Daily State Sentinel, Volume 10, Number 3683, Indianapolis, Marion County, 22 July 1862 — Page 4
THE NATION AL TAX,
Thf Tnf Iraptfd ajr the Tm II 1 1 9 and Patird b- Congrea June 23d t This tiutle on Incomft lntn itiranci) Coinpanieoa llallrcmd Com panirvf Ac-The Taxe Dlttlllrd Spirit iIanufaeturef Olio, rprrt . Candles Tobacco, ftnnfft fari Iron, Kapf.Urewi, Clotta, lhertGlaef Wine. Coal, Ac TbeTax en Cotton Tlie Llcrnoe Tax, A.c. Ac.
The Tax b'Ji Jot paed both lloe of Congre on the 23d of Jane. We gire below table of tb Inn lm pwe4. Tbe aaanea of tb article and cU of persons taxed, ore arranged ta alphabetical form, ralering, the title valuable for convenient and ready reference: The tax hnpoaed arc of lb following different clasaec V.JC 7rf A tax on pror, and eorp'raflona e-fgd la CrT titn prott, f'T IVrrr. .Vcooi A lax 00. tnanrifarttired article. products, Jtc., to be paid by the mxnufacturrr cr producer whea be ae'l. nrh art -'. a or producta. 73fri duty on income of Individuals, railroad and sty ojtnt eopariie, public officer, and othr. i-trik Dultea ta t paid for tamp. which th bill reqwires u t iQinl to certain paper, med.cii, documents, Ac. IL Tat Pill ii to f w Into effect on tbe flr-t of Angot. A larva portitm ft th people of tbe Xortbem States wjil b called ea far the income tax, concerning tn payment of which, an erroTieou Jrnprf Ion ia pre vai,t. It U rvd to b paid immediately, on th income and prof U it th iear already paed, bot will become -u on tb 1st of ay, 1MJ, and U to 1 levbd on th income fr tho year preced g. A liit I r laeedto the time in which the tax halt be in epcratiou, tue data fixed far It to er beiag !. The Presldrnt insy divide tb 5tate. fnf'i di-trlet, not exceeding tb number of eofu-eiril ditrirt, and appoint an assea-or and collector (to be confirmed by tbc Janata) for each dutrkt. Karri oeiwr may divide bH ditrd Into convenient aub-ditriet, and appoint an aa Utant In each lir1ion. Each collector mar appoint aa many drpu i's aa b may deem proper, bow'. are re naired. Colle ctor to py as.d fc rt? pontile for acta tt tbir drpntl.-a. All j-Tnf partoenb'p, ffrm, crpoTatlon or 0 e!a'ka, are rrqolrrd to mke H-t r-f all their property tr me taxl by this la. 'n th" lt of Auiu-t, 1562, and in vf May thereafter, and deliver "ticlj list or tätem!!it '0 tbe aoistant collector of the district. A f ne of $.Vi) U fmped for inrorrect lift. Ieron refanir to furni-h a lit cf tbe'r taxable effect and income ta t ÜDd $ 'Od, and the aMetMr will it akc Hit and Iben ad 1 ffty per cnt. to It, and the aeora
arc aa.unruea to enter dwelling ami piacta, to ascertain the vain of property. -Ti atea4r my bear appeal, but hall uot ircrea a.-e-niiU witltoat firl KiioK notice to tbe aMeed rrtrTn colWt'T -ba!l Rive notice by a lrertiementa ur po-l Lillawf Vba taua ben aM-iuieitla are du, arid if they ar? not paid ItLiu t n days of tLat t n e, t n per centum phU he ad-ied it tbc ar-Miii.t aMfel; at.d thrf'l. rt"r or adepnty b 1. within twen'y da tb'-rrafter, r tV utu tbe perm refu.in t py, d- inai d:ni( thf ain nut du, wiili tea f er rent al'!inon: aid, if n .t pji l tJi-n, the 'l!eefor nay ell enough of the j.n'j ertr a ae a -d to raM tb Uxf , ten p r cnt !'le , and the ex. pennen. t ot- of al- to be pul J.cly advertil. To-U or im;lefie:if of a tr.vle c r pr4f--lon, one tow, ami., and provision, and hMiebold furi i'ure kept for '"-e, and apparel n recta ry fra familr ibaU l- exempt fromnnch aa!. rrrty tba e mnot b divided, t ! wH entire, and lbs (urpln paid b:tck to tbe owner. If property taxed eaittot t a!d U r the amount cf tlio taxer, it ahnll be Wt in by th col',ctor for tbe United State, and tben gold (or wbx'ever cum it may brinj?. F'wi for obstructing or hiaderinj a collector or deputy.
Tu eompen.'I'n of c-'lctor i fonr per centum on tbe flr.-t biindn-l f tmian I dollar ct!l"cted, and one per cttum on all ox r that um, and a proper amount of ta i'Hiary, eic, U al.o allowed, tint of the commi.iuna the collector nin-t par their d putlea. If the taxes cannot b collected in any State, at tbe time apec-.fied in tb act. the PrMent is directed to col--rt theni aa aoon aa poasible, aiiding aix per cent interest for the delay. Thetollectori may (tränt lioen for di-tillinR; tlie collector to appoint inpectors of di.-tilled liUors. Tbedil iler may etect bonded warehoas, tinder certain retrtctiotiA. The provision in rejrerd to beer and di.tilled li iiora are lenprthy and in detail. Tbe penalties for carrying on any budne for wblch a lH'ene is required, witbout a itceusv, are evere. Ua droada and Feiriea to pay 3 per cent on their receipt fur pa-enpers. If ti.it n.drg team, i percent. Toll brülle to pay 3 per cent, of their receipt. Kailroad eompan e ball pay 3 per cent, on tb amount of ftieir diM lrn.li and interest on bonds, and deiuct the ume from their payrrenta to obare and bondholder!. Lank and Insurance dividends are alio taxed 3 per rent. A tat of 3 percent is levied on ail advertHiip: receipts if newspaper, pTiodials, II leaver, Ac il,UO) annu. ally bi-ingr exempt, and newtpapera cot having 2,000 circulation being alo exemptIt Is unlertxd that a separate bill will be paaed taxing ive turk and real estate.
Advertisements Inserted in nwpjprs, niaqaine, reviews, or any other publication, on Rron receipta for Do., all receipt (or, to tbc amoiit of tl.OOO.... IH)., do,, by Drwpapera denied tbe u of the mails.... Do . Co., by papers whose circulation does not exce.nl X.OtH) copies ATeenv?nU,for each sheet or piece of pnper on which WTiUen, stamp duty. Aa;reementa, for the Lire, use or rent of any land, tenement, or portion thereof, if for a pernel of titue not exceeding three, years, stamp duty. ..... Do., do.. If (or a period of time exceeding three yean, stamp duty................. AU hohol, made or manufactured of rplrits or niatf r als upon wbkb tbe dutiea impoed by tüis act ahail bare been paid, ia not to b considered a injnufactnre. Ale, per barrel of thirty -one gallons, fractional parta of a barrel to pay proportionately..... Alterative, each package of, tbe retail price or value of which does not exceed 25 cents, Kamp duty Do., each package of, tbe retail price or value of which exceed 25 cent, and dx-s not exceed Cti cent, KUimp duty Do., each packaze of, tbe retail price or value f which exceeds 5 cents and does not exceed 75 cent, stamp duty Do , each package of. the value of which exceeds 75 cent and does not exceed $1 Do , each package of. tbe retail price or value of which exceed. 1, for each and every t0 cents, or fractional part thereof, over and above t, an additional itamp duty of Animal oil, pergail-Mt Aoodj nes, ah package of. tbe retail price or value of which doex not exceed Zi cents, stamp ddty Do., each p.Kkae of, the retail price or value of which exceeds 25 cents, and does not exceed 50 cent, stamp duty. ... Do., each package of, the retail price or value of which exceeds ."Ö cents, and doe not exceed TS cent, stamp duty Do,,d., exceeding 5 cent, and not exceeding $ Do., each package of, tbe retail price or value of which exceed. fl, for each and every 50 cent., or fractional part thereof, over and aboe $ I, an additional ktanip duty of Apothecaries, when a licence as wholesale or retail dealer has not tceu taken out, br licen Appraisement i f value or dims.se, on rat h, a Mamptluly of..... Aromatic tuff, on ench pack ays of, the retail piW or value of which does not exceed cents, a .vnpduty of do , on each panlae of, the retail price or 4in of which exceeds 2. cent, und docs not e.ced 5) cent, a tamp duty f do. on each package of, the retail price or alur of which eceedi0 cents, ainl does nt exceed licents, a tamp duty of d., exceeding 75 cents, and not excredi . 51 ... Ik.. ilo , oil each package of, the retail price or valu of which exceeds 1, (r ea-h and evcy 50 cents, or fractional part thereof, ever and above f I. an a Iditional stamp duty of Ancti'tneer, under w kw h term U included every pers'-n whs buMns tt is to oiler pnwrty f.-r sal t the hi.hcl and lt idder. for licenr.... Auction sales of gools, mrrvh n!.e, articles and tUlua. iusUodaiff all al vi UicLs. bsxiiU,
and other M-curi'ka, on groa amount of
sales 1-10 lUd.-rer' co;l liser o:l, on each paekas of, the retail pnee or value of w hsch die not exceed 3ö ceiit,'a otatnp duty of........ Di., on each patkareid, then t til price or value of which excee!s ceM, and due not exrecti 50 cents, a etanip duty of Im., on each package vf, tbe retail price or value cf w hich exeveds IS c ci, and does in t exceed 7a cents, a tamp duty of I. do., ctcesHluist cent, aiet nut exceeding
3 P tt. exempt. 10 P ct. exempt. 5 cents. SO cents. 1 00
1 oo 1 rent. 2 cents. 3 cents. 4 cents.
