Daily State Sentinel, Volume 10, Number 3697, Indianapolis, Marion County, 7 August 1862 — Page 4
miTt TMAfPTfinTAT rpftV
Th Taxe Impoird y the Tnr flitl a4 l'aiifd br tnffret Jun? 2.1df I802 Tb Datie? n nctnet nularancc Cmpanlrf Itallraad Com pfttur, Ac Thf TKici on DUtillcd ftplrlt, .nnnufaciurrtt Oll Paper bail Cnndlr, Tebarco, Xnulft Sc frf lrn, Sap,sereMr Clof Ii, fca f her Cilnr, Wlne.Coal, Ac.-llieTx n Cattan The Mrrnte Tax Ac, Ac
Tb Tut Bill Just paed both Ilmues f Con ri vi on th 234 ef Jan. We five below a tat! of the Uw im
posed. Th um of the article "and c of persons
tax4, re arrn;re4 In !rhaf,tcl form, rendering th
tMm valuable fur eonrir,etit anl ready reference: Tb 'as es Impose! are of tb roUowingdiJrerentclas.ee. traf A tax oei profi r.I corporations e 'gaged In ewtaJa pwrroit, f.-r licei. ,W(?tl A Iii on mn;rctnred article, product, Ac, to be paid by the manufacture r or producer "heo be IN suck Article or product - jTr duty on ikcomvf of individuals, railroad and tOVat companies public officer arid otLer'.. ".rrA Dutie to be paid f-r tarop, wt.ic t tie bill rewires to be mflxd t certain papers, medicine, docoBota, Ae. The Tax BU ii to to Into eflret on th ilr-t of August. A lar portion cf the people of the Northf m States will beUd on fr Ihm irv-nnv tax, eoncrninr the payment ef Urb aa erroneow iicpTeton ia prevalent. It is not to be paid Immediately, on the ltetn:e and profit tf the Jear already pawd, but III become -tue o tb lt of lay, 1 VU, and tat t levied on the Income for tb year prreedmtr. A ltit 1 jlacedto the time in which the tax ball t in operation, the date Cxed for it to ceae being 13. 1b President may divide the State Into districts, nt ding th number of congressional di-trict, and appoint an aftxea-or and collector (to be confirmed by the Senate) for each district. Fach ae-or may divide hi districts into eofrrementsnb-distrfrt, and appoint an aa iataust In each division. Eah collector may a f point as naay d-putle a t may dem proper. Bond 4 are re aolred. Cotlectura lo pay a: d be repoL.ible for act of eir d'jnjtl.-j. AU per, rtoershin. firms, corporations, asso elation, ar required to make li.-t of all their property or incmea taxed by tbi law, on the 1st of August, ISC'2, and lt of May thereafter, arvl deliver such list or statement to the assistant collector of th district. A fine of $.100 1 Imposed for incorrect lift. Persons refusing to fuml h a list of their taxable effects and Income to b f!nd t'00, and the a.ees.or will make bt and then add flrty er cent, to It, and the a?er art authorized to enter dwellings and places, to ascertaiu heslue of property. The asraors may bear appeals, but hall not Increa5 aasroenta with oat firt giving notice to the as.csted party. The collectors ehall gire notk- by advertisements or
pot tills of the tlm when a n. smrnt are da, and If
they are not paid within Un day of that time, t n ji'r centum hall be ed-led to th amount a-eed; andthicollector or a depaty hall, within twenty days thereafter, call upon the prn.i refuMnz to pay, dcmaidin the amount due, with ten per cent addition; and, if not paid then, the collector may sell enough of the pr pertv as ae4ed to ral the taxes, ten r cent a I led, and the exp . Dot :ce of sale to be publicly advertised. To 1 or implements of a trade cr profetu-ion, one cow, arm, and provision, and household fnrritnre kept for ne, and apparel necery for a famiU hall be extuipt from such aal. Property that cinnot be divided, to be old entire, and lh surplus paid bark to the owneis. If property taxed cannot b sold for the amount of the taxe. it hall
be bid in by tb collectrr for the Cnited States, arvl then
sold for whatever um it may brng.
Flna for obstructing or hindering a collector or deputy.
Th compensation of collectors is fnr ter centum on
the flrt hundred thrvi-Aivi dollar collc'cd, and one per
centum on all over that um, and a proper amount of
tatlary, etc., is also allowed. Out of the commissions
the collector mut pay their d -putios.
If the taxea cannot he collected in any Stite, at the time specified In the act, the Prerldent i directed to col
lect them as soon as possible, adding ix per et ui interest
fortbt delay. T4 Collectors may srrant licenses frr distilling; the col
Wtors to aptioiu i'p ctors of diotilled liquors. The dis
tillers may eiect Londed warehoue, nihlr certain re-
trictions. The provisions In regeru to beer ara uutilled
liquors are length j sou in detail.
The penalties for carrying on any bufnes for which a
license is required, without a i:cen?c, are severe.
Kaitroad and Kerrie to pay 3 per cent 011 their Rr-wa
receipts fr passencera If not uMrg team, iercent
Toll bridges t pay 3 ler cent, of thir rweipts.. Ha Iroa l
eompnniea shall par 3 pee eeot. on the amount of their
dividends and iiieret on bonds, and deduct the same
from their payments to tbare and bondholder-. Tank
and Insurance dividends are al-to taxea s per cent.
A tax of 3 percent I levied on all adverti-in receipts
or newspapers, period! "al, n leaves, c. fi,uuu atmu ally being exempt, atxl newspaperi not having 2,t00 cir
It is unleitood that eparate bill will be paved tax
ing ive stock and real estate.
AdvrrUcinents inserted In newspapers, magtines, reviews, or any other publication, on groa receipts for. ..... . !., all receipt a for, to the amont of Sl.ouo.... Do., do,, by newpapers denied the use of the mails............ ............. Do., do., by papers whose circulation docs not xeeed 3,000 copiesAgreement, f or each sheet or piece of paper on which written, stamp duty Agreements, for the hire, use of rent of any land, tenement, or portion thereof, if for a perlud of time not exceeding three years, tamp duty. ..... . Do., do,, if for a period of time exceeding ihre years, stamp duty Alcbohol, mail or manufactured of pirits or n3aterals upon which the dutfe Jr.ij orrd by this act shall have bei-ti paid, U not to be considered a manufacture. Ale, per barrel of thirty -one gallon, fractional parts of a barrel to pay proportiontfly Alteratives, each package of, the retail price r value- of which does not exceed 23 cents, stamp duty Do., each package of. the retail price or value of whir h exceed V cent, and .e not exce4 50 cent, stamp duty Do., each packattc of, the retail price or value of which exceed 50 cents and doe not exceed 73 eents, stamp duty Do , each package of. the value of which exceeds 75 cents and does not exceed fl PsvCSCh packajre of. the retsil price or value of whka exceed 1, for each aud every 50 rents, or fractional part thereof, over and above 11, an additional stamp duty of Animal oi!., per gallon Anodne, each package of, the rcts.il price or value of which does pot exceed 35 cents, stamp duty Do., each p.wkage of. the retail price or value of w h ch exceed 25 cent", and Ioes not exceed 5) cent, t.mp duty.... Do., each package of, the retail price or value of which exceeds to cents, and dues not exceed 75 cent, ftsirp duly Do..d ., excelling 75 cents and not e xceetliug 1 Do , earn package of, the retail price or v!u of whkh exceed f I, for e.icli and every 50 cent, or fraciUmal part th'-roof, over and above fl, an additional stamp duty of.. ..... Apothecaries, when a l.c'ii?e a wholesale or retail dealer baa not been taken out, for U t nc Apprai-emeiit of value or damage, n each, a stamp duty of.... Aromatic stuff, on each packa;; of, the retail price or value of which does not exceed 25 cents, a tainp duty of Do., do , on each pacdae of, the retail price or value of which exceeds 25 cents, and doe not exceed 50 cents a tmp duty of Do., do. on each package of, the retail price cr value of which exceed.- 50 rents, and doc net exceed 75 cents, a sttmp duty of . 1 10. do. exceeding 75 cent, and not exc cdto fl Do., do., on each package of, the retail price or value of which exceed 1, for each and every 50 cents, or fractional part thereof, over attd above fl. au additional stamp duty of
Auctioneers, under which term 1. included every person who. business it is to offer property for sale to th Ingbert and beet bidder, for been--..... ..... ........................ Auction sJes of goods, tncrchaDdi.e, a rt iclt-s and thing's incrading all al of atocW, boivd, arnt other securities, on gros loioaut of sale 1-10 of 1 Badger's cod hver od. on eo h package of, the
retail pnee or value or which doe not exceed S5 eruts, a tarap duty of............... Do., oti esch package of, the rr tail price or valua of which eceed4 25 cents, and does not exreed SO Cetil, a lump flat j of Do., na each p.sckagc .f, the retail price or eiluu of which exceeds 25 cent-, and docs not exceed 7." cents, a stamp duty of Do. !-, exceeding 75 cents, aitd not exceeding tl Do., do., on each package of, the retail price or value of which exceed.- $, fur each and every T-a tern, r fracUoual part thereof, ver and aove f I, an ad ti'.iotial stamp duty cf. ..... Mm of a Tliou-and rlwerr, each packaire of the n-t ail price or va?ue of uh does nut ei-r-J 25 cent, a stamp duty of Dw.. ea U package o', the retail price or value of hkb exceed 25 evnts a:jd dve n-.t exteed 3d Cent, a stamp duty of Da. each package X, the re;:l price or valae of which exceeds. 10 cent?, and d-e bot exced 75 cents a stamp duty of. ..... . Do, each package of, the value id which sLall exceed 5 cents, and !all not exceed $1.... Doeach package of. the retail price or vatue f whkh exel f I, for each id every 50 eeait-v or fracUonal part thereof, over and above $ I, an additional anij duty t Balm uf Li fa, same aa "l"-'ui of a Thousatxt llowera." CaMtncf Lirrnrort satten "Hahn of a Thousand Ui.wers." BaiMUw of WtM Cltetry and bviand Momc, same aa -tUlm of a Thoitand llowera." Band Iron (set ".run.") r&ks, ou all divide nds... Batiker, under hb term is Included every pervn who keeps a place of businert where credits are opened la favor of at.y per n, 8rm oe corporation, by tlte deposit or coll -c-tioa of mmry or currency, suh! the am or ar.y part thereof, shall l-e paid or remitted upon th draft, check or order, of uclt creditor, but wtucb dor, nA Include tweorponued baaks, or other baLks legally autbonted to taso notes aa circulaun. fur lareo. ....... Bar Iron (se "trotu") Urytea. auJpbat of. per loo pound. Beer, per barrel of 31 gallon, fraction.! parts of barrel to pay proportitiatrly.....
