Daily State Sentinel, Volume 10, Number 3738, Indianapolis, Marion County, 24 September 1862 — Page 4
THE NATIONAL TAX,
Yle Tiri fiuro.el Mf flie Tax Hill und Iard bf (ongrtit, June 23d I&fli Toe Duties on Incmri lnu nrance Companiri ?allreaa Centpanic, Ac The Tw.m on Dlalllled ftplrlta, rtanafacitres, Olla, Poper Oain Canst l, Tobacco tan ff e Srar, Iron, Soap fttrevra. Cloth, I tlar,Clue, Wine.Coal, . TtioTax on Cotton The Llcenae Tax A.c. fcc.
The Tarn fclll Jost pa both now af Cocrre oo the 214 of Jir.e. - W rr below a tab't ef th taxn Irapowed. The nanses f the article, ana" of persona taxed, ant arrsr.cd is alphabetical form, rniTiig the table ealaable far ew-en'eet and reedy reference The tatet top! are of the following different classce, x: r Firt A tax on jroßt and corporation, e 'gaged la ceitato earsa t, fr lirene. .1 U on manufactured articles, prod acta, Ac, to b paid by the manufacturer or producer bm be auch arvcle or products. TirP duty on income of Individuals, railroad tod atanH"-t ctrapan , pull: ßier and other. 'tmrtk Duu twbepaid for stamps, which tb bill reqaire to te aQaed to certain papers, medicines, documraU, Ae. 1ie Tai Bill la to to Into elfet on the f rt of Aegit A last: ot tioo of the people of ho Sortarrn Statea will be c I I oa fr Iba income tax. concermag the payment of Li b an erroneon impression 1 prevalent. It la nl to be paid immediately, on the Inmn.e and profits f the iear already paed. hot will become ue on the 1st of lay, 1U, and tat be levied on the Income for the year preceding. A liit a placed to tLe time In fa.cn the tax ball be In operation, the data fixed for It to eeae being ISO. lb President may divide tbe Putea Into dlatricta, not xceadtmc tbe number of congressional dhtrtet, and ap. aoifct an asees or and collector (to be confirmed by the eVnate) fur each 3i-t?trt. Farji asesor may divide hta districts Into convenient sub-district, and appoint an at aWtaat In each diriion. Lach collector may appoint aa many d-poties aa be may deem proper. P-ond are re quired. tjollettore to pay at d t reaponaible for acta of their deputla. All perooa, partnership, Srrna, corporation, or ao e 'at ion, are required to make li-te of all their property r ncomea taxl by tbU law, on tbe lt of An;ut, 162, andDtof May tLrreafler, and deliver roch IM or ptatement to the aiatar.t collector of the dUtrlct. A fine of j0& ia Imputed fur Irx-wrrect lit. Perton refuain to furnl b a lit of their taxable e fleet anl income to be fined t'00, and tbe asaeor will make a Hat aiMltben add nfty per cent, to it, and tbe aaeora are authoriied to enter dwelling and place, to aacertain tb value of property. Tbe aaaeatore may bear appeals, but hall not Increase aaaeaaraeiiU without Lrt giving notice to tbe aeed party. The collector ha!l giva notice by advertler.enta or poet billa of the time when aementa are du, and If they are not paid tibia Un daye of that time, tn per centnnt abalt be ad led to the amount aeeaed; and tb collector or a deputy Lall, wjthtn twenty daya thereafter, call upon tbe p-roue refurin to pay, demanding the a-noant due, with ten percent addition; and. If Dot paid thea, tbe collector may aetl enoaicb of the property aaaeaaed to raiae the taxe, ten per cent adled, ai.d the expenaea, notice of aal to be publicly advertised. Tool or tmplementa of a trade er profewion. one cow, arm, and provision, and household furniture kept Ur ue, ani apparel neccaary for a familv ball be exrtnpt from auch a!e. Pr' perly that cannot be divided, to be aold entire, and tbe aarplua paid back to the owner. If property taxed cannot be nold for tbe amonnt of tlie taxe, it ball be t id in by the collector for the United täte, and theo aold for whatever um it may bring. flna for obtrucUrg or bin-lerlng a collector or deputy, $ou. The coTDpep.ntiin of collector. 1 foir pet centum on the firat hundred tho'mnd dollars collected, and one per centnm on all over that am. aivl a proper amount of atationary, etc , la alo atlowed. Out of the commissions the collector mst pay their d putiea. If the taxea cannot "be collected In any ?t.ite, at the time apeofletl ia the act. the IreIJent la directed to colfeet them aa aoon a possible, adding lx per cent Intercut for the delay. ThteotleUora may grant Hcene for distilling; the col. lectors to appoint inspector of ditti)led liqaora. The distillers may eiect bonded warehoue, under certain re trlctlona. The provUiona In regerd to bejr and distilled liquors are lengthy and In detail. The penalties for carrying on any buineas for which a Ikene is require!, without a licen, are severe. Railroads and erries to pay S per cent on their groea receipt for pawenger.. if not uMig steam, li percent. Toll bridicea to pay 3 jer cent, of their receipt. Mailroad companies hall p:y 3 per cent, on the amount of their dlvl lends and interest on bond, and deduct the same front their paymenta to share and bondholders. Bank and Inurance dividends are alw taxed 3 per cent. A tax of 3 percent Is levied on all advertising receipts ef newspaper. per1odi"al, fl leave, Ac (I.C'jO annually being exempt, and newspaper not bavins 2,000 circulation ht-inj alo exempt.
it U undertoo that a separate bill will be passed tax
tng live stock and real etaie. Advertisements In-erted In newpaper, maga line, reviews, or any other publication, oa
croea receipts for 3 Pet.
Do., all receipta for, to the amout of $1,000.... exempt Do., do., by owpapera denied the ue of the
mails. ......... 10 P ct.
Do., do., by paper whoe circulation does not
exceed J.000 cople. exempt.
Agreement, for each bect or piece or paper on which written, atamp duty Scents Agreement, f-r the hire, ae or rent of any 1 Und, tenement, or portion thereof. If for a reriod of time not exceeding three years,
stare datv 60 cents.
Do., do.. If lor a period of lime exceeding three years, stamp duty Alchohol. made or manufactured of spirit or materiala ur"n which tbe duties imposed by this act shall have been paid, is not to be considered a manufacture. Ale, per barrel of thirty-one pallon, fractional parts ol a barrel to pay prornirfconately Alteratives each packae of, the retail price or value of which doe not exceed 25 centa, atamp duty
Do., each packatr of, the retail nr'ce or value of which exceeds 2" cent, and does not exceed 50 cents tarn? duty 3 cents. Da, each packaze cf, the retail price or value of which exceed &o cents ami does not exceed
75 cents, tanip duty 3 cents.
Do, each package of. the value of whkh exceed 75 centa and does not exceed tl Do., each pac&Kre of, the retail price or value of which exceeds 1, for each and every 50 cents, or fractional part thereof, over and above 1 1, an add:umäl tarn? du:j of Animal oil, per gallon Anodacs. each package of. the retail price or value of which doe not exceed 23 cents, stamp duty Do., each package of. the retail price or value of wb ch exceed 13 cents, and doea not exceed tO cent, tainp duty.... Do., each package of, the retail price r value of which exceeds 10 ccntl, and does not exceed TS cent, tam duty Do.,do., exceeding 75 cent., and not exceeding tl Da, each pavekas of. the retail price or valu of which exceeds tl, for each and every fcO cents, or fractional part thereof, over and above (1, an addition! atamp duty of Apothecaries, when a l.cen a wholesale or retail dealer baa not been taken out, for liccu Appraisement of value or damage, on each, a tamp duty of.. Aromatic tu!T. on each packags of. the retail price or Tt'.ne of wbich ti' not exceed 23 cent, a ump duty of. Do., do., on each paed re of, tbe retail price or value of which exceed. ¢. and doea not tiered 50 cent, a t amp duty of Do-, do., on each package of. the retail price or value of which exceed 50 centa, and doea not exceed 75 cents, a stamp duty of Do., do., exceeding 75 cent, and not exceeding tl Do., do., on each package Q the retail price or value of which exceed 1, for each aud every 50 centa, or fractional part thereof, over and above 1, an additional atamp duty of.......
Auctioneer, under which term is included every person whoj business it is to offer property for sale to the highest and bet bidder, for licenseAuction 5al es of good, merchandi, articles and thinj-i, including all sales of stocks, bonds, and other Mcurittes, on gross amount of tales 1-10 of 1 Badger's cod liver oil, en each package of, the
retail pr.ee or value or wnxn does not exceed 35 cents, a sump duty of Do-, on each package of. the retail price or value cf whtch exceeds 25 cent, and does not exceed 50 cents a ump duty cf Do., on each package . f, the retaP. price or value of wh-ch exceeua 25 cent, and does not exceed 73 cent., a stamp duty of Do. do., exceeding 75 cnt. and not exceed.ng 1 Do., do., on each package of, the retail price rr value of which exceed $1. for each and every 60 cents or fractional part thereof, over and above $1. an additional stamp duty of. Barm af a ThoaaixI Howers each packare of the retail price or value of w hieb doea dh exceed 35 cents, a stamp duty of Do., each package of. the retail price or value f which exceeds 25 cents and due &oi ex-
1100
1 00
1 cent.
4 cents.
