Taxes on certain manufactures, unless otherwise provided for.

See 1867, ch. 169, § 9.

Candles.

Illuminating

gas.

average of the

monthly product

for the year. Where gas

works have not been in operation the preced

ing year.

Product returned to be what.

articles, goods, wares, and merchandise hereinafter mentioned, except where otherwise provided, which shall be produced and sold, or be manufactured or made and sold, or be consumed or used by the manufacturer or producer thereof, or removed for consumption, or use, or for delivery to others than agents of the manufacturer or producer within the United States or Territories thereof, there shall be assessed, collected, and paid the following taxes, to be paid by the producer or manufacturer thereof, that is to say:

On candles, of whatever material made, a tax of five per centum ad valorem.

On gas, illuminating, made of coal wholly or in part, or any other material, when the product shall not be above two hundred thousand cubic feet per month, a tax of ten cents per one thousand cubic feet; when the product shall be above two and not exceeding five hundred thousand cubic feet per month, a tax of fifteen cents per one thousand cubic feet; when the product shall be above five hundred thousand and not exceedRate of tax de- ing five millions of cubic feet per month, a tax of twenty cents per one termined by the thousand cubic feet; when the product shall be above five millions, a tax of twenty-five cents per one thousand cubic feet. And the general average of the monthly product for the year preceding the return required by law shall determine the rate of tax herein imposed. And where any gas-works have not been in operation for the next year preceding the return as aforesaid, then the rate shall be determined by the estimated average of the monthly product: Provided, That the product required to be returned by law by any gas company shall be understood to be, in addition to the gas consumed by said company or other party, the product charged in the bills actually rendered by the gas company during the month preceding the return; [and until the thirtieth day of April, eighteen hunCertain gas dred and sixty-seven,] all gas companies whose price is fixed by law are aucompanies may thorized to add the tax herein imposed, to the price per thousand feet on charge tax to consumers until, gas sold; and all such companies which have heretofore contracted to furnish gas to municipal corporations are, in like manner and for the same period, authorized to add such tax to such contract price: Provided Gas for light- further, That all gas furnished for lighting street lamps or for other puring streets, &c. poses, and not measured, and all gas made for and used by any hotel, inn, for and used by tavern, and private dwelling-house, shall be subject to tax whatever the hotels, to be sub- amount of product, and may be estimated; and if the returns in any case ject to tax. shall be understated or underestimated, it shall be the duty of the assistant assessor of the district to increase the same as he shall deem just and proper: And provided further, That gas companies located within the corporate limits of any city or town, whether in the same district or otherwise, or so located as to compete with each other, shall pay the rate of when companies tax imposed by law upon the company having the largest production: And provided further, That coal tar and ammoniacal liquor produced in the manufacture of illuminating gas, and the products of the re-distillation of Coal tar, &c. coal tar, and the products of the manufacture of ammoniacal liquor thus produced, shall be exempt from tax.

&c.

and that made

Returns understated may be increased.

Rate of tax

compete with each other.

exempt.

Illuminating, lubricating, or other mineral

oils, the product of crude petro

leum.

What to be

'On illuminating, lubricating, or other mineral oils, marking not less than thirty-six nor more than fifty-nine degrees Baumé's hydrometer, the product of the distillation, re-distillation, or refining of crude petroleum, twenty cents per gallon; and all such oils between the specific gravity, by Baumé's test, of thirty-six and fifty-nine degrees, inclusive, shall be deemed refined illuminating oil; and any person or persons who, for the purpose of sale or consumption, shall mix any of the heavier paraffine oils with such illuminating oils, or with naphtha, or either one with the taxed as manu- other, shall be deemed manufacturers of illuminating oil, and taxed as facturer of illu- such; and said oil thus mixed, either with or without further distillation, minating oil. Tax. shall be subject to a tax of twenty cents per gallon if, after said mixing or distillation, the product marks, by Baumé's hydrometer, between said points of thirty-six and fifty-nine degrees, inclusive.

deemed refined illuminating oil. Who to be deemed and

On illuminating, lubricating, or other mineral oils, marking not less Illuminating, &c. oils, the prothan thirty-six nor more than fifty-nine degrees Baumé's hydrometer, the duct of the refinexclusive product of the refining of crude oil produced by a single distil- ing of crude oil. lation of coal, shale, asphaltum, peat, or other bituminous substances, not otherwise provided for, ten cents per gallon.

