ALPHABETICAL SUMMARY OF THE EXCISE TAX. Absent persons, to present list to assessor within ten days after notice is given or sent by mail; failing to do this, the assessor is authorized to enter the premises and make a list, adding 50 per cent. to the amount of items, and the person assessed forfeits beside, $100 as a fine. Advertisements inserted in newspapers, magazines, reviews, or any other publication, on gross receipts for....... 3 per ct. in newspapers denied the use of the mails, 10 per ct. all receipts for, to the amount of $1000, exempt. in papers whose circulation does not exceed 2000 copies......... ..exempt. Agents to purchase or sell goods, cost of license, $50 to seek wholesale orders for goods, cost of license..... for ship owners, cost of license.......... $50 $50 $50 $10 $10 Agreements, for each sheet or piece of paper, on which written, stamp duty.. 5 cents. for the hire, use, or rent of any land, tenement, or portion thereof, if for a period of time not exceeding three years, stamp duty, 50 cents. if for a period of time exceeding three years, stamp duty.. $1 Ale, per barrel of thirty-one gallons, fractional parts of a barrel to pay proportionately, $1 Alteratives, on each package of, the retail price or value of which does not exceed 25 cents, stamp duty...... .... 1 cent. on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, stamp duty............ 2 cents. on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, stamp duty........ ... 3 cents. on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar..... 4 cents. on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of.......... 2 cents. 2 cents. Animal oils, per gallon..... Anodynes, on each package of, the retail price or value of which does not exceed 25 cents, stamp duty... ........ 1 cent. on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, stamp duty........... 2 cents. on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, stamp duty............ 3 cents. on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar.. .... 4 cents. on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents or fractional part thereof, over and above one dollar, an additional stamp duty of..... 2 cents. Apothecaries' license not required for liquors used in prescriptions. Apothecaries, when a license as wholesale or retail dealer has not been taken out, and where the annual gross receipts on sales exceed one thousand dollars, for license.. $10 whose gross annual sales are less than one thousand dollars, require no license. Appeal not allowed in cases of fraudulent lists or under-valuation. notice of time and place for hearing to be given by assessor. made before assessor, and question at issue stated. to be in writing. Appraisements of value or damage, on each, a 5 cents. stamp duty of..... ......... Aromatic Snuff, on each package of, the retail price or value of which does not exceed 25 cents, a stamp duty of....... 1 cent. on each package of, the retail price or value of which exceeds 25 cents and does not exceed 50 cents, a stamp duty of...... 2 cents. on each package of, the retail price or value of which exceeds 50 cents and does not exceed 75 cents, a stamp duty of...... 3 cents. on each package of, the retail price or value of which exceeds 75 cents and does not exceed one dollar..... 4 cents. on each package of, the retail price or value of which exceeds one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additionaĺ stamp duty of...... ...... 2 cents. Articles not to be considered as manufactures, viz: 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, snathes, lasts, shovel and fork handles; umbrella stretchers; pig iron, and iron not advanced beyond slabs, blooms, or loops; maps and charts; charcoal; alcohol made or manufactured of spirits or materials upon which the duties imposed by this act shall have been paid; plaster or gypsum; malt; burning fluid; printers' ink; flax prepared for textile or felting purposes, until actually woven or fitted into fabrics for consumption; all flour and meal made from grain; bread and breadstuffs; pearl barley and split peas; butter; cheese; concentrated milk; bullion, in the manufacture of silver ware; brick; lime; Roman cement; draining tiles; marble; slate; building stone; copper, in ingots or pigs; and lead, in pigs or bars. Assessors for each district, appointed by President, with advice and con. sent of Senate. may subdivide their districts and appoint assistants. Assessors, to take an oath. certificate of, to be delivered to collector. penalty for not taking oath, $100. assessments to be made before 1st October, 1862, and on or before first Monday in May in each year thereafter. taxable persons and property to be found out by all lawful ways and means. duty, when persons fail to make out a list, to make out one for them, and read and receive their consent thereto. penalty on persons making fraudulent lists, $500, and costs of prosecution. duty, in case of fraudulent lists or under-valuation of, to make out a list without appeal. duty, when persons notified fail or neglect to make out lists, to notify them to do so within ten days. See ABSENT PERSONS. duty in case of non-residents, to make a list. duty relative to lists of property owned in other districts, to allow them to forward list through the assessor of their own district, and, if correct, approve and return; if not, to correct it and