NATIONAL TAK LAW, COMPLETE. — the Organic Sections; The General and ‘Specific: Provisions; Provisions ‘for the Appoint- ment and Governance of Collectors, Assess- ors and their Assistants; Alphabetical ,- Schedule-List of Articles Taxed ; _ with Rates, etc., etc. = Spee - BEADLE AND COMPANY, s NEW YORK: No. 141 WILLIAM STRE pesca Dia! Gi asl ot s/s seat a se rae DIME PUBLICATIONS. | A WORD TO THOSE WII0 DESIRE GOOD BOOKS. The intelligent American public will find in the Doo Punrica- TIONS of the house of BEADLE AND Company works which meet not only a great popular want of excellent books and cheap rates, but which are, in every respect, deserving of the wide popularity to which they have attained. The Due Novets serres comprises nothing but carefully-chosen and valuable works, chiefly in the field of Amerzcan historical fiction, and frontier, backwoods and Indian life delineation. 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(COMPLETE) BODYING THE ORGANIC SECTIONS; THE GENERAL AND SPECIFIC PROVISIONS; PROVISIONS FOR THE APPOINT- MENT AND GOVERNANCE OF COLLECTORS, ASSESS- ORS AND THEIR ASSISTANTS ; ALPHABETICAL SCHEDULE-LIST OF ARTICLES TAXED, WITH RATES, ETC., ETC. % ‘PREPARED FROM THE OFFICIAL COPY. weil } AND COMPANY, NEW YORK: 141 WILLIAM STREET LONDON: 44 PATERNOSTER ROW. Entered according to Act of Congress, in the year 1862, by ¥ BEADLE AND COMPANY, In the Olerk’s Office of the District Court of the United States for the Southern District of New York, ; CONTENTS. URGANIO SECTION; - - - | GENERAL PROVISIONS,- - - SPIRITS, ALE, BEER AND PORTER, /LICENSES, - - | Mayuracrurns, ETC. | SLAUGHTERED MEAT, - - LROADS, STEAMBOATS, ETC., TEWiAt) BONDS, - . = ue NKING INSTITUTIONS, ETC., LARIES AND PASSPORTS, - ALLOWANCE ant DRAWBACK, §PECIAL PROVISIONS, - - - - SCHEDULE A—CARRIAGES, ou TABLES, YACH®S, AND PLATE,- - - hres eae 88 SCHEDULE B—STAMPS ON CONTRACTS, BILLS OF’ EXCHANGE, DEEDS,ETC.,- -) - - - + 98 SCHEDULE 0 — MEDICINAL PREPARATIONS, PERFUM- ALPTTABETICAL sul No of re—See Alphabetical Summary, berty Attempts at Frand, penalty for 89 lowances and Drawback 90 Allowances and Drawback,penalty for attempt at fraud Es Vvertisements, Tax on Phabetical Summary Assessors, and theirappointment 4 rs to search for propert; to enumerate in certain cases Returns and General ists to Report Lists to Col- PAGE, Absentees, Assessment of Pro- ‘ Beer, Ale, Porter, etc., Gene Appeals from Assessors’ returns 11|Billiard Tables, Taxes on Assessors and Assistants, Pay of 13|Butchers, regulations for 64 101|Bridges (Toll), Ferry-boats, etc., 6| Coal "| INDEX. pages 101-121, for a detailed exhibit all articles taxed, with the tax thereon. PAGE. ral (Monthly) State- ments of Products, Sales, etc. 40 (See Licenses.) 64 “ “ regulations for 5 Tax on, and on Coal Con- tracts 5 Collection of Taxes Levied, the process 14 Cloth, Tax on all kinds 61 \Cattle, Sheep, etc., Slaughtered, . lectors 12) Tax on si fn case of False Re- |Commissioner of Internal Re- turns %) venue 3 Me and Assistants, Pay, /Collection Districts and Officers 4 ete. 13 Collectors, Appointment of 4 Asessment of property out of Dis- a etc., from what moneys tricts 9 to be paid 89 AReregate Lists 14 - and their a?" 5 ia tens and Absentees, Property of 19 bn to pay Monthly 20 “counts—How to be kept at the Pa Account Current 21 ie... Treasury 25|Collectors, Delinquent, Proceed- Brction Sales, Taxes on 63 ings against 21 king Institutions, Tax on 68 re Sickness, in case o 24 ag « Penalties - Death, ess) por non-payment of Tax 69 “Right to Sue Cres Rotded Warehouses 81 e: Compensation, etc. 26 Ser, Ale, Porter, etc., Tax on 35)|Carriages, Taxes on 64 - si “Regulations |Distraint for Non-payment 15 of Manu- |Drafts, Notes,etc., Penalty for non- facture, stamp 80 a Sale, etc. 36|Delinquent Collectors, Proceed- ee «Attestation ings against of Entries, | Drafts, etc., Stamps on ; 5 « etc. 87|Duties—Requirements of Firms - P “in case of and others 1 False Re- « Attempts to evade 55 turns, ete. 38 “ How to be Paid 82 4 dj vi Page Duties—Process against * Delin- nents ee "rustees, etc,, how lia- Seacutor 8, Trustees, etc., ray for attempt to evade tax 86 Express Packages, to be stamped -82 Express Packages, Penalty for neglect to stam 82 False Returns—Fine and Penalty 7 Forced Lists, and Penalties for Refusal Gas, Tax on, 57 Guardians, Executors, etc.,Tax on %6 Incorporated Property, when duty shall be paid Income Duty—old law repealed %3 Incomes, Dividends, etc., Tax on 74 Exceptions and exemp- tions from tax Incomes, pees for non-pay- ment of Insurance Companies; Tax on "0 regulations 70 Tron, Tax on various kinds Inspectors and their Duties 30 Inspection of Lists Returned, Ap- peals from, etc. 11 Legacies, Tax on 85 “ * Attempts to i AAD evade False Returns — 4 Leather. Tax on all kinds 1 * Obstruction a 2 Liquors (see Spirits.) « False Oath % Lists for Taxation, Notification to ‘ ‘“* Non-payment of Tax i prepare on Ale, Beer, etc. 38 Lists as returned to be held open | Plate, Taxes on a 64 for inspection 14) Party Aggrieved, in ‘case of 26 | License 'ax on various Pursuits 44|‘ Proof,” what is considered 30 Licenses to Distill, Accounts, etc. 28 Application for 28 ae aoe must o Regulations for Obtain- Me for Neglecting to Obtain ? Specific Requirement ef 42 Ras for each Trade, Schedule A— Caietages, Billiard . Regulations for Auc- Tables, Yachts, etc. 3 | ioneers 42|Schedule B—@ontracts, Express, . a ae of, to a Insurance, etc., duties on mccessor 43| Schedule C—Medicines, duties on where Trades, etc., are: exempt from not to contravene State. prohibitions 5: Mannfactured articles exempt fro. Tax _Manctartures ee Duties) 61 uirements of ‘ Firms and Others 51 INDEX. i Manutpoteisling Values -how Esti- 58 74'Publisher’s Tax (Advertising) "5| Process of Collecting Tax by Dis, 1 Oe in Rebellion, Taxes: due Paes. eden wien enalty for Viola- tion do. do. 55 Exemptions from | the Tax Taxes on various see Alphabetical ndex) Medicines, Patent, regulations for sale, ete. 88 Medicines, stamp Medicines, penalty for attempt to evade stamp | New Mexico, Special Provisions 91 | Nebraska, Special Provision for Oils, Liluminating Passports, Tax on Pegalty for base use of _ f ; + requirements for Gas traint Patent Medicines, Stamps on See's 59) Pay to Assessors and Assistants — Property Soldfor Taxes = IJ «” Seized, and Titles there- _ for of Ausie and Abse: Penalty for Extortion ‘y “ | oa Railway Bonds, Tax on, etc. 9| Railroads. Steamboats,” etc., regu- :) lations for ob Bi ht of Batty to Premises By Salaries, Tax on a “of, 18 tvs Montes arising from Tax Sales, how to be dis: pane of on all kin Special Provisions in reference to, the Act of August 5, 1861 ot Sub-District: fro. 3] Some BF Btsten, — Previsions | or. ae “Account of Manufactur.. at 4 i a INDEX. Pages. Spirits—“ Proof,” what is con- sidered 3 How may be shipped 32 Regulations for Tixport ing 3: Attestation of Accounts of Sale, etc. “Sul «, See Beer, Ale, Porter, etc.) in case of False Returns 88 Penalty for Non-Payment of Duties General (Monthly) State- ments of Products, Sales, ete. 40) (See Licenses.) : BMsnghtcred Meat, Taxes on tamp Duties ‘© Non-Payment of 38 : Stamp Duties Special ixemptions 31 enalties for For- gery of wy Non-Convertible 4 to be peneaiod. by first use who shall s Penalties for base use wi 83 for attempts to 84 evade Monthly Statements re- F quired “~ Atlowanee and Drawback : | Eraudotent Claims on do. 91 n « Spica: Provisions 91 Tete apispatches, Stamps on 82 “ 6b te nncstes, 8 Provision for 28 Paq@z. “ b8 6 Tobacco, Tax on all kinds Tax-payeis to Make Returns Tax Collection, Penalty for Non- Payment, etc. 1 Title in Goods Distrained Taxes due from States in Rebell- 27 64 63 ion “ 4“ “ on Slaughtered Meat “Auction Sales Railroads, Steamboats, and Ferries Carriages, Yachts, Billiard Tables and Plate Tax on Legacies “ Guardians, Executors, etc.76 * ™ Incomes, Non-Payment of 86 “ Incorporate Property, when to be paid * Government ployees “* Passports * Advertisements - ; Salaries, Incomes, etc. exception- al cases 74 Non-Pay- ment of 75 “ Guardians, Executors, ete. 76 * Banking Institutions, etc. 68 * Railroad Bonds 6 ** Jnsurance Companies, etc. 70 6 “ yal WL "2 74 “ “ ee “ “ “a 90| Wool, worsted, cotton, flax, ete., ; woos Tax on Wrong or excessive Levies, how to remedy Yachts, Taxes on GA” SPECIAL NOTICE. All Tax-payers who have to use the Zax Stamps, will find on » é a 98 of this edition, the directions récently issued by the Commission? of Internal Revenue, regarding the supply of stamps and labels t individuals and firms. No other edition of the Tax Law has these directions, * THE NATIONAL TAX-LAW. Pussed at the second session of the Thirty-seventh Congress. Ay ACT TO PROVIDE INTERNAL REVENUE TO SUPPORT THE GOVERNMENT AND TO PAY INTEREST ON THE PUBLIC DEBT. L—ORGANIC SECTION. COMMISSIONER OF INTERNAL REVENUE. : Be it enacted. by the Senate and House of Representatives of the United States of America in Congress assembled, That, for } Le purpose of superintending the collection of internal duties, ‘amp duties, licenses or taxes imposed by this act, or which “Nay be hereafter imposed, and of assessing the same, an office hereby created in the Treasury Department, to be called the office of the Commissioner of Internal Revenue, and the esident of the United States is hereby authorized to nomi- Nate, and, with the advice and consent of the Senate, to ‘Ppoint a Commissioner of Internal Revenue, with an annual ‘lary of four thousand dollars, who shall be charged, and €reby is charged, under the direction of the Secretary of the Teasury, with preparing all the instructions, regulations, rections, forms, blanks, stamps and licenses, and distributing € same, or any part thereof, and all other matters pertaining ° the assessment and collection of the duties, stamp duties, .°€uses and taxes which may be necessary to carry this act ‘to effect, and with the general superintendence of his office, | as aforesaid, and shall have authority, and hereby is authorized - required, to provide proper and sufficient stamps or dies : . expressing and denoting the several stamp duties, or the Nount thereof in the case of percentage duties imposed by 8 act, and to alter and renew or replace such stamps from ; thee to time as occasion shall require; and the Secretary of |, 1° Treasury may assign to the office of the Commissioner of Xternal Revenue such number of clerks as‘ he may deem “cessary or the exigencies of the public service may require, THE NATIONAL TAX LAW. and the privilege of franking all letters and documents pertain- ing to the duties of his office, and. of receiving free of postagé | all such letters and documents, is hereby extended to said Com- | missioner. qi F COLLECTION DISTRICTS AND OFFICERS, " Suc. 2. And be it further enacted, That, for the purpose of | assessing, levying and collecting the duties or taxes herein: | after prescribed by this act, the President of the United States pe, and he is hereby, authorized fo divide respectively tht States and Territories of the United States and the District 0 y Columbia into convenient collection districts, and to nomi nate, and, by and with the advice and consent of the Senate 7 to appoint an assessor and a collector for each such district, J who shall be residents within the same. Provided, that any of said States and Territories and the District of Columbia, may, if the President shall deem it proper, be erected int¢ and included in one district; provided that the numbe of districts in any State shall not exceed the number o! representatives to which such State shall be entitled in the present Congress, except in such States as are entitled © increased representation in the thirty-eigh th Coriiftess, 4 which States the number of districts shall not exceed thé } number of representatives to which any such State may be 30 . entitled: and provided further, that in the State of California the | President may establish a number of districts, not exceeding | the number of senators and representatives to which said | State is entitled in the present Congress. e : SUB-DISTRICTS AND ASSESSORS. | Src. 8. And be it further enacted, That each of the assess | ors shall divide his district into a convenient number of | ment districts, subject to such regulations and limitation§ as may be imposed by the Commissioner of Internal Revenu® within each of which he shall appoint one assistant assessoly who shall be resident therein, and each assessor and assistat’ assessor so appointed, and accepting the appointment, shall, | before he enters on the duties of his appointment, take an subscribe, before some competent magistrate, or some collectoty to be appointed by virtue of this act (who is hereby empowered ~? administer the same), the following oath or affirmation, t “wit : ia B,, do swear, or affirm (as the case may be), t ne 56 O- oe ee. ~~ ee me COLLECTORS AND THEIR DEPUTIES. 5 I will bear true faith and allegiance to the United States of America, and will support the Constitution thereof, and that I Will, to the best of my knowledge, skill and judgment, dili- gently and faithfully execute the office and duties of assessor for (naming the assessment district), without favor or parti- ality, and that I will do equal right and justice in every case in which I shall act as assessor.” And a certificate of such Oath or affirmation shall be delivered to the collector of the district for which such assessor or assistant assessor shall be appointed. And every’ assessor or assistant assessor acting in the said office without having taken the said oath or affirm- ation shall forfeit and pay one hundred dollars, one moiety thereof to the use of the United States, and the other moiety thereof to him who shall first sue for the same, with costs of a suit. COLLECTORS AND THEIR DEPUTIES. Suc. 4. And be tt further enacted, That before any such collector shall enter upon the duties of his office, he shall execute a bond for such amount as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties to be approved as sufficient by the Solicitor of the Treasury, containing the condition that said collector shall faithfully perform the duties .of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession, which bond shall be filed in the office of the First Comptroller of the’Treasury. And such collectors shali, from time to time, renew, strengthen and increase their official bond, as the Secretary of the Treasury may direct. Sxo. 5. And be it further enacted, That each collector shall be authorized to appoint, by an instrument of writing under his hand, as many deputies as he may think proper, to be by him compensated for their services, and also to revoke any such appointment, giving such notice thereof as the Commis- Sioner of Internal Revenue shall prescribe; and may require bonds or other securities and accept the same from such deputy ; and each such deputy shall have ‘he like authority, 6 THE NATIONAL TAX LAW. in every respect, to collect the duties and taxes levied of assessed within the portion of the district assigned to him which is by this act vested in the collector himself; but each collector shall, in every respect, be responsible both to thé] United States and to individuals, as the case may be, for 2 moneys collected, and for every act done as deputy collec by any of his deputies whilst acting as such, and for every omission of duty: Provided, that nothing herein contained shall prevent any collector from collecting himself the whol or any part of the duties and taxes so assessed and payable in his district. ° 2 IL.