Bend leather, per pound.
ft Tine, pre (ral!n. M-carbutt of aoda, per pwbhI. ........ . .... Wlitard table, for each table Milliard rooms, for I teen,, for ea h talde BUIa of exchange (mland) fur lh payment of any mm of anouey not xreeding 91aJ, on saght or demand, stamp duty of.
S r ct exempt
10 f ct.
exempt.
5 cents,
&0 cent.
(1 00
1 00
1 cent
2 cents
3 cent.
4 cents
3 cents
3 cent.
1 cent.
2 cent.
3 cent
4 cent.
2 cents.
10CO
5 cent.
1 c c-ut. 2 cents. 3 cent. 4 cents. 2 cents. 20 00
r ct.
1 cent.
2 cents
3 cents. 4 cttits.
2 cent..
1 cent.
2 cent..
3 Ceuts,
4 cent.
2 cents.
10 cents 15 cetu' 20 cent. X cents. 40 cer.ta. tQ cent. 1 CO 150 100
3 cert. 5 cent. 1 cents. 15 cents. 20ce:it. HO cents. M) cent. 70 cents. 1 00 30 cents.
10 cents.
5 cents.
3 per ct.
IOO Cht 10 eeot-. 61 00
let. anJSpiill. Itteent.
& ru:!l. 10 00 & 00 Scents.
0 cents.
25 cents.
3 per ct.
1 cent.
2 cent.
3 ceuts.
4 cents.
2 cent. 5 00
3 per ct. 3 per ct. .7) tiO 25 00 3 per ct.
co 00
50 00
25 00
Do , dv.evceerft-g firs) and n exceeding I NX) lw., d , exre.lin JO. and r"t eM-eedir. .VA Io., do , e.cr'ii!g an 1 not esceedin r-'W I., doexcee.i njr Vo nl not exceedmz T-V Ivi.,d.,exceei)rg f750 sn.1 not exceeding I.00O 1k , d- txcet.r-s II.Ot-0 arid cr.t excced.nj U'OO Dod., exceeding floOO and ot xeed;ng ti.ScoDo , o , exceeding 2X0 and D"l exceeding 5,bA Do , do., fr every t210 or part of fi?, in Hcewi of f ,0t0 B.1U of exchange (fore'-uj drswu ti, l ut payable out cf the l uited state, if drawn sin?ty r If drjwu otUerwi thn in et of more than one. according to tb cJt"ra of merchants and bankers, sameaa bill of exchange (inland.) Do., do., if dran in sets of three or more, f r eery b.ll cf eh et, where the sum rr-ide rtyjble shall not exceed fl50, or the equivalent tLere f in any fore.gT currency Do., do , above 5o ar.d not aUve -5i Du., do., above -i50 and not above !., do., ahove I'M and not above t IM I., do., above ttOO arxl n4 above tlK... 1h , do., above (lioo and not above t Ü.250 .. Do., do., above f 2,2.M ai d not above -:,5o0.. . Do., do., above f J WK) and not ave tö.t-tt)... W., do., above t5w aixl not above f-7-VJO... 1.. do., for every S2,5a or part thereof in exCea of tlWi B.r of ldmg for any good, merchandic or effect, to ire exports! from a port or place in
tie United states, to any loreiga port or
place, a lump duty of.
Do., for any good, merchandise or effects to be earned from one port or plar in the l'ni:ed Mates to any other port or pljce ia the United tkates. e ther by land cr water, except when carried by any ex press company or carrier, a duty of
Bitter, ame a "I'-alm of a Thousand Howers." Iloard are iot tobe cuntM'-rvd a manufactures. Bond, auction alcs of, on gro amounts of aale l-lo of 1 percent. Do., for indemnify ir.g any person w to shall have become bound or engaged a surety for the payment of any um tf money, or for the due execution or jerformance f thednticsof any
oSiCe, and to account for money rcctheary virta thereof, a tainp duty of IKj.. of any description ther than mch a are reqnired in lfgal firoceedings not otherwise charged, a tamp duty of Bone, manufacture of, wholly or iu part, if not otherwi.-e jecii'd, ad valorem Book are not to be riV""'"0'1 a manufacture, or submitted to a rale of duty a a manufacture. Bottles, containing medicines, Ac , the retail ,'rice or value of which, contents included, does not exceed 25 cer t., a tamp duty of.... Do., containing medicines, Ac, the retail price or value of which contents included, exceed 25 cents, an does not exceed 50 cents, a stamp duty of Do., containing uiediciue. Ac, the retail price or value of which, content included, exceed to cent, but do?s not exceed 75 cent Do., containing medicine. Ac, the value of which, contents included, hall exceed 75 cent, and hhall not exceed Do, containing medicine, Ac, the value of w hich, contents Included, exceed Jl, for each and eery 60 cent, or fractional part thereof, over and above 41,4111 additional stamp duty of Bowling alleys, for each alley, duty fir liccn.-e Boxes, containing medicine, etc, some as Bottles," which see. Brandreth's pill, same as "Balm of a Thousand Howers," which ee. Bra, manufacture of. if not otherwise specified Crick are not to Le considered a manufacture. Bridges, toll, on gross receipt Biewers, under w hich term is included every eron who manufacture fermented liquors of any name r description for sale from malt, wholly or in part, for liceiiM? Do., w h manufacture less than 5o0 burreU per year, for license Bristles, manufactures of, not otherwise specified liritish oil. same as "Balm of a Thousand
r lowers " Brokers, auction sales by, of prod, ware, merchandise, articles or things, on gros amount of ale 1-10 of 1 per ct. Brokers, under w hich term is mcluded every person whose buidiics it is to purchase or cell stocks, coin, money, bank note., drafts, promissory notes, ct other cecaritle for the puyment of money, f' r themselves or other., cr
w ho deal in exchanges relating to money, tor license........ Broker., commercial, under which term Is included every person who purchase or sell good or produce, or seeks orders therefor, in original or unlrokcn package, or manages bunine.su matters for the owners of vestarls, or the hippers or consignors of freight carried by vessels, or purchases, cr sell real estate for others, for license Broker, land warrant (see land w arrant brokers) Bull's arsap.ui'.la, same as "Balm of a Thousand Howers," w hich ee. Bullion, in the manufacture of ilver-ware, ia not to be considered a manufacture. Burnett's t'ocwaine, ame a VBalm of a Thousand Flowers," which see. Burning tluid 1 not to be considered a manufacture. Calfskins, tanned, each. Do., American patent Candle, of w hatever material made Card., playing, per pack of whatever number, w hen the price per pack does not exceed 1. cents Do., do., over Is and not over "Scents per pack Do., over 25 and not over ."0 cent per pack.... Do., over 30 and not over 36 cents I k over 36 cent Calves, lausbtered, per head Carriage, Ac, valued at 475 or over, drawn by one horse 1K., dr.iwn by two horses, valued at ? 75 and not exceeding f lint Do., exceeding iu value fUOO and not exceeding $wx Do., exceeding f GOO Cas-ta, ground, and all imitations of, per pound Castile soap, see '"Soap." Catirrh nulT, each package of, the retail price or value of which doe not exceed 25 cent, a Mauip duty of Do., each pnckaee of, the retail price or value of which exceed -:3 cents and does not exceed to cents, a stamp duty of Do., each package of, the retail price or value of which exceeds 50 cent and does not exceed 75 cent, a stamp duty of Do., each package of, the value of which exceed 75 ceuts, and d es not exceed 1 Uf Do. each package of, the retail price or value of which exceeds 1 ct, for each and every additional 50 cent, or fractional part thereof, over and above 1 O l, a 1 additional stamp duty of. ... - ............................... CatWtic Pills, anie as ' Catarrh Snuff." Cattle honied, exceeding eighteen months old, lau'.'htered for s.i!;', each Do., under 18 nion:h old, per head Im , slaughtered by any person for hü own consumption Catth Prokers. including every person who., business it is to buy and sell an t deal in cattle, hogs or sheep, for license Cavendish tobacco, valued at more than M Cetil J" T pound, M-r JHUlld Do., b'., valued at any am not exceeding SO ce::l HT pound, per pound Cement, made w holly or in part of glue, to be Mld iu a Ii piid täte, per gallon Certificate of tock in any incorjKrated company, ft imp duty on each Certificate of profit, or any certificate or mcmoiAtHjum, howing an intere.-t iu the properly or Mccuuiulatioiia of uy incorporated company, if for not less than 10 Ott, and not exceeding 50 00, stamp duty Io., for a um exceedw oO oO CertiJieate Any certificate of damage, and all other certititate or document issued by any port warden, marine surveyor, or other person acting a such, a stamp duty Certificate of deposit of any sum of money in any bank or tru.t company, or with any banker or tsoii acting a Mich, if for a um not exceeding 100 00. a stamp duty IV , if for a sum exeeebns: 100 00, Matnp duty Certificates of any other description thaa those perilled, a stamp duty of. Chaito! i& not t.i Ii coiisiderrd a manufacture. Charter Party Contract or agreement, or the charter of any ship or vessel, or steamer, or any letter, memorandum, or other writing betweeu the capta.u, master or owner, or ier011 actiug a agent of any ship or vessel, or teamer, and any other person or person, far or relating to the freight or charter of such ship, or vee!, or rteamer, if the repiMereJ tona ot such hip, or ve!, or steaiucr does not exceed StNl ton, stamp duty IV. do., exceedin? ni0 tor, and not exceeding C00 ton, a stamp duty...... ............ .. Iv., do., exceedit g 000 "ton, stamp duty Check drauu Ujo!ia:iy batik, trust company, cr any jwri-on or per.-on-, companies or currnrstro, fr the ptyment of money, exceeding at i.ht or on demand .. Cheese not to be couriered a manufacture. Chemical preparation same a "Catarrh Snuff." Chocolate, i c pared, per pi-utid Circui's under wh:ch tenu i included building, tent, space, or acre, w here fets of hor-cniau-ship r ocrooatK sport are cxhddud, fvr licence Cla.ni agent, under which term ii included every person whose huine it f to pn-err.te claini in any of the executive department of the Federal government, rr each j early licene Clearance, stamp duty CK k nKivement. made to rui otie day, each.. IK)., do., nude to run ovtrone day, each Cloth, before it ha been dyed, printed, bleached, or prepared ia any other mount r
