 before the proper officer or in due form thereon 
 certified, shall not, in consequence of such certi- 
 ficate, he subject to an additional stamp duty. 
 
 Deed, none to pay a stamp duty of more than...... $1,000 
 
 Deerskins, dressed and smoked, per pound 2 cti. 
 
 Dentifrice, each package of, the retail price or value 
 of which does not exeeed 25 cents, stamp duty. . . i 1 et. 
 
 Do., do., exceeding 25 cents, but not exceeding 50 
 
 cents, stamp duty 2 ets. 
 
 Do., do., exceeding 50 cents, but not exceeding 75 
 
 cents 2 ctb 
 
 Do., do., each package of, the value of which shall 
 
 exceed 75 cents, and shall not exceed $1 dots. 
 
 Do., do., exceeding $1, for each and every 50 cents, 
 or fractional part thereof, over and above $1, an 
 
 additional stamp duty of 2 cts. 
 
 Dentists, for license , $10. 
 
 Deposit notes to Mutual Insurance Companies, 
 
 stamp daty None. 
 
 Deposits of Banks doing a brokerage business ^ of 1 p. ct 
 
 Dispatch, telegraphic, when the charge of the first 
 ten words does not exceed 20 cents, stamp duty. . . 1 ct. 
 
 Do., when it exceeds 20ceuts 3 cts. 
 
 Diamonds,... Sperct. 
 
 Distilled spirits, first proof, ner gallon 20 cts. 
 
 Distilled Spirits. — ^I’he duty on spirituous liquors 
 * and all other spirituous beverages enumerated in 
 the Tax bill, is to be collected at no lo'wer rate 
 than the basis of first proof, and shall be increased 
 in proportion for any greater strength than the 
 strength of proof. 
 
 Distilled Spirits. — The term first proof is declared to, 
 
 "'mean that proof of a liquor which corresponds to. 
 
 50 degrees of Tralles’s ceatessimal hydrometer,,, 
 at the temperature of 60 degiees of Fahrenheit 
 thermometer; and in reducing the temperature tO| 
 thelstandard of 63, and in levying dmies on li« 
 quois above and below proof, the table of commer- 
 cial values contained in the Manual for Inspectors 
 of Spirits, prepared by Prof. XUcCuUoch, under the 
 superinten-Jenca cf Prof. Bache, and adopted by 
 the Treasury Departmeut, is to be used and taken 
 as giving the proportions of absolute alcohol in the 
 liquid guaged and proved, according to which 
 duties shall be levied. 
 
 Distillers, under which term is included every per- 
 son or copa'r'.nersliip who distills or manufactures 
 
 spirituous liquors for sale, for license $50 00 
 
 Do. making less than 300 bbls. per year $25 00 
 
 Do. of apples and peaches, making less than 150 bbls. 
 per year. $12 50 
 
37 
 
 DividencIs^Anntial income from, when exceeding 
 $600, and not exceeding $10,000, on the excess 
 
 over $600 3perct. 
 
 Do., exceeding $10,000, and not exceeding $50,000 
 
 on excess over $600 5 pet ct. 
 
 Dividends, annual income from, when realized by 
 any citizen of the United States residing abroad, 
 and not in the employ of the United States, not 
 otherwise provided for, when exceeding $600, on 
 
 the excess oyer $ 600 • 5 per ct . 
 
 Dividends of canal companies 3 per ct*' 
 
 Documents made in foreign countries, same stamp 
 duties as if made in the United States. 
 
 Draft, drawn upon any bank, trust compan 3 r, or any 
 person or persons, companies, or corporations, for' 
 the payment of money at sight or on demand, 
 same as “ Bill of Exchange.” 
 
 Draining-tiles are not to be considered a manofac* 
 ture. 
 
 Dressmakers, making articles to order, as custom 
 work, and not for sale generally, shall, to the 
 amount of $1,0C0 be exempt from duty, and for 
 any excess beyond the amount of $1,000, shall pay 
 
 a duty of 1 poret. 
 
 Drops, medicinal, same as “ Medicines.” 
 
 Eating-houses, under which term is included every 
 place where food or refreshments of any kind 
 are provided for casual visitors and sold for con- 
 sumption therein; but the keeper of an eating- 
 house, having taking out a licens'e therefor, is not 
 required to take out a license as confectioner, for 
 
 license ' $10 00 
 
 Emeralds ^ 3 per nt. 
 
 Enameled leather, per square foot 5 mills. 
 
 Enameled skirting leather, per square foot IJ cents 
 
 Engines, marine 3 per ct. 
 
 Engineers, civil, for license, see “ Architects.” 
 
 Entry of any goods, wares, or merchandise, at any 
 enstom-house, for warehousing, see “ Warehouso 
 Entry.” 
 
 Entry for the withdrawal of any goods, wares, or 
 merchandise from bonded warehouse, stamp duty.. 50 cents. 
 Erasive soap, see “ Soap.” 
 
 Express companies, on gross receipts, instead of 
 
 stamp duty 2 per ct. 
 
 Felloes .Free. 
 
 Ferry boats, propelled by steam or horse power, on 
 
 ^OBS receipts 1} per ot. 
 
 Fine cuttobacco, see “ Tobacco.” 
 
 Fire insurance companies, on all dividends 3 per ct. 
 
 Fish, preserved, ad valorem 5 per ct. 
 
 Fish oil Exempt. 
 
 Flax, manufactures of, not otherwise specified 3 per ct. 
 
 Do., prepared for textile or felting purposes, is not 
 to be considered a manufacture until actually 
 woven or felted into fabric for consumption. 
 
 Flour, made from grain, is not to be considered a 
 manufacture. 
 
 Fmits, preserved 9 per ct. 
 
 Gains, annual, of every person, when exceeding 
 $600, and do not exceed $10,000, on the excess of 
 
 gain over $600 3 per ct. 
 
 Do., exceeding $10,000 and not exceeding $50,000, 
 
 «n excess over $600 5 per ct. 
 
 Gains, on annual, from property of any kind in the 
 United States, realized by any citizen of the Uni- 
 ted States residing abroad, and not in employ of 
 
 the United States, not otherwise provided for 5 per ct. 
 
 Gains — rent of residence is to be deducted from the • 
 income taxed. 
 
 Gas, coal, when the product shall be not above 500,- 
 
 000 cubic feet per month, per l,J0O cubic feet .5 per ct. 
 
 Do., do., when the product shall be above 500,000 
 and not exceeding 5,000,000 cubic feet per month, 
 
 per 1,000 cubic feet.. ....10 i>er ct. 
 
 Do., do., when the product shall be above 5,000,000 
 
 per 1,000 cubic feet 15 cents. 
 
 Gas, all illuminatiug same as coal gas. 
 
 Gelatine, of all descriptions in BoUd state, per pound 5 mills. 
 
 Ginger, ground, and all imitations of, per pound 1 cent. 
 
 Glass, manufactures of, not otherwise specified 3 per ct. 
 
 G1u6j in a liquid form, per gallon 25 cents. 
 
 Do., in a solid state, per pound 5 mills. 
 
 Goat skins, curried, manufactured, or finished 4 per ct. 
 
 Gold, manufactures of, not otherwise provided for.. 3 per ot. 
 Gold Leaf, per pack containing not more than 20 
 
 books of 25 leaves '15 cts. 
 
 Goods, made for the use or consumption of the 
 
 -maker Free. 
 
 Do., except spirituous andmalt liquors, andleaf, and 
 stem, or manufactured 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 manu- 
 facture, make, or finish the goods, wares, or 
 merchandise, or eirticles paying or promising to 
 pay therefor, and receiving the goo^, 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 accruing duties 
 
 thereon Frae. 
 
 Grindstones Free. 
 
 Gunpowder, and all explosive substances used for 
 mming, artillery, or sporting purposes, when val- 
 : nod at 18 cents per pound or leas, per pound 5 mills. 
 
 Do., do., when valued above 18 cents per pound, and 
 
 not exceeding 30 cents, per pound 
 
 Do., do., when valued above 30 cents per pound, per 
 
 pound 
 
 Gutta percha, manufactures of, not otherwiso pro- 
 vided for 
 
 Gypsum is not to bo con^ered a manufacture. 
 Hackney coachmen, undTr which term is included 
 every person whoso business it is to keep a hack, 
 coach, omnibus or other carriage drawn by horses 
 for tho transportation of passengers for hire, 
 
 no license required. 
 
 Hair dye, name as medicines. 
 
 Harness leather, per pound 
 
 Harness leather, made of hides imported east of the 
 
 Cape of Good Hope, per pound 
 
 Headings are not to be considered a manufacture. 
 Hemp, manufactures of, when pot otherwise speci- 
 fied 
 
 Hog skins, tanned or dressed 
 
 Hogs, exceeding 100 pounds in weight, without refer- 
 ence to age, slaughtered, each, for sale 
 
 Do. , slaughtered, weighing less than 100 pounds, 
 
 without reference to age 
 
 Do., slaughtered by any person for his own con- 
 sumption, to a number not exceeding six 
 
 Hollow, ware, iron, per tun of 2,000 iiounds.. 
 
 Hoop iron (see iron). s 
 
 Hoop skirts, material for the manufacture of, exclu- 
 sively 
 
 Horn, manufactures of, not otherwise provided for.. 
 
 Horned cattle, slaughtered for sale, each 
 
 Horse skios, tanned and dressed 
 
 Horse shoes, per tun 
 
 Horse dealers, under'which term is included every 
 person whose business is to buy and sell horses 
 
 and mules, for eachlicense 
 
 Do., when they have taken out a license as livery- 
 stable keepers, are not required to take out an ad- 
 ditional one. 
 
 Hostetters’ Bitters, same as “Dentifrice.” 
 
 Hose, conducting 
 
 Hotels— under which term is included every jplace 
 where food and lodgings are provided for aaa fur- 
 nished to travelers and sojourners, in view of pay- 
 ment therefor, where the rent or the valuation of 
 the yearly rental of tho house and property occu- 
 pied shall be $10,000 or more for each yearly li- 
 cense 
 
 Do., do., where the rent or the valuation of the year- 
 ly rental shall be $5,000 and less tiran $10,000, for 
 
 each yearly license 
 
 Do., do., where the rent or the valuation of tho year- 
 ly rental shall be $2,500 and less than $5,000, for 
 
 each yearly license 
 
 Do., do., where the rent or the valuation of the year- 
 ly rental shall be $1,000 and less than $2,500, for 
 
 each yearly license 
 
 Do., do., where tho rent or the valuation of the year- 
 ly rental shall be $500 and less than $1,000 for 
 
 each yearly license. 
 