2 cents. 3 cents.
1 cent.
3 cents.
3 cents. 4 cents.
3 cents. 10C0 5 cents. 1 cent. Scent. 3 cents. 4 cents.
3 cents.
20 03
ct.
1 cent.
2 cents
3 cents. 4 cents.
S cect
1 cent.
caetl 50 cent, a stamp daty of Dc, aaca pck.4e of. lie retail price or value of which exceed 50 cents, and does cut exceed 73 cents, a stamp duty of. Dot each package of, tbe value of which shall exceed 5 cents, and Lall not exceed f 1.... Dov. tart rack age of. tbe reta'i price or value 0 w tlcfc exreeda fl, for each and every 50 centa, or fractional part thereof, over and above 1 1, an advL:ioual taap duty of IaJm of Life, same aa "Balm of a Thousand Flowers." Balsam of Ijverwort same as 'T-ahn of a Thousand liowers." BaUam of Wild Cberrr and Iceland Mosa, same um -Balm of a Tbouand Flowers." Ba-sd Iron (ee 'iron.' ") lianX, ou all di vtd-c,la. Bankers. unW which term is included every perxxi who ke- a place of butnea where credits are vpewed in fvor of auy jrrxiC, Cna or corporation, by the deposit or ci-UvC- ' tKo money or eatrrv-ncy,' aod the aue or acj part tbereof, shall be paid or remitted apoa the draft, check or order, of uch creditcr, but which does not include incv rjrated banks, or other lai k legally author.zed to txtae bote a circulation, f.r licence Bar Iren (e "Iron.") Barytes, sulj hau of, per 100 pounds Beer, per barrel cf 31 gallon, fractional parts
Of a oarrei to pa jiwjwruuuwij'"
S cents.
3 cents. 4 cents.
2 Cf nta.
3 per ct.
lud 00 10 cents.
11 00
Bend leather, per pound. .... 1 cC and S mill.
Benzin, per gai.oo Biarl .! of soda, ur ui.d.
tH...ara taote, iv raca uu. ............. ... RJiiard room, U'T l.cur, for each tabU. . .... tili ef txcbatige (Uiland) far the payment of aay aaat of tuuoey not axceeduig lot), ou Ogbs oe datsant. auna duty of-
10 cent.
5 trull. 10 W) 5 00
See da.
10 eecta JS cents' 50 cett. W Cetil. 40 cent. 6o cecu. 1 CO 150
Do , do., exceeding I !30 rA tot exceeding 1 200 lo., do., evreedint t W, and no e vceedina: S-50 !.. do., exceetuu a.!.Vl and U exceetiil: f-'Afi jsi , l..ec-5ija f Van l not rue: f ; l...J. ,e ict!;.a T sr.d rot txo'-A,nt l.s liu.d.. eaceed ug 1.0a? a od not exceeda.g 9 UM - Do., do., exceed.Bg HVX) acd not exceed.n; li&jo.- - IM..CO. rxeeding f2,-0 and net exceeding ff5.UÜ0.
Do., do., for every t20U or pat cf tlJUA), la e.cea of i.O.J 100 BJ1 f1 exchange (foreign) drawn la, but pyable out of the t'nited fcUtr s, If draw ti (ily, or if drawn otherwi than In seu of more than ote. accrt-'i.g to the cuum of merchasts and bankers, same as IUI of exchange (ir.Uod.) lo-, do., if drawn in seta of three or more, for every b;ll of each et, where the sum made ta) able Lall not exceed flid, or de equlva lent thereof in any foreign currency 3 cents. lo. . do , above tl'ai and not above .'50 A centa. Io., do., alove f SUi and not atve t'oo 10 cents. Ik),, do., atrtjte t'M laid not alxwe ll.tJ 15 cents. lo., do., a to re ( l0) atnl not above 1..VX).. . JO cents. IM , do., atwve f loo and not above f i.Sa. . 30 cents. !., do., above ti.250 arid not above tZJt... 50 cents. lo., do., above i3 5o0 and not abote $5.l0.. . 70 cenu. Io., do., above t5,oeo and not alcove t7.h0... 1 00 la.. do., foe every 32.5UJ or part thereof in exert of jrv&uo 30 cents. Bd'e of bidng for any 'od, merchandise or ewtet, to be exported from a port or place in tlt; United SUies, to any foreign port or place, a tamp duty of 10 centa. Io., for any goods, merchandise oreflects to be carried from one port or place in the United Flatea to any other port or place in the United States, either by land or water, except when carr.ed by any express company or earner, a duty of & cents. Bitter, same a "lUlm of a Thousand Ho er Hoards are not to be considered a manufactures. . I'lOnds, auction sales of, on groes amounts of sale 1-10 f 1 per cent. Do., for Indemnifying any person who shall have become bound or engaged as urety for the payment of any um of money, or for the due execution or performance of the dnties of any office, and to account for money received by virtue thereof, a tamp duty of 50 cents. Io.. of anv description other than such as are required In legal proceedings not otbtrwU charged, a ftamp duty of .. 25 cents. m, manufacture of, who!! or in part, if tiberwiie specified, ad valorem 3 per ct. are not to be regarded as a manufacture, or submitted to a rate of duty as a manufacture. Bottle, containing medicines, Ac, the retail price or value of which, contents included, does not excevd 25 cents a fetamp duty of. ... 1 cent. Io., containing medicines, i.e., the retail price
or value of which contents Inc luded, exceeds 25 centa, an doea not exceed 50 cent, a stamp duty of 2 cenu. Do., containing medicines. Ac, tbe retail price or value of which, contents included, exceeds 50 cent, but does not exceed 75 cents 3 cents. Io., containing medicine. Ac., the value of which, contents included, shall exceid 75 cent, and shall not exceed $ 4 centa. Do, containing medicine, Ac, the valju of which, contents included, exceeds ll.for escli and every 50 cents, or fractional part thereof, over and above 1, an additional tamp duty of 2 cents. Bowling alleys, for each alley, duty fir been. 5 00 Boxe, containing medicines, etc , same aa Bottles," which ee. Brandreth's pills same as "Dalmof a Thousand Flowers," which nee. Bra, ma'tufactures of. If not otherwi. specified Sperct. Bricks are not to be considered a manufacture. Bridges toll, on nroa receipt 3 per ct. Brewers, under w hich term Is included every peron who manufactures fermented liquors of any name or description for sale from malt, wholly or in part, for licence 50 00 Do., a ho manufactures less than 500 barrel per year, for license 25 00 Bntles, manufactures of, not otherwise pecltied Sperct. British oil. same aa "Balm of a Thousand Howers" Brokers, auction sales by, of goods, wares, nierebandiie, articles or thingi, on groM amount of sale - 1-10 of 1 per ct. Brokers, under hieb tt rin is included every person whose buMiie It is to purchase or sell stocks, coin, ni'Jiiey. bank notes, draft, promIfisory notes, or other securities for the payment of money, for themselves or others, or w ho deal in exchanges relating to money, for license 60 00 Brokers, commercial, under which term is included every person who purchases or sells goods or produce, or seeks orders therefor, in original or unbroken package, or manage business matters for the owners of vessels or the snippers or consignors of freight carried by vessels, or purctes, or sells real estate for others, fur license .. 50 00 Brokers, land warrants (see land w arrant brokers) 25 00 Bull's araparilla. same as "Balm of a Thousand Flowers" which see. Bullion, in tbe manufacture of silver-ware, la uot to be considered a manufacture. Burnett Cocoaine, same as "Balm of a Thousand Flowers,' which see. Burning üuid is not to be considered a manu
facture. Calf-rkin-s tanned, each
Do., American patent Candles, of whatever material made Cards playing, per pack of whatever number, wheu the price per pack, docs not exceed 1. cents Do., do., over H and not over 53 cents per pack Do., over 25 and not over 30 cenu per pack.... Do., over 30 and not over Ott cents I)., over 56 cents Calves, slaughtered, rerbead Carriages Ac, valued at $75 or over, drawn by one borse Do., drawn by two horses, valued at f 75 and not exceeding 'J0O Do., exceeding in value f 200 and not exceeding 000 Do., exceed.ng $00 Caoaia. ground, and all Imitations of, per pound Caütile soup, see "-Soap." Catarrh SnuJT, each package of, the retail price or valus of which does uot exceed 25 cents, a stamp duty of ..... Do., each pockago of. the retail price or value of w hich exceeds .'5 cents and does not exceed 60 cents, u stamp duty of Do., each package of, the retail price or value of which exceeds 50 cents and does bot exceed 73 cent, a tamp duty of Do., each package of, the value of which exceeds 75 cents, and does not exceed 1 UO Do. each package of, the retail price or value of which exceeds 1 tm, for each and every additional 50 cents, or fractional part thereof, over and above 1 00, an additional stamp duty of.... Cafiartic Pill, same aa "Catarrh Snuff.' Cattle horned, exceeding eighteen mouths old, slaughtered for sale, each Do., under 13 months old, per head Do , slaughtered by any person for his own consumption Cattle brokers including every peron whose business it i to buy and sell and deal in cattle, bogs or sheep, for license Cavet.dUh tobacco, valued at more than 30 cents per pound, per pound Do., do., valued at any sum not exceeding 30 cents per pound, per pound Cement, made wholly or in part of glue, to be old in a liquid state, per gallon Certificate of vtock in any incorporated company, sump duty on each Certificate of profit, or any certificate or memorandums, -bowing an interest in tbe property or accumulations cf any incorporated company, if for not les than 10 Oo, and not ex-cee-tiny 50 00, stamp duty Do., for a sum exceeding 5o W Certificate- Any certificate of damage, and all other certificate or document issued by any port warden, marine surveyor, or other person acting as such, a stamp duty Certificate of deposit of any sum of money in any bank or trust company, or with any banker or person acting as such, if for a sum not exceeding 100 00, a stamp duty IX , if for a sum exceeding 100 00, stamp duty Certificates of any other description than those specified, a stamp duty of. Charcoal is not to be considered a manufacture. Charter Party Contract or agreement, or the charter of aa7 ship or vessel, or steamer, or any letter, memorandum, or other writing between the captain, master or owner, or person acting a agent of any ship or vessel, or steamer, aud. any other person or persons, for or relating to tbe freight or charter of such ship, or vessel, or steamer. If the registered ton aire ot such ship, or vessel, or steamer does uot exceed 3oo tons stamp duty Do., do., exceeding 500 tons, aud not exceeding 600 tons, a stamp daty. ..... . . Do., do., exceeding 600 ton-s stamp duty Checks drav ii upon any lank, tnit company, or any person or peron.s companies or cor p orations, fur tbe pigment of luoney, exceeding 'Jl at Uht or t n demand Cleese is not to be considered a manufacture. Chemical preparation same as "Catarrh $uuff.' Chocolate, prepared, per pound
Circu-e, under wh ch term i iueiuded building, tent, space, or acre, where feats of b-remau-ship or acrobatic ports are exhibiied, for license C!a.m agents, under which term, is included every pcron whe business it is to prosecute claim in any of te executive departments of the Federal "government, for each yearly license Clearance, stamp duty Ox movements, made to run one day, each. Do., do., made to ma over one dtr, eaca Cloth, before It bas been dyed, printed, bleached, or prepared ia any other manner Coal, all iaOiVrai, cxce;4 pea coal and dust coal, per ton Coal gas, see "Gas." Coal oil. refined, per gallon Coal od distillers, ander which terra la Included aay person who hall rtf.no, produce or distil crude petroleum or rock oil, or crude coal oil, or crude oil made of aphaltum, shale peat, or other bituraiuou sublance for each licence Coal tar, produced ia tb. matmfactare of gas.. Cocoa, prepared, pe t potunl ConYe, ground, pr pound Coffee All peeratto! of whkh ee-flee forme a part, or hich I prepared for sale as a subsutute for cufice, per puod. Commercial Brokers, see "Brokers."