Coal, all m.r.cral, except pea coal and dust coal,
rr i n.- ................ Co.U g, re "lias." Coal oil. reäned, pe r Kaüon
toai 0.1 diti.Itr. ui.d -r which term U im In led any person who bail n-iii, produce or dittl crude petndeutu or ruck o:l. or crude cal o.l, or crude o:l made f a'pha'tum. hale peat' or o.her b.tuminou substances for each license Col ur. produced in the manufacture cf gas.. Cocoa, prepare.!, l? J p mM. ... Coftt e, groutul, p. r potiinl - Cv He A II preparti xia of which cofie form a part, er h.ch i prepared for ale a a uht.tute f.r cotfee, per pound Commercial brokers, see Kroker'
CoiH-entrated milk i not to be considered a manufacture. Couf.ction.rs, under which term i included every rvni ho sell, at retail onf,-rt.rirrT wee oieatA, cotuSn, or other cmfects, in any bu ldmir (con fret ioner si ho have tokeu out a U-ense as wholesale or retail dealers are r.ot re-ju.red lo take a eparate lken.-) f,.r eai-h li-n-. ,a nwi Ci.f.ftiotery, made wholly or in part of awVar per pound J... , Conumi4ka eutrj , at any castom hou not exceeditig IM OA in value, tamp duty 13 cent. Do., do., exceeding 100 00, and not exceedin ",W Scents
exceeding
W, auJ not exceeding
atid tjot exceed.ng
6 cents.
5 per ct. 3 per ct. I cent.
2 cent.
3 cents,
4 cents. 5 cent.
5 cents,
1 00
2 00
." 00 10 00
1 cent.
1 cent 2 cents, 3 cent.
4 cents.
2 cent.
30 cent.
5 cent
Free
10 00
15 cent
10 cent
25 rents.
25 cent .
ID cents. 25 cents.
25 cents.
2 cents. 5 cents 10 cenls.
00 5 00 10 00
TWv, do., exceeding 6 00 In vain. ... Cor-tract. f..r each shevt or pieco of paper on which written, tamp duty Do for the hire. n or rent r any land, tenm.rrr, or ponvn thereof, if for a period of time not c cee ding three years, sump duty. . Do., do., for period of t.tae exceeding 3 years Contract, broaers note, cr memorandum of m1 of any g'odj, or merchan-tise, stocks, bond, exchange, notes of band, real estate or property of any kind, jd;r:ptkn lued ty brokers or persona actio a such, stamp dqty . Conveyance, dc-ed, lntrjrcetit of wri'ir.g, w hereby any laiid, tenemer.ts or her realty sold shil be -raut-d, leased, a.oixucd. traa-erred nr otherwl-e conveyed to, or vested in the purchaser or puTh v-er, or lo any person or jer on by h a, her r their direction, when Iba valae exceeds 10 00, and doc u t exceed 1.000 (M. Utnpdu'y I., do., when ti.e value exceeds 1,000 W, and does bcH exceed 20 00
ft , r .r- f rjm lul Ar.,t twit Tr.fi!
5,U)00 .
I,., exceeding 5,000
10,000 0 Ih , exceed.ng 10,000 0d, 20,(iiJ 00
Lo., for every add. ton vi 10,Ot) ot, or fractknal part in excess of 2'Uk;0 Ou Copper, manufactures cf, not otherwise provided for. ad valorem Ccrdial, medic nal, same as "Catarrh Snuff." Cosmetic, same a Intifriee." Cotton, raw, p r lb Cotton, manufacture of, wholly or In part, not otherwise provided for Cotton umbrella Couxh sirup, same a Catarrh Snuff." Coupon., railroad Croup remedy, same a ''Catarrh Snuff." Croup sirup, same a "Catarrh Snuff." Ieed, w hereby any iands, tenements, or o'her things f old, hall be granted, leased, assigned, transferred, or otherwise conveyed toor vested In the purchaser or purchasers, cr to any perbon or pert. ns by Li, her or their directions, stamp duty si-me a C nveyat.ee." Deerskins, dresed an 1 smoked, per pound.... Dentifrices, each package of, the retail price or value of which doe not exceed 25 cents, a stamp duty of IK., exceeding V5 cents, but not exceeding 50 cut, stamp duty Do., exceeding 50 cent, tut not exceeding 75 cents..... I., each package tf, th value cf which shall exceed 75 cnts, ai d sl.a'.l not exceed 1 CO.... Io., exceeding 1 00, for each and cery 50 cent, cr fractional part thereof, over and above I 00. an additional stamp duty of. Deutet, for license Iipatch, telegraphic, when the charge for the fir-t ten words does not exceed 0 cents,
stamp duty
Po., when it exceeds 20 cent Irijuiond Instilled spirit, first proof, per gallon Iti.-tillcd Spirit The dutie on spirituous li
quors, and all other pirüuous beverages enumerated in the tax bill, is to be collected at no lower rale than the ba.-is of tir-t proof, and shall be increased in proportion for any greater strength than the strength of proof.
Distilled Spirit The term first proof is de
clared to mean that proof of a liquor which corresponds to fifty degree. of Tralles' centes-r-iaial hydrometer, at the temperature of sixty degree Fah renheit thermometer ; and in reducing the temperature to the ttandard of sixty, and in levying duties on liquors above and below proof, the table of commercial values contained in the Manual for Inspectors of Spirits, prepared by Prof. McCiilloch, under the ujerii!tendence of Irof. Bache, and adopted by the Treasury Department, I to be used and taken a giving the proportions of absolute alcohol in the liquid gauged and Iiroved, according to w hich duties shall bo evied. Distillers, under which term is included every person or co-partnership w ho distill or manufactures spirituous liquors for sale, for license Io., m.ikin !".s than 3H) bbl per year Do, of apples and peaches, making less than 150 bbl per year Dividends, annual income from, when exceeding 6H 00 and not exceeding 10.0U) 00, on the excess over COO 00 Do., exceeding 10,000 00, and not exceeding oO.OOti ou, 011 excess over 6(K) 00 Dividend., annual income from, when realized by any citizen of the United States residing a). road, and not in the employ of the Cnited States, not otherwi.-c provided for, when exceeding 600 00, on the excess over 600 00.... Draft, draw n upon anj- bank, trust company, or any erson or person., companies or corpora-tion-1, for the payment t,f uioni-y at sigl.t or on demand, mnie as "Bill of Kxchange.' Draining tiles are uot to be considered a manufacture. Drop., medicinal; same as "Dentifrice." Kating hou'-e, under which term is included every place w here food or refreshments of any kind ore provided for casual visitor, and sold for consumption therein, but the keeper o an eating house, having tiken out a license therefor, 1 ne t required to take out a license a confectioner, for licence Ele'ctuaries, ame a "Dentifrice." Kmeralds Embrocation, same as "Dentifrice." Knanie led leather, per square foot F.uamcled kirti-ig leather, per square fKt..... Kntry of any goods, wares or merchandise at any customhouse, for consumption, see "Consumption Kntry." Entry of any goods, wares and merchandise at any custom house, for warehousing, tee "Warehouse Entry." Entry fer the withdrawal of any good., wares or merchandise, from bonded warehouse, stamp duty Epileptic pills, same as "Dentifrice." Erasive soap, see 'Soap.' E.-scnse of Li'e," same a "Dentifrice." Express l or every receipt iued by an express company or carrier, or person whose occupation it is to act as uch, for every single box, bale, package cr bundle, when the fee for transportation does not exceed 25 cents Do., when it exceeds 25 cents, and does not exceed I 00 Do., w hen one or more packages are sent to the ame address, and the compensation exceeds 1 00...-. Eye water, same a "Dentifrice." Family pills, same a "Dentifrice." Ft nm re piils, fame a "Dentifrice." Ferry boats, propelled by stcaia or horse-power, tin gros receipts. Fin cut tobacco, see "Tobacco " Fire insurance companies-, on all dividends Fbrb. preserved, ad valorem Fish oil Max, manufacturer of, not otherwise specified. Do. prepared for textile or felting purposes, is not to be considered a manufacture until actually woven or fe lted into fabric tor consumption. Hour, made from grain, is not to be considered a manufacture. Fruits, preserved dins, .iniiu.il, of every person, when exceeding 0O tie1, and do not exceed 10,0-) 00, on the excess of gain over G00 00 Do., exceeding 10,000 00, and rot exceeding r.O.ooo no, on t-xfc-4 over COO CO Gains, o;i annual, from property of any kind in the United States, realized by any citizen of the United States residing abroad, and not in the employ of the United States, not otherwie provided for ... tl.i.s, coal, wfcen the product hall be not above 5'M),000 cubic feet ier month, per l,(io cubic feet Do., do., when the product hall be above 50 .,000, and not exceeeing 5,mh,000 cubic fee t per month, per l,0n0 cubic feet Do., do., when the product shall be above 5,00O,eO0, per 1 000 cubic Teet fias, all illuminating, ame asco.il gas. Gelatine, of all descriptions, in .'lid state, per pound Ginger, ground, and all imitations f, per pound (las, manufacturers of, not otherwi.- specified (lu, i:i a liquid form, )er gallon D., in a solid state., per pound Glycerine lotion, same as "Dentifrice." Goat kins, curried, manufactured or finished... Gold, manufacture of, uot otherwise provided for Good, made for the u.-e and consumption of the maker Do., except spiritous and malt liquors, and leaf, stem, or manufactured tobacco, where the annual product doe. not exceed 0i0 (), provided that this shall not apply to any busies or transaction where one party funiisfcc the materials, or part ti:cret?f, and employ another party to manufacture, make or finih the goods, wares and merchandise, or articles; but in all ach caes the party furnishing the material and receiving the cxxl, wares and
merchandise, or articles; pacing or promisn
1 00 S cent.
