Hogs, no duty on hogs of less weight. no duty on hogs, not exceeding six, slaughtered for owner's consumption. Hellow-ware, iron, per ton of 2000 pounds... $150 Hoops not considered a manufacture. Hera, manufactures of, not otherwise provided for.... 3 per ct. Horned cattle, slaughtered for sale, per head....... 20 cents. slaughtered for owner's own consumption, not exceeding six...... ..... exempt. Horse-skins, tanned and dressed............. 4 per ct. Hurse-dealers, every person whose business it is to buy and sell horses and mules, for each license... $10 Hose, conducting, all kinds, ad valorem.. 3 per ct. Hotels, Inns, Taverns-All places where food and lodging are provided for and furnished to travellers and sojourners regarded as. where the rent or the valuation of the yearly rental of the house and property occupied shall be $10,000 or more, for each yearly license. $200 where the rent or the valuation of the yearly rental shall be $5000 and less than $10,000, for each yearly license.. $100 where the rent or the valuation of the yearly rental shall be $2500 and less than $5000, for each yearly license.... 875 where the rent or the valuation of the rental shall be $1000 and less than $2500, for each Yearly license.... $50 where the rent or the valuation of the yearly rental shall be $500 and less than $1000, for each yearly license.. $25 where the rent or the valuation of the yearly rental shall be $300 and less than $500, for each yearly license.... $15 where the rent or the valuation of the yearly rental shall be $100 and less than $300, for each yearly license.... where the rent or the valuation of the yearly rental shall be less than $100, for each yearly license.. Hotel-keepers, not to sell liquor to be drunk off the premises; may sell tobacco and cigars, without taking out license as tobacconist. $10 $5 Income, annual, of every person, when exceeding $600 and not exceeding $10,000, on the excess over $600. 3 per ct. exceeding $10,000, on excess over $600... 5 per ct. annual, from property of any kind in the United States, realized by any citizen of the United States residing abroad and not in the employment of the United States Government, not otherwise provided for..... 5 per ct. from United States securities......... 14 per ct. Incomes-All salaries of officers in the service of the United States, interests or dividends of stocks or bonds on which taxes have been paid by corporations, and all national, State, and local taxes, are to be deducted from the gross income, to arrive at the true estimate of the income. Income tax, due on the 30th of June, and penalty for non-payment, addition of costs, 5 per all persons to make return of income. assessors to make returns in cases of neglect. Incomes, house-rent actually paid to be deducted Informers have a moiety of fines. Inspectors, fees, paid by owners of spirits inspected, gauged, and proved. penalty against, for fraudulent marking, $500 and costs. of spirits, appointed by collectors. oath and fees, prescribed by Commissioner of Internal Revenue. of tobacco, one or more to be appointed in every district, where necessary. Instruments of writing not invalid for want of particular stamp. See STAMP. Insurance Companies, on all dividends... 3 per ct. fire, inland, or marine, upon gross receipts for premiums and assessments, quarterly........ 1 per ct. foreign, doing business in the United States, upon gross receipts for premiums and assessments, quarterly. 1 per ct. to make a quarterly statement. pay duty at the same time. Insurance, Life, on each policy of insurance, or other instrument, by whatever name the same shall be called, whereby any insurance shall be made upon any life or lives, when the amount shall not exceed $1000, a stamp duty of..... 25 cents. exceeding $1000 and not exceeding $5000.. 50 cents. exceeding $5000.. $1 Insurance, Marine, Inland, or Fire, on each policy of insurance, or other instrument, by whatever name the same shall be called, whereby any insurance shall be made or renewed upon property of any description, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance company or its agents, or by any other company or person, stamp duty..... 25 cents. wherever the premium paid does not exceed $10, the stamp duty is.... ....... 10 cents. Insurance Agents, license. $10 Every person acting as agent, whose receipts as such agent exceed $600 a year, is liable to tax. Insurance to travellers, tax on gross receipts....... 1 per ct. Tickets or contracts for travellers' insurance not liable to stamp duty. Interest, annual income from, when exceeding the sum of $600 per annum and not exceeding $10,000, on the excess of income over $600 3 per ct. exceeding $10,000, on the excess over $600..... 5 per ct. annual income from, when realized by any citizen of the United States residing abroad and not in the employment of the United States Government, not otherwise provided for...... 5 per ct. Iron, manufactures of, if not otherwise specified.. 