tracts...... Peddlers, when travelling on foot, for each license, $5 who sell newspapers, Bibles, or religious exempt. who sell, or offer to sell, dry goods, foreign or domestic, by one or more original packages or pieces at one time to the same person, for each license $50 who peddle jewelry, for each license....... $25 persons who travel from place to place, not for the purpose of selling, but to deliver what was previously sold, are not peddlers: this rule applies to ice-dealers, milk and grocers' wagons, and bakers' and butchers' carts. a farmer, who sells the product of his own farm from house to house, is not a peddler; but dealers in fruit and vegetables, and the owners of bread, meat, and fish carts, used for the purpose of selling from house to house, must take out license. Pepper, ground, and all imitations of, per pound, 1 cent. Perfumery, same as DENTIFRICE. when intended for export, exempt from duty. persons who offer for sale after Sept. 30, 1863, to be regarded as manufacturers, and are subject to the duties, liabilities, and penalties of manufacturers in regard to selling perfumery or cosmetics without stamp. Petroleum, refined, per gallon 10 cents. Phial, containing medicine, &c., same as BOTTLES. Photographers, persons who make for sale photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, or paper, by the action of light, to be regarded as. for each license, when the receipts do not ex- Physicians, whose business it is, for fee or reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease or ailing, dentists included, for each license $10 license not required from as apothecaries, where they only keep medicines on hand to fill their own prescriptions. do not need another license to practise out of district. Porter, per barrel of 31 gallons, fractional parts in proportion...... 60 cents. Pot, containing medicines, &c., same as BOTTLES. Pottery ware, if not otherwise specified... 3 per ct. Powders, medicinal, same as DENTIFRICE. Power of attorney, for the sale or transfer of any stock, bonds, or scrip, or for the collection of any dividends or interest thereon, stamp duty........ ...... 25 cents. or proxy for voting at any election for officers of any incorporated company or society, except charitable, religious, literary, and cemetery societies, stamp duty...... 10 cents. to sell and convey real estate, or to rent or lease the same, or to perform any or all other acts not otherwise specified, stamp duty....... $1 to receive or collect rent, stamp duty.... foreign power to be used here, to pay the same duty as if made in the United States. Preparations, Medical. See MEDICINES OR PREPA RATIONS. Preparations of which coffee forms a part, or which are prepared for sale as a substitute for coffee, per pound..................... 3 mills. Preserved fish... .....5 per ct. Preserved fruit................. 5 66 Preserved meats. 5 66 Printed books are not to be regarded as a manufacture. Printer's ink is not to be considered a manufacture, job work done on specific orders, and such productions as are unknown as articles of commerce, not liable to duty as manufactures. Probate of will, where the estate and effects for or in respect of which such probate applied for shall be sworn or declared not to exceed the value of $2500, stamp duty......... 50 cents. to exceed $2,500 and not exceeding $5,000, $1 แ 66 20,000, 2 50,000, 5 100,000, 10 $20 exceeding $100,000 and not exceeding $150,000, for every additional $50,000, or fractional part thereof... $10 Profits, annual, of every person, when exceeding $600 and not exceeding $10,000, on the excess over $600 3 per ct. exceeding $10,000, on the excess over $600..... 5 per ct. annual, when realized by any citizen of the United States residing abroad, and not in the employment of the United States, not otherwise provided for.. 5 per ct. Promissory notes. See NOTES, PROMISSORY. Property under distraint, when not divisible, all to be sold. when not sold, to be purchased for the United States. annual income from. See INCOME. left by legacy. See LEGACIES. This rate of duty limited to April 1, 1864. Railroad Companies to make monthly statement. Railroads-On gross receipts for carrying passengers...... 3 per ct. the motive power of which is not steam, on gross receipts for carrying passengers......... 1 per ct. on bonds or other evidences of indebtedness upon which interest is stipulated to be paid, on the amount of interest.... 