m m Mi «!*;;. :^: 9' Digitized by tine Internet Archive in 2008 witii funding from IVIicrosoft Corporation http://www.arcliive.org/details/excisetaxlawapprOOestericli THE EXCISE TAX LAW. APPROVED JULY I, 1862 THE AMENDMENTS, TOGETUER -WITH THE INSTRUCTIONS AND BLANK FORMS, DECISIONS, AND REGULATIONS OF THE COMMISSIONER, WITH FULL MARGINAL NOTES AND REFERENCES, % liliuute ^.luilijtical |niic,t\ TUE JAXUAEY STATEMENT OF THE COMMISSIONER OF INTEEN.SX REVENUE TO THE SECRETARY OF THE TREASURY. COMPILED BY CHAELES F. ESTEE, Esq., M 3Latc Deputi) Commissioncc of tntcinal Kfbenue. XEW YORK: FITCH, ESTEE & CO., STATIONERS AXD PUBLISHERS, No. 3 PARK PLACE. 1S63. Entered, according to Act of Congress, in the year 1S03, by CHARLES F. ESTEE, In the Clerk's Office of the District Court of the United States for the Southern District of New York. GIFT OF Baocrott LIBRARY Pavii;s k Kent, Strvcotiipcvs anft JSIcctrotijpers, 188 William Street, X. Y. ^5< PREFACE The design of this book is to furnish an accurate reprint of the Excise Tax Law of the 37th Congress, and the Amendments subsequently made, inckiding those of the recent Session ; the Instructions, Decisions, and Regula- tions of the Commissioner, with the Blank Forms pre- scribed to be used. Marginal references are made on the pages of the Law to such Amendments, Decisions, Regulations, and Forms as apply to the subjects in the text. A minute Analytical Index is added, which contains the rate per cent, of taxes and the stamp duties alphabetically arranged, and directs the reader to the particular contents of the volume. The compiler has endeavored to prepare a volume val- uable to every officer of the law, also to every lawyer, mer- chant, manufacturer, and tax payer, and of such a perma- nent character as to be important to every library. He desires to express obligations to Francis W. Tappan, Escp, Deputy Collector Third Collection District, N"ew York, for valuable services rendered in the compilation. CHARLES F. ESTEE. No. 3 Park Place, New York, May 10th, 1863. O 3613,20 TABLE OF CONTENTS. Pagk Excise Tax Law, July 1, 1862 7 General Provisions 8 Distilled Spirits and Eefined Coal Oil 28 Beer, Lager Beer, Ale, Porter, and other Fermented Liquors 35 Licenses 39 Manufactures, Articles, and Products 49 Auction Sales CO Carriages, Yachts, Billiard Tables, and Plate Gl Schedule A 61 Slaughtered Cattle, Hogs, and Sheep 62 Eailroads, Steamboats, and Ferry-Boats 63 Railroad Companies, or Railroad Coporations 6-5 Banks, Trust Companies, Savings Institutions, and Insurance Companies 66 Salaries of Officers and Payment to Persons in Service of United States. . 68 Passports 69 Advertisements 69 Income Duty 71 Stamp Duties 7-1 Schedule B 81 Schedule C 87 Legacies and Distributive Shares of and Interests in Personal Property . 90 Appropriation 94 Allowance or Drawback 9-1 Act of July 14, 1862, Section 24 asd 25 97 Act of July 16, 1862 98 Joint Resolution, July 17, 1862 99 Notification of the Secretary of tiie Treasury 100 VI TABLE OF CONTEXTS. Page Act of July 2, 1862 (Oath of Office) 101 Act of December 25, 1862 102 Aci OF March 3, 1863 104 Licenses 105 Manufiictures, Articles, and Products 108 Stamp Duties Ill Canal and Turnpike Companies 117 Ferry-Boats 118 Express Companies 118 Income j 119 Ale, Beer, etc., Coal Oil, Distilled Spirits, Cotton or Woolen Fabrics Manufactured prior to September 1, 1862 119 Banks 120 Assessment of Licenses ; 120 Adhesive Stamps and Stamped Paper 121 Officers of Internal Revenue 122 General Provisions 126 Inspectors of Manufactured Tobacco 129 Drawback 130 Schedule of Blank Forms and Instructions to Assessors and Collectors — Series I., Nos. 1, 2, and 4 133 Series L, Nos. 3 and 5 143 Blank Forms 156 Forms of Notices 190 Legal Forms 194 Decisions of the Commissioner 214 IIegulations of the Commissioner 275 Letter of the Secretary of the Treasury 309 Statement of the Commissioner, January, 1863 309 Analytical Index 319 EXCISE Ti%.-lV^OYm' AN ACT Office of Com- missioner of In- ternal Kevenuo created. Amended, Mar. 8, '63, p. 122. Salary. Duties. TO PEOVIDE INTERNAL REVENUE TO SUPPORT THE GOVERNMENT AND TO PAY INTEREST ON THE PUBLIC DEBT. JBe it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled^ That, for the purpose of superintending the collection of internal duties, stamp duties, licenses, or taxes imposed by this act, or which may be hereafter imposed, and of assessing the same, an office is hereby created in the Treasury Department to be called the Office of the Commissioner of Internal Rev- enue ; and the President of the United States is hereby au- thorized to nominate and, with the advice and consent of the Senate, to appoint a Commissioner of Internal Revenue, with an annual salary of four thousand dollars, who shall be charged, and hereby is charged, under the direction of the Secretary of the Treasury, with preparing aU the instructions, regulations, directions, forms, blanks, stamps, and licenses, and distributing the same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties, licenses, and taxes which may be neces- sary to carry this act into effect, and with the general super- intendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide proper and sufficient stamps or dies for expressing and denoting the several stamp duties, or the amount thereof in the case of per-centage duties, imposed by this act, and to alter and re- new or replace such stamps from time to time, as occasion shall require ; and the Secretary of the Treasury may assign to the office of the Commissioner of Internal Revenue such number of clerks as he may deem necessary, or the exigen- cies of the public service may require ; and the privilege of franking all letters and documents pertaining to the duties of his office, and of receiving free of postage all such letters and documents, is hereby extended to said Commissioner. Frankina ilege. Tfrji i'ros^cltpt,, EXCISE TAX. '.<' ' GENERAL PROVISIONS. SiC. 9.. And be it further enacted^ That, for the purpose s'tate^'l'nto" Col- Oi" assesfeiflg, levying, and collecting the duties or taxes here- lection Districts, inafter prescribed by this act, the President of the United States be, and he is hereby, authorized to divide, respectively, the States and Territories of the United States and the Dis- trict of Columbia into convenient collection districts, and to An Assessor and nominate and, by and with the advice and consent of the ed for^eaeifTs- Senate, to appoint an Assessor and a Collector for each such residJras.' ^'^'^^ '^^ district, who shall be residents within the same: Provided, Proviso. That any of said States and Territories and the District of Columbia may, if the President shall deem it proper, be Proviso. erected into and included in one district : Provided^ That the tiie'^JlTmber of number of districts in any State shall not exceed the number districts. Qf Representatives to which such State shall be entitled in the present Congress, except in such States as are entitled to an increased representation in the Thirty-eighth Congress, in which States the number of districts shall not exceed the number of Representatives to which any such State may be Admlionai dis. SO entitled : And provided, further. That in the State of triots in Caiifor- California the President may establish a number of districts not exceeding the number of Senators and Representatives to which said State is entitled in the present Congress. Sec. 3. And be it further enacted. That each of the As- Assessors to di- ,..,,.,... . , ^ vide tiieir dis- sessors shall divide his district into a convenient number or tricts Into assess- -,. • i • , , i i • n t •, ment districts and assBssmcnt districts, subjcct to such regulations and limita- .l'sses'sors,^*'res'i- tious as may be imposed by the Commissioner of Internal tuts tiierein. J^evenue, within each of which he shall appoint one Assistant Assessor, w^ho shall be resident therein ; and each Assessor and Assistant Assessor so appointed, and accepting the ap- j)ointment, shall, before he enters on the duties of his ap- pointment, take and subscribe, before some competent magis- trate, or some Collector to be appointed by virtue of this act (who is hereby empowered to administer the same), the follow- Oath of Asses- ing oath or affirmation, to wit : " I, A B, do swear, or affirm (as A'-'se^sor.''^*^''''""' the casc may be), that I will bear true faith and allegiance to Form No. 23, ^|-^g United States of America, and will support the Constitu- tion thereof, and that I will, to the best of my knowledge^ skill, and judgment, diligently and faithfully execute the office Act July 2,1802, aud dutics of Assessor for (naming the assessment district), ^' ^" ■ without favor or partiality, and that I w^ill do equal right and justice in every case in which I shall act as Assessor." And v-^iX*^*''^''*^' a certificate of such oath or affirmation shall be delivered to EXCISE TAX. 9 the Collector of the district for which such Assessor o]- As- sistant Assessor shall be appointed. And every Assessor or Assistant Assessor acting in the said office without having taken the said oath or affirmation shall forfeit and pay one liun- Forfeitnro for dred dollars, one moiety thereof to the use of the United hlmltg ^^'takl'a States, and the other moiety thereof to him who shall first '""^'^' sue for the same, with costs of suit. Sec. 4. And be it further enacted^ That before any such roiieciortogire Collector shall enter upon the duties of his office, he shall execute a bond for such amount as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties to rive sureties. be approved as sufficient by the Solicitor of the Treasury, containing the condition that said Collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Sec- retary of the Treasury, all public moneys which may come into Ms hands or possession ; which bond shall be filed in the office of the First Comptroller of the Treasury. And such Collectors shall, from time to time, renew, strengthen, and increase their Eenowai and official bond, as the Secretary of the Treasury may direct. inorease. Sec. 5. And be it further enacted^ That each Collector Each cniier-tor shall be authorized to appoint, by an instrument of writing pmLs.^^'""" ^'" under his hand, as many deputies as he may think j^roper, to be by him compensated for their services, and also to revoke any such appointment, giving such notice thereof as the Com- missioner of Internal Revenue shall prescribe ; and may re- quire bonds or other securities and accept the same from such Bon o < o dred and sixty-two, and on or before the first Monday of May s^esi.,No.5; [j^ gj^^h year thereafter, and in all other cases before the day of levy, to make a list or return to the Assistant Assessor of the district where located, of the amount of annual income, the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount according to the respective pro- Forms, No. 24; visions of this act, and according to the forms and regulations P- to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, associations, or corporations are liable to be assessed under and by virtue of the provisions of this act. , ^ Sec. 7. And be it further enacted, That the instructions, guiuiioiis, etc.', of regulations, and directions, as hereinbefore mentioned, shall till.' Commissioner . . . . Linaiiig. be binding on each Assessor and his assistants, and on each Collector and his deputies, in the performance of the duties enjoined by or under this act ; pursuant to which instructions the said Assessors shall, on the first day of August, eighteen hundred and sixty-two, and on the first Monday of May in each succeeding year, and from time to time thereafter, in accordance with this act, direct and cause the several Assist- Assessments ^^^ Assessors to proceed through every part of their respect- how made, iye districts, and inquire after and concerning all persons Series I., xo. 4; being within the assessment districts where they respectively ^' '■ reside, owning, possessing, or having the care or management of any property, goods, wares, and merchandise, articles or objects liable to pay any duty, stamp or tax, including all per- sons liable to pay a license duty, under the provisions of this act (by reference as well to any lists of assessment or collection iTow to make ^^^^^ under the laws of the respective States, as to any other inquiry. rccords Or documcuts, and by all other lawful ways and means, especially to the written list, schedule, or return required to be made out and delivered to the Assistant Assessor by all persons owning, possessing, or having the care or manage- ment of any property, as aforesaid, liable to duty or taxation), and to value and enumerate the said objects of taxation, re- spectively, in the manner prescribed by this act, and in con- formity with the regulations and instructions before mentioned. Sec. 8. And be it further enacted. That if any person Duties of ofTi. Owning, possessing, or having the care or management of p!tsoi"s wi^'irfMi pi'operty, goods, wares, and merchandise, articles or objects Irsts""'^'^ ^^'^'''''^ liable to pay any duty, tax, or license, shall fail to make and EXCISE TAX. 11 exhibit a written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the property, and who disclose. goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any license, as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being dis- To make list. tinctly read, consented to, and signed, by the person so own- ing, possessing, or having the care and management as afore- said, shall be received as the list of such person. Sec. 9. And be it further enacted, That if any such person -,. 1 4 A • ^ ^ A Penalty for de- shall deliver or disclose to any Assessor or Assistant Assessor livering false or p . . ^ T . . ^• J. ^• ^ fraudulentlist. appointed m pursuance ot this act, and requiring a nst or usts, as aforesaid, any false or fraudulent list or statement, Avith intent to defeat or evade the valuation or enumeration hereby "^'"^ '°''"i'- intended to be made, such person so offending, and being thereof convicted on indictment found therefor in any circuit or district court of the United States held in the district in which such offense may be committed, shall be fined in a sum rine and costs. not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution ; and the valuation and enumeration required by this act shall, in all such cases, and in all cases of under-valuation or under- in cnses of un- ' /. • 1 der-valiiation or statement m such lists or statements, be made, as aforesaid, uuder-statement. upon lists, according to the form prescribed, to be made out by the Assessors and Assistant Assessors, respectively ; which p. ue.^* '' °' ' lists the said Assessors and Assistant Assessors are hereby Assessors to make authorized and required to make according to the best infor- mation they can obtain, and for the purpose of making which they are hereby authorized to enter into and upon all and sin- ^^^y p^tgr upon gular the premises respectively; and from the valuation and Pi'e^'ses. enumeration so made there shall be no appeal. Sec. 10. And be it further enacted, That in case any person shall be absent from his or her place of residence at the time an Assistant Assessor shall call to receive the list of such per- Assistant As- . . . , sessors to notify son, it shall be the duty of such Assistant Assessor to leave at absent persons, the place of residence of such person, with some person of 'suitable age and discretion, if such be present, otherwise to how served, deposit in the nearest post-office, a written note or memoran- dum, addressed to such person, requiring him or her to pre- sent to such Assessor the list or lists required by this act within ten days from the date of such note or memorandum. Sec. 11. And be it further enacted, That if any person, on if ^^y person being notified or required, as aforesaid, shall refuse or neglect ^^^^^^^ /ilt,'^'''^"*^ to give such list or lists within the time required, as aforesaid, it shall be the duty of the Assessor for the assessment district jAs^c^'of to make 12 EXCISE TAX. within which such person shall reside, and he is hereby author- Mar^™'63^p^'i04 ^^^^ ^"^ required, to enter into and uj^on the premises, if it he necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists of property, goods, wares, and merchandise, and all articles or objects Uable to duty or taxation, owned or possessed, or under the care or management of such j^erson, as are required by this act, including the amount, if any, due for license ; and in case of refusal or neglect to make such lists, except in cases of of sickness, 50 per sickucss, the Assessors shall thereupon add fifty per centum cent, to be added , „,. ,,.niT tt to the amount. to the amount of the Items thereof; and the hsts, so made and subscribed by such Assessor, shall be taken and reputed as SerUisi.,i!io.5; good and sufficient lists of the persons and property for which such person is to be taxed for the purposes of this act ; and the person so failing or neglecting, unless in case of sick- ness or failure to receive the notice, shall, moreover, forfeit Forfeiture. and pay the sum of one hundred dollars, except where other- wise provided for, to be recovered for the use of the United States, with costs of suit. Assistant As- Sec. 12. And be it further enacted, That whenever there iTsfof^'odsrete.*; shall be in any assessment district any property, goods, Avares, of non-residents, ^jid merchandise, articles or objects, not owned or possessed by, or under the care or management of, any person or per- sons within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the Assistant Assessor in the manner provided by this act, it prM^fser'^"" *°'° shall be the duty of the Assistant Assessor for such district, and he is hereby authorized and required, to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which hsts, being subscribed by the said Assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and merchandise, articles, or objects, as aforesaid, under and for the purposes of this act. Sec. 13. And be it further enacted, That the owners, pos- sessors, or persons having the care or management of property, goods, wares, and merchandise, articles or objects, not lying or being within the assessment district in which they reside, Persons may shall be permitted to make out and deliver the lists thereof pc^rty ''bcin^'^'Tn required by this act (provided the assessment district in which other districts. ^]^g gj^j^ objccts of duty or taxation are situated is therein dis- tinctly stated) at the time and in the manner prescribed to the Assistant Assessor of the assessment district wherein such EXCISE TAX. 13 persons reside. And it shall be the duty of the Assistant puty of Assistant ■^ . •' . Assessors relutivo Assessor who receives any such hst to transmit the same to to said lists. the Assistant Assessor where such objects of taxation are situate, who shall examine such list ; and if he approves the same, he shall return it to the Assistant Assessor from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein as he may deem to be just and proper, and shall then return the said list, Avith such alterations therein or additions thereto, to the Assistant Assessor from whom he received the said list and the Assistant Assessor, where the person liable to pay such tax resides, shall proceed in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself. Sec. 14. And be it further enacted, That the lists afore- said shall, where not otherwise specially provided for, be taken with reference to the day fixed for that purpose by this act, as aforesaid, and w^here duties accrue at other and Series i., No. 4; different times, the lists shall be taken with reference to the time when said duties become due ; and the Assistant Assess- Assistant As- ors, respectively, after collecting the said Usts, shall proceed two "general Tsu! to arrange the same, and to make two general lists — the first of which shall exhibit, in alphabetical order, the names of all i^ist of persons Tii^ -I , , T T 1 . liable to pay any persons hable to pay any duty, tax, or license under this act tax and assets- residing within the assessment district, together with the "^^" ' value and assessment, or enumeration, as the case may require of the objects Hable to duty or taxation within such district for which each such person is liable, or for which any firm, company, or corporation is liable, with the amount of duty or tax payable thereon; and the second list shall exhibit, in al- List of non-ren- phabetical order, the names of all persons residing out of the periv'in'^'nl^i^ collection district, owners of property wdthin the district, to- sessmenu^ ^^^ *^ gether with the value and assessment or enumeration thereof, as the case may be, with the amount of duty or tax r^ayable thereon a» aforesaid. The forms of the said general list shall i^orm xo. 23 ; be devised and prescribed by the Assessor, under the direc- senes i., 2^0. tion of the Commissioner of Internal Revenue, and lists taken ' ^" ^^' according to such forms shall be made out by the Assistant Assessors and delivered to the Assessor within thirty davs Lists delivered , , . . T . ..." to be sent w tJie alter the day fixed oy this act as atoresaid, requiring lists Assessor. from individuals ; or where duties, .icenses, or taxes accrue at other and different times, the lists shall be delivered from time to time as they become due. And if any Assistant As- As they become sessor shall fail to perform any duty assigned by this act within the time prescribed by his precept, warrant, or other 14: EXCISE TAX. legal instructions, not being prevented therefrom by sickness' or other unavoidable accident, every such Assistant Assessor Forfeit for neg- shall be discharged from, office, and shall, moreover, forfeit " ^' and pay two hundred dollars, to be recovered for the use of the United States, with costs of suit. Assessors to ad- Sec. 15. A?id be U further enacted, That the Assessors for may Delx^lued! ^^^h collection district shall by advertisement in some public newspaper published in each county within said district, if Forms, p. 192. any such there be, and by written or printed notifications, to Posters. be posted up in at least four public j^laces within each assess- ment district, advertise all persons concerned of the time and place within said county when and where the lists, valuations, and enumerations made and taken within said county may be Lists to be open examined ; and said Lists shall remain open for examination alter notice. '^"^^ fo^" the space of fifteen days after notice shall have been given as aforesaid. And said notifications shall also state when and Time and place where within said county, after the expiration of said fifteen deter'mtnin^ """^ ' days. o t I Form, p. 179. Bons, if any they have, for payment of said duties or taxes, with the ten per centum additional aforesaid. And with Amended, respect to all such duties or taxes as are not included in the "'"•■''''' 'P- annual lists aforesaid, and all taxes and duties the collection other iists,when of which is not otherwise provided for in this act, it shall be p^'^'''^'®- the duty of each Collector, in person or by deputy, to de- p. il".*^^ '' mand payment thereof, in manner aforesaid, within ten days Form, p. iso. from and after receiving the list thereof from the Assessor ; and if the annual and other duties shall not be paid within if not paid with. ten days from and after such demand therefor, it shall be law- lecto'r'^or Wis' de°p- ful for such Collector or his deputies to proceed to collect the d|;tr'aint'and slfe! said duties or taxes, with ten per centum additional thereto, as aforesaid, by distraint and sale of the goods, chattels, or ^°''™' P' ^^^ effects of the persons delinquent as aforesaid. And in case of such distraint it shall be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of copy and no- which, signed by the officer making such distraint, shall be t>ce to owner. left with the owner or possessor of such goods, chattels, or Form, p. 204. effects, or at his or her dwelling, with some person of suit- able age and discretion, with a note of the sum demanded, 2 18 EXCISE TAX. Advertisemeut. Or posters. Notice. Time of sale, Proviso. Property to be ro-'Iored on pay- ment of tax aiid fees prior to sale. Seriesl., No. 5; p. 154. Sale. Forms, p. 203. Overplus. Proviso: Prop- erty exempt from distraint. Where property liable to distraint is not divisible, The whole to be •old. Surplus. and the time and place of sale ; and the said officer shall foithwith cause a notification to be published in some news- paper within the county wherein said distraint is made, if there is a newspaper published in said county, or to be pub- licly posted up at the post-office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in not less than two other public places, which notice shall specify the articles distrained, and the time and j^lace for the sale thereof, which time shall not be loss than ten nor more than twenty days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such dis- traint : Provided, that in any case of distraint for the pay- ment of the duties or taxes aforesaid, the goods, chattels, or effects so distrained shall and may be restored to the owner or possessor, if prior to the sale payment of the amount due or tender thereof shall be made to the proper officer charged with the collection of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expense of removing, advertising, and keeping the goods, chattels, or effects so distrained as may be prescribed by the Commissioner of Internal Revenue ; but in case of non-payment or tender, as aforesaid, the said officers shall proceed to sell the said goods, chattels, or effects at pubUc auction, and shall and may retain from the proceeds of such sale the amount demandable for the use of the United States, with the necessary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels, or eflfects shall have been distrained : Provided, that there shall be exempt from distraint the tools or implements of a trade or profession, one cow, arms, and provisions, and household furniture kept for use, and apparel necessary for a family. Sec. 20. And he it further enacted. That in aU cases where the property liable to distraint for duties or taxes under this act may not be divisible, so as to enable the Collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the duty or tax, costs, and charges, shall be paid to the owner of the property, or his, her, or their legal representatives, or if he, she, or they can not be found, or refuse to receive the same, then such surplus shall be de- posited in the treasury of the United States, to be there held EXCISE TAX. 1& for the use of the owner, or his, lier, or their legal represent- atives, until he, she, or they shall make application therefor to the Secretary of the Treasury, who, upon such appUcation, shall, by warrant on the treasury, cause the same to be paid to the applicant. And if the property advertised for sale as aforesaid can not be sold for the amount of the duty or tax due thereon, with the costs and charges, the Collector shall purchase the same in behalf of the United States for an amount not exceeding the said tax or duty, with the costs and charges thereon. And all property so purchased aiay be sold by said Collector under such regulations as may be pre- scribed by the Commissioner of Internal Revenue. And the Collector shall render a distinct account of all charges in- curred in the sale of such property, and shall pay into the treasury the surplus, if any there be, after defraying the charges. Sec. 21. And he it further enacted^ That in any case where goods, chattels, or effects sufficient to satisfy the duties im- posed by this act upon any person liable to pay the same shall not be found by the Collector or Deputy Collector, whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate ; and the officer making such seizure and sale shall give notice to the person whose estate is proposed to be sold, by giving him in hand, or leaving at his last and usual place of abode, if he has any such within the collection district where said estate is situated, a notice, in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when and place where said officer pro- poses to sell the same ; which time shall not be less than ten nor more than twenty days from the time of giving said no- tice ; and the said officer shall also cause a notification to the same effect to be published in some newspaper within the coimty where such seizure is made, if any such there be, and shall also cause a like notice to be posted up at the post-office nearest to the place of residence of the person whose estate shall be so seized, and in two other public places within the county ; and the place of said sale shall not be more than five miles distant from the estate seized. At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at pubhc auction, offering the same at a minimum price, including the amount of duties with the ten per centum additional thereon, and all charges for advertising, and an officer's fee of ten dollars. And if no person offers for said estate the amount of said minimum, the officer shall Property not sold for the tax and costs to be pur- chased for the United States. Kesold. Account Surplus. Seizure and sale of real estate. Notice to be iven. Forms, p. 207. Advertisement Fee, $10. 20 EXCISE TAX, May be pur- declare the same to be purchased by him for the United States, United states. and shall deposit with the district attorney of the United States a deed thereof, as hereinafter specified and provided ; otherwise the same shall be declared to be sold to the highest Sale may be ad- bidder. And said sale may be adjourned by said officer for a journed Ave days. . _ ^. ^ ;' . „\ i „ ,. i . -,.-,, period not exceedmg live days, ii he shall think it advisable so to do. If the amount bid shall not be then and there paid, Ee-saie. the ofl5cer shall forthwith proceed to again sell said estate in the same manner. If the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, Deed to be made and within five days thereafter he shall make out a deed of \&w°s. '°^''"'"''® the estate so sold to the purchaser thereof, and execute the same in his ofiicial caj^acity, in the manner prescribed by the laws of the State in which said estate may [be] situated, in What the deed which said deed shall be recited the fact of said seizure and sale, with the cause thereof, the amount of duty for which Form of deed, said Sale was made, and of all charges and fees, and the p. 209. . o ' amount paid by the purchaser, and all his acts and doings in relation to said seizure and sale, and shall have the same ready for delivery to said purchaser, and shall deliver the same accordingly, upon request therefor. And said deed shall be To be evidence, prima fctcie evidence of the truth of the facts stated therein ; and if the proceedings of the officer as set forth have been substantially in pursuance of the provisions of this act, shall be considered and operate as a conveyance to the purchaser And title. of the title to said estate, but shall not aflect the rights of Prior rights of third pcrsous acquired previously to the claim of the United to be affected. States Under this act. The surplus, if any, arising from such sale shall be disposed of as provided in this act for like cases Owner may pay arising upon sales of personal property. And any person cSts"priortolhe "whosc estate maybe seized for duties, as aforesaid, shall have *^'®' the same right to pay or tender the amount due, with all proper charges thereon, j^rior to the sale thereof, and there- upon to relieve his said estate from sale, as aforesaid, as is provided in this act for personal property similarly situated. Collectors may And any Collector or Deputy Collector may, for the collection \lnL siuiate^fn of dutics imposcd upon any person by this act, and committed thel^ia'te!"^'''* "^ to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which said officer resides ; and his proceedings in relation thereto shall have the same effect as if the same were had in Owners or par- his proper coUection district ; and the owners, their heirs, may rede"'m wiuu cxecutors, or administrators, or any person having an intere^^t recZo^fX'ef^' therein, or any person on their behalf, shall have liberty to redeem the land sold as aforesaid, within one year from and EXCISE TAX. 91 after recording the said deed, upon payment to the purchaser, or in case he can not be found in the county where the lands are situate, to the Collector for the use of the purchaser, his Terms, heirs, or assigns, of the amount paid by the purchaser, with interest on the same at the rate of twenty per centum per annum. And it shall be the duty of every Collector to keep Collector to keep a record of all sales of land made in his collection district, [and[ whether by himself or his deputies, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all pro- ceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed ; which record shall be certified by the officer making the sale. And it shall be the duty of any deputy making sale, as aforesaid. Deputy to return to return a statement of all his proceedings to the Collector, ceS'the recw-d and to certify the record thereof. And in case of the death "hereof. or removal of the Collector, or the expiration of his term of office from any other cause, said record shall be deposited in Eecord to be de- 1 r.. n 1 11 r> 1 -rx- • yi ft ^ -T-r • 1 Posited wlili clerfc the office of the clerk oi the District Court oi the United of u. s. District States for the district within which the said Collector resided ; death or re'Juov'ai and a copy of every such record, certified by the Collector, or by the clerk, as the case may require, shall be evidence in certified copy any court of the truth of the facts therein stated. And when any lands sold, as aforesaid, shall be redeemed as hereinbe- fore provided, the Collector, or clerk, as the case may be, to?in'cafes*^of re- shall make an entry of the fact upon the record aforesaid, and demption. the said entry shall be evidence of such redemption. And the claim of the Government to lands sold mider and by virtue The claim of the of the foregoing provisions shall be held to have accrued at crues at seizure. the time of seizure thereof. Sec. 22. And be it further enacted^ That if any Collector ,^^^^^ ^^ p,.^ shall find upon any lists of taxes returned to him for collection pe^ty not owned, 1 '' occupied or super- property lying within his district which is charged with any intended. specific or ad valorem tax or duty, but which is not owned, occupied, or superintended by some person known to such Collector to reside or to have some place of business within the United States, such Collector shall forthwith take such collector to take property into his custody, and shall advertise the same, and '^'^ P'"°i"^'"'>'- the tax charged upon the same, in some newspaper published Advertise in one or ' ^ 111 paper, thirty days. in his district, if any shall be published therein, otherwise in some newspaper in an adjoining district, for the space of thirty days ; and if the taxes thereon, with all charges for ad- vertising, shall not be paid within said thirty days, such Col- lector shall proceed to sell the same, or so much as is neces- aa]e. sary, in the manner provided for the sale of other goods dis- •22 EXCISE TAX. trained for the non-payment of taxes, and out of the proceeds] shall satisfy all taxes charged upon such property, with the costs of advertising and selling the same. And like proceed- ings to those provided in the preceding section for the purchase and re-sale of property which can not be sold for the re-sale. amount of duty or tax due thereon shall be had with regard to property sold imder the provisions of this section. And any Surplus. surplus arising from any sale herein provided for shall be paid into the treasury, for the benefit of the owner of the property. And the Secretary of the Treasury is authorized, in any case where money shall be paid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same, Repayment of *' J i • ^ • i, j .u . ■. i • surplus, on proof, on proper prool bemg turmshed that the person applying therefor is entitled to receive the same. Collectors to ^^c. 23. Aiid be it further enacted., That the several Col- stat'eme'ute oFwi^ l^ctors shall, at the expiration of each and every month after ''"series I. No. ^^^^ shaU, respectively, commence their collections, transmit 4; p. 135 to the Commissioner of Liternal Revenue a statement of the Form No. 22 . collections made by them, respectively, within the month, and And paj over as P^^ ^^'^^ monthly, or at such time or times as may be required cu^mm'isstouer.'''