lation of coal, asphaltum, shale, peat, petroleum, or rock, and all other bituminous substances used for like purposes, per gallou 10 cents. 2 cents. 2 66 2 66 2 Oil, lard, pure or adulterated, if not otherwise provided for, per gallon........ linseed, per gallon...... mustard seed, per gallon..... all vegetable, per gallon..... refined, produced by distillation of coal exclusively, per gallon....... ..... 8 cents. Oleic acid, produced in the manufacture of candles, and used in the manufacture of soap, exempt. 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, 2 cents. Oxide of zinc, per one hundred pounds.. 25 cents. wrapping, made of manilla hemp, or made in imitation thereof.... ........... 3 per ct. writing..... 3 per ct. all other descriptions of.................. 3 per ct. Paraffine oil..... ................................. exempt. Parasols of any material... 5 per ct. Partnerships, to make a list of property liable to taxation. Passport, on each, issued from the office of the Secretary of State...... $3 on each, issued by any ministers or consuls of the United States..... $3 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 other mate3 per ct. Patent leather, per square foot........ 5 mills. Pawnbrokers-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 of security of money lent thereon, for license..... $50 Paymaster, United States, to withhold tax in adjusting accounts. Pasteboard, made of junk, straw, or rial..... Pearl barley is not to be considered a manufacture. Peddlers-Every person who sells, or offers to sell, at retail, goods, wares, or other com 1 cent. 10 cents. Perfumery, same as DENTIFRICE. graphs, ambrotypes, daguerreotypes, or pic- for each license, when the receipts do not exceed $500...... $10 when the receipts are over $500 and under $1000, for license... $15.00 when the receipts are over $1000, for license, $25 Physicians, whose business it is, for fee or reward, to prescribe en edies or perform surgical operations for the cure of any bodily disease or ailing, dentists included, for each license..... ...... $10 license not required from, as apothecaries, where they only keep medicines on hand to fill their own prescriptions. Pickles..... 5 per ct. Pig iron is not to be considered a manufacture. Pills, same as DENTIFRICE. Pimento, ground, and all imitations of, per pound, 1 cent. Pins, solid head or other, in boxes, packets, bundles, or other form.. ..... 5 per ct. Plaster, or gypsum, is not to be considered a manufacture. Plasters, same as DENTIFRICE. Plate, gold, kept for use, per oz. troy..... 50 cents. silver, do., per oz. troy. 3 cents. silver, as above, to the extent of 40 oz... free. iron. See IRON. Playing cards. See CARDS. Porter, per barrel of 31 gallons, fractional parts in proportion........ $1 Pot, containing medicines, &c., same as BOTTLES. Pottery ware, if not otherwise specified. 3 per ct. Powders, medicinal, same as DENTIFRICE. Power of attorney, for the sale or transfer of any stock, bonds, or scrip, or for the collection of any dividends or interest thereon, stamp duty. 25 cents. or proxy for voting at any election for officers of any incorporated company or society, except charitable, religious, literary, and cemetery societies, stamp duty.... 10 cents. to sell and convey real estate, or to rent or lease the same, or to perform any or all other acts not otherwise specified, stamp duty....... $1 to receive or collect rent, stamp duty........ 25 cents. Preparations of which coffee forms a part, or 20,000, 2 20,000 50,000, 5 50,000 100,000, 10 exceeding $100,000 and not exceeding $150,000, $20 66 for every additional $50,000, or fractional part thereof...... $10 Profits, annual, of every person, when exceeding $600, and not exceeding $10,000, on the excess over $600.... 3 per ct. exceeding $10,000, on the excess over $600..... 5 per ct. annual, when realized by any citizen of the United States residing abroad, and not in the employment of the United States, not otherwise provided for............. 5 per ct. Promissory notes..... 5 cents. Property under distraint, when not divisible, all to be sold. when not sold, to be purchased for the United States. annual income from. See INCOME. left by legacy. See LEGACIES. Protest of every note, bill of exchange, acceptance, check, or draft... 25 cents. Publications are not to be regarded as a manu any process, or mixes distilled spirits, whiskey, brandy, gin, or wine, with any other materials, for sale, under the name of rum, whiskey, brandy, gin, wine, or any other name or names, for each license to rectify: any quantity of spirituous liquors not exceeding 500 barrels, containing not more than 40 gallons to each.... $25 Rectifiers-For each additional 500 barrels, or any fraction thereof........ $25 Red oil.... ..... free. Rents, annual income from, when exceeding $600, and not exceeding $10,000, on excess over $600.. 3 per ct. exceeding $10,000, on excess over $600............... 5 per ct. annual income from, when realized by a citizen of the United States residing in a foreign country and not in the employment of the United States.... 