2 cent. 2 cents.
1 cent. 2 cents.
3 cents. cents.
Si
lk., do., oil each p-nkae f , the retad price or valiM of whk h exceels f I. fi eat h and every 50 cenii. e-r lractii.l part thereof, over and above $1. ail additional tm; duty of lUlua aIUmami Uwr, mch package cf the retail price or value of w b th dv-s nut rxcer I j cent, a tarup duty if Ik.. ras-lt pa kaic ot. the retail price or value of w hicli exceed 25 ce:)t, aid d es not exceed 50 Cent, a tarup duty of Do., each packac of. the re! nl price cr value of whicit exitre! 5 cet.t. art ds riot exvecd 75 rent, a tamp du' v of. Do., each package of, tttc v.l.ie f which hall exceed TSeetit, and l.jll n.t exceed fl....
Do., each packae cf, tb triad pric or vsljr of which exceed 1, for eaih a:d every ;a rents "f fractional part tbref, cvrr and atkovc SL an additional latnp duty of 2 cents. rUlm of Life, same as "lUIot of a TUuu-Hud libera." IU'.m of IJ versiert ante as "Ralra cf a Thousand Mower." IUI am of Wild Cherry and Icelvml Vo sm at " Kiliw of a lhouaiet I lowers." band Iron (ee -.run.") banks all dividen.U Sperrt. liankera, u ruler which term is included every prron who keep a place of bn-iiic where credits ar opened in favor of any j-er-s-n, Arm or cirpratnn. by the deposit or colbytxn of niooey we rurrrocy, and the same r any part thTef, shaJI le paid or remitted cpna tb drai, rbck or order, of ucb cre.ltt r. but wbK-h doe not include iiicornratett la;ik, or other bah legally anthorüed to lne notes as cirrnlaüoii, for liceu--. ....... li ts) lUr In u (srr "loo.") rUrytrf, uliLate of, per loo puQiels 10 cents. Brer, per barrel of 31 r allot s f.'actioUil pari of a barrel to pay proportionately. ......... fl iJ brwd leaiber, per pound 1 ct and 5 mills. Hentate, per KaUsio... I cents. hi--ariiuat ut swda, per Jund ft m.lb. billiard taoie, fur each latht la OO H lliar I 'vtits, for I cusr, for each tLl 5 (Mi lull f exchange (iuland) for the psymmt of sill "UIH of an4ry lto( exreedilig fllSl, OSi 'tt t ds-maitd, taniu duty ( 5 cnt.
asxcassxcaxsssssssssssssssxcaMaaa Do , do., exceed in f 1 100 and not exceed.ng f 200 10 cent' Iwv,do',eice!!ng 1200. and not exceed Irg 1V lSeeets Ir do , exceedma: t50andnt exceed .na: f.Va 20 cents. Ikt , d., exceed. nz f XJsnd not exreeUin 75 30 cents. lD.,doexceeJingf7"slsrKl not exceed, ng fl.OCg) 40 C'PU. lo., d-.. excvl.Dg f l.otsj and not cxreetljtg I1.RO0 - tWeetta. Do , do., exceedirg fleVM and not exceeding 8J.500. IfX) Do.,o., exceed.rg 2a) and not exceeding I5.WK). 1M Do , do, f'r every 11.500 er part of 2,500, m e rrm of f 5,0 - 100 JU 'f exchange (foreisTi) drawn in, but payable out of the I'nited Stats If drawn singly, e If drawn otherwise than In sets of more than one. according to the enstom of merchants and bankers, ao aa till of eicbangw (tnlawL) !., do., if drawn in sets of three or more, f-r every bill of each set, where the sum m.xde tayaMe Lall cot exceed f 150, or the cjuivant thereof in any foreign cunency 3 cents. Do., do., above f l.'o and not above J.'0 5 crct. do., atove ti5u and not alcove t-'0 10 cent. Do, do, alöve f.VW) and not above 1 1.M 15 cents. I , do, above I JXHt a nd not ah,va 1 1 .500. . . 20 cei.u. Do , do., above f l,5uQ and net aovc f i,2Zi... SOceuta. I, do, above t2,Z'A) arM not above e3,5o0.. . 50 cecU. Io., do, above f 3 5o0 and ncK a-ve 5 J.. . 70 cents. Io, do., above t5.no and nl bore f -jo.. . 1 no Io., do, for every or part thereof lo exresa of f 7y0 30 cenU. Eil! of lad. n )f for any (r '!, mercharv'ie or effects, to b exported from a port or place in ti e United States, to any foreign p rt or rdace, a stamp duty of lOcenta. Do, for any goods, mercbandie or effects to be earned from on port or place in the United Ftate to any other port or place in tbe United Mate, either by laud or water, except wbea earned by any exprrsa company or earlier, a duty of 5 cent. bitters, same as Dalm of a Thousand Howers." boards are not to b couriered as manufactures.
Iijd, auction sales of, tn gros amount of
2 cents. 10 HO 5 cents. 1 cent. 2 cent. 3 cents.
4 cents. 2 cents. 20 00
of 1 r ct.
1 cent. 3 cents 3 cents. 4 cents. cent. 1 cent.
i t 2 cent. ) ! 3 cents : t rears. '
al
Do, for indemnifying any cron who shall have
become bound or engaged as surety f'r the payment of any sum of mortey,or for tbe du execution or performance of the dntieaof any office, and to account for money received by virtue thereof, a stamp duty tf Do., of any description other than such a are required in lea-al proceedings not otherwia t barjred, a stamp duty of Bone, manufacture of, wholly or in part, if not othcrwise specified, ad valorem books are not to be regarded as a manufacture, cr submitted to a rate tf duty as a manufacture. IV.ttles, containing medicines. Ac , tbe retail price or value of which. Contents included, does not exceed lit cents, a ttamp duty of. ... Do, containing medicines, Ac, tbe reta.l price) or value of which contents included, exceeds 25 cents, an does not e.ceed 00 cents, a tamp duty of IK, containing medicines, Ac, tbe retail price or value of which, contents included, exceeds 50 cents, but doe tot exceed 75 cent Io, containing mediane. Ac, the value of which, content included, shall exceed 75 cent, and hi!l not exceed $ IK, containing medicines, Ac, tbe value of which, content included, exceeds 1, for each and eery 50 cent, or fractional part thereof, over and above fl, an additional tamp duty t f bowling alley, for each alley, duty fir lken e boxe, containing medicines, etc, samt aa "bottles" which see. braiidi elb's pills, same as "Calm of a Thousand Mowers" which ee. I',ras, manufactures of, if not otherwise specified brick are t ot to b considered a manufacture. bridges, toll, on gross receipt brewers, under which term is includi-d every peronwho manufactures fermented liquors of any name or dc!ciiptinn for sale from mult, wholly or in part, fr iicenx Do, who nunufucture. Ics than 500 barrels per year, fr licence PriiMes, munufactiires of, not otherwise specified briti.-u oil. same as " balm of a Thousand Mow ers " Brokers, auction sales by, of goods wares, nierchatidise, articles or things, on gross amount of sale 1-10 of brokers under w Inch term is included every person who.-e buines it is to purchase or eil strx ks, coin, money, bank notes, drafts, promisfory notes or other wcurities for the payment of money, for themselves or others, or who deal in exchanges relating to money, for license brokers, commercial, nnder which term is Included every person who purchases or eil goods or produce, or seeks orders therefor, in original or unbroken packages, or manages bufiness matters for tbe owner of vessel, or the hippers or consignors of freight carried by veeN, or purchases or ells real estate for others, for licene brokers, land warrants (.ee land warrant brokers) Pull's arsaparilla, anie as "balm of a Thousand Mowers," which see. " bullion, in tbe manufacture of silrer-ware, is not to be considered a manufacture. burnett's Cocoaine, same as "balm of a Thousand Moaners," which see. burning fluid is not to be considered a manufacture. Calf-skins, tanned, each lk., American patent.. Candles, cf whatever material made Cards playing, per pack of whatever number, when the price per pack does not exceed 1." cents Do., do, over IS and not oxer 25 cents per pack IH, over 25 and not over 30 cwnts per pack.... IK, over 30 and not over 36 cent Io., over 36 rent Calves, frlau'htered, per bead Carriages, Ac, valued at f75 or over, drawn by one hore.. Do, drawn by two horses, valued at f 75 and not exceeding 4?2om) Do., exceeding in value f JK and not exceeding 3UM IV, exceeding 600 fascia, ground, and all imitations of, per pound Catile oap, see "Soap." Catarrh Snuff, each package of, the retail price or value of which does not exceed 25 cents a stamp duty of Do, each paikage of, tbe retail price or value cf w hich exceeds '-5 cents and does not exceed 50 cents, a stamp duty of lK, each package of, the retail price or value of which exceeds 50 ccuts and does not exceed 75 cents, a stamp duty of IH, each package of. the value of which exceeds 75 cents, and does not exceed 1 'St Io. each package of, tbe retail price or value of which exct eib 1 W, for each ami every additional 50 cents, or fractional part thereof, over and above 1 00, an additional stamp duty of Cathartic nils, same a. "Catarrh Snuff." Caliic homed, exceeding eigktcen months old, slaughtered for sale, each Do, under IS months old, per bead Do, slaughtered by any person for his own consumption Cattle Hrokcrs including every person whose bu-dne.NS it is to buy and sell and deal in cattle, bogs or sheep, for license Cnver.di.