^ ^^ ^^^ Commissioner of Internal Revenue, the moneys by them respectively collected within the said term, and at such places as may be designated and required by the Commis- sioner of Internal Revenue ; and each of the said Collectors shall complete the collection of aU sums annually assigned to him for collection, as aforesaid, shall pay over the same Quarterly ac- into the treasury, and shall render his final account to the 29, i863;p. 2T8. ' Treasury Department as often as he may be required, and Collections to be within six months from and after the day when he shall have moa?hs"^'' ^^ *'^ received the collection lists from the said Assessors or Assist- ant Assessors, as aforesaid. And the Secretary of the Treas- Depositories. ^^O' ^^ authorized to designate one or more depositories in each State, for the deposit and safe keeping of the moneys collected by virtue of this act ; and the receipt of the proper ofiicer of such depository to a Collector for the money de- posited by him shall be a sufiicient voucher for such Collector in the settlement of his accounts at the Treasury Department ; and the Commissioner of Internal Revenue may, under the direction of the Secretary of the Treasury, prescribe such regulations with reference to such deposits as he may deem necessary. Collectors char- Sec. 24. And he it further enacted., That each Collector of taxLs^ecdp^ed shall be charged with the whole amount of taxes by him re- *"""■ ceipted, whether contained in lists delivered to him by the Assessors, respectively, or delivered or transmitted to him EXCISE TAX. S53 by Assistant Assessors from time to time, or by otber Col- lectors ; and shall be credited with the amount of duties or credited ivith taxes contained in the lists transmitted in the manner above other" c.ufJctora'^ provided to other Collectors, and by them receipted as afore- sci?n.n1f|'and 1u- said ; and also for the duties or taxes of such persons as may ^^•''«"'' persons. have absconded, or become insolvent, prior to the day when the duty or tax outjht, according to the provisions of this act, Decision No 90; •' to ' » I p. 261 . to have been collected : Provided^ That it shall be proved to Proviso. the satisfaction of the First Comptroller of the Treasury that due diligence was used by the Collector, and that no property was left from which the duty or tax could have been recovered. And each Collector shall also be credited with the amount of Credited with all property purchased by him for the use of the United States, fy'"purcimse'd''for provided he shall faithfully account for and pay over the pro- t'>'^"*eof''>eU.8. ceeds thereof upon a re-sale of the same, as required by this act. Sec. 25. And be it further enacted. That if any Collector Against any Coi- •^ ' . •' lector who fails to shall fail either to collect or to render his account, or to pay collect, account .1.,. ^ • 1 n '-IT *''""' '^^^ P'^y ''^^^• over in the manner or withm the times herembeiore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such Warrant, delinquent Collector and his sureties, directed to the marshal of the district, therein expressing the amount of the taxes with which the said Collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, him- Marshal to levy self or by his deputy, immediately proceed to levy and col- properly of "ei^n- lect the sum which may remain due, by distress and sale of *^"*^°' the goods and chattels, or any personal effects, of the delin- quent Collector, giving at least five days' notice of the time Notice of sale. and place of sale, in the manner provided by law for adver- tising sales of personal property on execution in the State wherein such Collector resides ; and furthermore, if such goods, chattels, and effects can not be found sufficient to satisfy if insufficient the said warrant, the said marshal or his deputy shall and may ™nai property'oir proceed to levy and collect the sum which remains due, by *"''*^'y- distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delinquent Collector, giving notice as hereinbefore provided. And the bill of sale Notice. of the officer of any goods, chattels, or other personal i)ro})erty, Bin of sale to be distrained and sold as aforesaid, shall be conclusive evidence dence of title to the purchaser, and prima facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. And for want of goods and 24 EXCISE TAX. chattels, or other personal effects, of such Collector or his sureties, sufficient to satisfy any warrant of distress, issued Levyonreaies. pursuant to the preceding section of this act, the lands and **'*• real estate of such Collector and his sureties, or so much thereof as may be necessary for satisfying the said warrant, Notice of sale, after being advertised for at least three weeks in not less than three public places in the collection district, and in one news- paper printed in the county or district, if any there be, prior to the proposed time of sale, may and shall be sold at pubUc auction by the marshal or his deputy, who, upon such sale. Marshal to give shall, as such marshal or deputy marshal, make and deUver to deed to purchaser. ^^^ purchaser of the premises so sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, which said deed so made shall invest the pur- chaser with all the title and interest of the defendant or de- fendants named in said warrant existing at the time of seizure Surplus. thereof And all moneys that may remain of the proceeds of such sale, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be re- turned to the proprietor of the lands or real estate sold as aforesaid. For extortion. ^EC. 26. And be if further enacted, That each and every Collector, or his deputy, who shall exercise or be guilty of any g. extortion or willful oppression, under color of this act, or shall knowingly demand other or greater sums than shall be author- Liability. i2:ed by this act, shall be liable to pay a sum not exceeding Damases, how doublc the aiuouut of damages accruing to the party injured, recovered. ^q -[je recovered by and for the use of the pai'ty injured, with costs of suit, and shall be dismissed from office, and be dis- Disquaiiflcation. qualified from holding such office thereafter ; and each and Eeceipts. every Collector, or his deputies, shall give receipts for all suras by them collected and retained in pursuance of this act. Sec. 27. And be it further enacted. That a Collector or c 11 cto Deputy Collector, Assessor or Assistant Assessor, shall be may enter hrpw- authorized to enter, in the daytime, any brewery, distillery, enes and distiller- ' j t j j -i ji ies, etc. during manufactory, buUding, or place where any property, articles, or objects, subject to duty or taxation under the provisions „ . , ^, , of this act, are made, produced, or kept, within his district. Series I., Uo. 5; ' ' ^ r> i ^ ■ • p- i-tT. so far as it may be necessary for the purpose of examining said property, articles, or objects, or insj)ecting the accounts required by this act from time to time to be made. And every owner of such brewery, distillery, manufiictory, build- For r.fusai to iiig, or placc, or porsons having the agcucy or Superintendence admit such officer. ^^ ^^^ same, who shall refuse to admit such officer, or to suf- EXCISE TAX. 20 fer him to examine said property, articles, or objects, or to in- spect said accounts, shall, for every such refusal, forfeit and Forfeit. pay the sum of five hundred dollars. Sec. 28. A?id be it further enacted, That if any person shall For obstructing forcibly obstruct or hinder a Collector or Deputy Collector in re"cu?ng^proper- the execution of this act, or of any poAver and authority ^y^'^^'^- hereby vested in him, or shall forcibly rescue, or cause to be \i-i'^'3''03'-*^'^'i05 rescued, any property, articles, or objects, after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending shall, for every such offense, forfeit Forfeiture, and pay the sum of five hundred dollars. Sec. 29. And be it further enacted, That in case of the in case of sick- sickness or temporary disability of a Collector to discharge Srrhis'^difti'es such of his duties as can not under existing laws be dis- '^'^^ ^'^ devolved » on one of his charged by a deputy, they may be devolved by him upon one deputies. of his deputies : Provided, That information thereof be imme- Proviso, diately communicated to the Secretary of the Treasury, and shall not be disapproved by him : And provided, further, proviso. That the responsibility of the Collector or his sureties to the United States shall not be affected or impaired thereby. Sec. 30. And be it farther enacted. That in case a Collector ^ , ^ •^ ' _ In case of the shall die, resign, or be removed, the deputies of such Collector death, resigna- . . , . . tion, or removal shall continue to act until their successors are appointed ; and of a Collector, ,, „,^,, , . .... who to act. the deputy oi such Collector longest in service at the time im- mediately preceding may and shall, until a successor be ap- pointed, discharge all the duties of said Collector ; and for the official acts and defaults of such deputy a remedy shall be had on the official bond of the Collector, as in other cases ; and g^^^ ^f <-,j,,. of two or more Deputy Collectors appointed on the same J.^^^'^"" ^^'^^ ^" day, the one residing nearest the residence of the Collector at the time of his de:ith, resignation, or removal, shall in like manner discharge the said duties until the appointment of a successor ; and any bond or security taken of such deputy by B^nj of deputy such Collector, pursuant to the fifth section of this act, shall L°eirVeIc.!for'lo8^ be available to his heirs or representatives to indemnify them for loss or damage accruing from any act of the pro])er deputy so continuing or so succeeding to the duties of such Collector. Sec. 31. And be it further enacted, That it shall be the duty collectors to coi- of the Collectors aforesaid, or their deputies, in their respect- {axes" *^impose"d! ive districts, and they are hereby authorized, to collect all the fJlted.^"™^ ^"" duties and taxes imposed by this act, however the same may „ . , „ , ^ . -. , ,- , ft Series I., No. 5; be designated, and to prosecute for the recovery ot the same, p. U9. and for the recovery of any sum or sums which may be for- feited by virtue of this act ; and all fines, penalties, and for- ^^^^^ ^^ ^^ feitures which may be incurred or imposed by virtue of this ^e sued for. ZO EXCISE TAX. Decision No 99 • ^^ ^^^^ ^^^ ^^^ ^® sned for and recovered, in the name of p. 269. ' the United States, or of the Collector within whose district any such fine, penalty, or forfeiture shall have been incurred, in any proper form of action, or by any appropriate form of proceeding, before any circuit or district court of the United States for the district within which said fine, penalty, or for- feiture may have been incurred, or before any other court of competent jurisdiction ; and where not otherwise and difier- ently provided for, one moiety thereof shall be to the use of Who has a the United States, and the other moiety thereof to the use of moiety. *' the person who, if a Collector or Deputy Collector, shall first inform of the cause, matter, or thing whereby any such fine, penalty, or forfeiture was incurred. Knowingly and ^^'^^ ^^' ^'^^ ^^ it further enacted^ That if any person, in willingly to swear any case, matter, hearing, or other proceeding in which an oath or aflirmation shall be required to be taken or adminis- tered under and by virtue of this act, shall, upon the taking of such oath or aflirmation, knowingly and willingly swear or aflirm falsely, every person so ofiending shall be deemed guilty Peijory. of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the United States for the crime of perjury. Separate ac- ^^^- ^^- ^'"^ ^^ ^'^ further enacted, That separate accounts the^Trea^m-Tfor ^^^^ ^^ ^e^i at the treasury of all moneys received from in- states, Territo- tcrnal duties or taxes in each of the respective States, Terri- ries, and collec- ^ ' tioa districts, etc. torics, and Collection districts ; and that separate accounts shall be kept of the amount of each species of duty or tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid to the Collectors and Deputy Collectors, and to the other offi- cers employed in each of the respective States, Territories, and collection districts, an abstract in tabular form of which accounts it shall be the duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. Compensation to ^^C- ^^- ^1^^ ^6 it further enacted. That there shall be ^'''Amended allowcd to the Collcctors appointed under this act, in full corn- Mar. 3, '68 ; p. 122. pensation for their services and that of their deputies in carry- ing this act into eflfect, a commission of four per centum upon the first hundred thousand dollars, and two per centum upon all sums above one hundred thousand dollars ; such commis- sions to be computed upon the amounts by them respectively paid over and accounted for under the instructions of the Proviso. Treasury Department : Provided, That in no case shall such commissions exceed the sum of ten thousand dollars per an num, except as hereinafter provided. And there shall be EXCISE TAX. 87 further allowed to each Collector his necessary and reasonable charges for stationery and blank books used in tlie perform- siationery and ance of his official duties, Avhich, after being duly examined ^^'^^^ ^°°'^''' and certified by the Commissioner of Internal Revenue, shall be paid out of the treasury : Provided, That the Secretary of Proviso. the Treasury be authorized to make such further allowance as ^Secretary of the Treasury may may be reasonable in cases in which, from the territorial ex- mate further ai- „ 1 -!• • n 1 f • ■< • lowance, where i; tent of the district or trom the amount oi internal duties col- may seem ju3t. lected, it may seem just to make such allowance ; but the whole compensation shall not exceed ten thousand dollars, except in collection districts embracing more than one con* gressional district. Sec. 35. And he it further enacted. That when any duty or Eight of ag tax shall have been paid by levy and distraint, any person or fastrof ^^straiuT persons or party who may feel aggrieved thereby may apply to the Assessor of the district for relief, and exhibit such evi- dence as he, she, or they may have of the wrong done, or sup- posed to have been done, and after a full investigation the As- Report to the sessor shall report the case, with such parts of the evidence Commissioner. as he may judge material, including also such as may be re- garded material by the party aggrieved, to the Commi.s- Decision No. 54 ; sioner of Internal Revenue, who may, if it shall be made ^' ^^^ended, to appear to him that such duty or tax was levied or collected, Mar. 3, '63; p. 120. in whole or in part, wrongfully or unjustly, certify the amount wrongfully and unjustly levied or collected, and the same shall be refunded and paid to the person or persons or party as Refund tax. aforesaid, from any moneys in the treasury not otherwise ap- propriated, upon the presentation of such certificate to the proper officer thereof Sec. 36. And he it further enacted. That in all cases of dis- Appropriation. traint and sale of goods or chattels for non-payment of taxes ciuslve°ertdeuce' provided for in this act, the bill of sale of such goods or chat- tels given by the officer making such sale to the purchaser thereof, shall be conclusive evidence of the right of the officer to make such sale, and of the correctness of his proceedings in seUing the same. Sec. 37. And he it further enacted. That if for any cause, ^ , , . . 1 1 f. 1 ^"'y ^^ Presi- at any time after this act goes into operation, the laws ot the dent in states and .•^ 1 T'o m-i c Territories wliere L nited States can not be executed m a State or ierritory 01 this act can not be the United States, or any part thereof, or within the District time "it g'oe^s into of Columbia, it shall be the duty of the President, and he is hereby authorized, to proceed to execute the provisions of this act within the limits of such State or Territory, or part thereof, or District of Columbia, so soon as the authority of the United States therein shall be re-established, and to col- operation. 28 EXCISE TAX. lect the sums which would have been due from the persons residing or holding property, goods, wares, or merchandise, object or article therein liable to any duty, hcense, or tax, with interest at the rate of six per centum per annum thereon from the time such duty, license, or tax ought to have been paid until paid in the manner and imder the regulations prescribed in this act, so far as applicable, and where not applicable the assessment and levy shall be made and the time and manner of collection regulated by the instructions and directions of the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. Officers to per- ^^^' ^^- -^'^^ ^« it further enacted., That the officers w^ho form duties im- niav be appointed under this act, except within those districts posed by act of . '' . '- ^ . , . , , , ^ August 6, 1861. withm any State or Territory which have been or may be otherwise specially provided for by law, shall be, and hereby are, authorized, in all cases where the payment of such tax has not been assumed by the State, to perform all the duties relating to or regarding the assessment and collection of the direct tax imposed by an act entitled " An act to provide in- creased revenue from imports to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hundred and sixty-one, or any direct tax which may be here- Proviso. after enacted : Provided, That the sum of nineteen thousand three hundred and twelve dollars, direct tax, laid upon the b^lska credftid!" Territory of Nebraska by said act, shall be paid and satisfied by deducting said amount from the appropriation for legisla- tive expenses of the Territory of Nebraska for the year end- ing thirtieth of June, eighteen hundred and sixty-three, and no further claim shall be made by said Territory for legisla- Proviso. tive expenses for said year : Provided, further. That the State Tennessee. of Tennessee shall have until the first day of December next to assume the payment of her portion of said tax. DISTILLED SPIRITS, AND REFINED COAL OIL. Sec. 39. And be it further enacted, That it shall be the Sing!"*^' ^°' duty of the Collectors, within their respective districts, to grant licenses for distilling, which licenses shall contain the date thereof, the sum paid, and the time when the same will expire, and shall be granted to any person, being a resident .of the United States, who shall desire the same, by applica- Apphcation to . . . . , ^, „ ^ xiT be in writing. tiou, in Wilting, to such CoUector, upon payment oi tne sum or duty payable by this act upon each license requested. And at the time of applying for said license, and before the Bond, to report. Same is issued, the person so applying shall give bond to the United States in such sum as shall be required by the Col- Collector to ant lice stilling. Contents. EXCISE TAX. 20 lector, and with one or more sureties, to be approved by said Form No. so Collector, conditioned that in case any additional still or stills, ^^Additionni suii or other implements to be used as aforesaid, shall be erected by him, his agent, or superintendent, he will, before using, or causing or permitting the same to be used, rejiort in writing to the said Collector the capacity thereof, and in- formation from time to time of any change in the form, ca- pacity, ownership, agency, or superintendence, which all or either of the said stills or other implements may undergo ; and that he will, from day to day, enter, or cause to be en- tered, in a book to be kept for that purpose, the number of o-allons of si)irits that may be distilled by said still or stills. Keep record of » ^ ini ..^. gallons distilled or other implements, and also of the quantities of grain or and quantity of other vegetable productions, or other substances, put into the mash-tub, or otherwise used by him, his agent, or superin- tendent, for the purpose of producing spirits, which said book shall be open at all times during the day (Sundays ex- cepted) to the inspection of the said Collector, who may make any memorandums or transcripts therefrom ; and that he will render to the said Collector, on the first, tenth, and And render ac . ,n />i't 1 •i-^T counts tri-month- twentieth days oi each and every month, or withm five days ly thereafter, during the continuance of said license, an exact account, in writing, taken from his books, of the number of gallons of spirits distilled and sold, or removed for consump- tion or sale, by him, his agent, oi" superintendent, and the proof thereof, and also of the quantities of grain or other vegetable productions, or other substances, put into the mash- tub, or otherwise used by him, his agent, or superintendent, for the purpose of producing spirits, for the period or frac- tional part of a month then next preceding the date of said report, which said report shall be verified by affidavit in the manner prescribed by this act ; and that he will not sell or per- Not to sell or ^ •' ' . -^ remove before m- mit to be sold, or removed lor consumption or sale, any spection. spirits distilled by him under and by virtue of his said li- cense, until the same shall have been inspected, gauged, and proved, and the quantity thereof duly entered upon his books, as aforesaid ; and that he will, at the time of rendering said account, pay to the said Collector the duties which by this To pay duties, act are imposed on the spirits so distilled ; and the said bond The bond may may be renewed or changed, from time to time, in regard to changed.^^^'^ ""^ the amount and sureties thereof, according to the discretion of the Collector. Sec. 40. And be if further enacted, That the application in Application writing made by any person for a license for distilling, as and" capadty "oi aforesaid, shall state the place of distilling, the number and ^''"' ®"^- 30 EXCISE TAX. capacity of the still or stills, boiler or boilers, and the name of the person, firm, company, or corporation using the same ; False statement, and any person making a false statement in either of the said Forfeiture. particulars, shall forfeit and pay the sum of one hundred dol- lars, to be recovered with costs of suit. Sec. 41. And be it further enacted. That, in addition to Duty on spirits ■, , . t i y» i • distilled after Au- the dutics payable lor licenses herein provided, there shall be ^"* ' ■ paid, on all spirits that may be distilled and sold, or removed Class c. £^^. consumption or sale, of first proof, on and after the first pAg/"^^ "'''"' ^^y °^ August, eighteen hundred and sixty-two, the duty of ^^20 cents per gal- twenty ceuts On each and every gallon, which shall be paid by the owner, agent, or superintendent of the stiU or other vessel in which the said spirituous hquors shall have been When payable. clistiUed ; wMch duty shall be paid at the time of rendering the accounts of spirituous liquors so chargeable with duty, Proviso. required to be rendered by this act : Provided^ that the duty on spirituous liquors and all other spirituous beverages enumerated in this act shall be collected at no lower rate barfs"' '"^""^ '^'^ ^^^" ^^^® \>2,^\% of first proof, and shall be increased in propor- tion for any greater strength than the strength of proof Meaning of the Sec. 42. A^ul he it further enacted^ That the term first term, first proof. ^ -\ • .\ • n. . .„, „,,, prool used m this act and m section six of the act of March second, eighteen hundred and sixty-one, entitled, " An act to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," shall be construed, and is hereby de- clared to mean, that proof of a liquor which corresponds to fifty degrees of Tralles' centesimal hydrometer, adopted by regu- lation of the Treasury Department, of August twelfth, eight- een hundred and fifty, at the temperature of sixty degrees of Fahrenheit's thermometer ; and. that in reducing the tem- peratures to the standard 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 Series I., No.4; Professor McCulloh, under the superintendence of Professor Bache, and adopted by the Treasury Department, shall be used and taken as giving the proportions of absolute alcohol in the liquids gauged and proved according to which duties shall be levied. Sec. 43. And he it further enacted^ That there shall be apSSb/coi- <^^^ig"^ted by the Collector in every assessment district lector. where the same may be necessary one or more inspectors. Oath. ^vho shall take an oath faithfully to perform their duties in Series I., No. 4; such form as the Commissioner of Internal Revenue shall p. 140. Fees, prescribe, and who shall be entitled to receive such fees as EXCISE TAX. 31 may be fixed and prescribed by said Commissioner. And all Aii spinu dis- spirits distilled as aforesaid by any person licensed as afore- epeeted and said shall, before the same is used, or removed for consump- tion or sale, be inspected, gauged, and proved by some person so as aforesaid designated for the performance of such duties, and who shall mark upon the cask or other package contain- ing such spirits, in a manner to be prescribed by said Com- stiiesL.No.i; missioner, the quantity and proof of the contents of such cask P" ^^^" or package, with the date of inspection and the name of the inspector. And any person who shall attempt fraudulently P<^i" franduipnt ^ '' '■ . .... attempt to evade to evade the payment of duties upon anj^ spirits distilled as payment of du n . -, , \ "^ . . ^11 1, ties, by Changing aforesaid, by changing in any manner the mark upon any such mariis. cask or package, shall forfeit the sum of five hundred dollars Forfeiture, for each cask or package so altered or changed, to be recov- ered as hereinbefore provided. And the fees of such inspec- tor shall in all cases be paid by the owner of the spirits so owners to pay inspected, gauged, and proved. And any such inspector fees of inspectors. who shall knowingly put upon any such cask or package any fiilse or fraudulent mark shall be liable to the same pen- Penalty for raise •' _ ^ or fraudulent alty hereinbefore provided for each cask or package so fraud- marking, ulently marked. And any person who shall use any cask or package so marked, for the purpose of selling spirits of a quality different from that so inspected, shall be subject to a like penalty for each cask or package so used. Sec. 44. A9id be it further oiacted, That the owner or own- Distiller may ers of any distillery may erect, at his or their own expense, a warehouse of iron, stone, or brick, with metal or other fire- proof roof, to be contiguous to such distillery ; and such ware- i9?^p.'224" ^'^ house, when approved by the Collector, is hereby declared a bonded w%arehouse of the United States, and shall be used only for storing distilled spirits, and to be under the custody of the Collector or his Deputy. And the duty on the spirits stored in such warehouse shall be paid when and as it is sold Duty to be paid or removed from such M^arehouse for sale. ^r reinoved.^ '" Sec. 45. And be it further enacted^ That every person who, -. .,, i',^ Kecordof quan« on the first day of August, eighteen hundred and sixty-two, tity of spinu shall be the owner of any still, boiler, or other vessel, used or ™^ "' *° ' ^ '^' intended to be used for the purpose of distilling spirituous juifi7f''G2,''p.'90. liquors, as hereinbefore provided, or who shall have such stiU, boiler, or other vessel under his superintendence, either as agent for the owner or on his own account, and every person who, after said day, shall use or intend to use any still, boiler, or other \essel, as aforesaid, either as owner, agent, or other- wise, shall from day to day make true and exact entry, or cause to be entered, in a book to be kept by him for that pur- Amended, Mar. 3, '63, p. 105 erect flre-proof warehouse, to be declared a bond- ed warehouse. Amended, Mar. 3, '68; p. 105 Form No. 14. Eecord of quan- OZ EXCISE TAX. pose, the number of gallons of spirituous liqnors distilled by tim, and also the number of gallons sold, or removed for con- smnption or sale, and the proof thereof, which book shall al- ways be open in the daytime, Sundays excepted, for the in- spection of the said Collector, who may take any minutes, memorandums, or transcripts thereof, and shall render to said montwy acounts Collector, on the first, tenth, and twentieth days of each and every month in each year, or within five days thereafter, a general account in writing, taken from his books, of the num- ber of gallons of spirituous liquors distilled and sold, or re- form No. 26. moved for consumption or sale, and the proof thereof, for the period or fractional part of a month preceding said day, or for such portion thereof as may have elapsed from the date of said entry and report to the said day which shall next ensue ; and shall also keep a book, or books, in a form to be pre- °'^™ "■ ■ scribed by the Commissioner of Internal Revenue, and to be open at aU seasonable hours for inspection by the Collector and Assessor of the district, wherein shall be entered, from tity*o?gr^n^ete!j day to day, the quantities of grain, or other vegetable pro- ^^^^' ductions, or other substances put into the mash-tub by him, his agent, or superintendent, for the purpose of producing spirits ; and shall verify or cause to be verified the said en- tries, reports, books, and general accounts, by oath or afiirma- tion, to be taken before the Collector or some other officer authorized by the laws of the State to administer the same according to the form required by this act, where the same is To pay duties prescribed ; and shall also pay to the Collector the duties count is rendered' which by this act ought to be paid on the spirituous liquors so distilled and sold, or removed for consumption or sale, and in said accounts mentioned, at the time of rendering an ac- count thereof. Collectors may Sec. 46. And be it further enacted, That the Collector of fJnd'orsliTp di's- any district may grant a permit to the owner or owners of iniptctwn.'^ ''"'"' a"y distillery within his district to send or ship any spirits, the product of said distillery, after the quantity and proof thereof shall have been ascertained by inspection according to the provisions of this act, to any place without said district and within the United States ; and in such case the liill of Series I, No. 4; lading or receipt (which shall be in such form as the Commis- Form No. 83; sioner of Internal Revenue may direct) of the same shall be taken in the name of the Collector of the district in which the ■ distillery is situate, and the spirits aforesaid shall be consigned, in such bill of lading or receipt, to the Collector of the dis- Dnties to be trict in which the place is situate, whither the spirits is sent paid upon am- '^ ^i- .,.. ,,, vai. or shipped, and the amount oi duties upon satd spirits shall EXCISE TAX. 33 be stated in the receipt ; nnd upon the arrival of the spirits, and upon the demand of the Collector aforesaid, the agent of the distillery (and the name of the agent, for the convenience of the Collector, shall always appear in the bill of lading or ■receipt) shall pay the duties upon the said spirits, with the expense of freight, and every other expense which has ac- crued thereupon ; and the said Collector, upon the payment of the duties aforesaid, shall deliver the bill of lading or re- ceipt and the spirits to the agent of the said distillery ; and if duties not if the duties are not paid as aforesaid, then the said spirits ^tortd?'and^°ten shall be stored at the risk and cost of the owner or agent P,"^,'^"'- ^'^'^"'^ thereof, who shall pay an addition of ten per centum there- upon ; and all the general provisions of this act, in reference to liens, penalties, and forfeitures, as also in reference to the ^^^^'^ ^*<'- collection, shall apply thereto, and be enforced by the Collec- tor of the district in which the spirits may be : Provided^ Proviso. That no permit shall be granted, under this section, for a no permit for quantity less than fifty barrels : And provided^ further^ That J.pssihan fifty bar- the Commissioner of Internal Revenue, under the direction of P''°^^<'- the Secretary of the Treasury, may make such further regu- lations and require such further securities as he may deem proper, in order to protect the revenue and to carry out the spirit and intent of this section. Sec. 47. And he it further enacted., That distilled spirits may be removed from the place of manufacture for the pur- nistiiied spirits J i- r and refined coal pose of being exported, or for the purpose of being re-dis- o'l may ^e re- tilled for export, and refined coal oil may be removed for the portation. purpose of being exported, after the quantity of spirits or oil Decision No "o- so removed shall have been ascertained by inspection, accord- P-|jfg^ .^^^ ^^ ing to the provisions of this act, upon and with the written t'on. permission of the Collector or Deputy Collector of the dis- trict, without payment of the duties thereon previous to such removal, the owner thereof having first given bond to the Bond. United States, with sufficient sureties, in the manner and form and under regulations prescribed by the Commissioner Form No. 82 ; of Internal Revenue, and in at least double the amount of said duties, to export the said spirits or oil or pay the duties Decision No. 16; thereon within such time as may be prescribed by the Com- missioner, which time shall be stated in said bond : Provided^ Proviso. That any person desiring to give such bond shall first make oath, before the Collector or Deputy Collector to whom he oath. may apply for a permit to remove any such spirits or oil, in manner and form to be prescribed by said Commissioner, that Form No. 8i ; he intends to export such liquors or oil, and that he desires to P' ' • obtain said permit for no other purpose w^hatever ; and any p. 1.37 "' ' ' 34 EXCISE TAX. Collector or Deputy Collector is hereby authorized to admin Proviso. jg^g,. g,j(>}j Qa^]^ . And provided^ further^ That no such remov- al shall be permitted -where the amount of duties does not d^tie^"iess^thaa ©xceed the sum of three hundred dollars, nor in any case *^"^- where the person desiring such permission has failed to per- form the obligation of any bond previously given to the Uni- ted States for the removal of any such articles, until the same shall have been fully kept and performed. And the CoUec- When bond may tor of the district in which any such bond may be given is authoi'ized to cancel said bond on payment of said duties, Series I No. 4- with interest thereon, at a rate to be fixed by said Commis- P- 1^^- sioner, and all proper charges, if said liquors or oil shall not have been exported, or upon satisfactory proof that the same have been duly exported as aforesaid. And in case of the In case of breach of the obligation of any such bond, the same shall be forthwith forwarded by the Collector of the district to the Commissioner of Internal Revenue, to be by him placed in the hands of the First Comptroller of the Treasury, who shall Proceedings. cause the Same proceedings to be taken thereon for the pur- pose of collecting the duties, interest, and charges aforesaid, as are provided in this act in case of a delinquent Collector. Entries in dis- Sec. 48. And he it further enacted^ That the entries made be verified! * ° in the books of the distiller, required to be kept in the fore- going section, shall, on the first, tenth, and twentieth days of each and every month, or within ^we days thereafter, be veri- fied by oath or afl&rmation, to be taken as aforesaid, of the person or persons by whom such entries shall have been made, which oath or affirmation shall be certified at the end of such entries by the Collector or ofiicer administering the same, and Form of oath, ^hall be, in substance, as follows: "I do swear (or afiirm) that the foregoing entries were made by me on the respective days specified, and that they state, according to the best of my knowledge and belief, the whole quantity of spirituous liquors distilled and sold, or removed for consumption or sale, at the distillery owned by , in the county of , amounting to gallons, according to proof pre- scribed by the laws of the United States." Entries made by Sec. 49. And he it further enacted^ That the owner, agent, bo'veriK.""* ^^ o^' Superintendent aforesaid, shall, in case the original entries required to be made in his books by this act shall not have been made by himself, subjoin to the oath or aftirmation of the person by whom they were made the following oath or O^tii. affirmation, to be taken as aforesaid : " I do swear (or affii'm) that, to the best of my knowledge and belief, the foregoing entries are just and true, and that I have taken all the means ia my power to make them so." Excihi-: TAX. 36 BEER, LAGER BEER, ALE, RORTER, AND OTHER FERMENTED LIQUORS. Sec. 50. And he it further enacted^ That on and after the Duty on beer, first day of August, eigliteen hundred and sixty-two, there palter, etc!"