50 cents. 1 00
10 cents.
1 00 2 00
5 00
10 00 20 00 20 00
3 per ct.
)x cent.
3 per ct
& per cU 3 per it.
2 cent.
1 cent
2 cents
3 cents.
4 cents.
2 cent,
10 00
1 cent
3 cents.
3 per ct. 20 cents
50 00 25 00 12 50
3 per ct. 5 per ct 5 per ct.
10 00 3 per ct. 5 mills. 1 ; cts.
50 cents.
1 cent. 2 ceuts, 5 cents.
lli'per ct. 3 per ct. 5 ier ct. exempt. 3 per ct.
5 per ct. 3 per ct. 5 per ct.
5 per ct. 5 cents. 10 cents. 15 ceuts. 5 mills. 1 cent 3 per ct. 25 cent. 5 mills. 4 per ct, 3 per ct Free.
to pay tueiefor, and rctxivins the eood.
2 cent.
1 cent, j
j Gunpowder, ar for mininjr,
50 00
10 00 25 cent. 5 ceuts. 10 cents. 3 per cU 3'j cent, 10 cents.
. 50 00 exempt. 1 cent. 3 mills.
3 mill
ware:, and merchandise, or articles: be liable
to any charge w ith all ocrruiiiT duties thereon
and all exphHve sub-tances ned
artillery, or po-tir.g purposes.
when valued at IS cents per pound or less, per pound Do. do., when valued above IS cents per pound, and not exceeding '.M cent, jej pound....... !.. do , ben valued above ; cents er ouud, per pound Gutta perch, manufactures of.Tiot otherwise provided for Gyp.sami is not to be con-idered a manufacture. Hair elye, same a "Ieniifric?." Ilsir restorative, same a 'iK-ntif'ke. Harnes leather, per pound.. Harnes leather, made of hides imported east of the Cape of Good Hope, t-er pouad Iieadingsare not t o be considered a manufacture. Hemp, manufacture cf, when not otherwise
specified liog kir.s, tanned or dressed
llov', exceeding six mouths and liuxbtered, when the number tbu slaughtered exceed twenty i:i any year. f,r sale Do., slauzhtered by any perstai for hi own consumption. Hollow ware, Iron, per ton of 2,000 pounds.... Hoop iron (see Iron) Horn, manufactures of, not otherwise provided for Ilon.ed cattle, exceeding eighteen m'nths old, slaughtered for sale, each I., jnder It months old, per head Horse kin tanned aad dressed Horse dealers, under which term U included ctery ierson w hose humcsit U to buy and sell hor-e and mule, for each licene..". Do., when they bare taken out a Ik-en? a livery stable keepers, are not reqrired to take out au anditie-nal one. Hostetter' bitters, ame a Deuti'rice." H", conducting Hotel, under which term is Included every place where food and lodgings are provided lirand furnished to travelers and j.-urner, ia view of pay turnt iberefor, where tue rent or valuation l(f the yearly mital of the house and property occupied, hall be 10,000 00 or more, for each yearly license Do-, do., where th rent or the valuation of the yearly rental hall be 5,000 00, and less than
io,j mi, f. each yearly liMe
Free.
5 mills. 1 cent. 6 cent. 3 cent. T mills.
5 mills. 3 t? cent 4 ? Cent. 10 cent. Free. 1 50 3 T rent. 30 cents. 5 cen', 4 per ct. J 10 00
3 per ct.
D-. do., where th rent or ti valuation of the yearly rem! shall be t, and le than 6 otxj 00, for each yearly hcene Dv, do., where the rent or the valuation of the rental shall b l.OoO ts. and lees ttan JioO 00, for each yearly license D., da., where the rent or the valuation of the yearly rental hall be 500 00, and less than l.Ooxi eo, fvr each yearly license I , do., where the rent or the valuation cf the yearly renul shall l 3 00, anl les than too , for each yearly license. Do., do., where the rent cr the valuation of the yearly rental shall be 10O 00 and Ie than iou no for esch yearly license Do., '.o., vvhere the rent or the valuation of the j early rental ball be K-ss than 100 00, for each yearly licetis f teamers and vcs-m U upon waters of the United Stat-'s, on board of which passcugrra or traveler are provide! with fxil or lodging, hall l-e rc'i'i re i t take out a 1 cense of the
75 00
50 00
25 00
IS 00
10 00
5 00
00
200 00
10
23 cents.
3 per ct 3 per ct.
5 per ct
3 i.erct.
1 00 1 50
73 cents
50
50
00 00 00
50 cents. 3 per ct. 3perct. 3 per ct. 20 00
10 00 5 per ct. 1 00
25 00 2 cents.
fcfth class, at.
Fiy:erion üui.i t,r.ie as i n'.Ünce."
Income, annual, of evrry person, when exceedinr G00 00. and not exceeding lt,000 00, on the excess over too 00 3 per ct. I., exceeding 23,Ooo 00, and uot exceeding 50,000 00, on excels over 6W 00 5 per ct. Do., annual, from property of any kind in the United States, realized by any citizen of the United States residing abroad, and not in the employ of the United states Government, not otherw ise provided for 5 per ct. India rubler, manufactures of, not otherwise provided for 3 per ct' lins, same as "Hotels." Insurance compinies, all, on dividend 3 per ct. Insurance compauies, inland or marine, upou gross receipt for premiums and assessment, lper ct Insurance companies, forvin, doing business ia the United State 3 per ct. Insurance (life) Policy of insurance, or other instrument by whatever name the same shall be called, w hereby any inurancc hall be made or renewed, marin or inland, upon property of any description, whether against perils by the ea or by fire, ut other peril of any kind, made by any insurance company or
it itgeuts, or by any other compony or person....
Interest, income from, when exceeding the sum of 600 OO per annum, and not exceeding 0,0oo 00, on the exce-ami income over 600 00. Do., exceeding 10,000 00, art not exceeding 50,000 00, on the excess overCnO 00 Do., income from when realized by any citizen cf the United State residing abroad, and not in the emplcy of the United States government, not otherwise provided for Iron, manufactured, if not otherwise ecifieJ. Do., cast, u-ed for bridge, buildings, or other permanent structures, per ton..... Do., railroad, per ton Ik., re-ridied, per ton Do., advanced beyond slab, b1oom3 or hoops, and not advanced beyond bars or rods, per ton Do., band, hoop and sheet, not thinner than 2o. 1. wire guage, per ton Do , pi 'te, not less than one-eighth of an inch in thickness, er ton Do., band, hoop or sheet, thinner than No. 13 w ire guage, per ton Do., plate less than one-eighth of an inch in thickness, per ton Do., nails, cut, and spikes, per ton Do., bars, rods, bands, hoops, sheets, pl ite. nail and spikes, upon which the duty of 1 50 has been levied and paid, are only ml ject to an additional duty of. per ton Iron, pig, is not to be considered a manurac'ure. Ivory, manufacture of, if not otherw ise specified. Jewelry Jute, manufucture of, if not otherw ise peeißed. Jugglers, including every person w ho performs by sleixht of hand, fur each license The proprietors cr agent ief all other public exhibitions or shows for money, not enum rated in this section, hall pay for each license Kid skins, curried, manufactured or finished... Lager beer per barn I, containing 31 gallons (fractious.1 parts of a barrel to pay proportionately) I.and warrant, brokers, under which term is included every person who make a business of buying and n-iiing land warrants, and furn-i-bing them to settler 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.. Lard oil, per gallon
Lawyers, under which term is included every person whose business it is, for fee or reward, to prosecnlc or defend any eauso in any court of record or other judicial tribunal of the United States, or of any of the States, or fci e advice in relation to any cause or matter pending therein, (lawyer refusing to pay for thishcense shall not be allowed to practice in any such court or tribunal,) for each license. 10 00
Lead, manufacture of, if not otherwise specified 3 per cf.