3 per ct. Railroad iron, per ton....................... $1 50 re-rolled, per ton.... 75 cents. cars, duties on car-wheels shall be deducted from assessments on cars. chairs, duty per ton.... $2 25 cents. Railroad Pills, same as DENTIFRICE. Ready Relief, same as DENTIFRICE. Receipt, warehouse, stamp duty....... (other than charter party) for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, stamp duty, 10 cents. Receipts or other evidence of money to be paid. See NOTES, PROMISSORY. Rectifiers-Every person who rectifies, purifies, or refines spirituous liquors or wines by any process, or mixes distilled spirits, whiskey, brandy, gin, or wine, with any other materials, for sale, under the name of rum, whiskey, brandy, gin, wine, or any other name or names, for each license to rectify any quantity of spirituous liquors not exceeding 500 barrels, containing not more than 40 gallons to each...... $25 for each additional 500 barrels, or any fraction thereof.. $25 amount of license duty due from rectifiers is calculated on the basis of the number of casks of 40 gallons each produced by rectification. Red ofl..... in liquors-Every person, other than a distiller all persons whose business or occupation is goods, wares, or merchandise, of foreign or domestic production, in less quantities than a whole original piece or package at one time to the same person (not including wines, spirituous or malt liquors, but not excluding drugs, medicines, cigars, snuff, or tobacco), and whose annual sales exceed $1000 but do not exceed $25,000, to be regarded as. Revenue Agents, three to be appointed by Secretary of the Treasury to aid in the detection and punishment of frauds. Compensation.. $2000 Reviews are not to be considered as a manufacture. Roman cement is not to be regarded as a manufacture. ...... Sail-boats, hereafter built..................... 2 per ct. Sails (see AWNINGS). 3 per ct. Salaries, annual income from, when exceeding $600, on the excess over $600........ 3 per ct. all, of persons in the employ of the United States, when exceeding the rate of $600 per year, on the excess above $600, 3 per ct. Salaries of officers, paid out of the accruing taxes, before they are paid into the United States Treasury. Saleratus, per pound.............. ......... 5 mills. .....$2 $2.50 dollars per thousand, per 1000... valued at over ten and not over twenty dollars per thousand, per 1000. valued at over twenty dollars per thousand, per 1000...... $3.50 Shades (see AWNINGS)...... ......... 3 per ct. Sheathing metal, yellow, in rods or sheets, 1 per ct. Shellfish, in cans or air-tight packages... 5 per ct. Sheep, slaughtered for sale, per head....... 3 cents. slaughtered by any person for his own consumption, not exceeding six............... free. Sheepskins, tanned, curried, or finished.. 4 per ct. Sheet iron. See IRON. Shingles are not to be considered as a manu 106 THE NATIONAL ALMANAC. Slates are not to be considered a manufacture. aromatic. See AROMATIC SNUFF. 1 mill. Soap, Castile, valued not above 3 cents per pound, per pound. valued above 3 cents per pound, per pound, cream, per pound.... 5 mills. 2 cents. 1 mill. 5 mills. erasive, valued not above 34 cents per pound, erasive, valued above 34 cents per pound, per 1 mill. 5 mills. palm-oil, valued above 34 cents per pound, fancy, scented, honey, toilet, and shaving, of 2 cents. of all other descriptions, white or colored, 1 mill. do., valued above 3 cents per pound, per Soap-makers, for each license Soda, bi-carbonate of, per pound.... Spirits, Distilled. See DISTILLED SPIRITS. distilled, per gallon.... 20 cents. Split peas are not to be considered a manufacture. ments do not become invalid if not stamped penalty for not using stamps, $50, and paper forging, counterfeiting, or misusing stamps or selling counterfeits, or defacing stamps, neglect to affix stamp on bills of exchange, &c., no bill can be negotiated without stamp. telegraph messages must be stamped. prescriptions of the College of Pharmacy or no instrument, document, writing, or paper and used thereon; this not to apply to any stamp appropriated to denote the duty charged on proprietary articles. papers, issued or used by the officers of the Stamps, official instruments, documents, and U. S. Government, exempt from duty. no instrument, document, or paper made, signed, or issued