Concentrated milk is not to be considered a manufacture. Confectioners, uader which term is included every persou who sella at reUd confectionery, weeiuieat, coniflu, or other confects, in any buit'-ng (confectioners ho have taken out a ljcei.e as wholesale or retail dealer are not required lo take a separate liceuse) for each hctie 10 00 CoiX-ctionery, made whuUy T ia part of sugar, perpoaod 1 cent. Cn-utnpt:D etitrj, at any custom boue doc exceeding loo oo tu value, stamp duty......... 25 cenu. Do., da., exceeding 10O 00, aud iot exceeding 5000 50 rents
6 cenu. 5 per ct. 3 per ct.
1 cent. 2 cents, 3 cents. 4 cents. 5 ceuU. 5 cents.
1 00 2 00
5 00 10 00 1 cent.
1 cent.
2 cents.
3 cents. 4 cents.
2 cenu.
30 cents, 5 cenu.
Free
10 00
15 cents.
10 cenU.
25 rents.
25 cents.
10 cents 23 ceuU
25 centa.
2 cents. 5 cents 10 cents,
Do., da., excaetLag 30 00 la a!ua Contra. fr escft sheet or of paper o wtkb wniten. sta-rp duty. ... I., l-r the lure, u r rnt of any land, tenePi' tit. or prti a liiere f, if fwf a pT.od of time not exceed, ii three year, stamp duty. . Io.,do., lor a fer.od of tirie exceed.ng 3 years
roker tote, or memorandum w
1 CO I certs.
50 cents. 1 00
S 00
5 00 10 00
2 cents
1 cent.
50 00
10 00 25 cents. 5 cents. 10 cents. 3 per ct. 3i cenu, 10 cents.
5o CO exempt. 1 cent. 3 mills.
t mills
1 00 2 00 S 00 10 00 20 00 20 00 3 per ct. ; cent. 3 per ct. 5 per cU 3 per ct.
2 cents.
1 cent
3 cenu. 4 cents.
2 cents, 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.
Contracts, brok
i of aar goods or merchandise, stocxs, bond, exchange, notes of band, real estate or property of any k.bd, iTdeisrrtptlon Issued by bratr or persona acung as such, stamp duty 10 cenu. Conveyance, deed. Instrument of writing, whereby ai;r lands tetierr.er.ts, or orber reaJty sold shall be granxed, le j,-ed, assigned, trausferred of otherw ise com eyed to, or ve-ted In tbe purchaser or purchasers, or to arty person or perona br his. her or their direction, heu tbe
value exceed 100 00, and does n t exceed l.ooo 00, stamp daty Do., do., Leo tte vaiue exceed 1,000 CO, acd dis not exceed 2 .500 uo . Do., exceedur 2,500 00, and not exceeding 5,000 oo Do., exceed.ng 5,j00 00, and cot exceeding 1 o.ooo oo Io., exceed ng 10,000 00, and Pot exceed mg 2U.0OV 00 Do., for every additional 10,000 00, or fractional parU in excess of 20,M) 0o Copper, manufactures of, not otherwise provided lor. ad valorem Conl.al.-, medicnal. same aa "Catarrh Snu?." Co-metlcs. same a DrntfrSce." Cotton, raw, per lb Cotton, maiiuiacturrs of, wholly or in part, cot otherwise provided for Cotton uml rella Couh sirup, same as "Catarrh Snuff." Coupons railroad Croup remedy, same as Catarrh Snu!T." Croup sirup, same as "Catarrh Snuff." Deeds v hereby any lands tenement, or other thincs sold, shall be grained, leased, assigned, tranrerred. or otherwise conveyed to or vested in the purchaser or purchaser, or to any ierson or persona by bis her or their directions, stamp duty same a "Couveyance." Ieerkins, dressed an I tmokAl, per pound.... Dentifrices, each package of, the retail price or value of a hich does not exceed 23 cenu, a sump duty of
Do., exceeding V5 ceuts but n t exceeding 50 cent., stamp duty 2 cents
uo., exceeding 50 cents, but not exceeding "j cents Dc., each package of, the value of which shall exceed 75 cents, and shall cot exceed 1 00.... Do., exceeding 1 00, for each and eery 50 cents, or fractional part thereof, over and above I 00. an additional stamp duty of. Ier.tists. for licene Dispatch, telegraphic, when tbe charge for tbe l rt ten words does not exceed 20 cents
. . .
Manip uuiv.
Do., when it exceeds 20 cents
Irtamond
liistilled pirit. firet proof, per gallon Di-tilled Spirits The duties on spirituous li
quors, and all other spirituous beverages enumerated in the tax bill, is to be collected at no lower rate than the bais of t.r.-t proof, and shall be Increased in proportion for any greater strength than the strength of proof.
