VIII

ARTICLES AND OCCUPATIONS SUBJECT TO TAX.

Rate of tax.

TOBACCO AND SNUFF.

Tobacco, chewing and smoking, fine-cut, cavendish, plug, or twist, cut or granulated, of every description; tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and all finecut shorts, and refuse scraps, clippings, cuttings, and sweepings of tobacco, domestic or imported, per pound..

Stamps for tobacco, snuff, and cigars, intended for export, for expense, &c., of, each

Snuff, of all descriptions, domestic or imported, and snuff-flour, sold or removed for use, per pound....

$0 20

10

32

CIGARS.

Cigars and cheroots, of all descriptions, domestic or imported, per thousand.

5.00

Cigarettes, domestic or imported, weighing not over three pounds per thousand, per thousand.

1 50

Cigarettes, domestic or imported, weighing over three pounds per thousand, per thousand...

5.00

FERMENTED LIQUORS.

Fermented liquors, per barrel, containing not more than 31 gallons.
And at a proportionate rate for halves, thirds, quarters, sixths, and
eighths of barrels.

1.00

More than one barrel of 31 gallons, and not more than 63 gallons, in one package..

2.00

BANKS AND BANKERS.

Deposits in banks, or with persons, &c., engaged in the business of banking, per month.

Deposits in savings-banks, &c., having no capital stock, &c., per month. (See exemptions post, p. 110).

Capital of banks, &c., and capital employed by any person in the busi-
ness of banking beyond average amount invested in United States
bonds, per month..

Circulation (see post, p. 109) issued by any bank, &c., or person, per month,
Circulation exceeding 90 per cent. of capital in addition, per month..
Banks, &c., on amount of notes of any person, State bank, or State bank-
ing association, used for circulation and paid out...

Banks, bankers, or associations, on amount of notes of any town, city,
or municipal corporation, paid out by them....

STAMP TAXES UNDER SCHEDULE B.

Bank checks, drafts, or orders, at sight or on demand.

STAMP TAXES UNDER SCHEDULE C.

Medicines or preparations. For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any pills, powders, tinctures, troches, lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions whatsoever, sold, offered or exposed for sale, or removed for consumption or sale, or sent out, removed, or delivered, by any person or persons whatever, subject to the conditions specified in Schedule C, and also the conditions and exemptions in section 13, act July 13, 1866, where such packet, box, &c., with its contents, does not exceed, at retail price or value, the sum of twenty-five cents

Exceeding twenty-five and not exceeding fifty cents.
Exceeding fifty and not exceeding seventy-five cents.
Exceeding seventy-five cents and not exceeding one dollar.

Exceeding one dollar, for every additional fifty cents, or fractional part thereof in excess of one dollar...

$0 02

2

3

4

2

ARTICLES AND OCCUPATIONS SUBJECT TO TAX.

IX

Rate of tax.

Perfumery and cosmetics. For and upon every packet, box, bottle, pot, phial,
or other enclosure, containing any essence, extract, toilet-water, cosmetic,
hair-oil, pomade, hair-dressing, hair-restorative, hair-dye, tooth-wash, denti-
frice, tooth-paste, aromatic cachous, or any similar articles, by whatsoever
name the same heretofore 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, sold, offered or exposed for sale,
or removed for consumption or sale, or sent out, removed, or delivered, the
same rates per package, &c., as for medicines and preparations.
Friction-matches. For and upon every parcel or package of 100 or less-
More than 100 and not more than 200.......

For every additional 100 or fractional part thereof.
Wax-tapers, double the rates for friction-matches.

Cigar-lights, made in part of wood, wax, glass, paper, or other materials,
in parcels or packages, containing twenty-five lights or less in each parcel or
package..

When in parcels or packages containing more than twenty-five and not more than fifty lights.

For every additional twenty-five lights, or fractional part of that number, one cent additional.

Playing-cards. For and upon every pack not exceeding fifty-two cards in number, irrespective of price or value...

A LIST

OF

ACTS OF CONGRESS RELATING TO INTERNAL REVENUE

ENACTED SINCE JULY 4, 1861,*

NOT INCLUDING APPROPRIATION ACTS OR PRIVATE ACTS.

An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes, approved August 5, 1861. (12 Stat., p. 292.)

An act to provide internal revenue to support the Government and to pay interest on the public debt, approved July 1, 1862. (12 Stat., p. 432.) An act increasing temporarily the duties on imports, and for other purposes, approved July 14, 1862. (12 Stat., pp. 543, 560.)