Lead, white, per hundred.. 2o ceuts. lici.se, for the hire, use, or rent or any land, tenement, or portion thereof, if for a period cf time not exceeding three year., stamp duty. . 50 cents. Do. do., if for a per;d of time exceeding three years,stamp duty 1 00 Leather, bend, r pound 1 cents. Do., butt, per pound 1 J, cents. Do., damaged, per pound. 5 mills. Do., enameled, per square foot 5 mills.
Do., enameled .skirting, per square foot l)i cents
Do , harries., per pound Do., harness made of Jiides imported east of the Cape of Good Hope, per pound Do., ollal, per pound lo., oil dres.sed, per pound Do., patent, per square foot Do., patent japanned splits, used for dasher leather, square foot t Do., patented or enameled skirting, per f. qua re foot Do., rour;h, made from hides imported east of the Cape of Good Hope, per pound Do., rough, all other hemlock tanned, per pound
Do., rouxh, tanned 111 w hole or In part with oak, per pound 1 cent. Do., sole, made from hides imported eat of the C'.ipe of tit'od Hope, per pound 5 mills. Do., sole, all other hemlock tanned, per pound. 7miHs. Do., sole, tanned in whole or iu part with oak, per pound 1 cent. Do., tanned calf kin, each C cents Do., upper finished or cuiTted, except calf t-k ins, made from leather tannest in the interest of the parties finishing or currying Mich leather, not previou-ly taxed m the rouh, per pound 1 cent. Do., manufactures of, when not otlierwi.-e specified 3 per ct. Legacies Any person or persons havitigcliares or trust, as administrators, executors or trustees, of any legacies or Cj.-tributive tbares arising from personal property, of any kind whatsoever, where the w hole amount of such personal property, as aforesaid, shall exceed the sum of one thousand dollars iu actual value, passing from any peroti who may tlie alter the passage of this act. possessed cd uch property, either by will or by the Intestate law- of any State or territory, or any part of such property or interest therein, transferred by deed, grant, bargain, fale or gilt, made or intended to take eiiect in posMs; n or enjoyment alter the death of ti.e grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, iu trust or otherwise, are subject to the following taxes: Where the per.son or persons entitled to any beneficial interest in such proerty shall be the lineal issue or lineal ancestor, brother or ister, to the person who died possessed of such property, lor each and every hundred dollar of the dear value of such interest in such property 75 cent. Io., do., where the person or pert-ou cntiiled to any beneficial interest in such property hall be a descendant of a brother or a sister of the person who elieel possessed of such property, lor each and every hundred dollars of the clear value of such interest 1 50 Do., do., where the person or persons entitled to any beneficial interest iu such property hall be a brother or bister of the lather or mother, or a descendant of a brother or sister of the father or mother of the person who died po-scssed of such property, for each and every hundred dollars tf clear value tf ueh interest 3 00 D., do., where the person or persons entitled to any beneficial interest in such property shall be a brother jr sirter of the grandlather or grandmother, or a descendant of the brother or ister, or th grandlather or grandmother of the person w ho oVd possessed of such property, tor earJt ami every hundred dollars of the clear valae of such interest. ... 4 00 Io., do., where the person or persons entitled to any beneficial interest in uch propel ty hall l-e in any other decree f collateral consanguinity than is stated atoee, or shall be a stranger in blood to thj person who died possessed, a aforesaid, or h ill be a body politic or corporate, tor each mid every hundred dollars ot the clear value of such interest 5 00 Do., jiassir.g ty will, or by tic laws or any State or Territorj , to husband or wdc of the person w ii died poses;cd of the property Free. L-1 documents, writ or other original process commvucTd iti any court of law or equity, stamp duty '.. 10 cents. Letter of credit (see Fill of Exchange, foreign.) Le tters of Administration W Here the estate aud effects for or in respect of which such letters of admit i-trati.-n applied fr, shall be sworn e r declared not to exceed the value of 2,500 00, stamp duty 50 cent. lh , do., to exceed 2,500 CO, and not exceeding .."CK) 00 l go Do., do., to exceed 5,000 00, 1,4 not exceeding 20,000 ... 3 00 Io. do., to exceed 20,000 00, and not exceeding 50,o0 00 5 00 Do., d , to exceed 50 wh) 00, and not exceeding 1110.000 if) 10 00 lH..do . exceeding lt)0 ,000 00, and Dot exceeding 15O.0U0 00 20 00 Do do., for every additional 50,CG0 CO, or part thereof ; 10 00 Licenses must te taken out each year by the tollowmg named persons, for which they are to pay the sum placed opposite their names, via:
Apothecaries Auctioneers.. Bankers. 11Ü hard table, each , . . , Drewers, see "Drewer"
OfOkeu Bowling aHey, for each alley Cattle brokers-
7 mills
5 mills. 5 mill. 2 cents. 5 mills. 4 miy. )l cents. G mills. 8 mills.
Clam agertt Coal o.l distillers Commercial brokers..... Confectioner Circuses Ientist Distillers, ee "IitiJler," Eating houses. Horse deaVr
Hotels, see "Hotels" Juirglers Lawyers I jrery stable keeper Manufacturers Peddler. s-e Peddlers"
I'notoaapher.. .... ................ ..... Pawnbroker; Iliysician Ketail dealers . Kelail deafer in liquors liectifiers, see "Kectifiera." Sura-eon.................. ...............
10 00 20 00 100 00 5 00 25 and 50 00 50 00 5 00 10 00 10 00 50 00 50 00 10 00 50 00 10 0
lo 00 10 00
flora 5 to 200 00 20 00 10 00 10 00 10 00 ........from 5 to 20 00 ... 19 0
50 00 10 (0 10 CO 20 00 10 00
Tobacconists. .... ........ Theatres Tallow chandler .... Soap maker Wholesale dealer. Wholesale dealers la liquors Life insurance companies, sec 'Insurnce." Lime is not to be regarded a a manufacture. Liniment, same 'Dentifrice." Linseed oil. per gallon. Livery stable keepers. ur.der which terra I In.claded every j-t-hui whoe occupation i to keep hores f..r hire or to let, for licen-e Lotion, same a "Iier.tfrice." Lozenre. medicinal, same as "Dentrifice." lainiber i rot to t-e considered a manufacture. Magazines are not to be regarded as a manufacture of paper, or submitted to a rate of duty as a manufacture. Iv.. f.r all advertisement on gro receipts... . ilaic Liniment, same as "Dentifrice." Malt i not fa is considered a manufacture.
Matr.fet tf the cargo of any h p, vessel or
tränier, for a foreign port, 11 the registered tonage d'-ies not exceed three hundred tous, tanipdüty
Do., du , exceeding three hundred ton, and net
exceeding six hundred ton Do. d-., exceeding six hundred t'ns.. .......... Manufacturers, for licens Manufacture, net other ie specified, of bone, bra, bristle .copper, cotton, flax, glass, gold, gutta perclia. hemp, horn, India ruh!cr, iron, ivery, ju'e, Irad, leather, paper pottery, silk, silver, steel. t:n, willow, wood, wool, worted, and other materials . Maps are not to be considered a manufacture. Marine insurance companies see "Insurance." Marine protest Meats, preserved Medicated herbs, same as 'iVntifrice." Medicated w ater, same a "lK ntifnce." VlcJiciiie, ee "Dentifrice." Merchandise, see "Goods." Mineral coal, except pea coal, er toil Morocco, skins, curried, manufact'd or finished.