DNttlled Spirits The term trst proof is de
clared to mean that proof of a liquor which corresponds to fifty degrees of Tralles centessimal hydrometer, at the temperature of sixty degrees Fahrenheit thermometer ; and in reducing the temperature to the standard of sixty, arid in levying duties on liquors abov and below proof, the tatle of commercial value contained in the Manual fr Injectors of Spirits, prepared by lYof. McCuIloch, under tbe superintendence of Prof. Bache, and adopted by tbe Treasury Department, is to be used and Uken as giving the proportions of absolute alcohol in the liquid gaupred and firoved, according to w hich duties shall be eviod. Distillers, under which term is included every person or co-partnerhip who distills or manufactures spirituous liquors for sale, for license ................. Do., making les than 300 bbls per year. . . ... Do , of apples and peaches, making less than 150 bMs o-T year Dividends tnnual income from, when exceeding Goo oo and not exceeding 10,OoO OO, on tbe excels over coo oo Do., exceeding 10,00") 00, and not exceeding 50,000 00. on excess over 6o0 00 Iiividends, annual income from, when realized by any citizens of the United States residing abroad, and not in the employ of tbe United States, not otherwise provided for, when exceeding C00 00, on the excess over 6oo 00.... Draft, 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 tilts are not to be considered a manufacture. Drops, medicinal, same as "Dentifrice." Eat in bouse, under which term is included every place a here food or refreshments of any kind are provided for casual visitors and sold for consumption therein, but the keeper o an eating boue, having taken out a license therefor, is not required to take out a license as confectioner, for license Electuaries, same as "Dentifrice." Emeralds Embrocation, same a. "Dentifrice." Enameled leather, per square foot Enameled skirting leather, per square foot..... Entry of any goods, wares or merchandise at
any custom house, tor consumption, see Consumption Entry." Entry of any goods, wares and merchandise at any cutom bouse, for warehousing, see "Warehouse Entry." Entry for the withdrawal of any goods, wares or merchandise, from bouded warehouse, stamp duty 50 cents. Epileptic pills, same as "Dentifrice." Erasive soap, see "Soap." Cssense of Life." same as "Dentifrice." Express For every receipt issued by an express company or carrier, or perso-i w hose occupation it i to act as tuch, for every t-ingle box, bale, package or bundle, when the fee for transportation does not exceed 25 cents 1 cent. Do., when it exceeds 25 ceuts, and does not exceed 1 00 2 cents. Do., when one or more packages are sent to the same address and the compensation exceeds 1 oo Scents. Eye water, tame as "Dentifrice." Family pills sanie a "Dentifrice." Female pills, tame a "Dentifrice." Ferry boat, propelled by steam or horse-power, on gross receipts 1 Js'per ct. Fine cut tobacco, see "Tobacco." Fire insurance companies, ou all dividends 3 perct. Fish, preserved, ad valorem 5 per ct. FUh oil exempt. Flax, manufacturers of, not otherwise specified. 3 per ct. Do., prepared for textile or felting purposes, is cot to be considered a manufacture until actually woven or felted into fabric tor consumption. Flour, made from grain, is not to be considered a manufacture. Fruits preserved 5 per ct. Gains, annual, of every person, when exceeding 600 0, and do not exceed 10,000 00, on tbe excess of gain over 600 00 3 per ct. Do., exceeding 10,000 00, and not exceeding 50,000 00, on excels over 600 00 5 per ct. Gains, on annual, from property of any kind in the United States, realized by any citizen of tbe United States residing abroad, and not in the employ of the United States, not otherwise provided for 5 per ctGas, coal, when the product shall be not above 500.000 cubic feet per month, per 1,000 cubic feet 5 cents. Do., do., when tbe product shall be above öOsOOO, and not exceeeing 5,000,000 cubic feet per month, per 1,000 cubic feet 10 cents. Do., di., wheu tbe product shall be above 5,000,000, per 1 .000 cubic feet 15 cents. Gas, all illuminating, same as cal g.. Gelatine, of all descriptions, in solid state, per pou ad 5 mills. Ginger, ground, and all imitations of, per pound 1 cent Glass, manufacturers of, not otherwise specified 3 per ct. Glue, in a liquid form, per paüon 25 cents. Do., in a solid state, per pound 5 mills. Glycerine lotion, same as "Dentifrice." Goat skins curried, manufactured or finished.. . 4 per ct. Gold, manufactures of, not otherwise provided for 3 per ct. Goods, made for the use and consumption of the maker Free. Do., except spiritous and malt liquors, and leaf, stem, or manufactured tobacco, where the animal product does not exceed 600 Oo, provided that this shall not apply to any business or transaction where one party furnishes the materials or part thereof, and employ another party to manufacture, make or finish tbe goods, wares and merchandise, or articles; but in all such cases the party furnishing the niiterials add receiving the goods, wares aud merchandise, or articles; paying or promising to pay therefor, and receivinsr the poods ware"and merchandise, or articles; be liable to any charge with all accruing duties thereon Free. Gmpowder, and all explo-ive sulstance used f-r mininn, artillery, or sponing purposes, when valued at IS cent per pound or less, j r pound 5 millsDo. lo., w hen valued above 18 cents per pound, at i not exceeding 30 cents peJ pound 1 cent. Do., i. , wben valued above 3o cents per pound, pei pound.. 4 cents Gutta pfrcha, manufactures of, not otherwi provided for - 3 f- cent. Gyp-am is not to be considered a manufacture. Hair dye, same as "Dentifrice." Hair re-torative, same a 'Dentifrice." Harne leather, per pound 7 mills. Uarnes leather, made of hides imported ea't of the Cape of iwjml Hope, per pound 5 mills. Heading are not to be considered a manufacture. Hem?, manufacture of, when not otherwise
specified..
10 00 3 per ct. 5 mills lis CU.
Ho käuns, unned or dressed Hok-, exceeding six month and slaughtered, when the cumber thus slaughtered exceeds twenty In any year, for sale Do., slac;bteredby any person for his own consumption - Hollow ware. Iron, per ton of 2,000 pounds.... Hoop iron (ee iron) Harn, manufactures of, not otherwise provided f.r Horned cattle, exceeding eighteen mtcths old, slaughtered for sale, each Do., jnder IS months old. per head. .......... I Ursa skin. Unned and dressed Horse dealers, under which una is included every peron w hose business it i to buy and sell horses ai d mules, for each license...... .... Do., when they have Uken out a license as l:very stable keepers, are not reqrired to take out ail aisiil.onal one. Hostetter' Bitter, same as Dentifrice." Hoe, con luctitijf Hotels, under which term is Included every place bere food and lodeingt are provided lor and furnished to traveler and sojourners, in view of paj nient therefor, where the rent or valuation of the j early renul of the boce and property occupied, shall be lO.OoO 00 or more, for each yearly license...... Do, do-, where tb rent or the valuation of tbe Yearly reutaj ball be 5.0UO 00, and le than lo.Ouö 00. fvC each yearly liceu.e
3 9 cent. 4 cent. 10 cents Free. 1 50 3 f cent. 3d cents. 6 cenu. 4 per ct. 10 00
Sperct.
200 00
1
DO, dt)., Wfcm Tahia-Vw af fVa yarl rental shall be 1 ü , aT . 'v
t. a . - - - ..rii.-.,
aV U'J.,
75 CO 50 00 25 00 13 00 10 00 S 00
25 00 3 per ct. 5 per ct. 5 per ct. 3 percf 3 per ct. 1 perct. 3 perct.
d ... v.t.re the n-nt ,', tL !."". V;.:
Ir each yearly licrnV 2 " ' D;.dS Tents! !?a-?M "ion of't'bi 1.0O0 00 fur each yearly licen-e v'earir TJnül half i ' 4" 'b' :"Uca yearly rental shall he 300 00 and i- .1 00 00, for each yearly license... Do., do., where the rent or tbe valuatiVuoVtbe yearly rental shall be 100 00 and le than SOOOOforeachyeaiy Lcer.se... Do., do., where the ret.t or tbe v,luat.Vn of'tbe yearly rental shall be ls than loo W. for each yearly license .7. .V. .... Stealers and veel. upon watcnoM ha "united States, on board of which pa.wwrers or traveler are provided wlUl food or lojtlngf shall U reqtr.rrd t uke out a Uta of tae fifth c.a. vii., at Hyperion fluid, same as 'DentiVrice." Income, annual, of every person, whf.n exceedir g Goo ov, and not exceedn g lo 1100 00. on the excess over C"i0 00 . . Do., exceeding lo.ooo 00, and not" Vx'ceedinz 50,000 00, on excess over 600 00 Do., annual, from property of any kind in tbe Inited States, realized by anv citizen cT the United States residing abroad", and not in tbe employ of the United Sutes Government, not otherwise provided fir-. India rubier, manufactures of, not otherwise provided for Ina, same as "Hotels." Insurance companies, all, on dividexds Insurance companies, inland or marine, upon gros receipts for premium and ase.nients. Insurance companies, foreign, doing business ia the United State Insurance (life) Lolicy of insurance, or other instrument by whatever name the same shall be called, whereby any insurance shsll be made or renewed, marine or inland, upon property of any description, whether airamst perils by the sea or by fire, or other peril of any kind, ma le by any insurance company or its agents, or by any other compony or person Interest, income from, w hen exceeding the sura of 6i0 no per annum, and not exceeding 10.000 00, ou the exces ol income overCoO 00. Do., exceeding 10,000 00, and not exceeding
50,000 00, on the exec over 64H) 00 5 per ct. Do., income from when realized by any citizen of the United States residing abroad, and not
in the employ of the United States government, not otherwise provided for Iron, manufactured, if not otherwise specified. Do., cast, used for bridges, buildings, or other permanent structures, per ton Do., railroad, per tou Do., rc-ro!Ied, per ton Do., advanced beyond slabs, blooms er hoops, and not advanced beyond bars or rods, per ton Do., band, hoop and sheet, not thinner than Jfo. IS wire guage, er ton Do , pi tte, not le thxn one-eighth of an Inch in thickness, per ton Do., band, boop or sheet, thinner than No. 13 wire guae. per ton Do., plate, less than ono-eighth of aa Inch in thickness, er ton Do., nails, cut, and spikes, per ton Do., bars rods, bands, hoops, sheets, plates nails and spikes, upon vihicu the duty of 1 0 has been levied and paid, are only su'-ject to an additional duty of. per ton Iron, pig. Is not to be considered a manufacture. Ivory; manufacture of, if not otherwise siecitied. Jewelry Jute, manufacture of, if not otherwise specified. Juzgler. including every person who performs by sleight of band, for each license The proprietors or agents of all other public exhibitions or shows for money, not enum-r-ated in this section, shall pay for each license Kid skins, curried, manufactured or finished... Lac er beer per barrel, containing 31 gallons (fractional parts of a barrel to pay proportionloly) Land warrant, brokers, under which terra is included every person who makes a business of buying and selling land warrant, 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 oa for tbe warrants, for each license.. Lard oil, per gallon Lawyers, under which term is included every person whose business it is, for lee or reward, to prosecute or defend 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 relatiou to any cause or matter pending therein, (lawyers refusing to pay for tbi.-dieense shall uot be allowed to practice in any such court or tribunal,) for each license. Lead, manufacture of, if not otherwise specified Lead, white, per hundred
Lease, for the hire, use, or rent of any land, tenement, or portion thereof, if for a peri(d of time not exceeding three years stamp duty. . 50 cents
Do. do., if for a period of time exceeding three
years,stamp duty Leather, bend, per pound
LK., butt, per pouul
25 cenU,
3 per ct.