-h tobacco, valued at more than 30 cents per pound, per pound IK., d , valued nt any sum not exceeding 30 cents per pound, per pound Cement, made wholly or in part of glue, to be sold in a 1'uiuid state, per gallon Certificate of stck in any incorporated company, stamp duty on each Certiticate of profit, or any certificate or memorandums, showing an interest in tbe property or accumulations of any incorporated company, if fir not les than 10 on, and not exceed, nü 50 00, stanv d-ify IK, f r a sum exceeding 50 0 Certiticate Any eerti.'lcate of damage, ami all ether rertiticates or document i.-sued by any jHrt warden, marine surveyor, or other person acting as ruch, a stamp daty Certiticate of deposit of any sum of money in any ba:ik or trut company, or w ith any banker or ron acting as such, if for a sura not exceeding 100 00. a tamp duty I K) , if for a um exceeding loo 00, stamp duty Certiilcates of auy other de.-cription thsn those specit'.ed, a stamp duty of Charcoal i not to he considered a manufacture. Charter Party Contract or agreement, or the charter of any h p or vessel, or steamer, or any letter, mein tandum, or other w riting between the captai i, master or owner, or peron Acting as agent of any ship or vessel, or teamer. and any other jerori or persons, for or relating to the freiul.t or charter of such ship, or xesas'U or steamer, if the regi.-tcred tonage of such ship, or vessel, or steamer does not exceed 30 tons, stamp duty lk. . do, exceeding 3H) tons, and not exceeding 600 tons, a stamp duty .. IV., do, exceeding Goo tons, tamp duty Checks drawn wpoii any l ank, tru-t company, or any person or peron, companies or crorations for the payment of money, exceeding f Jo at sight or i n demand Cheese i- not to he considered a manufacture. Chemical preparation same as "Catarrh Snuff." Chs ol tc, prepared, per jound Cireu-es, under w hich tenn Is included building, tent, space, or acre, w here teats of horsemanship or acrolutic sports are exhibited, lor licence Claim apents, under which term Is included every person whose business it U t prnsecuto claims in ar.y of the executive departments of tbe Federal government, for each yearly licence ..... Clearance, stsmp duty Clock movement, made to run me dar, each.. I, d, matb to run oxer one day, e.xcij Cloth, btf.'t e i! haa teen tlx ed, pr.nted, bleached, ' or prepared in any other manner Coal, all mineral, except pea coal ami dust coal, per tn Coal gas see "t.as." Coal oil, refined, per gallon foal oil di-ti!lers, und r wh.ch terra is ticlnded any perMn who hall reflne, produce or distil crude jtroleum or rock tnl. or crude coal od, or crude oil tnadeVf apbaiiurn, hal leat, or i her bituminous surtances, (r eac h liMiy Coal tar. produced in the msnuf ctare of gas.. (. preprett. per pmnd Coffee, gunnd, p r pound Chiles- All preparatio ns of which coee f.rms a part, or w b.cU I prepared for sal as a ustitute fr coffer, per p-'tind Comaiert ial brokers, see "brokers." Cvnct-n( rated nuik i not to 1-e cotiidereI a manufacture. Confectioner, umler which term is iinlude-l every ers.n who rlNat retail ciHifecttmiery, wrrlinratsfniSls or other cooft-cts in any huiWlit g (coi fectioiicr who have taken out Ietie as wholesale or retail dealer are ti"t required to take a separate liceti) fir each Ik-en-r. Confectiosiery, made w holly t in part of sugar, per pound... Con-uuiption et.tr , at any custom boue Uvtexceeding too no iu value, stamp duty lk.. d.i., eu-erdu.g lot) on, at.l n.4 excerding TfOll INI
.1-10 of 1 percent
50 cents. 25 CetUs. 3 per ct.
1 cent. 2 cents. 3 cents. 4 cents.
2 cents. 5 M
3 per ct. 3 per ct. 50 00 25 00 3 per ct. 1 per ct.
50 00
50 00 25 00
6 cents. 5 per ct. 3 per ct.
I cent. 2 cents 3 cents. 4 cents. 5 cetitf, 5 cent.". 1 00 2 00 5 00 II) 00 1 cent.
1 cent. 2 cents. 3 cents. 4 cents. 2 cent. 150 cents. 5 cents. tree. 10 00 15 cenu. 10 cents. 25 cents. 25 cents.
10 cents. 25 cents.
25 cents.
2 cents. 5 cents 10 cents.
c 00 & 00 10 00
2 cents. 1 tent. 50 00
10 00 25 cents. 5 cents, lo cent. 3 per ct. 3 ,Sj cents 10 cent.
50 CO exempt. 1 cent. 3 mills.
3 mills
1 00 2 00 5 00 10 00 20 00 20 00 3 per ct. ii cent. 3 per ct. 5 per cL 3 per ct.
2 cents. 1 cent 2 cents. 3 cent. 4 cents.
2 cents. 10 00
1 cent. 3 cents. 3 per ct. 20 cents.
10 00 1 cent. 25 cent. !W) cent
50 00 25 00 12 50
3 per ct. 5 per ct. 5 per ct.
Do, da, excrrdieg 500 00 is value 1 00 Coctracia, for each sheet or piecw tt paper on which written, stamp dwty. ...... ...... .... Scents. Do, f .r th I ire, u- or rent of any land, tenement, or portion ibeteof, & for a period of time not exceet.rig tbree years, sian.p duty.. 50 cents. t3,do., (or a period of time exceeding 3 years 1 00 Contract, brokers' notes or memorandum of sale of any goods, or mrchand3, stocks bonds, exebange, cote of bajid, real est-ate cr property cf any k.nd, or deriptin issued by brokers or persons acting a such, stamp duty..M 10 cents. Convex aiice, deed. Instrament cf wruirg, w hereby any lands, tenements or other retlty sold shall t granted, kaed, aseigned. tran-ferred or o:berwa conveyed 10, or vested In tbc purchaser or purchaser, or to any person or persons by b;s, her or their direction, when tbe
value exceeds KJ 00, and does n"l exceed l.ouo Ovi, fcUrap da y Do, do, when tbe value exceeds l.tmO to, ard d es not exceed 2.500 00 I, exceeding 200 00, and not exceed, ng 5,0 10 00 lv, exceeding 5,000 00, and not exceedu.g 10,000 00 lo , exceeding 10,000 00, and Dot exceeding 20,000 00 Do, for every additional 10,00 00, or fractional parts in excess of 2),0o0 00 Copper, manufactures of, not otherwise proxlded for, ad valorem-.... Cordials medicinal, same as "Catarrh Snuff." Co-metics same as Dentifrice." Cotton, raw, per lb. Cotton, manufacture of, wholly or iu part, not otherwise provided for - Cotton umbrella,' Cousth sirup, same as Catarrh Snuff." Coupons, railroa!... ..... Croup remedy, same as CataiTh Snuff." Croup sirup, same as "Catarrh SnulT." IieeU, whereby any lands, tenement, or other thing sold, shall be granted, leaed, assigned, trati-ferred.or otherwise conveyed to or vested in the purchaser or purchasers, or to any person or per-on by bis, her or their directions stamp duty same as "Conveyance." Iersk:ii, dreed an 1 smoked, per pour.d. ... Ifc-utifrice, each package of, the retail price or value of w hich does not exceed 25 ceuts, stamp duty of I)o, exceeding 'J5 cents, but not exceeding 50 cents, stamp duty. ......................... IX, exLeeditig öocer.ts but not exceeding 75 cents IK), each package i f, the value of which shall exceed 75 c nts, and shall not exceed 1 00. ... Do, exceeding 1 00, for each and cxery 50 reni, or fractional part thereof, over and above I O0. an additional stamp duty of. Denti-i. for l.cene IMspatch, telegrspLic, when tie char? for the brt ten worda does not exceed 0 cents, stamp (lut-
Do, when it exceedi 20 cents..... Iharnond'.