5 per ct. Retail dealers, whose gross annual sales or re ceipts exceed one thousand dollars, for each license.... ... $10 whose gross annual receipts are less than one thousand dollars, require no license. in liquors Every person who shall sell or offer for sale distilled spirits, fermented liquors, or wines of every description, in less quantities than three gallons at one time, to the same purchaser, for each liceuse... $20 all persons 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 package at one time to the same person (not including wines, spirituous or malt liquors, but not excluding drugs, medicines, cigars, snuff, or tobacco), to be regarded as. do not require a license as tobacconists. need no license as a confectioner. nor as an apothecary. Reviews are not to be considered as a manufacture. Roman cement is not to be regarded as a manufacture. Salaries, annual income from, when exceeding $600, on the excess over $600........ 3 per ot. all, of persons in the employ of the United States, when exceeding the rate of $600 per year, on the excess above $600....... 3 per ct. Salaries of officers, paid out of the accruing taxes, before they are paid into the United States Treasury. Saleratus, per pound....... 5 mills. Sales at auction, on gross amount of sales...................... b of 1 per ct. Sales at auction made by public officers, &c........ exempt. Salt, per one hundred pounds............................................... 4 cents. Salves, same as DENTIFRICE. Savings institutions, on all dividends..... 3 per ct. Screws, called wood screws, per pound. 11⁄2 cents. Segars (see CIGARS), valued at not over five dollars per thousand, per 1000.... $1.50 valued at over five dollars and not over ten dollars per thousand, per 1000... ......... $2 valued at over ten and not over twenty dollars per thousand, per 1000........ $2.50 valued at over twenty dollars per thousand, per 1000.... $3.50 Shellfish, in cans or air-tight packages... 5 per ct. Stamps, duties to commence October 1st, but docu ments do not become invalid if not stamped till after January 1st, 1863. penalty for not using stamps, $50, and paper invalid. stamps for one instrument not to be used for another. forging, counterfeiting, or misusing stamps or selling the same, or defacing stamps, certain persons allowed to furnish their own Stamps, neglect to affix stamp on bills of exchange, &c., incurs a penalty of $200 fine. no bill can be negotiated without stamp. discount to purchasers of stamps, five per cent. between $50 and $500, ten per cent over $500. instruments exempt from duty may be stamped. telegraph messages and packages for express companies. penalty for preparing drugs for consumption or sale without stamp. prescriptions of the College of Pharmacy or of physicians do not require a stamp. penalty for removing stamps from articles, $50 and costs, and forfeiture of goods. articles named in this summary as subject to stamp duty not to be sold without a stamp, unless for export. manufacturers of such articles to make monthly returns Starch, made of corn, per pound......... 11⁄2 mills. made of potatoes, per pound............. 1 mill. made of rice, per pound..... 4 mills. made of wheat, per pound........... 11⁄2 mills. made of any other material, per pound....... 4 mills. States may tax without regard to the United States law. States and Territories in which the Act cannot be executed wholly it may be executed in part. Stationery, allowed to Assessors, &c. to collectors. Staves are not to be considered a manufacture. Steamboat captains to make monthly statement. Steamboats, except ferry boats, on gross receipts. 3 per ct. Steamers, passenger, cost of license........... $25 Steel, manufactures of, when not otherwise specified...... 3 per ct. in ingots, bars, sheets, or wire, not less than one-fourth of an inch in thickness, valued at seven cents per pound or less, per ton. $4 do., valued above seven cents per pound and not above eleven cents per pound, per ton, $8 do., valued above eleven cents per pound, per ton.... $10 Stills, used in distilling spirituous liquors, where the annual product exceeds three hundred barrels, for each yearly license............. $50 where the annual product is three hundred barrels or less, each license..... $25 used by distillers of apples and peaches, where the annual product is less than one hundred and fifty barrels, each license....... $12 50 Stoves, per ton of 2000 pounds......... $1.50 Sugar, refined, whether loaf, lump, granulated, or pulverized, per pound.... 2 mills. refined, or made from molasses, syrup of molasses, melado, or concentrated melado, per pound..... 2 mills. brown, muscovado, or clarified, produced directly from the sugar-cane, and not from sorghum or imphee, other than that produced by the refiner, per pound....... 1 cent. Sugar candy, made wholly or in part of sugar, per pound.... 1 cent. Sugar-coated pills, same as DENTIFRICE. Tallow chandlers, for each license............... $10 Tar, coal, produced in the manufacture of gas..... | Varnish, made wholly or in part of gum copal..... Taverns. See HOTELS. Taxes, all liable must pay. exempt. Taxes to be paid within the district where persons reside. payable at notification of collector, penalty for neglect, addition of ten per cent. and eventually distraint. when wrongful, how to be refunded. Telegraph despatches. See DESPATCH. Telegraph operators, not to receive a message unless it is stamped. Theatres, all edifices erected for the purpose of dramatic or operatic representations, plays, or performances, regarded as, for each license... $100 Ticket, passage, by any vessel from a port in the United States to a foreign port, if less than $30..... exceeding $30.. 