5 per ct. 3 per ct.
1 00 1 50
73 cents
50
50 cents.
3 perct.
3 per ct. 3 per ct. 20 00
10 00 5 per ct. 1 00
25 on 3 cents.
10 00 3 per ct. 25 cents.
Do., damaged, per pound
Do., enameled, per square foot Do., enameled skirting, per square foot
Do , harness, per pound Do., harness made of bides imported east of tbe Cape of Good Hope, jer pound Do., oflal, per pound Do., oil dressed, per pound Do., patent, per square foot... Do., patent Japanned splits, used for dasher leather, square foot Do., patented or enameled skirting, per square foot Do., rough, made from bides imported east of the Cape of Good Hope, per pound Do., rough, ail other hemlock tauned, per pouud Do., rough, tanned in w hole or in part with oak, per pound Do., sele, made from bides imported east of the Cape of Good Hope, per pound Do., sole, all otiier hemlock tanned, per pound. Do., sole, tanned in whole or in p-i t with oak, per pound Do., tanned calfskins, each Do., upper bniahed or curried, except calf skins, made from leather tanned in the interest of the parlies tuii.-diing or currying such leather, not previously taxed in the roufc, per pound Do., manufactures of, wben not otkerwi specitied Legacies Any person or persons ba iu g charges or trust, as administrators executors or trustees, ol any legacies or distribttive shares arising from peritnl property, of any kii whalboever, whcit the wLoie auk'urit of u. h personal property, a-s afrlsid. 'hail exceed the sum of one thousand ioil.s In actual value, passing from auy person ho nur ct alter the passage of tii is aU. poswM.d of aix tl Ei operty, cither by w i,l or by 'Le uiw.ate iws of any Su;e or territory, r. any t ut i,f such property or interest thcreii, transferred' by deed, grant, l argain, s.ii ur gift, msj s cr intended to take eu.-ct1u po4'o ion ci varment alter the ieta of tue ijAntor or bargainer, to any jer.xti or pcrs.i, or t, a'.y body or bodies, p-.dita: or corpt"te, I.-t trustor otherwise, are ivfject to'he 1.4.0 l;,g taxes: Where the person .rpooi, err.i:'.'.'d to any beneficial r.urest in suet nuT'y sfall be the lineal wsu or l.eal atne-U'r, lro:ber or sister, to the ik.t. u a bo dU pos0acd cf such property, f, each aitJ e-,ry hunlrl dollars of the clear vaiue of isc.i i:u r t i such property Do., do., tire the per sen or pervi.s ent.tic-1 to any beneficial interest ia uvib jr perry tli ili be a descetidant of ar;ro;hcrcr a s.ster of the i-ersou who die I pwcsse lif steh property, for each aud t .ry bunvred do,!..r.-i t the clear value ot sjch i:itero. - Do., do., vihere tLo person or ; n'Us eiit:;i 1 to any beneficisl in'rst in ttb peptrt shall be a brother or ister W. tither r mother, or a descendant of a X. ccer or i-'.r of the father -r :n;'otr of ti ro!i mlo died possessed of such propert .tor each and every hundred dollars of cleat valae of such interest Do., do., where the person or prsons entitled to any beneficial interest in such property shall be a brother or sifter of tie grandfather or grandmother, cr a dee ndutt of tbe brother or sister, or the grandiatier or Rrandmother of the person who die possessed of such property, lor each and every buudred dollars of the dear vaJ ic of t J b trferest. Do., do., v here the petM't, r jfon entitled to any beneficial i:.teTt-t jtiMfU property shall be in any other rzt:t vc-bateral consanguinity than is statea a'iot, or s.iall be a stranger in Mood to tbe perMrS who died possessed, a aforesaid, or hll U abHv'." politic or corporate, for eiwh ardeverv u;id.-ed dollars tt the clear . ice ol sucu'i:r."re-i Do., passing by will, or 1 y ib laU avy State or i'erritoty, to t ..-and or win f tUe'person who died p.SNCs i cf the propeiy. Legal documents, v. ri; cr oilier ort!nal process commenced iu a-.y court of t or ec,uity, stamp duty ; '.. Letters of credit (s- l".UfFxcha lire, foreign.) letters of Admin ration '.Vh-i the estate aud effects f,r r in nvp'c ;' w hich such letters of admin- t-at-ju appd tfor, shall be sworn er declar i not to exceed tbe value of 2,5ooqo, sump Jvv Do . do , to excee '. 1.;.Q oo, gnj Jot exceeding 5,.V)t 00 Do., do., to exceei ;...hm tv, ana not exceeding 2tf,000 ... Do. do., to exceed 2 1.:. ) 00. au. tot exceeding 50,000 00 Do., do., to excee J s-i CJO OO, an.1 4i H exceeding 100,000 00 Do., do., exceeding 100,000 00, and not exceeding 150,00) 00 Dj., do., for every additional 50,000 00, or part thereof. Licenses must be taken out eacl year by tbe following named persons, for which they are to pay the sua placed opposite their names. Apothecaries . A uctioneers. Bankers billiard Ubles each ...! J" .
brewers, see "Brewers brokers
Coaling alleys, for eacb alley..
.uur orokers ............ Claim scenü.. ....... ....... .......... Coal oil distillers I'XSS. Commercial broker? Confectioners. .... . ..................... Circuses..
IfCUsU Wallers, see "Distillers,"
t-awng houses. .... ... Horv dealers Hotels, "Hotels".. J ucirlers-.. .......... Lawyer Lhery stable keepers. Manufacturers
l eddiers. see Teddlem"
1 00
.... 1 Ü cents. . ... 1 , cents.
5 mills.
5 mills. lt cents. 7 mills. 5 mills 5 mills. 2 cents. 5 mills. 4 mills. 1 cents. 5 mills. 8 mills 1 cent. 5 mills. 7mills. 1 cent. 6 cents
1 cent. 3 per ct.
75 cents.
1 50
3 00
4 00
5 00
Free.
50 cents.
19 04 100 00 10 00 lo 00 50 00 loo 00
2 cenu.
10 00
3 per ct.
1 00
10 00
3 per cL
25 cenu. 5 per ct.
3 S' cents 5 perct.
not exceeding not exceeding
50 cents. 1 00 2 00 5 00 10 00 15 00 30 00 5 cents. 10 cents. 1 cent. 2 cents. 2 00 10 ceuts.
3 per ct.
2 cents.
10 cenu. 2 cents. 2 cents. 2 cents. 2 cenu.
8 cenu. Free. 25 centa. 5 per ct.
5 per ct.
3 per ct.
50 cenu. 1 00 3 00 5 00 10 00 20 00 10 00
s
1. . ' . wrs -.. rrorn iTiotogrspbers Pawnbroker ..'!!!..'! Itiysidan , Lu.;l a.. .1
uraiers. .............. ............ Hetail dealen in liquors Keculers, see "lX lifiin.." Sunr ;
10 00 20 00
...... 100 00 5 00 ....25 and 50 00 50 00 5 00 10 00 10 00
50 OO 50 00 10 00 50 00 10 00
looo 10 00 from 5 to 200 00
20 00 10 00 10 00 10 00
from 5 to 20 00
10 00 50 00 10 00 10 10 20 00
TobacecssiaU-.
Theates Tl!jw cian ilers !.i miter
Wholesale deaW Wliules; dealer in L uorv ...... Life liiuratce competes ce 'Insurance." Lime is not to be regarded as a manufacture. Liniment, same aa -'Dentifrice." Linaeed 01!, per gallon... Livery stable keeper, uraler w hich term Is Included every person whoe occupation la to keep borea for hire or to let, for license Lotions, same as lentifTce." Loieni-cs, medxinal, same as "Der.triSce." Lumber is not to be considered a manufacture. xtaraiioes are not ta be regarded aa a manufacture of paper, or submitted to a rate of duty as a m tnu'acture. Ik.. fur all adertiemen; on rrsa receipts..
