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refined, and produced by the distillation of coal exclu-
sively, per gallon

8 cents. red, (see sec. 75)

Exempt. Passports, U.S., each

$3 00 Pepper, ground, and all imitations of, per pound

1 cent. Pimento, ground, and all imitations of same, per pound 1 cent. Plate, gold, kept for use, per oz. troy, (see Decision No. 21) 50 cents.

silver, kept for use, per oz. troy, (see Decision No. 21) 3 cents.

silver, to the extent of 40 oz., (see Decision No. 21) Exempt. Porter, per barrel of 31 gallons, (fractional parts of a

$1 00 Saleratus and bicarbonate of soda, per pound

5 mills.

4 cents. Screws, commonly called wood-screws, per pound lt cents. Sheep and lambs, slaughtered for sale, each

3 cents Snuf, manufactured of tobacco, or any substitute, per pound (see Decision No. 76)

20 cents. Soap, castile, valued not above 3f cents, per pound

i mill, ditto, above 34 cents, per pound .

5 mills. cream, per pound

2 cents. erasive, valued not above 31 cents, per pound 1 mill. ditto, above 3} cents

5 mills. fancy, per pound

2 cents, honey, per pound

2 cents palm oil

, valued not above 34 cents, per pound 1 mill. ditto, above 3} cents

5 mills. scented, per pound .

2 cents. shaving, per pound.

2 cents. toilet, all kinds, per pound

cents. transparent, per pound

2 cents all other descriptions, white or colored, except soft

soap and soap otherwise provided for, valued not
above 3} cents, per pound

1 mill. ditto, valued above 31 cents, per pound :

5 mills Starch, made of potatoes, per pound

1 mill. made of corn and wheat, per pound

1} mills. made of rice or other material, per pound

4 mills. Steel, in ingots, bars, sheets, or wire, not lees, than 7 inch in thickness, valued at 7 cents per pound or less,

$4 00 ditto, valued at 7 cts, and not above 11 cts., per ton 8 00 ditto, valued above 11 cts., per ton

10 00 Stoves, per ton of 2,000 pounds

1 50 Sugar, brown, Muscovado, or clarified, produced directly

from the sugar cane, other than that produced
by the refiner, (see Decision No. 61)

1 cent.
Sugar refiners shall pay 14 per cent on the gross
amount of the sales of all the products of their
manufactories, (see Amendment to section 75,
new law.)

per ton

15 cents.

5 cents.

.

Tobacco, cavendish, plug, twist, fine-cut, and manufactured of all descriptions, (not including snuff

, cigars,
and smoking tobacco, prepared with all the
stems in, or made exclusively of stems,) (see

Decisions Nos. 62,76
smoking, prepared with all the stems in, per

pound (see Decisions Nos. 62,76)
ditto, made exclusively of stems, per pound

(see Decisions Nos. 62,76)
Wine, made of grapes, per gallon
Yachts, all pleasure or racing vessels, whether by sail or

steam, under the value of $600
ditto, valued above $600, and not exceeding

$1,000
ditto

, each additional $1,000 in value (see Deci

sion No. 21) Zinc, oxide of, per 100 pounds

: : :

5 cents. 5 cents.

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$5 00

10 00

10 00 25 cents.

ARTICLES EXEMPT FROM TAX.

Printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications ; boards, shingles, and all other lumber and timber; staves, hoops, headings, and timber only partially wrought and unfinished for chairs, tubs, pails, snathes, lasts, shovel and fork handles; umbrella stretchers ; pig iron, and iron not advanced beyond slabs, blooms, or loops ; maps and charts ; charcoal ; alcohol made or manufactured of spirits or materials upon which the duties imposed by this act shall have been paid ; plaster or gypsum ; malt; burning fluid ; printers' ink; flax prepared for textile or felting purposes, until actually woven or fitted into fabrics for consumption ; all flour and meal made from grain ; bread and breadstuffs ; pearl barley and split peas; butter ; cheese ; concentrated milk ; bullion, in the manufacture of silverware ; brick ; lime ; Roman cement; draining tiles; marble; slate; building stone; copper, in ingots or pigs ; and lead, in pigs or bars, are not regarded as manufactures within the meaning of this act. (See Sec. 29, New Law.)