—GENERAL PROVISIONS. TAX-PAYERS TO MAKE RETURNS. 4 Suc. 6. And be it further enacted, That it shall be the duty of any person or persons, partnerships, firms, associations ( corporations, made liable to any duty, license, stamp or t imposed by this act, when not otherwise and dif ently provided for, on or before the first day of J one thousand eight hundred and sixty-two, and on o the first Monday of May in each year thereafter, other cases before the day of levy, to make a list or return the assistant assessor of the district where located, of thé amount of annual income, the articles or objects charged) with a special duty or tax, the quantity of goods, wares and | merchandise made or sold, and charged with a specific or ad j valorem duty or tax, the several rates and aggregate amount according to the respective provisions of this act, and accord ing to the forms and regulations to be prescribed by, thé x Commissioner of Internal Revenue, under the direction of thé Secretary of the Treasury, for which such perso or person partnerships, firms, associations or corporations are liable be. assessed under and by virtue of the provisions of this ack ASSESSORS TO SEARCH FOR PROPERTY, BTC. Suc. 7% And be tit further enacted, That the instructions regulations and directions, as hereinbefore mentioned, sha? ‘be binding on each assessor and his assistants, and on each -eollector and his deputies, in the performance of the dutie . enjoined by or under this act; pursuant to which instruction§ he said assessors shall, on the first day of August, one thousand PENALTY FOR FALSE RETURNS. 7 eight hundred and sixty-two, and on the first Monday ot May in each succeeding year, and from time to time thereafter, in accordance with this act, direct and cause the several assistant Assessors to proceed through every part of their respective districts, and inquire after and concerning all persons being Within the assessment districts where they respectively reside, Owning, possessing, or having the care or management of any | Property, goods, wares and merchandise, articles or objects liable to pay any duty, stamp or tax, including all persons ' liable to pay a license duty, under the provisions of this act (by reference as well to any listsof assessment or collection taken under the laws of the respective States, as to any other tecords or documents, and by all other lawful ways and. _ Means, especially to the written list, schedule or return ' Tequired to be made out and delivered to the assistant assessor by all persons owning, possessing, or having the care or man- - agement of any property, as aforesaid, liable to duty or taxa- tion), and to value and enumerate the said objects of taxation, Tespectively, in the manner prescribed by this act, and in con- formity with the regulations and instructions before mentioned. ASSESSORS TO ENUMERATE IN CERTAIN CASES. Sue. 8. And be tt further enacted, That if any person own- ing, possessing or having the care or management of property, goods, wares and merchandise, articles er objects liable to pay any duty, tax or license, shall fail to make and exhibit a Written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the property, goods, Wares and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation, liable to pay any license as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly Tead, consented to, and signed, by the person so owning, pos- Sessing, or having the care and management as aforesaid, shall be received as the list of such person. FINE AND PENALTY FOR FALSE RETURNS. Suc. 9. And be tt further enacted, That if any such person Bhall deliver or disclose to any assessor or assistant assessor §ppointed in pursuance of this act, and requiring a list or lists 8s aforesaid, any false or fraudulent list or statement, with intent to defeat or evade the valuations or enumeration hereby . 8 THE NATIONAL TAX LAW. intended to be made, such person so offending, and bet thereof conyicted on indictment found therefor in any cirev or district court of the United States, held in the district it | which such offense may be committed, shall be fined in a su | not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution ; the valuation and enumeration required by this act, shall all such cases, and in all cases of under valuation or undef statement in such lists or statements, be made, as aforesait upon lists according to the form prescribed, to be made 0 by the ‘assessors, and assistant assessors, respectively ; whic | lists the said assessors and assistant assessors are hereby | ‘authorized and required to make according to the best infor | mation they can obtain, and for the purpose of making which | they are hereby authorized to enter into and upon all and singular the premises, respectively; and from the valuatiol and enumerations so made there shall be no appeal. 4 NOTIFICATION TO PREPARE LISTS. _ 4 Suc. 10. And be wt further enacted, That in case any per * shall be absent from his or her place of residence at the ti son, it shall be the duty of such assistant assessor to leave the place of residence of such person, with some person of | deposit in the nearest post-office, a written note or memorad’ | dum, addressed to such person, requiring him or her to pre | lists required by this act withia | ten days from the date of such note or memorandum. P Ske. 11. And be it further enacted, That if any person, 00 k: being notified or required, as aforesaid, shall refuse or neglech | 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 refusing or neglecting: | » obtain, and on his own view and information, such lists “property, goods, wares and merchandise, and all articles oF an assistant assessor shall call to receive the list of such pe 4 suitable age and discretion, if such be present, otherwise t0 , sent to such assessor the list or] FORCED LISTS, AND PENALTIES FOR REFUSAL. to give such list or lists within the time required, as afgresaid, | and to make, according to the best information which he cat } ob — liable to duty or taxation, owned or possessed, or undet | 1ng suit the wy 7. PROPERTY OF ABSENTEES. 9 the care or management of such person, as are required by this act, including the amount, if any, due for license ; and in Case of refusal or neglect to make such lists, except in cases Of sickness, the assessors shall thereupon add fifty per centum ' lo the amount of the items thereof; and the lists, so made and subscribed by such assessor, shall be taken and reputed 4% goo and sufficient lists.of the persons and property for | Which such person is to be taxed for the purposes of this act ; {nd the person so failing or neglecting, unless in case of sick- } egg or failure to receive the notice, shall, moreover, forfeit and Pay the sum of one hundred dollars, except where otherwise Provided for; to be recovered for the use of the United States, With costs of suit. ASSESSMENT OF PROPERTY OF ABSENTEES. Suc. 12.-And be it further enacted, That whenever there Shall be in any assessment district any property, goods, wares ort nd merchandise, articles or objects, not owned or possessed ‘by, or under the care or management of, any person or per- Sons within such district, and liable to be taxed as aforesaid, nd no list of which shall have been transmitted to the assist- ant assessor in the manner provided by this act, it shall be the duty of the assistant assessor for such district, and he is hereby authorized and required, to enter into and upon the Premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same according to the form prescribed, which lists, being subscr ribed by the said assessor, shall be taken and reputed as good® ‘and Sufficient lists of such property, goods, wares and merchan- dise, articles or objects, as aforesaid, under and for the pur- Poses of this act. ASSESSMENT OF PROPERTY OUT OF DISTRICTS. Src. 18. And be it further enacted, That the owners, posses- Sors, or persons having the care or management of property, foods, wares and merchandise, articles or objects, not lying ' Or being within the assessment district in which they reside, Shall be permitted to make out and deliver the lists thereof Tequired by this act, (provided the assessment district in which the said objects of duty or taxation are situated is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such 10 THE NATIONAL TAX LAW. persons reside. And it shall be the duty of the assis assessor who receives any such list to transmit the same | ‘ the assistant assessor where such objects of taxation are sit uate, who shall examine such list; and if he approves the j same, he shall return it to the assiatant assessor from whom he received it, with his approval thereof; and if he fails to | approve the same, he shall make such alterations therein 29 he may deem to be just and proper, and shall then return thi said list, with such alterations therein or additions thereto, the assistant assessor from whom he received the said and the assistant assessor, where the person liable to pay su tax resides, shall proceed in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself. ASSESSORS’ RETURNS AND GENERAL LIST. Sno. 14. And be tt further enacted, That the lists aforesai shall, where not. otherwise specially provided for, be ta with reference to the day fixed for that purpose by this as aforesaid, and where duties accrue at other and differe times, the lists shall be taken with reference to the time when said duties become due; and the assistant assessors, respec ively, after collecting the said lists, shall proceed. alr: the same, and to make two general lists—the first of which shall exhibit, in alphabetical order, the names of all persons liable to pay any duty, tax or license under this act residing | within the assessment district, together with the value and | assessment, or enumeration, as the case may require, of the | | objects liable to duty or taxation within such district for which each such person is liable, or for which any firm, com pany or corporation is liable, with the amount of duty or tax _ payable thereon; and the second list shall exhibit, in alpha- betical order, the names of all persons residing out of the | collection district, owners of property within the district, together with the value and assessment or enumeration thereo as the case may be, with the amount of duty or tax payab thereon as aforesaid. The forms of the said general list sha be devised and prescribed by the assessor, under the direction | of the Commissioner of Internal Revenue, and lists taken according to such forms shall be made out by the assistant | assessors and delivered to the assessor within thirty days after | : ) ? L ) ] v 1 yo L t 1 Pe SR Sphere ne Me Sc ech MR OU INSPECTION OF LISTS RETURNED il the day fixed by this act as aforesaid, requiring lists from individuals, or where duties, licenses or taxes accrue at other and different times, the lists shall be delivered from time to lime as they become due. And if any assistant assessor shall fail to perform any duty assigned by this act within the time Prescribed by his precept, warrant or other legal instructions, Not being prevented therefrom by sickness or other unavoid- §ble accident, every such assistant assessor shall be discharged tom office, and shall, moreover, forfeit and pay two hundred dollars, to be recovered for the use of the United States, with Sosts of suit. . INSPECTION OF LISTS RETURNED—APPEALS, FROM, ETC, Src. 15. And be it further enacted, That the assessors for ach collection district shall, by advertisement in some public Newspaper published in each county within said district, if ‘ny such there be, and by written or printed notifications, to e posted up in at least four public places within each assess- Nent district, advertise all persons concerned, of the time _ tnd place within said county when and where the lists, valua- tions and enumerations made and taken within said county. hay be examined; and said lists shall remain open for exam- Nation for the space of fifteen days after notice shall have been given as aforesaid. And said notifications shall also “late when and where within said county, after the expiration f said fifteen days, appeals will be received and deter- Nined relative to any erroneous or excessive valuations or fhumerations by the assistant assessors. And-it shall be the uty of the assessor for each collection district, at the time fixed for hearing such appeal as aforesaid, to submit the pro- ®eedings of the assistant assessors, and the lists taken and ‘turned as aforesaid, to the inspection of any and all persons Who may apply for that purpose. And the said assessor for “ach collection district is hereby authoriaed, at any time Within fifteen days from and after the expiration of the time lowed for notification as aforesaid, to hear and determine, ‘a summary way, according to law and right, upon any and all appeals which may be exhibited against the proceedings of the said assistant assessors: Provided, that the question to determined by the assessor, on an appeal respecting the Valuation or enumeration of: property, or objects liable to duty 12 THE NATIONAL TAX LAW. or taxation, shall be, whether the valuation complained of bé rt or be not in a just relation or proportion to other valuation# in the same assessment district, and whether the enumeration be or be not correct. And all appeals to the assessor, a | — aforesaid, shall be made in writing, and shall specify the ] particular cause, matter or thing respecting which a decision | is requested; and shall, moreover, state the ground or principlé | of inequality or error complained of. And the assessor shall have power to retxamine and equalize the valuations as sha appear just and equitable; but no valuation or enumeratiol shall be increased without a previous notice, of at least fi days, to the party interested, to appear and object to the sam& if he judge proper; which notice shall be given by a note it writing, to be left at the dwelling-house, office or place of business of the party by such assessor or an assistant assessor ASSESSORS TO REPORT LISTS TO COLLECTORS. “4 Suc. 16. And be tt further enacted, That the said assessors of each collection district, respectively, shall, immediately aft the expiration of the time for hearing appeals, and from tin to time, as duties, taxes or licenses become liable to bé | | assessed, make out lists containing the sums payable according . to the provisions of this act upon every object of duty of} taxation in and for each collection district, which lists shal! | contain the name of each person residing within the said | district owning or having the care or superintendence ‘of | property lying within the said district which is liable to thé | said tax, or engaged in any business or pursuit requiring 4 }, license, When such person or persons are known, togethe! | with the sums payable by each; and where there is any propérty within any collection district liable to the paymed! | — of the said duty or tax not owned or occupied by o% | under the superintendence of any person resident thereits | there shall be a separate list of such property, specifying th@ sum payable, and the names of the respective proprietor where known. And the assistant assessor making out any | — such separate list shall transmit therefrom to the assistaD)| — assessor, Where the persons liable to pay such tax reside | — shall have their principal place of business, copies of the list] of property held by persons so liable to pay such tax, to thé | end that the taxes assessed under the provisions of this at! PAY TO ASSESSORS AND ASSISTANTS. 