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Peddlers, when travelling on foot, for each license, , *Porter, per barrel of 31 gallons, fractional parts

in proportion.......

60 cents. who sell newspapers, Bibles, or religious Pot, containing medicines, &c., samo as BOTTLES, tracts.....

exempt. Pottery ware, if not otherwise specified... 3 per ct. who sell, or offer to sell, dry goods, foreign or Powders, medicinal, same as DENTIFRICE. domestic, by one or more original packages Power of attorney, for the sale or transfer of any or pieces at one time to the same person, stock, bonds, or scrip, or for the collection for each license .........

$50 of any dividends or interest thereon, stamp who peddle jewelry, for each license....... $25


25 cents. persons who travel from place to place, not or proxy for voting at any election for officers

for the purpose of selling, but to deliver of any ineorporated company or society, what was previously sold, are not peddlers: except charitable, religious, literary, and this rule applies to ice-dealers, milk and gro- cemetery societies, stamp duty...... 10 cents.

cers' wagons, and bakers' and butchers' carts. to sell and convoy real estate, or to rent or a farmer, who sells the product of his own lease the same, or to perforin any or all

farm from house to house, is not a peddler; other acts not otherwise specified, stamp
but dealers in fruit and vegetables, and duty.....
the owners of bread, meat, and fish carts, to receive or collect rent, stamp duty........
used for the purpose of selling from house

25 cents. to house, must take out license.

for the sale or transfer of any scrip or certifiPopper, ground, and all imitations of, per pound, cato of profits or memorandum showing an

interest in the profits or accumulations of Perfumery, same as DENTIFRICE.

any corporation or association, if for a sim when intended for export, exempt from duty. not exceeding $50, a stamp duty of 10 cents. persons who offer for sale after Sept. 30, 1863, when power is affixed to a note or bond duly

to be regarded as manufacturers, and aro stamped, no other stamp required.
subject to the duties, liabilities, and penal- foreign power to be used here, to pay the same
ties of manufacturers in regard to selling duty as if made in the United States.

perfumery or cosmetics without stamp. Preparations, Medical. See MEDICINES OR PREPAPetroleum, refined, per gallon

10 cents.

RATIONS. Phial, containing medicine, &c., same as BOTTLES. Preparations of which coffee forms a part, or Photographers, persons who make for sale photo- which are prepared for sale as a substituto

graphs, ambrotypes, daguerreotypes, or pic- for coffee, per pound..................... 3 mills. tures on glass, metal, or paper, by the action Preserved fish...

5 per ct. of light, to be regarded as.

Preserved fruit.

5 for each license, when the receipts do not ex- Preserved meats,

5 ceed $500

$10 | Printed books aro not to be regarded as a manuwhen the receipts are over $500 and under facture. $1000, for license

$15 Printer's ink is not to be considered a manufacture. when the receipts are over $1000, for license... job work done on specific orders, and such pro

$25 ductions as are unknown as articles of commay travel from place to placo under one merce, not liable to duty as manufactures. license.

Probate of will, where the estate and effects for Physicians, whose business it is, for fee or reward, or in respect of which such probate applied

to prescribe remedies or perform surgical for shall be sworn or declared not to exoperations for the cure of any bodily dis- ceed tho value of $2500, stamp duty........ ease or ailing, dentists included, for each

50 cents. license

$10 to exceed $2,500 and not exceeding $5,000, $1 license not required from as apothecarics,


20,000, 2 where they only keep medicines on hand to


50,000, 5 fill their own prescriptions.


100.000, 10 do not need another license to practise out exceeding $100,000 and not exceeding $150,000, of district.

$20 Pickles

5 per ct. for every additional $50,000, or fractional part Picture and looking-glass frames are subject to tax thereof..

$10 as manufactures.

Profits, annual, of erery person, when exceeding Pig iron is not to be considered a manufacture.

$600 and not exceeding $10,000, on the exPills, same as DENTIFRICE.

cess over $600

....... 3 per ct. Pimento, ground, and all imitations of, per pound, excersing $10,000, on the excess over $600 .....