^' ''''^' shall be paid on all beer, lager beer, ale, jDorter, and other similar fermented liquors, by whatever name such liquors may be cafled, a duty of one dollar for each and every barrel containing not more than thirty-one gallons, and at a like rate MaA'"'S'-*^'''ii9 for any other quantity or for fractional j^arts of a barrel, which shall be brewed or manufactured and sold or removed for consumj^tion or sale within the United States or the Ter- ritories thereof, or within the District of Ck)lumbia after that day ; which duty shall be paid by the owner, agent, or super- Duty, by whom intendent of the brewery or premises in which such fermented p"fd.^^'^'^" '** ^* liquors shall be made, and shall be paid at the time of render- ing the accounts of such fermented liquors so chargeable with no.'To!'^ ' '"^™ duty, as required to be rendered by the following section of this act: Provided^ that fractional j^arts of a barrel shall be Proviso: Frac- halves, quarters, eighths, and sixteenths, and any fractional bar"tis, "^how ll- part containing less than one-sixteenth shall be accounted one- *="*i"'^.• 1 • • i 1 to obtain a li- ciation of persons, partnership, or corporation, desiring to ob- cense. tain a license to engage in any of the trades or occupations named in the sixty-fourth section of this act, shall register with the Assistant Assessor of the assessment district in which Application. he shall design to carry on such trade or occupation — first, p^^g'"" ^'*- " his, or their, name or style ; and in case of an association or 4:0 EXCISE TAX. partnership, the names of the several persons constituting Decision No. 9 ; ^^q}^ association or partnership and their places of residence ; ^' ^ ■ second, the trade or occupation for which a license is desired ; third, the place where such trade or occupation is to be car- ried on ; fourth, if a rectifier, the number of barrels he de- signs to rectify ; if a peddler, whether he designs to travel on foot, or with one, two, or more horses ; if an inn-keeper, the yearly rental of the house and property to be occupied for said purpose; or, if not rented, the Assistant Assessor shaU Certified by tiie value the Same. All of which facts shall be returned duly cer- A8.i8tant Assess- ^.^^^ ^^ ^^^^ Assistant Assessor, both to the Assessor and Collector of the district ; and thereupon, upon payment to the Collector or Deputy Collector of the district the amount as Series I., No. 4; hereinafter provided, such Collector or Deputy Collector shall ^' ^^^' make out and deliver a license for such trade or occupation, "' ' ^" * which license shall continue in force for one year, at the place or premises described therein. Penalty for car- Sec. 59. And be it further enacted., That if any person or withlutTiicens^e! persous shall exercise or carry on any trade or business here- inafter mentioned, for the exercising or carrying on of which trade or business a license is required by this act, without taking out such license as in that behalf required, he, she, or Amended, they shall, for every such offense, respectively, forfeit a peu- Mar. 3, '03 ; p. 126. ^j^^ equal to three times the amount of the duty or sum of money imposed for such license, one moiety thereof to the Series i.,No. 5; usc of the United States, the other moiety to the use of the person who, if a Collector, shall first discover, and if other Ante, Sec. SI. than a Collector, shall first give information of the fact where- by said forfeiture was incurred. Contents of tiie ^EC. 60. A7id he it further enacted. That in every license to license. |^g taken out under or by authority of this act shall be con- tained and set forth the purpose, trade, or business for which Form, p. such license is granted, and the true name and place of abode of the person or persons taking out the same ; if for a recti- fier, the quantity of spirits authorized to be rectified ; if by a peddler, whether authorized to travel on foot, or with one, or two, or more horses, the time for which such license is to run, and the true date or time of granting such license, and Series I., No. 4; (except in the case of auctioneers and peddlers) the place at P- ^°^- which the trade or business for which such license is granted Proviso. s^i^ll ^^ carried on : Provided, That a license granted under this act shall not authorize the person or persons, association, or corporation mentioned therein to exercise or carry on the Amended trade or business specified in such license in any other place Mar. 3, 'G3 ; p. 126. than that mentioned therein, but nothing herein contained EXCISE TAX. 4:1 shall prohibit the storage of goods, wares, or merchandise in other places than the place of business. Sec. 61. And be it further enacted^ That in every case License required where more than one of the pursuits, employments, or occu- person'' carr^es'^on j>ations hereinafter described shall be pursued or carried on "" ""^ *''"*^ p'"''*'' in the same place by the same person at the same time, ex- cept as therein mentioned, license must be taken out for each Decision No.9 according to the rates severally prescribed. P'^^®* Sec. 62. And he it further enacted^ That no auctioneer shall Auctioneers not be authorized by virtue of his Ucense as such auctioneer to sell laif wit'iKmt'Yii'e any goods or other property at private sale ; and if any such Iherefor. '"'"'^""''"^ person shall sell any such goods or commodities, as aforesaid, otherwise than by auction, without having taken out such license as aforesaid for that purpose, he or she shall be subject Amended, and liable to the penalty in that behalf imposed upon persons penalty.' dealing in or retailing, trading, or selling any such goods or commodities without license, notwithstanding any license to him or her before granted, as aforesaid, for the purpose of exercising or carrying on the trade or business of an auction- eer, or selling any goods or chattels, lands, tenements, or hereditaments by auction, anything herein contained to the contrary notwithstanding : Provided^ always^ That where proviso, such goods or commodities as aforesaid are the property of any person or persons duly licensed to deal in or retail, or trade in, or sell the same, such person or persons having made lawful entry of his, her, or their house or premises for such purpose, it shaU and may be lawful for any person exercising ^ay geii for a or carrying on the trade or business of an auctioneer, or sell- hu premises.*^'' °" ing any goods or chattels, lands, tenements, or hereditaments, by auction as aforesaid, being duly licensed for that purpose, to sell such goods or commodities as aforesaid, at auction, for and on behalf of such person or persons, and upon his, her, or their entered house or premises, without taking out a separate license for such sale. The provisions of this section shall not jf t-vvrenty-fi\'e dollars for a license. Hotels, imis, and 11. Hotcls, inns, and taverns shall be classified and rated '''ciassB. according to the yearly rental, or if not rented, according to the estimated yearly rental of the house and property intend- ed to be occupied for said purposes, as follows, to wit : All cases where the rent or the valuation of the yearly rental of said house and property shall be ten thousand dollars or more First class, $200. shall Constitute the first class, and shall pay two hundred dollars for each license ; where the rent or the valuation of the yearly rental shall be five thousand dollars and less than ten thousand Second class, dollars, the second class, and shall pay one hundred dollars ^■"^**" for each license ; where the rent or the valuation of the yearly rental shall be twenty-five hundred dollars and less than five Third class, $75, thousand dollars, the third class, and shall pay seventy-five dollars for each license ; where the rent or the valuation of the yearly rental shall be one thousand dollars and less than Fourth class, $50. twenty-five hundred dollars, the fourth class, and shall pay fifty dollars for each license ; where the rent or the valua- tion of the yearly rental shall be five hundred dollars and less Fifth class, $25. than One thousand dollars, the fifth class, and shall pay twenty- five dollars for each license ; where the rent or the valuation of the yearly rental shall be three hundred dollars and less BUth class, $15. than five hundred dollai-s, the sixth class, and shall pay fifteen dollars for each license ; where the rent or the valuation of the yearly rental shall be one hundred dollars and less than ^^Scventh class, ^j^^.^^ hundred dollars, the seventh class, and shall pay ten dollars EXCISE TAX. 45 for each license ; where the rent or the valuation of the yearly rental shall be less than one hundred dollars, the eighth cla&s, Eighth ciasa, $e. and shall pay five dollars for each license. Every place where ^ '■ -' •' ^ Decision No. 104; food and lodging are provided for and furnished to travelers p. 212. and sojourners, in view of payment therefor, shall be regarded as a hotel, inn, or tavern under this act. All steamers and steamers and vessels upon waters of the United States, on board of which pas8engersll25!''' passengers or travelers are provided with food or lodging, shall be required to take out a license of the fifth class, as aforesaid, under this act. The rental or estimated rental shall be fixed and established by the Assessor of the proper district at its proper value, but at not less than the actual rent agreed on by the parties : Provided, That if there be any fraud or Proviso. collusion in the return of actual rent to the Assessor, there shall be a penalty equal to double the amount of licenses re- penalty. quired by this section, to be collected as other penalties vmder this act are collected. 12. Eatinsr-houses shall pay ten dollars for each license. Eating-houses . $10. Every place where food or refreshments of any kind are pro- ciassB. vided for casual visitors and sold for consumption therein shall be regarded as an eating-house under this act. But the keeper of any eating-house having taken out a license therefor shall not be required to take out a license as a confectioner, any- May sell confec- , . . , . 1 . ■, T tiontry. thing in this act to the contrary notwithstanding. 13. Brokers shall pay fifty dollars for each license. Any Broivers, .*50. person whose business is to purchase or sell stocks, coined Class b. money, bank notes, or other securities for themselves or others, p^22i*'°" ^°' ^^'' or who deals in exchanges relating to money, shall be regard- Decision No. 91 ; ed a broker under this act. 14. Commercial brokers shall pay fifty dollars for each Comniereiai bro- license. Any person or firm, except, one holding a license as '^c*ass°ij. wholesale dealer or banker, whose business it is, as the agent Decision No. 12 ; of others, to purchase jor sell goods, or seek orders therefor. Decision No. 29 ; in original or unbroken packages or produce, or to manage Decision No. 83 ; business matters for the owners of vessels, or for the shippers ^oectton No. 59 ; or consignors of freight carried by vessels, or whose business P-243. it is to purchase, rent, or sell real estate for others, shall be regarded a commercial broker under this act. 15. Land warrant brokers shall pay twenty-five dollars for Land warrant each license. Any person shall be regarded as a land warrant ^" '■'^*' broker within the meaning of this act who makes a business class b. of buying and selling land warrants, and of furnishing them to settlers or other persons under contracts to have liens upon the land procured by means of them according to the value agreed on for the warrants at the time they are furnished. 46 EXCISE TAX. Tobacconists, $10. Who do not re- quire this license. Amended, Mar. 3,'63 ; p. Theaters, |100. Decision No. 52 ; p. 240. Circuses, $50. CL-iss B. Jugglers, $20. Class B. Public exhibi- tions and shows, $10. One license for each State. Bowling alleys, $5 per alley. Billiard rooms, $5 per table. Confectioners, $10. Horse-dealers, $10. Class B. Proyiso 16. Tobacconists shall pay ten dollars for each license. Any person Avhose business it is to sell, at retail, cigars, snuff, or tobacco in any form, shall be regarded a tobacconist under this act. But wholesale and retail dealers, and keepers of hotels, inns, taverns, having taken out a license therefor, shall not be required to take out a license as tobacconists, anything in this act to the contrary notwithstanding. 17. Theaters shall pay one hundred dollars for each license. Every edifice erected for the purpose of dramatic or operatio representations, plays, or performances, and not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theater under this act. 18. Circuses shall pay fifty dollars for each license. Every building, tent, space, or area where feats of horsemanship or acrobatic sports are exhibited, shall be regarded as a circus under this act. 19. Jugglers shall pay for each license twenty dollars. Every person who performs by sleight of hand shall be re- garded as a juggler under this act. The proprietors or agents of all other public exhibitions or shows for money, not enu- merated in this section, shall pay for each license ten dollars : Provided^ that no license procured in one State shall be held to authorize exhibitions in another State ; and but one license shall be required under this act to authorize exhibitions with- in any one State. 20. Bowling alleys and billiard rooms shall pay according to the number of alleys or tables belonging to or used in the building or place to be licensed. When not exceeding one alley or table, five dollars for each license ; and when exceed- ing one alley or table, five dollars for each additional alley or table. Eveiy place or building where bowls are thrown or billiards played, and open to the public with or without price, shall be regarded as a bowling alley or billiard room, respect- ively, under this act. 21. Confectioners shall pay ten dollars for each license. Every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any building, shall be regarded as a confectioner under this act. But wholesale and retail dealers, having taken out a license therefor, shall not be re- quired to take out a license as confectioner, anything in this act to the contrary notwithstanding. 22. Horse-dealers shall pay for each license the sum of ten dollars. Any person whose business it is to buy and sell horses or mules shall be regarded a horse-dealer under this act. Prooidcd^ That if such horse-dealer shall have taken out EXCISE TAX. 47 a license as a livery stable keeper no new license shall be re- quired. 23. Livery stable keepers shall pay ten dollars for each Liverv stable A \S .• 1 • • * 1 keepers, $10. license. Any person whose occupation or business is to keep horses for hire or to let shall be regarded as a livery stable ciass b. keeper under this act. 24. Cattle brokers shall pay for each license the sura of ten Qg^^^lQ brokers dollars. Any person whose business it is to buy, and sell, and ^^^^ deal in cattle, hogs, or sheep, shall be considered as a cattle Decision No. 47 ; broker. ^ 25. Tallow-chandlers and soap-makers shall pay for each Taiiow-chandiers license the sum of ten dollars. Any person whose business |y^i soap-makers, it is to make or manufacture candles or soap shall be regarded Class B. a tallow-chandler and soap-maker under this act. 26. Coal-oil distillers shall pay for each license the sura of coai-oii distiu- fifty dollars. Any person who shall refine, produce, or distill ^"' crude petroleum or rock oil, or crude coal oil, or crude oil Class b. made of asphaltum, shale, peat, or other bituminous substances, shall be regarded a coal-oil distiller under this act. 27. Peddlers shall be classified and rated as follows, to wit: Peddiers: when traveling with more than two horses, the first class, and First class, $20. shall pay twenty dollars for each license ; when traveling with two horses, the second class, and shall pay fifteen dollars for second class, $15. each license ; when traveling with one horse, the third class. Third class, $10. and shall pay ten dollars for each license ; when traveling on foot, the fourth class, and shall pay five dollars for each license. Fourth class, ?5. Any person, except persons peddhng newspapers. Bibles, or p^g^gT'"" ^*'' reli"-ious tracts, who sells or ofiers to sell, at retail, goods, Decision No. =" ' ° p. 230. wares, or other commodities, traveling from place to place, Decision No. in the street, or through different parts of the country, shall ^'^^°- be regarded a peddler under this act: Provided, That any Proviso, peddler who s.ells, or offers to sell, dry goods, foreign and do- mestic, by one or more original packages or pieces, at one By piece or pack- time, to the same person or persons, as aforesaid, shall pay "^''' *'^'^- fifty dollars for each Hcense. And any person who peddles jeweiry, $25. jewelry shall pay twenty-five dollars for each hcense: Pro- proviso: in re- vided, That manufacturers and producers of agricultural tools fur'ifrs*' a'iid""pio^ and implements, garden seeds, stoves, and hollow ware, Queers, brooms, wooden ware, and powder, delivering and selling at wholesale any of said articles, by themselves or their author- ized agents, at places other than the place of manufacture, shall not be required, for any sale thus made, to take out any additional license therefor. 2ft. Apothecaries shall pay ten dollars for each license. Apothecaries, Every person who keeps a shop or building where medicines ^^^- 48 EXCISE TAX. Decision No. 13: are compounded or prepared according to prescriptions of physicians, and sold, shall be regarded an apothecary under pT223^ "' ""'""' this act. But wholesale and retail dealers, who have taken out a license therefor, shall not be required to take out a li- Mar. 3, '03 ; p. 105. cense as apothecary, anything in this act to the contrary not- withstanding. Manufacturers, 29. Manufacturers shall pay ten dollars for each Hcense. ^^^' Any person or persons, firms, companies, or corporations, who Class B. shall manufacture by hand or machinery, and offer for sale any goods, wares, or merchandise, exceeding annually the sum Mar. 3, '63; p. 105. of One thousand dollars, shall be regarded a manufacturer under this act. Photographerg, 30. Photographers shall pay ten dollars for each license when the receipts do not exceed five hundred dollars ; when Class B. over five hundred dollars and under one thousand dollars, fif- Decision No 23 • ^^^^ dollars; when over one thousand dollars, twenty-five P-226. dollars. Any jDcrson or persons who make for sale photo- graphs, ambrotypes, daguerreotypes, or pictures on glass, metal, or paper, by the action of light, shall be regarded a photographer under this act. Lawyers, $10. 31, Lawyers shall pay ten dollars for each license. Every Class B. i^erson whose business it is, for fee or reward, to prosecute or Decision No 10- ^^^^^^^ causes in any court of record or other judicial tribunal p. 219. ' of the United States, or of any of the States, or give advice Amended ^^ relation to causes or matters pending therein, shall bo Mar. 3, '63; p. 126. deemed to be a lawyer within the meaning of this act. Physicians, sur- 32. Physiciaus, surgcous, and dentists shall pay ten dollars fia's'^jio.'*'' '^'^"' ^^^' ^^^^ license. Every person (except apothecaries) whose business it is, for fee and reward, to prescribe remedies or perform surgical operations for the cure of any bodily disease Amended, or ailing, shaU be deemed a physician, surgeon, or dentist, as Mar.3,'63;p.l26. , *=' , ... ,. ^ ■ n ^.^ [ the case may be, within the meaning oi this act. Claim and pat- 33. Claim ageuts and agents for procuring patents shall pay eni agents, u. ^^^ dollars for each license. Every person whose business it Class B. is to prosecute claims in any of the executive departments of Decision No 45- ^^^ Federal Government, or procure patents, shall be deemed p. 237. ' a claim or patent agent, as the case may be, under this act. When licenses Sec. 65. A7id be it farther enacted^ That where the annual hy' rpouiecanest gi'oss rcccipts or salcs of any apothecaries, confectioners, fng-"hou8M,^and eatiug-houscs, tobacconists, or retail dealers, shall not exceed retail dealers. ti^j gmj^ ^f Q^g thousand dollars, such apothecaries, confec- tioners, eating-houses, and retail dealers shall not be required to take out or pay for Hcense, anything in this act to the con- trary notwithstanding; the amount or estimated amount of such annual sales to be ascertained or estimated in such man EXCISE TAX. 49 ner as the Commissioner of Internal Revenue shall prescribe, and so of till other annual sales or receipts, where the rate of the license is graduated by the amount of sales or receipts. Sec. 66. And be it further enacted., That nothing contained License not to in the preceding sections of this act, laying duties on licenses, go,Kh'at place of shall be construed to require a license for the sale of goods, '"'"'"'"''cture. wares, and merchandise made or produced and sold by the Decision No. 58 ; manufacturer or producer at tJie manufactory or place where ^' ^ ' the same is made or produced ; to vintners who sell, at the place where the same is made, wine of their own growth ; nor to apothecaries, as to wines or spirituous liquors which Of apothecaries they use exclusively in the preparation or making up of medi- cines for sick, lame, or diseased persons ; nor shall the pro- visions of paragraph number tw^enty-seven extend to physi- of physicians, cians who keep on hand medicines solely for the purpose of making up their own prescriptions for their own patients. Sec. 67. And be it further enacted^ That no license herein- License not to be before provided for, if granted, shall be construed to authorize stottiawL''^'*"'''' the commencement or continuation of any trade, business, occupation, or employment therein mentioned, within any State or Territory of the United States in which it is qr shall be specially prohibited by the laws thereof, or in violation of the laws of any State or Territory: Provided^ Nothing in Proviso, this act shall be held or construed so as to prevent the several c. .,.,,.., „ ^ , . T State may tax States, within the limits thereof, from placing a duty, tax, or for state purposes- license, for State purposes, on any business matter or thing on w^hich a duty, tax, or license is required to be paid by this act. MANUFACTURES, ARTICLES, AND PRODUCTS. SPECIFIC AND AD VALOREM DUTY. Sec. 68. And be it further enacted^ That on and after the Amended, first day of August, eighteen hundred and sixty-two, every "^ ' '^' individual, partnership, firm, association, or corporation (and Notification ; p. any word or words in this act indicating or referring to per- son or persons shall be taken to mean and include partner- ships, firms, associations, or corporations, when not otherwise designated or manifestly incompatible with the intent thereof), shall comply with the following requirements, that is to say : First. Before commencing, or, if already commenced, be- Manufacturer to fore continuing, any such manufacture for which he, she, or Assessor wuh a they may be liable to be assessed, under the provisions of this »'''''*^'"«"'- act, and which shall not be differently provided for elsewhere. Form No. 12. within thirty days after the date when this act shaU take effect, 4 50 EXCISE TAX. he, she, or they shall furnish to the Assistant Assessor a state- ment, subscribed and sworn to, or affirmed, setting forth the place where the manufacture is to be carried on, name of the manufactured article, the proposed market for the same, whether foreign Oi- domestic, and generally the kind and quality manufactured or proposed to be manufactured. To make re- Second. He shall within ten days after the first day of each tnrns of riroducts *,.,,. i /v and sales, within and every month, after the day on which this act takes effect, day of each as hereinbefore mentioned, or on or before a day prescribed ™**° ■ by the Commissioner of Internal Revenue, make return of the products and sales or delivery of such manufacture in form and detail as may be required, from time to time, by the Commissioner of Internal Revenue. Eeturns, oaths, Third. All such retums, statements, descriptions, memo- randa, oaths and affirmations shall be in form, scope, and p.^5™ ^'^' ^ ' detail as may be prescribed, from time to time, by the Com- missioner of Internal Revenue. Sec. 69. Atid be it further enacted^ That upon the amounts, quantities, and values of produce, goods, wares, merchandise, and articles manufactured and sold, or delivered, hereinafter enumerated, the manufacturer thereof, whether manufactured for himself or for others, shall pay to the Collector of Inter- Duties to he nal Revenue within his district, monthly, or on or before a paid mont y. ^^^^ ^^ ^^ prescribed by the Commissioner of Internal Rev- Proviso. enue, the duties on such manuf ictures : Provided^ That when p. 240.' ^ ' ' thread is manufactured and sold or delivered exclusively for Tiiread for knit- knitted fabrics, or for weaving, or spooling, as provided for weaving or spool- in the seventy-fifth section of this act, the duties shall be How assessed, assessed On the articles finished and prepared for use or con- sumption to the party so finishing or preparing the same, and any party so finishing or preparing any cloth or other fabrics of cotton, wool, or other materials, whether imported or other- The manufac- wise, shall be considered the manufacturer thereof for the purposes of this act ; and for neglect to pay such duties If duties are not within ten davs after demand, either personal or written, left paid in ten days ^ ^ ' ^ , ' after demand. at his, her, or their house or place of business, or manufactory, i-evy. the amount of such duties may be levied upon the real and J^^^^J'g^^^-'^*'-^' personal property of any such manufacturer. And such duties, and whatever shall be the expenses of le\'y, shall be a Alien. jj^^ from the day prescribed by the Commissioner for their Regulations, pp. payment aforesaid, in favor of the United States, upon the said real and personal property of such manufacturer, and Distraint, such licii may be enforced by distraint, as provided in the Proviso. general provisions of this act : And provided, further. That in all cases of goods manufactured, in whole or in part, upon EXCISE TAX. 61 commission, or where the material is furnished by one party and manufactured by another, if the manufacturer shall be required to pay under this act the tax hereby imposed, sucli person or persons so paying the same shall be entitled to col- lect the amount thereof of the owner or OAvners, and shall have a lien for the amount thus paid upon the manufactured goods : And provided^ further^ That the taxes on all articles manufactured and sold, in pursuance of contracts J)07ia fide made before the passage of this act, shall be paid by the pur- chasers thereof, under regulations to be established by the Commissioner of Internal Revenue. Sec. VO. And he it further enacted^ That for neglect or re- fusal to pay the duties provided by this act on manufactured articles, as aforesaid, the goods, wares, and merchandise man- ufactured and unsold by such manufacturer shall be forfeited to the United States, and may be sold or disposed of for the benefit of the same, in manner as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. In such case the Collector or Deputy Collector may take possession of said articles, and may maintain such possession in the premises and buildings where they may have been manufactured, or deposited, or may be. He shall summon, giving notice of not less than two nor more than ten days, the parties in possession of said goods, enjoining them to appear before the Assessor, or Assistant Assessor, at a day and hour in such summons fixed, then and there to show cause, if any there be, why, for such neglect or refusal, such articles should not be declared forfeited to the United Stales. Such persons or parties interested shall be deemed to be the manufacturers of the same, if the articles shall be, at the time of taking such possession, upon the prem- ises where manufactured; if they shall at such time have been removed from the place of manufacture, the parties in- terested shall be deemed to be the person in whose custody or possession the articles shall then be. Such summons shall be served upon such parties in person, or by leaving a copy thereof at the place of abode or business of the party to whom the same may be directed. In case no such party or place can be found, which fact shaU be determined by the Col- lector's return on the summons, such notice, in the nature of a summons, shall be given by advertisement for the term of three weeks in one newspaper in the county nearest to the place of such sale. If at or before such hearing such duties shall not have been paid, and the Assessor or Assistant As- sessor shall adjudge the summons and notice, service and Mannfaefurer upon commission paying the duty may liave lien on goods. Decision No. T : p. 21 T. Decision No. 36 ; p. 231. Decision No. 48 ; p. 288. Proviso. Decision No. 6 p. 217. For neglect or refusal to pay du- ties ; Series I., No. 8; p. 147. Seizure Form 7 ; p. 203 Form 9 ; p. 205 Party. Advertisement Form No. 11: p. 20T. 52 EXCISE TAX. Proviso. Surplus, how dis- posed of. Immediate re- turns. Perishable arti- cles. Sales at auction. VioLition of or refusal to comply YTith 68th section, cause for seizure. Assistant Assess- 8or, in cases of non-eompliance. If) estimate and assess return of the same to be sufficient, the said articles shall be declared forfeit, and shall be sold, disposed of, or turned over to the use of any department of the Government as may be directed by the Secretary of the Treasury, who may require of any officer of the Government into whose possession the same may be turned over the proper voucher therefor : Pro- vided^ That the proceeds of the sale of said articles, if any there be after deducting the duties thereon, together Avith the expenses of summons, advertising, and sale, or the excess of the value of said articles, after deducting the duties and ex- 23enses accrued thereon when turned over to the use of any department of the Government, shall be refunded and paid to the manufacturer, or to the person in whose custody or pos- session the articles were when seized. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may review any such case of forfeiture and do jus- tice in the premises. If the forfeiture shall have been wrongly declared, and sale made, the Secretary is hereby authorized, in case the specific articles can not be restored to the party aggrieved in as good order and condition as when seized, to make up to such party in money his loss and damage from the contingent fund of his department. Immediate return of seizures so forfeited shall be made to the Commissioner of Internal Revenue by the Collector or Deputy Collector who shall make any such seizure. Articles which the Collector may adjudge perishable may be sold or disposed of before declaration of forfeiture. Said sales shall be made at public auction, and notice thereof shall be given in the same manner as is provided in this section in case of forfeiture. Sec. 71. And he it further enacted^ That any violation of, or refusal to comply with, the provisions of the sixty-eighth section of this act, shall be good cause for seizure and for- feiture, substantially in manner as detailed in the section next preceding this, of all manufactured articles liable to be assessed under the provisions of this act, and not otherwise proi-ided for ; and such violation or refusal to comply shall further make any party so violating or refusing to comply liable to a fine of five hundred dollars, to be recovered in manner and form as provided in this act. Sec. 72, And he it further enacted. That in case of the manufacture and sale or delivery of any goods, wares, mer- chandise, or articles as hereinafter mentioned, without com- pliance on the part of the party manufacturing the same with all or any of the requirements and regulations prescribed in this act in relation thereto, the Assistant Assessor may, up(>n EXCISE TAX. 53 such information as he may have, assume and estimate the amount and value of such manufactures, and upon such as- sumed amount assess the duties, and said duties shall be col- lected in like manner as in case the provisions of this act in relation thereto had been complied Avith, and to such articles all the foregoing provisions for liens, fines, penalties, and for- nens, fines et& feitures shall in like manner apply. Sec. 73. And be it further enacted., That all goods, wares, Manufactures for and merchandise, or articles manufactured or made by any and nTt'*"exccefU person or persons not for sale, but for his, her, or their own "*^ *^"'^' ^^^^^^ use or consumption, and all goods, wares, and merchandise. Amended, or articles manufactured or made and sold, except spirituous ■^^e^fs'io^ifo/sT; and malt liquors, and manufactured tobacco, where the an- ^'leguiations nual product shall not exceed the sum of six hundred dollars, ^89 shall be and are exempt from duty : Provided., That this shall Proviso. not apply to any business or transaction where one party fur- To whom not plicable. ecisiou No. 46; nishes the materials, or any part thereof, and employs another d party to manufacture, make, or finish the goods, wares, and ^bedsion No. 62 ; merchandise or articles, paying or promising to pay therefor, ^' ^^^' and receiving the goods, wares, and merchandise or articles. Sec. 74. And he it further enacted., That the value and Vaiue and quan- quantity of the goods, wares, and merchandise required to be mlied ^by Icmi'a stated, as aforesaid, and subject to an ad valorem duty, shall be ^rf/cisionNo. 40; estimated by the actual sales made by the manufacturer, or by ^bectsion No. 79 ; his, her, or their agent, or person or persons acting in his, her, p- ^^• or their behalf; and where such goods, wares, and merchan- dise have been removed for consumption, or for delivery to Where removed 1 1 . 1 1 1 . , . 1 for consumption, others, or placed on shipboard, or are no longer within the by mari^et value custody and control of the manufacturer or manufacturers, or his or their agent, not being in his, her, or their factory, store, or warehouse, the value shall be estimated by the average of the market value of the like goods, wares, and merchandise, du- ring the time when the same would have become Uable to and charged with duty. Sec. 75. And he it further enacted., That from and after Duties on manu- the said first day of August, eighteen hundred and sixty-two, ^'*'''"''®^- upon the articles, goods, wares, and merchandise hei-einafter jutj^ivelfp. 