On oil, naphtha, benzine, benzole, or gasoline, marking more than fifty- Oil, naphtha, nine degrees Baumé's hydrometer, the product of the distillation, re-dis- line, or gasoline. tillation, or refining of crude petroleum, or of crude oil produced by a single distillation of coal, shale, peat, asphaltum, or other bituminous substances, a tax of ten cents per gallon: Provided, That distillers and Distillers, &c. of mineral oil, refiners of illuminating, lubricating, or other mineral oil, naphtha, benzine, &c. to be subject benzole, or gasoline, shall be subject to all the provisions of law applicable to all laws applito distillers of spirits, with regard to special taxes, bonds, returns, assess- cable to distillers of spirits, so far ments, removing to and withdrawing from warehouses, liens, penalties, as deemed necesforfeitures, drawbacks, and all other provisions designed for the purpose sary by the comof ascertaining the quantity distilled, and securing the payment of taxes, so far as the same may, in the judgment of the commissioner of internal revenue, and under regulations prescribed by him, be deemed necessary for that purpose: And provided further, That distillers and refiners of coal or mineral oil, whose product shall not exceed twenty-five barrels per day, on a monthly average, shall not be required to make returns oftener than once in thirty days.

missioner.

Certain distil

lers not to make returns oftener

than once in thirty days. Spirits of tur

Coffee, ground

substitutes

On spirits of turpentine, ten cents per gallon. On coffee, roasted or ground, on all ground spices and dry mustard, and pentine. upon all articles intended for use as substitutes for or as adulterations of spices, and dry coffee, spices, or mustard, and upon all compounds and mixtures prepared mustard, and all for sale, or intended for use and sale as coffee, spices, or mustard, or as therefor. substitutes therefor, one cent per pound: Provided, That the exemption of one thousand dollars in annual value of product manufactured shall not apply to any of the above-specified articles mentioned in this paragraph. On molasses produced from the sugar-cane, and not from sorghum or imphee, a tax of three cents per gallon.

On sirup of molasses or sugar-cane juice, when removed from the plantation, concentrated molasses or melado, and cistern bottoms, of sugar produced from the sugar-cane and not made from sorghum or imphee, a tax of three fourths of one cent per pound.

Proviso.

Molasses.

Sugar-cane

juice.

Sugar candy

ery.

On sugar candy and all confectionery made wholly or in part of sugar, valued at not exceeding twenty cents per pound, including the tax, a tax and confectionof two cents per pound; exceeding twenty and not exceeding forty cents per pound, including the tax, a tax of four cents per pound; when exceeding forty cents per pound, including the tax, or sold by the box, package, or otherwise than by the pound, a tax of ten percentum ad valorem. On chocolate and cocoa prepared, a tax of one and a half cent per pound.

On gun cotton, a tax of five per centum ad valorem.

On varnish or japan, made wholly or in part of gum copal, or other gums or substances, a tax of five per centum ad valorem.

Chocolate and

Cocoa.

Gun cotton.
Varnish or

Glue and gela

japan.

On glue and gelatine of all descriptions, in the solid state, a tax of one cent per pound.

tine.

On glue and cement, made wholly or in part of glue, sold in the liquid state, a tax of forty cents per gallon.

Glue and ce

ment.

Pins.

Photographs,

On pins, solid head or other, a tax of five per centum ad valorem. On photographs, ambrotypes, daguerreotypes, or other pictures taken by the action of light, and not hereinafter exempted from tax, a tax of ambrotypes, &c. five per centum ad valorem.

On screws, commonly called wood screws, a tax of [ten] per centum ad valorem.

On clocks and timepieces, and on clock movements, when sold without being cased, a tax of five per centum ad valorem.

Wood screws. See 1867, ch. 169, § 9. Clocks and timepieces.