Maple Liniment, aarue aa "Dentifrice. Malt ii hot to be co-is, Jered a ruauufacVare. jfatnfest of tbe caro of any sh p, vessel or steamer, for a forei,ni port, if the registered tot 1 ace does not exceed three hundred tons, stamp duty Do., do , eicecdin three hundred tons and it exceeding six huiKlred ton Do. do., exceeding six hundred tons, Manufacturers for licence Manufactures, not Otiten ie specified, of bone, bras, bristle .eopper.eotton.ftax, glass, fold, gutta percha, hemp, born, India rubber, iron, ivory. Jute, 1-ad, leather, paper pottery, auk. Üver, steel, t:n, illuw, ood, wool, worsted, and other materials Maps are not to be considered a manufacture. Manne insurance companies see "Insurance." Marine protest Meats, preserved Medicated herbs same as "Dentifrice." Medicated water, same aa "DtnUfrice." Mediane, see "Dintifrice." Merchandise, see "Goods." M neral coal, except pea coal, per ton Morocco, skin, curried, manufact'd or finished. Mortgage on lands, estate or property, real or personal, heritable or movable, whatsoever, wbee the ame Fhall be made as a security for the payment of any definite and certain sum of money, lent at the time or previously due and owing or forborn 10 be paid, being payal le; also any conveyance of any binds estate or projerty whatsoever. In trust to be sold or otherwise converted into money, which shall be intended only as security, and h.ill be redeemable before the sale or other dipoal thereof, either by exr.resa stipulation or otherwise, or any per-otiai bond given as security for the payment of any definite or certain sum of money exceeding 100 00, and not exceeding 500 00 Do., exceeding 500 00, and uot exceeding 1.CO0 tO Do., exceeding l,ooo 00 and not exceeding
2,500 ti'J Do., exceeding 2,500 00, and 5 000 00 V., exceeding 5,000 00, and 10,000 00
Do., exceeding 10,000 00, and not exceeding 20,000 00 Do., for every additional 10,00 00, or fractional part thereof, in excess or 20.000 00 Movements, chick, made to run one day, each. . Do., do., made to run over one day, each Mustard, ground, per pound Mu.-tard seed oil, per gallon Mutual insurance companies, see "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. Newpnpers for all advertisements, on gross receipts, see "Advertisements" Notarial act, see "l'rotest." Otficinal preparations, same as "Dentifrice." Ulis, animal, all, pure or adulterated, if not otherwise provided for. per gallon Do., illuminating, refined, produced by the distillation of coal, aj haltum, shale, Jeat, petroleum or rock oil, und all other bbuminous substances used for like purposes, per gallon Do-, lard, pure or unadulterated, If not other wise provided for, per gallon Do., Iineed, do., per galloQ. ............... Do., mustard seed, !,, per gallon Do., all vegetable, per gullon (bl-S mcdiciual, same as "Dentifrice." Oils refined, produced by distillation of coal exclusively. jer gallon 01e;c acid, produced in the manufacture of candies, and used in the manufacture of soap.... Oxide of zinc, per loo pound Oxygenated bitters, same aa "Dentifrice." 1'aiuters' c lors, do Order for the payment of any sum of money drawn upon any bank, trust company, or any person or persons, companies or corporations, at sight or 011 demand, stamp duty same aa "ß.llof Exchange." Packet, containing medicines, &c.. same as bottles conuing tbe same, ee "Uottlea." I'aiti killer, see "Dentifrice," Faint;-, dry or ground in oil or paste, with water, not otberwis-e provided for Palm oil, see "Soap." 1'amptileUare not to be regarded as a mannfacturo or iUb 1111 tied to a rate of duty as a manuIure. Do., on gross receipts for advertisements Panaceas, same as Dcntifriee.M 1'aper, manufacturers of, if not otherwise tpe-cilu-d. of account book, bank note, binders' l-oard, card, hanging, letter, map, note, printing, sized and colored, printing unsized, pasteboard, plate, uncolored calendered, wrapping, made of Manilla uemp. or imitation thereof, writing and all other descriptions of.. I'a rati: ne oil Parasols of any material l'asports, ou each isxued from the office of tbe Secretary of State. Io., ou each issued by any minister or consul of the United States rassage ticket, by any vessel from a port in the United States to a foreign port, ot l:s than ao 00 I o., exceeding 30 00 Pasteboard, made of junk, straw, or other material Patent leather (see '"LeaUier,") per quure foot. Pawnbrokers, under which.term is included every person whose business or occupation is to take or receive, by way of plodge, pa an or exchange, any goods, wares, or mercuamliee, or any kind of personal property w hatr-oever, for the repayment or security of money lent thereon, tr licne Pearl barley is uot to be considered a manufacture. Pectoral balsam, same as "Dentifr ce." l ediers, under which term is included every person who sells or flVrs to sell, at reUil, goods, wares or other commodities, traveling Irom pljce to place, in the street, or through different part of the country, wheu traveling with more thua two horses, lor e ch licence. . Do., do., when traveling ith two horses, foreach license Do., do., w hen traveling w ith one borse for each license Do., do., when traveling oti foot, for each license Do., who seh newspapers, bibles or religious tracts Do., who sell, or oiler to tell, dry goods, foreign or domestic, by one or more original packages or pieces at one time to the same person, for each license Ds., v. ho peddle jewelry, lor each license Pepper, ground, it nd all imitations of, per pound Periuiuery, same as "Dentifrioi." Petroleum, refined, per gallon Phial, containing ratdicine, Ac, same as "Bottles," which see. rhotoi;rapber, under which term i included every person who makes tor sale photographs, ambrotypes, or picture ou via?., rueul or paper, by the action of light, f r each llcen.-e, w ben the receipts do not exceed 60O OO Do , do., when the receipts are over 500 00, and under 1,000 00, for licence Do., do., when receipt are over 1,000 00, for license. ................................... Physicians under which terra is included every person (except apothecaries) whose busines it is to, for fee or reward, pre?ribe medicine or perform any surgical operation lor tne cure of any bodily diease or ailing, dentists included, lor each license Pickles I"ig iron is uot to be conoid red a manufacture. Pills, same a "Dentifrice " 1 linen to. ground, and all imitation of, per pound Pins, solid head, or otherDo., solid bead or other, in boxes, packets bundles or other form Plaster is not to be considered a manufacture. Pla-ters, same as "Dentilricc " Plate of gold, kept for uv, per oz. troy Plate of silver, do., per oz. troy Plate, silver, as above, to the extent of 40 oza.. Plate iron, see "Iron." Playing cards, see "Cards" Plug tobacco, see "Tobacco." Policy of insurance, (life,) see "Insurance." Do., (marine or inland,) eee "Insurance." Do., (fire.) see "Insurance." pomades, same a-s lent.frice."
j Porter, per barrel of 31 gallons, fractional parts I in proportion Fot,couta;uing medicine, 4came as "Bottle. Potions same a "Dent if rice." ) Pottery ware, if rot otherwise specified ! Powder, medicinal, same aa "Dentifrice '
Power of attorney, for the a!e of transfer of any stock, bonds or scrip, or for the collection ot any dividends or interest thereon, stamp duty.". Power of attorney, or proxy for voting at any election for otbcer of any incorpot atd comEany or society, except charitable, religious, ierary aadceuiettry ocieties sump duty.. Power of attorney to sell and convey real eute, or to rent or to lease tbe same, or to perlcnn any and all other acu not specified, stamp A Tiff. ......
Preparation. medkaL same as "DenUfrice." pr..jrt;ons. of which cotlee forms a part.
iiich arepiepared for sale as a substitute for rr.Xr. Ter POUHd
Power of attorney to receive or collect reat.
tamp duty. Preserved fish.
preserved fruit Preserved meats... . . lSl'L 'SLY.
Priated book are cot 10 ue rS -facture, or submitted to a rate of duty aa a manulactere. ' r rvT on all advertisements on gross receipt! 1 for 3 per ct. Printers' iu U W be considered a aanuXaclYobTw of will, wbere tbe estate and effecta for or in re-pect of which such probate applied rl!.VY- .-m ,.r declared not to exceed
3 per ct. exempt. 5 per ct. 3 00 3 00
50 cent. 1 00 3 per ct. 5 mills.
50 00
20 00 15 00 10 00 5 00 exempt.
00 00
1 cent.
ou Li
10 ceuu.
10 00 j
15 00 25 00
10 00 5 per ct. 1 cent. 5 per ct. 5 per ct.
50 cents. 3 cents. Free.
or
1 00
3 perct.
25 centa.
10 cenu.
1 00
3 mills 25 cents, 5 perct. 5 perct. 6 per ct-
the Value f two thousand five toured ddUr, stamp tfaty"':rVrMhuUlredL
do- to exceeu 1 and not exceeding five ?M?''''Y''Y a do, to exceed five thoiuaad and not ex1 ' .r thousand
Do
Ceeomgi'viiij .K,w..t ar,d not
Do do.t-J exceea iwcui- ,
""- wa. I fkauvand
twf fi :Dxceeding cue hundred thousand, and f Ä Öm buadred and Efty thousand ÄÄ tifty thousands fractional Prt ,f" VhVn H'cLtg ?h?XtuZroi exceed tea tfousaVi co tb. exces, over s,x La-.
50 cents. 1 00 2 00 . 5 00 10 00 20 00 10 00 Z peret.
per et.
per ct.
25 cer.tx.
Sperct.
,X perct.
3 per ct 1 50 75 cenu.
25 cenu.
10 cents
5 ceuts.
De., e 1 reed 1 tea tbousacd, ar.4 not etceadfng fifty th'ma7d, cn tbe excea over six hundred Do-, annual, wnen revived by ay rtize&of tbe U'.lted :ute residing ai-rwd, ard not ia caploy .f the United state, n-X otherie prvvisl for. Pro-iisfory notes, see "Notes." Property, annual incoae frota,saae "ProSu." Pre,erty, left by legacy, tee "Leracies." Pr'teto4' every cote, bill of exchange, acceptance, check or draft PuMicaf.ccs, Mine as "Pnuted Books" Pulmonary bai-am, same aa Dentifrice. Ia)monary sirup, same a "Dent:frice." Pulmonic trup, same a IV-nt frke. Do., wsfers, same as "Dtr-trice." Kadrtvsd, on gros recetpu for carrying passenger-
Do., tbe motive power of which is tot steam, en groM receipt. from carrying passengers... .. .