Mortai.e on lands, estate or projserty, real or personal, heritable or movable, whatsoever, here the ame shall be made as a security for the pa me ut of any definite and certaiu sum of money, lent at the time cr previously due and owing or forborn to be paid, being p.iyat le; also any conveyance of any land, estate or property whatsoever, in tru-t to be soli or otherwise converted into money, which shall te intended only as security, and hvll be redeemable before the sale or other disposal thereof, either by express stipulation or otherwise, or any peronal bond Kiveii a security for the payment of any detinite or certain um of money exceeding ItW 00. and not exceeding 500 00 Do., exceeding 500 00, and not exceeding 1, 003 00 Do., exceeding 1,001 00 and not exceeding 2.5ÜO 00 Do., exceeding 2,500 00, und not exceeding 5 0M 00 Do., exceeding 5,000 0:, and r.ot exceeding 10,000 00 Do., exceeding 10,000 00, and not exceeding 20,0110 00
Do., for every additional 10,000 00, or fractional part thereof, in excesg of 20,0'HI 00 Movements, clock, made to run one day, each. . Do., do., made to run over one day, each Mur laid, ground, per pound Mustard seed oil, per sllon Mutual insurance companies, sec "Insurance." Nails, cut. per ton Naphtha, per gallon Newspapers are not to be regarded as a manufacture, or submitted to a rate of duty as a manufacture. Newspapers, for all advertisements, on gross receipts, tee "Advertisements" Notarial act, see "lYotcst." Officinal preparation, same as "Dentifrice." OiU, animal, all, pure or adulterated, if not otherwise provided for. per pallon IH.. illuminating, refined, produced by the distillation of coal, nsphaltum, shale, peaf, petroleum or rock oil, and all other hi uminou substances used for like purposes, per gidlon Do , lard, pure or unadulterated, If not otherwise provided for, per gallou Do., lin eed, do., per gU n Do., mustard seed, do., per gallon Do., all vegetable, per jjüllo Uli, medicinal, same as "Dentifrice." Oils, refined, produced by distillation of coal exclusively, per gallon Oleic acid, produced in the manufacture of candies, and u.-ed in the manufacture of soap.... Oxide of zinc, per 100 pounds Oxygenated bittern, ta u? as "Dentifrice." Banners colors, do Order for the payment of any um of money drawn upon cuy bank, trust company, or any person or persons, companies or corporations, at sight or on demand, stamp duty sauie a T..11 of Exchange.' Packet, containing medicines, Ac. same as bottles coutaitig the- arae, see "ikitlle'S." Fain killer, sec "Dentifrice," Paints, !ry or ground in oil or paste, w ith water, not otherwise provided for rhn oil, see "Soap." Pamphlets are not to be regarded a. a mannfacturc or submitted to a rate of duty as a manuture. Do., on gross receipt for advertisements Panaceas, same as IVntifrice." Paper, ni in a facta re rs of, if not other isc ?pccilied. of account book, bank note, binders' board, card, hauging, letter, map, note, printing, sized and colored, printing unsized, pasteboard, plate, uncolored calendered, wrapping, made of Manilla nemp, or imitation thereof, writing and all other ilescriplious of.. rarahine oil Parasols of any material Passpor.s, on each issued from the office of the Secretary of State Do., on each issued by any minister or consul of the United States Passage ticket, by any vessel from a port in the United States to a foreign iort, ot l;ss than .'id 00 !., exceeding Ö0 Ot) Pasteboard, made of junk, straw, or other material Patent leather (see "Leather,") per square friot. Pawnbrokers, under which term is included ever person whose business or occupation 5s to take or receive, by way of pledge, paau or exchange, any goods, wares, or merchandise, or any kind of personal property what-oever, for the repay tueut or security of money lent thereon, tor licen-e. IV ai l barley 1 not to be considered a manufacture. Pectoral balsam, same as "Den i "rice." It-dh r. under which term is included every person w ho sells or otters to sell, at retail, gtKds, wares or other commodities, traveling from place to place, in the street, or through different parts of the country, w Len traveling w ith more than tw horses, for e ch license. . D..do.. when traveling with two hores, for each bcen.-e , I., do., wha traveling w ith one horse for each license Do., do., when traveling on foot, for each license Do., who eil newMpei., Liules or religious tract Do., who sell, or o.'ier to sell, dry goods, foreign or domestic, by one t r more original packages or pieces at one time to the same person, lor e.icii license Ds., v Lo peddle jewelry, for each license Pepper, gioind,aiid all imitations of, per pound Perfumery, tame as "Dentifrice." Petroleum, refined, per gallon l'hial, containing medicine, Ac, same as "Bottles," which see. Photographers, untler which term is included every per on ho makes for sale photographs, auibrotypes, or pictures 011 ulass, metal or paper, by tue act ion of light, for each llceuse, when the receipts do not exceed 000 00 Do , do., when ihe receipts are over 500 00, and under 1,000 00, for license Do., tlo., when receipts, are over 1,000 00, for license Physicians under which te nn is included every person (except apothecaries) whose bus.ities it is to, for f-.-e or reward, prescribe medicine or perform any surgical operation for toe cure of any bod.ly disoa-e or ailing, dentist included, fur each license Pickle lig iron is not to be considered a manufacture. Pills, same as "Dentifrice " 1 itnetto. ground, and all imitations of, per pound Iins, solid head, or tdher Do., solid head or other, in boxes, packet, bundles or other form Plaster i not to be considered a manufacture. Pla ters, same as "Deutilrice " Plate of gold, kept for use, per oz. troy Plate of silver, do., per oz. troy Plate, silver, a ahote, tu the extent of 40 oz.. Plate iron, see "Iron." Flaying cards, see "Cards." Plug tobacco, see "Tobacco." Policy of insurance, (life,) see "Insurance." IV., (marine or inland.) see "Insurance." I., (fire,) see "Insurance." Pomades, same a "iVntifrice." Porte r, per barrel of 31 gallons, fractional parts iu proportion rot, containing medicine, tc.,ame as "B tile." Petiotis, same as 'Jtemifric." Pottery ware, if not otherwise specified Powders, medicinal, same as "Ix-nuf'nce " Power of attorney, for the sale of traafer of any stock, bonds or scrip, or for the colle-clion of "any dividends, or interest thereon, stamp duty ' Power of attorn-y, or proxy for voting at any election for officer of any incorporated company or ociet v, except charitable, relicious, literary and cemetery societies stamp duty.. Power of attorney to eil and convey real estate, or to r-nt or to lea-e the esame, or to perform any abi ali oth-r act not specified, stamp duty Preparation, m-dieal, same as "Dentifrice." Preparations, of which coffee forms a part, or hieb areptepared for bale as a substitute for coffee, per pound... Tower of attorney to receive or collect rent, stamp duty. Preserved f.sb I "reserved fruit..... Ires rved meats. Printed books are not to be regarded a a manufacture, or ubmitted to a rate of duty aa a tnaiiufacterc. Do., on all ad.erU-ements, on gross receipt for Printers' iuk i not to l-e ci ordered a manufacture. , Probate of wilt, where the estate and effects for or la respect of which such probate apphed fr hall 1 sworn or derUml not to exceed the value of two thousand five hundred dollars, stamp duty Do., do., to exceed tw tboasantl five irandred, and not exct-edinr five thousand Do , do , to exeed five thousand and not exceeding twenty thousand Do., do., to exceed twenty thousand, and not exceeding fifty thousand. Do., do , to exceed firty thousand and not exceeding ooe hnndred thouanl.--... ...... .. IK., do , exc-ee-luiR 00 btaudred thousand, and not exceeding oik hundred aud fifty thou-and Do., do., for every additional fdly thousand ut fractional part thereof. I "rout, annual, of vry per 00 whu exceeding six hundred dollars and not exceeding teu thousand, on lh exces over six hundred....
1 00 loo 00 10 00 10 00 50 00 130 00
2 cents.
10 00
3 per ct.
1 00
5 per ct
5 per ct.
23 cent.
10 tn)
3 per ct.
25 cent. 5 per ct
3,li cents 5 per ct.
3 per ct
1 pr ct
3 per ct 1 50 73 rent.
1 cents.
10 rents.
50 cents. 1 00
2 on
5 00 10 00 15 00 10 00 5 cents. 10 cents. 1 cent. 2 cent 2 00 10 cents.
3 per ct.
2 cents.
10 cents. 2 cents. 2 cents. 2 cents. 2 cents.
8 ceuts. Free. 25 cents. 5 per ct.
5 per ct.
3 per ct.
3 per ct. exempt. 5 per ct 3 00 3 00
50 cent. 1 00 3 per ct. 5 mills.
50 00
20 CO
15 00 j 10 00 I 5 no j I exempt. 1 ! " i 50 00 ' 25 00 ; 1 ceut. 1 10 cents, i
10 00 15 00 25 00
10 00 5 per ct. 1 cent. 5 per ct. 5 per ct.
50 cents. 3 cents. Free.
1 00
3 er ct
23 cent.
10 cents.
1 00
3 mills 25 cent. 5 per ct. 5 per ex. 5 per ct.
3 per ct
50 cents.
00 00 00
10 00 20 00 10 00 3 per ct.
5 cent.
Io., exreedirig ten tL"tiand, and not etceedmg tfTy th"tand, on the exce. over sit hundred Iv. annual, when received by any c tiienof the United States rea t:ng abroad, and flot in employ of the United Mate, n otherwise provided for rromisory notes see 5otcs." Property, annual income from. am "ProCts," Property, left by legacy, see "Leaacies." Protest tf every ins, Vul of exchange, acceptar.ee. check of draft Publications, same a "Printed Bo.." Pulmonary balsam, same a "Dentifrice." Pulmonary sntp, me a "IVntjfrsre." ln!rnonic irup, aroe as iVrtMce." Iio., waters, ame as "lVnldrv-e." Lailroad, cn gross receipt for carrying pascrger.... Do , the motive power ef wbich is not steam, on er ös receipt from carrving paer.zer. .. ...