99 mentioned, which shall thereafter be produced and sold, or be Amended, manufactured or made and sold, or removed for consumption. Decision No 58- or for delivery to others than agents of the manufacturer or P- ^^• producer within the United States or Territories thereof, ^^6^8100X0.401 there shall be levied, collected, and paid the following duties, to p^l^l^'"" ^°- "^^ be paid by the producer or manufacturer thereof, that is to say : Who to pay. On candles, of whatever material made, three per centum ad c^ss'a' valorem • EXCISE TAX. eral coals. Class C. Proviso. Amended, Mar.8,'63;p.lOS. Oils. Class C. Eed oil, paraflSne, wbale and flsb oil, exempt Gas, illuminatmg. Class C. (\>mpanie8 to add tax to their bills. Coal tar exempt, Proviso. Companies that rompeto, how to pay. On all mineral coals, except such as are known in the trade as pea coal and dust coal, three and a half cents per ton : Provided, That for all contracts of lease of coal lands made before the first day of April, eighteen hundred and sixty-two, the lessee shall pay the tax ; On lard oil, mustard-seed oil, linseed oil, and on all animal or vegetable oils not exempted nor provided for elsewhere, whether pure or adulterated, two cents per gallon : Pro- vided, That red oil or oleic acid, produced in the manu- facture of candles, and used as a material in the manufac- ture of soap, paraffiue, whale and fish oil, shall be exempted from this duty ; On gas, illuminating, made of coal, whoUy or in part, or any other material, when the product shall be not above five hundred thousand cubic feet per month, five cents per one thousand cubic feet ; when the product shall be above five hundred thousand, and not exceeding five millions of cubic feet per month, ten cents per one thousand cubic feet ; when the product shall be above five miUions, fifteen cents per one thousand cubic feet ; and the general average of the monthly product for the year preceding the return required by this act shall regulate the rate of duty herein imposed ; and where any gas company shall not have been in operation for the year next preceding the return as aforesaid, then the I'ate shall be regiilated upon the estimated average of the monthly product : Pro vided, That the product required to be returned by this act shall be understood to be the product charged in the bills actually rendered by any gas company during the month preceding the retui'n, and all gas companies are hereby authorized to add the duty or tax imposed by this act to the price per thousand cubic feet on gas sold : Pro- vided, further, That all gas furnished for fighting street lamps, and not measured, and all gas made for and used by any hotel, inn, tavern, and private dwelling-house, shall be subject to duty, and may be estimated ; and if the re turns in any case shaU be under-stated or under-estimated, it shall be the duty of the Assistant Assessor of the dis- trict to increase the same as he shall deem just and pro- per : And provided, further. That coal tar produced in the manufacture of illuminating gas, and the products of the re-distillation of coal tar thus produced, shall be exempt from duty : Atid provided, further, That gas companies so located as to compete with each other shall pay the rate imposed by this act upon the company having the largest production j EXCISE TAX. 55 On coal illuminating^ oil, refined, produced by the distillation coai c,m, refined, of coal, aspli.'iltum, shale, peat, jjetroleum, or rock oil, and nl'inous tubstan- aU other bituminous substances used for Uke jnirposes, '^''oiass c. ten cents per gallon : Provided, That such oil refined and Proviso, produced by the distillation of coal oil exclusively shall Decision No. 9G: be subject to pay a duty of eight cents per gallon, any- P" ^''^' thing in this act to the contrary notwithstanding : And provided, further, That distillers of coal oil shall be subject Proviso, to all the provisions of this act hereinbefore set foi'th and DistiUorsofcoai specified applicable to distillers of spirituous liquors, with regard to licenses, bonds, returns, and all other jDrovisions designed for the purpose of ascertaining the quantity dis- ^«f«,sec.39to6T. tilled, and securing the payment of duties, so far as the same may, in the judgment of the Commissioner of In- series i., No. 4; ternal Revenue, and under regulations prescribed by him, P- ^*^' be necessary for that purpose ; On ground cofiee, and all preparations of which cofl:ee forms Ground coffee, a part, or which is prepared for sale as a substitute for ciaes c. coifee, three mills per pound ; On ground pepper, ground mustard, ground pimento, ground Ground pepper, cloves, ground cassia, and ground ginger, and all imita- class c. tious of the same, one cent per pound ; On sug-ar, refined, whether loaf, lump, granulated, or pulver- Refined sugar. . » ' ' ' r' e. 7 r Amended, ized, two mills per pound; Mar. 3, '6:^ ; p. ii«. On sugar, refined or made from molasses, sirup of molasses, p. 244. melado or concentrated melado, two mills per pound ; Mar. V63;p]io3. On all brown, Muscovado, or clarified sugars produced directly Brown sugar, etc. from the sugar-cane, and not from sorghum, or imphee, other than those produced by the refiner, one cent per Eeguiation^ pound ; 24, '62 ; p. On sugar-candy and all confectionery, made wholly or in part confectionery. of sugar, one cent per pound ; Amended, ^ , f ' , 1 ^ A Mar..3,'C.3;p.llO On chocolate, and cocoa, prepared, one cent per pound. ; choeoiate. On saleratus and bicarbonate of soda, five mills per pound ; gaieratus. On starch, made of potatoes, one mill per pound ; made of corn or wheat, one and a half mills per pound ; made of rice or any other material, four mills per pound ; On tobacco, cavendish, plug, tw^st, fine cut, and manufactured of all descriptions (not including snufi", cigars and smok- in tes. Class C. Proviso. White lead, zinc and barytes mix- ed with oil. Amended, Mar. 3, '63 ; p. 1 Paints and paint- ers' colors. Class A. Clock move- ments. Class C. Amended, Mar. 3, '63; p. 110. Pins. Class A. Umbrellas and parasols. Class A. Amended, Mar. 8, '63; p. 110. Screws. Class C. Amended, IT. 3, '63; p. 110. On smoking tobacco made exclusively of stems, two cents per pound ; On snuff manufactured of tobacco, ground dry or damp, of all descriptions, twenty cents per pound ; On cigars, valued at not over five dollars per thousand, one dollar and fifty cents per thousand ; On cigars, valued at over five and not over ten dollars per thousand, two dollars per thousand ; On cigars, valued at over ten and not over twenty dollars per thousand, two doUars and fifty cents per thousand ; On cigars, valued at over twenty dollars j^er thousand, three dollars and fifty cents per thousand ; On gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purjjoses, when valued at eighteen cents per pound or less, five mills per pound ; when valued at above eighteen cents per pound, and not exceeding thirty cents per pound, one cent per pound ; and when valued at above thirty cents per pound, six cents per pound ; On white lead, twenty-five cents per one hundred pounds ; On oxide of zinc, twenty-five cents per one hundred pounds ; On sulphate of barytes, ten cents per one hundred pounds : Provided^ That white lead, oxide of zinc, and sulphate of barytes, or any one of them, shall not be subject to any additional duty in consequence of being mixed or ground with linseed oil, when the duties upon all the materials so mixed or ground shall have been previously actually paid ; On all paints and painters' colors, dry or ground in oil, or in paste with water, not otherwise provided for, five per centum ad valorem ; On clock movements made to run one day, five cents each j made to run more than one day, ten cents each ; On pins, solid head or other, five per centum ad valorem ; On umbrellas and parasols made of cotton, silk, or other ma- terial, five per centum ad valorem ; On screws, commonly called wood screws, one and a half cent per pound ; On railroad iron and all other iron advanced beyond slabs, blooms, or loops, and not advanced beyond bars or rods, and band, hoop, and sheet iron, not thinner than number eighteen wire-guage, and plate iron not less than one eighth of an inch in thickness, one dollar and fifty cents per ton ; on railroad iron, re-rolled, seventy-five cents per ton ; on baud, hoop, and sheet iron thinner than number EXCISE TAX. 57 eighteen wire-gauge, plate iron less than one eighth of an inch in thickness, and cut nails and spikes, two dollars per ton : Provided., That hars, rods, bands, hoops, sheets, plates, nails, and spikes, matnifactured from iron upon which the duty of one dollar and fifty cents has been levied and paid, shall be subject only to a duty of fifty cents per ton in addition thereto, anything in this act to the contrary notwithstanding. On stoves and hollow ware, one dol- lar and fifty cents per ton of two thousand pounds ; cast iron used for bridges, buildings, or other permanent structures, one dollar per ton : Provided, That bar iron used for like purposes shall be charged no additional duty beyond the si^ecific duty imposed by this act. On steel in ingots, bai's, sheets, or wire not less than one fourth of an inch in thickness, valued at seven cents per pound or less, four dollars per ton ; valued at above seven cents per pound, and not above eleven cents per pound, eight dol- lars per ton ; valued above eleven cents per pound, ten dollars per ton ; On paper of all descriptions, including pasteboard and binders' boards, three per centum ad valorem ; On soap, castile, palm-oil, erasive, and soap of all other de- scriptions, white or colored, except soft soap and soap otherwise provided foi', valued not above thi'ee and • a half cents per pound, one mill per pound ; valued at above three and a half cents per pound, five mills per pound ; On soap, fancy, scented, honey, cream, transparent, and all de- scii])tions of toilet and shaving soap, two cents per pound ; On salt, four cents per one hundred pounds ; On pickles and preserved fruits, and on all preserved meats, fish, and shell-fish in cans or air-tight packages, five per centum ad valorem ; On glue and gelatine of all descriptions, in the solid state, five mills per pound ; On glue and cement, made wholly or in part of glue, to be sold in the liquid state, twenty-five cents per gallon ; On patent or enameled leather, five mills per square foot ; On patent Japanned split, used for dasher leather, four mills per square foot; On patent or enameled skirting leather, one and a half cent per square foot ; On all sole and rough or harness leather, made from hides, imported east of the Cape of Good Hope, and all damaged leather, five mills per pound ; Cut nails and spikes. Class 0. I'roviso. Stoves, etc. Class 0. Castings for per- manent struc- tures. Class C. Proviso. Paper. Class A. Soap. Class C. Fancy soap. Class C. Salt. Class C. Preserved fruit*, meats, etc. Class A. Glue and gela- tine. Class C. Glue and cement Clasa C. Leather. Class C. Class C. Class C. Cla&sC. 68 EXCISE TAX. Class C. Class C. Class 0. Decision No. 81 ; p. 250. Class C. ■ Class C. Class C. Morocco, etc. Clnss A. Proviso. ConducUug hose. Class A. Wine. Class C. Furs. Class A. Cloth. Class A. Thread and yarn, fur knittiug or weaving. Exempt. Fabrics of cot- ton, Wool, etc., duty. Diamonds, etc. Decision No. 89 ; p. 234. Cotton. On all other sole or rough leather, hemlock tanned, and har- ness leather, seven mills per pound ; On all sole or rough leather, tanned in whole or in part with oak, one cent j^er pound ; On all finished or curried upper leather, made from leather tanned in the interest of the parties finishing or currying such leather not previously taxed in the rough, except calfskins, one cent per pound ; On bend and butt leather, one cent per pound ; On oflal leather, five mills per pound ; On oil-dressed leather, and deer-skins di^essed or smoked, two cents per pound ; On tanned calfskins, six cents each ; On morocco, goat, kid, or sheep skins, curried, manufactured, or finished, four per centum ad valorem : JProvided, That the price at which such skins are usually sold shall de- termine their value ; On horse and hog skins tanned and dressed, four per centum ad valorem ; On American patent calfskins, five per centum ad valorem ; On conducting hose of all kinds for conducting water or other fluids, a duty of three per centum ad valorem ; On wine, made of grapes, five cents per gallon ; On varnish, made wholly or in part of gum copal or other gums or substances, five per centum ad valorem ; On furs of all descrijjtions, when made up or manufactured, three per centum ad valorem ; On cloth and aU textile or knitted or felted fabrics of cotton, wool, or other materials, before the same has been dyed, printed, bleached, or prepared in any other manner, a duty of three per centum ad valorem : JProvided, That thread or yarn manufactured and sold or delivered ex- clusively for knitted fabrics, or for weaving, when the spinning and weaving for the manufacture of cloth of any kind is carried on separately, shall not be regarded as manufactures within the meaning of this act ; but all fabrics of cotton, wool, or other material, whether woven, knit, or felted, shall be regarded as manufactures, and be subject to the duty, as above, of three per centum ad valorem ; On all diamonds, emeralds, and all other jewelry, a tax of three per centum ad valorem ; On and after the first day of October, eighteen hundred and sixty-two, there shall be levied, collected, and paid, a tax of one half of one cent per pound on all cotton EXCISE TAX, 59 held or owned by any person or j^ersons, corporation, or association of persons ; and such tax shall be a lien Tax a iien. thereon in the possession of any person whomsoever. And further, if any person or persons, corporations, or Eeguiations, association of persons, shall remove, carry, or transport Mar. 2T, '63; p.-^S3 the same from the place of its production before said tax shall have been paid, such person or persons, corpora- tion, or association of persons, shall forfeit and pay to Forfeiture, the United States double the amount of such tax, to be recovered in any court having jurisdiction thereof: Pro- Proviso. vided, howevei\ That the Commissioner of Internal Rev- enue is hereby authorized to make such rules and rec^u- Regulations, 1 J /• *l, . ^ -1 Oct.l5, '62;p.2r6 lations as he may deem proper lor the payment oi s.iid tax at places diiferent from that of the production of said Form of permit; ^ ^ -^ p. 2i7. cotton : And jjrovided, further^ That all cotton owned Proviso, and held by any manufacturer of cotton fabrics on the first day [of] October, eighteen hundred and sixty-two, and prior thereto, shall be exempt from the tax hereby imposed ; On all manufactures of cotton, wool, silk, worsted, flax, hemp, Manufactures of jute. India-rubber, gutta-percha, wood, willow, glass, pot- not""' otijerwise tery-ware, leather, paper, iron, steel, lead, tin, copper, zinc, P"'"^''''^^ f"""- brass, gold, silver, horn, ivory, bone, bristles, wholly or in class a. part, or of other materials, not in this act otherwise pro- vided for, a duty of three per centum ad valorem : Pro- Proviso. vided^ That on all cloths dyed, printed, bleached, manu- ciathsd\e(i,ete., factured into other fabrics, or otherwise prepared, on "nt'ooii'ier'fabricg. which a duty or tax shall have been paid before the same Decision No. 5 ; were so dyed, printed, bleached, manufactured, or pre- 'cias'sA. pared, the said duty or tax of three per centum shall be assessed only upon the increased value thereof: And Upon increased '' ^ value. ■provided^ further^ That on all oil-dressed leather, and Provisc deer skins dressed or smoked, manufactured into gloves, oii-dressed lea- mittens, or other articles on which a duty or tax shall gki'n,^ ""mauuttc- have been paid before the same were so manufactured, ^"^^^j; .,''^?;,' ^a" the said duty or tax of three per centum shall be as- been paid, sessed only upon the increased valuation thereof: And provided^ further. That in estimating the duties upon proviso, articles manufactured when removed and sold at any other place than the place of manufjicture, there shall be deducted from the gross amount of sales the freight. Decision No. 69; commission, and expenses of sale actually paid, and the ^" ^^' duty shall be assessed and paid upon the net amount after the deductions as aforesaid : And provided, further^ Provisc That printed books, magazines, pamphlets, newspapers, EXCISE TAX. Articles not re- garded as manu- factures within the meaning of this act. Decision No. 60 ; p. 244. Decision No. 17; p. 223. Deeisiou No. 56 ; Decision No. 5 ; p. 216. Decision No. 49 ; D.'cision No. 81 p. 256. Amendea, Mar.3,'63;p. 12S. reviews, and all other similar printed publications : boards, shingle.?, and all other lumber and timber ; staves, hoops, headings, and timber only partially wrought and unfinished for chairs, tubs, pails, snathes, lasts, shovel and fork handles ; umbrella stretchers ; ing iron, and iron not advanced beyond slabs, blooms, or loops ; maps and charts ; charcoal ; alcohol made or manufactured of spirits or materials upon which the du- ties imposed by this act shall have been paid ; plaster or gypsum ; malt ; burning fluid ; jorinters' ink ; flax pre- pared for textile or felting purposes, until actually woven or fitted into fabrics for consumption ; all flour and meal made from grain ; bread and breadstufis ; pearl barley and split peas ; butter ; cheese ; concentrated milk ; bullion, in the manufacture of silver-ware ; brick ; lime ; Roman cement ; draining tiles ; marble ; slate ; building stone ; copper, in ingots or pigs ; and lead, in pigs or bars, shall not be regarded as manufactures within the meaning of this act : Provided, That whenever, by the provisions of this act, a duty is imposed upon any article removed for consumption or sale, it shall apply only to such articles as are manufactured on or after the first day of August, eighteen hundred and sixty-two, and to such as are manuftctured and not removed from the place of manufacture j^rior to that date. Amended, Julyl7,'62 ; p. 99. Decision No. 27; p. 228. Monthly returns of gross amount of Bales. Form No. p. 161. Penalty. AUCTION SALES. Sec. 76. And be it further enacted. That on and after the first day of August, eighteen hundred and sixty-two, there shall be levied, coUected, and paid on all sales of real estate, goods, wares, merchandise, articles, or things at auction, in- cluding all sales of stocks, bonds, and other securities, a duty of one tenth of one per centum on the gross amount of such sales, and every auctioneer making such sale.;, as aforesaid, shall at the end of each and every month, or within ten days thereafter, make a list or return to the Assistant Assessor of - the di.strict of the j^foss amount of such sales, made as afore- 5 ; ~ said, with the amount of duty which has accrued, or should accrue thereon, which list shall have annexed thereto a decla- ration under oath or aflirmation, in form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and shall at the same time, as aforesaid, pay to the Collector or Deputy Collector the amount of duty or tax thereupon, as aforesaid, and in default thereof shall be subject to and pay a penalty of five hundred dollars. EXCISE TAX 61 PrOVidecL That Proviso: . d'lty levied levied under the provisions of this section sales by judi. ^ - or oxecuti In all cases of delinquency in making said list or jiayment the assessment and collection shall be made in the manner pre- scribed in the general provisions of this act no duty shall b( _ unon any sales by iudicial or executive officers making auction cers, executors, or i. J "^ . ^ T „ ^ ^ admlaistraiors. sales by virtue of a judgment or decree of any court, nor to public sales made by executors or administrators. CARRIAGES, YACHTS, BILLIARD-TABLES, AND PLATE. Sec. 11. And be it further enacted, That from and after the Amended, first day of May, eighteen hundred and sixty-two, there shall J^'y i^- '*52; p. 99. be levied, collected, and paid, by any person or persons own- Amended, ing, possessing, or keeping any carriage, yacht,, and billiard- genes i.,' No. 5- table, the several duties or sums of money set down in figures p-jj^^^/V^q ^o. 21 ; against the same respectively, or otherwise specified and set p- 225. forth in schedule marked A. SCHEDULE A. CARRIAGES, YACHTS, BILLIARD-TABLES, AND PLATE. Duty. Dolls, ct Carriage, gig, chaise, phaeton, wagon, buggy-wagon, carryall, rockaway, or other like carriage, the body of which rests upon springs of any de- scription, kept for use, and which shall not be exclusively employed in husbandry or for the transportation of merchandise, and valued at seventy-five dollars or over, including the har- ness used therewith, when drawn by one horse, one dollar 1 00 Carriages of like description drawn by two horses, and any coach, hackney-coach, omnibus, or four- wheel carriage, the body of >yhich rests upon springs of any description, which may be kept for use, for hire, or for passengers, and which shall not be exclusively employed in husbandry or for the transportation of merchandise, valued at seventy-five dollars, and not exceeding two hundred dollars, including the harness used therewith, drawn by two horses or more, two dollars 2 00 Carriages of like description, when valued above two hundred dollars, and not exceeding six hundred dollars, five dollars 6 uO Carriages, etc. drawn by on horse, kept for use. Amended, Mar.3, '63;p. 110. Carriages, etc., drawn by two horses or more, kept for use or hire. Class C 62 EXCISE TAX. Duty. Dolls, eta. Carriages of like description, valued above six hun- dred dollars, ten dollars 10 00 Pleasure or rac- Pleasure or racing vessels, known as yachts, whether ing vessels. ^^ ^^jj ^^. g^g^j^^ under the value of six hundred ^"''^- dollars, five dollars.. 5 GO Tachts. Yachts valued above six hundred dollars, and not ^'''^*'^'' exceeding one thousand dollars, ten dollars 10 00 Class c. And for each additional one thousand dollars in value of said yachts, ten dollars 10 00 DedlS-^S BUhard-tables, kept for use, ten dollars 10 00 riatc-goid kept Plate of gold, kept for use, per ounce troy, fifty fur use. Class 0. „^ ,^ en cents 50 Silver kept for Plate of sllvcr, kept for use, per ounce troy, three use. Class C. » r 5 r Ji cents 3 Proviso. Provided^ That silver spoons or plate of silver, to an amount not exceeding forty ounces, as afore- Exempt from said, belonging to any one person, shall be ex- "^"'y- empt from duty. SLAUGHTERED CATTLE, HOGS, AND SHEEP. Amended, Sec. 78. And be it further enacted. That on and after the Julyl7'62;p. 99. ^ , „ » . , , , ' ^ . . first day oi August, eighteen hundred and sixty-two, there Class c. shall be levied, collected, and paid by any person or persons, firms, companies, or agents or employees thereof, the follow- ing duties or taxes, that is to say : Horned cattle. On all horncd cattle exceeding eighteen months old, slaugh- Ameiided, -, p , i • , i ' O Mar. 3, 'tis ; p. 110. tered lor sale, thirty cents per head; On all calves and cattle under eighteen months old, slaughtered for sale, five cents per head ; Hogs. On all hogs, exceeding six months old, slaughtered for sale, Amended, wlicu the number thus slaughtered exceeds twenty in any Mar. 8, '63; p. 110. • , J J one year, ten cents per head ; Siieep. On all sheep, slaughtered for sale, five cents per head : Pro- ^^^j vided, That all cattle, hogs, and sheep, slaughtered by Mar. 3, '(53 ; p. 110. any pcrsou for his or her own consumption, shall be exempt from duty. Decision No. 74; Sec. Id. A)id be it further enacted, That on and after the date on which this act shall take effect, any person or persons, firms, or companies, or agents or employees thereof, whose business or occupation it is to slaughter for sale any cattle, calves, sheep, or hogs, shall be required to make and render whon 10 make a list at the end of each and every month to the Assistant motilhlj' Blaie- j. i t • i i i • mcut. Assessor oi the district where the business is transacted, stat- p.252. When to pay duties. Default of re- EXCrSE TAX. 63 ing the niimber of cattle, calves, if any, tlie number of hogs. Form No. 8; if any, and the number of sheep, if any, slaughtered, as afore- ^' said, with the several rates of duty as fixed therein in this act, together with the whole amount thereof, which Hst shall have annexed thereto a declaration of said person or persons, agents or employees thereof, as aforesaid, under oath or af- Oath, firmations, in such manner and form as may be prescribed by the Commissioner of Internal Revenue, that the same is true and correct, and shall, at the time of rendering said list, pay the full amount of duties which have accrued or should ac- crue, as aforesaid, to the Collector or Deputy Collector of the District, as aforesaid ; and in case of default in making the return or payment of the duties, as aforesaid, the assessment '""■'^ ""■ P^y""^"' : and collection shall be made as in the general provisions of this act required, and in case of fraud or evasion the party Fraud or era- oftendiug shall forfeit and pay a penalty of ten dollars per *' penalty. head for any cattle, calves, hogs, or sheep so slaughtered upon which the duty is fraudulently withheld, evaded, or attempted to be evaded: Provided., That the Commissioner of Internal Proviso. Revenue shall prescribe such further rules and regulations as he may deem necessary for ascertaining the correct number of cattle, calves, hogs, and sheep, liable to be taxed under the provisions of this act. RAILROADS, STEAMBOATS, AND FERRY-BOATS. Sec. 80. And he it further enacted., That on and after the Railroads and first day of August, eighteen hundred and sixty-two, any gteaml'*"''^ "*'"° person or persons, firms, comjoanies, or corporations, owning or possessing, or having the care or management of any rail- ^''''*^^- road or railroads upon which steam is used as a propelling power, or of any steamboat or other vessel propelled by steam- power, shall be subject to and pay a duty of three per centum Duty, 3 per cent on the gross amount of all the receipts of such railroad or railroads or steam-vessel for the transportation of passengers v.iih". over and upon the same ; and any person or persons, firms, companies, or corporations, owning or possessing, or having p-25'i. the care or management of any railroad or railroads using xjsing other pow- any other power than steam thereon, or owning, possessing, ^^ "'''" »'<^'>™- or having the care or management of any ferry-boat, or vessel Ferry-boats. used as a ferry-boat, propelled by steam or horse power, shall be subject to and pay a duty of one and a half per centum ^^^^^ ^^ ^^^ ^t^ upon the gross receipts of such railroad or ferry-boat, respect- ^^^ ^•a''nsport'ation ively, for the transportation of passengers over and upon said "^ passengers. railroads, steamboats, and ferry-boats, respectively ; and any Amended, person or persons, firms, companies, or corporations, owning, Mar. 3, '63 ; p. U3. Decision No. Decision No. 73 ; 64, EXCISE TAX. Toll bridges. possessing, or having the care or management of any bridge Class A. authorized by law to receive toll for the transit of passengers, beasts, carriages, teams, and freight of any desciiiDtion over Duty, 3 per cent, such bridge, shall be subiect to and pay a duty of three per ou gross receipts. ° ', '' ^ ■,■,■, . ■ ,. centum on the gross amount oi all their receipts oi every description. And the owner, possessor, or person or persons having the care and management of any such railroad, steam- boat, ferry-boat, or other vessel, or bridge, as aforesaid, shall, To make monthly within five days after the end of each and every month, com- Blatemeut . , . , . mencmg as hereinbefore mentioned, make a list or return to J°^°^ ^°- *! the Assistant Assessor of the district within which such owner, possessor, company, or corporation may have his or its place of business, or where any such railroad, steamboat, ferry- boat, or bridge is located or belongs, respectively, statmg the gross amount of such receipts for the month next preceding, Oath. which return shall be verified by the oath or afiirmation of such owner, possessor, manager, agent, or other proper officer, in the manner and form to be prescribed from time to time by the Commissioner of Internal Revenue, and shall also, When to pay monthly, at the time of making such return, pay to the Col- duties. lector or Deputy Collector of the district the full amount of duties which have accrued on such receipts for the month incasesofneg- aforcsaid ; and in case of neglect or refusal to make said lists make lists. Or return for the space of five days after such return should be made as aforesaid, the Assessor or Assistant Assessor shall How assessed, proceed to estimate the amount received and the duties pay- able thereon, as hereinbefore provided in other cases of de- linquency to make return for purposes of assessment ; and for the purpose of making such assessment, or of ascertaining Books subject to the correctness of any such return, the books of any such Inspection. . , t, , , . , . person, company, or corporation shall be subject to the lu- Forraofdemaiid: spection of the Assessor or Assistant Assessor on his demand p. 182. ^ or request therefor; and in case of neglect or refusal to pay the duties as aforesaid when the same have been ascertained as aforesaid for the space of five days after the same shall have become payable, the owner, possessor, or person having the Five per cent, management as aforesaid, shall pay, in addition, five per to evade'^d'utLT' ccntum ou the amount of such duties ; and for any attempt knowingly to evade the payment of such duties, the said owner, possessor, or person ha\ing the care or management Penalty ^^ aforesaid, shall be liable to pay a penalty of one thousand dollars for every such attempt, to be recovered as provided in this act for the recovery of penalties ; and all provisions of Liens and dis- this act in relation to liens and collections by distraint not in- ^^^^ compatible herewith shall apply to this section and the objects EXCISE TAX. 65 therein embraced : Provided, That all such persons, com- Proviso, panics, and corporations shall have the rii^ht to add the duty Kight to acid tax 11 1 . 1 • ,. ,. 1 , ■ to rate of fare or tax imposed hereby to their rates ol fare whenever their liability thereto may commence, any limitations which may exist by law or by agreement with any person or company which may have paid or be Uable to pay such fare to the con- trary notwithstanding. RAILROAD COMPANIES, OR RAILROAD COR- PORATIONS. Sec. 81. And he it further enacted. That on and after the uponxjtereston first day of July, eighteen hundred and sixty-two, any person rai'iroadaf "'' or persons owning or possessing, or having the care or man- agement of any railroad company or railroad corporation. Decision No. 98; being indebted for any sura or sums of money for which P-^^^- bonds or other evidences of indebtedness have been issued, payable in one or more years after date, upon which interest is, or shall be, stipulated to be paid, or coupons representing the interest shall be or shall have been issued to be paid, and all dividends in scrip, or money, or sums of money thereafter declared due or payable to stockholders of any railroad com- pany, as part of the earnings, profits, or gains of said compa- nies, shall be subject to and pay a duty of three per centum on Duty, 3 percent, the amount of all such interest, or coupons, or dividends when- ever the same shall be paid; and said railroad companies or rail- road corporations, or any person or persons owning, possessing, or having the care or management of any railroad company or railroad corporation, are hereby authorized and required to deduct and withhold from all payments made to any per- to be deducted son, persons, or party, after the first day of July, as aforesaid, from aii payments on account of any interest, or coupons, or dividends due and Decision No. 76 ; payable as aforesaid, the said duty or sum of three per centum ; P-254- and the duties deducted as aforesaid, and certified by the president or other proper ofiicer of said company or corpora- tion, shall be a receipt and discharge, according to the amount thereof, of said railroad companies or railroad corporations, and the owners, possessors, and agents thereof, on dividends and on bonds or other evidences of their indebtedness, upon which interest or coupons are payable, holden by any person or party whatsoever, and a list or return shall be made and List in Uiirty rendered within thirty days after the time fixed when nf^,^i tver/''''six said interest, or coupoi>s, or dividends become due or pay- commLioner."'^ able, and as often as every six months, to the Commissioner of Internal Revenue, which shall contain a true and faithful acco'jnt of the duties received and chargeable, as aforesaid, 5 60 EXCISE TAX. during the time wlien such duties have accrued or should ac- crue, and remaining unaccounted for ; and there shall be an- Oath. nexed to every such list or return a declaration under oath or affirmation, in manner and form as may be prescribed by p. 158. ' the Commissioner of Internal Revenue, of the president, treasurer, or some proper officer of said railroad company or p. 248. ' railroad corporation, that the same contains a true and faith- Decision No. so • ^^^^ account of the duties so withheld and received during the P- -^•^- time when such duties have accrued or should accrue, and not accounted for, and for any default in the making or ren- dering of such list or return, with the declaration annexed, as aforesaid, the person or persons owning, possessing, or having the care or management of such railroad company or railroad corporation, making such default, shall forfeit, as a Penalty. penalty, the sum of five hundred dollars ; and in case of any In default of list default in making or rendering said list, or of any default in to be assessed. ""^ the payment of the duty, or any part thereof, accruing or which should accrue, the assessment and collection shall be made according to the general provisions of this act. BANKS, TRUST COMPANIES, SAVINGS INSTITU- TIONS, AND INSURANCE COMPANIES. Banks, trust Sec. 82. A fid be it further enacted, That on and after the ea^ngs"'^n8tu"u*^ fii'st day of July, eighteen hundred and sixty-two, there shall ''""*■ be levied, collected, and paid by all banks, trust companies, Amended, and Savings institutions, and by all fire, marine, life, inland, insurance^com- ^^ock, and mutual insurance companies, under whatever style panies. qj. name known or called, of the United States or Territories, Class A. _ ' ^ _ ' specially incorporated or existing under general laws, or which may be hereafter incorporated or exist as aforesaid, On dividends, on all dividends in scrip or money thereafter declared due or Decision N... 14 ; paid to Stockholders, to policy holders, or to depositors, a ^Decis'ion No. C5 ; part of the earnings, profits, or gains of said banks, trus ^'^*^' companies, savings institutions, or insurance companies, and On surplus or on all sums added to their surplus or contingent funds, a contingent funds. -nTTrmii Proviso. duty of three per centum : Provided, That the duties upon the dividends of life insurance companies shall not be deemed due, or to be collected, until such dividends shall be payable by such companies. And said banks, trust companies, savings institutions, and insurance companies are hereby authorized To deduct tax and required to deduct and withhold from all payments made from their pay- ^ x- ' t • j j menis of divi- to any person, persons, or party, on account oi any dividends or sums of money that may be due and payable, as aforesaid, after the first day of July, eighteen hundred and si.xty-two, the said duty of three per centum. And a list or return shall EXCISE TAX. 67 be made and rendered witliin thirty days after the time fixed Lists within so when such dividends or sums of money shall be declared due nlc-ni semi-ycariy and payable, and as often as every six months, to the Com- gioner. missioner of Internal Revenue, which shall contain a true and faithful account of the amount of duties accrued or which should accrue from time to time, as aforesaid, during the time when such duties remain unaccounted for, and there shall be annexed to every such list or return a declaration, undei- oath or affirmation, to be made in form and manner as oath. shall be prescribed by the Commissioner of Internal Revenue, Form No. 6 of the president, or some other proper officer of said bank, trust company, savings institution, or insurance company, re- spectively, that the same contains a true and faithful account of the duties which have accrued or should accrue, and not accounted for, and for any default in the delivery of such list or return, with such declaration annexed, the bank, trust company, savings institution, or insurance company making such default, shall forfeit, as a penalty, the sum of five hun- Penalty, dred dollars. Sec. 83. And be it further enacted^ That any person or persons owning or possessing, or having the care or manage- ment of any railroad company or railroad corporation, bank, truh.t company, savings institution, or insurance company, as heretofore mentioned, required under this act to make and ^o pay duties render any list or return to the Commissioner of Internal statement."*^^""^ Revenue, shall, upon rendering the same, pay to the said Com- missioner of Internal Revenue the amount of the duties due on such list or return, and in default thereof shall forfeit as a penalty the sum of five hundred dollars ; and in case of neglect Penalty. or refusal to make such list or return as aforesaid, or to pay in case of neg- /• 1 ''''^' "*■ refusal, the duties as aforesaid, for the space oi thirty days alter the how assessed, time when said list should have been made and rendered, or when said duties shall have become due and payable, the assessment and collection shall be made according to the gen- eral provisions heretofore prescribed in this act. Sec. 84. And he it further enacted^ That on the first day of October, anno Domini eighteen hundred and sixty-two, and on the first day of each quarter of a year thereafter, theie shall be paid by each insurance company, w hether inland or insurance com- -,, ,.-..,, .. T-i panics, inland or marine, and by each individual or association engaged in the marine. business of insurance from loss or damage by fire, or by the perils of the sea, the duty of one per centum upon the gross Duty upon gross receipts for premiums and assessments by such individual, '''''^^'^*" association, or company during the quarter then preceding ; and like duty shall be paid by the agent of any foreign in- ance.'