Do., vd bond- or oiber evtUeucca rf udvbtedDea
upon which interest I stipulated to be paid, ou the ani iULt of interest.. Railroad iron, per ton. l., re-rolled, per ton Ka Ir ad pills same as "Dcatirrice." lieady rel.ef, same as "Denufrce," Keceipt, warehouse, stamp daty. Kece.pt (other than charter party) for any goods, merchandise or effects to be exported from a port or place in the United States to any forei,m port or place, stamp duty
Do,, for any good, merchandure or efiects to be earned lrotn one port or place in the United Stales to any other port or place in the Luted State, either by land or water, except when carried by an express company or carrier, stamp duty... P.ectitiers under which term is included everr person who rectit.es. purities, or n-finea spirituous liquors or w ine, by any process or mixes distilled spirit, whisky, brsndy, gin, or wine, with any other materials for tale under the name of rum, w hisky, brandy, gin, w ine. or any other name or names, for each license to rectify any quantity of spirituous liquors not exceeding 5oo barrels containing not more than forty gallons to each......... Do., for each additional 500 barrels or xy Ir action thereof Red oil, ued as material In the manufacture of paiut - Rents, atitiuftl incline from, wben exceeding six hundred dollars, on excesa over six hundred. Do., annual income from, when realized t y a citizen of the United States residing in a foreign country, and nut ia the employ of the United Mte Retail dealers, under which term is included every person whoe business or occupation is to sell or otler to sell groceries, or any goods, wares or merchaudi.- if foreign or domestic producta n in less v.iai.iLes than a whole or original p ec ! or package at onetime to the same terMii (not including wines, spirituous or malt liquors, but not excluding itationery, drugs medicines, cigars, tnuff or tobacco,)for each license Retail dealers in liquors under which term is included every 1eton w ho shall sell or offer fur sale distilled spirit, fermented liquors or w ines of every description, in les quantities than three gallons at otic time, to the same purchaser (this di?s not authorize any spirits liquors, wines or malt liquors to be drunk ou tbe premises) foreach license .... Reviews, same as "Pamphlets." Kichardsou's bitters same as "Denuu Rock oil, refined, 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 $tO0. Do., all, of iersons in emp oy of the Inited States, when exceeding the rate of six hundred dollars per year, on the excess aboe six hundred Saleratus, ter pound......
Sales, auction of goods, etc., on gross amount of tale- 1-10 of 1 perct. Do., of slocks, etc 1-10 of 1 per ct
I perct per ct. 2 cenu.
25 00 25 DC Free 3 per ct. 3 per ct
Tartlh, Ba'-a w-r 7 er fci part tf raa Do raade cf other gams or substance - YereLabla o.i. ixrr asiloo
Ve:aUl) puluavbary baw-a, same a "Drfc'Ji- ' tee." Tern. fuge, same as "It;ufr ce." vTarbeue entry, at cc-totn hrae,iiatexcel lsg one dollar la value, stamp daty 25cn!a. lv, do exxeshlmg ot.e dviUr, aud uot f xceed-rg five dollars & centa. Do., d v, c aceeding five dara la ta'at 1 0 Wartoue rece pts. starcp daty iSeecta. Whisky, per gall a ... 20 e?r.u, Io.. rectiled, ta cot to pay an additional da'y. Whole-ale dealers, unter wLkh terra Is irrla'ie4 every pern wtte banea or orcupatk-a it to seil, vT fier to sell. gricerieor any fnd, wares or merchanti-e, of f,.re ca or d'toetc prod -c. lot, by m-rre tlaa one origkal paci. aire or piece at one Ue. tbe same purctia. cr, i.ot inclu ling Ine, pir.tuous or tuatt liquor, foreach Ike 'ie - 53 M Wholesale dealer in i.jrs of every de scti ration, including d.t tied sf ir.Ls fermVuted h ,uor sikI of 1:1 kind (perm other tl.an ditilr, who r, or ofier fr s any sik-h liquors in quai.ti iea of more tbaii tkrts gailon at one time to tbe same purchaser, are included.) for each licea-s . . loft 00 Willow, manufactures of . . Sperrt. Wine made of grapes p r caiion - .5 cenu. Withdraw al etitry. at rastotu house, stamp duty 50 cents. Wood, manufactures of. If rot otberwl-e provided for - -3 per ct, Wovd screws . - - . lcta. Wind, manufactures of, 64 otberw e spedled. 3 per ct. Worted,manufact ure 2". not other i-e specified 3 jrr ct. Worm brengra, same e "iv-ntifiice." W ht, stan;p uuty . - - 50 cents.
Zinc, manufacture of, cot itberwise speci'esi. 3 i-er ct, Do., oxyde of, ;h r Iim.) jx-und - 25 cents.
10 00
29 00
3 per ct.
3 per ct. 5 mills.
Sales made by public officers, eic...
Salt, per hundred pound Salves, same as 'Leiitifrice." Sar.uparilla, Dull' same as "Dentifrice." Do , lownscuds, same as "Dentifrice." Savings institutions, on all dividends Scbcidam Schnapps, same as "Dentifrice." Screws called wood screws, per pound iegrs, valued at uot over five dollars er thousarsi. per one thousand Do., valued at over five dollars per thousand, and not over ten dollars, per one thousand.. Do., valued at tell and not o er twenty dollars, per one thousand Do., valued at over twenty dollars per thousand bheil li. h, in cans or air-iigbt packages Stieep, slaughtered for salc.jxT btad Sheep, slaughtered by any person for bis own cousumpiiou Slieepskiiis, tanned, curried, or fiui-bed Sh ei iron, see "Iron. Sherry wine bitters, same as -4leiitifrice." Suinitlea are not to be considered as a manufacture. Silk parasols
SiU umbrellas
exempt.
4 cenu
3 per cL lis' cenU. 1 50 S 00 2 50 3 50 5 per ct. 5 cents. Free. 4 per cu
5 P cent.
5 per cent.
3 per ct. 3 per ct. 6 cents. 5 per cL
1 per ct. 2 cents. 4 per ct, 4 per ct.
Silk, manufactures of, w heu not otherwise spec-
Hied ..... Silver, manufactures of, wbtu not otherwise specitied - - Skins, calf, tanned, each ... Do., American patent Skins, goat, curried, manufactured or finished, kid, uo.. morocco, do., sheep, tauned, curried, or finished - - - - -Do., deer, dressed and smoked, per pound Do., bog, taniiod and dressed - 1 Hj., borse, do., -Males are not to be considered a manufacture.
Slaughtered cattle, see "Cattle." Do. hogs, see "Hogs." Do. sheep, rce "Sheep." Smoking tobacco, .-ce "iobacco." Snail', aroinat.c, same as "Dentifrice." Do., catarrh, same as "Dentifrice." Suulf, per pound - - - 20 cenu. Soap, casnle, valued uot above 3, cenU per pound, per pound - - 1 mill. Do., ca-i:l-, valued above 3,' cents per pound, per pound - - - 5 mills Do., cream, per pound - - - 3 cenu. Do., erasive, valued not above 3)s centa per Iouiid, per pouud - 1 mill. Do., erasive, valued above 2 cenU tier pound, ler pound - - 5 mills. Do., laucy, per pound - 2 cenu. Do., honey, per pound - 2 cenu. Do., palm oil, valued not above 3,', cents per
pounu, per pound - - - l mill Do., palm oil, valued above 3, cenu per pouad, per pound - - - 5 mills,
Do., sceu;ed, ier pound - - 2 cents. Do , shaving per pound - - 2 cenu.
Do., toilet, of all descriptions, per pound - 2 cents; Do., transparent, per pound - - 2 conU.
Do., of ail other descriptions, w hite or colored, except sott soup und soap otberw Lxs provided for, valued not above 3, teuu per pound, per pound - - 1 mill. Do., do., valued above 3, cenu per pound, tier pound ... 5 mills. Soap makers, under which term is included every per-ou whose business ii is to make or Uianuiocluie loap, for each licence 10 00 Soda, bi-caroonate of, per pound - . f, mills. Sole leatuer. see "Leather." Spikes, per t'-u - - . . 2 00 boirits, uiitillcd, per gallon - . 20 cenu. Spirits, rectilicd and mixed, per gallon - 10 cenu Spirits, uk dicuial, same aa "Dtnuirice." split peas are not to tie considered a manufacture. Starch, made of corn, per pound - . 1),' mills Do., made of potatoes, per pound - I mill. Do., made of rice, per pound - .4 nulla. I'o., made of wheat, per pound uxilU. Do., Liade 01 any other material, per pound - 6 mills. Stoves are not to be con-idered a manufacture. Steamboats except ferrj boats on froos receipt 3 per ct. Steel, manufactures of, when uol otherwise specified - - - - 3 per ct. Steel, in üiot, bars f-heets or w ire, not Its than one quarter of au inch iu thicfciies, valued at 7 ciiU p.r pound or less, per ton 4 OO Do., do., valued above 7 cenu, and not above 11 ceuts per pound, per ton - . 00 Do., valued above 11 ceuts lr pound, per ton, 10 00 Mills, used in distilliiig tpintuous liquors, for eMrh yearly license - 50 00 Do., u-ed in di.-titing spirituous liquors, for each bull-yearly licence - - - 25 00 Do , used by distillers of apples aad peaches, may be licened lor the fpace of ihre months, upon payment for eaeü Lcense for such time, 12 50 Stock insurance companies, see "Insurance."