D.. on bold, or other e tdences of indebtedness
upon w Lieh interest is stipulated to be paid, 03 the a.n .utit of interest P.j i! road iron, jx-rt 11 1k., re-r lb d, jr ton Ka.lre-ad pill, same a "iVr'ifnre." Beady reii f, same a "Dentifrice." Kro ipt, warehouse, stamp duty. Bccr.pt (other than charter party) for arygoods, ni rebandu-e r effects to l-e exported fron a port or place in the U.iited States to any foreign port or place, stamp dury. .............
lVj., for any goods, merchandise or eCects to be carried from vi port or place in the United States to any other port e r place in the United States, either ty land or water, except when carried by an express ccra pany or carrier, stamp duty Rectifier-, under which term is included everr person who rectif.es, purifies, or refines spirituous liquor or w ine, by any process, or mixes distilled spirits whisky brandy, pin, or wine, with any other materials, for tal under the name of rum, whisky, brandy, gin, w ine, or any other name or mmes, for each license to rrct.fy any quantity of spirituous liquors not exceeding ia barrels, containing nut more than forty gallons to each IV).. for each additional 500 barn l or any fraction thereof Bed oil, used as material in the manufacture of paint Bents, annual income from, when exceeding six hundred dollars, on exce over six hundred. Do., annual income from, when realized ty a citizen of the United States residing in a foreign couutry, aud not in the employ tf the United States Retail dealers, under which term i included every person whose business or occupation I to sell or offer to svll groceries, or any goods wares or merchandise of foreign or domestic production, in les quantities than a whole or original piece or package at one time to the same jcrson (not including wines, spirituous or malt liquor, but not excluding stationery, drug, medicines, cigars snuff or tobacco,)for each !;een.e Retail dealers in liquors, under which term is included every person who shall eil or offer for sale distilled spirit, fermented liquors or w ines of every description, in less quantities than three gallons at one lime, to the same rurchaseT (this does t:ot aut'.mriie any spirits, liquors, wines or malt liquor to be drunk on the premises) for each license .... Reviews, same a "Pamphlet."
Richardson s 1 Itters, same as rt imfr.ce Lock oil, refined, ee "Oils." Roman cement i not to be regarded a a manufacture. Russia atve, same as 4 IVntifrice " Salarie--, ai.n ud ii.come from, when exceeding ti hundred dollars, 0:1 the exce over Sti'W. Do., nil, cT person in en.p oy of the I nited Mates, when exceeding the rate of six hundred dollars per year, on the excess aboe six hundred Saleratus, per pound
Sales, auction of goods, etc, on gross amount of sale 1-10 of 1 perct. Do., of stocks, etc 1-10 of 1 perct
.... exempt.
4 cents
25 00 25 (C Free 3 per ct. & per Ct.
Varnish, made wbxdly or in part of rwm copaL ln , made of other cams or ?fanres Vegetabfe cits, per gallon VesetaMe pulmonary bslarr., sarae a "Dentr!toe." Vermifuge, same a "IeBt;fric." Wat houeeMry, at c istem t'ev not x celling one dollar ia ralu-, stamp dnty Do., do-, e acHling 00 d ola r, and nH exceed-af f.vr doilara TX.,d i excerdir. ve d -TTirs In wise Wrlow- reeejpta. stamp daty hi-ky, per paihHi - - In., red ified, i f t to pay an a! !;tinIdaf t. Wholesale dealers. bixier wh b term i i?icl iied every person w hose lu-iJe or cccupaltoa is to sell, or dler t sell, gr.-enesVr any g, wäre or merchaiidise, of fije 1 u or d.net.c production, by more than o- original pack--or piece at ae time, t the tiu purrher, r ot trKladtiig r.es pirltmvus er malt bqu-jr, for each l."e?t W holesale dealer in liqoor of evrry dcrptio, jnc'udii.g di-t.iied spirits Jeruien'ed 1'o,nor and wine all kirl (pcr't tler tiiati d.iilr, ho s II cr oBer fr ale arfiy such liquor, i i UK.itrie of nx-re than thrr gallons at one time tin he ame purchaser, are icl'j led.) f JT each l;eene - Willow, mar.ufas lurr of . Wim maie of ;rar.er callon - Withdraw al er.trv. atcuto:n houe, t snip duty Wood, manufactures of. if not tHkerwi provided fsr - -W'cmkI screws - - -V.d, nnnufartiire of, not otherwise peciflej. Worst ed. manufacture -f, not et!ierwie .pecfj-4 Worm iiänges. ame a 'Ieiit.fra-e.' W rit, tamp duty - - -Zinc, manufacture of, not otberei specified.
Ik., oxyde of, jerl00 poutd
5 pr rt t p'T ft. 1 cent.
2i cetiU. 50 cent. 1 00 25 rent. 2d cent.
50 00
100 00 3 jr ct. & cent. 0 reut. 3 per rt. IS ct. 3 per ct. 3 perct. 50 cett. 3 t er rt. 25 cent.
RAILROADS.
10 00
0 00
3 per ct
3 icr ct. 5 null.
PERU AND INDIANAPOLIS H A I L B O A D . . IS62. yS?5S3iww 1802. NEW ARMAMjEMEST. Jlew ICoutc to CXtlcaffo vir Kflkoma 32 ldILF.S S1I0RTKB THAN OTHER ROUTE. (V AND AFTER MAT 5, l-52, trahi wilt ba W run a follow : A Mal Tra.u willleav In'.ioi arvdis at 11.10 iV, top at all statiotia aid make clee connection at Kd.om w it h tram on the Cincinnati and Chsraco Air line Rail-
ropd for lnransport, Vl(aTlo ad n.fcago. and arrita at Peru al 3.15 P. M., in tin e to make iiwiwrtloM wit trains on the Toledo a:sd Yatah If. I ay, going Fast and West. Returning, the .same train will leave Pens at 00 A. M-. after the amval of the tr.n ou the T. X W. R. W. from the Ft, ar.d arrive at Indianapolis at 0 50 A. M. !n tine to make ronneetiens for all points Fast, South and West. An F. press I rain willleav Li tianapoli at 10.35 1". M-, connect at Kok"no -ih train for Chicago, a f! arrive at Peru st 5 00 A. U., intime to t.nke confection with trains going East and West on the Toledo and Wabash Railwar. Returning the same train iil leave Iru at 12.00 M., making cbe cotdsecti n at K .komo with the trains on the thneinnati anl Chicajo Railway frotn Chicago Valparaiso and Iüganspirt, aiel arrve at ludianali at 4:li I. M.. in time to ronnrrt w ith the evening train fvr Cincinnati, I.iiisill: and otln r points. . Special attention given I" the trvnportalion of lira stock, pr.fcluce arwl nwrchaiMlb- ,enrrliy. DAVID M ACT, Ornera! i t and Superintender t. Theo. P. IIxnjHry.fJeneral Ticket Agent. aplC2-dly
Sales made by public officers, etc. Salt, per hundrt d pounds
Salves, tame as "Dentifrice." Sarsuparilla. Dull' t-auiv as "I-iitifrice." lo, Towusend., same as "llentifrice." Sav:iig iiistiiUtiohs, ou ail dividend. 3 per ct Scheiüum i:hn.iq, same as. "iVioif.ico." Screws, calb d wood sciews, j r poMid 1 ti cents. Seg.irs, valued at not over five dollar-per thousand, per ene thousand 1 50 Do., Milu -d .at over live ilu.l.as per thousand, ai.d i:o t over teu dollars, per one thousand.. 2 00
D., valued at ten and not over twenty do.lars, per one thou-sAnd 2 50 Do., valued at over twei.ty dollars per thousand 3 50 Slieii n.-h, in cm. or air-tiht p.uk;ui s .... 3 per ct. Sheep, slaugutered lor ie, p-r be ad 5 re nts. iSheep, slaughtered I -3- 113- jierson for hi own consumption Free. Sheepskins, tauned, curried, or finished I per ct Short iron, sec "Iron." Sherry wine bitters same as 'IVntifrice.'' Shingles are not to be considered a a manufacture. Mlk parasols 5 t rent. Silk umbrellas .... 5 per cent. Silk, manufactures of, when not ot Lei wise speciiied ..... 3 jt rt. Silver, manufactures of, w hen not otherwise specified - - - - - 3 ht rt. Skins, calf, tanned, each - - - C cents. Do., An.er.cin p.ter.t Sperrt. Skiiui, gtat, curried, manufactured or lini. bed, kid, elo.. morecco, do., sheep, tauued, curried, or t'.iii.-hed - - - - - i perct. Do., deer, dressed and suioked, pi r pound - 2 tents. Do., hog, tanned and dressed - - 4 perct. IK., horse, do., - - - 4 perct. Slated are not to be eon-i-lcre I a manufacture. Slaughtered cattle, see "Cattle." Do. hogs see "Hogs." Do. shrep, see "Miei p." Smoking tobacco, see "febacco." ,Suuir, aromatic, same as "lK-ntiiritc." lo., catarrh, tame as "Leiilii.ce." Snuff, per pound - - 20 cents. Soap, castile, valued not above 3a cents per pound, per jiound - - - - 1 mill. Do., cist.i , valued above 3,1, cents per pound, l.r pound - - - 5 mill. Do., cretin, per pound ... 2 ctnts. Do., crasive, valued n.it above 3.1,' cents per pout.d, ..r pound - - - 1 mill. Do., e ra r.e, valued above cents ikt pound, perpoitt.d - - - - 5 mills. Io., tai;c-, Jit r pound - - - 2 Ce nts. Do., hon 3-, r pound - - - 2 cents. Do., p.diu u.l, valued not above 3', eel.ts per pound, per jioimd - - - 1 mill. Do., p.iiiii oil, valued above it,1, cent per pound, pe i j eiit d - - - 5 mills. IX., seen ed, per pound - ' 2 cents. Do , baviiig per pound 2 cenls. Do., to. let, ol a. I be- nation:., per pound - 2 cents; Do., transparent, per pound - - 2 cents, lhi., ol all etlur dfsenidions, whi;e or colored, except foil . oap nd soa;i oiheii-e provided for, valued not- aboe a; ce.it er jujund, l.r pouiid - - 1 mill. Do., do., valued above o cents per pound, jr Ioiu.d - - - - 5 nails. Soap ni.vkei-, utxler vhich te.iu is included eveiy jie-rsC'ii who.: business it t to make er cianulactute ro ip, for each l.cen - - lo Ou Soda, bi-carbonate tT, ptr jiound - - ö mills. Sole leatlier. see "la-alber." Spikes, per ton - - - - 2 00 Spu its, uist.ilcd, per gallon - - HO cents. Si i. its, rectit.ed an i ini.ved, per gallon - 10 cent. Sp rit, med.ciiul, same as ! mnr.re." Split pea. are not to be considered a manufacture. Starch, made of coru, per pound - . lj, null. Do , made of potatoes, ji-r pound - I null. Do., maiic of rice, er pound - - 4 mills. Do., m ole ef wheaf, jr pound 1'j mill. D., made of any other mate rial, fer jxirl - tf mills. Moves are not to be oii'iiteied a maiiufaciure. Mcainboati, except fei ry boa?., on gros receipts 3 per ct. Ste el, manufactures of, ben not o herwL-e specified - - - - ' 3 perct Steel, in ingots, bars sheets or wire, not lens than oue quarter of an nah in thickness, valued at 7 ci.t-s per pound or ies, per ton - 4 00 Do., do., ulued a"ovc 7eeiit-, and mt above II cents per pound, er ton - - 8 00 Do., valued above 1 1 cent per jou, per ton, 10 00 Stils, used in dtsidln.g spintuoui liquor, lor each ye-ariy license - - 50 00 Do., Used in di-tilling spirituous liquors, for each half-yearly license 00 Do, used by distillers of apple aad peaches, rua3' be hce nsfd lor the pace of three months, ujh;u payment f-r ea' h license for such time, 12 50 Stock insurance companies, see 'Insurance." Moves, per ton of i.ooO iound - - 31 59 Sugar, brow n or Muscovado, not advanced above Xe. 12, Irnich standard, produced from cane, excepting sorghum and imphee cane, ik.t pound 1 cent. Do., grauulate-d, loaf, lump, pulverized, re-tined, or made fiom raolasee, irup of molasses, midado or concentrated tnelado, per pound. 2 mill. Sugar taiidv", made wh41j or in part of ugar, lr pound - - 1 cent Sugar coati d pll'.s same a "Dentifrice." Sulphate of baryt?s, per loo pound - lo rents. Surgeons, for each bcens.. .. Iu U0 Taiiow chandler, Uiiuer whkh term is ;n luded every per-oii wheeze bt:itie it istotnake or manufacture caiile.. for each Ixense - lo OO
Tar. coaI t roduced iu the manuf acture of ca. eaemot.