 Do., do., where the rent or the valuation of tho year- 
 ly rental shall be $300 and less than $500, for each 
 
 yearly license 
 
 Do., do., where the renter the valuation of the year- 
 ly rental shall bo $ ICO and less than $ 300, for each 
 
 yearly license 
 
 Do. do., where the rent or tho valuation of the 
 yearly rental shall be less than $100, for each 
 
 yearly license 
 
 Steamers and vessels upon waters of the United 
 States, on board of which passengers or travelers 
 are provided with food or lodging, shall be re- 
 quired to take out a license of the fifth class, viz., 
 
 at 
 
 Illuminating oil. coal, proved to have been manufac- 
 tured before Sept. 1, 1862 * . . 
 
 Income, annual, of every person, when exceeding 
 $600 and not exceeding $10,000, on the excess 
 
 over $600 
 
 Do., exceeding $10,000 and not exceeding $50,000, 
 
 on excess over $6G0 
 
 Do., annual, from property of any kind in the United 
 States, realized by any citizen of the United States 
 residing abroad, and not in the employ of the 
 United States Government, not otherwise provided 
 
 Income— Rent of residences is to be deducted from 
 the income taxed. 
 
 Indemnity — Papers relating to indemnity awarded 
 for depredations and injuries by certain bands of 
 Sioux Indians. ^ 
 
 India-rubber, manufactures of, not otherwise speci- 
 fied 
 
 Inns, same as “Hotels.” 
 
 Instruments of attorney, made in foreign countries, 
 same stamp duty as if made iu the United States. 
 Insurance Companies, Mutual, deposit notes to, 
 
 stamp duty 
 
 Insurance policies of any kind, on which there is a 
 
 premium not exceeding $10, stamp duty 
 
 Insurance Companies, all, on dividends 
 
 Insurance Companies, inland or marine, upon gross 
 
 receip .s for pre mi ims and assessments 
 
 Insurance (liie)— Policy of insurance, or other in- 
 strument by whatever name the same shall be 
 called, whereby any insurance shall be made or 
 
 1 cent. 
 6 cent*. 
 SpercL 
 
 7 mills. 
 Smilla. 
 
 3 per ct. 
 
 4 per ct. 
 
 6 ct«. 
 
 Free. 
 
 Free. 
 
 $1 50 
 
 Free. 
 
 3 per ct. 
 20 cts. 
 
 4 per ct. 
 $2 00 
 
 $10 00 
 
 3 peret. 
 
 $200 00 
 100 00 
 75 OO 
 50 00 
 25 00 
 15 00 
 10 00 
 500 
 
 25 00 
 Frofc 
 
 Spcrct. 
 
 Sperot. 
 
 Sporct. 
 
 Sperefc. 
 
 None. 
 
 10 cents. 
 3 per ct. 
 
 1 per cfc, 
 
38 
 
 renewed, marine or inland, upon property of any 
 description, whether against perils by the sea or 
 by fire, or other peril of any hind, made by any 
 insurance company or its agents or by any othef 
 
 company or person 25 cents. 
 
 Insurance agents, under which term is Included 
 every person who shall act as agent of any fire, 
 marine, life, mutual or other insurance company 
 or companies ; Provided, that no license shall be 
 required of any insurance agent or broker, whose 
 receipts, as such agent, are less than the sum of 
 
 $600 in any one year, for license $10 00 
 
 Insurance, tickets or contracts of, when limited to 
 fatal or non-fatal injury to persons while traveling, 
 are not required to pay a stamp duty. 
 
 Insurance, persons insuring against injury to travel* 
 
 ers, on gross receipts 1 per ct. 
 
 Insurance policies, assignment of, see “Assign* 
 ment.” 
 
 Insurance policy, or renewal, see “Policy of Insur- 
 ance.'* 
 
 Interest, income from, when exceeding the sum of 
 $600 per annum, and not exceeding $10,000, on 
 
 the excess of income over $600 3 per ot. 
 
 Do., exceeding $10,000, and not exceeding $50,000, 
 
 on the excise over $600 5 per ot. 
 
 Do., incomes from, when realized by any citizen of 
 the United States residing abroad, and not in the 
 employ of the United States Government, not 
 
 otherwise provided for. 5 per ct. 
 
 Interest on bonds and dividends of canal companies 3 per ct. 
 Iron, manufactures of, if not otherwise specified. , . 3 per ct. 
 Do., cast, nsed for bridges, buildings, or other per* 
 
 manent structures, per tan .' $100 
 
 Do., casting, exceeding ten pounds in weight, not 
 otherwise provided for in the Tax law (see “ Rail- 
 road cars”), per tun. 1 50 
 
 Do., railroad, pet tun I 50 
 
 Do., rerolled, per tun 75 cents. 
 
 Do., advanced beyond slabs, blooms, or hoops, and 
 
 not advanced beyond bars or rods, per tun $1 53 
 
 Do., band, hoop, and sheet, not thinner than No. 18 
 
 wire gauge, per tun 1 50 
 
 Do., plate, not less than one-eighth of an inch in 
 
 tMckness, per tun... 1 50 
 
 Do., band, hoop, or sheet, thinner than No. 18 wire 
 
 gauge, per tun 2 00 
 
 Do., plate, less than one-eighth of an inch in thick- 
 ness, per tun 2 00 
 
 Do., nails, cut, and spikes, per tun 200 
 
 Do., bars, rods, bands, hoops, sheets, plates, nails, 
 and spikes, upon which the duty of $1 50 has been 
 levied and paid, are only subject to an additional 
 
 duty of, per tun 50 cents. 
 
 Do., marine engines 3 per ct. 
 
 Do., rivets, exceeding one-fourth an inch in diame- 
 ter, pertun $200 
 
 Do., nuts, pertun 2 00 
 
 Do« railroad chairs, per tun 200 
 
 Do., bolts, per tun 2 00 
 
 Do., horse-shoes, per tun 2 00 
 
 Iron, rivets, nuts, railroad chairs, bolts, and horse- 
 shoes, where the duty upon the iron from which 
 said articles shall have been made has been actu- 
 ally paid, only an additional duty of, per tun. 50 cents. 
 
 Iron, pig, is not to be considered a manufacture. 
 
 Ivory, manufacture of, if not otherwise specified. . . 3 per ct. 
 
 Jacks and Stallions, for license, see stallions $10 00 
 
 Jewelry 3 per ct. 
 
 Jute, manufacture of, if not otherwise specified .... 8 per ct. 
 Jugglers, including every person who performs by 
 
 sleight of baud, for each license. $20 00 
 
 The proprietors or agents of all other public exhibi- 
 tions or shows for money, not enumerated in this 
 
 section, shall pay for each license. $10 00 
 
 Kid skins, curried, manufactured, or unfinished 5 per ct. 
 
 Lager beer, per barrel, containing 81 gallons (frac- 
 tional parts of abarrel to pay proportionately), see 
 "Malt Liquors.” 
 
 Lambs, slaughtered for sale, each 3 cents. 
 
 Lambs, exemption same as with “ Sheep.” 
 
 Land warrant, brokers, under which term is included 
 every person who makes a business of buying and 
 selling land warrants and furnishing them to set- 
 tlers 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 
 
 Lard oil, per gallon 2 cents. 
 
 Lawyers, under which term is included every per- 
 son whose business it is, for fee or reward, to pros- 
 ecute or defend any cause 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 
 an:^ cause or matter pending therein (lawyers re- 
 fusing to pay for this license shall not be allowed 
 to practice in any such court or tribunal), for each 
 
 license. (See “ Attorney”) $16 00 
 
 Lead, manufactures of, if not otherwise specified... 3 per ct. 
 
 Lead, white, per hundred 25 cents. 
 
 Leaf, gold, per package containing not more than 20 
 
 books of 25 leaves each 15 cents. 
 
 Lease, for the hire, use, or rent of any land, tene- 
 ment, or portion thereof, if for a period of time 
 
 not exceeding three years, stamp duty 50 cents. 
 
 Do., do., for a period of time exceeding three years, 
 
 stamp duty $1 00 
 
 lieases, assignment ef, see “ Assignment.” 
 
 Leather, bend, per pound 
 
 Do., butt, per pound 
 
 Do., damaged, per pound 
 
 Do., enameled, per square foot. 
 
 Do., enameled skirting, per square foot 
 
 Do., harness, per pound 
 
 Do., harness, made from hides imported east of the 
 
 Cape of Good Hope, per pound.. 
 
 Do., offal, per pound 
 
 Do., oil dressed, per pound ; 
 
 Do., patent, per square f^oot. 
 
 Do., patent japanned splits, used for dasher leather, 
 
 equate foot 
 
 Do., patent enameled skirting per square foot. 
 
 Do., rough, made from hides imported east of the 
 
 Cape of Good Hope, per pound 
 
 Do., rough, all other hemlock tanned, per pound 
 Do., rough, tanned in whole or in part with oak, per 
 
 pound.. 
 