1% May be paid within the collection district where the persons Lable to pay the same reside or may have their principal Place of business. And in al] other cases the said assessor shall Ang ON eR eT ee i THE NATIONAL TAX LAW. such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delinquent collector and his sureties, directed to the marshal. » the district, therein expressing the amount of the taxes with wiicl@the said collector is chargeable, and the sums, ites any, Which have been paid. And the said marshal shall, | himself, or by his deputy, immediately proceed to levy andl collect the sum which may remain due, by distress and sale of the goods and chattels, or any personal effects of the delin- quent collector, giving at least five days notice of the time and place of sale, in the manner provided, by law for adver: — tising sales of personal property on execution in the State wherein such collector resides; and, furthermore, if such goods, chattels and effects can not be found sufficient to satisfy the said warrant, the said marshal or his deputy shall and may proceed to levy and collect the sum which remains due, ~ by distress and sale of the goods and chattels, or any personal — effects, of the surety or sureties of the delinquent collector, giving notice as hereinbefore provided, and the bill of sale of | the officer of any goods, chattels, or other personal property distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same, And for want of goods and chattels, or other personal effects of such collector or his sure- ties, sufficient to satisfy any warrant of distress, issued pursu- ant to the preceding section of this act, the lands and real estate of such collector and his ‘sureties, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks in not ‘eas than three public places in the collection district, and in one news- paper printed in the county or district, if any there be, prior to the proposed time of sale, may and shall be sold at public auction by the marshal or his deputy, who, upon such sale, shall, as such marshal or deputy marshal, make and deliver to the purchaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, which said deed so made shall invest the pur- chaser with all the title and interest of the defendant or a? PENALTY FOR EXTORTION. 23 defendants named in said warrant, existing at the time of Seizure thereof. And all moneys that may remain of the Proceeds of such sale after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale. shall be returned to the proprietor of the lands or,feal estate fold as aforesaid. PENALTY FOR EXTORTION. ’ Suc. 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 ‘uthorized by this act, shall be liable to pay a sum not exceed- Ing double the amount of damages accruing to the party injured, to be recovered by and for the use of the party Qjured, with costs of suit, and shall be dismissed from office, "4nd be disqualified from holding such office thereafter; and fach and every collector, or his deputies, shail give receipts for all sums by them collected and retained in pursuance of this act. THE RIGHT OF ENTRY TO PREMISES. i Sic. 27. And be it further enacted, That a collector or deputy collector, assessor or assistant assessor shall be author- ied to enter, in the daytime, any brewery, distillery, manu- factory, building, or place where any property, articles, or Objects, subject to duty or taxation under the provisions of this act, are made, produced, or kept, within his district, so far as it may be necessary for the purpose of examining said Property, articles, or objects, or inspecting the accounts Tequired by this act from time to time to be made. And veryeowner of such brewery, distillery, manufactory, build- ‘g, or place, or persons having the agency or superintendence of the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or objects, or to inspect Said accounts, shall for every such refusal, forfeit and pay the ®um of five hundred dollars, PENALTY FOR OBSTRUCTION. Src. 28. And be it further enacted, That if any person shall forcibly obstruct or hinder a collector or deputy collector in the execution of this act, or of any power and authority hereby vested in him, or shall forcibly rescue, or cause to be a4 THE NATIONAL TAX LAW. . rescued, any property, articles, or objects, after the same spall nave been seized by him, or shall attempt or endeavor so t0 o, the person so offending shall, for every such offense forfeit Rad pay the sum of five hundred dollars. ql TN CASE OF COLLECTOR’S SICKNESS, ETC. Src. 29. And be it further enacted, That in case of thé || ; “sickness or temporary disability of a collector to discharg® 2 iq such of his duties as can not under existing laws be discharged | St iW by a deputy, they may be devolved by him upon one of his is oe deputies: Provided, that information thereof be immediately | er communicated to the Secretary of the Treasury, and shall nob | i be disapproved by him. And provided further, that the th responsibility of the collector or his sureties to the United | th States shall not be affected or impaired thereby. oh IN CASE OF COLLECTOR'S DEATH, ETO. "4 Sc. 80. 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 ; the deputy of such collector longest in service at the time immediately 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 removal, shall in like manner discharge the said duties until the appointment of 4 successor; and any bond or security taken of such deputy by such collector, pursuant to the fifth section of this act, shal be available to his heirs or representatives to indemnify them for loss or damage accruing from any act of the proper deputy - 80 continuing or so succeeding to the duties of such collector. g toe em Ss 6 SS ae RIGHT OF COLLECTORS TO 8UL, ETO. Bee. 81. And be it further enacted, That it shall be the duty of the collectors afvresaid, or their deputies, in their respective districts, and they are hereby authorized, to collect all the duties and taxes imposed by this act, however the samé may be designated, and to prosecute for the recovery of the same, and for the recovery of any sum or swns which may bé ke | ed is PENALTY FOR FALSE OATH. 25 forfeited by virtue of this act; and all fines, penalties and for- feitures which may be incurred or imposed by virtue of this act, shall and may be sued for and recovered, in the name of the United States, or of the collector within whose district any | Stich fine, penalty or forfeiture shall. have been incurred, in ‘ny proper form of action, or by any appropriate form of Proceeding, before any circuit or district court of the United States for the district within which said fine, penalty or for- feiture may have been incurred, or before any other court of Competent jurisdiction; and, where not otherwise and differ- ntly provided for, one moiety thereof shall be to the use of the United States, and the other moiety thereof to the use of the person who, if a collector or deputy collector, shall first Inform of the cause, matter or thing whereby any such fine, Penalty or forfeiture was incurred. PENALTY FOR FALSE OATH. Suc. 82. And be it further enacted, That if any person in any case, matter, hearing, or other proceeding in which an Oath or affirmation shall be required to be taken or adminis- tered under and by virtue of this act, shall, upon the taking of such oath or affirmation, knowingly and willingly swear or affirm falsely, every person so offending shall be deemed guilty of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the United States for the crime of perjury. ACCOUNTS—HOW TO BE KEPT AT THE TREASURY. Src. 33. And be tt further enacted, That separate accounts Skall be kept at the treasury of all moneys received from internal duties or taxes in each of the respective States, Territories and collection districts, and that separate accounts Shall be kept of the amount of each species of duty or tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the Moneys paid to the collectors and deputy collectors, and to the other officers employed in each of the respective States, Territories and collection districts—an abstract in tabular form of which accounts it shall be the duty of the Secretary of the Treasury, annually in the month of December, to lay before Congress. EP Sg ge Se - _ of Internal Revenue, who may, if it shall be made to appeat | 26 THE NATIONAL TAX LAW. COMPENSATION TO COLLECTORS. Sru 34, And be it further enacted, That there shall b allowed to the collectors appointed under this act, in full cov pensation for their services and that of their deputies in carry~ ing this act into effect, a commission of four per centum upot the first hundred thousand dollars, and two per centum up0? | all sums above one hundred thousand dollars; such commit | sions to be computed upon the amounts by them respectively paid over and accounted for under the instructions of thé Treasury Department: Provided, that in no case shall such | commissions exceed the sum of $10, 000 per annum, except 4 hereinafter provided. And there shall be further allowed to | each collector his necessary and reasonable charges for sti | tionery and blank books used in the performance of his official | duties, which, after being duly examined and certified by thé Commissioner of Internal Revenue, shall be paid out of the treasury: Provided, that the Secretary of the Treasury be al thorized to make such further allowance as may be reason in cases in which, from the territorial extent of the district, from the amount of internal duties collected, it may seem just to make such allowance; but the whole compensation shall not exceed $10,000, except in collection districts embracing more than one Congressional district. : IN CASE OF A PARTY AGGRIEVED. Sino, 385. And be tt further enacted, That when any duty of tax shall have been paid by levy and distraint, any person of persons or party who may feel aggrieved. thereby may apply to the assessor of the district for relief, and exhibit such evi- dence as he, she or they may have of the wrong done, of supposed to have been done, and after a full investigation thé assessor shall report the case, with such parts of the evidencé as he may judge material, including also such as may be regarded material by the party aggrieved, to the Commissioner to him that such duty or tax was levied or collected, in whole | or in part, wrongfully or unjustly, certify the amount wrong: fully and unjustly levied or collected, and the same shall bé refunded and paid to the person or persons or party as afore- said, from any moneys in the treasury not otherwise appro- priated, upon the >resentation of such certificate to the proper / officer thereof. ‘ be} ym | Ty’ j 00 00 ris ely fhe SPECIAL PROVISIONS FOR SOME STATES. 2? TITLE IN GOODS DISTRATNED. Src. 36. And be i further enacted, That in all cases of dis- traint and sale of goods or chattels, for non-payment of taxes Provided for in this act, the bill of sale of such goods or chattels given by the officer making such sale to the purchaser thereof shall be conclusive evidence of the right of the officer to make such sale, and of the correctness of his proceedings in Selling the same. : TAXES DUE FROM STATES IN REBELLION. Suc. 37. And be tt further enacted, That if for any cause, at any time after this act goes into operation, the laws of the United States can not be executed in a State or Territory of the United States, or any part thereof, or within the District of Columbia it shall be the duty of the President, and he is hereby authorized, to proceed to execute the provisions of this act within the limits - Of such State or Territory, or part thereof, or District of Columbia 80 goon as the authority of the United States therein shall be Yetstablished, and to collect the sums which would have been due from the persons residing or holding property, goods, wares ' or merchandise, object or article therein liable to any duty, license ‘or tax, with interest at the rate of six per centum per annum thercon from the time such duty, license or tax ought to have been paid until paid in the manner and under the regulations Prescribed in this act, so far as applicable, and where not applicable the assessment and levy shall be made and the time and manner of collection regulated by the instructions and directions of the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. SPECIAL PROVISIONS FOR SOME STATES. Suc. 88. 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 specially provided for by law, shall be, and hereby are, authorized, in all cases where the payment of such tax has not been assumed by the State, to perform all the duties Telating to or regarding the assessment and collection of the direct tax imposed by an act entitled “An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes,” approved August fifth, one thousand eight hundred and sixty-one, or any direct tax which 28 THE NATIONAL TAX LAW may be hereafter enacted: Provided, that the sum of nin teen thousand three hundred and twelve dollars, direct. ta: laid upon the Territory of Nebraska by said act, sixall be pai and satisfied by deducting said amount from the appropriation ’ for legislative expenses of the Territory of Nebraska for thé year ending thirtieth of June, one thousand eight hundred and sixty-three, and no further claim shall be made by said Terti- tory for legislative expenses for said year: Provided further, that the State of Tennessee shall have until the first day of December next to assume the payment of her portion of said tax. ; * III.—SPIRITS, ALE, BEER AND PORTER. LICENSES TO DISTIL, ACCOUNTS, ETO, Sno. 89. And be tt further enacted, That it shall be the duty of the collectors within their respective ‘districts, to grant li- censes for distilling, which licenses shall contain the date thereof, the sum paid, and thg¢ time when the same will expire, and shall be granted to any person, being a resident of the United States, who shall desire the same, by application in writing to such collector, upon payment of the sum or duty © payable by this act upon each license requested. And at the time of applying for said license, and before the same is issued, the person so applying shall give bond to the United States in such sum as shall be required by the collector, and with one or more sureties, to be approved by said collector, conditioned that in case any additional still or stills, or other implements to be used as aforesaid, shall be erected by him, his agent or superintendent, he will, before using or causing or permitting the same to be used, report in writing to the said collector the capacity thereof, and information from time to time of any change in the form, capacity, ownership, agency, or superin- tendence, which all or either of the said stills or other imple ments may undergo; and that he will, from day to day, enter or cause to be entered, in a book to be kept for that purpose, the number of gallons of spirits that may be distilied by said still or stills, or other implements, and also of the quantities of grain or other vegetable productions, or other substances put into the mash-tub or otherwise used by him, his agent, or superintendent, for the purpose of producing spirits, sei me OD Se eee APPLICATION FOR LICENSES. 