3 per ct. railroad, advanced beyond slabs, blooms, or loops, and not advanced beyond bars or rods, per ton. $1.50 ...... band, hoop, and sheet, not thinner than No. 18 wire gauge, jer ton.... $1.50 Iron, plate, not less than one-eighth of an inch in | Leather, enamelled, per square foot......... 5 mills. enamelled, skirting, per square foot, 14 cents. harness, per pound.... 7 mills. harness, made from hides imported cast of the Cape of Good Hope, per pound........ thickness, per ton...... $1.50 railroad, re-rolled, per ton....... 75 cents. band, hoop, or sheet, thinner than No. 18 wire gauge, per ton.... $2 plate, less than one-eighth of an inch in thickness, per ton... $2 offal, per pound.... $2 cut nails and spikes, per ton.... bars, rods, bands, hoops, sheets, plates, nails, and spikes, manufactured from iron, upon which the duty of $1 50 has been levied and paid, are only subject to an additional duty of, per ton... 30 cents. Iron, cast, used for bridges, buildings, or other permanent structures, per ton..... $1 pig, and other, not advanced beyond slabs, blooms, or loops, are not to be considered as manufactures. Ivory, manufactures of, if not otherwise specified. 3 per ct. Jacks and stallions, kept for the use of mares, for pay, owner shall take out license, cost.. $10 Unless license is taken out, notes, accounts, &c. for the use of jacks and stallions shall be invalid, and of no force in court. Jewelry. ....3 per ct. Jute, manufactures of, if not otherwise specified... 3 per ct. Jugglers, including every person who performs by sleight of hand, for each license...... $20 Kid-skins, curried, manufactured, or finished....... 4 per ct. Knitting-thread, duties to be assessed on the finished article. having sign at residence as well as office, must pay two licenses. no additional license required to practise out of district. Lead, manufactures of, if not otherwise specified. 3 per ct. Lead, white, per hundred... 25 cents. Lease, 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, stamp duty assignment of, to be stamped same as lease. Leather, bend, per pound.. butt, per pound.... damaged, per pound... $1 1 cent. 1 cent. 5 mills. oil-dressed, per pound....... oil-dressed, manufactured.. patent, per square foot.... 5 mills. 5 mills. 2 cents. 3 perct. 5 ills. patent japanned split, used for dasher leather, rough, made from hides imported east of the rough, tanned in whole or in part with oak, sole, made from hides imported east of the sole, tanned in whole or in part with oak, per tanned calf-skins, each upper finished or curried, except calf-skins, made from leather tanned in the interest of parties furnishing or currying such leather, not previously taxed in the rough, per pound 1 cent. Leather, manufactures of, when not otherwise specified.. 3 per ct. Legacies, exceeding $1000, to parent or child, or brother or sister, for each and every hundred dollars of the clear value of such interest in such property........ ..... 75 cents. to nephew or niece, for each and every hundred dollars of the clear value of such interest...... where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood to the person who died possessed, as aforesaid, or shall be a body politic or corporate, for each and every hundred dollars of the clear value of such interest.... $5 passing by will, or by the laws of any State or Territory, to husband or wife of the person who died possessed of the property...... exempt. Legacies-Tax on, to be a lien on property of deceased. must be paid before distribution. executor must furnish assessor with a list of legatees and value of legacies. penalty for neglect or false return, the highest rate of tax, and sale of property. penalty for refusing to exhibit records, files, &c., $100, and costs of suit. Legal documents--Writ, or other original process commenced in any court of record, either of law or equity, stamp duty....... 50 cents. no writ, sumnions, or other process issued by This rate of duty limited to April 1. 1864. for every additional $50,000, or fractional part thereof... $10 Licenses must be taken out each year by or for the following-named persons, places, or things: Apothecaries. $10 Architects 10 Auctioncers. 20 Bankers 100 Billiard tables, each, for public use....... 5 66 private use...... 10 50 ......... 10 Batchers.... 10 10 Civil engineers.. 10 Claim agents.... 10 Coal-oil distillers. 50 carried on these facts being duly certified, the license will be granted on payment of the fee. License, if granted on under-statements, may be may be transferred to other premises. moiety to the informer. must specify the purpose, trade, or occupation, and names and places of abode of licensees, and the particulars in regard to quantity of production, rent, or extent of business. one required for each trade a person car. ries on. do not expire on the death of the trader. not required on druggists' and chemists' still not required of apothecaries, confectioners, eating-houses, and tobacconists, whose gross receipts do not exceed $1000. not to be against the State laws. Lime is not to be regarded as a manufacture. Linseed oil, per gallon....... .... 2 cents. 