all mineral coals, except such as are known in the trade as pea coal and dust coal. (§ 75.) It is specially provided, that for all contracts of lease of coal lands made before April 1, 1862, the lessee shall pay the tax (§ 75). By an amendment to the law, all duties on coal, mined and delivered by coal operators at the mines, on contracts made prior to July 1, 1862, are to be paid by the purchaser. (§ 75, as amended, p. 257.) COAL AND ROCK ILLUMINATING OILS. [Duty, eight to ten cents per gallon.] 1. THE DUTY. A duty of ten cents per gallon is imposed on "coal illuminating oils" refined and produced by the distillation either, 1, of coal; 2, of asphaltum; 3, of shale; 4, of peat; 5, of rock oil, or petroleum; or, 6, of any other bituminous substances used for like purposes. (§ 75.) A duty of eight cents per gallon is imposed on illuminating coal oil refined and produced by the distillation of coal exclusively ($75). The oil is not, we think, subject to this tax until so refined that it becomes useful as an "illuminating oil." Exempt. Where coal illuminating oil is proved to have been distilled prior to September 1, 1862, whether removed for consumption or sale, or not, it is exempt. (Act of March 3, '63, § 12, p. 242.) Asphaltum, shale, and peat are not used to any extent in this country for producing illuminating oils. The two substances used are coal, and rock oil, or petroleum. Coal oil is extracted from coal by the use of retorts, and then distilled and refined. From this the illuminating oil, called Kerosine, is produced, and is subject to a duty of eight cents per gallon. Kerosine, so called, is also produced from rock oil, or petroleum, and this is dutiable at ten cents per gallon. The first product of distillation is Benzole, which, when refined and deodorized, becomes Naptha. These clearly cannot become liable to the duty on coal illuminating oils, but come under the head of manufactures, and are taxable at three per cent, ad valorem. Rock oil, or crude petroleum, is a natural production, welling from the ground. The second product is the illuminating material, which, when refined and deodorized, is called "refined petroleum." It is also called Kerosine. This is properly the illuminating oil, and is subject to the duty of ten cents per gallon. We doubt whether the next product, called "heavy oil," used for lubricating purposes, is not exempt from the tax-this substance being unfit for illuminating purposesunless it may be called a vegetable oil, and liable to taxation as such (see OILS), or taxable as a manufacture. The residue, called "still bottoms," or Coal or Petroleum Tar, used for making gas, is specifically exempted from taxation. (§ 75.) Paraffine.-A substance called Paraffine is produced from coal oil, and in less quantities from petroleum, from which candles are made. This substance is exempt from any duty. (§ 75.) The candles thus produced are subject to three per cent ad valorem duty. 2. PAYMENT OF THE DUTY. The duty is to be paid on sale or removal from the distillery, except as stated below. Removal for export.-Refined coal oil, when the duties thereon exceed $300, and where the owner has not failed in performing any obligation previously given the United States, may be removed from the place of manufacture, for the purpose of being exported, without first paying the duties thereon, in the following manner: 1. The quantity of oil so removed must first have been ascertained by inspection. 2. The written permission of the collector or deputy must be obtained, authorizing the removal. 3. On application for such permit, the owner must make oath, before the collector or deputy, that he intends to export the oil, and that he desires to obtain the permit for no other purpose whatever. 4. The owner must then give a bond to the United States, with sufficient sureties, in at least double the amount of the duty, conditioned that he will export the oil, or pay the duties thereon, within the time stated in the bond. The bond is canceled on the payment of the duties with interest and all proper charges, if the oil has not been exported, or upon proof that it has been duly exported. On breach of the obligations of the bond, the collector forwards it to the commissioner, who gives it to the first controller of the treasury, who proceeds thereon in the same manner as in the case of delinquent collectors. (8 47.) Removal for refining.