1 cent. Pins, solid-head or other, in boxes, packets, bun- annual, when realized by any citizen of the dles, or other form..

5 per ct.

United States residing abroad, and not in Plaster, or gypsum, is not to be considered a manu- tho cinployment of the United States, not facture.

otherwise provided for

5 per ct. Plasters, same as DENTIERICE.

Promissory notes. See NOTES, PROMISSORY. Plate, gold, kept for use, per oz. troy..... 50 cents. Property under distraint, when not divisible, all silver, per oz. troy...... 3

to be sold. silver, as above, to the extent of 40 oz.... free. when not sold, to be purchased for the United iron. See IRON.

States. Playing cards. See CARDS.

annual income from. See INCOME. Policy of Insurance. See INSURANCE.

left by legacy. See LEGACIES.

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5 per ct.

* This rate of duty limited to April 1, 1864.


per ct.

Protest of every note, bill of exchange, accept- goods, wares, or merchandise, of foreign or

ance, check, or draft........ 25 cents. domestic production, in less quantities Publications are not to be regarded as a manu- than a whole original piece or package at facture.

one time to the same person (not including Public exhibitions, cost of license.... $10 wines, spirituous or malt liquors, but not a license for each State required.

excluding drugs, medicines, cigars, snuff, or Palmocary balsam, same as DENTIFRICE.

tobacco), and whose annual sales exceed syrup, same as DENTIFRICE.

$1000 but do not exceed $25,000, to be rePalmonie syrup, suzne as DENTIFRICE.

garded as. wafers, same as DENTIFRICE.

Revenuo Agents, three to be appointed by Secre

tary of the Treasury to aid in the detection Railroad Companies to make monthly statement. and punishment of frauds. Compensation.. Railroads-On gross receipts for carrying pas

$2000 sengers......

3 per ct. Reviews are not to be considered as a manufacthe motive power of which is not steam, on ture. gross receipts for carrying passengers........ Roman cement is not to be regarded as a manu

facture. on bonds or other evidences of indebtedness

upon which interest is stipulated to be Sail-boats, hereafter built.................. 2 per ct.

paid, on the amount of interest.... 3 per ct. Sails (see AWNINGS). Railroad iron, per ton......

- $1 50 Salaries, annual income from, when exceeding re-rolled, per ton....

75 cents.

$600, on the excess over $600........ 3 per ct. cars, duties on car-wheels shall be deducted all, of persons in the employ of the United from assessments on cars.

States, when exceeding the rate of $600 chairs, daty per ton .......

per year, on the excess above $600, 3 per ct. Railroad Pills, same as DENTIFRICE.

Salaries of officers, paid out of the accruing taxes, Ready Relief, same as DENTIFRICE.

before they are paid into the United States Receipt, warehouse, stamp duty........... 25 centy. Treasury. (other than charter party) for any goods, Saleratus, per pound........

...... 5 mills. merchandise, or effects, to be exported from Sales at auction, on gross amount of sales........ a port or place in the United States to any

to of 1 per ct. foreign port or place, stamp duty, 10 cents. Sales at auction made by public officers, &c........ Receipts or other evidence of money to be paid.


Salt, per one hundred pounds.......

.............. 4 cents. Rectifiers-Every person who rectifies, purifies, Salves, same as DENTIFRICE.

or refines spirituous liquors or wines by any Savings institutions, on all dividends ..... 3 per ct. process, or mixes distilled spirits, whiskey, on all deposits........

of 1 per ct. brandy, gin, or wine, with any other mate- Screws, called wood screws, per pound... 14 cents. rials, for sale, under the name of rum, Schooners, hereafter built.....

2 per ct. whiskey, brandy, gin, wine, or any other Segars (see CIGARS), valued at not over five dollars name or names, for each license to rectify per thousand, per 1000...