li.-till-d spirits, first proof, per gallon instilled Spirits The duties on spirituous liquors, and all other spirituous beverages enumerated in tbe tax bill, is to be collected at no low er rate than the basis of first proof, and shall be increa?ed in proportion for any greater strength than the streugth of proof. Distilled Spirits The term first proof is declared to mean that proof of a liquor which corresponds to filty degrees of Tralles' cet.tessimal hydrometer, at the temperature of sixty degrees Kahrenheit thermometer ; and in reducing Ihe temperature to tbe standard of sixty, and in levying duties ou liquors above and below proof, the tahle of commercial values contained iu the Manual for Inspectors of Spirits, prepared by Prof. VIcCulIocli, under the sujrintetidence of Prof. Jtache, and adopted by the Trex-ury l)epartment,is to be used and taken as giving the proportions of absolute clcobol in the liquid gauged and ' proved, according to which duties shall be levied. liitillcrs, under which term is included every person or co-pHrtnership who distills or manufactures spirituous liquors for sale, for license IH., m iking less than 3t0 bids per year Do., of apples and peaches, making less than 150 M is per year Dividends, annual income from, when exceeding 6i0 00 and not exceeding I0,0u0 00, on the excess over 600 00 Do, exceeding 10,000 00, and not exceeding 50,000 IK, on excess over Coo 00 Dividends, annual income from, w hen realized by any citizens of tlie United States residing abroad, and not in the employ of the United States, not otherwise provided for, when exceeding CC0 00, on the exe-.- over 6H) 00. ... iTaft, drawn upon any bank, trust company, or
any person or persons, companies or corporations, for the payment of money at sight or n demand, same as "Bill of Exchange." Draining tiles are not to be considered a manufacture. Irops medicinal, same as "lentifriee." Kann houses, under which term is included every place w here food or refreshments of any kind are provided for casual visitors, and snld for consumption therein, but the keeper o an eating houe, having taken out a license therefor, is not required to take out a license as confectioner, for license 10 00 Electuaries, same as "Dentifrice." Knieralds 3pvrct. Kmbrocations, same as "Dentifrice." Knameled leather, per square foot 5 mills. Knaint bd skii ti'ig leather, per square foot 1 t cts. Kntry of any goods, w ares cr merchandise at any customhouse, for consumption, see "Consumption Entry." Entry of any good., wares and merchandise at miv custom bouse, f.r warehousing, see "Warehouse Entry." Entry for the withdrawal of any goods, wares or nicrcliandisr, from bonded warehouse, stamp duty - 50 cents. Epileptic pills, same as "iVntifrice." Erasive soap, see "Soap." "Essense of Life," same as "Dentifrice." Express For every receipt issued by an express compnny or carrier, or person whose occupation it is to act as such, for every single box.
bale, package or bundle, when tbe fee for
transportation oties not exceeti zo cents Do, w hen it exceed 25 cents, and does not exceed I 00 Do, when oue or more packages are seut to the same address, and tbe compensation exceeds 1 00 Eye water, same as "Dentifrice." Family pills, same as "IV ntifrice." Female pills, sam; as "Dentifrice." Ferry boats, propelled by steam or horse-pow er, on gross receipts Fine cut tobacco, see Tobacco." Fire insurance companies, on all dividends H-h, preserved, ad valorem llsh oil Max, manufacturers of, not otherwise specified. Do., prepared for textile or felting purposes, is not to be considered a manufacture until actually woven or felted into fabric tor consumption. Hour, made from grain, i not to be considered a manufacture. Fruits, pre.-erved Gains, annual, of every person, when exceeding 600 00, and do not exceed 10,000 00, on the excess of gain over 600 00 Do., exceeding 10,000 0, and not exceeding 50,000 CO, on excess over 600 00 Gains, on annual, from property of any kind in the United States, rralied by any citizen of th United States residing abroad, and not in the employ of the United States, not otherwise provided for fias, coal, when th product shall be not abo-f 5M1.000 cubic feet jer month, per 1,000 cubic feet t Do, d, when the product shall be above 50 .,000, and not exceeeing 5,000,000 cubic feet per month, per 1,000 cubic feet Io, do, when the product shall be above 5.0H,not, per 1.000 cubic fret Gas all illuminating, same as coal gas. Gelatine, of all descriptions, in solid state, per pound Ginger, ground, and all imitations of, per pound Glass, m inufaeturers of, not otherwiie specified Glue, in a liquid form, per gallon IK, in a solid state, per pound Glycerine lotion, same as "lcntifrice." Gut skins, curried, manufactured or finished... Gold, manufactures of, not otherwise provided for Goiiis, made for the use and consumption of the maker Do, except spiritous and malt liquors, and leaf, stem, or manufactured tobacco, where the annual product does not exceed 6O0 Oj, provided that this shall not apply to any bu-iness tr transaction wherv one party furnishes the materials, or part thereof, and employs another party to manufacture, make or fini-'h the poods, wares and merchandise, or articles; but in all such caes tbe party furnishing the materials aud receiving the goods wares and merchandise, or articles; paying or promising to pay thetefor, and rtctivin? the goods, wares and merchandise, or articles; be liatle t any charge with all accruing duties thereon Gunpowder, and nil exploive substances used for mining, artillery, or sjK-ting puriHes w hen valued at It cents per pound or less, per pound Io. do, when valued above Is rent per pound, cud not exceeding 'Mi cent, jiei pound Iv, do , when valaed atn.ve 30 cents per pound, per putid Gutta p rcba. manufactures of, not otherwise provided for Gypsum is nK to b considered a manufacture. Hair dye, same a "IV ntifrice." Hair restoratixe, same as "iv-ntifiice." Harness lesfber, per pound Harness leather, made of hide Imported eat of tbe Cape of Good Hope, per pound.... Heading are not to be considered a ma:;uf.eture. Htmp. manufacttiTS of, when net otlerwi-e specified Hog -kins, tanned or dressed lloir. exceeding six cior.th and slaughtered, when the number thus slaughtered excuds twenty in any xear. f r sa'e Iv, slaughtered by any person for bis own consumption Ib lK.w ware, iron, per ton of 2,000 pounds.... Hoop Iron (see iron) Horn, manufactures cf, not otherwise provided f r Hmrd cattle, exceeding el jhteen rumtba old, laughtered for sale, each Ik, jider ! months old, per head Ilore skin, tanned and dressed Hors dealer, umler which term is included every person w hose buincs it i to buy and sell horses and mules for each licen lv, ben they have taken out a license a livery taMe kee.ers are not reqrlred to take out an ambtional one. HiMetter' I.Itter, am as IVntifrice." II se, CoO'to.-tlll.r Hotels, under which term i included every
place where fri and bulging are provided for ami furnibed to traveler and sojourners in view of payment thercf.r, where tne rent or valuatiou .f tbe yearly rental of tbe house nd prop, rtv occupied, hll be 10,000 00 cr more, for each yearly license 200 00 Da, do, where tb rent or the valuation of tbe yearly rental ball be 5,000 tu, and leas than l,w. 00, for each yearly Ucen lis) OO
1 rent. 2 cents. 5 cents.
lKperct. 3 per ct. 5 per ct. exempt. 3 p?r ct.
5 per ct. 3 per ct. 5 per ct.
5 per ct. 5 cents. 10 cents. 15 cents. 5 mills. 1 cent 3 per ct. 25 cents. 5 mills. 4 per ct. 3 per ct. Free.
Free. 5 mill. 1 cent. 6 cents. 3 F cent. 7 mill. 5 mills.
3 T cent. 4 cent.
10 cents. Free. 1 50
3 f cent. 30 cents. 5 cents. 4 per ct. Ü 10 00
3 per ct.
Do, do, where the. ret: or tie xalaaUm of the yearly rectal shall be 2.5t!0 00, and Wo that 5 fs 00, f.- rsrh year! licet).. D, do, wtere the rent r tb vslu.it on of the rental ball b l.ovO 00, ajtd less tu an tJtvO ", pr each yearly bcrnse..... Do, do, where th rent or th ralas-rioa of tbe yearly rectal ball tr 5o0 00, ad lea than l,Xj 00, for each yearly lions Do, do, where tb reut or the venation cf the yearly rental shall bo 300 00, anl lesa than 500 00, for each j early license Do, do, where the rnt or tbe valuation of the yearly rental ba!l be 10O 00 and lesa than 0O0 (J for each yearly licn Do, do, where the rent or tbe valuation of tbe yearly rental ball be le than 100 00, for each yearly license Steamer and veveN rpon wafers of tbe United States, on board of which passengers or travelers aie provided with fd or lodging, hall b required to Uke out a Lcen.-e of tbe fcfth eta., via., at Hyperion f uid, same as "Dentifrice." Income, annual, of every person, when exceeding C)0 00, and not exceeding l0,0u0 00, on the tirfM over 600 00...... Do, exceeding 10,000 00, and not exceeding 50,000 00, on excess over 600 00 Do, annual, from property of any kind in the United States, realized by any citizen of tbe United States residing abroad, and not in tbe employ of the I'nited States Government, not otherwise provided for.............. India rubier, manufactures of, tot otLerw Ue provided for Inus, same aa "Hotel."