5 Lists, to be made by persons, partners, firms, associations, or corporations, on or before the first Monday in May of each year, of annual income, articles or objects charged with tax, &c. fraudulent, penalty for making, $500. of persons must include property owned in other districts. to be open for inspection fifteen days. 10 Livery-stable keepers, every person whose occupation is to keep horses for hire or to let, for license....... 50 $10 do not require license to sell horses. Loans of money or currency, secured by coin. See COIN. $1000 tickets, &c. taxed with stamp duty as follows: 10 10 10 from $5 to 200 10 Lottery dealers, cost of license.. 20 25 10 10 1,000 10 10 .from $5 to 20 10 50 10 10 20 25 10 10 10 Magazines are not regarded as a manufacture of paper. for all advertisements, on annual gross receipts, when more than $1000........3 per ct. Malt is not to be considered a manufacture. 100 Manifest of the cargo of any ship, vessel, or steamer, for a foreign port, if the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, stamp duty $1 10 50 100 in liquors.... License, requirements to obtain one: registry with the assistant assessor of the district in which the business is to be carried on, of the name or style of the firm; the names and residence of persons constituting it; the trade or occupation, and the place at which it is to be carried on; and the quantity or extent of business expected to be $3 $5 exceeding three hundred tons and not exceeding six hundred tons.... exceeding six hundred tons... Manufactured articles, tax on, not to be deducted in estimating income. Manufacturers, for license $10 of rubber, oil and other cloth, using goods on which duty has been paid, to be taxed only for increased value. Manufacturers of printed goods, made since Aug. 31, 1862, of cloths manufactured previous to Sept. 1, on which no tax has been paid, are liable to assessment for present value of goods. of articles for Government must pay tax the same as if for individuals. license must be taken out in district where manufactory is situated, and duties must be paid to the collector of that district. goods in hands of agent considered as in factory, and duties are due and payable when sold by agent. persons employed by, and receiving materials any persons, firms, companies, or corporations, to furnish list to assessors within thirty days. must pay duties monthly. finishers of fabrics of cotton, wool, or other materials, to pay the tax. penalty for neglect ten days, levy, with costs, on real and personal property of manufacturer. on paying the duty on goods made on commission, manufacturers may have lien. goods forfeited on refusal to pay duties. surplus after sale, refunded to manufacturer. penalty ou failing to make lists and monthly returns to the assessor, forfeiture, and fine of $500. exempt from tax, when product is of less an- if one party furnishes the raw material, and Manufactures of beer, lager, ale, porter, coal oil, asphaltum, shale, peat, rock oil, distilled spirits, cotton or woollen fabrics, made prior to Sept. 1, 1862, not liable to duty when satisfactory proof of the manufacture before that date is furnished the assessor. exempt from duty:-spokes, hubs, felloes, grindstones, coke, silver bullion, rolled or prepared for platers' use exclusively; materials for the manufacture of hoop skirts exclusively, and unfitted for other use (such as steel wire, rolled, tempered, or covered, cut tapes, and small wares, for joining hoops together); spindles, and castings of all deseriptions, where made exclusively for instruments, articles, or machinery upon which duties are assessed and paid; all goods, wares, and merchandise, and articles made or manufactured from materials which have been subject to and upon which internal duties bave been actually paid, or materials imported upon which duties have been paid, or upon which no duties are imposed by law, where the increased value of such goods, wares, and merchandise, and articles so made and manufactured, shall not exceed the amount of five per centum ad valorem. Manufactures not otherwise specified-bone, brass, bristles, copper, cotton, flax, glass, gold, gutta-percha, hemp, horn, India rubber, iron, ivory, jute, lend, leather, paper, pottery, silk, silver, steel, tin, willow, wood, wool, worsted, zinc, and other materials..... 3 per ct. Maps are not to be considered a manufacture. Marble manufactures, and also those of stone or slate, of a nature to enter into the commerce of the country, are subject to tax of.. 3 per ct. Marine engines 3 per ct. 25 cents. protest Market men subject to tax as dealers, either retail or wholesale, according to whether they sell to consumers or to those who sell again. Marshal, the United States, his duty to levy on property of defaulting collector and sureties. Mattresses 3 per ct. Meats, preserved.. 5 per ct. Medicinal or mineral waters from springs, for each bottle of less than a quart...... I cent. more than a quart..... 