$1 50 any quantity of spirituous liquors not ex- valued at over five dollars and not over ten ceeding 500 barrels, containing not more dollars per thousand, per 1000............. $92 than 40 gallons to each....

$25 valued at over ten and not over twenty dolfor each additional 500 barrels, or any fraction lars per thousand, per 1000

$2 50 thereof..

$25 valued at over twenty dollars per thousand, amount of license duty due from rectifiers is

per 1000

$3 50 calculated on the basis of the number of Shades (see AWNINGS)

.......... 3 per ct. casks of 40 gallons each produced by recti- Sheathing metal, yellow, in rods or sheets, 1 per ct. fication.

Shellfish, in cans or air-tight packages... 5 per ct. Red oil........

free. Sheep, slaughtered for sale, per head....... 3 cents. Bents, annual income from, when exceeding $600 slaughtered by any person for his own con

and not exceeding $10,000, on excess over sumption, not exceeding six............... free. $600

3 per ct. Sheepsking, tanned, curried, or finished.. 4 per ct. exceeding $10,000, on excess over $600.. Sheet iron. See Irox.

5 per ct. Shingles are not to be considered as a manuannual income from, when realized by a citi- facture, zen of the United States residin in a Ships, hereafter built.

2 per ct. foreign country and not in the employment Silk parasols..........

.......... 3 per ct. of the United States.

5 per ct.
Silk umbrellas

3 per ct. Retail dealers, whose gross annual sales or re- Silk, manufactures of, not otherwise specified...... ceipts exceed $1000 but not $25,000, for

3 per ct. each license

$10 Silver, manufactures of, when not otherwise speciwhose gross annual receipts are less than fied....... $1000, require no license.

Skins, calf, tanned, each.

6 cents. in liquors-Every person, other than a distiller American patent.....

5 per ct. or brewer, who shall sell or offer for sale goat, curried, manufactured, or finished........ distilled spirits, fermented liquors, or wines

4 per ct. of every description, in less quantities than kid, curried....

4 per ct. three gallons at one time, to the fame pur- morocco, curried...

4 per ct. chaser, and whose sales do not exceed sheep, tanned, curried, or finished... 4 per ct. $25,000, for each license..

deer, dressed or smoked, per pound... 2 cents. all persons whose business or occupation is hog, tanned and dressed...

4 per ct. to sell, or offer to sell, groceries, or any horse, tanned....

4 por ct



per ct.

2 per ct.

Slates are not to be considered a manufacture.

and used thereon; this not to apply to Sloops, hereafter built....

any stamp appropriated to denote the duty Snuff, manufactured of tobacco, ground, dry, or charged on proprietary articles.

damp, of all descriptions, per pound, 20 cents. Stamps, official instruments, documents, and aromatic. See AROMATIC SXCFF.

papers, issued or used by the officers of the catarrh. See CATARRH SNUFF.

U. S. Government, exempt from duty. Soap, Castile, valued not above 35 cents per pound, no instrument, document, or paper made, per pound

1 mill. signed, or issued prior to the 1st day of June, valued above 35 cents per pound, per pound, Anno Domini 1863, without being duly

5 mills.

stamped, or having thereon an adhesivo cream, per pound.......

2 cents. stamp to denote the duty imposed thereon, erasive, valued not above 3) cents per pound, shall for that cause be deemed invalid and per pound ....

1 mill. of no effect; no instrument, document, erasive, valued above 3} cents per pound, per writing, or paper, required by law to be pound......

5 mills. stamped, signed, or issued without being palm-oil, valued not above 31 cents per pound, duly stamped prior to the day aforesaid, or per pound.....

1 mill.

any copy thereof, shall be admitted or used palm-oil, valued above 3} cents per pound, as evidence in any court until a legal stamp per pound.....

5 mills. or stamps, denoting the amount of duty fancy, scented, honey, toilet, and shaving, of charged thereon, shall have been affixed

all descriptions, per pound............ 2 cents. thereto, and the initials of the person using transparent, per pound...