Insurance companies, all, on dividends 3 per ct.
insuraiare companies, iniaLJ or manne, cpon gross receipts for premiums and osrTnetits. Insurance companies, foreign, doing business in tbe United States Insurance (life) Policy of insurance, or other instrument by whatever name the am hall be called, whereby any insurance ball be made or renewed, manne or inland, upon property of any description, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance company or its agents, or by any other compony or person. Interest, income from, w hn exceeding th um of 600 00 per annum, and not exceeding lU.Ooo 00. on the excels of income over 600 OO. Do, exceeding lutioo oo, and not exceeding 50,iU)0 00, on tie excess over 600 00 Do, income from w hen realized by any citizen of the Cuited States residing abroad, and not in tbe employ of the United States government, not otherwise provided for Iron, manufactured, if not otherwise specified. Do, cast, used for bridges, buildings, or other 1eraunf nt ttruetures, per ton Do, railroad, per ton Do., re-rolled, nerton Do, advanced beyond slabs, blooms or hoops, and not advanced beyond bars or rods, per ton Do, band, hoop and sheet, not thinner than No. IS w ire guage, per ton Do , pbite, not less than one-eighth of an inch iu thickness, per ton Do, band, hoop or sheet, thinner than No. IS v. ire guage. per ton Ilo, plate, less than one-eighth of an inch in thickness, p r ton Do., nails, cut, and spikes, per tgn 1K, bars, rod-", bunds, hoops, sheets, plates.
nails and spikes, upon w hk-li the duty of 1 50
75 00 50 00 25 00 IS 00 10 00 5 00 25 00 3 per ct. 5 per ct. 5 per ct. 3 percf
1 per ct. 3 per ct.
25 cents. 3 per ct. 5 per ct.
5 per ct. 3 per ct. 1 00 1 50 75 cents. 1 50 1 50
50 00 00 tK)
lia been levied and paid, are only subject to an additional dutv of. tier ton
50 cents.
10 00 3 per ct. 25 cents.
50 cents. 1 00
i cents.
. cents.
5 mills. 5 mills. 1 cents. 7 mills.
1 cent. 5 mills. 7. nills. 1 cent.
1 cent. 3 per ct.
Iron, pig, is not to be considered a manufacture. Ivory, manufacture of, if not otherwise specified. 3 per ct. Jewelry 3percU Jute, manufacture of, if not otherw ise specified. 3 r ct. Jugglers, including every person who performs. by sleight of hand, for each license 20 00 Tlie proprietors or agents of all other public exhibitions or shows for money, ml enum rated in this section, shall pay for each license 10 00 Kid skins, curried, manufactured or finished. . . 5 ler ct. Lager beer per barrel, containing 31 gallons (fractional parts of a barrel to pay proportionately) 1 00 Land w arrant, brokers, under w hich tenn is included every person who makes a business of buying and selling land warrants, and furnishing them to settlers or other persons, under contracts that the lands procured by means of them shall be bound for the prices agreed on for the warrants, for each license.. 25 00 Lard oil, per gallon 2 cents. Lawyers, under which tenn is included every person w hose budness it is, for fee or rew ard, to prosecute or defeud any cause in any court of record or other judicial tribunal of the United States, or of any of the States, or give advice in relation to any cause or matter pending therein, (lawyers refusing to pay for
thislicense snail not be allowed to practice in any such court or tribunal,) for each license. Lead, manufacture of, if not otherwise specified Lead, white, per hundred Iease, for the hire, use, or rent of any land, tenement, or portion thereof, if for a period of time not exceeding three years, stamp duty.. Do. do, if for a icrioti of time exceeding three years,stamp duty
I-eather, bend, per pound 1 Do, butt, per pound 1
Do, damaged, per pound Do, enameled, per square foot Do, enameled skirting, per square foot lk , harness, per pound Do, harness made of bides imported east of tbe
Cap of Good Hope, per pound 5 mills. Do, offal, per pound 5 mills. Do, oil dressed, per pound 2 cent. 1V, patent, per square loot 5 mills. Do, paient j ipanned splits, used for dasher leather, square, foot.. . 4 mills. Do, pa tm ted or enameled skirting, per square foot lj cents. Ik, rough, made front hides imported east of the Cape of Good Hope, per pound 5 mills. Do., ruufcli, all other hemlock tanned, per pound 8 mills
Do, roufch, tanned in whole, or iu part w uh oak, per pound Do., sole, made from bides imported east of the Cape of Good Hope, per pound Do., sole, all other hemlock tanned, per pound. Do, sole, tunned in w hole or in part with oak, per pound
Do, tanned calf skins, each 6 cents Do, upper finished or curried, except calf skins, made from leather tanned in the interest of
the parties finishing or currying such leather, not previously taxed in tbe rough, per pound Do, manufactures of, when not otherw ise specified Legacies Any person or persons having charges or trust, as administrators, executors or trustees, of any legacies or distributive shares arising from personal property, of any kind w hatsoever, where the whole amount of such personal property, as aforesaid, shall exceed the sum of one thousand dollars in actual value, passing from any person who may die after the passage of this act, possessed of such firoperty, either by will or by the intestate aw s of any State or territory, or any part of such property or interest therein, transferred by deed, grant, bargain, sale or gilt, made or intended to take eflect in possession or enjoyment after tbe death of tbe grantor or bargainer, to auy person or persous, or to auy body or bodies politic or corporate, in tnist or otherwise, are subject to the following taxes: Where tbe person or persona entitled to any beneficial interest in such proerty shall be the lineal issue or lineal ancestor, brother or sister, to the person w ho died possessed of such property, for each and every hundred dollars of tbe clear value of mich interest in such property Do, do, w here the person or persous entitled to any beneficial interest In such property hall be a descendant of a brother or a sister of the person w ho died iossessed of such property, for each and every hundred dollars of tbe clear value of such interest
IV), do, w here the irion or persons entitled to any beneficial interest iu such property shali be a brother or sister of tbe father or mother, or a descendant of a brother or sister of the father or mother of the person who died posses.ed of such projerty, for each and every hundred dollars of clear value of such interest 3 00 Do, do, w here the person or persons entitled to any beneficial interest in such property shall be a brother Qr sister of the grandfather or grandmother, or a descendant of the brother or iter, or the grandfather or grandmother of tbe person w ho died possessed of uch proerty, lor each and every hundred dollars of the clear value of such interest . ... 4 00 IV), do, where the person or persons entitled to any beneficial interest in such property shall Im in any other degree of collateral consanguinity than is stated above, or shall be a stranger in blood to tbe person who died posMsed,a aforesaid, or hall be a body politic
or corporate, for each and every hundred dollars ot the clear value of such interest Im, passing by w ill, or by the law of any State or 'territory, to husband or wile of the ersn who died o-es,sed of the property. Legal documents, writ or other original process commenced in any court of law or equity, stamp duty Ia-tlers of credit (see bills of Exchange, foreign.) Letters of Administration Where the estate and effect for or in respect of which i:ch letters of administration applied for, shall 1 sworn or declatcd not to exceed the value of 2,500 00, stamp duty IK , do, to exceed 2,500 00, aid not exceeding 5.500 00 Im, do, to exceed 5,000 00, and not exceeding 20.000 Do. do., to exced 20,000 00, and not exceeding 50,000 00 IM, do, to exceed 50 000 00, and not exceeding lmi.ooo oo Do, do, excreding 100,000 00, and not exceeding 150.O00 00 IV, do, for every a lditioual 50,000 00, or part thereof Licenses roust b takn out each year by the fallowing named persons, for which they are to pav tte sum placed opposite their names viz: " Apothecaries. Auctioneers banker b lliard tables, fach
brewers, see "Brewer" brokers bow bug alleys, for each alley. . Cattle brokers Claim agents Co.xl od distillers Commercial broker Confectioners Circtisrs. Ilentist Iüstdler, t "Itiller." bating houses. Hör dealer
Hotels e "Hotels" from 5 to 200 00 Juggler 20 00 Lawyers lo OO livery stable keeper.... 10 00 Manufacturer 10 bO Peddlers, -e -Peddlers" from 5 to 20 00 Photographers 10 00 . Pawnbroker. 50 00 Physicians 10 00 beta.l dealer 10 00 Ketail dealers in, liquors 20 00 Kectifiers "Kectif.cr." Surgeon 10 04
75 cents.
1 50
10 00 100 00 10 00 !3 00 5o oo 100 00
2 cents.
10 00
3 per ct.
1 00 3 00 5 00 10 V)
5 00
Free.
50 cent.
50 cents. 1 K) 3 00 5 00 10 00
20 00 10 00
10 00 20 00
100 00 & 00 25 and 50 00 50 00 & 00 10 00 10 00 50 00 50 00 10 00 50 00 10 00 lo 00 10 00
and not exceeding and not exceeding
not exceeding
50 cents. 1 CD 2 00 5 00 10 OO 15 00 10 CO 5 cents. 10 cents. 1 cent. 2 cents 2 00 10 cents.
3 per ct.
2 cents.
10 cents. 2 cents. 2 cents. 2 Cents. 2 cents.
8 cents. Free. 25 cents. 5 per ct.
5 per ct.
3 per ct.