Soaps valued at above three cents a pound.

Perfumed

soaps.

Uncompound

On all soaps valued at above three cents per pound, not perfumed, and on salt-water soap made of cocoa-nut oil, a tax of five mills per pound. On all perfumed soaps, a tax of three cents per pound.

On all uncompounded chemical productions not otherwise provided for,

ed chemical pro- a tax of five per centum ad valorem.

ductions.

Essential oils.
Furniture and

other articles of

wood.

When tax to

be only on in

creased value.

Salt.

Scales, pumps,

&c.

Tin ware.

Iron, advanced beyond muckbar, &c.

On essential oils of all descriptions, a tax of five per centum ad valorem. On all furniture, or other articles made of wood, sold in the rough or unfinished, not otherwise provided for, a tax of five per centum ad valorem: Provided, That all furniture, or other articles made of wood, previously assessed, and a tax paid thereon, shall be assessed a tax of five per centum ad valorem upon the increased value only thereof when sold in a finished condition.

On salt, a tax of three cents per one hundred pounds.

On scales, pumps, garden engines, and hydraulic rams, a tax of three per centum ad valorem.

On tin ware of all descriptions, not otherwise provided for, a tax of five per centum ad valorem.

On all iron not otherwise provided for, advanced beyond muck-bar, blooms, slabs, or loops, and not advanced beyond bars, and band, hoop, and sheet iron not thinner than number eighteen wire-gauge, and plate iron not less than one eighth of an inch in thickness, a tax of three dolTon to be 2,000 lars per ton: Provided, That a ton shall, for all the purposes of this act, pounds. be deemed and taken to be two thousand pounds.

Band, hoop, and sheet iron.

On band, hoop, and sheet iron, thinner than number eighteen wiregauge, plate iron less than one eighth of an inch in thickness, and cut nails and spikes, not including nails, tacks, brads, or finishing nails, usually put up and sold in papers, whether in papers or otherwise, a tax of five dolWhen from iron lars per ton: Provided, That rods, bands, hoops, sheets, plates, spikes, and on which tax has nails, not including such as are usually put up in papers as before menbeen paid. tioned, manufactured from iron upon which the tax of three dollars has been levied and paid, shall be subject only to a tax of two dollars per ton in addition thereto, anything in this act to the contrary notwithstanding.

Steel.

Stoves and hollow ware.

Wrought-iron

tubes.

Steam, loco

railroad cars.

On steel made directly from muck-bar, blooms, slabs, or loops, a tax of three dollars per ton.

On stoves, and hollow ware in all conditions, whether rough, tinned, or enamelled, and castings of iron, not otherwise provided for, a tax of three dollars per ton.

On tubes made of wrought iron, a tax of five dollars per ton.

On steam, locomotive, and marine engines, including the boilers, and motive, and ma- on railroad cars, a tax of five per centum ad valorem: Provided, That rine engines, and when the boilers, tubes, wheels, tire[s], axles, bells, shafts, cranks, wrists, or head-lights of such engines or cars shall have been once assessed, and a tax previously paid thereon, the amount so paid shall be deducted from the taxes on the finished engine or cars.

Tax paid on materials to be

deducted.

Boilers, tanks,

On boilers of all kinds, water tanks, sugar tanks, oil stills, sewing-mastills, tools, machines, lathes, tools, planes, planing-machines, shafting, and gearing, a tax chines, &c. of five per centum ad valorem.

Iron railings, gates, &c.

Copper, &c. tubes, sheet lead,

&c.

Wine not made

from grapes, &c.

Returns, collections, &c.

On railings, gates, fences, furniture, and statuary made of iron, a tax of five per centum ad valorem.

On copper and brass tubes, nails, or rivets, sheet lead, and lead pipes and shot, a tax of five per centum ad valorem.

On all liquors known or denominated as wine, not made from grapes, currants, rhubard [rhubarb], or berries, produced by being rectified or mixed with other spirits, or into which any matter whatever may be infused to be sold as wine, or by any other name, and not otherwise provided for in this act, a tax of fifty cents per gallon: Provided, That the return, assessment, collection, and the time of collection of the taxes on such wines shall be subject to the regulations of the commissioner of internal revenue.

