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imitation of the said last-mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, preparations, or articles, or those designed for similar objects or purposes, shall have knowingly or fraudulently in his, her, or their possession any such forged, counterfeited likeness, similitude, or colorable imitation of the said last-mentioned stamp, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be subject to all the penalties, fines, and forfeitures prescribed in this act.

PENALTY FOR BASE USE OF STAMP.

Every manufacturer or maker of any of the articles for sale mentioned in the following schedule, after the same shall have been so made, and the particulars berein before required as to stamps have been complied with, who shall take off, remove, or detach, or cause or permit, or suffer to be taken off, or removed or detached, any stamp, or who shall use any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall for every such article, respectively, in respect of which any such offence shall be committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing, and every such article or commodity as aforesaid shall also be forfeited.

PENALTY FOR ATTEMPT TO EVADE DUTY.

That every maker or manufacturer of any of the articles or commodities mentioned in the following schedule, who shall sell, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the duty thereon shall have been fully paid, by affixing thereon the proper stamp, as in this act provided, or who shall hide or conceal, or cause to be hidden or concealed, or shall remove or convey away, or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article or commodity, to evade the duty chargeable thereon, or any part thereof, shall be subject to a penalty of one hundred dollars, together with the forfeiture of any such article or commodity.

DIONTHLY STATEMENT REQUIRED. Section 110 enacts, That the maker of any patent medicine, or other article enumerated in the following schedule, shall make monthly declaration in writing, that all articles removed, carried or sent away during the past month, have been duly stamped.

PENALTIES.

For neglect to affix stamps, ten dollars.

For reissuing stamped wrapper or cover on article, fifty dollars, and forfeiture of the article.

For evasion of the law by concealing or fraudulently removing unstamped goods, one hundred dollars, and forfeiture.

For refusal or neglect to make statement, one hundred dollars.

For making false statement, five hundred dollars.

Schedule (C) of Stump Duties on Proprietary Articles.

Duty. Dolls. cts.

MEDICINES, etc.— For and upon every packet, box, bottle, pot,

phial, or other enclosure, containing any pills, pow-
ders, tinctures, troches or lozenges, syrups, cordials,
bitters, anodynes, tonics, plasters, liniments, salves,
ointments, pastes, drops, waters, essences, spirits, oils,
or other preparations or compositions whatsoever, made
and sold, or rem ved consumption and sale, by any
person or persons whatever, wherein the person mak-
ing or preparing the same has, or claims to have, any
private formula or occult secret or art for the making
or preparing the same, or has, or claims to have, any
exclusive right or title to the making or preparing the
same, or which are prepared, uttered, vended, or ex-
posed for sale under any letters patent, or held out or
recommended to the public by the makers, venders, or
proprietors thereof as proprietary medicines, or as
remedies or specifics for any disease, diseases or affec-
tions whatever affecting the human or animal body, as
follows: where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall not exceed, at
the retail price or value, the sum of twenty-five cents,
Exceeding 25 cents, and not exceeding 50 cents
50 cents,

75 cents
75 cents,

$1 00 .
$1 00, for every 50 cents, or fractional
thereof, over $1 00, an additional

1 2 3 4

part

2

Duty.

Dolls. cts. PERFUMERY AND COSMETICS. -For and upon every packet, box,

bottle, pot, phial, or other enclosure, containing any
essence, extract, toilet, water, cosmetic, hair oil, po-
made, hairdressing, hair restorative, hair dye, tooth-
wash, dentifrice, tooth paste, aromatic cachous, or any
similar articles, by whatsoever name the same hereto-
fore have been, now are, or may hereafter be called,
known, or distinguished, used or applied, or to be used
or applied as perfumes, or applications to the hair,
mouth, or skin, made, prepared, and sold or removed
for consumption and sale in the United States, where
such packet, box, bottle, pot, phial, or other enclosure,
with its contents, shall not exceed at the retail price
or value the sum of twenty-five cents

1
Exceeding twenty-five cents, and not exceeding fifty
cents

2 Exceeding fifty cents, and not exceeding seventy-five cents

3 Exceeding seventy-five cents, and not exceeding one dollar

4 Exceeding one dollar, for every fifty cents of fractionai part thereof over one dollar, an additional

2 PLAYING CARDS.-- For and upon every pack of whatever num

ber, when the price per pack does not exceed eighteen
cents,

1
Over eighteen cents, and not exceeding twenty-five cents
per pack,

2 Over twenty-five, and not exceeding thirty cents per pack,

3 Over thirty, and not exceeding thirty-six cents per pack,

4 Over thirty-six cents per pack,

V.-INCOME DUTY.