TobaccordstsTheatre Tallow chandlers Soap maker. Wholesale dealer Wholesale dealer in liquors Life lnsurar.ee companies, see "Inum-." Lij-e is not to be regarded a a manufacture. UaiaecU, same as lraufrc. Linseed oil, rvr gallon Livery stable keepers under which terra is included every person whoe occupation is to keep bor for hire or to 11, for licen Lotions aatue as "Dentifrice." Lozenges, zned.cir.al, am as "Derstriflce." Lumber I not to b considered a manufacture. Magazines are not to be regarded a a manufacture of paper, or submitted to a rate of duty as a manufacture. Do, for all advertisement on gToa receipt Magic Liniment, same as "IVntifrice." Malt is not to be considered a manufacture. Manifest cf tbe cargo of any ship, vessel or steamer, for a foreign port, if the registered tonage does not exceed three hundred tons, stamp duty Do, do, eiceedjng three hundred tons, and not exceeding six hundred tons Do. do, exceeding six hundred tons. Manufacturers, for license
Msn4i;actures, not otherwie specified, of bone, brass, bristle .cop per, cot ton. flax. glaa, gold, gutta percha, bemp, born, In-iia niorer, iron, ivory, jute, lead, leather, paper pttery, ila. ilver, steel, tin, willow, wood, wool, worsted, and other materials 3 per ct. Maps are not to e considered a manufacture. Marine insurance companies see "Insurance." Marine protest 23 cent. Meats, preserved Sperrt. Medicated herbs, same as Intifrice." Medicated wate rs ame as "IVntifrice." Medicines, see "Dentifrice." Merchandise, ee "Goids." Mineral coal, except pea coal, per ton 3,1,' cents Morocco, kin, curried, manufsct'd or finished. 5 jer cL Mortgage on lauds, estate or property, real or perstniul, heritable or movable, whatsoever, where the same shall be made as a tecurity for the payment of any definite and certain sum of money, lent at the time or previously due and ow ii.g or forborn to be paid, King payable ; also any conveyance of any lauds estate or property w hatsoever, in tru.-t to be. sold or otherwise converted into money, which shall be intended only a security, and shall be redeemable before the sale or other disposal thereof, either by express stipulation or otherw is, or any personal bond given as security for tbe payment of any definite or certain sum cf nionev exceeding 100 00, and
not exceeding 5H 00 IV), exceeding 500 00, and not exceeding 1,000 00 IM, exceeding 1,000 00 and not exceeding
2,500 00 Do, exceeding 2.500 00, 5,00) 00 Do, exceeding 5,000 00,
10,000 oo , Do, exceeding 10,000 00, and 20.000 00 ,
Do, for every additional 10,000 00, or fractional part thereof, in excess of 20,00 00 Movements, clock, made to run one day, each. . Io, do, made to run over one day, each Mustard, ground, per pound. Mustard seed oil, per gallon Mutual insurance companies, see "Insurance." Nails, cut, per ton Naphtha, per gallon Newspapers are not to be regarded a, a manufacture, or submitted to a rate of duty as a manufacture. Newspapers, for all advertisements, on gross receipts, see "Advertisements" Notarial act, see "Protest." Officinal preparations, same as "Dentifrice." Oils, animal, all, pure or adulterated, if not other is provided for, per gallon Do, illuminating, refined, produced by the distillation of coal, asphafcum, shale, peat, petroleum or rock oil, and all other bituminous substances used for like purposes, per gallon Do., lard, pure or unadulterated, If not otherwise provided for, per gallon Do, linseed, do, er gallon Do., mustard seed, do., per gallon Do, all vegetable, per gallon Oils, medicinal, same as Dentifrice." Oils, refined, produced by distillation of coal exclusively, per gallon Oleic acid, produced iu the manufacture of candies, and used in the manufacture of soap.... Oxide of zinc, per 100 j.ouiids Oxygenated bitters, ianie as "IV-ntifrice." Painters' colors, do Order for tlie payment of any sum of money draw n upon any bank, trust company, or any person or persons, companies or corporations, at si'lit or on demand, stamp duty same as "Bill of Exchange." Packet, containing medicines, Ac, same as botties containg the same, see "bottles." Pain killer, see "Iiejitifrice," Paints, dry or ground in oil or paste, w ith water, lud otherwise provided lor Palm oil, see ".Soap." Pamphlets are not to be regarded as a mannfneture or submitted to a rate of duty as a manuture. Do, on gToss receipts for advertisements Pauaceas same as "Dentifrice." Paper, minufacturers of, if uot otherwise specified, of account book, bank note, binders' board, card, banging, letter, map, note, printing, sized and colored, printing unsized, pasteboard, plate, uncolored calendered, wrapping, mnde of Manilla nenip, or imitation thereof, w riting and all other descriptions of.. Paralline oil Parasols of any material Passports, on each issued from the office of the secretary of Stute. Do, on each issued by auy minister or consul of the United States Passage ticket, by any vessel from a port in the I'nited States to a foreign port, ol less than 30 00 IM, exceeding 30 00 Pasteboard, made of junk, straw, or other material.. Patent leather (see "Leather,") per square foot. Pawnbrokers, under which term is included every person w hose business or occupation is to take or receive, by way of pledge, pa an or exchange, any goods, ware, or merchandise, or any kind of personal property whatsoever, for the repayment or ecurity of money lent thereon, tor license Pearl barley is not to be considered a manufacture. Pectoral balsam, same as "Dentifrice." Pedlers, under w hich term is included every persou w ho sells or ofiers to sell, at retail, goods, wares or other commodities, traveling from place to place, in the street, or through different parts of the country, w heu traveling w ith more than two horses, lor each iicense. . Do, do, w hen traveling w ith tw o horses, for each license.... Do, do., when traveling with one horse for each license Do, do, w lion traveling on foot, for each license lv, who sell newspapers, bibles or religious tracts Do, w bo sell, or otter to sell, dry goods, foreign or domestic, by one or more original packages or pieces at oue time to the same person, for each license Ds, who peddle jewelry, for each license Pepper, ground, and all imitations of, per punJ Perfumery, same as "Dentifrice." P imieuni, refined, per gallon Phial, containing medicine, Ac, same as "bottle," which see. Photographers, uuder which term is included every person w bo makes lor sale photographs, ambrotyies,.or pictures ou glass metal or paper, by the action of light, for each llceusc, w hen the receipts do not exceed 5tK) 00 Do , do, when the receipts are over 500 00, and under 1,000 00, for license D), do, when receipts are over 1,000 00, for license Physicians under which tenn Is Included every person (except ajothecaries) whose business it is to, for fee or rew ard, prescribe medicine or perform any surgical operation for toe cure of any bodily disease or ailing, dentists included, for each license Pickles Pig iron is not to be considered a manufacture. Pills, same as "Dentifrice " ritnento, ground, and all Imitations of, per pound Pins, solid bead, or other l)o, solid head or other, in boxes, packets, bundles or other form Plaster is not to le considered a manufacture. Plaster, sam as "IVntifrice " Plate of gold, kept for use, per ox. troy Plate of silver, do, per oz. troy Plate, silver, as above, to the extent of 40 oz.v. Plate iron, see "Iron." " Playing cards, see "Cards." Plug tobacco, see "Tobacco." Policy of insurance, (life,) see "Insurance." Do., (marine or inland,) we "Insurance." IM, (tire,) see "Insurance." Pomades, same as "Dentifrice." Porter, per barrel of 31 gallons, fractional parts in proportion Pot, containing Medicine, Ac, same as "bottles." Potions same as "iientifrice." Pottery ware, if uot otherwise specified powder. med.cinal, auie as "Dentifrice " Power of attorney, for the sa'c of transfer of any tock, bonds or scrip, or for tbe collection d any dividends, or interest thereon, stamp duty
I Power of attorney, or proxy for voting at any I election for officers of any incorporated com- ; pany or society, except charitable, religious, j literary aul cemetery societies stamp duty.. I Power of attorney to sell and convey real estate, i -r to rent or to lease tbe same, or to perform I any and ail other acts not specified, .stamp
iiiry Prprations, medical, same as "IVntifrice." Preparation, of which coffee frms a part, or w bich are piepared for sale as a ubsutute for coffee, per pound Power of attorney to receive cr collect rent, stamp duty Preserved fi.b Preserved fruit Preserved meats Printed hooks are not to be regarded a a manu--facture, or ubruitted to a rate of duty aa a ciatiufactere. Do, ou all advertisements, on gros receipt for Printers' iuk is not to be cr nsidered a manufacture. Irobate of w ill, w here the estate and effect for or in rect of which uch probate applied fr shall be sworn or declared not to exceed the value of two thousand five hundred dollars stamp duty Do, do, to exceed two thousand five hundred, and not exceeding five thousand Im, do, to exceed five thousand anl not rxceeding twentv thousand IM, do, to exceed twenty thousand, ami not exceeding fifty thousand I M, do, to exceed fifty thousand and not exceeding one hundred thouend Do, do , exceeding one hundred thousand, and not exceeding ote hundred and fifty thousand Do, do, for every additional fifty thousand or fractional part thereof. Pror.ta, annual, of every person when exceeding ix hundred dollars, and not exceeding ten th'-asaod. on the excr over i hundred....
3 per ct. exempt. 5 per ct. 3 00 3 00
50 rents. 1 00 3 per ct. 5 mills.
50 00
20 00 15 00 10 00 5 00 exempt.
50 00 25 00 1 cent. 10 cent..
10 00 15 00 25 00
10 00 C per ct. 1 cent. 5 per ct. 5 per ct.
50 cents. 3 cents. Free.
1 00
3 iK-r ct.
25 cent.
10 cents.
1 00
3 railU 25 cents. 5 per ct. 5 per ct. 5 per ct.
3 per cU
5 per rt.
i per et.
23 cent.
Sperrt.
3 per ct 1 50 75 cent,.
25 cents.
10 cents.