Penalty for

And who shall willingly and knowingly sell or offer for sale any person knowingly sellany such wine made after the passage of this act, upon which the tax ing, &c. such herein imposed has not been paid, or which has been fraudulently evaded, wine, when tax shall, upon conviction thereof, be subject to a fine of five hundred dollars has not been paid. or to imprisonment not exceeding two years at the discretion of the court.

felted fabrics.

On cloth and all textile or knitted or felted articles or fabrics of cotton. Cloth and texwool, or other materials, before the same has been dyed, printed, or tile, knitted or bleached, and on all cloth painted, enamelled, shirred, tarred, varnished, or oiled, a tax of five per centum ad valorem.

Thread and

twine.

Clothing.

Parts of cloth

ing.

On thread and twine, a tax of five per centum ad valorem. On articles of clothing manufactured or produced for sale by weaving, kuitting, or felting; * * * ; on articles manufactured or produced for sale as constituent parts of clothing, or for trimming or ornamenting the same, and on articles of wearing-apparel manufactured or produced for sale from India-rubber, gutta-percha, or from fur, or fur skins dressed with the fur on, a tax of five per centum ad valorem: Provided, That on all articles fur, &c. made of fur, the value of which shall not exceed twenty dollars, a tax of two per centum only shall be paid.

India rubber,

Proviso.

Boots, shoes,

and shoe-strings.

On boots, shoes, and shoe-strings, a tax of two per centum ad valorem ; to be paid by every person making, manufacturing, or producing for sale boots or shoes, or furnishing the materials or any part thereof, and employing others to make, manufacture, or produce them: Provided, That any What boot, &c. boot or shoemaker making boots or shoes to order as custom work only, and not for general sale, and whose work, exclusive of the materials, does not exceed annually in value one thousand dollars, shall be exempt from this tax.

makers to be exempt.

work not to be taxed.

On clothing, gloves, mittens, moccasins, caps, felt hats, and other articles Clothing, of dress for the wear of men, women, and children, not otherwise assessed gloves, caps, felt hats, &c. and taxed, a tax of two per centum ad valorem, to be paid by every person making, manufacturing, or producing for sale clothing, gloves, mittens, moccasins, caps, felt hats, and other articles of dress, or furnishing the materials or any part thereof, and employing others to make, manufacture or produce them: Provided, That any tailor, or any maker of gloves, Certain custom mittens, moccasins, caps, felt hats, or other articles of dress to order as custom work only, and not for general sale, and whose work, exclusive of the materials, does not exceed annually in value one thousand dollars, shall be exempt from this tax; and articles of dress made or trimmed by milliners or dressmakers for the wear of women and children shall also be exempt from this tax: Provided, That the branching into sprays, branches, Certain work or wreaths of artificial flowers, on which an impost or internal tax has not to be deemed already been paid, shall not be considered a manufacture within the meaning of this act.

*

*

a manufacture.

Paper.

On paper not otherwise herein provided for, a tax of three per centum ad valorem. On all manufactures not otherwise provided for, of cotton, wool, silk, Manufactures worsted, hemp, jute, india-rubber, gutta-percha, wood, glass, pottery-ware, silk, &c. not of cotton, wool, leather, paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, otherwise proivory, bone, bristles, wholly or in part, or of other materials, a tax of five vided for. per centum ad valorem: Provided, That on all cloths or articles dyed, When tax to printed, or bleached, on which a tax or duty shall have been paid before be only on inthe same were so dyed, printed, or bleached, the said tax of five per centum shall be assessed only upon the increased value thereof: And provided further, That any cloth or fabrics or articles as aforesaid, when made of thread, yarn, or warps, imported, or upon which an internal tax shall have been assessed and paid, shall be assessed and pay a tax on the increased value only thereof; and when made wholly by the same manufacturer, shall be subject to a tax only of five per centum ad valorem: And pro

*See act of March 2, 1867, ch. 169, § 9.

creased value.

