The value of skins is determined by the price at which such skins are usually sold. (§ 75.) The duty is payable, either when tanned, curried or finished, and returns made, monthly. See LEATHER, supra. SLATE. Slate is not to be regarded a manufacture, and is therefore exempt (§ 75, last clause). It is presumed that the regulation of the commissioner in regard to marble is applicable to slate, and that it is slate in the rough, as quarried, that is exempt from taxation. School slates, or slates prepared for roofing, &c., are doubtless to be regarded as new manufactures, and dutiable at three per cent. Producers of such articles are to be deemed manufacturers requiring a license. See MARBLE, supra. SLAUGHTERED CATTLE, HOGS, AND SHEEP. 1. THE DUTY. By the amendatory act of March 3, 1863, the duty on slaughtered cattle, hogs and sheep, is reduced. Under the act as it stood before amendment, the age of the animal regulated the rate of duty. The age is now partially disregarded, and the rates of duty are as follows: On all horned cattle slaughtered for sale, the tax is twenty cents per head. On calves and cattle under eighteen months old, the duty probably remains at five cents per head. On all hogs, exceeding one hundred pounds in weight, slaughtered, six cents per head. On all sheep and lambs, three cents per head. It is specially provided that cattle, hogs, and sheep, slaughtered by a person for his own consumption, not exceeding six of each, are exempt from the duty. (8 78, as amended.) See Decision No. 74, in Appendix V., p. 308. 2. PAYMENT OF THE DUTY. Persons whose occupation it is to slaughter, for sale, cattle, sheep, or hogs, are required to render a verified list, monthly, to the assistant assessor of the district where the business is transacted, stating, severally, the number of cattle, hogs, and sheep slaughtered, with the several rates of duty, together with the whole amount, and pay the same to the collector. Penalty. For default in making the return or payment of the duties, the assessment and collection are to be made as in other cases of delinquency. For fraud or evasion in the return or payment of the tax, the penalty is $10 per head upon which the duty is fraudulently withheld. (§ 79.) See TOBACCO, infra. SNUFF. SOAP. [Duty, one mill to two cents per pound.] Soap is subject to specific duty, as follows: Castile, valued not above 3 cents per pound....... Cream soap.... Erasive, valued not above 3 cents per pound. Honey.. Palm oil, valued not above 3 cents per pound. Shaving... Toilet, of all descriptions. Transparent.... Per Pound. 1 mill. 5 mills. 2 cents. 1 mill. All other descriptions, white or colored, except soft soap and soap otherwise provided for, valued not above 3 cents per pound... Do., valued above 3 cents per pound.. 2 Soft soap is subject to a duty of three per cent, ad valorem, as a manufacture "not otherwise provided for." (Com'r Boutw., N. Y. Trans., Nov. 14, '62.) The duty on soap is to be paid monthly, on the amount manufactured and sold. Red oil, or oleic acid, produced in the manufacture of can dles, and used as a material in the manufacture of soap, is ex empt. SOAP-MAKERS. [License fee, $10.] Soap-makers pay $10 for a license. Any person who manufactures soap is a soap-maker, under the statute, and requires a license. (§ 64, subd. 25.) See TALLOW-CHANDLER, infra. SODA (Bicarbonate of). See SALERATUS, supra. SPICES. [Duty, one cent per pound.] The following spices are subject to a specific duty of one cent per pound: Ground pepper, ground mustard, ground pimento, ground cloves, ground cassia, and ground ginger, and all imitations of the same (8 75). The duty is upon the prepared or ground article exclusively, which, for the purposes of the law, is deemed a manufacture. The duty is therefore to be paid monthly on the amount ground and sold. See IRON, supra. SPIKES. SPIRITS. See DISTILLED SPIRITS, supra. STALLIONS AND JACKS. [License fee for owners of, $10.] Every person who keeps a horse or a jackass for the use of mares, requiring or receiving pay therefor, is required to take out a license, which shall contain a brief description of the animal, its age, and place or places where used or to be used. And without a license, all accounts, notes, or demands, for the use of any such horse or jack, are invalid and of no force in any court of law or equity. (§ 64, subd. 36, as amended.) Returns to be made monthly of amount made and sold, and duties to be paid at same time. (§ 75.) STATIONER. Where a stationer, in the manufacture of blank books, furnishes the paper; sends it to the printer, who prints any heading that may be required and pages it; and thence to the binder, who finishes and returns the same complete to the stationer, for sale, he is a manufacturer. Each of the above branches of the business is a specialty. (Com'r Boutw., N. Y. Trans., Dec. 12, '62.) STAVES. Staves are not to be considered a manufacture subject to any duty. (§ 75.) See COOPERS' STUFF, supra. STEAMBOATS. [Duty, three per cent on gross receipts of fares.] Steamers and vessels carrying passengers are subject to a license. For the provisions relating to license, see HOTELS, supra. Steamboats are also dutiable at two per cent, ad valorem, as manufactures. See SHIPS AND VESSELS, supra. Besides this, there is a duty on steamboats (not sailing vessels), on gross receipts for transportation of passengers, which is here considered. 1. THE DUTY. Steamboats and other vessels propelled by steam, except ferry boats, pay a duty of three per cent on the gross amount of receipts for the transportation of passengers. (§ 80.) The regulations of the department in relation to duty on railroads, for receipts from transportation of passengers, are applicable to the duty on steamboats; see, therefore, RAILROADS, supra; see, also, Appendix V., Decision No. 73, p. 308. The duties imposed may be added by the owner or company to the rates of fare, any limitation existing by law, or by agreement with any person or company which may have paid or be liable to pay such fare, to the contrary notwithstanding. (§ 80.) 2. PAYMENT OF THE DUTY. The duty is to be paid monthly; and, within five days of the end of each month, a return must be made to the assistant assessor of the district where the owner or company's principal office is situated, stating the gross amount of the receipts for the transportation of passengers for the month next preceding. The return is to be verified by the owner, agent, or a proper officer of the company. (§ 80.) In case of refusal or neglect to make the return within five days after the same is due, the assessor or assistant assessor must proceed to estimate the amount received, and the duties payable thereon; and in making such assessment, the books of the owner or company are subject to the inspection of the officer, on his demand. For neglect or refusal to pay the duties within five days after they become due, an addition of five per cent on the amount of the duties is assessed; and for any attempt to evade, knowingly, the payment of the duties, the penalty is $100. The provisions of this act in relation to liens and collections by distraint, not incompatible, are declared to apply to this section. (§ 80.) STEEL. [Duty, from $4 to $10 per ton.] The following specific duty is leviable upon steel: Per Ton. Steel in ingots, bars, sheets, or wire, not less than inch thick, valued at 7 cents per pound, or less. $4.00 |