 Do., sole, made from bides imported east of the 
 
 Cape of Good Hope, per pound 
 
 Do., sole, all other hemlock tanned, per pound 
 
 Do., sole, tanned in whole or in part with oak, per 
 
 pound 
 
 Do., tanned calf skins, each 
 
 Do., upper finished or curried, made from leather 
 tanned in the interest of the parties currying such 
 leather, not previously taxed in the rough, per 
 
 pound 
 
 Do., manufactures of, when not otherwiso specified 
 Legacies — Any person or persons having 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 $1,000 in actual 
 value, passing from any person who may die 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, bar- 
 gain, sale, or gift, made or intended to take effect 
 in possession or enjoyment after the death of the 
 grantor or bargainer, to any person or persons, ot 
 to any body or bodies, politic or corporate, in trust 
 or otherwise, are subject to the following taxes: 
 Where the person or persons entitled to any bene- 
 ■ fieial interest in such property shall be the lineal 
 issue or lineal^ ancestor, brother or sister, to the 
 person who died possessed of such property, for 
 each and every $100 of the clear value of such in- 
 terest in such property 
 
 Do., do., when the person or persona entitled to 
 any beneficial interest in such property shall be a 
 descendant of a brother or sister of the person 
 who died possessed of such property, for each and 
 
 every $100 of the clear value of such interest 
 
 Do., do., when the person or persons entitled to any 
 beneficial interest in such property shall be a 
 brother or sister of the father or mother, or a de- 
 scendant of a brother or sister of the father or 
 mother of the person who died possessed of such 
 propertv, for each and every $100 of the clear 
 
 value of such interest 
 
 Do., do., where the person or persons entitled to any 
 beneficial interest in such property shall be a 
 brother or sister of the grandfather or grand- 
 mother, or a descendant of the brother or sister 
 of the grandfather or grandmother of the person 
 who died possessed of such property, for each and 
 every $100 of the clear value of such interest.. .. 
 Do., do., where the person or persons entitled to 
 any beneficial interest in such property shall be in 
 any other degree of collateral consanguinity than 
 is stated above, or shall be a stranger in blood to 
 the person who died possessed, as aforesaid, or 
 shall be a body politic or corporate^ for each and 
 every $100 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 possessea of the property 
 
 Legal documents, writ, or other original process 
 commenced in any court of law or equity, stamp 
 
 duty 
 
 Letters of credit (see Bills of Exchange, foreign). 
 Letters of Administration — Where the estate and ef- 
 fects for or in respect of which such letters- of ad- 
 ministration applied for sh^ll be sworn or de- 
 clared not to .exceed the value of $2,500, stamp 
 
 duty 
 
 Do., do., to exceed $2,500, and not exceeding $5,000 
 Do, do., to exceed $5,000, and not exceeding $20,000 
 Do. do., to exceed $20,000, and not exceeding 
 
 $50,000 
 
 Do. do., to exceed $50,000, and not exceeding 
 
 $100,000 
 
 Do. do., exceeding $100,000, and not exceeding 
 
 $150,000 
 
 Do. do., for every additional $50,000 or part thereof 
 Licenses must be taken out each year by the follow- 
 ing named persons, for which they are to pay the 
 sum placed opposite their names, viz : 
 
 Agents, insurance 
 
 Apothecaries 
 
 Architects 
 
 Auctioneers 
 
 Bankers 
 
 Billiard tables, each.. 
 
 li- cents, 
 cents. 
 5 mills. 
 5 mills. 
 
 cents. 
 7 mills. 
 
 5 mills. 
 5 mills. 
 2 cents. 
 5 mills 
 
 4 mills. 
 1^ cents. 
 
 5 mills. 
 7 miUs. 
 
 1 cent 
 
 5 mills. 
 7 mills. 
 
 1 cent 
 G cents. 
 
 1 cent. 
 3 per ot 
 
 75 oouti. 
 
 $1 50 
 
 $3 00 
 
 400 
 
 5 00 
 
 Free. 
 
 50 oents. 
 
 50 cents 
 $1 00 
 3 00 
 
 6 00 
 
 10 00 
 
 20 00 
 10 Oo 
 
 $10 00 
 10 00 
 10 00 
 20 00 
 100 00 
 5 00 
 
39 
 
 Brewera, Bee “Brewers**...; .».$258Qd50 00 
 
 Brokers 50 00 
 
 Brokers, insnrance 10 00 
 
 Bowliog alleys, for each alley 5 00 
 
 Bailders 25 00 
 
 Batchers, see “ Butchers.” 10 00 
 
 Cartmeu, two horse 3 00 
 
 Cattle brokers 10 00 
 
 Circuses 50 00 
 
 Civil eogineers 10 00 
 
 Claim agents^ 10 00 
 
 Coachmen, hackney 3 00 
 
 Coal oil distillers 50 00 
 
 Commercial brokers 50 00 
 
 Confectioners 10 00 
 
 Contractors 25 00 
 
 Dentists 10 00 
 
 Distillers, see “ Distillers.” 
 
 Eating houses 10 00 
 
 Horse dealers 10 00 
 
 Hotels, see "Hotels” .from $5 to 200 00 
 
 Ja(^s 10 00 
 
 Jugglers 20 00 
 
 Lawyers 10 00 
 
 Livery stable keepers 10 00 
 
 Lottery ticket dealers 1,000 00 
 
 Manufacturers 10 00 
 
 Peddlers, see "Peddlers” from $5 to 20 00 
 
 Photographers 10 00 
 
 Pawnbrokers 50 00 
 
 Physicians 10 00 
 
 Retail dealers 10 00 
 
 Retail dealers in liquors 20 00 
 
 Rectifiers, see " Rectifiers.” 
 
 Surgeons 10 00 
 
 Tobacconists 10 00 
 
 Theaters 100 00 
 
 Tallow chandlers 10 00 
 
 Soap makers 10 00 
 
 StaUions, owners of. 10 00 
 
 Wagoners ^... 3 00 
 
 Wholesalfl, dealers, whose sales do not exceed 
 
 $50, OOOPfor each license 25 00 
 
 Do. do., exceeding $50,000 and not exceeding 
 
 $100,000, for each license. 50 00 
 
 Do. do., exceeding $100,000 and not exceeding 
 
 $250,000, for each license 100 00 
 
 Do. do., exceeding $250,000 and not exceeding 
 
 $500,000, for each license 200 00 
 
 Do. do., exceeding $500,000 and aot exceeding 
 
 $1,000,000, for each license 300 00 
 
 Do. do., exceeding $1,000,000 and not exceeding 
 
 $2,000,000, for each license 500 00 
 
 Do. do., exceeding $2,000,000, for each $1,000,000 
 
 in excess of $2,000,000, for each license 250 00 
 
 Wholesale dealers in liquors, same as “ Wholesale 
 Dealers.” 
 
 Life insurance companies, see “Insurance.” 
 
 Lime is not to be regarded as a manufacture. 
 
 Liniments, same as " Dentifrice.” 
 
 Linseed oil, per gallon 2 cents. 
 
 Liquors, malt, until April 1, 1864, duty, per bbl., con- 
 taining not more than 31 gallons 60 cents. 
 
 Liquors, malt, proved to have been manufactured be- 
 fore Sept. 1, 1862 Free* 
 
 Livery stable keepers, under which term is included 
 every person whose occupation is to keep horses 
 
 for hire or to let, for license $ 10 
 
 Lotions, same as “Medicines.” 
 
 Lottery tickets, on each offered for sale without a 
 
 stamp, penalty $50 
 
 Lottery tickets, when they, or any fraction of them, 
 
 shall not exceed the retail price of $ 1 50 cents. 
 
 Do. do., exceeding $1, for every dollar or fraction. 50 cents. 
 Lottery ticket dealers, under which term is included 
 every person, association, firm, or corporation, 
 who shall make, sell, or offer to sell lottery tickets 
 or fractional parts thereof, or any token, certificate, 
 or device representing or intended to represent a 
 lottery ticket, or any fractional part thereof, or 
 any policy of numbers in any lottery, or shall 
 manage any lottery or prepare schemes of lotter- 
 ies, or superintend the drawing of any lottery, for 
 
 license $1,000 
 
 Lozenges, medicinal, same as “ Medicines.” 
 
 Lumber is not to be considered a manufacture. 
 
 Magazines are not to be regarded as a manufacture 
 of paper or submitted to a rate of duty as a manu- 
 facture. 
 
 Do. for all advertisements, on gross receipts 3 ^ cent. 
 
 Maltis not to be considered a manufacture. 
 
 Malt liquors, until April 1, 1864, duty, per bbl., con- 
 taining not more than 31 gallons 60 cents. 
 
 Do. do., proved to have been manufactured before 
 
 Sept. 1, 1862 Free. 
 
 Manifest of the cargo of any ship, ve ssel or steamer, 
 for a foreign port, if the registered tannage of such 
 ship, vessel or steamer does not exceed 300 tuns, 
 
 stamp duty $1 
 
 Do. do., exceeding 300 tuns, and not exceeding 600 
 
 tuns $3 
 
 Do. do., exceeding 600 tuns $5 
 
 Manufacturers, under which term is included any 
 person or persons, firms, corporations or com- 
 panies, who shall manufacture by hand or ma- 
 chinery and offer for sale any goods, wares, or 
 merchandise, or who shall manufacture by hand 
 or machinery for any other person or persons, 
 
 goods, wares, or merchandise, exceeding annnally 
 
 the sum of $1,000, for license 
 
 Manufactures not otherwise specified: 
 
 $10 
 
 Of jute .V.3 per ct. 
 
 Of lead 3perct- 
 
 Of leather 3 per ct. 
 
 Of paper 3 per ct. 
 
 Of pottery 3 per ct. 
 
 Of silk 3 per ct. 
 
 Of silver 3 per ct. 
 
 Of steel 3 per ct. 
 
 Of tin 3 per ct. 
 
 Of willow. 3 per ct. 
 
 Of wood 3 per ct. 
 
 Of wool 3perct. 
 
 Of worsted 3 per ct. 
 
 Of other materials. . . .3 per ct. 
 
 Sperct. 
 
 1 cent 
 
 2 cents. 
 
 3 cents. 
 
 4 cents. 
 
 10 cents. 
 
 Of bone 3 per ct. 
 
 Of brass 3 per ct. 
 
 Of bristles 3 per ct. 
 
 Of copper 3 per ct. 
 
 Of cotton 3 per ct. 
 
 Of flax 3 per ct. 
 
 Of glass 3 per ct. 
 
 Of gold 3 per ct. 
 
 Of gutta percha 3 per ct. 
 
 Of hemp 3 per ct. 
 
 Of horn 3 per ct. 
 
 Of india-rubber 3 per ct. 
 
 Of iron 3 per ct. 
 
 Of ivory 3 per ct. 
 
 Maps are not to be considered a manufacture. 
 
 Marine Engines. . 
 
 Marine Insurance Companies, see “ Insurance.” 
 
 Marine protest 25 cents. 
 
 Measurement, Certificates of, stamp duty. None.' 
 
 Meats preserved 5 per ct. 
 
 Medicines, see when the value of the package con- 
 taining the same shall not exceed, at the retail 
 
 price or value, the sum of 25 cents 
 
 Do., exceeding 25 cents, and not exceeding 50 cents. 
 
 Do., exceeding 50 cents, and not exceeding 75 cents. 
 
 Do., exceeding 75 cents, and not exceeding $1 
 
 Do., exceeding $1, for each and every 50 cents, or 
 fractional part thereof over and above $1, an addi- 
 tional 2 cents. 
 
 Merchandise, see “ Goods.*’ 
 
 Metal, yellow sheathing, in rod or sheets 1 per ot. 
 
 Milliners, making articles to order as custom work 
 and not for sale generally, shall to the amount of 
 $1,000 be exempt from duty, and for any excess 
 beyond the amount of $1,000 shall pay a duty of.. 1 per ct. 
 
 Mineral coal, except pea coal, per tun 3^ cts. 
 