2a Said book shall be open at all times during the day Sundays excepted) to the inspection of the said collector, who may Make any memorandums or transcripts therefrom; and that he will render to the said collector, on the first, tenth ahd twentieth days of each and every month, or within. five days thereafter, during the continuance of said license, an exact account, in writing, taken from his books, of the number of gallons of spirits distilled andssold or removed for. consump: tion or sale by him, his agent or superintendent, and the proof thereof, and also of the quantities of grain or other vege- table productions, or other substances, put into the mash-tub, or otherwise used by him, his agent, or superintendent, for the purpose of producing spirits, for the period or fractional part of a month then next preceding the date of said report, which said report shall be verified by affidavit in the manner . prescribed by this act; and that he will not sell or per- mit to be sold, or removed for consumption or sale, any spirits distilled by him under and by virtue of his said license, until the same shall have been inspected, gauged, and proved, and the quantity thereof duly entered upon his books as afore- said; and that he will, at the time of rendering said account, pay to the said collector the duties which by this act are imposed on the spirits so distilled; and the said bond may be renewed or changed, from time to time, in regard to the amount and sureties thereof, according to the discretion of the collector. " APPLICATION FOR LICENSES. Suc. 40. And be tt further enacted, That the application in writing made by any person fora license for distilling, as aforesaid, shall state the place of distilling, the number and capacity of the still or stills, boiler or boilers, and the nanie of the person, firm, company, or corporation using the same; and any person making a false statement in either of the said particulars shall forfeit and pay the sum of one hundred dol- lars, to be recovered with costs of suit. TAX ON SPIRITS. Suc. 41. And be tt further enacted, That, in addition to the duties payable for licenses herein provided, there shall be paid, On all spirits that may be distilled and sold, or removed, for Consumption or sale, of first proof, on and after the first day THK NATIONAL TAX LAW of Augusi, one thousand eight hundred and sixty-two, the duty of twenty cents on each and every gallon, which shall be p by the owner, agent or superintendent of the still or oth vessel in which the said spirituous liquors shall hay becD — distilled ; which duty shall be paid at the time of rendering — the accounts of spirituous liquors so chargeable with duty, required to be rendered by this act: Provided, that the duty on spirituous liquors and all other spirituous beverages enU- merated in this act shall be collected at no. lower rate than — the basis of first proof, and shall be increased in proportioD for ey greater strength than the strength of proof. WHAT IS CONSIDERED “ PROOF.” Src. 42. And be it further enacted, That the term first | proof used in this act, ‘and in section six of the act of March | second, one thousand eight hundred and sixty-one, entitled “An act to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes,” shall be construed, and i hereby declared to mean, that proof of a liquor which corre- sponds to fifty degrees of Tralles’ centesimal hydrometer, — adopted by regulation of the Treasury Department, of August twelfth, one thousand eight. hundred and fifty, at the tempera- ture of sixty degrees of Fahrenheit’s thermometer; and that in reducing the temperatures to the standard of sixty, and in levying duties on liquors above and below proof, the table of commercial values, contained in the manual for inspectors of spirits, prepared by Professor McCulloch, under the super- intendence of Professor Bache, and adopted by the Treasury Department, shall be used and taken as giving the proportions of absolute alcohol in the liquids gauged and proved according to which duties shall be levied. : INSPECTORS AND THEIR DUTIES. Src. 48. And be it further enacted, That there shall be designated by the collector in every assessment district, where the same may be necessary one or more inspectors, who shall take an oath faithfully-to perform their duties in such form as the Commissioner of Internal Revenue shall prescribe, and who shall be entitled to receive such fees as may be fixed and prescribed by said Commissioner. And all spirits distilled as aforesaid by any. person licensed as aforesaid shall, hefore the ity id er BONDED WAREHOUSHS—ACCOUNTS OF MANUFACTURE. 31 Same is used, or removed for consumption or sale, be inspected, gauged and proved by some person so as aforesaid designated for the performance of such duties, and who shall mark upon the cask or other package containing such spirits; in a manner to be prescribed by said Commissioner, the quantity and proof of the contents of such cask or package, with the date of inspection and the name of the inspector. And any person Who shall attempt fraudulently to evade the payment of duties Upon any spirits distilled as aforesaid, by changing in any Manner the mark upon any such cask or package, shall forfeit the sum of five hundred dollars for each cask or package so altered or changed, to be recovered as hereinbefore provided. And the fees of such inspector shall in all cases be paid by the Owner of the spirits so inspected, gauged and proved. And any such inspector who shall knowingly put upon any such Cask or package any false or fraudulent mark shall be liable to the same penalty hereinbefore provided for each cask or Package so fraudulently marked. And any person who shall use any cask or package so marked, for the purpose of selling Spirits of a quality different from that so inspected, shall be Subject to a like penalty for each cask or package so used. BONDED WAREHOUSES. Suc. 44. And be it further enacted, That the owner or owners of any distillery may erect, at his or their own expense, 4 Warehouse of. iron, stone or brick, with metal or other fire-proof roof, to be contiguous to such distillery ; and such Warehouse, when approved by the collector, is hereby declared a bonded warehouse of the United States, and shall be used Only for storing distilled spirits, and to be under the custody of the collector or his deputy. And the duty on the spirits Stored in such warehouse shall be paid when and as it is 8old of removed from such waréhouse for sale. ACCOUNTS OF MANUFACTURE, SALE, ETC. Suc. 45. And be tt further enacted, That every person who, on the first day of August, one thousand eight hundred and Sixty-two, shall be the owner ot any still, boiler, or other Vessel, used or intended to be used for the purpose of distilling Spirituous liquors, as hereinbefore provided, or who shall have 8Uch still, boiler or other vessel under his superintendence, either as agent for the owner cr on his own account, and 82 {HE NATIONAL TAX LAW. every person who, after said day, shall use or intend to use | any still, boiler or other vessel, as aforesaid, either as owner, agent or otherwise, shall from day to day make true and exact entry, or cause to be entered, in a book to be kept by himefor that purpose, the number of gallons of spirituous liquors distilled by him, and also the number of gallons sold, or removed for consumption or sale, and the proof thereof, which book shall always be ‘open in the daytime, Sundays excepted, for the inspection of the said collector, who may take any minutes, memorandums or transcripts, thereof, and shall render to said collector, on the first, tenth and twentieth days of each and every month in each year, or within five days thereafter, a general account in writing, taken from his | books, of the number of gallons of spirituous liquors distilled — and sold, or remoyed for consumption or sale, and the proof § thereof, for the period or fractional part of a month preceding said day, or for such portion thereof as may have elapse from the date of said entry and report to the said day whi shall next ensue; and shall also keep a book or books, in 4 form to be prescribed by the Commissioner of ‘Internal Revenue, and to be open at all seasonable hours for inspection | — by the collector and assessor of the district, wherein shall be ? entered from day to day the quantities of grain or other vegetable productions or other substances put into the masb tub by him, his agent or superintendent, for the purpose of producing spirits; and shall verify or cause to be verified the said entries, reports, books and general accounts, by oath or affirmation, to be taken before the collector or some other officer authorized by the laws of the State to administer the same according to the form required by this act, where the same is prescribed; and shall also pay to the collector the duties which by this act ought to be paid on the spifituous liquors so distilled and sold, or removed for consumption oF sale, and in said accounts mentioned, at the time of rendering an account thereof. e HOW SPIRITS MAY BE SHIPPED, ETC. Sno. 46. And be tt further enacted, That the collector of any district may grant a permit to the owner or owners of any distillery within his district to send or ship any spirits, the product of said distillery, after the quantity and proof f / REGULATIGNS FOR EXPORTING. 83 thereof shall have been ascertained -by inspection according 0 the provisions of this act, to any place without said dis- trict and within the United States; and in such case the bill of lading, or receipt (which shall be in such form as the Com- missioner of Internal Revenue may direct) of the same shall be taken in the name of the collector of the district in which the distillery is situate, and the spirits aforesaid shall be con- signed, in such bill of lading or receipt, to the collector of the district in which the place is situate whither the spirits is sent or shipped; and the amount of duties upon said spirits Shall be stated in the receipt, and upon the arrival of the Spirits, and upon the demand of the collector aforesaid, the agent of the distillery (and the name of the agent, for the con- venience of the collector, shall always appear in the bill of lading or receipt) shall pay the duties upon the said spirits, _ with the expense of freight, and every other expense which has accrued thereupon; and the said collector, upon the pay- ment of the duties aforesaid, shall deliver the bill of lading or receipt and the spirits to the agent of the said distillery ; and if the duties are not paid as aforesaid, then the said spirits shall be stored at the risk and cost of the owner or agent thereof, who shall pay an addition of ten per centum there- upon; and all the general provisions of this act, in reference to liens, penalties and forfeitures, as also in reference to the collection, shall apply thereto, and be enforced by the collector of, the district in which the spirits may be: Provided, that no permit shall be granted, under this section, for a quantity less than fifty barrels: and provided further, that the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, may make such further regulations and require such further securities as he may deem proper in order to protect the revenue and to carry out the spirit and intent of this section. REGULATIONS FOR EXPORTING, ETC. Sxo. 47. And be it further enacted, That distilled spirits may be removed from the place of manufacture for the purpose of being exported, or for the purpose of being redistilled for export, and refined coal oil may be removed for the purpose of being exported, after the quantity of spirits or oil so removed shall have been ascertained by inspestion, according : i 84 THE NATIONAL’ TAX LAW. to tne provisions of this act, upon and with the written pet- | mussion of the collector or deputy collector of the district, without payment of the duties thereon previous to such removal, the owner thereof haying first given bond to the United States, with sufficient sureties, in the manner and form and under regulations prescribed by the Commissioner of internal Revenue, and in at least double the amount of said duties, to export the said spirits or oil or pay the duties thereon within such time as may be prescribed by the Com- missioner, 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 spirits or oil, in manner and form to be prescribed by said Commissioner, that he intends to expol ch liquors or oil, and that he desires to - obtain said pern for no other purpose whatever; and any collector or deputy collector is hereby authorized to administer such oath: and provided further, that no such removal shall — be permitted where the amount of duties does not exceed the sum of three hundred dollars, nor in any case where the person desiring such permission has failed to perform the — obligation of any bond previously given to the United States for the removal of any such articles, until the same shall have been ftlly kept and performed. And the collector of the district in which any such bond may be given is authorized to cancel said bond on payment of said duties, with interest thereon, at a rate to be fixed by said Commissioner, and all proper charges, if said liquors or oil shall not have been exported, or upon satisfactory proof that the same have been duly exported as aforesaid. And in case of the breach of the obligation’ of any such bond, the same shall be forthwith forwarded by the collector of the district to the Commissioner of Internal Revenue, to be by him placed in the hands of the First Comptroller of the asury, Who shall cause the same proceedings to be taken thereon, for the purpose of collecting the duties, interest and charges aforesaid, as are provided in this act in case of a delinquent collector. ATTESTATION OF ACCOUNTS OF SALE, ETO. Sno. 48. And de it further enacted, That the entries made distiller, reqtiired to be kept in the fore- TAX ON BAR, ALE, PORTER, ETC. 35 Z0ing section, shall, on the first, tenth, and twentieth days of €ach and every month, or within five days thereafter, be Verified by oath or affirmation, to be taken as aforesaid, of the person or persons by whom such entries shall have been made, which oath or affirmation shall be certified at the end of such entries by the collector or officer administering the Same, and shall be, in substance, as follows: ‘I do swear (or affirm) that the foregoing entries were made by me on the tespective days specified, and that they state, according to the best of my knowledge and belief, the whole quantity of Spirituous liquors distilled and sold, or removed for 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.” So. 49. And be tt further enacted, That the owner, agent “or superintendent aforesaid, shall, in case the original entries Tequired to be made in his books by this act shall not have been made by himself, subjoin to the oath or affirmation of the person by whom they were made the following oath or ‘firmation, 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.” TAX ON BEER, ALE, PORTER, ETC. Src. 50. And be tt further enacted, That on and after the drst day