2 cents. or affixing the same, together with the date of all other descriptions, white or colored, when the same is so used or affixed, shall

except soft soap and soap otherwise pro- have been placed thereon by such person. vided for, valued not above 34 cents per And the person desiring to use any such pound, per pound....

1 mill. instrument, document, or paper as evidence, do., valued above 35 cents per pound, per or his agent or attorney, is authorized in pound..

........ 5 mills.

the presence of the court to stamp the same Soap-makers, for each license

$10 as horeinbefore provided. Soda, bi-carbonate of, per pound............. 5 mills. Starch, made of corn, per pound.......... 11 mills. Spikes, per ton.......

made of potatoes, per pound ............. 1 mill. Spirits, Distilled. See DISTILLED SPIRITS.

made of rice, per pound......

............ 4 mills. distilled, per gallon....

20 cents. made of wheat, per pound............. 14 mills.. Split peas are not to be considered a manufacture. made of any other material, per pound, 1 mills. Stanıps, duties to commenco October 1, but docu- States may tax without regard to the United

ments do not become invalid if not stamped States law.
till after June 1, 1863.

States and Territories in which the act cannot be penalty for not using stamps, $50, and paper executed wholly, it may be executed in part. invalid.

Staves are not to be considered a manufacture. forging, counterfeiting, or misusing stamps Steamboats, hereafter built .............. 2 per cent. prohibited.

taxed exclusivo of engines. or selling counterfeits, or defacing stamps, Steamboat-captaing to make monthly statement.

penalty, fine not exceeding $1000, and im- Steamboats, except ferry-boats, on gross receipts, prisonment not exceeding five years.

3 per ct. mode of cancelling adhesive stamps, by writ- owners must include in their returns all sums ing initials and date on them.

received for berths, state-rooms, &c.; and proprietors of proprietary articles allowed to when board is included in transportation, furnish their own dies.

assessor must make allowance therefor. neglect to affix stamp on bills of exchange, &c., Steamers, passenger, cost of license............ $25 incurs a penalty of $200 fine.

Steel, manufactures of, when not otherwise speno bill can be negotiated without stamp.


3 per et. discount to purchasers of stamps, five per cent. in ingots, bars, sheets, or wire, not less than

between $50 and $500, ten per cent. over $500. one-fourth of an inch in thickness, valued instruments exempt from duty may be at seven cents per pound, or less, per ton. $1 stamped.

do., valued above seven cents per pound and telegraph messages must be stamped.

not above eleven cents per pound, per ton. $8 penalty for preparing drugs for consumption do., valued above eleven cents per pound, per

or sale without stamp, for every article so ton..... prepared, $50.

Stills, used in distilling spirituous liquors, where prescriptions of the College of Pharınacy or the annual product exceeds three hundred of physicians do not require a stamp.

barrels, for each yearly license........... $50 penalty for removing stamps from articles, where the annual product is three hundred $50 and costs, and forfeiture of goods.

barrels, or less, each license....... articles named in this summary as subject to used by distillers of apples and peaches, where

stamp duty not to be sold without a stamp, the annual product is less than one hundred unless for export.

and fifty barrels, each license....... $12 50 no instrument, document, writing, or paper Stock, certificate of. See CERTIFICATE.

of any description, required by law to be any written anthority to transfer is regarded stamped, shall be deemed or held invalid for as power of attorney, and must be stamped. the want of the particular kind or descrip- certificates of, must be issued when entry of tion of stamp designated for and denoting ownership is made in the books, and must be the duty charged on any such instrument, stamped. document, writing, or paper, provided a Stoves, per ton of 2000 pounds............ $1 bo legal stamp, or stampe, donoting a duty of Subscriptions to books, solicitors of, regarded as equal annount, shall havo boen duly atixed peddlers.

**•. $10

1 per ct.