 Mineral water, per quart bottle 1 cent. 
 
 Do., do., for bottles bolding more than a quart 2 cents. 
 
 Morocco, skins, cured, manufactured, or finished.... 4 per ct. 
 Mortgage— Any, or personal bond for the payment 
 of money, or as security for the payment of any 
 definite or certain sum of money, shall have a 
 stamp or stamps affixed thereon denoting a duty 
 upon every sum of $200, or any fractional part 
 
 thereof, of. 
 
 Mortgage— None shall be required to pay a stamp 
 duty of more than $1,000. 
 
 Movements, clock, made to run one day, each 5 cents. 
 
 Do., do., made to run over one day, each 10 cents. 
 
 Mustard, ground, per pound 1 cent. 
 
 Mustard-seed oil, per gallon «... 2 cents. 
 
 Mutual Insurance Companies, see ** Insurance ” 
 
 Nails, cut, per tun $200 
 
 Naphtha, per gallon ^ 3 per ct. ad valorum. 
 
 Newspapers are not to be regarded as a manufacture, 
 or submitted to a rate of duty as a manufacture. 
 Newspapers, for all advertieements, on gross re- 
 ceipts, see “ Advertisements ” 
 
 Notarial act, see “Protest.” 
 
 Note, see “Promissory Note.” 
 
 Nuts, iron, per tun 
 
 Do. do., where the duty has been paid on the mate- 
 rial of which made, only an addition of, per tun.. ! 
 
 Oils, animal all, pure or adulterated, if not other- 
 wise provided for, per gallon 2 cents. 
 
 Do,, illuminating, refined, produced by the distilla- 
 tion of coal, aspha tum,^ shale, peat, petroleum or 
 rock oil, and all other bituminous substances used 
 
 for like purposes, per gallon 10 cents. 
 
 Do., do., do. proved to have been manufactured be- 
 fore Sept. 1, 1862 Free 
 
 Do., lard, pure or unadulterated, if not otherwise 
 
 provided for, per gallon 2 cents. 
 
 Do., linseed do., per gallon 2 cents. 
 
 Do., mustard seed, do., per gallon 2 cents. 
 
 Do. , all vegetable, per gallon 2 cents. 
 
 Oils, medicinal, same as “Medicines” 2 cents. 
 
 Oils, refined, produced'by distillation of coal exclu- 
 sively, per gallon 
 
 Oleic acid, produced in the manufacture of candles, 
 
 and used in the manufacture 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 same as “ Bill of Exchange.” 
 
 Oxide of zinc, per 100 pounds 25 cents. 
 
 Packet, containing medicines, &c., same as bottles 
 containing the same, see "Bottles.” 
 
 Paints, dry or ground in oil or in paste, with water, 
 
 not otherwise provided for 
 
 Paints shall not be subject to any additional duty 
 ' in consequence of being mixed or ground in oil, 
 when the duties upon all the materials so mixed 
 and ground shall have been previously actually 
 paid. 
 
 Painters* colors, same as “Paints,” 
 
 Pamphlets are not to be regarded as a manufacture 
 or submitted to a rate of duty as a manufacture. 
 
 Do., on gross receipts for advertisements 
 
 Paper of all descriptions 3 per ct. 
 
 Paraffine oil Exempt. 
 
 Parasols of any material 3 per ct* 
 
 Passport, on each issued from the office of the Sec- 
 retary of State $3 
 
 Sperct. 
 
 $2 00 
 50 cents. 
 
 cents. 
 
 Free. 
 
 5perot. 
 
 3 per ct. 
 
40 
 
 Do., oneachissnedby Miniitera or Consnls of the 
 
 United States $3 
 
 Passage ticket, by any vessel from a port in the Uni- 
 ted States to a foreign port of $30 or less oO eents. 
 
 Do., exceeding $30 : $1 
 
 Pasteboard, made of junk, straw, or other material. 3 per ct. 
 Patent leather (see “Leather”)i per square foot.... 5 mills. 
 
 Pawnbrokers, under which term is included every 
 person whose business or occupation is to take or 
 receive, by way of pledge, pawn or exchange, any 
 goods, wares or merchandise, or any kind of per- 
 sonal property whatever, for the repay ment or se- 
 cnrity of money lent thereon, for license. ........ $50 OO 
 
 Pearl barley is not to be considered a manufacture. 
 
 Pectoral balsam, same as “ Dentifrice.” 
 
 Peddlers, under which term is included every per- 
 son who sells, or offers to sell, at retail, goods, 
 wares or other commodities, traveling from place 
 to place, in the street, or through different parts of 
 the country, when traveling with more than two 
 
 horses, for each license $20 00 
 
 Do., do., when traveling with two horses, for each 
 
 license $15 00 
 
 Do., do., when traveling with one hprse, for each 
 
 license $10 00 
 
 Do., do., when traveling on foot, for each license.... $5 00 
 Do., who sell newspapers, Bibles or religious tracts.. Exempt, 
 Do., who sell, or offer to sell, dry goods, foreign or 
 domestic, by one or more original packages or 
 pieces at one time to the same person, for each 
 
 license $50 00 
 
 Do., wbopeddleijewelry, for each license $25 00 
 
 Pensions, applications for stamp-duty None. 
 
 Pepper, ground, and all imitations of, per pound. ... 1 ceut. 
 
 Perfumery, same as “ Medicines.” 
 
 Petroleum, refined, per gallon 10 cents. 
 
 Phial, containing medicines, &c., same as “Bot- 
 tles,” which see. 
 
 Photographers, under which term is included every 
 person'who makes for sale photographs, amhro- 
 types, or pictures on glass, metal or paper, by the 
 action of light, for each license, when the receipts 
 
 do not exceed $500 $10 00 
 
 Do., do., when the receipts are over $500, and 
 
 under $1,000, for license 15 00 
 
 Do., do., when the receipts are. over $1,000, for li- 
 cense 25 00 
 
 Physicians, under which term is included every per- 
 son (except apothecaries) whoso business it is to, 
 for fee or reward, prescribe medicine or perform 
 any surgical operation for the cure of any bodily 
 disease or ailing, dentists included, for each li- 
 cense 10 00 
 
 Pickles Sperct. 
 
 Fig iron is not to be considered a manufacture. 
 
 Pills, same as “ Dentifrice.” 
 
 Pimento, ground, and all imitation of, per pound. .. 1 cent. 
 
 Pins, solid head or other 5 per ct. 
 
 Do., solid bead or other, in boxes, packets, bundles 
 
 or other form.. Sperct. 
 
 Plaster is not to be considered a manufacture. 
 
 Plasters same as “ Dentifrice.” 
 
 Plate of gold, kept for use, per oz. troy 50 cents. 
 
 Plate of silver, do., per oz. troy 3 cents. 
 
 Plate, silver, as above, to the extent of 40 Free. 
 
 Plate, belonging to religious societies Free. 
 
 Plate iron, see “ Iron.” 
 
 Playing cards, see “ Cards.” 
 
 Plug tobacco, see “ Tobacco.” 
 
 Policy of insurance (life), jiee “ Insurance.” 
 
 Do. (marine or inland), see “Insurance.” 
 
 Do. (fire), see “ Insurance.” 
 
 Do., of any kind on which there is a premium not 
 
 exceeding $10, stamp-duty 10 cents. 
 
 Porter, per barrel of 31 gallons, fractional pjurts in 
 proportion. See “Malt Liquors.” 
 
 Pot, containing medicine, &c., same as “ Bottles.” 
 
 Pottery ware, if not otherwise specified 3 per Ct. 
 
 Power of attorney for the sale or transfer of any - 
 scrip, or certificate of profits, or memorandum, 
 showing an interest in the profits or accumulation 
 of any corporation or association, for a sum less 
 
 than $50 10 cents. 
 
 Power of atterney for the sale or transfer of any 
 stock, bonds, or scrip, or for the collection of any 
 
 dividend, or interest thereon, stamp duty. 25 cents. 
 
 Power of attorney or proxy for voting at any elec- 
 tion for officers of any incorporated company or 
 society, except charitable, religious, literary and 
 
 cemetery societies, stamp duty 10 tSHUtBi. 
 
 Power of attorney to sell and convey teal estate, or 
 to rent or lease the same, or to perform any and 
 
 all other acts not specified, stamp duty $1 CO 
 
 Power of attorney to receive or collect rents, stamp 
 
 duty -. 25 cents. 
 
 Power of attorney made in any foreign country, 
 same stamp duty as if made in the United States. 
 Preparations, medical, same as medicines. 
 
 Preparations of wjaich coffee forms a part, or which 
 are prepared for sale as a substitute for coffee, per 
 
 pound 3 mills. 
 
 Preserved fish 5 per ct. 
 
 Preserved fruit 5 per cL 
 
 Preserved meats, 5 per ct. 
 
 Printed books are net regarded as a manufacture, or 
 submitted to a rate of auty as a manufacture. 
 
 Do., on all advertisements, on gross receipts for .. 3 per ct. 
 
 Printers’ ink is not to be considered a manufacture. 
 
 Probate of will, where the estate and effects for or 
 in respect of which such probate applied for shall 
 he sworn or declared not to exceed the value of 
 
 $2,500, stamp duty 50 eents. 
 
 Do. do., to exceed $2,500 and not exceeding $5,000 $1 00 
 
 Do. do., to exceed $5,000 and not exceeding $20,000 2 00 
 
 Do. do., to exceed $20,000 and not exceeding 
 
 $50,000 5 00 
 
 Do. do., to exceed $50,000 and not exceeding 
 
 $100,000 10 00 
 
 Do. do., exceeding $100,000 and not exceeding 
 
 $150,000 20 00 
 
 Do. do., for every additional $50,000, or fraction^ 
 
 part thereof. 10 00 
 
 Profits, annual, of every person when exceeding 
 $600, and not exceeding $10,000 on the excess 
 
 over $600. Speret. 
 
 Do., exceeding $10,000, and not exceeding $50,000 
 
 on the excess over $600 5 per ot. 
 
 Do., annual, when received by any citizen of the 
 United states resident abroad, and not in employ 
 of the United States, not otherwise provided for. . 6 pot Ct. 
 Promissory note — Any memorandum, check, re- 
 ceipt, or other written ot printed evidence of an 
 amount of money to be paid on demand, or at a 
 time designated, shall be considered as a “ Fromis- 
 Bory Note” and restamped accordingly. See “ Bill 
 of Exchange (Inland).” 
 
 Property, annual income from, same as profits. 
 
 Property left by legacy, see “ Legacies.” 
 