of August, one thousand eight hundred and sixty- two, there shall be paid on all beer, lager beer, ale, porter and other similar fermented liquors, by whatever name such liquors may be called, a duty of one dollar for each and every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity or for fractional parts of a barrel, which shall be brewed or manufactured and sold or Temoved for consumption or sale within the United States or the Territories thereof, or within the District of Columbia, after that day ; which duty shall be paid by the owner, agent °r superintendent of the brewery or premises in which such fermented liquors shall be made, and shall be paid at the time of rendering the accounts of such fermented liquors so charge- able with duty, as required to be rendered by the following Section of this act: Provided, that fractional parts of a barrel 86 THE NATIONAL TAX LAW. shall pe halves, quarters, eighths and sixteenths, and any frac | tional part containing less than one-sixteenth shall be accounted one-sixteenth; more than one-sixteenth, and not more than one-eighth, shall be accounted one-eighth; more than’ one eighth, and not more than one-quarter, shall be accounted one-quarter; more than one-quarter, and not more than one half, shall be accounted one-half; more than one-half shall be accounted one barrel. REGULATIONS OF MANUFACTURE, SALE, ETC. Sec. 51. And be it further enacted, That every person who, on said first day of August, one thousand eight hundred and sixty-two, shall be the owner or occupant of any brewery, or premises used or intended to be used for the purpose of brewing or making such fermented liquors, or who shall have such premises u his control or superintendence, as agent for the owner or occupant, or shall have in his possession or custody any vessel or vessels intended to be used on said pre- mises in the manufacture of beer, Jager beer, ale, porter or — other similar fermented liquors, either as owner, agent or otherwise, shall, from day to day, enter or cause to be entered in a book to be kept by him for that purpose, and which shall be open at all times, except Sundays, between the rising and setting of the sun, for the inspection of said collector, who may take any minutes or memorandums or transcripts thereof, the quantities of grain, or other vegetable productions or other- substances, put into the mash-tub, or otherwise used for the purpose of producing beer, or for any other purpose, and the quantity or number of barrels and fractional parts of barrels of fermented liquors made and sold, or removed for consump- tion or sale, keeping separate account of the several kinds and descriptions ; and shall render to said collector, on the first 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 productions or other substances, put into the mash-tub, or otherwise used, for the purpose of producing beer, or for any other purpose, and the quantity or number of barrels and fractional parts of barrels of each kind of fermented liquors made and sold, or removed for consumption or sale, for one month preceding said day, and shall verif’ , Or cause to be verified, the said entries, a REGULATIONS OF MANUFACTURE. 3? reports, books and general accounts, on oath or affirmation, lo be taken before the collector or some officer authorized by she laws of the State to administer the same according to the form required by this act, where the same is prescribed; and thall also pay to the said collector the duties which, by this act, ought to be paid on the liquor made and sold, or removed for consumption or sale, and in the said accounts mentioned, at the time of rendering the account thereof, as aforesaid. Bus where the manufacturer of any beer, lager beer or ale, manu- factures the same in one collection district, and owns or hires & dépdt or warehouse for the storage and sale of such beer, lager beer, or ale in another collection district, he may, instead of paying to the collector of the district where the same was manufactured the duties chargeable thereon, present to such collector or his deputy an invoice of the quantity or number of barrels about to be removed for the purpose of storage and sale, specifying in such invoice, with reasonable certainty, the dép6t or warehouse in which he intends to place such beer, lager beer or ale; and thereupon such collector ‘or deputy Shall indorse on such invoice his permission for such removal, and shall at the same time transmit to the collector of the district in which such dép6t or warehouse is situated, a duplicate of such invoice; and thereafter the manufacturer of the beer, lager beer or ale so removed shall render the sanfe account, and pay the same duties, and be subject to the same liabilities and penalties as if the beer, lager beer or ale so removed, had been manufactured in the district. The Com- migsioner of Internal Revenue may prescribe such rules as he may deem necessary for the purpose of carrying the provisions of this section into effect. ATTESTATION OF ENTRIES, ETC. Sxo. 52. And be it further enacted, That the entries mace in the »ooks required to be kept by the foregoing section, Shall, on said first day of each and every month, or within ten days thereafter, be verified by the ‘oath or affirmation, to be taken as aforesaid, of the person or persons by whom such entries shall have been made, which oath or affirmation shall be certified at the end of such entries by the collector or officer administering the same, and shall be, in substance, as follows : ‘ 88 THE NATICNAL TAX LAW “JT 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 fermented liquors either brewed or brewed and sold at the brewery owned by ———, in the county of , amounting to —— barrels. Suc. 53. And be tt 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 affirmation, to be taken as aforesaid: ~ ‘ “T 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 go.” IN CASE OF FALSE RETURNS, ETC. Suc. 54. And be it further enacted, That the owner, agent or superintendent of any vessel or vessels used in making fer- mented liquors, or of any still, boiler or other vessel used in the distillation of spirits on which duty is payable, who shall neglect or refuse to make true and exact entry and report of the same, or to do, or cause to be done, any of the things by this act required to be done as aforesaid, shall forfeit for every such neglect or refusal all the liquors and spirits made by or for him, and all the vessels used in making the same, and the stills, boilers, and other vessels used in distillation, together with the sum. of five hundred dollars, to be recovered with costs of suit ; which said liquors or spirits, with the vessels containing the same, with all the vessels used in making the same, may be seized by any collector of internal duties, and held by him un- til a decision shall be had thereon according to law: Provided, that such seizure be made within thirty days after the cause for the same may have oceurred, and that proceedings to en- force said forfeiture shall have been commenced by such collec- tor within twenty days after the seizure thereof. And the pro- ceedings to enforce said forfeiture of said property shall be in the nature of a proceeding im rem, in the Circuit or District Court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. PENALTIES FOR NON-PAYMENT OF DUTIES. 39 which the duties aforesaid, payable on spirituous liquors dis- tilled and sold, or removed for consumption or sale, or beer, lager béer, ale, porter, and other similar fermented liquors, shall not be paid at the time of rendering the account of the same, as herein required, the person or persons chargeable thérewith shall pay, in addition, ten per centum on the amount ' thereof; and, until such duties with such addition shall be paid, they shall be and remain a lien upon the distillery where such liquors have been distilled, or the brewery where such liquors have been brewed, and upon the stills, boilers, ‘vats, and all other implements thereto belonging, until the same shall have been paid; and in case of refusal or neglect to pay said duties, with the addition, within ten days after the same shall have become payable, the amount thereof may be recovered by distraint and sale of the goods, chattels and effects of the delinquent; and, in case of such distraint, it shall be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods, chattels or effects which may be distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels or effects, at his, her, or their dwelling, with a note of the sum demanded, and the time and place of sale; and said officer shall forthwith Cause a notification to be published in some newspaper, if any there be, within the county, and publicly posted up at the post-office nearest to the residence of the person whose property shall be distrained, or at the court-house of the same county, if not more than ten miles distant, which notice shall specify the articles distrained, and fhe time and place pro- posed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place pro- posed for sale not more than five miles distant fromthe place of making such distraint: Provided, that in every case of dis- traint for the payment of the duties aforesaid, the goods, chat- tels, or effects so distrained may and shall be restored to the Owner or possessor, if, prior to the sale thereof, payment or tender thereof shall be made to the proper officer charged With the collection, of the full amount demanded, together With such fee for levying and advertising, and such sum for the necessary and reasonable expenses of removing and keep- i ¥ # THE ‘NATIONAL TAX LAW ing the goods, chattels, and effects so distrained:as may be allowed in like cases by the laws or practice of the State or Territory whereir the distraint shall have been made; but in caseeof non-payment or neglect to tender as aforesaid, the said officer shall proceed to sell the said goods, chattels and effects at public auction, after due notice. of the time and place of sale, and may and shall retain from the proceeds of such sale the amount demandable for the use of the United States, with the said necessary and reasonable expenses of said dis- traint and sale as aforesaid, and a commission of five per cen- tum thereon for his own use, rendering the overplus, if any there bo, to the person whose goods, chattels and effects shall have been distrained. GENERAL (MONTHLY) STATEMENTS OF PRODUCTS, SALE, ETC. Src. 56. And be it further enacted, That every person licensed as aforesaid to distill spirituous liquors, or licensed ag a brewer, shall, once in each month, upon the request of the assessor or assistant assessor for the district in which his busi- ness as a distiller or brewer may be carried on, respectively, furnish the said assessor or assistant assessor with an abstract of the entries upon his books, herein provided to be made, showing the amount of spirituous liquor distilled and sold, or removed for consumption or sale, or of beer, lager beer, ale, porter, or other fermented liquor made and sold, or removed for consumption or sale, during the preceding month, respec- lively ; 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 ascer- taining the correctness of such abstract. And for any neglect to furnish such abstract when requested, or refusal to furnish an examination of the books as aforesaid, the person so neglecting shall forfeit thea of five hundred dollars. " IV.—LICENSES. EVERY MANUFACTURER MUST OBTAIN A LICENSE. Suc. 57. And be ity upther enacted, That from and after the - first day of August, one thousand eight hundred and sixty-two, no person, associ of persons, or corporation, shall be engaged in, prosécute, or carry on, either of the trades or REGULATIONS FOR OBTAINING LICENSES. 4 Occupations mentioned in section sixty-four of this act, until he or they shall have obtained a license therefor in the manner he:einafter provided. REGULATIONS FOR OBTAINING LICENSES. Src. 58. And be tt further enacted, That every person, asso- Ciation of persons, partnership or corporation, desiring to obtain & license to engage in any of the trades or occupations named in the sixty-fourth section of this act, shall register with the assistant assessor of the assessment district in which he shall desion to carry on such trade or occupation—first, his or their Name or style; and in case of an association or partnership, the names of the several persons constituting such association or partnership, and their places of residence; second, the trade or occupation for which a license is desired; third, the place where such trade or occupation is to be carried on; fourth, if 8 rectifier, the number of barrels he designs to rectify; if a peddler, whether he designs to travel on foot, or with one, two or more horses; if an innkeeper, the yearly rental of the house and property to be occupied for said purpose; or, if not rented, the assistant assessor shall value the same. All of which facts shall be returned duly certified by such assist- ant assessor, both to the assessor and collector of the district ; and thereupon, upon payment to the collector or deputy col- lector of the district the amount as hereinafter provided, such collector or deputy collector shall make out and deliver a license for such trade or occupation, which license shall con- tinue in force for one year, at the place or premises described therein. PENALTY FOR NEGLECT TO OBTAIN A LICENSE. Src. 59. And be tt further enacted, That if any person or persons shall exercise or carry on/any trade or business here- inafter mentioned for the exercising or carrying on of which trade or business a license is required by this act, without tak- ing out such license as is in that behalf required, he, she, or they shall, for every such offense, respectively, forfeit a penalty equal to three times the amount of the duty or sum of money imposed for such license, one moiety thereof to the use of the United States, the other moiety to the use of the person who, if a collector, shall first discover, and if other than a collector, shall first give information of the fact whereby, said forfeiture was incurred. “* a * Bs THE NATIONAL TAK LAW. SPECIFIC REQUIREMENTS OF THE LICiUNSE. Suc. 60. And be it further enacted, That in every license to be taken out under or by authority of this act shall be con- tained and set forth the perpuse, trade, or business for which such license is granted, and the true name and place of abode. of the person or persons taking out the same; if for a rectifier, the quantity of spirits authorized to be rectified; if by 4 peddler, whether authorized to travel on foot, or with one, or two, or more horses, the time for which such licenses is to run, and the true date or time of granting such license, and (except in the case of auctioneers and peddlers) the place at which the trade or business for which such license is granted shall be carried on: Provided, that a license granted under this act shall not authorize the person or persons, association or corporation mentioned therein to exercise or carry on the trade or business specified in such license in any other place than that mentioned therein, but nothing herein contained shall prohibit the storage of goods, wares, or merchandise in other places than the place of business. ; LICENSE REQUIRED FOR HACH TRADE, ETC. SEc. 61. And be it further enacted, That in every case where more than one of the pursuits, employments, or occupations hereinafter described, shall be pursued or carried on in the same place by the same person at the same time, except as therein mentioned, license must be taken out for each accord- ing to the rates severally prescribed: AUCTIONEERS, REGULATIONS FOR. Suc. 62. And be it further enacted, That no auctioneer shall be authorized by virtue of his license as such auctioneer to sell any goods or other property at private sale; and if any such person'shall sell any such goods or commodities, as afore- said, otherwise than by auétion, without having taken out such license as aforesaid, hat 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 co ities without license, notwithstanding any license to him or h ore granted, as aforesaid, for the pur- pose of exercising or carrying on the trade or business of an auctioneer, or selling any goods or chattels, lands, tenements, or hereditaments uction, any thing herein coutathed to the PERPETUATION OF LICENSE TO A SUCCESSOR. 