Sugar, brown, muscovado, or clarified, produced Unguents, same as DENTIFRICE.

directly from the sugar cane, and not from United States securities, tax on interest of, 14 per ct.

sorghum or impliee, other than that pro& -z dnced by the refiner, per pound...... 1 cent. Varnish, made wholly or in part of gum copal......

refiners, on gross amonnt of sales... 14 per ct. every person who advances the quality and

6 per ct. value of sugar, molasses, &c., by any chemi: Vegetable oils, not otherwise specified, per gallon,

made of other gums or substances... 5 per ct. cal or mechanical means whatever, regarded

2 cents. edece as a refiner. Sagar candy, and all confectionery, made wholly Vendors of books, &c., itinerant, must taka out

Vegetable pulmonary balsam, same as DENTIFRICE. or in part of sugar, is taxed as follows:

license as peddlers. wben valued at 14 cents per pound.....

2 cents per pound. Vessels, passenger, cost of license......
Vermifuge, same as DENTIFRICE.

$25 exceeding 14 and not exceeding 40....

Vintners, license not required for selling, at the

3 cents per pound. exceeding 40, and when sold otherwise than

place where the same is made, wine of their by the pound.

own growth.

... 5 per ct. Sagar-coated pills, same as DENTIFRICE. Sulphate of barytes, per 100 pounds...... 10 cents. Warehouse entry, at custom-houses, not exceedSergeons. See PHYSICIANS.

ing $1 in value, stamp duty.

25 cents.

exceeding $1 and not exceeding $5... 50 cents. Tailers' custoin-work under $1000 not taxed.

exceeding $5 in value...

$1 over $1000...

Warehouse receipts, stamp duty............ 25 cents.

Whale oil Tulow-chandlers, cost of license... $10

exempt. Tar, coal, produced in the manufacture of gas......

20 cents. Whiskey, per gallon.. exempt.

rectified, is not to pay an additional duty. Taverns. See HOTELS.

White lead, per 100 pounds....

25 cents. Taxes, all liable must pay.

Wholesale dealers--Every person whose business Taxes to be paid within the district where persons

or occupation is to sell, or offer to sell, reside.

groceries, or any goods, wares, or merchanpayable at notification of collector, penalty

dise, of foreign or domestic production, by for neglect, addition of ten per cent. and

one or more original packages or piece, at eventually distraint.

one time, to the samo purchaser, not inTelegraph despatches. See DESPATCH.

cluding wines, spirituous or malt liquors, Telegraph operators, not to receive a message un

for license on annual sales not exceeding less it is stamped.

$50,000.. Tents (see AWSINGS)

$50 3 per ct. exceeding $50,000 and not $100,000

$100 Theatres, all edifices erected for the purpose of

exceeding $100,000 and not $250,000

$200 dramatic or operatic representations, plays,

exceeding $250,000 and not $500,000 or performances, regarded as.

exceeding $500,000 and not $1,000,000..... $300 for each license......

exceeding $1,000,000 and not $2,000,000... $500

$250 Ticket, passage, by any vessel from a port in the

for every additional million...... United States to a foreign port, if $30 or less,

in liquors of every description, including dis50 cents.

tilled spirits, fermented liquors, and wines exceeding $30....

of all kinds (persons other than distillers, Timber is not to be considered a manufacturc.

who sell or offer for sale any such liquors Tin, manufactures of, when not otherwise specificd.

or wines in quantities of more than three 3 per ct.

gallons at one time to the same purchaser, Tinctures, same as DENTIFRICE.

are included), for each license the same as

$10 Tobacconists, for each license :..

" Wholesale dealers" above. whose gross annual sales do not exceed one

may retail and sell tobacco and confectionery

without additional license.
thousand dollars, are not required to take
out a license.

Willow, manufactures of..... ........... 3 per ct. all persons whose business is to sell at retail Wines, made of grapes, per gallon........... 5 cents. cigars, snuff, or tobacco in any form, to be

Withdrawal entry, at custom-house, stamp duty,

50 cents. regarded as. license not required where gross receipts are

Wood, manufactures of, if not otherwise provided

for.. less than $1000 per annum.