^*^'"" "'*'^' 6S EXCISE TAX. surance company having an office or doing business within the United States. Sec. 85. And be it further enacted. That on the first day Quarterly re- i r. i /. i i turns of insur- of October next, and on the first day of each quarter there- aiice companies ttti/^ (except life) or after, an account shall be made and rendered to the Commis* *^''° ' sioner of Internal Revenue by all insurance companies, or their agents, or associations or individuals making insurance, except life insurance, including agents of all foreign insurance Form No. 1 ; companies, which shall contain a true and faithful account of ^'^ ' the insurance made, renewed, or continued, or indorsed upon any open policy by said companies, or their agents, or asso- ciations, or individuals during the preceding quarter, setting forth the amount insured, and the gross amount received, and the duties accruing thereon under this act; and there shall be annexed to and delivered with every such quarterly Affidavit. account an affidavit, in the form to be prescribed by the Commissioner of Internal Revenue, made by one of the of- cers of said company or association, or individual, or by the agent in the case of a foreign company, that the statements in said accounts are in all respects just and true ; and such Whentoberen- quarterly accounts shall be rendered to the Commissioner of derod to the Com- ^ •' missioner. Internal Revenue within thirty days after the expiration of the quarter for which they shall be made up, and upon rendering such account, with such affidavit, as aforesaid, thereto annexed, the amount of the duties due by such quar- When to pay. tcrly accounts shall be paid to the Commissioner of Internal Revenue ; and for every default in the delivery of such quar- terly account, with such affidavit annexed thereto, or in the payment of the amount of the duties due by such quarterly account, the company, or agent, or association, or individual Forfeiture, making such default shall forfeit and pay, in addition to such duty, the sum of five thousand dollars. SALARIES OF OFFICERS AND PAYMENT TO PER- SONS IN THE SERVICE OF THE UNITED STATES Amended, ^EC. 86. A7id be it further enctcted, That on and after the .July 17, '62, p. 99. gj,gj^ ^^y ^f August, eighteen hundred and sixty-two, there Instructions, shall be levied, collected, and paid on all salaries of officers, Dec.i,'62;p.2T9. ^^ payments to persons in the civil, military, naval, or other Class A. employment or service of the United States, including sena- tors and representatives and delegates in Congress, when Duty. exceeding the rate of six hundred dollars per annum, a duty of thi-ee per centum on the excess above the said six hundred dollars ; and it shall be the duty of all paymasters, and all dis- bursing officers, under the Government of the United States, EXCISE TAX. 69 or in the employ thereof, when making any payments to offi- cers and persons as aforesaid, or upon settling and adjusting the accounts of such officers and persons, to deduct and with- hold the aforesaid duty of three per centum, and shall, at the p.-^g™ ^"" ^^ ' same time, make a certificate stating the name of the officer or person from whom such deduction was made, and the amount thereof, which shall be transmitted to the office of the Commissioner of Internal Revenue, and entered as part of the internal duties ; and the pay-roll, receipts, or accounts of officers or persons paying such duty, as aforesaid, shall be made to exhibit the fact of such payment. PASSPORTS. Sec. 87. And be it further etiacted, That for every passport passporta. issued from the office of the Secretary of State, after the thirtieth day of Jime, eighteen hundred and sixty-two, there ^'^^ ^' Bhall be paid the sum of three dollars ; which amount may Tax $3. be paid to any Collector appointed under this act, and his re- collector's Re- ceipt therefor shall be forwarded with the application for such *''"^'' passport to the office of the Secretary of State, or any agent Series i., No. 4 ; appointed by him. And the Collectors shall account for aU ^" moneys received for passports in the manner hereinbefore provided, and a like amount shall be paid for every passport issued by any minister or consul of the United States, Avho shall account therefor to the Treasury. ADVERTISEMENTS. Sec. 88, And be it further enacted, That on and after the Amended, first day of August, eighteen hundred and sixty-two, there "^ '' ''-'P- shah be levied, collected, and paid by any person or persons, firm, or company, publishing any newsiiaper, masrazine, re- Publishers to , ^. . .f, 11' c ' pay on gross re- view, or other literarv, scientific, or news publication, issued ceipts for adver- . T ,1 ^ " . r. 11 T . tisementa. periodically, on the gross receipts for all advertisements, or all matters for the insertion of which in said newspaper or other publication, as aforesaid, or in extras, supplements, sheets or fly leaves accompanying the same, pay is required or received, a duty of three per centum ; and the person or Duty, persons, firm or company, owning, possessing, or having the rt T 1 Class A. care or management of any and every such newspaper or other publication, as aforesaid, shall make a hst or return Quarterly re- i 1 • I . ^ . • t . . turns to Assistant quarterly, commencing as heretofore mentioned, containing Assessor. the gross amount of receipts as aforesaid, and the amount of duties which have accrued thereon, and render the same to p. 163. the Assistant Assessor of the respective districts where such newspaper, magazine, review, or other literary or news pub- 70 EXCISE TAX. Pay duties. In case of neg- lect or refusal, tfie Assistant Assess- or to estimate. Penalty. Penalty for fraud or evasion. Tax may be a.l- ded to fixed pri- Receipts to the amount of $1,000 exempt. Newspapers eir- ■ulating not over «<) thousand, ex- p. 227. lication is or may be published, which list or return shall have annexed a declaration, under oath or affirmation, to be made according to the manner and form which may be from time to time prescribed by the Commissioner of Internal Revenue, of the owner, possessor, or person having the care or manage- ment of such newspaper, magazine, review, or other publicar tion, as aforesaid, that the same is true and correct, and shall also, quarterly, and at the time of making said list or return, pay to the Collector or Deputy Collector of the district, as aforesaid, the full amount of said duties ; and in case of neg- lect or refusal to comply with any of the provisions contained in this section, or to make and render said list or return, as aforesaid, for the space of thirty days after the time when said list or return ought to have been made, as aforesaid, the Assistant Assessor of the respective districts shall proceed to estimate the duties, as heretofore provided in other cases of delinquency ; and in case of neglect or refusal to pay the duties, as aforesaid, for the space of thirty days after said duties become due and payable, said owner, possessor, or per- son or persons having the care or management of said news- papers or publications, as aforesaid, shall pay, in addition thereto, a penalty of five per centum on the amount due : and in case of fraud or evasion, whereby the revenue is attempted to be defrauded, or the duty withheld, said owners, possessors, or person or persons having the care or man;igement of said newspapers or other publications, as aforesaid, shall forfeit and pay a penalty of five hundred dollars for each otFense, or for any sum fraudulently unaccounted for ; and all provisions in this act in relation to liens, assessments, and collection, not incompatible herewith, shall apply to this section and the objects herein embraced : Provided, That in all cases where the rate or price of advertising is fixed by any law of the United States, State, or Territory, it shall be lawful for the company, person, or persons, publishing said advertisements, to add the duty or tax imposed by this act to the price of said advertisements, any law, as aforesaid, to the contrary notwithstanding : Provided, further, That the receipts for advertisements to the amount of one thousand dollars, by any person or persons, firm, or company, publishing any news- paper, magazine, review, or other literary, scientific, news publication, issued periodically, shall be exempt from duty : A?)d provided, furthe?'. That all newspapers whose circulation does not exceed two thousand copies shall be exempted from all taxes for advertisements. EXCISE TAX. 71 INCOME DUTY. Sec. 89. And be it further e^iacted, That for the purpose of modifying and re-enacting, as hereinafter provided, so much of an act, entitled " An act to provide increased rev- Act Ang. 6, '6i, enue from imports to pay interest on the public debt, and for tfons^g', so, 61* other purposes," approved fifth of August, eighteen hundred and sixty-one, as relates to income tax ; that is to say, sec- tions forty-nine, fifty (except so much thereof as relates to the selection and appointment of depositaries), and fifty-one, be, and the same are hereby, repealed. Sec. 90. Atid he it further enacted., That there shall be Upon the annual levied, collected, and paid annually, upon the annual gains, meome'^'^f ^resi- profits, or income of every person residing in the United '^»'« of '*>« u. s. States, whether derived from any kind of property, rents, in- terest, dividends, salaries, or from any profession, trade, em- Amended, ' ' . . , . , TT • -. o Mar. 3, '63 ; p. 119 ploymetit, or vocation carried on m the United fetates, or elsewhere, or from any other source whatever, except as here- inafter mentioned, if such annual gains, profits, or income ex- ceed the sum of six hundred dollars, and do not exceed the andTof "^ceed- sum of ten thousand dollars, a duty of three per centum on the *°s $io,ooo. amount of such annual gains, profits, or income over and above Duty, three per the said sum of six hundred dollars ; if said income exceeds aboleTeoo™'""" the sum of ten thousand dollars, a duty of five per centum Exceed'g $io,ooo, . , , , -, Ave per cent upon the amount thereof exceeding six hundred dollars ; and above *6oo. upon the annual gains, profits, or income, rents, and dividends accruing upon any property, securities, and stocks owned in abroadTnffnotTK the United States by any citizen of the United States residing employ of i^ s.. '' _ •' _ ^ » upon any prop- abroad, except as hereinafter mentioned, and not in the em- erty in u. s. ployment of tbe Government of the United States, there shall ^q/^^p" *'''"'• be levied, collected, and paid a duty of five per centum. Sec. 91. And be it furtJier enacted., That in estimating said How estimated. annual gains, profits, or income, whether subject to a duty, as provided in this act, of three per centum, or of five per centum, all other national, State, and local taxes, lawfully assessed upon Taxes lawfully assessed to be de- the property or other sources of income of any person as afore- ducted. said, from which said annual gains, profits, or income of such person is or should be derived, shall be first deducted from the gains, profits, or income of the person or persons who ac- tually pay the same, whether owner or tenant, and all gains, profits, or income derived from salaries of officers, or pay- income from ■i ' ..... 1 1 . sources which ments to persons in the civil, military, naval, or other service have been assess- . . , ,. . T ed and have paid of the T nited States, including senators, representatives, and to be deducted. delegates in Congress, above six hundred dollars, or derived ^lar v68,^p.'iio from interest or dividends on stock, capital, or deposits in any Regulations, p. 72 EXCISE TAX. bank, trust company, or savings institution, insurance, gas, bridge, express, telegraph, steamboat, ferry-boat, or railroad company, or corporation, or on any bonds, or other evidences of indebtedness of any railroad company or other corporation, which shall have been assessed and paid by said banks, trust companies, savings institutions, insurance, gas, bridge, tele- graph, steamboat, ferry-boat, express, or railroad companies, Amended, as aforesaid, or derived from advertisements, or on any arti- cles manufactured, upon which specific, stamp, or ad valorem duties shall have been directly assessed or paid, shall also be de- ducted ; and the duty herein provided for shall be assessed Upon what time and Collected upon the income for the year ending the thirty- lo be assessed. «-.^, t \ • r- ^ • -i When to be levied fii'st day of December next precedmg the time for levymg and and collected. collecting Said duty, that is to say, on the first day of May, eighteen hundred and sixty-three, and in each year thereafter : Proviso. JProvided, That upon such portion of said gains, profits, or in- come, whether subject to a duty as provided in this act of three per centum or five per centum, which shall be derived From interest up- from interest upon notes, bonds, or other securities of the duty not'oTe'l-'one United States, there shaU be levied, collected, and paid a duty ""m ^ ''"'^ ^"""^ '^ot exceeding one and one half of one per centum, anything in this act to the contrary notwithstanding. Sec. 92. And be it further enacted, That the duties on in- befoVe'junesoih. comcs herein imposed shall be due and payable on or before Ante, p. ic the thirtieth day of June, in the year eighteen hundred and sixty-three, and in each year thereafter until and including the year eighteen hundred and sixty-six, and no longer ; and to any sum or suras annually due and unpaid for thirty days after the thirtieth of June, as aforesaid, and for ten days after demand thereof by the Collector, there shall be le\ied in addition thereto, the sum of five per centum on the amount nauy '^''for "^ dutics unpaid, as a penalty, except from the estates of de- Eon-pajment. ceased and insolvent persons ; and if any person or persons, or party, liable to pay such duty, shall neglect or refuse to pay the same, the amount due shall be a lieu in favor of the Uniied Tax, with inter- States from the time it was so due until paid, with the inter- est, penalties, and , . -, , • T T • xT- i cosUi, a lien. est, penalties, and costs that may accrue in addition thereto, upon all the property, and rights to property, stocks, securi- ties, and debts of every description from which the income upon which said duty is assessed or levied shall have accrued or may or should accrue ; and in default of the payment of said duty for the space of thirty days, after the same shall have become due, and be demanded, as aforesaid, said lien may be enforced by distraint upon such property, rights to property, stocks, securities, and evidences of debt, by whom- iI.,No.5 p. 145, 150. EXCISE TAX. ^8 soever holden ; and for this purpose the Commissioner of In- commissioner to lernal Revenue, upon the certiticute of the Collector or Deputy j-'^a \oyT"(iTt Collector that said duty is due and unpaid for the space of '*"" '^'''^'^' ""^''="' ten days after notice duly given of the le\y of such duty, shall issue a warrant, in form and manner to be prescribed by said Commissioner of Internal Revenue, under the directions of the Secretary of the Treasury, and by virtue of such warrant there may be levied on such property, rights to property, stocks, securities, and evidences of debt, a further sum, to be Furtiier sum. fixed and stated in such warrant, over and above the said an- nual duty, interest, and penalty for non-payment, sufficient for the fees and expenses of such levy. And in all cases of sale, as aforesaid, the certificate of such sale by the Collector or Certificate of sale. Deputy Collector of the sale, shall give title to the purchaser, ttTorUy.'etc!' of all right, title, and interest of such delinquent in and to such property, Avhether the property be real or personal ; and where the subject of sale shall be stocks, the certificate of said sale shall be lawful authority and notice to the proper corporation, company, or association, to record the same on the books or records, in the same manner as if transferred or assigned by the person or party holding the same, to issue new certificates of stock therefor in lieu of any original or prior certificates, which shall be void whether canceled or not ; and said cer- tificates of sale of the Collector or Deputy Collector, where the subject of sale shall be securities or other evidences of debt, shall be good and valid receipts to the person or party holding the same, as against any person or persons, or other parly holding, or claiming to hold, possession of such securi- ties or other evidences of debt. Skc. 93. A?id be it further enacted, That it shall be the duty ah persons of of all persons of lawful age, and aU guardians and trustees, !aS"ind'iSe; whether such trustees are so by virtue of their ofiice as ex- t^ ^aiie rei-iirn- ecutors, administrators, or other fiduciary cajjacity, to make return in the list or schedule, as provided in this act, to the porm No. 24; proper officer of internal revenue, of the amount of his or her P' ^^®" income, or the income of such minors or persons as may be p. lea'""^"'^^' held in trust as aforesaid, according to the requirements here- ^g^*'^"'''""'^*' p- inbefore stated, and in case of neglect or refusal to make such ^27^^'^°'^' return, the Assessor or Assistant Assessor shall assess the Assessors to as. amount of his or her income, and proceed thereafter to col- ntfgiect and* re- lect the duty thereon in the same manner as is provided for in ^"*^^" other cases of neglect and refusal to furnish lists or schedules „ ^^^,^^^^'„., ^ , , _ Mar. 3, '63 ; p. 111. in the general provisions of this act, where not otherwise in- compatible, and the Assistant Assessor may increase the May increase th« amount of the list or return, or of any party making such re- der-staied. sessed elsewhere. pp. 300-1. 74 EXCISE TAX. turn, if he shall be satisfied that the same is under-stated : Fro- Proviso vided, That any party, in his or her own behalf, or as guardian or trustee, as aforesaid, shall be permitted to declare, under Oatb of party, o^tli or affirmation, the form and manner of Avhich shall be uT to'be not pos- prescribed by the Commissioner of Internal Revenue, that he sessed of an in- qj. ^.j^g -^^.jg jjq^ posscsscd of an income of six hundred dollars, come 01 •folio ; or ^ ' to have been as- liable to be asscsscd accordiug to the provisions of this act, or that he or she has been assessed elsewhere and the same year for an income duty, under authority of the United States, and shall thereupon be exempt from an income duty ; or, if the list or return of any party shall have been increased by the Assistant Assessor, in manner as aforesaid, he or she may be permitted to declare, as aforesaid, the amount of his or her an- nual income, or the amount held in trust, as aforesaid, Hable to be assessed, as aforesaid, and the same so declared shall be received as the sum upon which duties are to be assessed and collected. STAMP DUTIES. stamp duties on Sec. 94. And he it further enacted, That on and after the 1862.'*"^'^'^ *'' ' first day of October, eighteen hundred and sixty -two, there shall be levied, collected, and paid, for and in respect of the several instruments, matters, and things mentioned, and de- scheduie B,p. 81. scribed in the schedule (marked B) hereunto annexed, or for or in respect of the vellum, parchment, or paper upon which such 291. " ' instruments, matters, or things, or any of them, shaU be writ- ten or printed, by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several duties or sums of money set down in figures against the same, respect- ively, or otherwise specified or set forth in the said schedule. Penalty for not Sec. 95. And he it further enacted. That if any person or "*'' Ame^ed persons shall make, sign, or issue, or cause to be made, signed, July 14, '62 ;' p. q,. issued, any instrument, document, or paper of any kind or * Amended, description Avhatsoever, without the same being duly stamped Dec. 25, '62 ; p. ^^^ denoting the duty hereby imposed thereon, or without having thereupon an adhesive stamp to denote said duty, such person or persons shall incur a penalty of fifty dollars. Decision No. 75 ; '"^"^l such instrument, document, or paper, as aforesaid, shall P- be deemed invaUd and of no eflfect. Amended ^^^- ^^' ^^^ ^^ ^^ further enacted. That no stamp appro- Dec. 25, 62; p. priated to denote the duty charged on any particular instru- ment, and bearing the name of such instrument on the face Decision No. 75 ; thereof, shall be used for denoting any other duty of the same ^' ' amount, or if so used the same shall be of no avail. EXCISE TAX. "75 Sec. 97. And be it further enacted^ That no vellum, parch- ment, or j^nper, bearing a stamp appropriated by name to any particular instrument, shall be used for any other j^urpose, or ii' so used the same shall be of no avail. Sec. 98. And he it further enacted. That if anv person shall Forcing or coun y. n • , ^ " T terfeitiiig auy lorge or counterieit, or cause or procure to be forged or coun- stamp or die. terfeited, any stamp or die, or any part of any stamp or die, which shall have been provided, made, or used, in pursuance of this act, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the im- impression, pression, or any part of the impression, of any such stamp or die, as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, or paper, with any such forged or counterfeited stamp or die, or part of any stamp or die, as aforesaid, Avith intent to defraud the United States of any of the duties hereby imposed, or any part thereof, or if any per- son shall utter, or sell, or expose to sale, any vellum, parch- utter, sen, &c ment, or paper, article, or thing, having thereupon the im- pression of any such counterfeited stamp or die, or any part of any stamp or die, or any such forged, counterfeited, or resem- bled impression, or part of impression, as aforesaid, knowing the same respectively to be forged, counterfeited, or resem- bled ; or if any person shall knowingly use any stamp or die Knowingly use which shall have been so provided, made, or used, as aforesaid, ft^and'-'or'fraudu- with intent to defraud the United States ; or if any person shall o'r"get off'thJ^m. fraudulently cut, tear, or get off, or cause or procure to be cut, P""*^"*'""- torn, or got off, the impression of any stamp or die which shall have been provided, made, or used in pursuance of this act, from any vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the duties here- by imposed, then, and in every such case, every person so offending, and every person knowingly and willfully aiding, abetting, or assisting in committing any such offense, as afore- said, shall be deemed guilty of felony, and shall, on convic- peiony. tion thereof, forfeit the said counterfeit stamps and the articles Forfeiture. upon which they are placed, and be punished by fine not exceedino; one thousand dollars, and by imprisonment and Fine and impris- '^ ,. V. onmeiil. confinement to hard labor not exceeding five years. Sec. 99. And he it further enacted, That in any and all . The person agix- •Z ' •' _ ing a slamp to cases where an adhesive stamp shall be used for denoting any write thereon his ^ . . initials and the duty imposed by this act, except as hereinafter provided, the date, person using or afiixing the same shall write thereupon the initials of his name, and the date upon which the same shall be attached or used, so that the same may not again be used. 76 EXCISE TAX. Decision No. 75; And if any person shall fraudulently make use of an adhesive P"^^ stamp to denote any duty imposed by this act, without so Fraudulent neg- effectually Canceling and obliterating such stamp, except as Forfeiture. before mentioned, he, she, or they shall forfeit the sum of Proviso. fifty dollars : Provided, nevertheless, That any proprietor or Proprietors of proprietors of proprietary articles, or articles subject to stamp cie^^yS^Sched: duty Under Schedule C of this act, shaU have the privilege of separate uL^'&c! fumishing, without expense to the United States, in suitable form, to be approved by the Commissioner of Internal Reve- ^^;"p."282'.'^'''^' nue, his or their own dies or designs for stamps to be used thereon, to be retained in the possession of the Commissioner of Internal Revenue, for his or their separate use, which shall not be duplicated to any other person. That in all cases where such stamp is used, instead of his or their writing his or their initials and the date thereon, the said stamp shall be How affixed, so affixed on the box, bottle, or package, that in opening the and destroyed. ^^^^^^^ ^y. ^sing the couteuts thereof, the said stamp shall be effectually destroyed ; and in default thereof shaU be liable Penalty for de- to the Same penalty imposed for neglect to affix said stamp as ^'""'" hereinbefore prescribed in this act. Any person who shall Fraudulently us- fraudulently obtain or use any of the aforesaid stamps or de- '"Forging, coun- sigus thcrcfor, and any person forging, or counterfeiting, or tcrfeitmg.etc. ^.^^^gi^g or procuring the forging or counterfeiting any repre- sentation, likeness, similitude, or colorable imitation of the said last-mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, preparations, or articles, or those designed for similar objects or purposes, shall have knowingly or fraudulently in his, her, or their possession any such forged. Counterfeited likeness, similitude, or colorable imitation of the said last-mentioned Misdemeanor, stamp, shall be deemed guilty of a misdemeanor, and, upon Amended couviction thereof, shall be subject to all the penalties, fines, Mar. 3, '63; p.m. ^nd forfeitures prescribed in section ninety-three of this act. Sec. 100. And he it further enacted, That if any person For making, is- *' . tL ^ suing, accepting, or persons shall make, sign, or issue, or cause to be made, or paying bill, ^ . , , „ . v draft, ordt-r, or signed, or issucd, or shall accept or pay, or cause to be ac- noie for money, °, .-..tt. t^-u i. ^ „ without being cepted or paid, with design to evade the payment ot any stamped. stamp duty, any bill of exchange, draft, or order, or promis- sory note for the payment of money, liable to any of the duties imposed by this act, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the duty hereby charged thereon, he, she, or they shall, for EXCISE TAX. 7? every such bill, draft, order, or note, forfeit the sum of two Forfeiture. hundred dollars. Sec. 101. And he it further enacted, That the acceptor or The acceptor of acceptors of any bill of exchange or order for the payment of chlmfe ^o' \ump any sura of money drawn, or purporting to be drawn, in any ^ng or 'accepting!* foreign country, but payable in the United States, shall, be- fore paying or accepting the same, place thereupon a stamp, indicating the duty upon the same, as the law requires for inland bills of exchange, or promissory notes ; and no bill of No bill to be ~ ' ^ _ . paid or negotiated exchanofe shall be paid or negotiated without such stamp ; without having a ® ^ ° . stamp. and if any person shall pay or negotiate, or offer m payment, or receive or take in payment, any such draft or order, the person or persons so offending shall forfeit the sum of one Forfeiture. hundred dollars. Sec. 102. And he it further enacted. That the Commis- commisMonerto " 1 • 1 ^ ^ • -I "'"" s'iinips to per- sioner of Internal Kevenue be, and is hereby, authorized to sonsathisdiscre- sell to and supply Collectors, Deputy Collectors, Postmas- ters, stationers, or any other persons, at his discretion, with adhesive stamps or stamped paper, vellum, or parchment, as Mar^v^3tp!'i2i. herein provided for, upon the payment, at the time of deliv- ery, of the amount of duties said stamps, stamped paper, vel- lum, or parchment, so sold or supplied, represent, and may thereupon allow and deduct from the aggregate amount of jg^^^g'***^"' such stamps, as aforesaid, the sum of not exceeding five per 2si. centum as commission to the Collectors, Postmasters, sta- ^rcha^ers'*'" '" tioners, or other purchasers ; but the cost of any paper, vel- lum, or parchment shall be added to the amount, after de- ducting the allowance of per centum, as aforesaid : Provided, Proviso. That no commission shall be allowed on any sum or sums so sold or supplied of less amount than fifty dollars : And pro- vided, further. That any proprietor or proprietors of articles Proviso, named in Schedule C, who shall furnish his or their own die Private dies foi . . proprietary arti or design for stamps, to be used especially for his or their cies. own proprietary articles, shall be allowed the following dis- count, namely : on amounts purchased at one time of not less Diaconnts on. than fifty nor more than five hundred dollars, five per centum ; on amounts over five hundred dollars, ten per centum. The Commissioner of Internal Revenue may from time to time make regulations for the allowance of such of the stamps issued under the provisions of this act as may have been spoiled or rendered useless or unfit for the purpose intended. Spoiled or nse or for Avhich the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been paid on error, or remitted ; and such allowance shall be made either 78 EXCISE TAX. hj giving other stamps in lieu of the stamps so allowed for, or by repaying the amount or value, after deducting therefrom, in case of repayment, the sum of five per centum to the owner thereof. Commissioner Sec. 103. Atid be it further enacted, That it shall be lawful mentsndtchTrgel ^o^* ^iiy persou to present to the Commissioner of Internal able with duty. Revenue any instrument, and require his opinion whether or not the same is chargeable with any duty ; and if the said Commissioner shall be of opinion that such instrument is not chargeable with any stamp duty, it shall be lawful for him, and he is hereby required, to impress thereon a particular stamp, to be provided for that purpose, with such word or words or device thereon as he shall judge proper, which shall signify and denote that such instrument is not chargeable with any stamp duty ; and every such instrument upon which the said stamp shall be impressed shall be deemed to be not so chargeable, and shall be received in evidence in all courts of law or equity, notwithstanding any objections made to the same, as being chargeable with stamp duty, and not stamped to denote the same. Teietraph com- ^'^^- ^^^' -^'^^ ^^ it further enacted. That on and after the panies not t.. re- ^.^^^ q^ which this act shall take effect, no telegraph com- ceive messages ' o i witiiout stamp. pany or its agent or employee shall receive from any person, or transmit to any person any dispatch or message without Decision No. 75 ; an adhesive stamp denoting the duty imposed by this act P'^''^* being affixed to a copy thereof, or having the same stamped Penalty. thereupon, and in default thereof shall incur a penalty of ten Proviso. dollars : Provided, That only one stamp shall be required, whether sent through one or more companies. Express compa- Sec. 105. And he it further enacted, That on and after pLckag 's^'^^i'th! the date on which this act shall take effect, no express com- fetamped" recent! V^^^Y ^r its agent or employee shall receive for transporta- th reon "^ ^'""^^ ^iou from any person any bale, bundle, box, article, or package of any description, without either delivering to the con- Kcpeaied, signor thereof a printed receipt, having stamped or affixed ntl'nk}^^'' ^^' thereon a stamp denoting the duty imposed by this act, or without affixing thereto an adhesive stamp or stamps de- noting such duty, and in default thereof shall incur a penalty Proviso. of tea dollars : Provided, That but one stamped receipt or stamp shall be required for each shipment from one party to another party at the same time, whether such ship- < Proviso. ment consists of one or more packages : And provided. No stamp re- also, That no stamped receipts or stamp shall be required er"ime,it'^^''b^x"''^ fof any bale, bundle, box, article, or package transported ®"=- for the Government, nor for such bales, bundles, boxes, or EXCISE TAX. 79 packages as are transported by such companies without charge thereon. Sec. 106. Afid be it further enacted. That all the provisions The provisions of this act relating to dies, stamps, adhesive stamps, and stamp and'sii^mps to^'iJi! duties shall extend to and include (except where manifestly fn^scueduie'^a '*'"* inapplicable) all the articles or objects enumerated in Schedule pp. gr-g. marked C, subject to stamp duties, and apply to the provi- sions in relation thereto. Sec. 107. And he it further enacted, That on and after the penalty for re- first day of August, eighteen hundred and sixty-two, no per- ™c.!fof consum^pl son or persons, firms, companies, or corporations, shall make, oul's^^^p*^ ^"''' prepare, and sell, or remove for consumption or sale, drugs, medicines, preparations, compositions, articles, or things, in- juijuT/ciffp.'ios. eluding perfumery, cosmetics, and playing cards, upon which Decision No. 9T ; a duty is imposed by this act, as enumerated and mentioned P- 2®^* in Schedule C, without affixing thereto an adhesive stamp or label denoting the duty before mentioned, and in default thereof shall incur a penalty of ten dollars : Provided, That Proviso, nothing in this act contained shall apply to any uncompounded medicinal drug or chemical, nor to any medicine compounded according to the United States or other national pharmaco- poeia, nor of which the full and proper formula is published in either of the dispensatories, formularies, or text-books in common use among physicians and apothecaries, including homeopathic and eclectic, or in any pharmaceutical journal now used by any incorporated college of pharmacy, and not sold or offered for sale, or advertised under any other name, form, or guise than that under which they may be severally denominated and laid down in said pharmacopoeias, dispensa- tories, text-books, or journals, as aforesaid, nor to medicines sold to or for the use of any person, which may be mixed and compounded specially for said persons, according to the written recipe or prescription of any physician or surgeon. Sec. 108. And be it farther enacted. That every manufac- Manufacturer or turer or maker of any of the articles for sale mentioned in movestamps'trom Schedule C, after the same shall have been so made, and the s"ii"dui"'J^''*^ '"^ particulars hereinbefore required as to stamps have been com- plied with, who shall take off, remove, or detach, or cause, or permit, or suffer to be taken off, or removed or detached, any stamp, or who shall use any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or co^■er, with such stamp when fii-st used, with the intent to evade the stamp duties, shall for every such article, respect- ively, in respect of which any such offense shall be committed, 80 EXCISE TAX. Penalty. be subject to a penalty of fifty dollars, to be recovered, to- Forfeiture. gether with the costs thereupon accruing, and every such article or commodity, as aforesaid, shall also be forfeited. Articles men- Sec. 109. Atid be it further enacted, That every maker or uiT not^to'^be manufacturer of any of the articles or commodities mentioned wi'thout stampy*"^ in Schedule C, as aforesaid, Avho shall sell, send out, remove, or deliver any article or commodity, manufactured as afore- Mar.3/6";p-i2T. said, before the duty thereon shall have been fully paid, by affixing thereon the proper stamp, as in this act provided, or Nor concealed, who shall hide or conceal, or cause to be hidden or concealed, wUh""mteiit'^"io or who shall remove or convey away, or deposit, or cause to evade duty. -^^ removed or conveyed away from or deposited in any place, any such article or commodity, to evade the duty chargeable thereon, or any part thereof, shall be subject to a penalty of Penalty and for- one hundred dollars, together with the forfeiture of any such ^'^Proviso. article or commodity : Provided, That medicines, preparations, compositions, perfumery, and cosmetics, upon which stamp Articles intend- duties are I'equired by this act, may, when intended for ex- may 11^301(1 o?rL portation, be manufactured and sold, or removed, without m.,ved without j^j^^ing Stamps affixed thereto, and without being charged Regulations, p. with duty, as aforesaid ; and every manufacturer or maker of ^^'^- any article, as aforesaid, intended for exportation, shall give such bonds and be subject to such rules and regulations to 1^°- -^ N^ ini protect the revenue against fraud as may be from time to p- 2T". time prescribed by the Secretary of the Treasury. Forms, p. 212. ^ ^ -, v . , , rr,i ^ Manufacueis Sec. 110. And oe tt further enacted, ihat every manutac- d°c'i!rraiiuT'''''iu turer or maker of any of the articles or commodities, as writing. aforesaid, or his chief workman, agent, or superintendent, Form No. 34 ; shall at the end of each and every month make and sign a P" ^'^- declaration in writing that no such article or commodity, as Decision No. 9T; aforesaid, has, durhig such preceding month, or time when the last declaration was made, been removed, carried, or sent, or caused, or suffered, or known to have been removed, car- ried, or sent from the premises of such manufacturer or maker, other than such as have been duly taken account of and charged with the stamp duty, on pain of such manufac- Forfeiture for turer or maker forfeiting for every refusal or neglect to make reusa ornegtct. ^^^^^ declaration one hundred dollars; and if any such manu- facturer or maker, or bis chief workman, agent, or superin- Forfeiture for tendent, shall make any false or untrue declaration, such decfara'tLu!'"''"