prior to the 1st day of June, Anno Domini 1863, without being duly stamped, or having thereon an adhesive stamp to denote the duty imposed thereon, shall for that cause be deemed invalid and of no effect; no instrument, document, writing, or paper, required by law to be stamped, signed, or issued without being duly stamped prior to the day aforesaid, or any copy thereof, shall be admitted or used as evidence in any court until a legal stamp or stamps, denoting the amount of duty charged thereon, shall have been affixed thereto, and the initials of the person using or aflixing the same, together with the date when the same is so used or affixed, shall have been placed thereon by such person. And the person desiring to use any such instrument, document, or paper as evidence, or his agent or attorney, is authorized in the presence of the court to stamp the same as hereinbefore provided. Starch, made of corn, per pound. made of potatoes, per pound. made of rice, per pound.... made of wheat, per pound... made of any other material, per pound, 4 mills. States law. States may tax without regard to the United ....... 14 mills. .............. 1 mill. ....... 4 mills. ......... 14 mills. States and Territories in which the act cannot be $25 owners must include in their returns all sums received for berths, state-rooms, &c.; and when board is included in transportation, assessor must make allowance therefor. Steel, manufactures of, when not otherwise spe3 per ct. Steamers, passenger, cost of license..... cified.... in ingots, bars, sheets, or wire, not less than one-fourth of an inch in thickness, valued at seven cents per pound, or less, per ton. $4 do., valued above seven cents per pound and not above eleven cents per pound,'per ton. $8 do., valued above eleven cents per pound, per $10 Stills, used in distilling spirituous liquors, where $50 the annual product exceeds three hundred barrels, for each yearly license..... $25 where the annual product is three hundred barrels, or less, each license.... used by distillers of apples and peaches, where the annual product is less than one hundred .$12.50 and fifty barrels, each license...... ton. Sugar, brown, muscovado, or clarified, produced directly from the sugar-cane, and not from sorghum or imphee, other than that produced by the refiner, per pound...... 1 cent. refiners, on gross amonit of sales... 14 per ct. every person who advances the quality and value of sugar, molasses, &c., by any chemical or mechanical means whatever, regarded as a refiner. Sugar candy, and all confectionery, made wholly or in part of sugar, is taxed as follows:when valued at 14 cents per pound... 2 cents per pound. exceeding 14 and not exceeding 40...... 3 cents per pound. exceeding 40, and when sold otherwise than by the pound..... .... 5 per ct. Sagar-coated pills, same as DENTIFRICE. Sulphate of barytes, per 100 pounds...... 10 cents. Surgeons. See PHYSICIANS. whose gross annual sales do not exceed one thousand dollars, are not required to take out a license. all persons whose business is to sell at retail cigars, snuff, or tobacco in any form, to be regarded as. license not required where gross receipts are less than $1000 per annum. Tobacco, cavendish, plug, twist, fine-cut, and manufactured of all descriptions (except smoking tobacco, cigars, and snuff), per lb. 15 cents. smoking, prepared with the stems in, and on smoki tooneco made exclusively of *mer pound.... 5 cents. shuif, and substitutes for tobacco of all descriptions, per pound....... 20 cents. Tonic mixture, same as DENTIPRICE. Tooth powder, same as DENTIFRICE. Trust companies, on dividends, &c......... 3 per ct. Turnpike companies, tax on dividends... 3 per ct. Umbrellas, made of cotton, silk, or other material, 3 per ct. Umbrella stretchers are not to be considered a manufacture. Unguents, same as DENTIFRICE. Varnish, made wholly or in part of gum copal...... 5 per ct. made of other gums or substances... 5 per ct. Vegetable oils, not otherwise specified, per gallon, 2 cents. Vegetable pulmonary balsam, same as DENTIFRICE. Vendors of books, &c., itinerant, must take out license as peddlers. Vermifuge, same as DENTIFRICE. Vessels, passenger, cost of license.... Vintners, license not required for selling, at the place where the same is made, wine of their own growth. $25 Warehouse entry, at custom-houses, not exceeding $1 in value, stamp duty.... 25 cents. exceeding $1 and not exceeding $5... 