 Protest of every note, bill of exchange, acceptance, 
 
 check, ox draft 25 Ofi&tl. 
 
 Publications, same as “Printed Books.” 
 
 Eailroads— On gross receipts from carrying passen- 
 gers Sperct 
 
 Do., the motive power of which is not steam, on 
 
 gross receipts from carrying passengers IJ per ct 
 
 Railroads— On bonds or other evidences of indebted- 
 ness upon which interest is stipulated to bo paid, 
 
 on the amount of interest ^ 3 per cent 
 
 Railroad cars — There shall be deducted from duties 
 assessed upon railroad cars any duties which 
 have been assessed and paid upon car wheels. 
 
 Railroad chairs per tun $200 
 
 Do. do., where the duty has been paid on the mate- 
 rial of which made, only an additional duty, of per 
 
 tun 50 cents. 
 
 Railroad iron, per tun $150 
 
 Do. , rerolled, per tun 75 cents. 
 
 Receipt, warehouse, stamp duty 25 cents. 
 
 Receipt (other than charter party) for any goods, 
 merchandise or effects to be exported from a port 
 or place in the United States to any foreign port or 
 
 place, stamp duty. ; . • • 10 OCfits, 
 
 Do., for any goods, merchandise or effects to be car- 
 ried from one port or place in the United States to 
 any other port or place in the United States, either 
 by land or water, except when carried by an ex- 
 press company or carrier, stamp duty repealed. 
 
 Receipts of express companies, gross 2 per cent. 
 
 Receipts, gross, of ferry-boat companies ..lipetccnU 
 
 Rectifiers, under which term is included every per- 
 son who rectifies, purifies or refiaes spirituous li- 
 quors or wines by any process, or mixes distilled 
 spirits, whisky, brandy, gin or wine with any 
 othermaterialsfor sale under the name of rum, 
 whisky, brandy, gin, wine, or any other name or 
 names, for each license to rectify any quantity of 
 spirituous liquors not exceeding 500 barrels, con- 
 taining not more than forty gallons to each ' $25 00 
 
 Do., for each additional 500 barrels, or any fraction 
 
 thereof. 25 00 
 
 Red oil. used as material iu the manufacture of soap. Free. 
 Refiners’ Sugar, see “ Sugar Refiners.” 
 
 Renewal of insurance, see “ Policy of Insurance.” 
 
 Rents, annual income from, when exceeding $600, 
 
 on the excess over $600 (see Incomes) 3 percent. 
 
 Rents, annual income from, when realizedby a citi- 
 zen of the United States residing in a foreign conn- ^ 
 try and not in the employ of the United States.... 5 per cent. 
 Rent of residences is to be deducted from income 
 before levying the tax thereon. 
 
 Retail dealers, under which term is included every 
 person whose business or occupation it is to sell or 
 offer for sale any goods, wares or merchandise of 
 foreign or domestic production not including 
 wines, spirituous or malt liquors, hut not exclud- 
 ing drugs, medicines, cigars, snuff cr tobacco, 
 and whose annual sales exceed $1,000 and do not 
 
 exceed $25,000, for license $10 00 
 
 Retail liquor dealers underwhich term is included 
 every person other than a distiller or brewer wh» 
 shall sell or offer for sale any distilled spirits, fer- 
 mented liquors, or wine of any description in 
 quantities of three gallons or less, and whose an- 
 nual sales do not exceed $25,000; but nothing 
 herein contained shall authorize the sale of any 
 spirits, liquors, wines or malt liquors to be drank 
 on the premises. Provided. That no parson 
 licensed to keep a hotel, inn, or tavern shall be 
 allowed to sell any liquors to be taken off the pre- 
 mises, and no person licensed to keep an eating- 
 house, shall be allowed to sell spirituous or viu- 
 ous liquors, and no person who has taken out a 
 license to keep a hotel, inn, tavern cr eating- 
 house shall be required to take out a iicenso as a 
 
 
41 
 
 iobaeeonist liecause of any tobaceo or cigars far* 
 nisbed io the usual coarse of business as a keeper 
 
 of ahotelj inn, tavern or eating-house 
 
 Reviews same as “Pamphlets.” 
 
 Rivets, exceeding oue-fourth of an inch in diameter, 
 
 per tun 
 
 Rivets, exceeding one-fourth of one inch in di- 
 ameter, iron, where he duty has been paid on the 
 material of which made only an additional duty, 
 
 per tuu...., 
 
 Rock oil, refined, see “ Oils.” 
 
 Roman Cement is not to be regarded as a manufac- 
 ture. 
 
 Sail boats, hereafter built 
 
 Sails made of cotton, flax or hemp, or parts of either, 
 
 or other material 
 
 Sails— See “ Awnings.” 
 
 Salaries, annual income from, when exceeding $600, 
 
 on the excess over $600 
 
 Do., all, of persons in employ of the United States, 
 when exceeding the rate of $600 per y-ear, on the 
 
 excess above $600 
 
 Saleratus, per pound 
 
 Soles, auction, of goods, &c., on gross amount of 
 
 Bales 1-10 of 
 
 Do., of stocks, &c > 1-10 of 
 
 Sales made by public officers, &c 
 
 Salt, per hundred pounds 
 
 Savings institutions, on all dividends 
 
 Schooners, hereafter huilt 
 
 Screws called wood screws, per pound 
 
 Scrip, paper i e the sale or transfer of, stamp duty, 
 Segars, valued at not over $5 per 1,000, per 1000. . . . 
 Do., valued at over $5 per 1,000 and not over $10 
 
 per 1,000 
 
 Do., valued at over $10 and not over $20perl000 
 
 per 1000 
 
 Do., valued at over $20 per 1,000, per 1,000 
 
 Shades, same as “ Awnings’” 
 
 Sheathing metal, yellow 
 
 Shell Fish, in cans or air tight packages 
 
 Sheep, slaughtered for safe, per head. 
 
 Sheep, slaughtered by auy person for his own con- 
 sumption, to a number not exceeding six 
 
 Sheep-skins, tanned, carried and finished. . 
 Sheet-iron, see Iron.” 
 
 Shingles are not to be considered a manufacture. 
 
 Ships, hereafter built 
 
 Shoemakers, see “ Bootmakers.” 
 
 Silk parasols 
 
 Silk umbrellas 
 
 Silk, manufactures of, not otherwise specified 
 
 Silver bullion, rolled or prepared for platers’ use 
 
 exclusively 
 
 Silver, manufactures of, when not otherwise speci- 
 fied 
 
 Skins, calf, tanned, each 
 
 Do., American patent 
 
 Do., goat, curried, manufactured or finished 
 
 Do., kiddo 
 
 Do., morocco do 
 
 Do., sheep, tanned, curried ot finished 
 
 Do., deer, dressed and smoked, per pound 
 
 Do., hog, tanned and dressed 
 
 Do., horse do 
 
 Skirts, hoop, materials for the manufacture of, ex- 
 clusively 
 
 Slates are not to be considered a manufacture. 
 Slaughtered cattle, see “ Cattle.” 
 
 Do,, hogs, see “ Hogs.” 
 
 Do., sheep, see “ Sheep.” 
 
 Sloops, hereafter built 
 
 Smoking tobacco, see “ Tobacco.” 
 
 Snufif, manufactured of tobacco, or stems, or of any 
 substitute for tobacco, ground, dry or damp, of 
 
 all descriptions, per pound 
 
 Soap, castife, valued not above Sj cents per pound, 
 
 per pound 
 
 Do., castHe, valued above 3^ cents per pound, per 
 
 pound 
 
 Do., cream, per pound 
 
 Do., erasive, valued at not above 3^ cents per pound, 
 
 per pound 
 
 Do., erasive, valued above 3^ cents per pound, 
 
 per pound 
 
 Do., fancy, per pound 
 
 Do., honey, per pound 
 
 Do,, palm oil, valued not above 3i cents per pound, 
 
 per pound 
 
 Do., palm oil, valued above 3^ cents per pound, per 
 
 pound 
 
 Do., scented, per pound 
 
 Do., shaving, per pound 
 
 Do., toilet, of all descriptions, per pound 
 
 Do., transparent, per pound 
 
 Do., of all other descriptions, white or colored, ex- 
 cept soft soap, and soap otherwise provided for, 
 valued not above SJ cents per pound, per pound.. 
 Do., do., valued above 3J cents per pound, per pound 
 Soapmakers, under which is indued every person 
 wnoge-businesa is to ifiake or manufheture soap, for 
 
 •ach license 
 
 Soda, bi-carbonate of, per pound.. 
 
 Bole-leatl.er, see “ Leather.” 
 
 Spikes, p. r tnn 
 
 Spindles, exclusively for articles on which duties are 
 I paid, and articles manufactured from material al- 
 ready taxed, where the increased value does not 
 exceed 5 per cent 
 
 20 00 
 $2 00 
 
 50 cents. 
 
 2 per ct. 
 
 3 per ct. 
 
 3 per ct. 
 
 3 per ot. 
 5 mills. 
 
 1 per ct. 
 
 1 per ct. 
 exempt. 
 
 4 cents. 
 3 per ct. 
 
 2 per ct. 
 IJ cents. 
 10 cents. 
 
 $1 50 
 
 $2 
 
 $2 50 
 $3 50 
 
 1 per ct. 
 5 per ct. 
 
 3 cents. 
 
 Free. 
 
 4 per ct. 
 
 2 per ct. 
 
 3 per ct. 
 3 per ct. 
 3 per ct . 
 
 Free. 
 
 3 per ct. 
 6 cents. 
 5 per ct. 
 
 4 per ct. 
 4 per ct. 
 4 per ct. 
 4 per ct. 
 2 cents. 
 4 per ct 
 
 4 per ot. 
 
 Free. 
 
 2 per ot. 
 
 20 cents. 
 
 ImilL 
 
 5 mills. 
 2 cents. 
 
 5 mills. 
 2 cents. 
 2 cents. 
 
 linUL 
 
 5 mills. 
 2 cents. 
 2 cents. 
 2 cents. 
 2 cents. 
 
 ImilL 
 6 mills. 
 
 $10 00 
 
 5 milla 
 
 $2 00 
 
 Free. 
 
 Spirits, distilled, per gallon 20 eenfe. 
 
 Spirits, medicinal, same as “Dentifrice.” 
 
 Split peas are not to he considered a manufacture. 
 