Brown earthen vided further, That brown earthen and common or gray stone ware shall be subject to a tax of two and one half per cent ad valorem, and no

and common

stone ware.

Diamonds, jewelry, &c.

When import

ed, &c. and reset, tax to be

only on value of

settings.

Bullion.

Product of assay to be stamped.

Sales, trans

Penalty for such sale, &c.

more.

On all diamonds, emeralds, precious stones and imitations thereof, and all other jewelry, a tax of five per centum ad valorem: Provided, That when diamonds, emeralds, precious stones or imitations thereof, imported from foreign countries, and upon which import duties have been paid, shall be set or reset in gold or any other material, the tax shall be assessed and paid only upon the value of the settings.

On bullion in lump, ingot, bar, or otherwise, a tax of one half of one per centum ad valorem, to be paid by the assayer of the same, who shall stamp the product of the assay as the commissioner of internal revenue, under the direction of the Secretary of the Treasury, may prescribe by general regulations. And all sales, transfers, exchanges, transportation, fers, &c. of gold and exportation of gold or silver assayed at any mint of the United States, or silver assayed, unlawful, unless or by any private assayer, unless stamped as prescribed by general regulastamped. tions, as aforesaid, are hereby declared unlawful; and every person or corporation who shall sell, transfer, transport, exchange, export, or deal in the same, shall be subject to a penalty of one thousand dollars for each offence, and to a fine not exceeding that sum, and to imprisonment for a term not exceeding two years nor less than six months. No jeweller, worker or artificer in gold or silver shall use either of those metals except it shall have first been stamped as aforesaid, as required by this act. No person or corporation shall export or cause to be exported from the United States any gold or silver in its natural state, not coined, assayed, or stamped, as aforesaid; and for every violation of this paragraph every offender shall be subject to the penalties herein provided: Provided, That nothing herein contained shall apply to the reworking of old gold or silver in lump, ingot, or bar, as aforesaid.

Gold and silver unless stamped,

not to be used or exported.

Penalty.
Proviso.

Snuff.

Manufactured

tobacco.

Tobacco twist

On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, or damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of forty cents per pound.

On cavendish, plug, twist, and all other kinds of manufactured tobacco, not herein otherwise provided for, a tax of forty cents per pound.

On tobacco twisted by hand, or reduced from leaf into a condition to ed by hand, &c. be consumed without the use of any machine or instrument, and without being pressed, sweetened, or otherwise prepared, and on fine-cut shorts, a tax of thirty cents per pound.

Fine-cut chewing tobacco, &c.

Smoking tobacco.

Cigarettes. See 1867, ch. 169, § 9. Cheroots, &c. the market value of which is not over $8 per 1000;

over $8, and

not over $12; over $12;

On fine-cut chewing tobacco, whether manufactured with the stems in or not, or however sold, whether loose, in bulk, or in rolls, packages, papers, wrappers, or boxes, a tax of forty cents per pound.

On smoking tobacco, sweetened, stemmed, or butted, a tax of forty cents per pound.

On smoking tobacco of all kinds, not sweetened, nor stemmed, nor butted, including that made of stems, or in part of stems, and imitations thereof, a tax of fifteen cents per pound.

[On cigarettes, or small cigars, made of tobacco enclosed in a wrapper, or binder, and not over three and a half inches in length, and on cigars made with twisted heads, and on cheroots, and on cigars known as short-sixes, the market value of which is not over eight dollars per thousand, a tax of two dollars per thousand.

On all cheroots, cigarettes, and cigars, the market value of which is over eight dollars and not over twelve dollars per thousand, a tax of four dollars per

thousand.

On all cheroots, cigarettes, and cigars, the market value of which is over twelve dollars per thousand, a tax of four dollars per thousand, and in addition thereto twenty per centum ad valorem on the market value thereof.] Commissioner And the commissioner of internal revenue, with the approval of the Secthe inspection, retary of the Treasury, may prescribe such regulations for the inspection and valuation of cigars, cheroots, and cigarettes, and the collection of the

to make rules for

&c. of cigars, cheroots, &c.