3 per ct. Tobacco, cavendish, plug, twist, fino-cut, and manu

Wood screws, per pound.........

1 cents. factured of all descriptions (except smoking

Wool, manufactures of, not otherwise specified..... tobacco, cigars, and snuff), per 1b. 15 cents.

3 per ct. smoking, prepared it! ' he stoms in, and Worsted, manufactures of, not otherwise specified, on smoki: tu madu exclusively of

3 per ct. ** ta pound...

... 5 cents.

Worm lozenges, same as DENTIFRICE. Enuit, and substitutes for tobacco of all de- Writ, stamp duty (see LEGAL DOCUMENTS) 50 cents. scriptions, per pound.......

20 cents. Tonic mixture, same as DENTIFRICE.

Yachts, over six hundred and under ten hundred Tooth powder, same as DENTIFRICE.

dollars in value

$10 Trust companies, on dividends, &o......... 3 per ct. each additional thousand dollara in value, ten Turnpike companies, tax on dividends... 3 per ct. dollars tax on, payable annually. Umbrellas, made of cotton, sílk, or other material, Zinc, manufactures of, not otherwise specified...... 3 per ct.

3 per ct. Umbrella stretchers are not to be considered a oxido of, per 100 pounds....... 25 cents.



The existence of the United States of America | inefficient, and even powerless, that a convention as a separate and independent nation usually of delegates was called to meet at Philadelphia on dates from July 4, 1776, when the second Conti- the 14th of May, 1787, " for the sole and express nental Congress passed the Declaration of Inde- purpose of revising the Articles of Confederation, pendence, dissolving all connection with Great and reporting such alterations and provisions Britain. The colonies, however, were virtually therein as shall render the Federal Constitution under their own government from the time of the adequate to the exigencies of the Government meeting of the second Continental Congress, May and the preservation of the Union.” The Cox10, 1775, which body continued its sittings during STITUTIONAL GOVERNMENT was the result of the the greater part of the Revolutionary War, and deliberations of this convention; for they adopted, had the general direction of affairs. The powers on the 17th of September, 1787, that great and of this Congress were not defined,--there was no wise charter known as the Constitution of the Bettled form of government; but, their authority United States. Eleven of the States having ratibeing of a revolutionary or provisional character, fied this Constitution, Congress, on the 17th of they exercised such as the necessities of the times Septeniber, 1788, resolved that it should go into required. The REVOLUTIONARY GOVERNMENT con- operation on Wednesday, the 4th day of March, tinued until the Confederation was organized, the 1789. articles for which were adopted by the Congress The powers granted by this Constitution are as early as November 15, 1777, but were not finally distributed among three separate and distinct ratified by all the Colonies until March 1, 1781. bodies,--the legislative powers being vested in a On the following day (March 2, 1781) Congress Congress; the executive power, in the President; assembled under the Confederation. The Cono and the judicial power, in one Supreme Court, FEDERATE GOVERNMENT was intended to be per- and such inferior courts as Congress may from petual; but it was soon found to be so defective, / time to time ordain and establish.


The nineteenth Presidential term of four years since the establishment of the Government of the United States, under the Constitution, began on the 4th day of March, 1861, and it will expire on the 3d of March, 1865.

John G. Nicolay, Prirate Secretary .......
William 0. Stoddard, Prirate Secretary to sign Patents.

Salary. .$25,000

2,500 1,500 8,000


The following are the principal officers of the Executive Departments of the Government, who form the Cabinet, and hold their offices at the will of the President.

WILLIAM H. SEWARD, New York, Secretary of State ...........

SALMON P. CHASE, Ohio, Secretary of the Treasury

8,000 EDWIN M. STANTON, Pennsylvania, Secretary of War.....

8,000 GIDEON WELLES, Connecticut, Secretary of the Navy...

8,000 John P. USHER, Indiana, Secretary of the Interior

8,000 MONTGOMERY BLAIR, Maryland, Postmaster-General...

8,000 EDWARD BATES, Missouri, Attorney-General


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