 Spokes Free 
 
 Stallions and Jacks, owners of, under which term is 
 included 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 li- 
 cense under this act. which shall contain a brief 
 description of the animal, its age, and place or 
 places where used or to be used: Provided, that all 
 accounts, notes, or demand 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, for license $10 OO 
 
 Starch, made of corn, per pound 1 J mills. 
 
 Do., made of potatoes, per pound 1 mill. 
 
 Do., made of rice, per pound 4 mills. 
 
 Do., made of wheat, per pound mills. 
 
 Do., made of any other material, per pound 4 mails. 
 
 Steamboats, exept farry-boats, on gross receipts. .. . 3 per ct. 
 Steamboats, hereafter built, not including the en- 
 gines 2 per ct. 
 
 Steel, manufactures of, when not otherwise specified 3 per ct, 
 Steel, in ingots, bars, sheets or wire, not less than 
 one-quarter of an inch in thickness, valued at 7 
 
 cents per pound or less, per tun $400 
 
 Do., do. , valued above 7 cents, and not above 11 
 
 cents per pound, per tun 8 00 
 
 Do., do., valued above 11 cents per pound, per tun. . 10 00 
 
 Stills, used in distilling spirituous liquors, for each 
 
 yearly license 50 00 
 
 Do., used in distilling spirituous liquors, for each 
 
 half-yearly license 25 00 
 
 Do., used by distillers of applea and peaches may be 
 licensed for tho space of three months, upon pay- 
 ment for each license for such time 12 50 
 
 Stock insurance companies, see “ Insurance.” 
 
 Stoves, per tun of 2,000 pounds $150 
 
 Sugar refiners, under which term is included every 
 person whose business it is to advance the qual- 
 ity and value of sugar by melting and recrystal- 
 lization, or -by liquoring, claying, or any other 
 washing process, or by any other chemical or me- 
 chanical means, or who shall advance the quality 
 or value of molasses and concentrated molasses, 
 melado or concentrated melado, by boiling or oth. 
 er process, on the gross amofint of the sales of all 
 
 the products of their manufactories per ct. 
 
 Sugar, brown, Muscovado or clarified, produced di- 
 rectly from the sugar cane, and not from sorghum 
 
 and imphee cane, per pound 1 cent. 
 
 Sugar candy, made wholly or in part of sugar valued 
 
 at 14 cents per pound or less, per pound 2 cents. 
 
 Do., valued at exceeding 14 cents and not exceeding 
 
 40 cents per pound, per pound 3 cents. 
 
 Do., valued at exceeding 40 cents per pound, or 
 
 when sold otherwise than by the pound 5 ^ cent 
 
 Sugar coated pills, same as “ Dentrifice.” 
 
 Sulphate of barytes, per 100 pounds 10 cents. 
 
 Surgeons, for each license $10 
 
 Tailors, same as “Milliners.” 
 
 Tallow chandlers, under which term is included 
 every person whose business it is to make or man- 
 ufacture candles, for each license $10 
 
 Tar, coal, produced in the manufacture of gas Exempt. 
 
 Taverns, same as “ Hotels.” 
 
 Telegraphic dispatches, see “ Dispatch.” 
 
 Tents, same as “ Awnings.” 
 
 Theaters, under which term is included every place 
 or edifice erected for the purpose of dramatic or 
 operatio representations, plays or performances, 
 and not including halls rented or used occasionally 
 for concerts or theatrical representations, for each 
 
 license $100 
 
 Ticket, passage, by any vessel from any port in tho 
 United States to a foreign port, if less than $30. . . 50 cents. 
 
 Do., exceeding $30 $1 
 
 Timber is not to be considered a manufacture. 
 
 Timepieces (see “ Clocks”) 3 ^ cent. 
 
 Tin, manufactures of, when not otherwise specified. 3 ^ cent. 
 Tobacconists, under which term is included every 
 person who shall oflTer for sale, at retail, cigars, 
 snuff or tobacco in any form (wholesale and retail 
 dealers, keepers of hotels, inns and taverns or 
 eating-houses having taken out a license are not 
 required to take out a license as tobacconists) for 
 
 each license $10 
 
 Tobacco, cavendish, per pound 15 cents. 
 
 Do., fine cut, per pound 15 cents 
 
 Do., ground, dry or damp of all descriptions (except 
 aromatic or medicinal snuff in phials, pots, boxes, 
 
 or packets! per pound 8 centa. 
 
 Do., manufactured, of all kinds, not including snnff, 
 cigars, or smoking tobacco, prepared with all tho 
 stems, or made exclusively of stems, per pound. . 15 centa. 
 Do., smoking tobacco, prepared with all the stems 
 
 In, or made exclusively of stems, per pound 5 cents. 
 
 Do., plug, same as “ Tobacco, cavendish.” 
 
 Do., twist, same as “ Tobacco, cavendish.” 
 
 Trust Companies, on dividends, &o 3 per ct. 
 
 Umhrelleu), made of cotton 3 per cL 
 
 Do., made of any other material 3 per ot. 
 
 Umbrella stretchers are not to be considered a manu- 
 facture. 
 
 Varnish, made wholly or in part of gum copal, ot of 
 
 other gums or substances 5 per et 
 
 Do., made of other gums or substances..... 5 per ct 
 
 Vegetable oils, per gallon. 2 centa. 
 
42 
 
 Vessels, hereafter bnilt 
 
 Warehouse entry, a|; Custom-Hogses, not exceeding 
 
 tlCOin value, stamp duty 
 
 Do., do., exceedingllOC and not exceeding $500.... 
 
 Do., do., exceeding $500 in value 
 
 Warehouse receipts, stamp duty 
 
 Whale oU 
 
 Whisky, per gallon 
 
 Do., rectified, is not to pay an additional duty. 
 Wholesale dealers (under which term is included 
 every person whose business or occupation it is to 
 sell or offer to sell any goods, wares or merchan- 
 dise of foreign or domestic production, not includ- 
 ing distil ed spirits, fermented liquors, or wines, 
 but not excluding drugs, medicines, cigars, snuff, 
 or tobacco), whose annual sales exceed $25,000, 
 
 and do not exceed $50,0( 0, for each license 
 
 Do. do. do., if exceeding $50,COO and not exceeding 
 
 $100,000, for each license 
 
 Do. do. do., exceeding $1C0,C00 and not exceeding 
 
 $250,000, for each license 
 
 Do. do. do., exceeding $250,100 and not exceeding 
 
 $500,000, for ea:;h license 
 
 Do. do. do., exceeding $500,000 and not exceeding 
 
 $1,000,000, for each license 
 
 Do. do. do , exceeding $ l,0t 0,000 and not exceeding 
 
 $2,000,000, for each license 
 
 Dc. do, do., exceeding $2,000,000. for every $1,000,- 
 000 in excess rf $2,000,000, in addition to the $500. 
 Wholesale dealers — The license required by any 
 ivlioleaalo dealer, ehall not be for a less amooift 
 
 2 per ct. 
 
 25 cents. 
 50 cents. 
 $1 00 . 
 25 cents. 
 Exempt. 
 20 cents. 
 
 $25 00 
 $50 00 
 $100 00 
 $200 00 
 $300 00 
 $500 00 
 $250 00 
 
 than his sales for the previous year, unless he has 
 made or proposes to make some change in his bn six 
 ness that will obviously reduce the amount of hiS' « 
 
 I annuel sales, nor shall any licensed or wholesale 
 dealer allow any such person to act as commercial. ’ 
 
 broker ; provided, that any license understated ' 
 
 may be again assessed. 
 
 Wholesale dealers in liquors, under which term is 
 included every person other than the distiller or 
 brewer, who shaM. sell, or offer for sale, any dis- 
 tilled spirits, fermented liquors, and wines of all 
 Linds, in quantities of more than three gallons at 
 one time, or whose annual sales shall exceed $25, •< 
 
 €00, shall pay for each license the amount re» 
 quired for license to “wholesale dealers.’* 
 
 Willow, manufactures of..... 3 per et. 
 
 Wine made of grapes, per gallon 5 cents.^ 
 
 Withdrawal entry, at Custom-House, stamp duty... 60 cents.' 
 Wood, manufactures of, if net otherwise provided 
 
 for 3 per eb 
 
 Woodscrews 1^ center 
 
 Wool, manufactures of, not otherwise specified 3 per cti, 
 
 W^'orsted, manufactures of, not otherwise specified.. 3 per ct% 
 Worm Iczenges, same as “ Dentifrice.” 
 
 Writ, stamp duty 50 cents., 
 
 Yachts, under the vslne of $600 $5 00 
 
 Do- value abov<^ $600. and not above $1,000 $10 OO! 
 
 Do., for each additional $1,000 in value $10 OQi 
 
 Yellow sheathing metal ; 1 per ot^ 
 
 Zinc, manufactnres of, not otherwise specified...... 3 per ot>, 
 
 Do.y ozyda of, per 100 2Sl ceotik. 
 
 
NEW EDITION, REVISED AND ENLARGED. 
 
 ALL ABOOTt^ tax LAW! 
 
 JTJST 
 
 A 
 
 OF 
 
 THE U. S, TAX LAW, 
 
 With all the Amendments passed by the last Congress: 
 
 CONTAINING, 
 
 IN ADDITION TO THE LAW IN FULL, UPWARDS OF 
 
 TWO HUNDRED DECISIONS BY THE OOiilSSIONER, 
 
 MANY JUDICIAL EXPOSITIONS, ' 
 
 AND 
 
 COPIOUS NOTES AND EXPLANATIONS ; 
 
 FUENISHING 
 
 Full Directions for every class of business, and alLkinds of 
 property subject to the Excise Duties; 
 
 ESPECIALLY IMPORTANT TO OFFICERS OF THE REVENUE, BANKS, INSURANCE 
 COMPANIES, MANUFACTURERS, MERCHANTS, MECHANICS, 
 PROFESSIONAL AND BUSINESS MEN, 
 
 AND TO 
 
 ALL WHO HAVE TO PAY TAXES; 
 
 Alphabetically arranged, embracing every pursuit and every article Taxed ; 
 
 TO WHICH IS ADDED A COPIOUS INDEX. 
 
 COMPILED FROM OFFICIAL SOURCES, 
 
 By A MAS A A. R E D F I E L D , Esq., Counsellor at Law. 
 
 In this work the provisions of the Law are greatly 
 simplified by being arranged into Books and Chap- 
 ters, Articles and Sections, under which all the various sub- 
 jects of Taxation and License, Modes of Assessment and 
 Collection of Duties, Penalties, Proceedings, &c., are sepa- 
 rately treated, elucidated, and explained. 
 