43 contrary ‘notwithstanding: Provided always, that where such foods or commodities as aforesaid are the property of any berson or persons, duly licensed to deal in or retail, or trade 'n, or sell the same, such person or persons: having made law- “ul entry of his, her, or their house or premises for such pur- Pose, it shall and may be lawful for any person exercising or Carrying on the trade or business of an auctioneer, or selling any goods or chattels, lands, tenements or hereditaments by auc- tion as aforesaid, being duly licensed for that purpose, to sell §tch goods or commodities as aforesaid, at auction, for and on behalf of such person or persons, and upon his, her or their fhtered house or premises, without taking out a separate license for such sale. The provisions of this section shall not {ply to judicial or executive officers making auction sales by Virtue of any judgment er decree of any court, nor public Sales made by executors and administrators. PERPETUATION OF LICENSE TO A SUCCESSOR. Src. 63. And be it further enacted, That upon the death of ty person or persons licensed under or by virtue of this act, or upon the removal of any such person or persons from. the house or premises at which he, she or they were authorized by such license to exercise or carry on the trade or business Nentioned in such license, it shall and may be lawful for the Derson or persons authorized to grant licenses to authorize and empower, by indorsement on such license, or otherwise, as the Commissioner of Internal Revenue shall direct, the exec- Utors or administrators, or the. wife or child of such deceased Person, or the assignee or assigns of such person or persons 80 removing as aforesaid, who shall be possessed of and oc- Cupy the house or premises before used for such purpose as aforesaid, in like manner to exercise or carry on the same trade or business mentioned in such license, in or upon the Same house or premises at which such person or persons as aforesaid deceased, or removing as before mentioned, by vir- tue of such license to him, her or them, in that behalf granted, before exercised ‘or carried on such trade or business, for or during the residue of the term for which sueh license was ori- 8inally granted, without taking out any fresh license or pay- Ment of any additional duty, or any fee thereupon for the residue of such term, and until the expiration thereof: Pro- THE NATIONAL TAX LAW. vided ahoays, 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 geranted. LICENSE TAX ON VARIOUS PURSUITS. Src. 64. And be tt further enacted, That on and after the first day of August, 1862, for each license granted, the sum herewith stated shall be respectively and annually paid. Any number of persons carrying on such business 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 where credits are opened in favor — of any person, firm or corporation, by the deposit or collec tion of money or currency, and the same or any part thereo shall be paid out or remitted upon the draft, check or order of such creditor, but not to include incorporated banks, 0 other banks legally authorized to issue notes as circulation, © nor agents for the sale of merchandise for account of pro- ducers or manufacturers. 2. Auctioneers shall pay $20 for each license, Every per-— son shall be deemed an auctioneer within the meaning of this act whose occupation it is to offer property for sale to the t highest or best bidder. & 8. Wholesale dealers in liquors of any and every descrip- tion, including distilled spirits, fermented liquors, and wines of all kinds, shall pay $100 for each license. Every person other than the distiller or brewer, who shall sell or offer for sale any such liquors or wines in quantities of more than ihree gallons at one time, to the same purchaser, shall be re- gatued as a wholesale er in liquors within the meaning % this act. : iquors, including distilled spirits, fer- ines of every description, shall pay $20 for each license. ry person who shall sell or offer for sale such liquors less quantities than three gallons at on@ time, to the same purchaser, shall be regarded as a retail dealer in li 3 under this act. But this shall not author’ PAWNBROKERS, RECTIFIERS, DISTILLERS. 45 ize any spirits, liquors, wines or malt liquors to be drank on the premises. 5. Retail dealers shall pay $10 for each license. Every Person whose business or occupation is to sell or offer to sell Sroceries, or any goods, wares, or merchandise, of foreign or domestic production, in less quantities than a whole original ; Diece or package at one time to the same person, (not includ- ng wines, spirituous or malt liquors, but not excluding drugs, Medicines, cigars, snuff, or tobacco), shall be regarded as a Tetail dealer under this act. : 6. Wholesale dealers shall pay $50 foreach license. Every Person whose business or occupation is to sell, or offer to sell, Sroceries, or any goods, wares or merchandise of foreign or domestic production, by one or more original package or _Diece at one time, to the same purchaser, not including wines, } Spirituous or malt liquors, shall be deemed a wholesale dealer Under this act; but having taken out a license as a wholesale dealer, such person may also sell, as aforesaid, as a retailer. ”, 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 mer- thandise, or any kind of personal property whatever, for the ‘epayment or security of money lent thereon, shall be deemed & pawnbroker under this act. 8. Rectifiers shall pay $25 for each license to rectify any Quantity of spirituous liquors, not exceeding 500 barrels or tasks, containing not more than 40 gallons to each barrel o% cask of liquor so rectified; and $25 additional for each &dditional 500 such barrels, or any fractional part thereof. Very person who rectifies, purifies or refines spirituous liq- Uors or wines by any process, or mixes distilled spirits, whis- Y, brandy, gin or wine with any other materials for sale un- er the name of whisky, rum, brandy, gin, wine, or any other Name or names, shall be regarded as a rectifier under this act. 9. Distillers shall pay $50 for each license, and every person ®¥ cupartnership who distills or manufactures spirituous liquors for sale, shall be deemed a distiller under this act: Provided, that any person or copartnership distilling or manufacturing | less than 300 barrels peg year, shall pay $25efor a license: ‘nd provided further, that no license shall be required for any * 46 THE NATIONAL TAX LAW. still, stills or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical put- poses, which has been used in those processes: and provi further, that distillers of apples and peaches, distilling 0 manufacturing less than 150 barrels per year from the samé, shall pay $12.50 for the license for that purpose, and for 4 yreater quantity, as other distillers. : { 10. Brewers shall pay $50 for each license. Every a son who manufactures fermented liquors of any name or dé scription, for sale, from malt wholly or in part, shall be deemed a brewer under this act: Provided, that any persoD | who manufactures less than 500 barrels per year shall pay the sum of $25 for a license. 11. Hotels, inns and taverns shall be classified and rated according to the yearly rental, or, if not rented, according 10 the estimated yearly rental of the house and property intended to be occupied for said purposes, as follows, to wit: All c 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 li ig where the be rent or the valuation of the yearly rental sh $5,000 and _ less than $10, 000, the second class, and shall 7 pay $100 for each license; where the rent or the valuation of the yearly rental shall be $2,500 and less than $5,000, the third class, and shall pay ‘75 dollars for each license; where the rent or the valu: ation of the yearly rental shall be $1, 000 and less than $2,500, — . the fourth class, and shall pay 50 dollars for each license; | where the rent or the valuation of the yearly rental shall be | $500 and less than $1,000, the fifth class, and shall pay $25 for each license ; where thaigent or the valuation of the yearly rental shall be $300 and less than $500, the sixth class, and shall pay $15 for ach license; where the rent or the valuation of the yearly rental shall be $100 and less than $300; the seventh class, and shall pay $10 for each license; where | nof the yearly rental shall be less | 1 class, and shall pay $5 for each license | re food and lodging are provided for and — furnished to travelers and sojourners, in view of ‘payment = therefor, shall b rded as a hotel, inn or tavern under this act. All g and vessels upoh waters of the United — EATCNG-HOUSES, BROKERS, TOBACCONISTS. 47 States, on board of which passengers or travelers are pruvided with food or lodging, shall be required to take out a license ‘f the fifth class, as aforesaid, under this act. The rental or timated rental shall be fixed and established by the assessor | Of the proper district at its proper value, but at not less than the actual rent agreed on by the parties: Provided, that if there be any fraud or collusion in the return of actual rent to | ‘he assessor, there- shall be a penalty equal to double the 4mount of licenses required by this section, to be collected 48 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 consumption therein, shall be Nrarded as an eating-house under this act. But the keeper f any eating-house having taken out a license therefor, shall lt be required to take out a license as a confectioner, any thing in this act to the contrary notwithstanding, 18. Brokers shall pay $50 for each license. Any person Whose business is to purchase or sell stocks, coined money, bank notes or other securities for themselves or others, or who deals in exchanges relating to money, shall be regarded a toker under this act. 14. Commercial brokers shall pay $50 for each license. hy person or firm, except one holding a license as wholesale dealer or banker, whose business it is, as the agent of others, to purchase or sell goods or seek orders therefor, in original r unbroken packages, or produce, or to manage business mat- ‘rs for the owners of vessels, or for the shippers or consignors of freight carried by vessels, or whose business it is to pur- Chase, 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. y person shall be regarded as a land warrant broker within © meaning of this act, who makes a business of buying and . Selling land warrants, and of furnishing’ them to settlers or | Sher persons under contracts to have liens upon the land Procured by means of them, according to the value agreed on for the warrants at the time they are furnished. 16. Tobacconists: shall pay $10 for each license. Any Person whose business it is to sell, at retail, cigars, snuff or i 48 THE NATIONAL TAX LAW tobacco in any form, shall be regarded a tobacconist under | ¥ this act. But wholesale and retail dealers, and keepers of {as hotels, inns, taverns, haying taken out a license therefoh | shall not be required to take out a license as tobacconists; A any thing in this act to the contrary notwithstanding. 17. Theaters shall pay $100 for each license. Every edifice | erected for the purpose of dramatic or operatic representa } tions, plays or performances, and not including halls rented oF 3 used occasionally for concerts or theatrical representations, shall be regarded as a theater under this act. 18. Circuses shall pay $50 for each license. Every build- ing, tent, space or area where feats of horsemanship or acr batic sports are exhibited, shall be regarded as a circus un this act. a 19. Jugglers shall pay for each license $20. Every persot who performs by sleight of hand, shall be regarded as a jugg’ under this act. The proprietors or agents of all other publi exhibitions or shows for money, not enumerated in this sec tion, shall pay for each license $10. Provided, that no licens® procured inone State shall be held to authorize exhibitions in another State, and but one license shall be required undef — this act to authorize exhibitions within any one State. r 20. Bowling-alleys and billiard-rooms shall pay according ue to the number of alleys or tables belonging to or used in th ‘all __ building or place to be licensed, When not exceeding on? io alley or table, $5 for each license; and when exceeding on? » alley or table, $5 for each additional alley or table. Every place or building where bow 18 are thrown or billiards played; | and open to the public witide without price, shall be regarded ; as a bowling-alley or billiard-room respectively, under this act 21. Confectioners shall pay $10 for each license. Every person who sells at retail confectionery, sweetmeats, comfits — in building, shall be regarded as a cov’. — But wholesale and retail dealers license therefor shall not be required #0 — a confectioner, any thing in this act 1 standing. i s shall pay for each license the sum of $10. e business it is to buy and sell horses of | be regarded a horse-dealer under this act: Pre | 8 w~ eSewawaweaoaeoetofrroeo ge fS we ZT _ - LIVERY STABLES, SATTLE-BROKERS, SOAP-MAKNRS, ETC. 49 vided, that if such horse-dealer shall have taken out a license & a livery-stable keeper no new license shall be required. 23. Livery-stable keepers shall pay $10 for each license. Any person whose occupation or business is to keep horses for hire or to let shall be regarded as a livery-stable keeper Under this act. ‘24 Cattle-brokers shall pay for each license the sum of $10. Any person whose business it is to buy and sell and eal in cattle, hogs or sheep, shall be considered as a cattle- broker. 