Do, exeerdisg ten thouir.l, acd not eirdir.g fifty thousand, on tbe excess over six hundred IVx, anovi'il, when received by ay citizen i tb Unj ted States rea:dmg atroiad, and not iu cm ploy c-f tb United Skates not otherwise provided for Promf'-ory no, see Note." Property, annual income from. same a "PrcfiL." Property, left by legacy, see "Legacte," Protest of every note, bill cf exchange, acceptance, check or draft PnMicatie, same as "Printed books." Pulmonary balsam, aazne a In'J frier." Pulmonary sirup, same a "Ient.frre." Pulmonic irup, ama "Iv-iit.f.ice." Do, water, sam as Ient.frice." Railroads. n gross receipts fur carrying paasenrrr Do, tbe motive power of which t not steam, ou
gros receipts from earning parr.gers 1", per ct. Do, on bonds or other evidenre. of indebtedness
upon wtitrh Interest Is tipulatea to te paia. on th am un: of interest Raüroa 1 iron, pT tou Im, re-roi!ed, ier ten Railroad pil's same as "Dentifrice." Keady relief, same as 'D-titifrsce." Keceipt, warehouse, stxmp duty Receipt (other than charter party) for any goods merchandise or effects to 1-e exported from a port cr place in the United States to any foreign port or place, stamp duty
Do, for any goods, merchandise or effects to be carried trim one port or place in the I'nited Stiles to any other port or place in tbe United States, either by land or water, except when earned by an expresa company or carrier, stamp duty.... 5 cents Rectifiers, under mhic! term is included everr person bo rectifies, purifies, or refines pirituous liquors or wines, by any process, or nixes distilled spint, wbiky, brandy, gin, or wine, with any other materials, for rale under tbe name of rum, w hisky, brandy, gin, wine, or any other name or names, for each license to rectify any quantity of spirituous
liquor not exceeding T0 barrels. Containing not more than forty yallons to each lVi, for each additional 500 barrels or any fraction thereof bed oil, used as material in tbe manufacture of paint Rents, annual income from, w hen exceeding six hundred dollars, on excess over tix hundred. IV, Annual income from, when realized by a citizen of the United states refidin' in a foreign country, anl not in the employ of the I li led Mates Reta.l dealers under which term is included every jerson whose business or occupatitm i to sell or oßer to It groceries, or any goods w ares or merchandise, of foreign or domestic production, in less quantities than a whole or original piece or package at one time to th same person (not including wines, spirituous or malt liquors, but not excluding stationery, drugs, medicines cigars, snuff or tobacco,) lor each license Ketail dealers in liquors, under w hich tenn is included every person who shall sell or offer for sale distilled spirits, fermented liquors wines of every descnption, in les quantities tlian three gallons at one time, to the same purchaser (this di.es not authorize any n nts, liquors, wines or malt liquors to le drunk on tbe premises) foreach license .... Reviews, same as "Pamphlets. " Richardson's bitters Mine as "Dentifrice " R.t k oil, refilled, see "Oils." Roman cement is not to be regarded as a manufacture. Russia salve, same as "Dentifrice " Salaries, annual income from, when exceeding six hundred dollars, on the excess over $G(k). Im, ail, of persons in enip oy of the United States, when exceeding the rate of six hundred dollars i er year, on the excess above six hundred Saleratus per pound
Sales, auction of goods, etc, on gros amount of - sales 1-10 of 1 per cU
Do, of stocks, etc 1-10 of 1 percU
Varn!b, made wtHy er tn part of fia cepal. Do , made cf otter r-ira or tobatancer Veg-taM e ls per pili Vetrta'-le pulmonary baJetv, tame a "Dentri fccr." Verm.fng. same a "Drritifric." Warehouse ertry, at cwstou boues net excdlog one dollar la vaise, stamp dsty Do, do, exceiiP one dollar, and cot exeeedine; five dollars ... Ix, do, exceeding five dnilars fa value Vt arehou receipts, stair p duty - Whisky, per gallon Dn, rectified, is tvx to psy an add.tioal dsstr. Wholesale dealer. under bu h term t mc'ieled every perv'n hose tulis , .ocxipts.n I to eil, cr offer t sell, rrirnvr any f d, war or menban!ie, of f,.re g-i or dnetie production, by more than ie on,noal package or piece at on time, to lb am purrha.srr,not incladtr g w ,:;cs 'plrituou orrrialt liqwor. for each leme - - W bolesal dealer in liquor cf erery deerptRHi, itK lud in g dist lied spirits fennentcd liouor and w uie of ail kits' (person other than ditrT, wfao eil or offer for al any auch liqnor. tn quantities of more tbaa three gallons a: one time to tbe same purchaser, are included.) frarh license Willow, manufacture of - - Wine made of grapes per gallon W ithdrawal entry, at custom bouse, stamp duty Wood, manufactures of, tf not cUierwise provided fr - - - Wood crews - Wool, manufacture of, not otherwise rpecifed. Worsted, mariufact ures of, not othert ise perified Worm loxecge, same a "IVumnce." Writ, stamp duty ... Zinc, manufacture of. not otherwise rpecifled. IM, oxyde of, per 10V pound - -
25 00 25 OC Tree 3 per ct. 5 per ct.
10 00
20 00
3 J xt ct.
3 per ct. 5 mills.
50 cents. 1 00 2 o) 5 00 10 00 20 00 10 00 3 per et.
Sales made by public officers, etc Salt, per hundred pounds Sulvt's same as "Dentifrice." Sar.sapanlla, bull's same aa "IVntifrice." Do., Towtisends, same as Dentifrice." Savings institutions, on all dividends.. Scheidain Schnapps, auie as "IVntifrice." Screws, called wtod screws, per pound......... Segars, valued at uot over live dollars j-er thousand, per ope thousand IM, valued at over five dollars per thousand, ami not over ten dollars, per one thousand.. Do, valued at ten and not over twenty dollars, per one thousand IV, valued at over twenty dollars per thousand Shell fish, in cans or air-tight packages Sheep, slaughtered for sale, per bead Sheep, blaughtered by any ersoti for bis own consumption Sheepskins, tanned, curried, or finished Sheet iron, see "Iron." Shf-rry wine biftcrs, same aa 'Ientifrice." Shingles are not to be considered as a manufacture.
Silk para.-ol--Silk umbrellas -
Silk, manufactures of, when not otherwise spec
lfied ..... Silver, manufactures of, when not otherwise specified - - - Skins, calf, tanned, each - Do., American patent Skins, goat, curried, manufactured or finished, kid, do, morocco, do, sheep, tanned, curried, or finished - - - - Do, deer, dressed and smoked, per pound I M, hog, alined and dressed Do, horse, do, -Slates are not to be considered a manufacture. Slaughtered cattle, see "Cattle." I So. hops, see Hogs." Do. sheep, see ";heep." Smoking tobacco, see "Tobacco." Snufl", aromatic, same as 'Dentifrice." Do, catarrh, same as "Dentifrice." Snuff, per pound .... Soap, cast ile, valued not above 3, cents per pound, per pound -Io, castile, valued above 3,'4' cents per pound, per pound .... IM, cream, per pound - Do, erasive, valued not above 3), cents per pound, jer pound ... Do, erasive, valued above 34 cents rer pound, ler pound - - - - IM., iancy, per pound - - - Do, honey, per pound - - - IV, palm oil, valued not above 3 )t cents per pound, per pound ... IV, palm oil, valued above 3,'i cents per pound, per pound ... Do., scented, per jound Io, shaving it pound Do, toilet, of all descriptions, per pound LV), transparent, per pound Do, of all other descriptions w bite or colored, except soft soap and soap otherwi.-e provided for, valued not above cents jr pound, per pound - - - Do, do, valued above 3i cents per pjund, per pound .... Soap makers, umler which term is included every person w hose business it is to make or manufacture soap, for each license Soda, bi-carbonate of, per pound - Sole leather, see "Leather." Spikes, per ton - - - Spirits, uistilled, per gallon Spirits, rectified and mixed, per gallon Spirits medicinal, same as "Dentifrice." Split jea. are not to lie considered a manufacture. Siarcli, made of corn, per pound I to., mad of potatoes, per pound Do, made of rice, per pound Do, made of w heat, per pound Do, made of auy other material, ter pound
Stoves are not to le considered a manufacture. Steamboats, except ferrybout, on gross receipts St-d, manufactures of, w hen not otherwise jecified .... Steel, in ingots, bars, sheets or w ire, not less than one quarter of an inch in thickness, valued at 7 cents per pound or less, per ton Do, do, valued above 7 cents, and not above II cents per pound, per ton Do, valued above 1 1 cents jer pound, er ton, Stills, used in distilling spirituous liquors, for each yearly licence ... Do, Used iu distilling spirituous liquors, for each half-yearly license ... Do , used by distillers of apples aad peache, may be licensed lor ihe space of three months, upon payment for each license (or such time. Stock insurance companies, see "Insurance." Stoves, per ton of 2,000 pounds Sugar, brow n or Muscovado, not advanced above No. 12, Dutch standard, produced from cane, excepting sorghiiru and nnpbee cane, per jound Do., granulated, loaf, lump, pulverized, refined, or made lrotn molasses, sirup of niolasse, me Udo or concent rated melado, per pound. Sugar candy, made w holly or in part of sugar, jer jound - - - Sutiar coated pills, same as "IVntifrice." Sulpbate of barytes, j,er 100 pounds Surgeon, foreach license Tallow chandlers, under w hich term is included every person w hose busiue it is to make or manufacture candles, .r each license - Tar, coal produced iu the manufacture of gas. Taverns, same as "Hotels." Telegraphic dispatches, ee "IMspatcbea." Theatre.-, under wbxh term is included every place or edifice erected lor the purpose of dramatic or operatic representation, plays or jxrfoniiance, and not including bails rented or Used occasionally lor couierts, or theatrical representations, (or each license - - Tickets passage, by any veel from a port In the United .Mates, to a foreign port, if lea than thirty dollars ... fio, exceeding thirty dollars Timrer is not to be considered a manufacture. Tin, manufacture of, when i.ot otherwise specified - Tirwiures, ame as "Dentifrice." Tobacconist, under w b u trim is included every person who thai I offer for sale, at rttail.segar, snuff, or tobacco tn any form (wholesale or r tail dealers, keeper of hotels, inns and tavenia having taken out a license are cot required to take out a license as tobacconists,) for each license ... Tobacco, cavendi'h, valued at more than 30 cent per pouml - - - I . do, valued at any sain not exceeding 30 cents per pound ... I), fioe cut, valued at more than 30 cenu per poii rid - IM, do, valued at any sum not exceeding 30 cents per pound ... Iv, ground, dry or damp of all descriptions, (except aromatic or medicinal snuff in phials pots, boxes or packets,) pr pound I, manufactured, of all kinds not including snuff or itegars or tobacco prepared with tem in, valued at over 3 ceuta per pound, IM, do, value! at less than 30 cenu per pound lto, smoking tobacco, prepared with stem in, per pound - - - I., plug and tL-t, same as 'Tobacco, cavendish." Tonic mixtures, same as "Dentifrice." Tootb powder, same as "1 lentifrice." Trust coipnie, on dividends, Ac Umbrella, tuad. of cotton -Im, made of any über uiattrial Umbrella atretcuer are not to be e.a.dered a manufacture. Unguents ame a "Ia uifrice."