 ONE VOL., 12mo., 340 PAGES, BOUND IN CLOTH, PRICE $1.26. 
 
 Sent by mail, prepaid, upon receipt of price. 
 
 Address JOHN S. VOORHIES, Publisher, 
 
 or 20 Nassau Street, N. Y.. 
 
 BAKER & GODWIN, Printers, 
 
 Tribune Buildings, N. Y. 
 
 Orders from the Trade solicited. 
 
BRANBRETH’S PILI<S. 
 
 NEW STYLE. 
 
 TKCE BEST BTJBC3-uft.TI-V"E I3ST THE -WOBEE. 
 
 These pills expel the principle of disease, and increase the principle of life. 
 
 Dr. Lull, of Potsdam, who has used them twenty years in his practice, says: — “ They are a 
 vegetable compound, which invigorate, cleanse and purify the blood, correct and regulate all 
 the secretions, and, by purgation, discharge the whole mass of morbid matter from the system, 
 without reducing the strength. They are admitted to be the best purgative and anti-billious 
 medicine, and have not their equal for Rheumatism, Colds, Coughs, Asthma, <fec., <fec., and, as 
 purifiers and sweeteners of the blood, they are without a rival.” 
 
 STATEMENT OP CAPTAIN BULMEB. 
 
 This December 4, 1862, United States Marine Artillery, at Newbern, N. C., says that his 
 second lieutenant, Charles R. Doane, was attacked with typhoid fiver; that he continued to 
 grow worse, and was given up by the doctors, who had been unable to open his bowels. Cap- 
 tain Bulmer concluded to try Brandreth’s Pills, a medicine which he had used from his child- 
 hood. He gave seven over night, and requested the nurse to give seven more in the morning. 
 The effect was thorough — the delirium passed off, and the young lieutenant was easy, and evi- 
 dently much better. In the evening he was able to get up. He look the Pills a few days, con- 
 tinuing to improve, and the typhoid fever was cured. He was then attacked with fever and 
 ague. Again the Pills were relied upon, and they cured his fever and ague also. In a few days 
 he was fully restored to health. 
 
 I call upon the Surgeon-General to see to it that a supply of Brandreth’s Pills are among the 
 medicinal stores. 
 
 B. BRANDRETH. 
 
 CONSUMPTION CUBED. 
 
 Hammonton, N. J., May Y, 1861. 
 
 Dr. Brandketh — Dear Sir : I have long wanted to wi'ite to you, and express my gratitude 
 for the beneficial effects that have been experienced in my own family, and in hundreds, aye, 
 thousands, of others, by the use of Brandreth’s Pills, The first year my friend Brockway sold 
 your Pills in Boston, 1838, 1 was then in a declining state of health, and my friends, as well as 
 myself, supposed that my earthly voyage would soon terminate. Mr. Brockway urged me to 
 take the Brandreth Pills; but having used so much medicine, with no good effect, I was more 
 inclined to let nature take its course, and calmly submit to my fate. Mr. B. offered t® give me 
 -one dozen boxes, if I would take them as prescribed. By this I saw he had great faith in them, 
 and I finally consented to take them, but not as a gift. I went home, and went at it most hope- 
 lessly. After taldng one box I began to feel better. Well, Sir, when I had used up my twelve 
 boxes I was a well, healthy man — my weight having gone from 131 pounds up to 152 pounds. 
 I then ordered a supply, and between that time and the present I retailed $3,000 woith of these 
 invaluable Pills, and am quite sure that I have thereby been instrumental in saving, not hun- 
 dreds, but thousands of lives. 
 
 Tours, truly, 
 
 0. J. FAY, P. M. 
 
 Gravel, Kidney Affections, and all difficulties of the Bladder, are soon relieved and cured 
 by BRANDREIH’S PILLS, which are also the best medicine for fevers and colds. 
 
 CUBE OP GBAVEIi IN TWO WEEKS. 
 
 Lee, Oneida Co., N. Y,, Jan. 27, 1862.- 
 
 Dr. B. Brandreth — Mi/ Dear Sir: I received your letter acknowledging draft on Metropolitan 
 Bank for thirty dollars, lor Brandreth’s Pills, which have been largely sold and usefulness con- 
 tinues to extend. 
 
 Within a few weeks, one of the most respectable of our citizens was sorely afflicted with 
 gravel ; no less than eiglit medical men were called in, with a view to giving relief to the severe 
 pain, which caused the patient to utter piercing cries, which were heard a block. The doctors 
 exert'- d their skill in vain ; as a last resort, Bi’andreth’s Pills were purchased from me. The first 
 dose of six gave ease, and two boxes effected a perfect cure within two weeks. I shall be pleased 
 ito refer to the patient, if you deem t le case worthy of investigation further. In our town there 
 are persons who have been cured of almost every disease by the use of these Pills alone, which 
 caused their reputation to be very great. Be sure and see my “new supply are fresh Pills;- my 
 customers do not like stale Pills.” 
 
 Your friend and agent, of many years standing, 
 
 IRA FILLMORE. 
 
 SOLD EY DE.A.LEES G-ENERAlLLY. 
 
 PRINCIPAL OFFICE-294 CANAL STREET, NEW YORK. 
 
 ONE DOLI.AR, enelosf^d to Dn. B. Brandreth, New York, will insure the return of FOTJE 
 BOXES of Brandreth’s Pills, by mail, to any part of the United States, without further charge j 
 
Al.I.COCK’S 
 
 Porous Strengthening Plasters 
 
 SHOULD BE USED US’ THE FOLLOWING- CASES; 
 
 TENDERNESS OF THE SKIN; MOTH OF THE SKIN; 
 SORENESS OF SHIN BONE; RECENT OR OLD BRUISES; 
 Peculiar Itching of the Skin by persons advanced in Life— Dry Leprosy. 
 
 WHERE WARMTH IS WANTED; WHERE THE NATURAL ACTION OF THE 
 SURFACE IS IMPERFECT; WHERE A SURFACE IS UNNATURALLY 
 HOT AND DRY; WHERE THERE IS PAIN OR WEAKNESS; and 
 where there is a numbness, imperfect circulation, or debility from an injury to the part, or from 
 local rheumatism or paralysis, apply over cv cear the part, a Porous Plaster of Dr, ALLCOCK 
 Cuts, Wounds, Bruises, and Gun-shot Wounds. Few applications will be found superior to 
 the POROUts PLASTERS of Mr. ALLCOCK. But in Rheumatism, and partial Paralysis, and 
 for Affections or Pain of the Back and Spine, there is no application to be compared to ATT. . 
 COCK’S POROUS PLASTERS. ^ 
 
 CERTIFICATES. 
 
 PAINS IN THE CHEST AND ACUTE INDIGESTION CURED. 
 
 Letter from the Hon. CARL SCIIURZ, Chicago, Sept. 26, 1859. 
 
 To the Editors of the New York Ciiminal Zeitung Gentlemen,— I shall feel obliged if you 
 will inform your friend, Mr. Deichman, that I have quite recovered from the severe pain in my 
 chest, from which I have so long suffered. Allcock’s Porous Plaster cured me, of which he spoke 
 BO highly. I had tried almost everything to relieve the pain, without any benefit, before I used 
 we plaster, which, strange to say, in a few days after putting it on, perfectly relieved me. I 
 have worn the plasters for the last nine months, changing once in a week or two, without any 
 return of the pain in my chest, or the least difficulty in taking any kind of food. This can be 
 attested by all my friends and family. Show Deichman this letter, and please to publish it in 
 your paper. 
 
 Most respectfully, 
 
 CARL SCHURZ. 
 
 Note hy the Editors of the Criminal Zeitung.— "W q insert this letter with pleasure, as it affords 
 ns an opportunity for saying that any one aflfiicted with pains in the chest, accompanied with in- 
 digestion, can, by applying at this office, receive ample testimony from one who has been re- 
 stored to health by these very plasters of Mr. Allcock’s, which he used for six months for a simi- 
 lar affection. 
 
 CURE OF CRICK IN THE BACK. 
 
 Messrs. Allcock & Co.— Please send me a dollar’s worth of your Plasters. They have cured 
 me of a crick in my back, which has troubled me for some time, and now my father is eoine to 
 try them for difficulty about his heart ° ° 
 
 Lyons, N. Y., July 4, 1862. L. H. SHERWOOD. 
 
 LAME BACK. 
 
 m A j. .-I York, Nov. 23, 1859. 
 
 ^ i. Allcock & Co. — Gentlemen ; — I lately suffered severely from a weakness in my back, oc- 
 casioned by suddenly over-exerting myself. Having heard your plasters recommended for cases 
 of this kind, 1 procured one, and the result was all that I cuuld desire. A single plaster cured 
 me in a week. Yours, respectfully, 
 
 J. G. BRIGGS, Proprietor of the Brandreth House. 
 
 INJURY TO THE SPINE CURED. 
 
 ,, m i . Hartford, Conn., Nov. 11, 1861. 
 
 Messrs. 1 nos. Ailcock <fe Co.— Please send, with dispatch, twelve dozen Allcock’s Porous 
 Plasters. Our Gaily experience confirms their very superior excellence. At this moment of 
 writing, a man applies for one, who, by entanglement in the shaft cf maclnnery, had bo:h his 
 legs broken, spine severely injured, and was for nearly a year entirely helpless. This man found 
 relief verv soon by the application of a plaster to his spine. lie was soon enabled to work, and 
 now he labors as well as ever. He would cheerfully psy $5 for a single Plaster, if they could 
 not be had at a lower rate. I am surprised that surgeons do not make use of these perforated 
 plasters, to the exclusion of all others, as their flexibility and adhesiveness are greatly in ad- 
 vance of all other plasters with which I am acquainted; wh.le the perforations peculiar to them 
 render thorn greatly superior to all others for ordinary surgical uses. Knowing the Plasters to 
 be so useful, 1 have no scruples that my sentiments should be known. 
 
 u ¥T. t; ill. L/. 
 
 faster, at the principal office, 294 CANAL STREET, and also at No. 
 States ^ York, and by all dealers in every town of the Northern and Eastern 
 
 THOMAS ALLCOCK & CO. 
 
 ONE DOLLAR, inclosed to THOMAS ALLCOCK & CO., No. 4 UNION SQUARE New 
 wkho’urfi^ther PLASTERS by mail, to any part of the United States, 
 
THE MVERSAl CLOTHES VEIN6EL 
 
 
 
 It saves Time, Labor, Clothes and Monesi, 
 
 It will weaij for years without repair. No servant can 
 it. A child eight years old can operate it. No c^utdoB 
 or skill required in its use. It saves its coat 
 in Clothing every six months^ 
 
 EVERY WRINGER WITH COG-WHEELS IS WARRANTED 
 
 • IN EYEBY PARTICULAR. 
 
