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......10.00

Per Ton. Steel in ingots, bars, &c., valued above 7 cents and not

above 11 cents per pound.....................$8.00 Steel in ingots, bars, &c., valued above 11 cents per

pound...............

Besides this, an ad valorem duty of three per cent is assessed on all manufactures of steel, in whole or in part, not otherwise provided for. (8 75.)

STONE. See BUILDING STONE; MARBLE; and MANUFACTURES IN GENERAL, supra.

STOVES.

[Duty, $1.30 per ton.] The duty on stoves and hollowware is $1.50 per ton of 2,000 pounds; to be paid monthly, on amount made and sold. ($ 75.) See Iron, supra.

SUGARS. [Duty, from one and a half of one per cent, to two cents per pound.]

The classification of sugars indicated by the statute is into, first, unrefined sugars, or those produced directly from the cane; and, second, refined.

The specific duty imposed on unrefined sugars by the revenue act was one cent per pound. By an amendatory act (U. S. Stat. at L. 1862, 588, ch. 187, p. 298, infra) an additional tax of one cent per pound is imposed. The duty on unrefined sugars is therefore

On brown, muscovado, or clarified, produced directly from the cane, other than those produced by the refiner, two cents per pound.

Refined.-Before the amendments, the duty on refined sugar, whether loaf, lump, granulated, or pulverized, was two mills per pound; as the statute now stands, sugar refiners must pay a duty of one and a half of one per cent on their gross sales.

Exempt.-Sugar manufactured from sorghum or imphee is exempt from all duty ($ 75). So sugar manufactured for the family of the producer. (U. S. Stat. at L. 1862, 588.) The additional tax of one cent per pound attached to sugar in the hands of the producer July 16, 1862.

The commissioner decides that sugar "produced from the

molasses which drips from the first refining process ” is clearly "sugar refined or made from molasses," and is, therefore, subject to a duty of two mills per pound.

“Coffee” and “bastard” sugars, prepared by boiling our dark sugars to bring them out in a bright condition, are exempt from tax, as not being specifically enumerated in the law.

The assessors in New York have not received instructions different from the foregoing, and if refiners in that city are acting differently, they are doing so without authority. (Com'r Boutw., N. Y. Trans., Dec. 5, '62.)

The duty is to be paid monthly, as of a manufacture, and returns of the amount made or refined and sold, with amount of duties which have accrued, must be rendered monthly, to the assistant assessor. See MANUFACTURES IN GENERAL, supra.

- SUGAR REFINERS. [Duty, one and a half of one per cent, on sales.] By the amendatory act of March 3, 1863 (1, p. 258, infra), refiners of sugar are required to pay a duty of one and a half of one per cent on the gross amount of the sales of all the products of their manufactories.

Defined.—Every person is regarded a sugar refiner "whose business it is to advance the quality and value of sugar, by melting and recrystallization, or by liquoring, claying, or other washing process, or by any other chemical or mechanical means; or who shall advance the quality or valve of molasses and concentrated molasses, melado, or concentrated melado, by boiling, or other process.”

SURGEONS.

[License fee, $10.] A surgeon's license is identical with that of physicians and dentists, and one license authorizes the practice of the three professions. See PHYSICIANS, supra.

TAILORS. Tailors, among others, making clothing to order as custom work, and not for sale generally, are exempt from duty to the amount of $1,000; and, for any excess beyond that amount, their goods are dutiable at one per cent, ad valorem. (8 75, as amended.) See Decisions Nos. 83, 87, in Appendix V., p. 308.

For duty on clothing, see CLOTHING, supra.

TALLOW. The commissioner decides that the rendering of tallow is not a manufacture; and, consequently, tallow is not subject to any tax. (Com'r Boutw., N. Y. Trans., Nov. 11, '62.)

TALLOW-CHANDLERS.

[License fee, $10.] Tallow-chandlers and soap-makers pay for each license $10.

Any person whose business it is to make or manufacture candles or soap is regarded à tallow-chandler and soapmaker under this act. (8 64, subd. 25.)

The business of a tallow-chandler and soap-maker seems to be identical, so far as to require but one license for both.

A person whose sole business it is to render tallow, it would seem, does not require the license.

THEATRES.

[License fee, $100.] Theatres pay $100 for each license.