2 cents. Medicines or Preparations,-for and upon every packet, box, bottle, pot, phial, or other enclosure, containing any pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other preparations or compositions whatsoever, made and sold, or removed for consumption and sale, by any person or persons whatever, wherein the person making or preparing the same has, or claims to have, any private formula or occult secret or art for the making or preparing the same, or has, or claims to have, any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines or as remedies or specifics for any disease, discases, or affections whatever affecting the human or animal body, as follows: 1 cent. where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed, at the retail price or value, the sum of twenty-five cents..... where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-five cents and not exceed the retail price or value of fifty cents.... 2 cents. where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of fifty cents and shall not exceed the retail price or value of seventy-five cents......... 3 cents. where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of seventy-five cents and shall not exceed the retail price or value of one dollar 4 cents. Medicines or Preparations,-where such packet, Oils, vided for, per gallon........ linseed, per gallon...... mustard-seed, per gallon..... 2 cents. 2 66 2 2 66 box, bottle, pot, phial, or other enclosure, | Oil, lard, pure or adulterated, if not otherwise prowith its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents, or fractional part thereof, over and above the one dollar, as before mentioned, an additional.....2 cents. such medicines or preparations, if intended for export, are exempt from duty, and may be warehoused, &c. after Sept. 30, 1863, all such medicines offered for sale must be stamped, whether the articles are imported or otherwise, and any person offering them is held to be the manufacturer, and liable to all the duties, liabilities, penalties, &c. in regard to the sale of such articles without the proper stamps. Memorandum checks. See NOTE (PROMISSORY). Merchandise. See Goods. Milliners, custom work under $1000 a year, ex all vegetable, per gallon........ refined, produced by distillation of coal exclusively, per gallon .... 8 cents. animal, pure or adulterated, if not otherwise provided for, per gallon....... ..... 2 cents. illuminating, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock, and all other bituminous subst inces used for like purposes, per gallon...... 10 cents. Oleic acid, produced in the manufacture of candles, and used in the manufacture of soap... exempt. Order for the payment of any sum of money exceeding $20, drawn upon any bank, trust company, or any person or persons, companies or corporations, at sight or on de mand, stamp duty.... ....... 2 cents. otherwise than at sight same as note. See NOTE. Oxide of zinc, per one hundred pounds... 25 cents. empt from tax; over $1000........... 1 per ct. Mineral Waters. See MEDICINAL WATERS. Mineral coal, except pea-coal, per ton... 34 per ct. Mittens, deerskin, or oil-dressed leather...3 per ct. Morocco skins, cured, manufactured, or finished, 4 per ct. Mortgage of lands, estate, or property, real or personal, or any personal bond, given as secu-Packet, containing medicines, &c. See BOTTLES. rity for the payment of any definite or cer- Paints, dry, or ground in oil, or in paste, with waLain sum of money, shall have stamp ter, not otherwise provided for...... 5 per ct. thereon denoting a duty as follows: for Painters' colors, .5 per ct. every sum of $200, or fractional part there- Pamphlets are not to be regarded as a manufac of... ... 10 cents. ture, or submitted to a rate of duty as a to secure bond or note, only one stamp remanufacture. quired, which must be of the highest rate for such instruments. no mortgage to pay a stamp duty higher than $1000. Movements, clock, when sold without being cased, Mustard, ground, per pound....... .......... 1 cent. if weekly, tri-weekly, and daily papers are Notarial act. See PROTEST. not exceeding 33 days................ 1 cent. 63 but not 93.. 2 cents. ............ 3 cents. 93 days but not 4 months.. 4 cents. 4 months but not 6.......... 6 cents. 6 months...... ... 10 cents. Notes, deposit of, to mutual insurance companies, exempt. Notices of collectors or assessors legal when partly printed. Nursery-men and tree-dealers must take out license. Nuts, wrought, tax on, per ton......................... $2 Oath of assessors and assistants to be prescribed by Commissioner of Internal Revenue. 66 66 Paper, of all descriptions and manufactures, if not on each, issued by any ministers or consuls of the United States. $3 Passage ticket, by any vessel from a port in the United States to a foreign port, of $30 or less.. 50 cents. exceeding $30...... $1 Pasteboard, made of right, straw, or other material... 3 per ct. Patent leather, per square foot.. 5 mills. Patentees, or owners of patent rights, who em ploy others to manufacture the patented article, are regarded as manufacturers. Pawnbrokers-Every person whose business or occupation is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, for the repay ment or security of money lent thereon, for license....... $50 Paymaster, United States, to withhold tax in adjusting accounts. Pearl barley is not to be considered a manufac |