^ manufacturer or maker, or chief workman, agent, or super- intendent, making the same, shall forfeit five hundred dollars. EXCISE TAX. 81 SCHEDULE B. STAMP DUTIES. Agreement or contract, other than tliose speci- fied in this schedule ; any appraisement of value or damage, or for any other purpose ; for every sheet or piece of paper upon which either of the same shall be written, five cents Bank check, draft, or order for the payment of any sum of money exceeding twenty dollars, drawn upon any bank, trust company, or any person or persons, companies, or corporations at sight or on demand, two cents Bill of exchange (inland), draft, or order for the payment of any sum of money exceeding twenty and not exceeding one hundred dollars, other- wise than at sight or on demand, or any prom- issory note except bank notes issued for circu- lation, for a sum exceeding twenty and not exceeding one hundred dollars, five cents Exceeding one hundred dollars and not exceeding two hundred dollars, ten cents Exceeding two hundred dollars and not exceeding three hundred and fifty dollars, fifteen cents . . . Exceeding three hundred and fifty dollars and not exceeding five hundred dollars, twenty cents . . Exceeding five hundred dollars and not exceeding seven hundred and fifty dollars, thirty cents. . . Exceeding seven hundred and fifty dollars and not exceeding one thousand dollars, forty cents. . . . Exceeding one thousand dollars and not exceeding fifteen hundred dollars, sixty cents Exceeding fifteen hundred dollars and not exceeding twenty-five hundred dollars, one dollar Exceeding twenty-five hundred dollars and not ex- ceeding five thousand dollars, one dollar and fifty cents And for every twenty-five hundred dollars, or part of twenty -five hundred dollars in excess of five thousand dollars, one dollar Bill of exchange (foreign) or letter of credit, drawn in but payable out of the United States, if drawn singly, or otherwise than in a set of three or Dutt/. DoUs. cts. Agroement. Appraisement of Decision No. 28 ; p. 228. Bank cliecks, draft, or order for money exceeding $20. Bill of exchange (inland), draft, or- der, or promis- sory note exceed- ing $20, etc. Amended, Mar. 3,'e3 ; p. 114 10 15 20 30 40 60 1 00 1 50 1 00 Bill of exchange (foreign). 82 EXCISE TAX, Dxiiy. Dolls, eta. more, according to the custom of merchants and bankers, shall pay the same rates of duty as in- land bills of exchange or promissory notes — If drawn in sets of three or more : For every bill of each set, where the sum made payable shall not exceed one hundred and fifty dollars, or the equivalent thereof, in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, three cents 3 Above one hundred and fifty dollars and not above two hundred and fifty dollars, five cents 5 Above two hundred and fifty dollars and not above five hundred dollars, ten cents 10 Above five hundred dollars and not above a thou- sand dollars, fifteen cents 15 Above one thousand dollars and not above one thou- sand five hundred dollars, twenty cents 20 Above one thousand five hundred dollars and not above two thousand two hundred and fifty dol- lars, thirty cents 30 Above two thousand two hundred and fifty dollars and not above three thousand five hundred dol- lars, fifty cents 50 Above three thousand five hundred dollars and not above five thousand dollars, seventy cents VO Above five thousand dollars and not above seven thousand five hundred dollars, one dollar 1 00 And for every two thousand five hundred dollars, or part thereof, in excess of seven thousand five hundred dollars, thirty cents 30 Biiiofiadiug. Bill of Lading or receipt (other than charter-party), for any goods, merchandise, or effects to be ex- ported from a port or place in the United States to any foreign port or place 10 Express. ExPEESS. — For cvcry receipt or stamp issued, or is- Maf1'''&3'^'''n6. ^"®^^ ^^y ^"^^ express company, or carrier, or per- son whose occupation it is to act as such, for all Derision No. 28; boxes, balcs, packages, articles, or bundles, for P- 22^- the transportation of which such company, car- rier, or person shall receive a compensation of not over twenty-five cents, one cent 1 When such compensation exceeds the sum of twenty- five cents, and not over one dollar, two cents. . 3 EXCISE TAX. 83 When one or more packages are sent to the same ad- dress, at the same time, and the compensation therefor exceeds one dollar, five cents BoxD. — For indemnifying any person who shall have become bound or engaged as surety for the pay- ment of any sum of money, or for the due execu- tion or performance of the duties of any office, and to account for money received by virtue thereof, fifty cents BoxD of any description other than such as may be required in legal proceedings, and such as are not otherwise charged in this schedule, twenty- five cents Cektificate of stock in any incorporated company, twenty-five cents Certificate of profits, or any certificate or memo- randum showing an interest in the property or accumulations of any incorporated company, if for a sum not less tlian ten dollars and not ex- ceeding fifty dollars, ten cents For a sum exceedmg fifty dollars, twenty-five cents Certificate. — Any certificate of damage, or other- wise, and all other certificates or documents issued by any port w^arden, marine surveyor, or other person acting as such, twenty-five cents. 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 one hundred dollars, two cen^ For a sum exceeding one hundred dollars, five cents. Certificate of any other description than those specified, ten cents Charter-party. — Contract or agreement for the charter of any ship or vessel, or steamer, or any letter, memorandum, or other writing between the captain, master, or owner, or person acting as agent of any ship or vessel, or steamer, and any other person or persons for or relating to the charter of such sliip or vessel, or steamer, if the registered tonnage of such ship or vessel, or steamer, does not exceed three hundred tons, three dollars Duty. Dolls, cts. 50 25 Cfrtiflcate of CortificaJe ot profits, or memo- randum of an in- terest. 10 25 25 Certiflcate of damage, of port warden, marine surveyor, etc. Certiflcate of de- posit. 5 Amended, Mar. 8, '63 ; p. 114. 10 Charter-party. Amended, Mar. 3, '63; p.] 3 GO Decision No. 75 p. 252. 84 EXCISE TAX. Didy. Dolls, eta. Exceeding three hundred tons and not exceeding six hundred tons, five dollars 5 00 Exceeding six hundred tons, ten dollars 10 00 Contract of CONTRACT. — Broker's note, or memorandiun of sale of any goods or merchandise, stocks, bonds, ex- See p. 113 ; sec. 4. change, notcs of hand, real estate, or property of any kind or description issued by brokers or l^ersons acting as such, ten cents 10 Conveyance of CONVEYANCE. — Deed, instrument, or writing, where- real estate. ' ' i i j by any lands, tenements, or other realty sold shall be granted, assigned, transferred, or other- Avise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons by his, her, or their direction, when the considera- tion or value exceeds one hundred dollars and does not exceed five hundred dollars, fifty cents. 50 When the consideration exceeds five hundred dollars and does not exceed one thousand dollars, one doUar 1 00 Exceeding one thousand dollars and not exceeding two thousand five hundred dollars, two dollars. 2 00 Exceeding two thousand five thousand dollars and not exceeding five thousand dollars, five dollars, 5 00 Exceeding five tliousand dollars and not exceeding ten thousand dollars, ten dollars 10 00 Exceeding ten thousand dollars and not exceeding twenty thousand dollars, twenty dollars 20 00 Amended, And for cvcry additional ten thousand dollars, or " *'^' ' ** '^' ■ fractiona,! part thereof, in excess of twenty thou- sand dollars, twenty dollars 20 00 Dispatch (tele- Dlspatch, TELEGRAPHIC. — Any dispatch or mcssage^ ^"^"^ ^^' the charge for which for the first ten words p^isT"^" ^ "' ' does not exceed twenty cents, one cent 1 When the charge for the first ten words exceeds twenty cents, three cents 3 Entry of goods. Entry of any goods, wares, or merchandise at any custom-house, either for consumption or ware- housing, not exceeding one hundred dollars in value, twenty-five cents 25 Exceeding one hundred dollars and not exceeding five hundred dollars in value, fifty cents 50 Exceeding five hundred dollars in value, one dollar. 1 00 Entry for the withdrawal of any goods or merchan- dise from bonded warehouse, fifty cents 50 EXCISE TAX. 8» IxsuRANCE (life). — Policy of insurance, or other in- strument by Avhatever name the same shall be called, whereby any insurance shall be made upon any Kfe or lives — When the amount insured shall not exceed one thou- sand dollars, tAventy-five cents Exceeding one thousand and not exceeding live thousand dollars, fifty cents Exceeding five thousand dollars, one dollar IxsuKANCE (makixe, ixlaxd, AND fire). — Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description, whether against perils by the sea or by fire, or other peril of any kind, made by any insurance company, or its agents, or by any other company or person, twenty-five cents Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or por- tion thereof — If for a period of time not exceeding three years, fifty cents If for a period exceeding three years, one dollar. . . . Manifest for custom house entry or clearance of the cargo of any ship, vessel, or steamer for a for- eign port — If the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, one dollar Exceeding three hundred tons, and not exceeding six hundred tons, three dollars Exceeding six hundred tons, five dollars Mortgage of lands, estate, or property, real or per- sonal, heritable or movable whatsoever, where the same shall 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 forborne to be paid, being payable ; also any conveyance of any lands, estate, or property whatsoever, in trust to be sold or otherwise converted into money, Avhich shall be intended only as security, and shall ])e redeem- able before the sale or other disposal thereof, Duty. Dolls, cts. 25 50 1 00 Insurance, life policy. Decision Is'o. 35 ; p. 830. Insurance, ma- rine, inland, and fire. Decision No. 29 ; p. '22?. Amended, Mar. 3, '63 ; p. 115 25 60 1 00 1 00 3 00 5 00 Mortcage of real or personal prop- erty. Decision No. 73; 86 EXCISE TAX. Amended, Mar. 3, '63; p. 115. Regulations, p. Amended, Mar. 3, '63; p. 114. Power of attor- ney to sell, etc. Decision No. 63 ; p. 245. Amended, Mar. 3, '63; p. 114. Proxy for vot- ing. Power of attor- ney to collect rent. Power of attor- ney in regard to real estate. Probate of wiU. Duty. DoUg. ct». either by express stipulation or otherwise; or any personal bond given as security for the pay- ment of any definite or certain sum of money exceeding one hundred dollars and not exceed- ing five hundred dollars, fifty cents 50 Exceeding five hundred dollars and not exceeding one thousand dollars, one dollar 1 00 Exceeding one thousand dollars and not exceeding two thousand five hundred dollars, two dollars . 2 00 Exceeding two thousand five hundred dollars and not exceeding five thousand dollars, five dollars. 5 00 Exceeding five thousand dollars and not exceeding ten thousand dollars, ten dollars 10 00 Exceeding ten thousand dollars and not exceeding twenty thousand dollars, fifteen dollars 15 00 And for every additional ten thousand dollars, or fractional part thereof, in excess of twenty thou- sand dollars, ten dollars 10 00 Passage ticket, by any vessel from a port in the United States to a foreign port, if less than thirty dollars, fifty cents 50 Exceeding thirty dollars, one dollar 1 00 Power of attorney for the sale or transfer of any stock, bonds, or scrip, or for the collection of any dividends or interest thereon, twenty-five cents 25 Power of attorney or proxy for voting at any election for ofiicers of any incorporated com- pany or society, except religious, charitable, or literaiy societies, or public cemeteries, ten cents. 10 Powder of attorney- to receive or collect rent, twenty-five cents 25 Power of attorney to sell and convey real estate, or to rent or lease the same, or to perform any and all other acts not hereinbefore specified, one dollar 1 00 Probate of will, or letters of administration : Where the estate and efiects for or in respect of which such probate or letters of administra- tion applied for shall be sworn or declared not to exceed the value of two thousand five hundred dollars, fifty cents 50 To exceed two thousand five hundred dollars and not exceeding: five thousand dollars, one dollar. 1 OC EXCISE TAX. 87 Duty. Dolls. CtB. To exceed five thousand dollars and not exceeding twenty thousand dollars, two dollars 2 00 To exceed twenty thousand dollars and not exceed- ing fifty thousand dollars, five dollars 5 00 To exceed fifty thousand dollars and not exceeding one hundred thousand dollars, ten- dollars 10 00 Exceeding one hundred thousand dollars, and not exceeding one hundred and fifty thousand dol- lars, tw^enty dollars 20 00 And for every additional fifty thousand dollars, or fractional part thereof, ten dollars 10 00 Protest. — Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether protested by a notary public or by any other ofiicer who may be au- thorized by the law of any State or States to make such protest, twenty-five cents 25 Warehouse receipt for any goods, merchandise, or property of any kind held on storage in any pub- lic or private warehouse or yard, twenty-five cents 25 Legal documents : Writ, or other original process by which any suit is commenced in any court of record, either law or equity, fifty cents 50 Provided^ That no writ, summons, or other process issued by a justice of the peace, or issued in any criminal or other suits commenced by the United States or any State, shall be subject to the payment of stamp duties : And provided^ further, That the stamp duties imposed by the foregoing Schedule B on manifests, bills of lading, and passage tickets, shall not apply to steamboats or other vessels plying between the ports of the United States and ports in British North America. Warehouse re ceipt. Origiual process. SCHEDULE C. PROPRIETAEY ARTICLES. Medicines or Preparations. — For and upon every packet, box, bottle, pot, phial, or other inclos- ure, containing any pills, powders, tinctures, troches or lozenges, sirups, cordials, bitters, ano- Medicines or pre parations. EXCISE TAX. dynes, tonics, plasters, liniments, salves, oint- ments, pastes, drops, waters, essences, spirits, oils, or other preparations or compositions what- soever, made and sold, or removed for consump- tion and sale, by any person or persons what- ever, wherein the person making or preparing the same has, or claims to have, any private formula or occult secret or art for the making or preparing the same, or has, or claims to have, any exclusive right or title to the making or preparing the same, or which are prepared, ut- tered, vended, or exposed for sale under any let- ters patent, or held out or recommended to the pubUc by the makers, venders, or proprietors thereof as proprietary medicines, or as remedies or specifics for any disease, diseases, or affec- tions whatever affecting the human or animal body, as follows : where such packet, box, bot- tle, pot, phial, or other inclosure, with its con- tents, shall not exceed, at the retail price or value, the sum of tAventy-five cents, one cent.. . Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of twenty-five cents, and not exceed the retail price or value of fifty cents, two cents Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of fifty cents, and shall not ex- ceed the retail j)rice or value of se\ enty-five cents, three cents When such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of seventy-five cents, and shall not exceed the retau price or value of one dol- lar, four cents When such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents Peifumery and Pbkfumery AND CosMETics.— For and upou cvcry ^™'=''«^- packet, box, bottle, pot, phial, or other inclo- Duty. Dolls. CtB EXCISE TAX. 89 Duty. Dolls, cts sure, coutaiuiug any essence, extract, toilet, Avater, cosmetic, liair oil, pomade, halrdressiug, hair restorative, liair dye, tooLliwash, dentifrice, tooth paste, aromatic cachous ; or any similar articles, by whatsoever name the same hereto- fore have been, now are, or may hereafter be called, known, or distinguished, used, or applied, or to be used or applied as perfumes or applica- tions to the hair, mouth, or skin, made, pre- pared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed at the retail price or value the sum of twenty-five cents, one cent. 1 "Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of twenty-five cents, and shall not exceed the retail price or value of fifty cents, two cents 2 Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of fifty cents, and shall not ex- ceed the retail price or value of seventy-five cents, three cents 3 Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of seventy-five cents, and shall not exceed the retail price or value of one dollar, four cents 4 Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the re- tail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents 2 Playing Cakds. — For and uj)on every pack of piaying carda. whatever number, when the price per pack does not exceed eighteen cents, one cent 1 Over eighteen cents and not exceeding twenty-five cents per pack, two cents 2 Over twenty-five and not exceeding thirty cents per pack, three cents 3 Over thirty and not exceeding thirty-six cents per pack, four cents 4 Over thirty-six cents per pack, five cents 5 90 EXCISE TAX. LEGACIES, DISTRIBUTIVE SHARES OF AND INTERESTS IN PERSONAL PROPERTY. Where the whole ^^^- ^^^' ^^^<^ ^^ it further enacted. That any person or amount of person- persons havinff in charge or trust, as administrators, execu- al property ex- i = ... . ceeds $1,000, the tors, or trustees of any lee:acies or distributive shares arisinoj beneficial inter- ' J o _ » .SIS are subject to from personal property, of any kind whatsoever, where the whole amount of such personal property, as aforesaid, shall exceed the sum of one thousand dollars in actual value, passing from any j^erson who may die after the passage of this act possessed of such property, either by will or by the intestate laws of any State or Territory, or any part of such property or interest therein, transferred by deed, grant, bar- gain, sale, or gift, made or intended to take effect in pos- session or enjoyment after the death of the grantor or bar- gainor, to any person or persons, or to any body or bodies jjolitic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United States as follows, that is to say : Lineal issue or First. Where the person or persons entitled to any benefi- jineai ancestor, gi^l interest in such property shall be the lineal issue or lineal br.'iher or sister. i i J ancestor, brother or sister, to the person who died possessed p.,jg of such property, as aforesaid, at and after the rate of seventy- five cents for each and every hundred dollars of the clear value of such interest in such property. , , Second. Where the person or persons entitled to any ben- broiiier oi- sister, eficial interest in such property shall be a descendant of a brother or sister of the person who died possessed, as afore- said, at and after the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. Brother or sister Third. Where the person or persons entitled to any ben- of f.uher or motii- gficial interest in such property shall be a brother or sister of the fiither or mother, or a descendant of a brother or sis- ter of the father or mother of the person who died pos- sessed, as aforesaid, at and after the rate of three dollars for each and e\'ery hundred dollars of the clear value of such interest. Brother or sister Eourth. Where the i^erson or persons entitled to any ben- of grandnuiier or eficial interest in such property shall be a brother or sister (;raiKlmother. -^ ^ •' of the grandfiither or grandmother, or a descendant of the brother or sister of the grandfather or grandmother of the per- son who died possessed, as aforesaid, at and after the rate of four dollars for each and every hundred dollars of the clear value of such interest. EXCISE TAX. 91 Fifth. Where the person or persons entitled to any ben- Any otiur ric eficial interest in such property shall be in any other degree fuurny. ..r""n,n. of collateral consanguinity than is hereinbefore stated, or or body pniiUc'or shall be a stranger in blood to the person who died pos- '^"■"i'"'''"'^^- sessed, as aforesaid, or shall be a body politic or corporate, at and after the rate of five dollars for each and every hun- dred dollars of the clear value of such interest : Provided, Proviso. That all legacies or property passing by will, or by the laws ^^^p{Frty'''p^^Jl of anv State or Territory, to husband or wife of the person to husbati.i or " ./ •' ' ^ wife, exempt. who died possessed, as aforesaid, shall be exempt from tax or duty. Sec. 112. And be it further enacted., That the tax or duty Tax, .-i lien upon aforesaid shall be a lien and charge upon the proj^erty of P''°I"'"'''>- every person who may die as aforesaid, until the same shall be fully paid to and discharged by the United States ; and every executor, administrator, or other person who may take Executor or ad- ■; -, ,.,... , ■ , miiiistrutor must the burden or trust oi admmistration upon sucli property pay tax before shall, after taking such burden or trust, and before paying '^'*'"''""°"- and distributing any portion thereof to the legatees or any parties entitled to beneficial interest therein, pay to the Col- i^a^^^.^'f^'m lector or Deputy Collector of the district the amount of the duty or tax, as aforesaid, and shall also make and render to the Assistant Assessor of the district a schedule, list, or Executor, etc., statement of the amount of such property, together with the p^o^en/ "^'aiTd amount of duty which has accrued or should accrue thereon, amount of tax. verified by his oath or affirmation, to be administered and oath. certified thereon by some magistrate or officer having lawful power to administer such oaths, in such form and manner as porm No. 35; may be prescribed by the Commissioner of Internal Rev- P"'^"' enue, which schedule, list, or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value of such in- terest, which schedule, list, or statement shall be by him de- List to contain , ^ „ , , ill names of persons livered to such Collector : and upon such payment and ae- interested, and Hvery of such schedule, list, or statement, said Collector or >-ai«« of 'n'erest. Deputy Collector, shall grant to such person paying such duty or tax, a receipt or receipts for the same in duplicate, Duplicate re- which shall be prepared as is hereinafter provided ; such r ceipt or receipts, duly signed and delivered by such Col- lector or Deputy Collector, shall be sufficient evidence to entitle the person who paid such duty or tax as having taken the burden or trust of administering such property or per- sonal estate, to be allowed for such payment by the person or persons entitled to the beneficial interest in respect to which such tax or duty was paid ; and such person administering ceipts. 92 EXCISE TAX. such property or personal estate shall be credited and al- lowed such payment by every tribunal which, by the laws of any State or Territory, is or may be empowered to decide upon and settle the accounts of executors and adminis- trators ; and in case such person who has taken the burden or trust of administering upon any such property or personal For neglect or estate shall refuse or neglect to pay the aforesaid duty or tax to the Collector or Deputy Collector, as aforesaid, within the time hereinbefore provided, or shall neglect or refuse to deliver to said Collector or Deputy Collector the schedule, list, or statement of such legacies, property, or personal estate under oath, as aforesaid, or shall deliver to said Col- lector or Deputy Collector a false schedule or statement of such legacies, property, or personal estate, or give the names and relationship of the persons entitled to beneficial interests Or incorrect list, therein uutruly, or shall not truly and correctly set forth and state therein the clear value of such beneficial interest, or where no administration upon such property or personal estate shall have been granted or allowed under existing laws, The proper offl- the proper ofiicer of the United States shall commence such States ^' to ^ com*^ proceedings in law or equity before any court of the United raence proceed- g^^^^^gg c^g may be proper and necessary to enforce and reahze the lien or charge upon such property or personal estate, or any part thereof, for which such tax or duty has not been truly and justly paid. Under such proceedings the rate of iii-iiest rate of duty or tax enforced shall be the highest rate imposed or posed. assessed by this act, and shall be in the name of the United States against such person or persons as may have the actual or constructive custody or possession of such property or personal estate, or any part thereof, and shall subject such property or personal estate, or any portion of the same, to Sale. be sold upon the judgment or decree of such court, and from Proceeds, how the procceds of such sale, the amount of such tax or duty, ispose o . together with all costs and expenses of every description to be allowed by such court, shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or persons as shall Deed. establish their lawful title to the same. The deed or deeds, or any proper conveyance of such property or personal estate, or any portion thereof, so sold under such judgment or de- cree, executed by the ofiicer lawfully charged with carrying the same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal EXCISE TAX. Ofi estate from the lien or charge thereon created by this act. And every person or persons who shall have in his posses- sion, charge, or custody any record, file, or paper containing, or supposed to contain, any information concerning such property or personal estate, as aforesaid, passing from any person who may die, as aforesaid, shall exhibit the same at the request of the Collector of the revenue, his Deputy, or agent, and to any law officer of the United States, in the performance of his duty under this act, his deputy or agent, who may desire to examine the same ; and if any such per- son, having in his possession, charge, or custody any such records, files, or papers, shall refuse or neglect to exhibit the same on request, as aforesaid, he shall forfeit and pay the sum of five hundred dollars ; and in case of any delinquency in making the schedule, list, or statement, or in the payment of the duty or tax accruing, or which should accrue thereon, the assessment and collection shall be made as provided for in the general provisions of this act : Provided, In all legal controversies where such deed or title shall be the subject of judicial investigation, the recital in said deed shall be presumed to be true, and that the requirements of the law had been complied with by the officers of the Government. ■ Sec. 113. Ajid he it further enacted. That whenever by this act any license, duty, or tax of any description has been imposed on any corporate body, or property of any incorpo- rated company, it shall be lawful for the Commissioner of Internal Revenue to prescribe and determine in what dis- trict such tax shall be assessed and collected, and to what officer thereof the official notices required in that behalf shall be given, and of whom payment of such tax shall be de- manded. Sec. 114. And he it farther enacted, That all articles upon which duties are imposed by the provisions of this act, which shall be found in the possession of any person or per- sons for the purpose of being sold by such person or persons in fraud thereof and with the design to avoid payment of said duties, may be seized by any Collector or Deputy Col- lector who shall have reason to believe that the same are possessed for the purpose aforesaid, and the same shall be forfeited to the United States. And the proceedings to en- force said forfeiture shall be in the nature of a proceeding i7i rem in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. And any jierson who shall have For refusal or neglect to exhil)it records, flies, etc. Commissioner to determine tlie (lis triet where corj)o- rations shall be assessed. Series!., No. 4; p. 135. Articles upon which duties :iro impeded, found in possession of per- sons to be (-old in fraud thereof. Series I., Xo. 5: Forfeiture. Proceedings 94 EXCISE TAX. in his possession any such articles for the purpose of selling the same, with the design of avoiding payment of the duties Penalty. imposed thereon by this act, shall be liaijle to a penalty of one hundred dollars, to be recovered as hereinbefore provided. Tav of officers, carryiriE; this act into eflfect. APPROPRIATION". Sec. 115. And he it further enacted^ That the pay of the can-)Tif|\ws%ct Assessors, Assistant Assessors, Collectors, and Deputy Col- lectors shall be paid out of the accruing internal duties or taxes before the same is paid into the treasury, according to such regulations as the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, shall prescribe ; and for the purpose of paying the Commissioner of Internal Revenue and clerks, procuring dies, stamps, ad- hesive stamps, paper, printing forms and regulations, adver- tising, and any other expenses of carrying this act into effect, Appropriation, the sum of five hundred thousand dollars be, and hereby is, appropriated, or so much thereof as may be necessary. ALLOWAI^CE OR DRAWBACK. Sec. 116. And he it further enacted^ That from and after the date on which this act takes effect there shall be an allow- ance or drawback on all articles on which any internal duty or except raw cot- ^^x shall havc been paid, except raw or unmanufactured cotton, equal in amount to the duty or tax paid thereon, and Blank Forms, no more, when exported, the evidence that any such duty or tax has been paid to be furnished to the satisfaction of the DedsionNo. 04; Commissioner of Internal Revenue by such person or persons as shall claim the allowance or drawback, and the amount to MaKih^^'sl^'isea • he ascertained under such regulations as shall, from time to pp. 130-131. time, be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, and the same shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated : Proviao Provided^ That no allowance or drawback shall be made or No drawback had for any amount claimed or due less than twenty dollars, less than r20.""'" anything in this act to the contrary notAvithstanding : And Proviso. iyrovided, further^ That any certificate of drawback for goods exported, issued in pursuance of the provisions of this act, Certificates^ of may. Under such regulations as may be prescribed by the able in payment Secretary of the Treasury, be received by the Collector or of dunes. , . T^ . his Deputy in payment of duties under this act. And the Allowance or dniwback on ar- ticles exported, on which the tax has been paid, p. ITS. EXCISE TAX. 95 Secretary of the Treasury may make such regulations with Forms, p. regard to the form of said certificates and the issuing thereof as, in liis judgment, may be necessary : And provided, fur- Proviso. ther. That in computing the allowance or drawback upon articles manufactured exclusively of cotton when exported, there shall be allowed, in addition to the three per centum Additional .imw- duty which shall have been paid on such articles, a drawback goods ""exi'.oru"! of five mills per pound upon such articles, in all cases where viousty paid upon the duty imposed by this act upon the cotton used in the '^*^ couon. manufacture thereof has been previously paid ; the amount of said allowance to be ascertained in such manner as may be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. Sec. 117. And be it further enacted. That if any person or For fraudulent persons shall fraudulently claim or seek to obtain an allowance back! or drawback on goods, wares, or merchandise, on which no internal duty shall have been paid, or shall fraudulently claim any greater allowance or drawback than the duty actually paid, as aforesaid, such person or persons shall forfeit triple the Forfeiture, amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury, to be recovered as in other cases of forfeiture provided for in the general provisions of this act. Sec. 118. And he it further enacted. That the sum of sixty Direct tax of New thousand dollars appropriated to complete the the Capitol in '^^^'^^ ce i e . Kew Mexico, by the second section of an act of Congress, ap- proved June twenty-five, eighteen hundred and sixty, and the sum of fifty thousand dollars, appropriated for military roads in Xew Mexico, by act of Congress approved March two, eighteen hundred and sixty-one, be, and the same are hereby, credited to the Territory of New Mexico in payment of the direct annual tax of sixty two thousand six hundred and forty- eight dollars levied upon said Territory under the eighth sec- tion of an act of Congress, approved August five, eighteen hundred and sixty-one, to be taken up on account of said di- rect tax under said [act] as the same may fall due to the United States from said Territory. Sec. 119. And he it further enacted. That so much of an act Act of Auff. 5 entitled "An act to provide increased reveime from imports one^ievyl'e'tc""^ to pay interest on the public debt, and for other jjurposes," approved August fifth, eighteen hundred and sixty-one, as im- poses a direct tax of twenty millions of dollars on the United States, shall be held to authorize the levy and collection of one tax to that amount : and no other tax shall be levied under 96 EXCISE TAX. and by virtue thereof, until the first day of April, eighteen hundred and sixty-five, when the same shall he in full force and efiect. Galusha a. Gkow, Speaker of the House of Representatives. SoLOMOX Foot, President of the Senate piro tempore. Approved July 1, 1862. Abeaham Lixcolk. AMENDMENTS Sections 24 ats^d 25 of ^^ An Act increasing^ temporarily^ the J)uties on Inijyorts, and for other pici-poses" passed July 14, 1862 (37th Congress, 1861-62, p. 560, 561), A:iu:Nm]s-G Act of 1862, Cu. 119, § 95. Sec. 24. A7id be it further enacted. That in the fifty-ninth Act of i862, ch. „ , . , , „ . -T . 1 119, § 95, ainend- section 01 the act entitled " An act to provide internal rev- ed. enue to support the Government and [to] pay interest on the public debt," approved July first, eighteen hundred and sixty- two, be so amended that no instrument, document, or paper instruments not made, signed, or issued prior to the first day of January, *vitiiout 'stamp eighteen hundred and sixty-three, without being duly \^^_ '° '^^"' ■^' stamped, or having thereon an adhesive stamp to denote the duty imposed thereon, shall for that cause be deemed invalid ' and of no efiect : Provided^ however, that no such instru- ment, document, or paper shall be admitted or used as evi- dence in any court until the same shall have been duly stamped, nor until the holder thereof shall have proved to Must be stamp. . ■*■ ent.s of the United States Government shall be, and hereby are, the u.s. Govem- ^ T meat exempt. exempt irom duty. Sec. 5. And he it further enacted^ That the ninety-fifth sec- tion of an act, entitled, " An act to provide internal revenue to su])port the Government and to pay interest on the public debt," approved July first, eighteen hundred and sixty-two, be so amended that no instrument, document, or paper made, instruments ' '11 ' made prior to signed, or issued prior to the first day of March, Anno Domini ^i:'rch i, is63, ° ^ . . '' . ' without being eighteen hundred and sixty-three, without being duly stamped, stanii-ed, uot in- or having thereon an adhesive stamp to denote the duty im- posed thereon, shall, for that cause, be deemed invalid and of no eflect : Provided^ that no instrument, document, writ- Proviso : A legal ing, or paper, required by law to be stamped, signed, or befor^ admitted issued, without being duly stamped prior to the day afore- said, or any copy thereof, shall be admitted or used as evi- dence in any court until a legal stamp or stamps, denoting the amount of duty charged thereon, shall have been affixed thereto, or used thereon, and the initials of the person using or affixing the same, together with the date when the same is so used or affixed, shall have been placed thereon by such person. And the person desiring to use any such instru- ment, document, writing, or paper as evidence, or his agent or attorney, is authorized in the presence of the court to May be stamped 1 1.1/. . -1 ^ open court. Stamp the same as hereinbefore provided. And section twenty-four of an act entitled, "An act in- See. 24, Act Juiy creasing temporarily the duties on imports, and for other ' -' '"'^p®'' *^ purposes," approved July fourteen, Anno Domini eighteen hundred and sixty-two, is hereby repealed. Appkoved December 25, 1862. 