50 cents. exceeding $5 in value.... exempt. 20 cents. 25 cents. $1 Warehouse receipts, stamp duty....... 25 cents. Whale oil... Whiskey, per gallon... rectified, is not to pay an additional duty. White lead, per 100 pounds..... Wholesale dealers-Every person whose business or occupation is to sell, or offer to sell, groceries, or any goods, wares, or merchandise, of foreign or domestic production, by one or more original packages or piece, at one time, to the same purchaser, not including wines, spirituous or malt liquors, for license on annual sales not exceeding $50,000 $25 $50 $100 $200 exceeding $50,000 and not $100,000. exceeding $100,000 and not $250,000 exceeding $250,000 and not $500,000 exceeding $500,000 and not $1,000,000..... $300 exceeding $1,000,000 and not $2,000,000... $500 for every additional million.... $250 in liquors of every description, including distilled spirits, fermented liquors, and wines of all kinds (persons other than distillers, who sell or offer for sale any such liquors or wines in quantities of more than three gallons at one time to the same purchaser, are included), for each license the same as "Wholesale dealers" above. may retail and sell tobacco and confectionery without additional license. Willow, manufactures of....... ........ 3 per ct. Wines, made of grapes, per gallon........... 5 cents. Withdrawal entry, at custom-house, stamp duty, 50 cents. Wood, manufactures of, if not otherwise provided for.... 3 per ct. Wood screws, per pound. 14 cents. Wool, manufactures of, not otherwise specified..... 3 per ct. Worsted, manufactures of, not otherwise specified, 3 per ct. Worm lozenges, same as DENTIFRICE. Writ, stamp duty (see LEGAL DOCUMENTS) 50 cents. Yachts, over six hundred and under ten hundred dollars in value $10 each additional thousand dollars in value, ten dollars tax on, payable annually. Zinc, manufactures of, not otherwise specified...... 3 per ct. oxide of, per 100 pounds...... 25 cents. THE UNITED STATES. THE existence of the United States of America as a separate and independent nation usually dates from July 4, 1776, when the second Continental Congress passed the Declaration of Independence, dissolving all connection with Great Britain. The colonies, however, were virtually under their own government from the time of the meeting of the second Continental Congress, May 10, 1775, which body continued its sittings during the greater part of the Revolutionary War, and had the general direction of affairs. The powers of this Congress were not defined,-there was no settled form of government; but, their authority being of a revolutionary or provisional character, they exercised such as the necessities of the times required. The REVOLUTIONARY GOVERNMENT continued until the Confederation was organized, the articles for which were adopted by the Congress as early as November 15, 1777, but were not finally ratified by all the Colonies until March 1, 1781. On the following day (March 2, 1781) Congress assembled under the Confederation. The CONFEDERATE GOVERNMENT was intended to be perpetual; but it was soon found to be so defective, inefficient, and even powerless, that a convention of delegates was called to meet at Philadelphia on the 14th of May, 1787, "for the sole and express purpose of revising the Articles of Confederation, and reporting such alterations and provisions therein as shall render the Federal Constitution adequate to the exigencies of the Government and the preservation of the Union." The CoxSTITUTIONAL GOVERNMENT was the result of the deliberations of this convention; for they adopted, on the 17th of September, 1787, that great and wise charter known as the Constitution of the United States. Eleven of the States having ratified this Constitution, Congress, on the 17th of September, 1788, resolved that it should go into operation on Wednesday, the 4th day of March, 1789. The powers granted by this Constitution are distributed among three separate and distinct bodies,—the legislative powers being vested in a Congress; the executive power, in the President: and the judicial power, in one Supreme Court, and such inferior courts as Congress may from time to time ordain and establish. EXECUTIVE GOVERNMENT. 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. 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. |