Stoves, per ton of 2,000 pounds - - 31 50 Sugar, brown or Muscovado, not advanced above No. 12, Du ich standard, produced from cane, excepting sorghum and unpnee cane, per pound 1 cent. Do., cranulaied, loaf, lump, puiveruod, redued, or made from moia.-, sirup of molasses, mladoor concentrated tne Udo, per pound. 2 mills. Sugar tandy, made w holly or in part of sugar, pr poutid - - 1 cent. Saar coated pills ame as "Dentifrice." Sulphate of barytes, per lOO Kiuiids - 10 cents. Surgeons, for each Ixense 10 00 Tailw chandlers, micU r wtich term ia included every persou w no busjueaa it is to make or manufacture candies fur each l-cen.-e - 10 00 Tar, coal produced in tbe manufacture of gas. exempt. Tavern, same as "K atels" leltgraphic dispatches, see "Dt-patches." Theatres, under which term is iueiuded every place oredince erected for the purpose of urauiatic or operaic representations, plays or
perfurmancev, and not incluu.ug nails rented or used occasionally tor concerts, or theairaral representation, lor each license - - Txket, passage, by aay vessel from a port la tbe United sutes, to a foreign port, jf less than tbirtv dollars ... Do., exceeding thirty doLara Timber Is not to be considered a manufacture. Tin, manufacture of, w Lea aot oiherwiae specified .... Tinctures, tame as "Dentifrice."
Tobacconists, under when term is included every person who shall titer for sale, at retail, sgars, suuff.or tobacco ic any form (wholesale or retail dealers, keepers of hotels, inns and taverns baring taken oat a been, are not required te take out a lcensj aa tobacconists,) foreach Ixense 10 00 Tobacco, cavendish, valued at more than 30 cents per pound - ' 15 cenu. Do. do., valued at any sura not exceeding 30 cenu per pound - -10 cenu. Do., fii cut, valued at more than 30 cenu per pound .... 15 cents. Do., do., valued at any sum not exceeding SO cenu per pouud - . - -10 centa. Do., ground, dry or damp & all decr.ptions, (except aromatic or medicinal rnufTlu phials, pot, boxes or packet,) per pound - 3 cents. Do., manufactured, of ail kinds not katluding tnul or segars, or tobacco prepared wan stems in, valued at over UO cenu per poond, IS ceou. Do., do., valued at leaa than 30 cenu per pound 19 ceata. Do., ?m bu g tofcaoco, prepared will, atema in, per pound - - 5 cents. Do., plug and twist, same as "Tobacco, cavcodih." Tonsc mixtures, same aa "Dentifrice." Tuoiit pww der, aame as "Denuf nee." Trust companies, on dividends, Ac. - 3 per ct. Umbrellas, made of cotton 5 per ct, lio, made of any other material f, pr ct. Umbrella sueictst-r are not lo be couriered a tr.aiiufacture. I'aguesU ao as"Del&ioe. .
100 00
SO cents. 1 00
perct.
RAILROADS.
PERU AND INDIANAPOLIS HAILBOAD. 1862. SQiCZS 1S62. NEW ARRANGEMENT. !ew Itoutr to t'liiran via Kekema. 32 JIILflS SIIOLTEK THAN OTHER ROUTE. OS A!?D AFTER WAY 5, 1S52, trains will ba ran aa follows: A Mail Train will leave Indianapolis at 11:10 A X.. stop at all stations and make cloe connection at Kokoma w ith train on the Cincinnati and .Clin aro Air Line 1U.1road fr I?anport, Vn!r-ara:o and Chicago, and arnvs at Peru at 3:15 I'. 11.. in time ta make connections w ith trains ou the Toledo and Wabash Hail ay, going Kast and West. HetumiTig, the same train will leave IVm at 6 00
A. M.. after the arrival of tb ira.n cn tbe T. A W. K. VV. from the tastar.d arr.te at Indianapolis at 9 50 A. If. in time to make connections forallpoitits Fast, South and We-t. An Kxpresstraln w ;Illeaxe Indiai apolis at 10.35 1. connect at Kokomo with train for Chicsgo. and arrive at I'eru at 5-00 A. M., latiine to tnskeconnectlMi with trains goin Kast and West on tbe Toledo and Wat-ah Hallway. Returning the same train will leave Peru at 12:00 making close connect;--n at Kokomo with tbe trains on tbe Cincinnati atil Chicaso Railway frrm Clilcago Valparaiso and Lngansport, au 1 arrive at lndianapolia at 4:10 I. M., In time to connect with the evening trains for Cincinnati, luisville and rtV r point. Special atteutiou iriveti t.. the transportation of live Hock, produce aid mercliatnM-e cenerally. DAVID MACY, General Airent and Runerintendert. Thko. P. IlAt OHtv, General Tkket Agent, apl'62-dly lYl)IÄ?ÖLiS AMI CasXCIXXATI
MBaxaxssK
CJL va I H O -As.
1 I J' 'III P I L H' l 1 I
-.t - -
Miorir.! Honte? bf Thirty in He! NO CIIANUR OK CARS Ttl CIXClNXATlt
Three trainsleave bi ba!iaK!is Iailj,(8urdays excepted.)
-11,'STTR VtX -'ft k V TIXmXVATlT.tftltTVINfl
KxpreHH arrives at Cincinnati at 10 A and Lex-
icKVn,KyT 30 T.V. Second Train 10 40 A. M. Cincinnati Mail, arrive at Cincinnati ?.:10 P. 11.. mskin close contiection with Little Miami Railroad lor loveland. Morrow, Colanibu, ewark. Zanesville. and Wheeling. Third Train 6 -35 1. M, Ciu.innatl Expresa, arrives at Cincinnati 11:10 V. M. Fare same as ly at.y other ronte. Call for your ticket r,i the Indianapolis and Circlnnatl Railroad. Parage checked thronen. Frr.axL Nonet:. It" sure you get In tbe rlgbt train at Indianapolis. Tbe nly Cincinnati train, stands on tbe fifth track, hein? tbe farthest track south In the Unioa Depot, at Indianapolis. W. IL L. N0RLE, General Ticket A rent. Wm. Poweix, Traveling Auect my'JtJ tJ
PIANOS.
8150 BEST PIANOS. 6150
ROVESTKEX & II ALK having removed ta their new warerooius,
G
No. 478 Broadway.
scale
ar prepared to offer tbe public a magTdficent new
full 7-0ctave Rosewood Piano. containing all Improvements known in this country or Europe, over-atrung bass, French grand action, harp pedal, full iron frame, for $130 CA8T1. WARRANTED FOR FIVE TEARS, Rich moulding cases, $17." TO $900. all warranted made of tbe Ve.-t rnateriaT, and to stand better than any sold for $ 4 H or 4500 by the ld methods of manufacture. W e invite the les Judjre to exainina and try these new ln-trumemi, and we stand ready at all times to test them with anv others manufactured H this country. tlUOVIATI F. V IIAI.I. mj6-d.1m 478 Broadway Jf T.
M ERICA CE MEHT CLUE. Something Tor the Times. A NECESSITY IHJVERY HOUSEHOLD! Johns & Crosley's AMEKICAN CEMENT GLUE, THE STRONGEST fiLUE IX THE WORLD ForCementln? Wood. Leather, i.!,. Ivery, Cliinn, tlurblr, Porrelalnf Alabaster, Hone-. C'eral. Ac. THE 0XLT ALT1CLK OF THE KI-XD EVER FRODLCED WHICH W1LI. WITII5TA5D WATER. rxTUAcn: "Every beaekeeper bould I eve a -apply of Jhns h Croaley's A saerican Cement jlut.".V. J. finus. "It 1 so convenient to have Iu the bouse." , Jori "It l always ready; this commands It to everybody. -V. J". In4iil'Td. "lVe bare tried It, ai.1 find it as nseful ia cur houses aa water. IlVZi' .nrU nflh Timr.
Price 2.1 ct. per Cottle. VERY, LIBERAL TFl)UCTIOXS Tn
WHOLESALE DEALERSJCSlT " y all Drugglst and Storekeepers general: v throughout tbe country. jonivs äTckosley, (aout atAnrracTraMCTU,) 7 8 William Street Comer of Liberty street, X'.T. JulySily '61
LIVERY 0TADLE0.
C. W. E3ALL & CO., EXCHANGE STABLES, 25 ILLINOIS HTnrCT, OPPOSITE BATES HOUSE. DUSAPOLIaV, I FD. aif;-dlr
HOTGL0.
French's Hotol, OX THE FURO PEA X 11X3.
cm or raw Toaa.
IIGI.C ISOOnS öO CE.1TS PCO DAT. CTTT BALL SQUARE, CXiE. FabaJCEFOLT ST Opfoaite City IlalL - , -
n ffEALS A4 THET MAT EX OXDXKXD 19 TT3 if A. epactoaa kefectory. There i a Barbasr'a cVa aat baxu.tVKna attached to tbe Hotel. rJT Beware of Runners aad Hackni wbe aay we areTl. IX. rURnin e30tl-lly Prayrtrtsir.
cciicol oCAr:o.
A
XEW IXSTRUHEXT-JIHT Till TT I SO TZ2 Sabbath gchcota, As Urao aasi ataaait Castfaaa .
aayt
cu:
19 00
t