104 AaiENDMENTS. ACT OF MARCH 3, 1863. Third Session, 37th Congress. An Act to amend an Act entitled, " An act to provide Inter- nal Revenue to support the Government and pay Inter- est on the Public Debt," approved July first, eighteen hun- dred and sixty-two, and for other purposes. Enacfins clause. Instniment'!, etc. law fill if written, or partly written and printed. Sec. 11 amended. Assistant Asses- sors to perform any duty of As- sessors. Sec. 19 amended. Deputy Collector may perform du- ties of Collector. Notices to per- sons who neglect to pay taxes : how served. Contents of no- tices. Copy of Dis- traint: how to bo served. JBe it enacted by the Senate and House of Jiejyresentatives of the United States of America in Congress assembled, That " An act to provide internal revenue to support the Gov- ernment and pay interest on the public debt," approved July first, eighteen hundred and sixty-two, be, and the same hereby is, amended as hereinafter set forth, namely : That whenever any written notice, or other instrument in writing, is required, the same shall be lawful if written or partly written and printed. That section eleven be, and hereby is, amended, so as to au- thorize Assistant Assessors to perform any duties therein im- posed upon Assessors. That section nineteen be so amended that the Deputy Col- lector, as well as the Collector, may perform all the duties re- quired of the said Collector in the said section ; and any notice required by said section to persons who neglect to pay their taxes may be sent by mail, or left at the dwelUngs or usual places of business of such persons, if any they have, written or printed, and said notice shall state the amount of duty or tax for which such persons are hable, including the ten per centum additional, as provided for in said section, demanding payment of the same ; and with respect to all such duties or taxes as are not included in the annual lists as provided for in said section, and all taxes and duties the collection of which is not otherwise provided for in said act, it shall be the duty of each Collector in person, or by deputy, to demand pay- ment therefor in the manner provided, within ten days from and after the exj.iration of the time within which such duty or tax should have been paid ; and any copy of distraint shall be left at the dwelling or usual place of business of the owner or possessor of the property distrained : Provided, that such AMENDMENTS. 1 03 special demand shall not be necessary in respect to taxes as- Proviso, ecssed by section seventy-seven of said act. That section twenty-eight be, and hereby is, amended, by Sec. 2S amended, striking out the words " forfeit and pay the sum of five hun- dred dollars," and inserting in lieu thereof, " ujion conviction thereof by a court of competent jurisdiction, forfeit and pay the sum of five hundred dollars, or be imprisoned for a term not exceeding two years, at the discretion of the court." That section forty-three be amended by striking out the Sec. 43 amended, following words : " And any person who shall use any cask or package so marked for the purpose of selling spirits of a quality difterent from that so insj^ected, shall be subject to a like penalty for each cask or package so used," and inserting in lieu thereof, " And any person who shall fraudulently use FranduTentiyus. any cask or package so marked, for the purpose of selling any o"°package!' '^^^ other spirits than that so inspected, or for selling spirits of a quality or quantity difierent from that so inspected, shall be subject to a like jjenalty, as provided, for each cask or pack- Penalty, age so used." That section forty-four be, and hereby is, amended, by See. 44 amended, striking out the words " to be contiguous to such distillery," That section fifty-five be, and hereby is, amended, by in- sec. 55 amended sorting after the words " shall not be paid at the time of ren- dering the account of the same as herein required," the Avords, " or at the time Avhen they shall have become pay- able." LICENSES. That section sixty-four be, and hereby is, so amended, see. m amended. " that no license shall be required of an attorney having Attorney. taken out a license as such in consequence of being employed to purchase, rent, or sell real estate, or to collect rent tliereon for others in the ordinary course of business ;" in paragraph number sixteen, by inserting after the word " taverns," the words " or eating-houses ;" by adding to paragraph number Eating-houses. twenty-eight the following words : "Xor shall apothecaries Apothecaries. who have taken out a license as such be required to take out a license as retail dealers in liquors in consequence of selling alcohol ;" and in paragraph number twenty-nine, by inserting after the word " merchandise," " or who shall manufacture by Manufacture for hand or machinery, for any other person or i:»ersons, goods, ^""^ "-rptrson. wares, or merchandise." That section sixty-four be, and hereby is, further amended, by adding, at the end thereof, the following paragraphs : 34. Architects and civil engineers shall pay ten dollars Arfhitcots and for each hcense. Every person whose business it is to plan, $10 ®''^'°^®'^ 106 AMENDMENTS. design, or superintend the construction of buildings, or ships, or of roads, or bridges, or canals, or railroads, shall be re- garded as an architect and civil engineer under this act: Provided., that this shall not include a practical carpenter who labors on a building. 35. Builders and contractors shall pay twenty-five dol- lars for each license. Every person whose business it is to construct buildings, or ships, or bridges, or canals, or rail- roads by contract, shall be regarded as a builder and con- Proviso: Build- tractor Under this act: Provided, that no license shall be whose "cJmnicts required frona any person whose building contracts do not do not exceed g^^^^g^j ^^^.^^ thousaud fivc hundred dollars in any one year. 36. Stallions and jacks, owners of, shall pay ten dollars for each license. Every person who keeps a male horse or a jackass for the use of mares, requiring or receiving pay therefor, shall be required to take out a Hcense under this act, which shall contain a brief description of the animal, its age, and place or places where used or to be used : Pro- vided, that all accounts, notes, or demands for the use of any such horse or jack without a license, as aforesaid, shall be invalid and of no force in any court of law or equity. 37. Lottery ticket dealers shall" pay one thousand dollars for each license. Every person, association, firm, or corpo- ration who shall make, sell, or ofier to sell lottery tickets or fractional parts thereof, or any token, certificate, or device representing or intended to represent a lottery ticket or any fractional part thereof, or any policy of numbers in any lot- tery, or shall manage any lottery or prepare schemes of lotte- ries, or superintend the drawing of any lottery, shall be deemed a lottery ticket dealer under this act. 38. Insurance agents shall pay ten dollars for each license. Any person who shall act as agent of any fire, marine, life, mutual, or other insurance company or companies, shall be re- garded as an insurance agent under this act : Provided, that no license shall be required of any insurance agent or broker whose receipts, as such agent, are less than the sum of six less than i'm, hundred dollars in any one year. ^^Butchers, $10. 39. Butchcrs shall pay ten dollars for each license. Every person Avhose business it is to sell butchers' meat at retail shall be regarded as a butcher under this act : Provided, that no butcher having taken out a license, and paid ten dollars there- License as re- fQ,. ^\y^\ ije required to take out a license as retail dealer on tail dealer on ' ^ • i i {.ume pr.-iuises account of Selling Other articles at the same store, stall, or ""cia?%.'' ' premises: Provided further^ that butchers who retail butch- ers' meat exclusively from a cart or wagon, by themselves or Builders an^ contractors, $25. Class B. not $2,500 per anu. Stallions and Sacks, $10 each. Proviso : Con- tracts, etc., by un- licensed owners, invalid. Lottery ticket dealers, $1,000. Insurance Agents, $10. Class B. Proviso. Decision No. p. 259. Where receipts AMENDMENTS. 107 accents, shall be required to pay five dollars only for each ^"'■, retailing ^'^ ' . , ^ ^ ' _ •' _ mciii from a cart license, any existing law to the contrary notwithstanding, and or wagon $5. having taken out a license therefor, shall not be required to -^^ ^^^ require take out a license as a peddler for retailing butchers' meat, as ^ peddler's li- '^ o ' cense. aforesaid : And, provided further, that no license shall be re- rroviarv. quired of a butcher whose annual sales do not exceed one tha^"'^;f'ro'^'' ''^^^ thousand dollars. ,000 per annum, no license required. 40. Retail dealers shall pay ten dollars for each license. Retail Dealers , , . .^- -^ • X 11 o^" $1,000, and Every person whose business or occupation it is to sell or not exceeding oifer for sale any goods, wares, or merchandise of foreign or ' "°' ' domestic production, not including wines, spirituous, or malt Class b. liquors, but not excluding drugs, medicines, cigars, snufF, or tobacco, and whose annual sales exceed one thousand, and do Annual sales not exceed twenty-five thousand dollars, shall be regarded as not ' exceeding .,-,,*,,. $25,000. a retail dealer under this act. 41. Wholesale dealers, w^hose annual sales do not exceed wholesale Deai- fifty thousand dollars, shall pay twenty-five dollars for each n"t '''^exceeding license ; if exceeding fifty thousand, and not exceeding one ^^ciass'l'^ hundred thousand dollars, shall pay fifty dollars for each li- Not exceeding ,. 1, 1 1 .1 J J .L J- $100,000, $50. cense ; exceeding one hundred thousand, and not exceeding two hundred and fifty thousand dollars, shall pay one hundred Not exceeding •^ ^ ^ •> $250,000, $100. dollars for each license; exceeding two hundred and fifty thousand, and not exceeding five hundred thousand dollars. Not exceeding shall pay two hundred dollars for each license; exceeding > ' - • five hundred thousand, and not exceeding one million dollars. Not exceeding ' ° , ' $1,000,000, $S00. shall pay three hundred dollars for each license ; exceeding one million, and not exceeding two million dollars, shall pay Not exceeding five hundred dollars for each license ; exceeding two millions of dollars, shall pay two hundred and fifty dollars for every And $2.50 for ' ■'■_•' _ _ •' _ •' every million in million of dollaVs in excess of two millions of dollars, in ad- addition. dition to the five hundred dollars. Every person shall be re- garded as a wholesale dealer under this act whose business ^,,^1 ^ongti. or occupation it is to sell, or ofier to sell, any goods, wares, or deafer! '"'''*''*'^'''® merchandise of foreign or domestic production, not including distilled spirits, fermented Hquors, or wines, but not exclud- ing drugs, medicines, cigars, snufl", or tobacco, whose annual sales exceed twenty-five thousand dollars ; and the license required by any wholesale dealer shall not be for a less amount than his sales for the previous year, unless he has made, or proposes to make, some change in his business that will ob- viously reduce the amount of his annual sales ; nor shall any -^^^^ allowed to license as wholesale dealer allow any such person to act as a broker."'"""^'^'"*' commercial broker: Provided, that any license understated Proviso. may be again assessed. 42. Wholesale dealers in liquors shall pay for each license 108 AMENDMENTS. Wholesale Deal- the amount required in this act for license to wholesale deal ers. Every person other than the distiller or brewer who shall sell, or ofler for sale, any distilled spirits, fermented hquors, and wines of all kinds, in quantities of more than three gallons at one time, or whose annual sales shall exceed twenty-five thousand dollars, shall take out a license as a wholesale dealer in Uquors. Retail Dealers '^^- I^etail dealers in liquors shall pay twenty dollars for in Liquurs, $20. grj^h license. Every person other than a distiller or brewer who shall sell, or offer for sale, any distilled spirits, fermented Decision No.iM; Uquors, or wine of any description, in quantities of three gallons or less, and whose annual sales do not exceed twenty- ciass B. five thousand dollars, shall be regarded as a retail dealer in „ . ., liquors under this law ; but nothing herein contained shall Xot to sell spirits, ^ j o etc., to be drank authorize the sale of any spirits, Hquors, wines, or malt on tia- premises. ,,, -. t^ • y t ^ Proviso. liquors to be drank on the premises : Fromded^ that no per- son licensed to kee]) a hotel, inn, or tavern shall be allowed not"o'seii''iiqSor8 to Sell any liquors to be taken ofi" the premises, and no person premis^!" "^ '^^ licensed to keep an eating-house shall be allowed to sell keepers"fotto*sen sphituous or viuous liquors. And no person who has taken ous^n"uors'"^ ^^"" ^^^ ^ license to keep a hotel, inn, tavern, or eating-house. Hotel and eat- shall be required to take out a license as a tobacconist, because ing- house keep- ... . ers not required of any tobacco or cigars furnished in the usual course of busi- to take toOacco- "" > i i . • i niftta' license. ness as a keeper oi a hotel, mu, tavern, or eating-house. JVIANUFACTURES, ARTICLES, AND PRODUCTS. SPECIFIC AXD AD VALOREM DUTY. See. 75 amended. That section seventy-five be and hereby is amended, by in- Dedsion No. 82 ; ge^.^ing after the words '•'•Provided., that white lead, oxide of Paints and ziuc, and sulphatc of barytes," the words, " and paints and painters' colors, pj^^^tgj.g' colors ;" by inserting before the words, "on lard oil," and attached to the next preceding sentence, as follows : Purchasers to pay "and all dutics Or taxes on coal mined, and delivered by coal taxes on coal ' , •' mined and deiiv- operators at the mines on contracts made prior to July first, ered on eoiitracU f^ . ini-ni i prior to July 1, eighteen hundred and sixty-two, shall be paid by the pur- chaser thereof; by striking out the following words : " on sugar refined, whether loaf, lump, granulated, or pulverized, two mills per pound; on sugar refined, or made from mo- lasses, sirup of molasses, melado, or concentrated melado, two mills per pound," and inserting in lieu thereof as follows: Sugar refiners' ^ ^ " tax u\i gross sales " sugar refiuers shall jDay one and one half of one per cent, on the gross amount of the sales of all the products of their manufactories : Provided., that every person shall be regarded as a sugar refiner under this act whose business it is to ad- IJ per ceut, AMENDiTENTS. 109 vanoe the quality and value of sugar by melting and recrys- tallization, or by liquoring, claying, or other washing process, or by any other chemical or mechanical means, or who shall advance the quality or value of molasses and concentrated molasses, melado, or concentrated melado, by boiling or other process ;" and by inserting therein, in lieu of any other duties, or rates of duty, on the articles hereinafter enumerated in this section, or provisions existing in relation thereto, the follow- ing: On marine engines, three per centum ad valorem. ^"[ss a!"^"^*" On rivets, exceeding one-fourth of one inch in diameter, nuts, Rivets, nuts, etc. wrought, railroad chairs, bolts, and horse-shoes, two dol- lars -per ton: Provided^ that where a duty upon the iron Proviso; where from which said articles shall have been made has been paid on tiie iron, actually paid, an additional duty only shall be paid of fifty cents per ton. On rolled brass, copper, and yellow sheathing metal, in rods copp'-'rA-tc. *"^^^' or sheets, one per centum ad valorem. ciass a. On sails, tents, shades, awnings, and bags, made of cotton, lugsJ^anTbals'^'^' flax, or hemp, or part of either, or other materials, three Class a. per centum ad valorem: Provided^ that the sewing of seJu^g^^ol c'tc.^ sails, tents, shades, awnings, carpets, and bags, the ^'^^^p'- materials whereof belonged to the employer, shall be exempt from duty, where the cloth or material from which they are made Avas imported, or has been subject to and paid a duty. On tobacco, cavendish, plug, twist, fine-cut, and manufactured Manufactured of all description (not including snuff, cigars, and smok- toi^at'co- ing tobacco, prepared with all the stems in, or made ex- clusively of stems), fifteen cents per pound. On smoking tobacco prepared Avith all the stems in, and on Smoking tobacco ^ ^ ^ , ^'tli stems m, and smoking tobacco made exclusively of stems, five cents o'" st«^ms- * J ' Class C. per pound. On snufi" manufactured of tobacco, on [or] stems, or of any of^g^'JfJ^^^t™*' **' substitute of tobacco, ground, dry, or damp, of all de- Class c. scriptions, twenty cents per pound. On mineral or medicinal waters, or waters from springs im- Mineral waters, pregnated with minei'als, one cent for each bottle con- taining not more than one quart ; when containing more than one quart, two cents for each bottle. Tailors, boot and shoe makers, milliners, and dressmakers, g^'m^kers* mill making clothing or articles of dress for men's, women's, i'"','"- :'" J i- injury to travel- sons while traveling by land or water, shall pay a duty of ers. one per centum on the gross amount of all the receipts for Duty: One per such insurance, and shall be subject to all the provisions and celpts?" ^^'^^ "' regulations of existing law applicable thereto, in relation to insurance companies : Provided., That no stamp duty shall be ^^^^^^IV ^'^ required upon tickets or contracts of insurance, as aforesaid, when limited to fatal or non-fatal injury to persons while traveling. Sec. 4. And he it further enacted^ That all contracts for Contracts re- the purchase or sale of gold or silver coin or bullion, and all silver coin, or bui- contracts for the loan of money or currency secured by pledge money or curren- or deposit, or other disposition of gold or silver coin of the days,''\cr be^fn United States, if to be performed after a period exceeding Ttampfd!'"'^ '° ^^ three days, shaU be in writing or ijrinted, and signed by the Regulations, \ . , » I ' „ ? -^ Mar.iil,'63;p.28T. parties or their agents or attorneys ; and shall liave one or more adhesive stamps, as provided in the act to which this is an amendment, equal in amount to one half of one per centum, and interest at the rate of six per centum per annum Eate. on the amount so loaned, pledged, or deposited. And if any such loan, pledge, or deposit, made for a period not exceed- ^oa^. ing three days, shall be renewed or in any way extended for any time whatever, said loan, pledge, or deposit shall be sub- ject to the duty imposed on loans exceeding three days. And no loan of currency or money on the security of gold or silver coin of the United States, as aforesaid, or of any certifi- cate or other evidence of deposit payable in gold or silver coin, shaU be made exceeding in amount the par value of the coin pledged or deposited as security ; and any such loan so made or attempted to be made shall be utterly void : Pro- Proriso. vided, That if gold or silver coin be loaned at its par value, it shall be subject only to the duty imposed on other loans : Provided., hoicever., That nothing herein contained shall apply Proviso, to any transaction by or Avith the Government of the United States. Sec. 5. A7id he it further enacted, That all contracts, loans. Contracts, loans, or sales of gold and silver coin and bullion, not made in ac- silver coin, or i>ui- cordance with this act, shall be wholly and absolutely void ; cordance here- ftnd, in addition to the penalties provided in the act to which ' 114: AMENDMENTS. this is an amendment, any party to said contract may, at any time within one year from the date of the contract, bring suit ecorery. 'before any court of competent jurisdiction to recover back, for his own use and benefit, the money paid on any contract not made in accordance with this act. Sec. 110 amended. Sec. 6. And be it further enacted, That section one hun- dred and ten be, and hereby is, amended as follows : " Any Promissory notes memorandum, check, receipt, or other written or printed evi- defined. dcncc of an amount of money to be paid on demand, or at a time designated, shall be considered as a promissory note within the meaning of that section, and shall be stamped ac- scheduie B cordingly ; and that Schedule B, following said section, be ^Tny ui'iand bill, and is hereby amended, so that any inland bill of exchange, over\2o7on ume' draft, or Order for the payment of any sum of money exceed- aud any note ; -^g ^^^^j^^^ dollars, Otherwise than at sight or on demand, and any promissory note, shall (in Ueu of the duties prescribed in Schedule B) have a stamp or stamps affixed thereon denoting On every $200, a duty, upou evcry sum of two hundred dollars or any frac- t'h.m?"nSt ^ex- tional part thereof, if payable on demand or at any time not ceeding 83 days, g^ceeding thirty-three days, including the grace, from the date or sight, of one cent (01). Not exceeding If payable at any time not less than thirty-three days, as 68 days, 2 cents, ^f^j.^g^^^^^ ^^^^ ^q^ exceeding sixty-three days, including the grace, from date or sight, of two cents (02). Not exceeding If pavable at any time not less than sixty-three days, as 98 days, 3 cents. „ .\, -, t • , t t • i j • ^i, aforesaid, and not exceeding ninety-three days, mcludiug the grace, from date or sight, of three cents (03). Not exceeding If payable at any time not less than ninety-three days, as da^s',"'* cents." aforesaid, and not exceeding four months from date or sight and grace, of four cents (04). Not exceeding If payable at any time not less than four months, as afore- day's""6 cente?'^ ^ Said, and not exceeding six months from date or sight, or grace, of six cents (06). Exceeding six If payable at any time exceeding six months from date or months, 10 cents. . , , f. , a /i/-v\ sight and grace, oi ten cents (10). On certifloate And that Schedule B, following section one hundred and uon^'s^c'ents'"'^' ten, be, and is hereby, further amended, so that the stamp P-293. (jy^y Qn certificates of any other description than those specified in said schedule, in lieu of ten cents as therein pre- scribed, shall be five cents (05). Foreign passage On passage tickets by any vessel from a port of the United tlcl^ets costing $80 g^^^^^ ^^ ^ ^^^.^.^^ ^^^.^^ ^^^^^^^ ^^^^^^ ^^^j^^^ ^^. j^^^^ gf^y cents (50). fo^raieo^r^trw'Isfer ^" ^^J powcr of attorney for the sale or transfer of any "* ""d'D*"^*5o"°' ^'^^'^P °^" certificate of profits or memorandum, showing au AMENDMENTS. ^1^ interest in the profits or accumulations of any corporation or association, if for a sum not exceeding fifty dollars, ten cents (10). On any policy of insurance or other instrument, by Avhat- P(4ioy of insu- Ti T 1 1 • 1 • 1 II ranee; premium ever name the same shall be called, by which insurance sliali not exeeeJinj; be made or renewed upon property of any description, whether against perils by sea, or by fire, or other peril of any kind, made by any insurance company or its agents, or by any other company or person, in which the premium or as- sessment shall not exceed ten dollars, ten cents (10). On any bill of sale by which any ship or vessel, or any part Bin of sale of thereof, shall be conveyed to or vested in any other person Hl^^g |5oo. ^''" or persons, when the consideration shall not exceed five hun- dred dollars, there shall be afiixed a stamp or stamps denoting a duty of twenty-five cents (25). If the consideration exceeds five hundred, and does not ex- Over $5oo and not exceeding ceed one thousand dollars, the duty shall be fifty cents (50). $i,ooo. If the consideration exceeds one thousand dollars, for each and every additional amount of one thousand dollars, or any |i^^oy'o7''part fractional part thereof, in excess of one thousand dollars, the thereof. duty in addition shall be fifty cents (50). On each and every assignment or transfer of a mortgage, Assignment of r.. T 1 11 1 -11 mortgage, lease, lease, or policy oi insurance, a stamp duty shall be paid equal or insurance poi- , . -, , .... \ icw. stamped aa to that imposed on the original instrument. original Any power of attorney, conveyance, or document of any Foreign power •' ^ .•^'*^,. ^ . of attorney, etc. kind, made, or purporting to be made, in any foreign country, to be used in the United States, shall pay the same duty as is required by law on similar instruments or documents when made or issued in the United States ; and the party to whom the same is issued or by whom it is to be used, shall, before By whom stamp- using the same, aflix thereon the stamp or stamps indicating the duty required. Any mortsfasre or personal bond for the payment of money, Mortgage or •' .^, ^ T/?-' ^ • personal bond. or as security for the payment ol any definite or certain sum of money, in lieu of the duties imposed as prescribed in ^«««.p-83. Schedule B, following the one hundred and tenth section, shall have a stamp or stamps afiixed thereon denoting a duty upon every sum of two hundred dollars, or any fractional On every 1200, ^ , •'„ - . , or fractional part. part thereoi, 01 ten cents (10). No conveyance, deed, mortgage, or writing, whereby any stamp tax not lands, tenements, realty, or other property shall be sold, iTpon^any convey. granted, assigned, or otherwise conveyed, or shall be made as security for the payment of any sum of money, shall be re- quired to pay a stamp duty of more than the sum of one thou- sand dollars, anything to the contrary notwithstanding. ftncc. 116 AMENDMENTS. Powers of attor- ney for bounties, ISTo stamp duty shall be required on powers of attorney or arrearages of pay', any otlier paper relating to applications for bounties, arrear- pensions, etc. ; „ •,, ., ««. ages ot pay, or pensions, or to the receipt thereof from time to time, or indemnity awarded for depredations and injuries by certain bands of Sioux Indians ; nor on any warrant of bon(i''o™notei*ix? attorney accompanying a bond or note, when such bond or ''™i''- note shall have affixed thereto the stamp or stamps denoting ^""d b*''' "'^'f ^^® •^"ty required ; and whenever any bond or note shall be gage, but one securcd by a mortgage, but one stamp duty shall be required Proviso. to be placed on such papers : Provided^ that the stamp duty placed thereon is the highest rate required for said instru- Certiflcate of ments, or either of them ; nor on certificates of the measure- measurement or . 1 ^ • 1 11 weight ; deposit ment or Weight 01 animals, wood, coal, or other articles ; nor notes, certiflcatea -,',., . i • . ^ . ofrecord, etc.,ex- Oil deposit notcs to mutual insurance companies for insurance **'"''■ upon which policies subject to stamp duties have been, or are to be, issued ; nor on any certificate of the record of a deed or other instrument in writing, or of the acknowledgment or proof thereof by attesting witnesses. Transportation The duty or Stamp required for transportation by express exemX*^**' ^ "' Companies and others is hereby repealed, and such trans- Ante,^. T8. portation shall be exempt from stamp duty. That the stamp duty on a contract or agreement for the Charter parties, charter of any ship, or vessel, or steamer, as now provided for in Schedule B, or any letter, memorandum, or other writ- ing between the captain, master, or owner, or person acting as agent of any ship, or vessel, or steamer, and any other per- son or persons for or relating to the charter of such ship, or vessel, or steamer, if the registered tonnage of such ship, or vessel, or steamer does not exceed one hundred and fifty tons, oreriSftons. ° shall be One dollar ($1). Exceeding one hundred and fifty tons, and not exceeding Not over 300 tons, three hundred tons, three dollars (-$3). Not over 600 tons Exceeding three hundred tons, and not exceeding six hun- dred tons, five dollars (|5). Exceeding 600 Exceeding six hundred tons, ten dollars ($10). Sec. 7. And he it further enacted. That the Commissioner of Internal Revenue be, and he is hereby authorized to pre- Caneeiiation of scribe such method for the cancellation of stamps as a substi- B amps. ^^^^ ^^^^ ^^ .^ addition to, the method now presciibed by law, as he may deem expedient and efiectual. And he is further authorized in his discretion to make the application of such Pi«priotary. method imperative upon the manufacturers of proprietary ar- ticles, and upon stamps of a nominal value exceeding twenty- five cents each. AMENDMENTS. 11^ CANAL AND TURNPIKE COMPANIES. Sec. 8. Atid be it further enacted^ That, on and after the passage of this act, any person or persons owning or possess- ing, or having the care or management of any canal company, or canal navigation or slack-water corporation, or turnpike companies, being indebted for any sum or sums of money for which bonds or other evidences of indebtedness have been issued, payable in one or more years after date, upon Avhich ^pon intere.-t ' -T •' . "' ' ^ on bunds, etc., of interest is, or shall be, stipulated to be paid, or coupons rep- canai and tum- , . 11-11 1 n 1 1 • -II pike companies. ; resenting the interest shall be or shall have been issued to be paid ; and all dividends in scrip or money, or sums of money Upon dividends ; thereafter declared due or payable to stockholders of any Decision No. 84 ; canal navigation, or slack-water or turnpike company, as part P- '^^• of the earnings, profits, or gains of said companies, shall be subiect to and pay a duty of three per centum on the amount Duty three per J . T-TTi 1 centum. of all such interest, or coupons, or dividends, whenever the same shall be paid ; and said canal companies or canal navi- gation, or slack-water corporations, or turnpike companies, or any person or persons owning, possessing, or having the care or management of any canal company, or canal navigation, or slack-water corporation, or turnpike company, are hereby au- thorized and required to deduct and withhold from all pay- May be deduct- ments made to any person, persons, or party, after the first men's".'^ '^ ^^^' day of July, as aforesaid, on account of any interest, or cou- pons, or dividends due and payable, as aforesaid, the said duty or sum of three per centum ; and the duties deducted, as aforesaid, and certified by the president or other proper ofiicer of said company or corporation, shall be a receipt and discharge, according to the amount thereof, of said canal companies, or canal navigation, or slack-water corporations, or turnpike companies, and the owners, possessors, and agents thereof, on dividends and on bonds or other evidences of their indebtedness upon which interest or coupons are payable, holden by any person or party whatsoever, and a list or re- turn shall be made and rendered within thirty days after the List in 30 days. time fixed when said interest, or coupons, or dividends be- come due or payable, and as often as every six months, to statement every the Commissioner of Internal Ptevenue, which shall contain a commlssl'oner."'^ true and faithful account of the duties received and charge- able, as aforesaid, during the time when such duties have ac- crued, or should accrue, and remainhig unaccounted for ; and there shall be annexed to every such list or return a declara- tion, under oath or affirmation, in manner and form as may be Oattu prescribed by the Commissioner of Internal Revenue, of the 118 AMENDMENTS, president, treasurer, or some proper oiBcer of said canal com- pany, or canal or navigation and slack-water corporation or turnpike companies, that the same contains a true and faith- ful account of the duties so withheld and received during the time when such duties have accrued, or should accrue, and not accounted for ; and for any default in the making or ren- dering of such list or return, with the declaration annexed, as aforesaid, the person or persons owning, possessing, or hav- ing the care or management of such canal company or canal, navigation, or slack-water corporation, or turnpike compa- nies, making such default, shall forfeit, as a penalty, the sum Peuaity, $500. of five hundred dollars ; and in case of any default in making or rendering said list, or of any default in the payment of In case of de- the dutv. Or any part thereof, accruing or which should ac- fauU. how assess- •" •' ^ -, „ • i n i ^ -,• ed and collected, crue, the assessment and collection shall be made according to the general provisions of the act to which this act is an. amendment. FERRY-BOATS. Ferryboats; Sec. 9. A?id be it further enacted, That any person or per- sons, firms, companies, or corporations, owning or possess- ing, or having the care or management of any ferry-boat, or vessel used as a ferry-boat, propelled by steam or horse power, in lieu of the duties now imposed by law, shaU be subject to pay a duty of one and one half of one per centum Duty on gross upoii the gross receipts of such ferry-boat ; and the return reteip s, per ^^^^ payment thereof shall be made in the manner prescribed in the act to which this act is an amendment. EXPRESS COMPANIES. Sec. 10. And be it further enacted. That on and after the first day of April, eighteen hundred and sixty-three, any per- son or persons, firms, companies, or corporations carrying on Express com- or doing an express business, shall, in lieu of the tax and after Apriu,is63l Stamp duties imposed by existing laws, be subject to and pay Duty 2 per cent, a duty of two per ccutum on the gross amount of all the re- on gross receipts, ^gip^g ^f g^^h express business, and shall be subject to the same provisions, rules, and penalties as are prescribed in section eighty of the act to which this is an amendment, for the persons, firms, companies, or corporations owning or possessing or having the management of railroads, steam- boats, and ferry-boats ; and all acts, or part of acts, incon- sistent herewith, are hereby repealed. AMENDMENTS. 119 residence to ba deducted fromiu- come. INCOME. Sec, 11. A)id be it further enacted, That in estimating the annual gains, profit, or income of any person under the act to which this act is an amendment, the amount actually paid by Artiount actuary such person for the rent of the dwelling-house or estate on which he resides shall be first deducted from the gains, profit, or income of such person. ALE, BEER, ETC., COAL OIL, DISTILLED SPIRITS, COTTON OR WOOLEN FABRICS MANUFAC- TURED PRIOR TO SEPTEMBER 1st, 1862. Sec. 12. And be it further enacted. That no duty shall be No duty re- *; 1, T 1 11 1 quired on articles required to be assessed or collected on beer, lager beer, ale, brewed, distuied, ^ -1 p T i^Mi • • <"" manufactured or porter, brewed or manufactured, or on coal illuminating prior to Sept. i, oil, refined, produced by the distillation of coal, asphaltum, factor/proo/that shale, peat, petroleum, or rock oil, distilled spirits, cotton or ufaeturl'^d,^*' "pre^ woolen fabrics, when brewed, manufactured, or distilled prior P"*'''' *'"'• to the first day of September, eighteen hundred and sixty-two, W'hether the same was removed for consumption or sale, or not, when the owner, agent, or superintendent of the brewery or premises in which such articles as aforesaid were made, manufactured, produced, or distilled, shall furnish to the Assessor of the district, without costs or expense to the United States, satisfactory proof that such beer, lager beer ale, or porter, or such coal illuminatiug oil, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, distilled spirits, cotton or woolen fabrics, was actually brewed, manufactured, produced, or distUled prior to the first day of September, eighteen hundred and sixty- two, as aforesaid : Provided, that, in addition to the fractional Proviso, parts of a barrel allowed in section fifty of the act to which this act is an amendment, fractional parts of a barrel may be thirds and sixths when the quantity therein contained is not greater than such fractional part represents: Provided, fur- Proviso: Duty^ ther, that from and after the passage of this act, and until the barrel on fermeni- „,.., iVt -I • r- 1 ^^ liquors until first day of April, eighteen hundred and sixty-four, there Aprui, is&i Bhall be paid on all beer, lager beer, ale, porter, and other similar fermented liquors, by whatever name such liquors may be called, a duty only of sixty cents for each and every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity or for fractional parts of a barrel: And 'provided, further, that the Commissioner of Internal proviso : Deduc- Revenue is authorized to make rules providing for deductions not" to exceed avo on account of leakage, from the quantity of spirituous liquors per cent,. 