-The same provisions are applicable to distillate removed for refining. The commissioner decides that collectors may grant permits to producers of coal oil not refined, and known as distillate, to remove such distillate from the place of production, for the purpose of refining the same elsewhere, upon condition that the producer or owner first give bonds, to the satisfaction of the collector of the district where the same is produced, that the distillate shall be refined, and the tax or duty thereon paid to the collector of the district where the same shall be refined; provided, however, that the oil, when refined, may be bonded for exportation under the regulations relating to the exportation of coal oil, above given. It is the duty of the collectors and deputy collectors, before granting a permit for the removal of distillate for this purpose, to cause the casks to be marked in such a manner that, they may be identified; and the permit must contain an accurate description of such marks; and a copy of the permit must be transmitted to the collector of the district to which the distillate is to be removed. (Com'r Boutw., Decis. No. 20.) See DECISION, p. 313. With regard to licenses to distillers of coal oil, bonds of distillers, returns, &c., the provisions relating to distillers of spirituous liquors are applicable, as well as all other provisions designed for the purpose of ascertaining the quantity distilled, and securing the payment of duties, so far as deemed necessary. (§ 75.) For these provisions, see DISTILLERS OF SPIRITS, infra. Section 44, relative to distillers' fire-proof warehouse, is also applicable to distillers of coal oil. (Com'r Boutw., Decis. No. 19.) COAL-OIL DISTILLERS. Defined. Any person who shall refine, produce or distill crude petroleum or rock oil, or crude coal oil, or crude oil made of asphaltum, shale, peat, or other bituminous substances, is regarded a coal-oil distiller. (§ 64, subd. 26.) This includes producers of the original crude oil, as well as refiners and manufacturers of illuminating coal oils. Distillers of coal oil are subject to all the provisions of the act, applicable to distillers of spirituous liquors, with regard to licenses, bonds, returns, and all other provisions designed for the purpose of ascertaining the quantity distilled, and securing the payment of duties, so far as the same may be necessary for that purpose. (8.75.) For these provisions, see DISTILLERS OF SPIRITS, infra. COAL TAR. Coal tar produced in the manufacture of illuminating gas, and the products of the redistillation of coal tar thus produced, is exempt from duty. (§ 75.) See CHOCOLATE, supra. COCOA. COFFEE (Ground). [Duty, three mills per pound.] On ground coffee, and all preparations of which coffee forms a part, or which is prepared for sale as a substitute for coffee, the duty is three mills per pound (§ 75); to be paid monthly. COKE. Coke is exempt from duty. (Act of March 3, '63, § 30, p. 264.) COMMERCIAL BROKERS. See BROKERS (COMMERCIAL), supra. COMMISSION MERCHANTS. See AGENTS; BROKERS, supra. MANUFACTURES, infra. CONFECTIONERS AND CONFECTIONERY. Confectioners whose annual gross receipts or sales exceed $1,000, are required to take out a license. (§ 64, subd. 21; 65.) Defined.-Every person who sells, at retail, confectionery, sweetmeats, comfits, or other confects, in any building, is regarded a confectioner under the act. But having taken out a license either as a wholesale or retail dealer, a confectioner need not take out a license as confectioner. (§ 64, subd. 21.) So, one licensed to keep an eating-house does not need a confectioner's license. (§ 64, subd. 12.) Duty on candy and confectionery. The duty on sugar candy, and all confectionery made wholly or in part of sugar, valued at 14 cents per pound, or less, is 2 cents per pound; valued at over 14 cents per pound, and not exceeding 40 cents per pound, the duty per pound is 3 cents; valued at over 40 cents per pound, or when sold otherwise than by pound, the duty is 5 per cent, ad valorem (§ 75, as amended, p. 259). The duty is to be paid monthly, as of a manufacture. See DECISION on p. 313. Confectionery can include only sweetmeats and confects in general, not including such articles as pastry, cake, jellies, preserves, &c. Ice cream, we think, must be included in the term. CONCENTRATED MILK. Concentrated milk is not to be considered a manufacture as liable to any duty. (§ 75, last clause.) Manufacturers of the article require a dealer's license, under the decision of the commissioner. CONTRACTORS. See BUILDERS, Supra. DEALERS, infra. COOPERS AND COOPERS' STUFF. A cooper who manufactures a thousand dollars' worth yearly is, doubtless, a manufacturer, and requires a license as such. See MECHANICS, infra. Staves, hoops, and headings, and also timber only partially wrought and unfinished, for tubs and pails, are included among those articles declared not to be manufactures liable to taxation. (8 75, last clause.) This applies, according to the decision of the commissioner, only to these articles in the rough, or when prepared and sold as staves, hoops, or headings. (Comr. Boutw., N. Y. Times, Dec. 27, '62.) A party manufacturing these articles, exclusively, does not need a manufacturer's license, but a dealer's. |