25. Tallow-chandlers and soap-makers shall pay for each license the sum of $10. Any person whose business it is to Make or manufacture candles or soap shall be regarded a tal- low-chandler and soap-maker under this act. _ 26. Coal-oil distillers shall pay for each license the sum of 0. Any person who shall refine, produce, or distill crude Petroleum or rock-oil, or crude coal-oil, or crude oil made of sphaltum, shale, peat, or other bituminous substances, shall be regarded:a coal-oil distiller under this act. 27. Peddlers shall be classified and rated as follows, to wit: When traveling with more than two horses, thé first class, ind shall pay $20 for each license; when traveling with two horses, the second class, and shall pay $15 for each license ; When traveling with one horse, the third class, and shall pay $10 for each license; when traveling on foot, the fourth class, nd shall pay $5 for each license. Any person, except per- Sons peddling newspapers, bibles, or religious tracts, who sells %r offers to sell, at retail, goods, wares, or other commodities, Taveling from place to place, in the street, or through differ- fit parts of the country, shall be regarded a peddler under this act: Provided, that any peddler who sells, or offers to sel] try goods, foreign and domestic, by one or more original Packages or pieces, at one time, to the same person or persons, 4S aforesaid, shall pay $50 for each license. And any person Who peddles jewelry shall pay $25 for each license: Provided, that manufacturers and producers of agricultural tools and Mmplements, garden seeds, stoves, and hollow-ware, brooms, Wooden-ware, and powder, delivering and Selling at whole- Sale any of said articles, by themselves gr their authorized 8gents at places other than the place of manufacture, shall not 60 THK NATIONAL TAX LAW. be required, for any sale thus made, to take out any additional license therefor. 28, Apothecaries shall pay $10 for each license. Every person who keeps a shop or building where medicines are compounded or prepared according to prescriptions of physi- cians, and sold, shall be regarded an apothecary under this act. But wholesale and retail dealers who have taken out 2” license’therefor, shall not be required to take out a license as apothecary, any thing in this act to the contrary notwith- standing. [See Sec. 65 for qualification.] 29. Manufacturers shall pay $10 for each license. Any — person or persons, firms, companies or corporations, who sha manufacture by hand or machinery, and offer for sale an: goods, wares or merchandise, exceeding annually the sum o $1,000, shall be regarded a manufacturer under this act. 30. Photographers shall pay $10 for each license when th receipts do not exceed $500; when over $500 and under $1,000, $15; when over $1,000, $25.. Any person or persons who make for sale photographs, ambrotypes, daguerreotypes, of pictures on’glass, metal, or paper, by the actioprot ight, shall be regarded @ photographer under this act. iy 31. Lawyers shall pay $10 for each license. Every person | whose business it is, for fee or reward, to prosecute or defend — : causes in any court of record or other judicial tribunal of the | United States, or of any of the States, or give advice in rela- | _ tion to causes or matters pending therein, shall be deemed to be a lawyer within the meaning of this act. 82. Physicians, surgeons and dentists shall pay $10 for each license. Every person (except apothecaries) whose business it is, for fee and reward, to preseribe remedies or perform sur- gical operations, for the cure of any bodily disease or ailing, lee z surgeon or dentist, as the case g of this act. ents for procuring patents shall Every person whose business it is ny of the Executive Departments of ent, Or procure patents, shall be deemed , agent, as the case may be, under this act ON FROM LICENSE OR DUTY, ¢ it further enacted, That where the annual NO LICENSE aGAINST STATE PROUMTBITIONS. 51 * Stoss receipts or sales of any apothecaries, confectioners, eat- ing-honses, tobacconists 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, any thing in this act to the contrary notwithstand- ing; the amount or estimated amount of such annual sales to _ be ascertained or estimated in such manner as the Can- ")' missioner of Internal Revenue shall prescribe, and so of all other annual sales or receipts where the rate of the license is 8taduated by the amount of sales or receipts. Sno. 66. And be tt further enacted, That nothing contained | 2 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 Dlace where the same is made, wine of their own growth ; Nor to apothecaries, as to wines or spirituous liquors, which they use exclusively in the preparation or making up of medi- Sines for sick, lame or’diseased persons; nor shall the pro- Visions of paragraph number 28 extend to physicians who €ep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. NO LICENSE AGAINST STATE PROHIBITIONS, ETC. Suc. 67. And be tt further enacted, That no license hereinbe- fore provided for, if granted, shall be construed to authorize the commencement or continuation of any trade, business, ccupation or employment therein mentioned, within any State or Territory of the United States in which it'is or shall specially prohibited by the laws thereof, or in violation of the laws of any State or Territory : Provided, nothing in this ct shall be held or construed so as to prevent the several ‘tates, within the limits thereof, from placing a duty, tax or Cense for State purposes, on any business, matter or thing ° which a duty, tax or license, is required to be paid by this ct. es : ’ V.—MANUFACTURES, ETC: REQUIREMENTS OF FIRMS AND OTHERS. Sze, 68 And be it further enacted, That on and after the Ist day of August, 1862, every individual, partnership, firm ee + 52, THE NATIONAL TAX LAW. associatisx Jr corporation (and any word or words in this act indicating or referring to person or persons shall be taken 1 | mean and include partnerships, firms, associations or corpora | tions, when not otherwise designated or manifestly incompat ible with the intent thereof), shall comply with the following requirements, that is to say: 1.-Before commencing, or if already commenced, before continuing, any such manufacture for which he, she or they may be liable to be assessed, under the provisions of this act, and which shall not be differently provided for elsewheré,’ within 80 days after the date when this act shall take effect, he, she or they shall furnish to the assistant assessor a stat ment, subscribed and sworn to or affirmed, setting forth place where the manufacture is to be carried on, name of manufactured article, the proposed market for the sam whether foreign or domestic, and generally the kind avé quality manufactured or proposed to be manufactured. 2. He shall, within ten days after the first day of eac and every month, after the day on which this act takes effect as hereinbefore mentioned, or on or before y ry prescribed by the Commissioner of Internal Revenue, make return of the products and sales or delivery of such manufacture i2— form and detail as may be required, from time to time, by — . the Commissioner of Internal Revenue. 3. All such returns, statements, descriptions, memorand& | oaths and affirmations, shall be in form, scope and deta. a8 | may be prescribed, from time , time, by the Commissionel’ | of Internal Revenue. pornes—ai6W "0 BE PAID. | Src. 69. And be it further enacted, That upon the amounts, quantities and values of produce, goods, wares, merchandis? | and articles manufactured and sold or delivered, hereinaftet nie thereof, whether manufactured ers, shall pay to the collector of internal district, monthly, or on or before a day 1 — the Commissioner of Internal Revenue, th@ mufactures: Provided, that when thread i x sold or delivered exclusively for knitte® — fabrics, or for ee or spooling, as provided for in th@ | "5th section. act, the duties shall be assessed on th? | i DUTIES—HOW TO BE PAID. 53 e 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 pur- Poses of this act; and for neglect to pay such duties Within ten days after demand, either personal or written, left ’ & his, her or their house or place of business or manufactory, the amount of such duties may be levied upon the real and Personal property of any such ymanufacturer. And such duties, and whatever shall be the expenses of levy, shall be a lien from the day prescribed by the Commissioner for “their payment aforesaid, in favor of the United States upon the said real and personal property of such manufacturer, and Such lien may be enforced by distraint, as provided in the '8eneral 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 shall be Tequired to pay under this act the tax hereby imposed, such Person or persons so paying the same shall be entitled to col- lect the amount thereof of the owner or owners, and shall have a lien for the amount thus paid upon the manufactured 800ds: and provided further, that the taxes on all articles Manufactured and sold, in pursuance of contracts bona fide Made before the passage of this act, shall be paid by the pur- Chasers thereof, under regulations to be established by the Commissioner of Internal Revenue. PROCESS AGAINST DELINQUENTS. Src. 70. And be tt further enacted, That for neglect or refusal ‘oO pay the duties provided by this act.on manufactured articles, 48 aforesaid, the goods, wares and merchandise manufactured ‘nd unsold by such manufacturer shall be forfeited to the United States, and may be sold or disposed of for the benefit of the same, in manner as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. Q such case the collector or deputy collector may take possession Of said articles, and may maintain such possession in the premises 8nd buildings where they may have been mantfactured or depo- Sited, or may be. He shall summon, giving notice of not less ’ 84. THE NATIONAL TAX LAW. than two nor more than ten days, the parties in possession of said goods, enjoining them to appear before the assessor or assistant assessor, at a day and hour in such summons fixed, then and there to show cause, if any there be, why, for such | aeglect or refusal, such articles should not be declared for feited to the United States. Such persons or parties intel- — ested shall be deemed to be the manufacturers of the same, if the articles shall be at the time of taking such possession up0? ; the premises where manufactured ; if they shall at such time — have been removed from the place of manufacture, the partie? — interested shall be deemed to be the person in whose custody or possession the articles shall then be. Such summons shall be served upon such parties in person, or by leaving a copy thereof at the place of abode or business of the party to whom the same may be directed. In case no such party or placé can be found, which fact shall be determined by the collector's return on the summons, such notice, in the nature of a sum” mons, shall be given by advertisement for the term of weeks in one newspaper in the county nearest to the place of such sale, If, at or before such hearing, such duties shall not have been paid, and the assessor or assistant assessor sh adjudge the summons and notice, service and return of thé game, to be sufficient, the said articles shall be declared forfeit and shall be sold, disposed of, or turned over to the use of — any Department of the Government, as may be directed by | the Secretary of the Treasury, who may require of any officel | of the Government into whose possession the same may b — turned over the proper voucher therefor: Provided, that th® | proceeds of the sale of articles, if any there be aftet | deducting the duties thereon, together with the expenses of | summons, advertising, sale, or the excess of the value of said articles, after diode the duties and expenses accru thereon when turned oyer to the use of any Department of 7 e tulle refunded and paid to the manufac — person in whose custody or possession th? | seized. The Commissioner of Intern® | » approval of the Secretary of the Treasury v ch case of forfeiture, and do justice in the | premises. If the forfeiture shall have heen wrongly declare — and sale made ‘the Secretary is hereby authorized, in case the PENALTY FOR VIOLATION. 55 - §ecific. articles can not be restored to the party aggrieved in 8 good order and condition as when seized, to make up to 8uch party in money his loss and damage from thé contingent find of his department. Immediate return of seizures go ' forfeited shall be made to the Commissioner of Internal Reye- ‘Que, by the collector or deputy collector who shall make any Such seizure. Articles which the collector may adjudge per- Shable may be sold or disposed of before declaration of for- | fiture. Said sales shall be made at public auction, and | Rotice thereof shall be given in the same manner as is pro- ; Vided in this section in case of forfeiture. PENALTY FOR VIOLATION, ETC. Sno. 71. And be it further enacted, That any violation of, refusal to comply with the provisions of the 68th section t this act, shall be good cause for seizure and forfeiture, sub- lantially in manner as detailed in the section next preceding is, of all manufactured articles liable to be assessed under ! ovisions of this act, and not otherwise provided for; {nd such violation or refusal to comply, shall further make ny party so violating or refusing to comply, liable to a fine —f $500, to be recovered in manner and form as provided in is act. y | Suc. 72. And be tt further enacted, That in case of the } Manufacture and sale delivery of any goods, wares, mer- | Chandise or articles as hereinafter Naas com- Dliance on the part of the party manufacturing the same with | all or any of the requirements and regulations prescribed in is act in relation thereto, the assistant assessor may, upon SUch information as he may have, assume and estimate the } "Mount and value of such manufactures, and upon such §ssumed amount asséss the duties, and said duties shall be Sollected in like manner as in case the provisions of this act 2 relation thereto had been complied With, and to such arti- Cles all the foregoing provisions for liens, fines, penalties and rfeitures, shall in like manner apply. . EXEMPTIONS FROM THE T Suc. 73. And be it further enacted, That all goods, wares §nd merchandise, or articles manufactured or made by any Person or persons not for sale, but for his, her or their own or consumption, and all goods, wares and “merchandise, » ; 56 THE NATIONAL TAX LAW. r articles manufactured, or made and sold, except spirituous and malt liquors, and manufactured tobacco, where the annua product shall not exceed the sum of six hundred dollars, shall | be and are exempt from duty: Provided, that this shall nol apply to any business or transaction where one party ful nishes the materials, or any part thereof, and employs anothe! party to manufacture, make or finish the goods, wares and. | merchandise or articles, paying, or promising to pay therefol | and receiving the goods, wares and merchandise or articles. | VALUES, HOW ESTIMATED. Suc. 74. And be tt further enacted, That the value and qual | tity of goods, wares and merchandise required to be stated as aforesaid, and ubject to an ad valorem duty, shall be es! mated by the actual sales made by the manufacturer, or } his, her or their agent, or person or persons acting in his, be or their behalf; and-where such goods, wares and merchal dise have been Texiagat for consumption, or for deliver others, or placed on shipboard, or are no longer within th custody and control of the manufacturer or’mantifacturers, his or their agent, not being in his, her or their factory, sto or warehouse, the value shall be estimated by the average of the market value of the like goods, wares and merchandise during the time when the same would haye become liable ny F and charged with duty. Sec. 75. a packages, 5 per centuD | } ad valorem. q On glue and gelatine of fall seo in the solid state, > mills per pound. On glue and cement, fess wholly or in part of glue, to sold in the liquid state, 25 cents per gallon. On