exempt.
4 cents
3 per ct
rents.
1 50 2 00 2 50 3 50 5 per ct. 5 cents. Free. 4 per ct.
5 F cent.
5 per cent.
3 per ct. 3 perct. 6 cents. 5 perct.
4 jmt ct. 2 cents. 4 per ct. 4 l-er ct.
20 cents. 1 mill. 5 mills 2 cents. 1 mill. 5 mills. 2 cents. 2 cents. 1 mill. 5 mills. 2 cents. 2 cents. 2 cents; 2 cents.
1 mill. 5 mills.
10 00 5 mills. 2 00 20 cents. 10 cnts.
U, mills. 1 mill. 4 mills. 1, mills. 6 nulls. 3 perct. 3 percL 4 00 8 00 10 00 50 00 25 00 12 50 31 50 1 cent. 2 mill. 1 cent. 10 cent. 10 00
10 O0 exempt.
I per Ct & per ft.' 2 cent.
55 cenu. SO recta. 1 00 23 cent. 20 cent.
x
100 00 3 per rt. 5 cents. 50 cenu. 3 per rt. 1, CUi I -er fL 3 per ct. 50 cent. 3 per et. 25 cent.
RAILROADS.
PERU AND INDIANAPOLIS RAILROAD. ISG2. rim.:ir,'Ji"i 1862. NEW ARRANGEMENT. ,ew Monte im C'lilcaijo via Kokomo. 32 MILES SHORTER THAN OTHER ROUTE. ON AND AFTER MAY 6, lsS2, traitt will be run a follow: A Ma i Train will leave Indianapolis at 11:1 A top at all stations and make cloe connection at Kokomo with train on the Cincinnati and Chicago Air Line Railroad (or Loganport, Valparaiso and Cbkrago, and arrive at Peru at 3:15 P. M, in time to make connection with trains on tbe Toledo and Wabash Railway, going Ea?t and West. Returning, the same train will leave Pern at 00 A. M, after tbe arrival cf tbe train on tbe T. k W. R. W. fromth East, and arrive at Indianapolis at fr.5t A. M. in time to make connections for all polnu Laat, South and West. An Expresstra!n will leave Indianapolis at 10.35 P. M, connect t Kokomo with train for Chicago, and arrive at Pern at 500 A. M . intime to make connection with traina going East and Wet on tbe Toledo and Wabash Railway. Rvtnmlrig the same train will leave Peru at 12:00 M, making close connection at Kokorno with tbc traina on the Cincinnati and Chicago Railway from Chicago Valparaiso and Logansport, aid arrive at Indianapolis at 4 10 P. M, In time to connect with the evening train for Cincinnati, Ixiisville and other point. Special attention given t tbc transportation of live stuck, produce and merchandise generally. DAVID MACT, General An tit and Superintendent. Thico. P. IIt HV.Cieneral Ticket Agent. pl'62-dly
INDIANAPOLIS AND CINCINNATI
MBjo A I la
Ft O A X I
.Shortest Iloute bjr Tlilrfr JlllroJ NO CHANCE OF CARS TO CINCINNATI I Three trainsleave Ind.anapolis Daily, (Sundays excepted.) 1.1 IKSTTRA1N. 5:20 A.M CINCINNATI IJGIITNlNtl Express arrive at Cincinnati at 19 A M, and Lexington, Ky, 7-0 P. M. Second Train 10:40 A. V. Cincinnati Mail, arrive at Cincinnati .140 P. M, making close connection with Little Miami Railroad for Loveland, Morrow, Columbus, New. ark, Zanesviile, and Wheeling. Third Train 6..T5 P. M.Cincinnati Express, arrives at Cincinnati 11:10 P. M. Fare same as by any other route Call for your tickets rni tbe Indianapolis and Cincinnati Railroad, baggage checked through. SrtcixL Nonnc. be ure you get it. tbe right train at Indianapolis. Tbe enly Cincinnati train, atatida on tbc fifth track, being, tbe farthest track souta in the Union Depot, at IndianajM.lis. W. H. L. NOr.LE, General Ticket Agent. Ww. Powkll, Traveling Agent my24 '62
PIANOS.
$150 BEST PIANOS. $150
ROVESTEEN II ALE having removed to their new JC warerooms,
No. 478 Broadway,
are prepared to offer tbe public a magnificent new ncale. full 7-0ctave Rosewood Piano. continlng all Improvements known in this country or Europe, over-strung bass, French grand action, harp pedal, full iron frame, for 8150 CASH. WARRANTED FOR FIVE YEARS, Rich moulding cases, $5175 Til $200, all warranted made of tbe best material, and to stand better than any sold for f00 or t.Vn) by the el 1 methods of manufacture. We invite tbe let judges to examine and try these new instrumenta, and we stand ready at all times to lest them with anr other manufactured in this country. illOl liNTKO V II A 111, iny26-d3m 478 broad way N Y.
AMERICAN CEMENT CLUE. o!iiu!Iiiii for I he Time. A NECESSITY INJVERY HOUSEHOLD! Johns & Crosley's AMERICAN CEMENT GLUE, TUE STRONGEST GLUE IN THE WORLD For Cementing Wood fnltirr f.lv Ivory, China Jlurblr. I'ercrlnlnt Alnbatfer Ilonr. floral Ar TUE ONLY ARTICLE OF THE KIND EVEU I KODUCED WHICH WILL WITHSTAND WATRK. KXTIt ACT: "Every I ot.ekepr should 1 ave a supply of Johns A Croidey'a A serican Cement Glu ." .V. ) . 'Unit. "It ia aa convenient to have it the bouse." S tntk "It 1 always ready; this commend it to everybody." .V. 1". Inlejruirt,t. "We have tried it, an! (Id J it a useful in our bouses as water." U Jit's j iritofU, 11.
Trice !e"S et, per dottle VEIIV MHEItAL KK DUCT IONS TO WHOLESALE DEALERS.
JCJT For sale by all Drcggi-t and Storekeepers ea eraiij throughout tbe country. JOHIYS cVCUOSLLY, (holk M.vst racTtaxaa,) 7 8 William Mrerlt Corner of Liberty treet, N. T. Jolyg-dly'ei
LIVERY STADLES.
100 00
50 cent. 1 00
3 per ct.
C. W. HAM, & CO., EXCHANGE STABLES, 25 lL.L.lOIM KTHI1CT, 0P1WITE BURS llfiUSK. INDIANAPOLIS, IND. nrf.-tir
HOTELS.
10 00 15 cent. 10 cenu. 15 cents. 10 cent. H cent.
15 cent. 10 rent. 5 ceuta.
3 per et. 5 per rt. 6 per ct.
French's Hotel, ON THE EUROPEAN PLAN.
CITT Or II TOOK.
snta.E iioo.nN zo cr.iT rim da v. CITY HALL SQUARE, COR. FRANKFORT IT., Opposite City Halt.
M'
EALS AS THEY MAY EK ORDERED IN THK
spacious Refectory. There la liarber'a bhep ud
bath-room Vtacbed to tbe Hotel.
fgy Beware of Kunner anl Hark men w be say wo ar. It. lUliX ll. nov r.o '(1 -d ly Proprietor.
SCHOOL OnCAHO.
VNF.W INSTRUMENT JUST THE THING OK Sabbath Schools Academies and Small Cbarcbca.
WILLASD STOW ELL-