SEC. 90. And be it further enacted, That there shall be levied, collected, and paid annually, upon the annual gains, profits, or income of every person residing in the United States, whether derived from any kind of property, rents, interests, dividends, salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever, except as hereinafter mentioned, if such annual gains, profits, or incoinu exceed the sum of six hundred dollars. and do not exceed the sum of ten thousand dollars, a duty of three per centum on the amount of such annual gains, profits, or income over and above the said sum of six hundred dollars; if said income exceeds the sum of ten thousand dollars, a duty of five per centum upon the amount thereof exceeding six hundred dollars; and upon the annual gains, profits, or income, rents, and dividends accruing upon any property, securities, and stocks owned in the United States by any citizen of the United States residing abroad, except as hereinafter mentioned, and not in the employment of the government of the United States, there shall be levied, collected, and paid a duty of five per centum; house-rent to be deducted from income before estimating tax.

WHEN TO BE LEVIED AND PAID.

The duty herein provided for shall be assessed and collected upon the income for the year ending the thirty-first day of December next preceding the time for levying and collecting said duty, that is to say, on the first day of May, eighteen hundred and sixty-three, and in each year thereafter.

By section 92, it is enacted, that the duties on incomes herein imposed shall be due and payable on or before the thirtieth day of June, in the year 1863, and in each year thereafter, until and including the year 1866 and no longer: on delay of payment, thirty days after June 30, five per cent. is added to the tax, and the whole is made a lien, and may be collected by distress upon the property of delinquent, on warrant to be issued by the Commissioner of Internal Revenue, upon which sale may be made, and the certificate of the collector shall have a valid title.

By section 93, it is made the duty of all persons including fiduciaries of all kinds to make return of their income to the proper officer in the list or schedule of assessment; and on neglect or refusal, assessors may assess the same, and collect as in other cases. Party may make declaration on oath that his income is under $600, or that he has been assessed elsewhere.

VI.-LEGACY DUTY.

All personal property, exceeding $1,000 in value, of a decedent dying after passage of this act, passing by will, intestate laws, deed, grant, bargain, sale or gift, made or intended to take effect after the death of grantor, whether to any person or body corporate, in trust, or otherwise, is made subject to a duty as follows:

If passing to lineal issue, or ancestor, brother or sister of

decedent, 75 cents on each $100 of clear

value. descendant of brother or sister $1.50 on each

$100. brother or sister of either parent of decedent,

or their descendant, $3 on each $100. brother or sister of either grand parents of

decedent, or their descendant, $4 on each

$100. any other collateral, or stranger to blood of

decedent, $5 on each $100.

husband or wife, exempt from duty. THE DUTY TO BE A LIEN UPON THE PROPERTY. SEC. 112. Enacts, That the tax or duty aforesaid shall be a lien and charge upon the property of every person who may die as aforesaid, until the same shall be fully paid to and discharged by the United States.

HOW TO BE PAID-PENALTIES, ETC. Every executor, administrator, or other person who may take the burden or trust of administration upon

such property, shall, after taking such burden or trust, and before paying and distributing any portion thereof' to the legatees or any parties entitled to beneficial interest therein, pay to the collector or deputy collector of the district, of which the deceased person was a resident, the amount of the duty or tax, as aforesaid.

EXECUTOR, ETC., TO MAKE LIST OF PROPERTY, And shall also make and render to the assistant assessor of the district a schedule, list, or statement of the amount of such property, together with the amount of duty which has accrued or should accrue thereon, verified by his oath or affirmation, to be administered and certified thereon by some magistrate or officer having lawful power to administer such oaths, in such form and manner as may be prescribed by the Commissioner of Internal Revenue, which schedule, list, or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value

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