lavems, sine as "liottU." Te!vrhic dispatcfn s, see "Dispatches. Theatres, und r which term i included every place or edr.ice erected lor the purjxfse of eiramatic or operatic repre.-a nt.itious, plays or jH-rforniances, im! not i:clieiiij(c hall reined or uel oeeasioiioily lortoin.ert.-, or iht-atXical represtutativns, for each rce n-r - 100 00 Tiekets, pa -age, by an- vec from a port in the Unite,! Mates, to a foreign port, if less than thirty do! lars ... 50 cent. IX., exoeed.iig thirty dollar - - 100 Timber inot to bec-ja-idered a u-anufacture. Tin, manufacture of, when mt otherwise specified .... 3 perct. Tinctures, same as "lentifrice." TobaceonisU, under when term 1 included every person w ho shall offer for sale, at retail, segars snuff, or tobacco in any form (wholesale or retail dealers, keepers tf boteU. ini and tavern having taken out a license are not required to take out a Lee. a tobacconists,) for each l.cene - - - 10 00 Tobacco, cavendish, valued at mora than 30 cent per pound - - - 15 cent. lx. do., valued at any um tot exceeding 30 cent per pound - - - 10 oenU. Do., cut, valued at more than 30 cent per pound .... 15 cents. Do., do., valued at any mm not exceedir g 30 cent per pouüd - - - 10 cent. Do., grouial, dry or damp of all decriptions, (except aromatic or medicinal snuff in phtals, pot, ooxe. or packet,) per pound - crnU. lh., manufactured, of all kind, not iuvluding snuff or segars or tobacco prepared wnti stemn in, valued at over 30 cents per p'und, licenu.
Ixj., do., vatued at Jess itian JO mit per oufid 1 cents. lx., m king tobacco, prepare,! mrU Hrm- in, per pound - 5 cent. lx., plug and twist, ame a "Tobat.ro, ravendih." Tonic mixtures same a "Dentifrice." Toot, powuer, aau aa 'IX-uL.tkse." Tru-t compare, on dividend, Ac. . 3 per ct. Umbrella, made cf cotton - 5 r et. Iv made of any other material - . ft perct Umbrella atretcher ara not to b cooidered , Dianufacturc. Uiiguents same aa "Dentifrice."
INDIANAPOLIS AND CINCINNATI
armtkw -A. ID I
RAIL
11
Sliortestt ttmtfr by Tliir.jr ."rlllral SO Cl!ANiF. OF CAR! TO CINC1SSAT1! Three tTin!eae liv.1.at..toli Daily, S'1ih1.v excej-ted.) ? "1 IHSTTRAIS. R-20 A.M CINCINNATI IJelHTNINd t' llx i-e arrive, ut t;itio,,,ij at 10 A lt., and Lexiiirton, Ky.. ?:! T. M. Second rir nl:.;;i A. M. (vninrai MaI. arrive at Cincinnati .V.40 I. M., making t b-e connect iwti with Uttle lliami Railroad for lavt 1st d, llom w, Columbus, Sewark. Zanesville. ai d Wbeelinv. Third Train 6. V 1. M, Cincinnati F.xpreaa, artivea at Cincinnati 11:10 V. M. Fare ante as by any other route. Call for your ticket r.i the Indianapolis ar! Cincinnati Railroad. Ratnrage checked through. Serital. Noncr.. sore yni (ret in the rieht train at Indiattsps'lit-. The auly Ci!cinneti train, stand on tb fifth track, being fhe'faribest track south in the Union IXpot. at Irolianapolis. W . 11. I. Nor.LK, Oeirat Ticke t Acent. Wm. Poi;i,i, Travi ling Ajrrr.t m)2i '2
PtANOS.
150 I)i:$T PIANOS. $150 "1 ROVKSTKF.S A II ALK having remove! t their txte JT warerooms. No. 478 Broadway, are prepared to i.jTe-r the public a magnificent liew aral full 7-0ctave Kosowood Piano, rent ining II improvements known in (bis rountry or Kurope, over-struria ba., French grand action, harp pedal, full Iron frame, for SI. 10 CASH.
V; A R R A S T F. D F O R Kich moulding SI 7.1 TO
F I V F. TEARS, : CT,
all wren-artM made of il.e ! tuteTil. and to 'and lietfvr than any l 1 for H 9 or $.Vxi ty he I I metlioda of oi.Tiiif.-ic'lirc We iiiviie the 1 e-t judi; to examine and try those in r in,t r uin i.ts. a?;d we tsnd resdy at all time to est them with nv ther msnnfjtetured in Ibis rountrv. i HO V 1 1-! I .II" V: IIA 1.11 ' myG-dJm 47(- liroi!maj ? T.
AMERICAN CEMENT CLUE. Nomctliiii for (In Time. A NECESSITY INJYERY HOUSEHOLD! Johns & Crosloy's AaMEUICAX CEMENT GLUE, TIIK STKt)NtirT liU K IN TUB WOULD ForCemenling Wood, lcallier,;iav, Ivory, China, Marble, Iorceluln, Alnbiislrr, Uonr, Coral, Ar TRF. ONLY ALTiCLF. OF TIIK KIND KVKK WaiDITKD WHICH WILL WITHSTAND TTAlF.lt. r.x'ietAtrr : "Kvery 1 uu'keepcr should I ave a uprdy of Johns 4 Croslev'f A iierican Omei.t (ilu . .V. ). Jim; "It is $) convenient to have it. the hou.' .7 te iotk Äcy-r. "It I always rea!y; this commend U to everybody." A. )". iMtfjftffft. "We have trie.) it, u 1 fi.id it a nx Tui in our bouse as water." H i'iVa .riHt ff!h 7'imrt. Price rJl prr LZotllr. V F. II V LI Ii EH A L II KD UCTIOSS TO WHOLESALE DEALEKS.
tktf' y r ale by stl lruggists and Hrkeepr generally throughout the country.
(soijc ataarratTt r ,) 79 William .Mrc
e I
(Vrier of Libert y at reet.X. T. j'jlyti-dly '1
LIVERY ADLTIS
C. XV. CIAIaaL & CO., EZC SANGE STABLES, 2 1 1.1.1 01 ÄTRr.rrr, Oli-OITF. BATF.S IIOUSK. 1MMAXAPOU5, ID. i.rf.r.-!lv
HOTELS.
French's Hotel, OX THE F.I L0PEA5 PULX. cm or W9w rets.
ICLn ItlKJ.TlH äo CF.3ITS PEtl DAT Cm HALL SQL ALE, COX I RAKFORT 8T.t Op poaite Gty UalL
nfTEALS A5 THET MAT F.E ORDERED 15 THK iVJl sparioas Refectory. Tbene is a Earber's Shop ax4 Lath-nn m attached to the Hotel. fjr llewara of kantsera assd Hark men seksaaarww irt ui. ix. rtxi:iiif noOTl-dly Proprietor. t
SCHOOL ORCAKO.
A 5KW ISSTUCMLST-Jt'ST THK T1TISG 102 U. sUhbath Schrvls, Academies and Saaall Churches.
ocassaaii. WILLAJtD ä noUkLL.
I