return, when the assessor of the district where the parties reside shall make assessment of it. two general lists to be made of persons liable to pay tax, and amount. lists to be sent to the principal assessor within thirty days. to advertise when list may be examined. to keep lists open fifteen days. to advertise time and place of hearing appeals. to submit lists to the inspection of all persons. to determine appeals in a summary way. question to be decided by assessors on an appeal. to re-examine and equalize valuations. to give notice of an increase of valuation. to make lists of persons liable to taxation, and amount payable. to make separate lists of non-residents. to send lists to collectors-penalty for neglect, $500, and compensation. penalty may be remitted by commissioner. compensation of assessors, $3 per day for making arrangements and giving instructions to assistants, and $5 per day while making out lists, hearing appeals, &c., and $1 for every 100 names contained in their tax list; assistant assessors, $3 per day, and $1 for every 100 names. Stationery to be allowed. in Oregon and California, and the Territories, additional compensation to be allowed. additional compensation, where more than one Congressional district is included. to receive abstract of books of distillers and brewers monthly, if desired. right to examine said books. when persons apply for a license, to ascertain the facts, and issue the license for one year, in accordance with the provisions of the law. to receive lists from manufacturers. how to assess knitting thread. to assess duties where goods have been sold without compliance with the law, and to add fines, penalties, and forfeitures, as in other cases. to estimate gas. Assessors to receive monthly report of ferry-boat owners. to receive monthly report of bridge keepers. to receive list of advertisements from publishers. to make return of neglect to report income. Assessors, assisting, appointed by the assessors. to take an oath. duties commence on the 1st of October, 1862, duty when persons notified fail to make out penalty for neglect to send lists to assessors, $200 fine and costs, and loss of situation. to send lists to districts where persons reside. compensation of, $3 per day, and $1 for each 100 names. Associations to make a list, &c. Auctioneers, for license.... not to sell at private sale. ***$20 to make semi-annual statement. Bankers, every person who keeps a place of business where credits are opened in favor of any person, firm, or corporation, by the deposit or collection of money or currency, and the same, or any part thereof, shall be paid or remitted upon the draft, check, or order of such creditor, but which does not include incorporated banks, or other banks legally authorized to issue notes as circulation, for license...... See IRON. Bar Iron. Barytes, sulphate of, per 100 pounds..... 10 cents. Beer, per barrel of 31 gallons, fractional parts of a barrel to pay proportionately. $1 Bend Leather, per pound...... 1 cent. Benzine, or Benzole, per gallon............ 10 cents. Bicarbonate of soda, per pound............... 5 mills. Billiard Tables, for private use........ $10 for public use, each table, for license...... $5 Bills of Exchange (inland) for the payment of any sum of money exceeding $20 and not exceeding $100, otherwise than at sight or demand, stamp duty of...... 5 cts. exceeding $100 and not exceeding $200 10 “ 200 66 bill of each set, where the sum made pay- | able shall not exceed $150, or the equivalent thereof in any foreign currency... 3 cents. Bills of Exchange 66 5,000 66 7,500 $1 00 for every $2500, or part thereof, in excess of $7500.... 30 cents. Bills of Lading for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, excepting the ports of British North America, a stamp duty of............ 10 cents. Bitters. See PREPARATIONS. Boards are not to be considered as a manufacture. Bonds, auction sales of, on gross amount of sales, of 1 per ct. -Bonds, for indemnifying any person who shall have become bound or engaged as surety for the payment of any sum of money, or for the due execution or performance of the duties of any office, and to account for money received by virtue thereof, a stamp duty of 50 cents. of any description, other than such as are required in legal proceedings not otherwise charged, a stamp duty of............ 25 cents. Bone, manufactures of, wholly or in part, if not otherwise specified, ad valorem... 3 per ct. Books are not to be regarded as a manufacture. Bottles, containing medicines, of which the maker claims to have some secret formula, or exclusive right for preparing the same, the retail price or value of which, contents included, does not exceed 25 cents, a stamp duty of..... 1 cent. containing medicines, &c., the retail price or value of which, contents included, exceeds 25 cents, and does not exceed 50 cents, a stamp duty of....... 2 cents. containing medicines, &c., the retail price or value of which, contents included, exceeds 50 cents, but does not exceed 75 cents........ 3 cents. containing medicines, &c., the value of which, contents included, shall exceed 75 cents, and shall not exceed one dollar..... 