An act to impose an additional duty on sugars produced in the United States, approved July 16, 1862. (12 Stat., p. 588.)

Joint resolution to amend section 77 of "An act to provide internal revenue to support the Government and to pay interest on the public debt," and for other purposes. Approved July 17, 1862. (12 Stat., p. 627.)

An act to amend an act entitled "An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862. Approved December 25, 1862. (12 Stat., p. 632.)

An act to amend an act entitled "An act to provide internal revenue to support the Government and [to] pay interest on the public debt," approved July 1, 1862, and for other purposes. Approved March 3, 1863. (12 Stat., p. 713.)

An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collections of claims in favor of the United States, and for other purposes, approved March 3, 1863. (12 Stat., p. 737.) Joint resolution to provide for the printing annually of the report of the Commissioner of Internal Revenue, approved January 13, 1864. (13 Stat., p. 400.)

An act to increase the internal revenue, and for other purposes, approved March 7, 1864. (13 Stat., p. 14.)

An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes, approved June 30, 1864. (13 Stat., p. 223.)

Joint resolution imposing a special income duty [for the year ending December 31 next preceding October 1, 1864,] approved July 4, 1864. (13 Stat. p. 417.)

An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for

* On this date Congress convened in its first (extraordinary) session after the commencement of the War of the Rebellion, at which session was commenced the legislation which has since produced the present system of internal taxation.

XII ACTS OF CONGRESS RELATING TO INTERNAL REVENUE.

other purposes," approved June 30, 1864. Approved December 22, 1864. (13 Stat., p. 420.)

An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864. Approved March 3, 1865. (13 Stat., p. 469.)

An act authorizing the Secretary of the Treasury to appoint assistant assessors of internal revenue, approved January 15, 1856. (14 Stat., p. 2.)

An act to declare the meaning of certain parts of the internal revenue act, approved June 30, 1864, and for other purposes. Approved March 10, 1866. (14 Stat., p. 4.)

An act to reduce internal taxation and to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes," approved June 30, 1864, and acts amendatory thereof. Approved July 13, 1866. (14 Stat., p. 98.)

An act to authorize the refunding of certain taxes, approved July 27, 1866. (14 Stat., p. 301.)

An act amendatory of section thirteen of an act entitled "An act to amend an act entitled 'An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes,' approved June 30, 1864," approved March 3, 1865. Approved July 27, 1866. (14 Stat., p. 301.)

Joint resolution to prevent the further enforcement of the joint resolution (No. 77) approved July 4, 1864, against officers and soldiers of the United States, who have been honorably discharged, so as to relieve them from the further payment of the special 5 per cent. income tax imposed thereby, approved July 28, 1866. (14 Stat., p. 371.)

Joint resolution to amend existing laws relating to internal revenue, approved February 5, 1867. (14 Stat., p. 565.)

A resolution to provide, in certain cases, for the removal of alcohol from bonded warehouses free from internal tax, approved February 18, 1867. (14 Stat., p. 565.)

An act to amend existing laws relating to internal revenue, and for other purposes, approved March 2, 1867. (14 Stat., p. 471.)

An act to exempt wrapping-paper, made from wood or cornstalks, from internal tax, and for other purposes, approved March 26, 1867. (15 Stat., p. 6.)

An act to prevent frauds in the collection of the tax on distilled spirits, approved January 11, 1868. (15 Stat., p. 34.)

An act to provide for the exemption of cotton from internal tax, approved February 3, 1868. (15 Stat., p. 34.)

Joint resolution to provide for a commission to examine and report on meters for distilled spirits, approved February 3, 1865. (15 Stat., p. 246.)

An act to exempt certain manufactures from internal tax, and for other purposes, approved March 31, 1868. (15 Stat., p. 58.)

An act for the relief of certain exporters of rum, approved June 25, 1868. (15 Stat., p. 78.)

Joint resolution to correct an act entitled "An act for the relief of certain exporters of rum." Approved July 6, 1868. (15 Stat., p. 256.) An act imposing taxes on distilled spirits and tobacco, and for other purposes, approved July 20, 1868. (15 Stat., p. 125.)

An act to correct an error in the enrollment of the "Act imposing taxes on distilled spirits and tobacco, and for other purposes." Approved July 27, 1868. (15 Stat., p. 238.)