Defined.-Every edifice erected for the purpose of dramatic or operatic representations, plays, or performances, and not including balls rented or used occasionally for concerts or theatrical representations, is regarded a theatre. (8 64, subd. 17.) See CIRCUSES and EXHIBITIONS, supra.

THREAD.
See Cloth, supra.

TIMBER. Boards, shingles, and all other lumber and timber; staves, hoops, headings, and timber only partially wrought and unfinished, for chairs, tubs, pails, snaths, lasts, shovel and fork handles, are exempt from duty. (S 75.) See LUMBER, supra.

TIN. Manufactures of tin, in whole or in part, not otherwise specified, are dutiable at three per cent, ad valorem ; the duty payable monthly. (8 75.)

TANNING AND CURRYING.
See LEATHER, supra.

TOBACCO AND SNUFF.

[Duty, five to twenty cents per pound.] The duty on manufactured tobacco of all kinds (including cavendish, plug, twist, and fine-cut, and not including snuff, cigars, and smoking tobacco, prepared with all the stems in, or made exclusively of stems) is fifteen cents per pound.

On smoking tobacco, with all the stems in, or made exclusively of stems, the duty is five cents per pound.

On snuff, manufactured of tobacco, or stems, or of any substitute for tobacco, ground dry or damp, the duty is twenty cents per pound.

This is the rate of duty imposed by the amendatory act of March 3, 1863. (See page 259, infra.)

When manufactured chewing or smoking tobacco is put up in packages of tin-foil, paper, or other wrapping material, for consumers, the cost of such material should first be deducted from the gross amount of the sales of such tobacco before the tax is levied. And in ascertaining the weight of tobacco sold, the weight of the wrappers should be deducted. (Com'r Boutw., Decis. No. 62.)

Cigar manufacturers, and manufacturers of any kind of tobacco, must pay tax on any amount they may manufacture. They are excepted, together with producers of liquors, from the $600 limit in the seventy-third section of the excise law, which prescribes that all manufacturers who may manufacture a less amount than $600 worth of goods per annum shall not be made to pay three per cent upon the amount they manufacture.

The duty is to be paid monthly, and returns made to assistant assessor, as of a manufacture.

The preparation of maccoboy plain or pulverized tobacco is not regarded as a manufacture; but persons who prepare this article by picking, sifting, or scenting, or by other purposes, and sell the same, are regarded as manufacturers of spuff, and liable to taxation as such. (Com'r Boutw., Decision No. 76.

The owner of the tobacco, rather than the person who performs the labor, is regarded as the manufacturer of snuff ; and the tax, in such cases, should be paid by the owner, according to the principle laid down in Decision No. 46. (Id., Decis. No. 62.)" See MANUFACTURES IN GENERAL, chapter i.

For the rate of duty on cigars, see CIGARS, supra.

In regard to the removal of tobacco under bond for exportation, see REGULATION No. 95, p. 315, infra.

TOBACCONISTS.

[License fee, $10.] Tobacconists, whose sales exceed $1,000 a year, pay $10 for each license.

Defined.-Any person whose business it is to sell, at retail, cigars, snuff, or tobacco in any form, is to be regarded a tobaccopist under the act.

It will be noted that this license authorizes the sale only of tobacco. One who manufactures cigars, snuff, smoking or chewing tobacco, requires a manufacturer's license_$10.

If a tobacconist manufactures his own cigars and tobacco, and sells them on the premises where made, he does not require a tobacconist's license. But if he sells any kind of tobacco not made by himself, he requires either a tobacconist's or a dealer's license.

If he has a dealer's license, he can sell any kind of tobacco, manufactured by himself or not, and need not take out a tobacconist's license. (See DEALERS, supra.) But if his manufactures of cigars or tobacco amounts to $1,000 in value per year, he must take ont a license as a manufacturer.

Keepers of hotels, and, it would seem, of steamers and vessels carrying passengers, do not require a tobacconist's license. (8 64, subd. 16.)

Eating-houses are exempted from liability to this license by the act of March 3, 1863.

For the duty on tobacco, see TOBACCO ; CIGARS, supra.

TOLL-BRIDGES.
[Duty, three per cent on gross receipts.]

1. The Duty. A duty of three per cent is laid on the gross amount of the receipts of every description of toll-bridges for the transit of passengers, teams, freight, &c. (S 80.)

The duties imposed may be added by the owner or company to their rates of fare, any limitation which may exist 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. (8 80.)

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