4 cents. containing medicines, &c., the value of which, contents included, exceeds one dollar, for each and every 50 cents or fractional part thereof over and above one dollar, an additional stamp duty of........... 2 cents. Bowling Alleys, for each alley, duty for license, $5 Boxes, containing medicines, &c., same as BOTTLES. Brass, manufactures of, if not otherwise specified, 3 per ct. Breweries and distilleries may be inspected by the collector in the daytime. penalty for refusal to admit him, $500 fine. Brewers, every person who manufactures fer mented liquors of any name or description for sale, from malt, wholly or in part, who manufactures less than 500 bbls. per year, for license...... $25 who manufactures 500 bbls. and upward, per year, for license.... $50 to pay duty on ale, beer, lager beer, and porter. Brewers, to keep a record of grain used, and quantity of fermented liquors made and sold. record open to inspection. render monthly accounts to the collector. pay duties. ⚫ removal for storage, to be authorized on specification, by collector's endorsement, and transmission to the collector into whose district it is removed, of duplicate invoice. original entries verified by oath. entries made by other persons verified. penalty for neglect to make true reports, forfeiture of all liquors and spirits made by and for him, and vessels used in making them, together with $500 fine. fine, seizure to be made within thirty days. may be collected by distraint. furnish abstract of entries on books to as- Bricks are not to be considered as a manufacture. Bridges, toll, on gross receipts........... 3 per cent. Bridge keeper, to make monthly statement. Bristles, manufactures of, not otherwise specified, 3 per ct. Brokers, auction sales by, of goods, wares, merchandise, articles, or things, on gross amount of sale..... 1 of 1 per ct. Brokers, for license.... $50 50 commercial, for license.... land warrants (see LAND WARRANT BROKERS), $25 all persons whose business is to purchase or cattle, cost of license.. Bullion, in the manufacture of silver ware, is not Butchers, to report monthly to assessors. Calf skins, tanned, each...... American patent... 6 cents. 5 per ct. Candles, of whatever material made...... 3 per ct. Cards, playing, per pack of whatever number, when the price per pack does not exceed 18 cents....... 1 cent. over 18 and not over 25 cents per pack, 2 cents. 66 25 30 3 " 30 66 66 66 36 66 66 ...... 4 66 Cassia, ground, and all imitations of, per pound, | Cattle Brokers, cost of license.... .... 1 cent. Castile Soap, valued not above 32 cents per pound, per pound.. .... 1 mill. valued above 32 cents per pound, per pound, 5 mills. Catarrh Snuff, each package of, the retail price or value of which does not exceed 25 cents, a stamp duty of...... 1 cent. each package of, the retail price or value of which exceeds 25 cents, and does not exceed 50 cents, a stamp duty of...... 2 cents. each package of, the retail price or value of which exceeds 50 cents, and does not exceed 75 cents, a stamp duty of...... 3 cents. each package of, the value of which exceeds 75 cents, and does not exceed one dollar, a stamp duty of........ 4 cents. each package of, the retail price or value of which exceeds one dollar, for each and every additional 50 cents,or fractional part thereof, over and above one dollar, an additional stamp duty of.... 2 cents. $10 all persons whose business it is to buy and sell and deal in cattle, hogs, and sheep, regarded as. Cattle, horned, exceeding eighteen months old, slaughtered for sale, each............ 30 cents. under eighteen months old, per head, 5 cents. slaughtered by any person for his own consumption....... exempt. Cavendish tobacco, valued at more than 30 cents per pound, per pound..... 15 cents. valued at any sum not exceeding 30 cents per pound, per pound.... 10 cents. Cement, made wholly or in part of glue, to be sold in a liquid state, per gallon......... 25 cents. Certificate of stock in any incorporated company, stamp duty on each.. 25 cents. Certificate of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incorporated company, if for not less than $10, and not exceeding $50, stamp duty. .............. 10 cents. for sum exceeding $50... Certificate-Any certificate of damage, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, stamp duty....... 25 cents. 25 cents. 5 cents. Certificate of deposit of any sum of money in any bank or trust company, or with any banker 'or person acting as such, if for a sum not exceeding one hundred dollars, a stamp duty of...... 2 cents. for a sum exceeding one hundred dollars, stamp duty.. Certificate of any other description than those specified, a stamp duty of............ 10 cents. Charter Party-Contract of agreement for the charter of any ship or vessel, or steamer, or any letter, or memorandum, or other writing, between the captain, master, or owner, or person acting as agent of any ship or vessel, or steamer, and any other person or persons, for or relating to the charter of such ship or vessel, or steamer, if the registered tonnage of such ship or vessel, or steamer, does not exceed three hundred tons, stamp duty.. $3 exceeding three hundred tons, and not exceeding six hundred tons, stamp duty... $5 exceeding six hundred tons, stamp duty, $10 Checks drawn upon any bank, trust company, or any person or persons, companies or corporations, for the payment of money at sight or on demand... 2 cents. 