MANUFACTURES NOT EXCEEDING $600 EXEMPT. All goods, wares, and merchandise, or articles manufactured or made by any person or persons not for sale, but for his, her, or their own use or consumption, and all goods, wares, and merchandise, or articles manufactured or made and sold, except spirituous and malt liquors, and manufactured tobacco, where the annual product shall not exceed the sum of six hundred dollars, shall be and are exempt from duty; Provided, That this shall not apply to any business or transaction where one party furnishes the materials, or any part thereof, and employs another party to manufacture, make, or finish the goods, wares, and merchandise or articles, paying or promising to pay therefor, and receiving the goods, wares, and mer. chandise or articles.

III.-TAX ON SALARIES.

SEC. 86. And be it further enacted, That on and after the first day of September, eighteen hundred and sixty-two, there shall be levied, collected, and paid on all salaries of officers, or payments to persons in the civil, military, naval, or other employment or service of the United States, including senators and representatives and delegates in Congress, when exceeding the rate of six hundred dollars per annum, a duty of three per centum on the excess above the said six hundred dollars ; and it shall be the duty of all paymasters, and all disbursing officers under the government of the United States, or in the employ thereof, when making any payments to officers and persons as aforesaid, or upon settling and adjusting the accounts of such officers and persons, to deduct and withhold the aforesaid duty of three per centum, and shall, at the same time, make a certificate stating the name of the officer or person from whom such deduction was made, and the amount thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and entered as part of the internal duties; and the pay-roll, receipts, or account of officers or persons paying such duty, as aforesaid, shall be made to exhibit the fact of such payment.

IV.-STAMPS AND STAMP DUTIES.

(SEE GENERAL REGULATIONS BACK COVER.) SEC. 94. And be it further enacted, That on and after the first day of October, eighteen hundred and sixty-two,* there

* As a means of relief to those unable to procure stamps during 1862, the penalty for their non-use upon instruments liable to duties was suspended by

shall be levied, collected, and paid, for and in respect of tho several instruments, matters, and things mentioned, and described in the schedule hereunto annexed, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed, by any person or persons, or party wbo shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several duties or sums of money set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule.

HOW TO OBTAIN STAMPS.

Stamps may be ordered from the office of Internal Revenue, in quantities to suit purchasers. Orders should be accompanied by remittances of Treasury notes, or an original certificate of à U. S. Assistant Treasurer, or designated depository of a deposit made for the purchase of stamps.

The following commission will be allowed on all purchases of

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N.B. The name of the state as well as town and county should be given. If not otherwise ordered, stamps will be sent by mail.

PENALTY FOR NON-USE.

The execution or issue of an unstamped paper will render the party executing or issuing it liable to a penalty of fifty dollars. The validity of the paper or instrument itself is also destroyed.

PROSECUTION.
Collectors are directed to commence proceedings under the
Law, against all persons east of the Rocky mountains, who shall
wilfully neglect to use stamps.

Act of Congress (July 14th), to the 1st January 1863. It has been further suspended by act of Dec. 25th, 1862, to 1st March, 1863, since which time all instruments subject to duty are required to be stamped.

THE DENOMINATION OF STAMPS—THE RULE. The use of the several kinds of stamps is no longer required -a five cent revenue stamp is good for any instrument subject to a duty of five cents.

When stamps of a large denomination are required, those of a smaller value may be used in numbers sufficient to amount to the sum of the stamp required.

AFFIXING AND CANCELLING STAMPS.* All papers subject to stamp duty (excepting Bills of Exchange, Powers of Attorney and other instruments executed abroad), must be stamped and the stamp cancelled by the party signing or issuing the paper.

The cancellation may be effected by printing as well as by writing the initials, date, etc., across the face of the stamp.

When two or more persons join in the execution of an instrument, the stamp to which the instrument is liable under the law may be affixed and cancelled by any one of the parties.

BILLS OF EXCHANGE.

To sign or issue, accept or pay any bill, draft or order, or promissory note without proper stamp, subjects the party to two hundred dollars penalty. Foreign Bills of Exchange must be stamped before acceptance or payment by the drawee. Penalty for payment or negotiation without stamp, one hundred dollars.

SPECIAL EXEMPTIONS. Express receipts and applications for pension, bounty, or backpay, are exempt under the last act of Congress. It is the duty of the Commissioner to examine all papers submitted for his decision in regard to their liability to stamp duty, and to report thereon. See Section 103.

FORGING AND COUNTERFEITING STAMPS. Any person or persons who shall forge or counterfeit stamps, or make fraudulent use of stamps, dies, etc., is guilty of felony, and on conviction therefor shall forfeit the dies, stamp and articles on which they are placed, pay a fine of $1,000, and be liable to imprisonment at hard labor for five years. * See Section 7. of the Act of March 3d, 1863.

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