patent or en: ed leather, 5 mills per square foot. On patent japan split, used for dasher leather, 4 mills per square foot. = On patent or enan led ekirting leather, 14 cts per square foo On all sole and rough or, harness leather, made from bid@ | imported east of the Cape of Good Hope, and all dam: leather, 5 mills p r pound. ah On all other sole or rough lesther, hemlock tanned ‘30? | — ae 7 mills per pound. |, LEATHER, WINE, VARNISH, FURS, CLOTH, ETC. 61 On all sole or rough leather, tanned in whole or {n part ; | With oak, 1 cent per pound. een Ee te ee RE a ee _ On all finished or curried upper leather, made from leather _ fanned in the interest of the parties finishing or currying such leather, not previously taxed in the rough, except calf skins, J cent per pound. On bend and butt leather, 1 cent per pound. On offal leather, 5 mills per pound. : On oil-dressed leather and deer skins, dressed or smoked, 2 cents per pound. On tanned calf skins, 6 cents each. On morocco, goat, kid or sheep skins, curried, manufactured : or finished, 4 per centum ad valorem: Provided, that the price &t. which such skins are usually sold shall determine their Value. On horse and hog skins, tanned ane dressed, 4 per centum d valorem. On American patent calf skins, 5 per centum ad valorem. On conducting hose of all kinds for conducting water or Sther fluids, a duty of 3 per centum ad valorem. On wine, made of grapes, 5 cents per gallon. On varnish, made wholly or in part of gum copal or other j gums or substances, 5 per centum ad valorem. On furs of all descriptions, when ahd me or prmantitaeiared, 8 per centum ad valorem, On cloth, and all textile or knitted or felted ‘fabrics of cot- ton, wool or other material, before the same has been dyed, ; Drinted, bleached, or prepared in any other ne” duty of 8 per centum ad valorem: Provided, that th or yarn Manufactured, and sold or nh aining ant for knitted {brics, or for weaving, when th inning and weaving for | the manufacture of cloth of any kind is carried on separately, of this act ; but all fabrics of cotton, wool, or other material, _ Mhether woven, knit, or felted, shall be regarded as manu- tures, and be subject to the duty, as above, of 3 per centum “ad ealorem. te, On all diamonds, emeralds, and all other jewelry, a tax of Shall not be regarded as ron mh the meaning 8 per centum ad valorem. \ 62 THE NATIONAL TAX LAW. On and after the first day of October,-one thousand eight hundred and sixty-two, there shall be levied, collected an paid a tax of one-half of one cent per pound on all cotton held — or owned by any person or persons, corporation or associa; tion of persons ; and such tax shall be a lien thereon in the | possession of any person whomsoever. And further, if an person or persons, corporations, or association of persons — shall remove, carry, or ¢ransport the same from the plac® — of its production before said tax shall have been paid, such person or persons, corporation, or association of persons, shall forfeit and pay to the United States double the amount — of such tax, to be recovered in any court having jurisdictio thereof: Provided, however, that the Commissioner of Internal q Revenue is hereby authorized to make such rules and regi Jations as he may deem proper for the payment of said ta¥ at places different from that of the production of said cotto And provided further, that all cotton owned and held by am manufacturer of cotton fabrics on the first day [of] Octobeh one thousand eight hundred and sixty-two, and prior thereto shall be exempt from the tax hereby imposed. — On all manufactures of cotton, wool, silk, worsted, fla% hemp, jute, india-rubber, gutta-percha, wood, willow, glass pottery-ware, leather, paper, iron, steel, lead, tin, copper zine, brass, gold, silver, horn, ivory, bone, bristles, wholly or in part, or of other materials, not in this act otherwis? provided for, a duty of 3 per centum ad valorem: Provided, that on all cloths, dyed, mted, bleached, manufacture¢ into other fabrics, or otherwise prepared, on which a duty or tax shall have been d before the same were so dyedy “printed, bleached, manufi ctured or prepared, the said duty or tax of 8 per centum shall be assessed only upon th? | increased value thereof; and provided further, that on 1 oil-dressed leather and deer-skins dressed or smoked, man — factured into gloves, mittens, or other articles, on which a duly | or tax shall have been paid before the same were so manufac’ | tured, the said duty or tax of 8 per centum shall be assessed J only upon the increased valuation thereof: andwprovided, further | that in estimating the duties upon articles when remove? — and sold at any other place than the place of manufacture J MANUFACTURED GOODS. 63 there shall be deducted from the gross amount of sales the freicht, commission, and expenses of sale actually paid, and the duty shall bé assessed and paid upon the net amount after the deductions as aforesaid; and provided further, that, Printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications; boards, shingles, and all other lumber and timber; staves, hoops, headings, and timber only partially wrought and unfinished, for chairs, tubs, pails, snaths, lasts, shovel and fork handles; umbrella- Stretchers; pig-iron, and iron not advanced beyond slabs, blooms, or loops; maps and charts; charcoal; alcohol made Or nfanufactured of spirits or materials upon which the duties imposed by this act shall have been paid; plaster or gypsum ; alt; burning-fluid; printers’ ink; flax prepared for textile Or felting purposes, until actually woven or fitted into fabrics ? for consumption ; all flour and meal made from grain; bread and breadstuffs; pearl barley and split peas; butter; cheese; Concentrated milk; bullion, in the manufacture of silverware ; brick ; lime; Roman cement; draining tiles; marble; slate; building stone} copper, in ingots or pigs; and lead, in pigs or bars, shall not be regarded as manufactures within the Meaning of this act: provided, that whenever, by the provi- sions of this act, a duty is imposed upon any article removed for consumption or sale, it shall apply only to such articles as tre manufactured on or after the first day of August, 1862, {nd to such as are manufactured and not removed from the Place of manufacture prior to that date. AUCTION BALES. Suc. 76. And be tt further enacted, That on and after the Ist day of August, 1862, there shall be levied, collected and paid °n all sales of real estate, goods, wares, merchandise, articles r things at auction, including all sales of stocks, bonds and _ Other securities, a duty of one-tenth of one per centum on the gross amount of such sales, and every auctioneer making 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 of the district of the gross amount of Such sales made as aforesaid, with the amount of duty which has accrued, or should accrue thereon, which list shall have ®unexed thereto a declaration, under oath or affirmation, # \ 64 THE NATIONAL TAX LAW. | in form and manner as. may be prescribed by the Commit sioner of Internal Revenue, that the same is true and correc! and shall, at the same time, as aforesaid, pay to the colle or deputy collector, the amount of duty or tax thereupon, 8 aforesaid, and in default thereof, shall be subject to and pay a penalty of $500. In all cases of delinquency in making | ~ said list or payment, the assessment and collection shall be made in the mapner prescribed in the general provisions of this act: Provided, that no duty shall be levied under the provision$ of this section upon any sales by judivial or executive officers making auction sales by virtue of a judgment or decree of any | — court, nor to public sales made by executors or administrators CARRIAGES, YACHTS, BILLIARD TABLES AND PLATE, Suc. 77. And be wt further enacted, That from and after | the first day of May, 1862, there shall be levied, collected and paid, by any person or persons owning, possessing of keeping any carriage, yacht, and billiard table, the seve duties or sums of money set down in figures against the s * respectively, or otherwise specified and set forth i schedule marked A. 4 VI—SLAUGHTERED oar - REGULATION FOR sAafp. | Suc. 78. And be it further enacted, That on and after tho | first day of August, 1862, there shall be levied, collected, and | paid by any person or persons, firms, companies, or agents of _ employees thereof, the following duties or taxes, that is t0 say: on all horned cattle exusng 18 months old, slaughtered — for sale, 80 cents per head ; j m. all calves and cattle wider 18 months old, slaughtered sale, 5 cents per Read: on all hogs, exceeding 6 month; 1, slaughtered for sale, when thé _ number thus slaughtered exceeds 20 in any one year, 10 cents -per head. On‘all p slaughtered for sale, 5 cents pet head: Provided, oe cattle, hogs, and sheep slaughtered by any person for hi her own consumption, shall be exempt from duty. a Suc. 79. And: further enacted, That on and after thé date on which this act shall take effect, any person or pel’ sons, firms, or companies, or agents or employees thereof | whose business or occxpation it is to slaughter for sale any gr —_ oe > ee, | RAILROADS, STEAMBOATS, ETC, Cattle, calves, sheep or hogs, shall be required to make and Tender a list at the end of-each and every month to the assistant assessor of the district where the business is trans- acted, stating the number of cattle, calves, if any, the number of hogs, if any, and the number of sheep, if any, slaughtered, as aforesaid, with the several rates of duty as fixed therein in this act, together with the whole amount thereof, which list shall have annexed thereto a declaration of said person ®r persons, agents or employees thereof, as aforesaid, under Oath or affirmations in such manner and form as may be pre- Scribed by the Commissioner of Internal Revenue, that the Same is true and correct, and shall,.at the time of rendering Said list, pay the full amount of duties which have accrued, or should accrue, as aforesaid, to the collector or deputy col- lector of the district, as aforesaid; and in case of default in making the return or payment of the duties, as aforesaid, the assessment and collection shall be made as in the general pro- visions of this act required, and in case of fraud or evasion the party offending shall forfeit and pay a penalty of $10 per head for any Cattle, calves, hogs, or sheep so slaughtered, upon Which the duty is fraudulently withheld, evaded, or attempted to be evaded: Provided, that the Commissioner of Internal Revenue shall prescribe such further rules and regulations as he may deem necessary for ascertaining the correct number of Cattle, calves, hogs and sheep, liable to be taxed under the Provisions of this act. . VIL—RAILROADS, STEAMBOATS, ETC. - TAX ON SAME—REGULATIONS FOR. Suc. 80. And be tt further enacted, That on and after the first day of August, 1862, any person or persons, firms, companies or corporations, owning or possessing or having the care or Management of any railroad or railroads upon which steam is Used as a propelling power, or of any steamboat or other vessel Propelled by steam power, shall be subject to and pay a duty of three per centum on the gross amount of all the receipts of such Tailroad or railroads, or steam vessels, for the transportation of Passengers over and upon the same, and any person or persons, firms, companies or corporations, owning or possessing, or hay- ing the care or management of any railroad or railroads using . 66 TAE NATIONAL TAX LAW. any other power than steam thereon, or owning, possessing OF having thecare or management of any ferryboat or vessel used 88 : a ferryboat,propelled by steam or horse power,shall be subject to. and pay a duty of 14 per centum upon the gross receipts of such railroad or ferry-boat, tespectively, for the transportation of pas | sengers over and upon said railroads, steamboats and ferry-boats iz respectively ; and any person or persons, firms, companies OF corporations, owning, possessing or having the care or manage ment of any bridge authorized by law to receive toll for the tran- — sit of passengers, beasts, carriages, teams and freight of any de- scription over such bridge, shall be subject to and pay a duty of | 8 per centum on the gross amount of all their receipts of every | description. And the owner, possessor or person or persons | haying the care and management of any such railroad, steam: — boat, ferry-boat, or other vessel or bridge, as aforesaid, shall, | - within five days after the end of each and every month, com mencing as hereinbefore mentioned, make a list or return the assistant assessor of the district within which s owner, possessor, company -or corporation may have his of its place of business,or where any such railroad, steamboat — y ferry-boat, or bridge is located or belongs, respectively, stating — the gross amount of such receipts for the month next prece |. ding, which return shall be verified by the oath or affirmatiod | of such owner, possessor, manager, agent or other proper off — cer, in the manner and form to be prescribed from time t0 | time by the Commissioner of Internal Revenue, and shall als0; monthly, at the time of making such return, pay to the col lector or deputy collector of the district the full amount of duties which have accrued on such receipts for the month atoresaid; and in case of neglect or refusal to make said list or return for the space live days, after such return should 7 be made as aforesaid, the assessor or assistant assessor sh proceed to estimate the amount received, and the duties pay’ | able thereon, as her fore provided in other cases of d& linquency to make return for purposes of assessment; and fot the purpose of making such assessment, or of ascertaining the correctness wf any such return, the books of any such pe son, company or corporation, shall be subject to the inspe® tion of the assessor or assistant assessor, on his demand request ee and, in case of neglect or refusal to pay A oe ars ot wt tp mm oe eh, s,s eee f f RAILROAD BONDS. | the duties as aforesaid, when the same have been ascertained &s aforesaid, for the space of five days after the same shall ave become payable, the owner, possessor or person having the management, as aforesaid, shall pay, in addition, five per Centum on the amount of sych duties; and for any attempt _ knowingly to evade the payment of such duties, the said _ Owner, possessor or person having the care or management, | 8 aforesaid, shall be liable to pay a penalty of $1,000 for €yery such attempt—to be recovered as provided. in this act for the recovery of penalties; and all provisions of this act, in relation to liens and collections by distraint, not incom- patible herewith, shall apply to this section, and the objects } therein embraced: Provided, that all. such persons, compa- } Xies and corporations, shall have the right to add the duty Or tax imposed hereby to their rates of fare, whenever their liability thereto may commence, any limitations which may xist by law or by agreement with any person or company, , Which may have paid or be liable to pay such fare, td the Contrary notwithstanding. VUI—RAILROAD BONDS. Src. 81. And be wt further enacted, That on and after the Ist day of July, 1862, any person or persons owning or Possessing, or having the care or management of any rail- Toad company or alto