 PRICES, 
 
 No. 1, Large Family Wr.’nger, 
 
 witii Cogs, warranted $10 
 
 No. 2,* Medium, with Oogs, 
 
 warranted T 
 
 No. Medium, without C«gs, 
 
 not warranted 6 
 
 No. 8, Small, without Cogs, 
 
 not warranted 6 
 
 No. 8, Large Hotel, with Cogs, 
 
 warranted... 14 
 
 No. 18, Medium, (to run by 
 steam,) with Cogs, warrant- 
 ed IS 
 
 No. 22, Large Laundry, (to run 
 by steam,) with Cogs, war- 
 ranted 
 
 * No. 2 is the size generally used 
 In private families. > 
 
 THEONI.Y 
 
 I 
 
 VCETH THE 
 
 PATENT 
 
 COG-WHEEL 
 
 REGULATOR. 
 
 Ko Wringer can be Pnralile 
 witbont 
 
 COG-WHEELS. 
 
 Opinion of Mrs. Henry Ward Beecher. 
 
 I am most happy to speak in the veiy highest terms of the “Universal Clothes Wringer.” The hardest part 
 of “washing-day ” work, is, in my opinion, the wringing ; and the inventor of this machine may have the satisfaction 
 of feeling that he has changed one of the most toilsome parts of woman’s work into a very attractive amusement 
 The laundress looks upon it as a great blessing. I could hardly express my approbation of them more highly than I 
 have by ordering one, in these hard times, for my daughter. I look upon it as among the most useful articles in her 
 house. 
 
 October, 1861. ME8. HENRY WARD BEECHER. 
 
 Opinion of Mrs. C. Fowler Wells, 
 
 Having used the “ Universal Clothes Wringer ” in our family several months, we could not be induced ti 
 part with it. unless we could be sure of finding a substitute. Our _Mary — who is not very fond of “machinery ” d 
 
 antr amra a>iA la oivtt ■ftimil'XT ixTlirk iiaaa ** 'Will RAWA AT»Ancr"h "in nriA frACiT f.A T\a.\r 
 
 any kind — says she is sure any family who uses the 
 New York, 1861, 
 
 will save enough iu one year to pay for it 
 
 MRS. C. FOWLER WELLS. 
 
 Opinion of Solon Robinson (one of the Editors of the New York Tribune^ 
 
 If I can say anything to induce families to buy the “Universal Clothes Wringer,” I shall be glad of the 
 opportunity. My family have had One in use a year or two, and I pronounce it one of, if not the very best, labor* 
 saving machines ever invented for woman’s use. My fiimily would as soon give up th^ QQq|^g-stove as tWs Clothe* 
 Wringer. It cannot be too highly recommended. 
 
 New York, Feb. 12, 1862. SQLOlSh RQBJQSSON. 
 
 The Universal Wringer 
 
 Took the FIRST PREMIUM, a Silver Medal and Diploma, at the New York 
 State Fair, 1862. It was pronounced superior to all others in the World’s Fair at London* 
 1862, 'and has always taken the FIKST PREMIUM in every State and County Fair, when exhibited 
 in fair competition with other machines. Canvassers wanted in every towm Persons residing 
 where no canvasser is appointed, by remitting the price to us, shall receive the Wringer by 
 express, prepaid, 
 
 B. C. BROWNING, Agent, 
 
 345 BROADWAY, N. Y. 
 
THE NEW-YORK TRIBUNE. 
 
 THE HEW-YOBK DAILY TBIBUHE 
 
 IS PUBLISHED EVERY MORNING AND EVENING (SUNDAYS EXCEPTED), BY THB 
 
 TRIBUNE ASSOCIATION. 
 
 IN THE TRIBUNE BUILDINGS, 
 
 Cor. of Nassau & Spruce Streets, opposite the City Hall, 
 
 And delivered to City Subscribers at 18 cents per week. Mail Subscribers $8 
 
 THE NEW-YORK WEEKLY TRIBUNE 
 
 Is published every Saturday Morning at the low price of $2 per annum, in advance. 
 Three Copies for $5 ; Five Copies for $8; Ten Copies for $15 ; Twenty Copies to one 
 address (and any larger number at the rate of $1 25 per ann), $25 ; Twenty Copies 
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 each insertion. Nothing inserted for less than $5. 
 
 Is published every Tuesday and Friday Morning. Price $3 per annum ; Two Coplei 
 for $5; Five Copies for $12. ' 
 
 A VERY LARGE PAPER FOR THE COUNTRY, 
 
 THE SEHI-WEEKLY TRIBUNE 
 
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 FOR EUROPEAN CIRCULATION 
 
 Is published on the departure of each Mail Steamer for Liverpool at $5 per annum, 
 postage included. Single Copies, Five Cents. Address 
 
 THE TRIBUNE ASSOCIATION, 
 
 No. 164 Nassau Street, N. 7. 
 
At tlie Fairs of the 
 
 U. S. AGRICDLTUEAL SOCIETY 
 American Institute, New- York. 
 Mechanics’ Association, Boston. 
 Franklih Institute, Philadelphia. 
 Metropolitan Mechanics’ Institute. 
 Washington. 
 
 Mechanics’ Institute, Baltimore. 
 Mechanics’ Association, Cincinnati. 
 Kentucky Institute, Lom'sville. 
 Mechanical Association, St. Louis. 
 Mechanics’ Institute, San Francisco 
 
 At the State Fairs ol 
 
 Offlce-506 BBQADWAY, New York. 
 
 Maine, 
 
 Ohio, 
 
 Vermont, 
 
 Indiana, 
 
 ^ Connecticut, 
 
 Iowa, 
 
 t New York, 
 
 Tennessee, 
 
 ^ New Jersey, 
 
 Illiaois, 
 
 1 Pennsylvania, 
 
 Kentucky, 
 
 ' Virginia, 
 
 Michigan, 
 
 Mississippi, 
 
 Wisconsin, 
 
 Missouri, 
 
 California, 
 
 Ijg) And at hundreds of County Fair^, 
 
 f 
 
 
 © 6C©iiniiinj©Pj 
 
 ©t®. 
 
 
 York. ' 
 
 Th-is machine makes the “ LOCK-STITCH,” and ranks highest on account of the elanti 
 Sn’ii’ general desirableness of the stitching when SfSd the S 
 
 range of its application.-Bepori of tU American InstUute, New York " 
 
 @F Si 
 
 Of fo»eTL?k^“re ?S‘eTeUl/;ata^^^^^ 
 
 With this Sewing Machine. Subjoined is a summary of several of tL tfbS ^ 
 
 Gentlemen’s Shirts, 1 
 
 Frock Coats, 2 
 
 Satin Vests, *.l 
 
 Linen Vests, ^ 0 
 
 Cloth Pants, .0 
 
 Summer Pants, 0 
 
 Silk Dress, 1 
 
 Merino Dress, 1 
 
 BY MACHINE. 
 
 Hours. Min. 
 
 16 
 
 BY HAND. 
 
 Hours. Min. 
 14 26 
 
 14 
 
 51 
 
 Calico Dress, 0 
 
 Chemise, .1 
 
 Moreen Skirt, .0 
 
 Muslin Skirt, . .0 
 
 Drawers, ! *. ! . .0 
 
 Night Dress, 1 
 
 Silk Apron, '[o 
 
 Plain Api-on, * ’o 
 
 BY MACHINE. 
 
 Hours. Min. 
 
 BY HAND. 
 
 Hours. Min 
 
 NUMBER OF STITCHES MADE PER MINUTE, 
 
 1 
 
 6 
 
 2 
 
 .16 
 , 2G 
 
 Stitching fine Linen, 23 
 
 ‘‘ Satin,.. 
 
 “ Silk, 
 
 Seaming fine Cloth, 38 
 
 By H’d. 
 
 With Mach. 
 
 Ratio. 
 
 ...23 
 
 640 
 
 28 
 
 ...24 
 
 520 
 
 22 
 
 
 5.50 
 
 18 
 
 ...38 
 
 594 
 
 16 
 
 With Mach. 
 175 
 510’ 
 210 
 374 
 
 rr X . X By H’d. 
 
 Patent Leather, fine Stitch. 7 
 
 Fitting Ladies Gaiters, 28 
 
 Stitching Shoe Vamps, 10 
 
 . Binding Hats, .' 33 
 
 When the machines are driven by power, the ratio is much higher— 1 500 and 2 000 
 stitches per minute not being an unusual average. ’ ’ 
 
 ^ considerable length are ordinarily sewed, with the best machines, at the rate 
 
 of a yaid a minube,.and that, too, m a manner far superior to hand-sewing. 
 
 Ratio 
 
 25 
 
 18 
 
 21 
 
 11 
 
 the Wheeler & Wilson Sewing Machinef resulting from the 
 wide range of its application, is the varying branches of business to which jt is applied as 
 
 fashion changes. Thus, a house or a person furnished with these machines 
 
 may, at different 
 or 
 
 Clothing, Skirts, or Mantillas, or Diamond Rufflimr 
 Shirts, or stitching Hats and Caps, etc. It is not as if they were limited to one branSi of 
 unused unless that particular article were in demand. So Ion 
 
 as sewin| is to be done, these machines are sure of something to do. Hence the Wheetfr 
 Wilson Sewing Machine is the machine for all kinds of Family Sewing, and for the use ^ 
 
 ITO r\-P • j ./-NT T ^ 
 
 ance °eacS^ n"? ft" “d the same appear 
 
 ance upon each side of the seam, a single line of thread extending from stitch to stitch It 
 
 IS formed with cwo threads, one upon each side of the fabric and ifterlocked in the ceSfee S 
 
 ’*■ pd regularity, and m the firmness of the seam formed, it excels hand sewing^ 
 
 exceSe^nf ‘"•"a Machine “e l f 
 
 excellence of stitch alike upon both sides of the fabric sewed. 2 Strength fiT-mnpss -ni 
 
 durability of seam, that will not rip nor ravel, and made with— 3. Economy^of ’tlirea^- 4 "li 
 
 eleg“ LlrituH??/ to purposes and material: Comra^ess 
 
 eis? nf ^ ^ ® \ Simplicity and thoroughness of constraction 7. Spe«^ 
 
 ease of operation and management, and quietness of movement. ^ 
 
UNIVERSITY OF ILLINOIS-URBANA