1 cent. Cheese is not to be considered a manufacture. Chemical preparations, same as MEDICINES. Chocolate, prepared, per pound.... Circuses, every building, tent, space, or area, where feats of horsemanship or acrobatic sports are exhibited, for license.......... $50 Citizens to make a list, &c. Claim agents, whose business it is to prosecute claims in any of the executive departments of the Federal Government, or procure patents, for each license.... $10 Clock movements, made to run one day each, exempt. 1 cent. 3 mills. Cocoa, prepared, per pound........................................... Coffee, ground, per pound...... Collection districts to be designated. number of, not to exceed that of senators and representatives of each State. Collectors, appointed by the President, with advice and consent of the Senate. number of, same as collection districts. bonds of, to be prescribed by Commissioner of Internal Revenue. number of sureties, not less than five. may collect all the taxes in his district. to advertise when and where tax payable. to collect by distraint. notice to owner or agent of time and place of sale. make list of property distrained. to advertise within the county where distraint is made for not less than ten days. to restore property on payment of taxes and fees. sale, and disposition of surplus. Collectors, to give notice of time and place of sale | Confectionery, made wholly or in part of sugar, of real estate to the owner. to advertise and sell. may adjourn sale five days. to give deeds of real estate in the manner prescribed by the State. may sell lands in other districts. to keep a record of sales of land. duty in cases of redemption. proceedings with property of persons not re- to transmit monthly statements of collections. penalty for extortion or oppression, forfeiture may inspect breweries and distilleries in the penalty when refused an abstract......... $500 duty to collect all duties and taxes imposed. separate accounts to be kept by, compensation of, four per cent. on the first $100,000, and two per cent. on all sums above that amount,but not to exceed $10,000. shall grant licenses to distillers. may grant permits for the removal of spirits after inspection. may distrain for duties on fermented liquors. proceedings, such as are usual under State laws, for distraint. Collectors, Deputy, appointed by the collector, by an instrument of writing under his hand. number and bonds of, according to circumstances. powers, to be the same as collector's. to certify their proceedings to the collector. oldest deputy to act on disability of collector. bond of deputy available to heirs of collectors. Commercial Brokers. See BROKERS, COMMERCIAL. Commissioner of Revenue, office of, to prepare all necessary forms, directions, &c., and to have a general superintendence of the entire work of collecting the internal revenue. has the franking privilege. located in the Treasury Department, at Washington. salary, $4000. clerks, appointed by him. to determine which district shall pay tax. Confectioners, all persons who sell at retail con fectionery, sweetmeats, comfits, or other whose gross annual sales exceed one thousand per pound... 1 cent. Consumption entry, at any custom-house, not exceeding $100 in value, stamp duty, 25 cents. exceeding $100 in value, and not exceeding $500, stamp duty.... ............... 50 cents. exceeding $500 in value........ $1 Contracts, for each piece or sheet of paper on which written, stamp duty........... 5 cents. for the hire, use, or rent of any land, tenement, or portion thereof, if for a period of time not exceeding three years, stamp duty...... 50 cents. for a period of time exceeding three years, $1 Contracts, broker's note, or memorandum of sale of any goods or merchandise, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by persons acting as such, stamp duty....... 10 cents. Conveyance, deed, instrument, or writing, whereby any lands, tenements, or other realty, sold, shall be granted, leased, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration exceeds $100, and does not exceed $500, stamp duty, 50 cents. when the consideration exceeds $500, and does not exceed $1000.. $1 when the consideration exceeds $1000, and does not exceed $2500... $2 exceeding $2,500, and not exceeding $5,000, $5 66 66 5,000 10,000 66 * 66 66 10,000, 10 20,000, 20 for every additional $10,000, or fractional part in excess of $20,000.... $20 Copper, manufactures of, not otherwise provided for, ad valorem........... 3 per ct. Cordials, medicinal, same as CATARRH SNUFF, Corporations required to make a list of their property subject to taxation. Cosmetics, same as DENTIFRICE. manufactures of, wholly or in part, not other- Coupons, railroad..... Deeds. See CONVEYANCES. 1⁄2 cent. 3 per ct. per ct. ....... 3 per ct. Deerskins, dressed or smoked, per pound, 2 cents. manufactured... 3 per ct. Dentifrice, each package of, the retail price or value of which does not exceed 25 cents, stamp duty.. 1 cent. exceeding 50 exceeding 25 cents, but not cents, stamp duty... exceeding 50 cents, but not 2 cents. exceeding 75 3 cents. each package of, the value of which shall exceed 75 cents, and shall not exceed one dollar, stamp duty.. 4 cents. exceeding one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of..... 2 cents. Dentists, for license.. ...... $10 Depositories of taxes collected, to be designated in each State by Secretary of the Treasury. Deputy Collectors. See COLLECTORS, DEPUTY. Despatch, telegraphic, when the charge for the first ten words does not exceed 20 cents, stamp duty.... 1 cent. |