50 cents. $1 Timber is not to be considered a manufacture. Tin, manufactures of, when not otherwise specified.. Tinctures, same as DENTIFRICE. 3 per ct. .... $10 whose gross annual sales do not exceed one thousand dollars, are not required to take out a license. all persons whose business is to sell at retail cigars, snuff, or tobacco in any form, to be regarded as. license not required where gross receipts are less than $1000 per annum. Tobacco, Cavendish, valued at more than 30 cents per pound, per pound..... ......... 15 cents. valued at any sum not exceeding 30 cents per pound, per pound... 10 cents. fine cut, same as TOBACCO, CAVENDISH. smoking, prepared with stems in, smoking, made exclusively of Tonic mixture, same as DENTIFRICE. Umbrellas, made of cotton, silk, or other material, 5 per ct. Umbrella stretchers are not to be considered a manufacture. Unguents, same as DENTIFRICE. United States securities, tax on interest of.......... 11⁄2 per ct. 5 per ct. made of other gums or substances.. 5 per ct. Vegetable oils, not otherwise specified, per gallon, 2 cents. $25 Vegetable pulmonary balsam, same as DENTIFRICE. Vermifuge, same as DENTIFRICE. Vessels, passenger, cost of license.. Vintners, license not required for selling, at the place where the same is made, wine of their own growth. Warehouse entry, at custom-houses, not exceeding $1 in value, stamp duty......... 25 cents. exceeding $1 and not exceeding $5.. 50 cents. exceeding $5 in value..... ..... $1 Warehouse receipts, stamp duty....... 25 cents. Whale oil..... Whiskey, per gallon... exempt. 20 cents. rectified, is not to pay an additional duty. White lead, per 100 pounds.. 25 cents. Wholesale dealers-Every person whose business or occupation is to sell, or offer to sell, groceries, or any goods, wares, or merchandise, of foreign or domestic production, by one or more original packages or piece, at one time, to the same purchaser, not including wines, spirituous or malt liquors, for each license... $50 in liquors of every description, including dis- do not require a license as tobacconists. Willow, manufactures of.... ARTICLES ON WHICH DUTIES ARE NOW LEVIED, IN ACCORDANCE Below will be found the The Tariff act recently passed was in such form that, in compiling the following table, reference to the laws of March, August, and December, 1861, as well as to that of July, 1862, was necessary. correct rates as imposed by those laws, the names of the articles being alphabetically arranged for convenience of reference: Absynthe, first proof... Specific, lorem. Ad Va Ad Va Cents. Ct. Specific. lorem. Absynthe, oil of....... Accordions. Acetate of potash.. Acid, Benzoic. Boracic. Argols....... -per lb. Aromatic cachous....... Arrow root.......... 1 Citric per lb. 10 Gallic... per lb. 50 Muriatic Oxalic Pyroligneous. Tartaric Sulphuric .per lb. 1 Tannic........... .per lb. 25 Acorn Coffee... per lb. 3 Adamantine Candles.. .per lb. 5 Adhesive Plaster....... 8333 50 35 35 ..per gallon 30 20 Allspice, Oil of...... 50 Almonds...... .per lb. 4 Shelled...... .per lb. 6 Oil of, fixed or expressed. per lb. Oil of, essential. ..per lb. 1 50 Aloes, gum.. ................... per lb. Alum... .per 100 lbs. Substitute. ..per 100 lbs. Patent.. .per 100 lbs. Alumina, Sulphate of.. per 100 lbs. Aluminous Cake... Amber, Oil of, ernde. Oil of, rectified. Gam...... Ammonia....... Sulphate of.. Carbonate of.. Aniline colors..... Anchors..... Anchovies, in salt.. ..per 100 lbs. -per lb. per lb. .per lb. 2888888982 10 nating powders, &c...... 6 Articles embroidered with gold, silver, or Articles composed of grass, osier, palm-leaf, Articles made on frames, of whatever ma- Articles worn by men, women, or children, Articles manufactured from copper, or of Articles used for like purposes as fulmi Articles intended to be used as a substitute 60 for coffee...... 60 Artificial feathers.... 60 Artificial flowers... 60 60 10 20 10 Apparatus, philosophical, or instruments, books, maps, charts, statues, statuary, busts, casts of marble bronze, alabaster, or plaster of Paris, paintings, drawings, etchings, specimens of sculpture, cabinets of coins, medals, regalia, gems, and all collections of antiquities imported by order and for the use of any society incorporated for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or by order and for the use of any college, academy, school, or seminary o learning in the United Quilla... Cork, unmanufactured............per lb. All medicinal, not specified. Barley, Pearl....... Hulled............ Barytes..... Sulphate of..... ...per lb. .per lb. 17 ..per lb. 5 mills ..per lb. 5 mills 22 All combinations of, with acid, per lb. Bassoons.... Baskets, Osier.. Palm...... Straw Whalebone. Willow Battledores Bay leaves, Oil of...... 8333333 ....per lb. 16c. & 30 p. c. 5 per lb. 10 Bay rum... 75 Essence, or oil.... .per oz. 2 00 35 Bayonets....... 288 Arrack, first proof...........................................................per gallon |