120 AMENDMENTS. . subject to taxation, under the act to which this act is an amendment, not exceeding five per centum of the amount removed for sale ; and said deduction shall be so adjusted in the different parts of the United States as to be proportioned^ as nearly as practicable, to the distances over which the manufacturer usually transports said liquors for the wholesale thereof; and the owner of the aforesaid hquors shall be charged with and pay the expense of ascertaining the leakage. Brewers t(j make ^^c. 13. And be U further enacted, That any brewer of ale, returns on the first «' ^ j ' •lay of each beer, lager beer, porter, or other malt liquors, shall be re- quired to render accoimts and make returns on the first day Not required to ^f each and every month, and no oftener. And no brewet rel^ord'of gra"i™ ^f ale, beer, lager beer, porter, or other malt liquors, shall etc., put m mash- hereafter be required to keep a record or an account, or to report or return the quantities of grain or other vegetable productions, or other substances put into the mash-tub by him or his agent or superintendent, for the purpose of pro- ducing malt liquors, any law to the contrary notwithstanding. BANKS. Banks, not de- Sec. 14. And hc U further enacted. That every incorporated as'oftSn'^ as'^once bank, or Other bank legally authorized to issue notes as cir- additions to its surplus or contingent fund as often as once in six months, shall, in lieu thereof, make returns, under oath, make returns to Commissioner un- der oath. Jan. 1, and July 1, of profits for six montiis next pre to the Commissioner of Internal Revenue, on tlie first days ceding; and pay ' •' duty, three per of January and July in each year, or within thirty days there- after, of the amount of profits which have accrued or been earned and received by said bank during the six months next preceding said first days of January and July ; and, at the time of making such returns, shall pay to the Commissioner of Internal Revenue a duty of three per cent, on such profits, and shall be subject to the provisions of the eighty-second Proriso. section of the act to which this is an addition : Provided^ that the return for the first of January, eighteen hundred and sixty-three, shall be made w*ithin thirty days after the passage of this act. ASSESSMENT OF LICENSES. Licenses to be ^^^i. 15. A7id be it further enacted, That the several Assess- Monday of" May ^^'^ ^^^^^^^ ^n the first Monday of May next, and on the first \n each year. Monday of May in each succeeding year, direct and cause the several Assistant Assessors to proceed through every part of their respective districts, and inquire after and concerning all persons being within the assessment districts where they AMENDMENTS. 121 respectively reside, and liable to license duty under the pro- visions of this act, or of the act to which this is in addition, and assess such persons as in said acts is required. And all in force tiii sue Ucenses so assessed shall continue in force until the first day ^edmgintdayof of May next succeeding. And all Hcenses granted after the Series i., No. 5; first day of May in any year shall expire on the first day of ijecision No. 9i ; May following, and shall be issued upon the payment of a ^' ratable proportion of the whole amount of duty imposed for such license ; and each license so granted shall be dated on the first day of the month in Avhich it is issued : Provided^ Proviso, that any person, firm, or corporation that on the first day of May next shall hold an unexpired license, shall be assessed a ratable proportion for the time between the expiration of the Ucense and the first day of May, eighteen hundred and sixty-four. ADHESIVE STAMPS A>^D STAMPED PAPER. Sec. 16. And be it further enacted, Th^t in any Collection Commissioner District where, in the judgment of the Commissioner of In- nrsh'"^'Toiiector8 ternal Revenue, the facilities for the procurement and distri- out pr!?payment bution of stamped vellum, parchment, or paper, and adhesive *'^^'■'^^'^'■• stamps are or shall be insuflicient, the Commissioner, as afore- said, is authorized to furnish, supply, and deliver to the Col- lector of any such district a suitable quantity or amount of stamped vellum, parchment, or paper, and adhesive stamps, without prepayment therefor, and shall allow the highest rate of commissions to the Collector allowed by law to any other commissions. parties purchasing the same, and may, in advance, require of any such Collector a bond, with suflicient sureties to an Bond, amount equal to the value of any stamped vellum, parchment, Forms, p. 133. or paper, and adhesive stamps which may be placed in his hands and remain unaccounted for, conditioned for the faith- ful return, whenever so required, of all quantities or amounts undisposed of, and for the payment, monthly, of all quantities or amounts, sold or not, remaining on hand. And it shall be the duty of such Collector to supply his deputies with, or sell collectors to to other parties within his district w^ho may make applica- ^"''P'^ deputies, tions therefor, stamped vellum, parchment, or paper, and ad- hesive stamps upon the same terms allowed by law, or under the regulations of the Commissioner of Internal Revenue, who is hereby authorized to make such other regulations, not Commissioner 'inconsistent herewith, for the security of the United States reguiat'k)ns. ** and the better accommodation of the public in relation to the matters hereinbefore mentioned, as he may judge necessary and expedient : Provided^ that no instrument, document, or i 22 AMENDMENTS. Proviso: Un- paper made, signed, or issued prior to the first day of June, ments not invalid Anno Domini eighteen hundred and sixty-three, Avithout 1863^ " '^'^^ ' being duly stamped, or having thereon an adhesive stamp to denote the duty imposed thereon, shall, for that cause, be Proviso: Must deemed invalid and of no effect: And jn^ovided, that no in- admUted^ls^ew! strumeut, document, writing, or paper, required by law to be '^^'^'^^' stamped, signed, or issued, without being duly stamped prior to the day aforesaid, or any copy thereof, shall be admitted or used as evidence in any court until a legal stamp, or stamps, denoting the amount of duty charged thereon, shall have been affixed thereto or used thereon, and the initials of the persons using or affixing the same, together with the date when the same is so used or affixed, shall have been placed thereon by such person. And the person desiring to use any such instrument, document, writing, or paper as evidence, or his agent or attorney, is authorized in the pi"esence of the in open coilrt. court to Stamp the same as heretofore provided by law. OFFICERS OF INTERNAL REVENUE. Compensation ^^^- '^'^ ' ^^^^ ^^ it further enacted, That, in addition to the of Collectors. compensation now allowed to Collectors for their services, and that of their deputies, there shall be allowed their necessary and reasonable charges for postage actually paid on letters and documents received or sent and exclusively relating to official business; and in calculating the commission of Col- lectors of Internal Revenue in districts where distilled spirits are shipped to be sold in other districts in pursuance of the provisions of the act to which this act is an amendment, the amount of duties due on the quantity of spirits so shipped shall be added to the principal on which the commissions of such Collectors are calculated, and a corresponding amount shall be deducted from the principal sum on which the com- missions of the Collectors in the districts to which such spirits Proviso : Limu- are shipped are calculated : Provided, hoioever, that the salary *'"'"■ of no Collector shall exceed ten thousand dollars in the aggre- gate, or more than five thousand dollars exclusive of the ex- penses of administering the office. Sec. 18. And be it further enacted. That it shall be the duty mi^ilner. ^ °'°" of the Commissioner of Internal Revenue to pay over to the Treasurer of the United States monthly, or oftener, if required by the Secretary of the Treasury, all public moneys which may come into his hands or possession, for which the Treas- Burer shall give proper receipts, and keep a faithful account, and at the end of each month the Commissioner, as aforesaid, shall render true and faithful accounts of all pubhc moneys AJMENDMENTS. 123 received or paid out, or paid to the Treasurer of the United States, exhibiting proper Aouchers therefor, and the same shall be received and examined by the Fifth Auditor of the Treasury, who shall thereafter certify the balance, if any, and transmit the accounts, with the vouchers and certificate, to the First Comptroller for his decision thereon ; and the Com- missioner, as aforesaid, when such accounts are settled as herein provided for, shall transmit a coi>y thereof to the Secretary of the Treasury. He shall at all times submit to the Secretary of the Treasury and the Comptroller, or either of them, the inspection of moneys in his hands, and shall, prior to the entering upon the duties of his office, execute a bond, with sufficient sureties, to be approved by the Secretary Bond, of the Treasury and by the First Comptroller, in a sum of not less than one hundred thousand dollars, payable to the United States, conditioned that said Commissioner shall faithfully per- form the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in obedience to law and in compliance with the order or regu- lations of the Secretary of the Treasury, all public moneys which may come into his hands or possession, and for the safe-keeping and faithful account of aU stamps, adhesive stamps, or vellum, parchment, or paper, bearing a stamp de- noting any duty thereon ; which bond shall be filed in the office of the First Comptroller of the Treasury, and such Commissioner shall, from time to time, renew, strengthen, and increase his official bond as the Secretary of the Treasury may direct. Sec. 19. A)id be it further enacted, That the President shall office of Deputy ajjpoint in the Department of the Treasury, by and with the advice and consent of the Senate, a competent person, who shall be called the Deputy Commissioner of Internal Revenue, with an annual salary of twenty-five hundred dollars, Avho salary. shaU be charged with such duties in the Bureau of Internal Duties. Revenue as may be prescribed by the Secretary of the Treas- ury, or as may be required by law, and who shall act as Com- missioner of Internal Revenue in the absence of that officer, and exercise the privilege of franking all letters and docu- Franking priv. ments pertaining to the Office of Internal Revenue. ^^^' Sec. 20. And be it further enacted^ That the Secretary of the Treasury may appoint, not exceeding three revenue Revenue agent* agents, Avhose duties shall be, under the direction of the Sec- Duties. cretary of the Treasury, to aid in the prevention, detection, and punishment of frauds upon the revenue, who shall be paid such compensation as the Secretary of the Treasury may deem compenBation 124 AMENDMENTS. Cashier of In- ternal Duties. Salary. Duties. Compensation of Assessors. Salary and per- centage. PostaRC and sta- tionery. just and reasonable, not exceeding two thousand dollars per annum. The above salaries to be paid in the same manner as are other expenses for collecting the revenue. Sec. 21. And he it further enacted., That the President of the United States be, and he is hereby, authorized to appoint, by and with the advice and consent of the Senate, a compe- tent i^erson, who shall be called the Cashier of Internal Duties, with a salary of twenty-five hundred dollars, who shall have charge of the moneys received in the office of the Commis- sioner of Internal Revenue, and shall perform such duties as may be assigned to his office by said Commissioner, under the regulations of the Secretary of the Treasury ; and before entering ujDon his duties as cashier he shall give a bond with sufficient sureties, to be approved by the Secretary of the Treasury and by the Solicitor, that he will faithfully account for all the moneys, or other articles of value, belonging to the United States, which may come into his hands, and perform all the duties enjoined upon his office, according to law and regulations, as aforesaid ; which bond shall be deposited with the First Comptroller of the Treasury. Sec. 22. And he it further enacted., That in lieu of the pay allowed by law, the several Assessors, from the date of their appointment, shall be allowed and paid a salary of fifteen hun- dred dollars per annum, payable quarterly, and in addition thereto, where the receipts of the collection district shall ex- ceed the sum of two hundred thousand dollars, and. shall not exceed the sum of four hundred thousand dollars annually, one half of one per centum upon the excess of receipts over two hundred thousand dollars ; where the receipts of a col- lection district shall exceed four hundred thousand dollars, and shall not exceed eight hundred thousand, one fourth of one per centum upon the excess of receipts over four hundred thousand dollars ; where the receipts shall exceed eight hun- dred thousand dollars, one tenth of one per centum upon such excess ; but the salary of no Assessor shall in any case exceed the sum of three thousand dollars. And the several Assessors shall be allowed and paid the sums actually expended for office rent, not exceeding the rate of five hundred dollars per annum. The Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, is authorized to allow each Assessor such clerks as he may deem necessary for the proper transaction of business, and to fix their compensa- tion. Such Assessors shall also be allowed their necessary and reasonable charges for postage actually paid on letters and documents received or sent, and exclusively relating to AlSrENDMENTS. 125 oiRcial business, and for stationery and blank books used in the execution of their duties ; and the comi^ensation herein specified shall be in full for all expenses not otherwise partic- ularly authorized. And Assistant Assessors shall, in addition Assistant Assos- to pay and charges allowed by law, also be allowed their poslage""actLiii'y necessary and reasonable charges for postage actually paid on p^'*'' '^^'^■ letters and documents received or sent, and exclusively re- lating to official business : Provided, that the Secretary of the Proviso. Treasury shall be, and he is hereby, authorized to fix such additional rates of compensation to be made to Assessors and Compensation Assistant Assessors in the States of California and Oregon, California, Ore- and the Territories, as may appear to him to be just and ritories. equitable in consequence of the greater cost of living and traveling in those States and Territories, and as may, in his judgment, be necessary to secure the services of competent and efficient men : Provided further, that the rates of com- Proviso, pensation thus allowed shall not exceed the rates paid to sim- ilar officers in such States and Territories, respectively. Sec. 23. And be it further enacted. That Assistant Assess- ors shall make out their accounts for pay and charges al- Accounts of as- 1 111 11 •/>• !• t'Tt sistant Assessors, lowed by law monthly, sjjecitying each item and mcludmg how made out and the date of each day of service, and shall transmit the same ^^' ' to the Assessor of the District, who shall thereupon examine the same, and if it appear just and in accordance Avith law, he shall indorse his approval thereoi, but otherwise shall re- turn the same with objections. Any such account so ap- proved may be presented by the Assistant Assessor to the '''gfr-s''""*' Collector of the district for payment, who shall thereupon pay the same, and, when receipted by the Assistant Assessor, be allowed therefor upon presentation to the Commissioner of Internal Revenue. Where any account, so transmitted to the Assessor, shall be objected to, in whole or in part, the Assistant Assessor may appeal to the Commissioner of In- Appeal, ternal Revenue, whose decision on the case shall be final ; and should it appear at any time that any Assessor has will- fully and corruptly approved any account, as aforesaid, allow- Amounts cor- ing any Assistant Assessor a sum larger than was due ac- by^an Asri^sorto cording to law, it shall be the duty of the Commissioner of Internal Revenue, upon proper proof thereof, to deduct the sum so allowed from any pay Avhich may be due to such As- sessor ; or the Commissioner, as aforesaid, may direct a suit to be brought in any court of competent jurisdiction against the Assessor or Assistant Assessor in default for the recov- amount: ery of the amount willfully and corruptly allowed, as here- inbefore mentioned. be deducted from his pay. Suit may oe brought for the ?ry of such Sec. 59, p. 40. IliO AMENDMENTS. GENERAL PROVISIONS. Penalty for Sec. 24. Afid be it further enacted. That if any person or doing business . *^ ^ without a license, pei'sons shall knowuigly exercise or carry on any trade or business, for the exercising or carrying on of which trade or business a license is required, without taking out such license as is in that behalf required, he, she, or they shall, for every such oifense, upon conviction thereof, in lieu of or in addition to other penalties now imposed by law, at the discretion of Imprisonment, the court, be subject to imprisonment for a term not exceed- ing two years. Auctioneer's li- Sec. 25. A?id be it further enacted^ That no auctioneer thrdistri^t where ^hall be authorized, by virtue of his license as such auction- granted, ggj.^ jQ ggjj ^jjj, goods or other property in any other district than that in which the license shall have been granted ; but Lawyers, physi- lawyers, physicians, surgeons, or dentists, having taken out nSd.**''''' ^^^ 3, license as such, shall not be required to take out any addi- tional license in consequence of practicing their profession within or beyond the limits of the district where licensed. Sec. 26. And be it further enacted, That, upon the removal of any person or persons from the house or premises at which transferfed^o oth! ^^' ^^^®' ^''^ ^^®^ Were authorized by license to exercise or carry er premises. on any trade or business mentioned in such license, and au- thorized by the act to which this act is an amendment, it shall and may be lawful for the person or persons authorized Collector's in- to grant licenses to authorize and empower, by indorsement Series i.j No. 4; On such Uccnse or Otherwise, as the Commissioner of Internal '''s^eHesi.,No.5; Revenue shall direct, the person or persons so removing, as ^ble^sion No.103; aforesaid, to any other place, to carry on the trade or busi- P- 2''2- ness specified in such license at the place to which such per- son or persons may have removed, for or during the residue of the term for which such license was originally granted, without taking out any fresh hcense or payment of any addi- tional duty, or any fee thereupon, for the residue of such Proviso. term, and until the expiration thereof: Provided, always, • Fresh entry to that a fresh entry of the premises at which such trade or be made. business shall continue to be so exercised or carried on, as aforesaid, shall thereupon be made by and in the name or names of the person or persons to whom such authority, as aforesaid, shall be granted. , . Sec. 27. And be it further enacted. That any person who Vendor of arti- '' -, • • ^ n cios named in shall offer for sale, after the thirtieth oi September, eighteen Schedule C offer- , ^, ,. , ^ . . . ^ t.<-,7ti ed for sale after hundred and sixty-three, any ot the articles named in Schedule deemed the mani C of the act to which this act is an amendment, whether the must affix stamps, articles SO offered are imported or are of foreign or domestic preparations, compositions, perfumery, and cosmetics, in- "^"^ intended for tended for exportation, as provided for in section one hundred nianufiictured in AMENDMENTS. 127 manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties in said act imposed in regard to the sale of such articles without the use of the proper stamp or stamps as in said act is required. Sec. 28. And be it further enacted, That all medicines, p^pnctary arti- • • cles intended for exportation to be nianufiictured in boudt;d ware- and nine of the act to Avhich this act is an amendment, in houses, class two. ordered to be manufactured and sold or removed, without being charged with duty, and without having a stamp affixed thereto, may, under such rules and regulations as the Secre- tary of the Treasury may prescribe, be made and manufac- DedsionNo.ioi; tured in warehouses known and designated in treasury regu- lations as bonded warehouses, class two: Provided, such proviso: Bonds, manufacturer shall first give satisfactory bonds to the Collector ° /.I Blank Forms, p. of Internal Revenue for the laithtul observance ot the rules isa. and reo-ulations herein provided for, in amount not less than half required by the regulations of the Secretary of the Treasury from persons allowed bonded w^arehouses, class two. Such goods, when manufactured in such warehouses, may be now may be re- removed for exportation, under the direction of the revenue Excite or^stamp officer having charge thereof, without being charged with '^'*^^- duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse as aforesaid, shall be at liberty, under such rules and regulations as the Secretary of the Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the pro- visions of the said act to be exported free from tax or duty, as well as the necessary materials, implements, packages, * vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from stamp and excise duty. Articles used in / ,^ J n sucli manufacture Articles and materials so to be used may be transiei'red irom exempt from , , , • 1 . 1 1 1 T 1 Stamp and excise any bonded warehouse m which the same may be, under such duty, regulations as the Secretary of the Treasury may prescribe, into any bonded warehouse, class two, in which such manu- facture may be conducted, and may be used in such manufac- ture, and when so used shall be exempt from stamp and excise duty, and the receipt of the officer of the revenue in charge shall be received as a voucher for the manufacture of such articles. Any materials imported into the United States imported mate- may, under such rules as the Secretary of the Treasury may duty,'^''1n^ what prescribe, and under the direction of the proper officer of the customs, be removed in original packages from on ship-board, 128 AMENDMENTS. or from the bonded warehouses in which the same may be, into the bonded warehouse, class two, in which such manu- facture may be carried on, for the purpose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. Xo article so re- moved, nor any article manufactured in said bonded ware- house, class two, shall be taken therefrom except for exporta- offieer of the tion, uudcr the direction of the proper officer of the customs orwlTrehousrfo having charge thereof, whose certificate, describing the upon removal!^'" articles by their marks, or otherwise, the quantity, the date of importation, and name of vessel, with such additional particulars as may from time to time be required, shall be received by the Collector of custoins in cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under these regu- „ , ^ , lations shall be under the supervision of an officer of the cus- Manufacturer to ^ bear expenses. toms, and at the cxpcnsc of the manufacturer. Manufactured Sec. 29. And 1)6 it further enacted., That spokes, hubs, from'duty.'*''*'™^' fellocs, griudstoncs, coke, silver bullion, rolled or prepared for platers' use exclusively ; materials for the manufacture of hoop skirts exclusively, and unfiitted for other use (such as steel wire, rolled, temjjered, or covered, cut tapes, and small wares for joining hoops together) ; spindles, and castings of all descriptions, whei'e made exclusively for instruments, articles, or machinery upon which duties are assessed and paid, shall be exempt from duty ; and all goods, wares, and merchandise, and articles made or manufactured from mate- rials which have been subject to and upon which internal duties have been actually paid, or materials imported upon which duties have been paid, or upon which no duties are imposed by law, where the increased value of such goods, wares, and merchandise, and articles so made and manufac- tured shall not exceed the amount of five per centum ad valorem, shall be, and hereby are, exempt from duty. Cloths dyed, etc., Sec. 30. And he it further enacted., That on all cloths of L^7abHes"which ^Hk, cotton, or other material, dyed, printed, bleached, manu- from piace'Trna'^ factured, or prepared into other fabrics, which were removed miiacture prior to fj-pj^ the place of manufacture prior to the first of September, Hept. 1, IbbZ, or -i -^ _ -i ' have been or shall eicfhteen hundred and sixty-two, or which have been or shall be imported, to he ° c y assessed only on be imported, the duty or tax of three per centum shall be increased value. ' , . n i i /. -r. Proviso. assessed only upon the mcreased value thereof: Provided Decision No 85- /'<^^^^^^5 ^^"^ whenever the duty has been assessed, or assessed P- 259. and collected at the full value thereof upon cloths of silk, cotton, or other material manufactured and removed from the place of manufacture prior to the first of September, eighteen AMENDMENTS. 129 Ium(lre(l and sixty-two, or which were imported prior to the passage of this act, and which have been dyed, printed, bleached, manufactured, or otherwise prepared into other fabrics since the said first of September, eighteen hundred and sixty-two, the Commissioner of Internal Revenue, subject Commissioner to the regulation of the Secretary of the Treasury, shall be, fund°dutfe/'*i,aH and he hereby is, authorized and directed to remit, refund, BuchciotiT^'"'*^ and pay back such proportion of said duties as were assessed upon the value of such cloths before the same were so dyed, printed, bleached, manufactured, or otherwise prepared. Sec. 31. And be it further enacted^ That the Commis- commissioner sioner of Internal Revenue, subject to the regulations of the fund'Tiiu^s'erro- Secretary of the Treasury, shall be, and hereby is, authorized ^y'ZtlsIef^fxt, to remit, refund, and pay back all duties erroneously or ille- ""cmcredTg^Mt gaily assessed or collected, and all judgments or sums of Collectors. money recovered in any court against any Collector or Deputy Collector for any duties or licenses paid under protest. Sec. 32. And be it further enacted^ That manufacturers of Manufacturers lard oil, lubricating oil, and linseed oil shall be subject to the oti "ItcVsubject to provisions of the act to which this is an amendment, relating lUo acTreiaTingto to distillers of spirituous liquors, and designed for the pur- ^'*'■'"'^"• pose of ascertaining the quantity produced, so far as the same may, in the judgment of the Commissioner of Internal Rev- enue, and under regulations to be prescribed by him, be deemed necessary. Sec. 33. A7id be it further enacted, That the provisions of Producers of ar- the act to which this act is an amendment, in relation to re- turns by manufacturers, and the pajnnent and collection of duties upon manufactured articles, enumerated in section seventy-five of said act, shall be, and hereby are, made appli- cable to the producers of articles which are also mentioned in said section, and on which taxes are levied. liclrs enumerated in section 75 to make returns. INSPECTORS OF MANUFACTURED TOBACCO. Sec. 34. And be it further enacted. That there shall be inspectors of designated by the Collector in every district where the same tobacco to be de- •' Rignatcd by Col may be necessary one or more inspectors of manufactured lector. tobacco, who shall take an oath faithfully to perform their oatb. duties in such form as the Commissioner of Internal Revenue shaU prescribe, and who shall be entitled to receive such fees Fees. as may be fixed and prescribed by said Commissioner. And all manufactured tobacco shall, before the same is used or ah mannrae- removed for consumption or sale, be inspected and weighed l.Tin^Kc'ted'' b^ by an inspector, designated as aforesaid, who shaU mark ^'^^^. "/^'^ °' '^ 130 AMENDMENTS. upon the box or other package containing such tobacco, in a manner to be prescribed by said Commissioner, the quality and v/eight of the contents of such package, with the date of inspection and the name of the inspector. The CTrner to pay fees of such inspector shall in all cases be paid by the owner laspector's fees. ^ , • •, t mn t • r' 01 the tobacco so mspected and weighed. Ihe penalties lor Penalty for the fraudulent marking of any package of tobacco, and for fraudulent mark- n -, i -, -, '~ -• • ■> ing, or fraurt in any traudulent attempt to evade the duties on tobacco, so Clanging mar s. j^^pg^^gfj^ ^^y changing in any manner the package or the marks thereon, shall be the same as are provided in relation to distilled spirits by existing laws. That manufoctured to- bacco may be removed from the place of manufacture for the purpose of being exported, after the quantity and quality to ARer inspection, be SO removed shall have been ascertained by inspection, ac- for^export,"upon cording to the provisions of this act, upon and with the writ- written permit. ^^^^ permission of the Collector or Deputy Collector of the district, without payment of the duties thereon previous to Bond. such removal, the owner thereof having given bond to the United States, with sufficient sureties in the manner and D«!WonNo. 95; form and under regulations to be prescribed by the Com- missioner of Internal Revenue, and in at least double the amount of said duties, to export the said manufactured to- bacco or pay the duties thereon within such time as may be stated in the bond ; and all the provisions relative to the ex- portation of distilled spirits in bond, contained in the act to which this is an amendment, as far as the same may be ap- plicable, shall be applied to the exportation of tobacco in ProTiso. bond : Provided^ hoicever, that nothing herein contained shall be considered to apjjly to snuff, fine-cut tobacco, or cigars. DRAWBACK. Evidence of ex- Sec. 35. And he it further enacted^ That the evidence of ti^'^to^benefit" of exportation to entitle to benefit of drawback under the act to drawback. provide internal revenue to which this act is an amendment, Bee. 116; p.94. and the rules and regulations pertaining thereto, shall be the same as those which are now or may be required to entitle the exporter to benefit of drawback under the acts relating to drawbacks of duties on imports, with such other rules and regulations as the Secretary of the Treasury may prescribe ; that the bureau in charge of exports for the benefit of draw- T5-k''To'"hL^v'I t)^ck under the acts as aforesaid at the port of New York •iiwge. (and at such other ports as the Secretary of the Treasury may designate), shall have charge of the same under the act to which this act is an amendment ; that the head of such and Nevada Ter- ritory, how paid. AMENDMENTS. 131 bureau shall be invested with the authority and receive the emoluments of a deputy of the Collector of Customs ; and that the said bureau shall, under the direction of the Col- lector of the Customs, embrace the supervision of all exports entitled to remission of duties, or to drawback of duties paid, imder the acts above mentioned ; the ascertaining and certifying such duties ; the taking and cancellation of required bonds ; the charge of all export entry pa- pers for benefit of drawback and ofiicers' returns thereon, and of certificates in proof of the landing of such exports abroad : Provided^ that nothing herein contained shall be Proviso, construed to change or modify the existing mode of pajing the drawbacks and debentures allowed by the laws before referred to. Sec. 36. And he it further enacted^ That the Assistant collectors and Treasurer of the United States at San Francisco is required, fomiaToregoni under such instructions as the Commissioner of Internal Rev- enue shall prescribe, to audit, allow, and pay the accounts for services of the Collectors and Assessors of CaUfornia, Oregon, and Nevada Territory, subject to the revision of the said Commissioner. Sec. 37. And he it further enacted^ That this act, except Act to take effect where otherwise indicated, shall take efiect from and after pasTa|e!^ ^^' "^ its passage, and all acts and parts of acts repugnant to the Decision No. S2, provisions of this act be, and the same are hereby, repeal- ^' '^^'^' ed : Provided, that the existing laws shall extend to and Proviso. be in force, as modified, for the collection of the duties im- extended.^ '''''* posed by this act, for the prosecution and punishment of all ofienses, and for the recovery, collection, distribution, and remission of aU fines, penalties, and forfeitures, as fully and efiectually as if every regidation, penalty, forfeiture, pro- vision, clause, matter, and thing to that efiect, in the ex- isting laws contained, had been inserted in, and re-enacted by, this act. Sec. 38. And he it further enacted. That from and after Drawback on the date when this act takes efiect, there shall be an allow- ^ uoh"^'* nfa'mifac- ance or drawback on cordials and other Uquors manufactured tured whoiiy or in . ^ part of duty paid wholly or m part of domestic spirits, on which a duty shall domestic spirits. have been paid equal in amount to the duty paid on such spirits when exported, with such deduction as the Secretary of the Treasury may think reasonable, not exceeding five per centum of the amount of duty so paid, the amount to be ascertained in the manner and under the regulations pre- Bcribed in section one himdred and sixteen of the act to which this is additional, and the same to be subject to all the 132 AMENDMENTS. Proviso. provisions of said section applicable thereto : Provided., that no such allowance shall be made unless the value of the spirits used in such manufacture shall exceed one half of the whole value of the article manufactured, as aforesaid. Galusha a. Geow, Speaker of tlce House of Mejyresentaiives. Solomon Foot, President of the Senate ^rro tempore. Appkoved March 3, 1863. Abraham Lincoln. i\ [Series I., No. 4.] [Series I , Nos. 1 and 2, are both revised and included in this number.] SCHEDULE BLANK FOllMS AND INSTRUCTIONS TO ASSESSORS AND COLLECTORS. No. 1« Quarterly JReturns of all Insurance Compa7nes {except Life) of Premiums and Assessments received. This blank is sent to Assessors for distribution only. The return and payment are to be made to the Commissioner of Internal Revenue. No. 2. Quarterly Return hy Railroad Corporations of Interest and Dividends^ icith the Amoimt of Tax withheld. To be rendered January 1, April 1, July 1, and October 1. Other directions same as No. 1. No. 3. Manufacturers' Monthly Return. To be obtained by the Assistant Assessor, entered iipon his Assess- ment Book, and returned to Assessor on his list, No. 23. No. 4. Monthly Returns hy Railroads., Steamboats^ and Ferry- boats. Same as No. 3. No. 5. Monthly Return by Atcctio7ieei's. Same as No. 3. No. 6. Quarterly Returns by Ranks, Trust Companies, Savings Institutions, and Insurance Companies, of Dividends, etc. Same as No. 2. No. 7. Quarterly Returyis of Receipts for Advertiseinents. Same as No. 3. No. 8. Monthly Returns of Slauyhtered Animals. Same as No. 3. No. 9. Monthly Returns of Gross Receipts of Bridges. Same as No. 3. 134 msTKrcTioNS to assessors and collectoks. No. 10. Beturns ly Paymasters^ etc. (For distribution only.) No. 11. Application for License. In this blank the name of the firm, if more than one person is in- terested, and the name and residence of each member of the firm, must be written. This form of application is designed for every form of license authorized, and in order to fill the blank properly, it will be necessary for the Assistant Assessor to consult the law, Section 58. One Application only is necessary in each case. Tliis is to be re- turned to the Assessor and by him to the Collector. The Application must also be entered upon the Assistant Assessor's Book, and re- turned to the Assessor in due course of business. All Applications for License must be made to the Assessor or Assistant Assessor. No. 12. Notice hy Manufacturers. No. 13. Form of Book to he hept by JDistilhrs. Collectors will require every distiller to provide himself with a book, in which he must each day make the entries required by the law. The book is to be kept iinder the direction of Collectors, but open for the examination of Assessors and their Assistants, and the Assessor or Assistant Assessor is required to visit each distillery in his District once in thirty days at least. The distiller is expected to account for each day, and especially, if the distUlery is not running, the reason should be given under the head of remarks. The Collector, or his Deputy, must satisfy himself that the accounts are accurately kept. No. 14. Distillers' Tri-rnontJily Account. To be rendered to the Collector, or his Deputy, tri-monthly, and tax paid. No. 15. Bistillers' Monthly Abstract. This Abstract the Assistant Assessor is required to obtain, and enter the same in his Assessment Book. [See Addenda, p. 142.] No. 16. Distillers'' Beceipjt Boohs. All receipts granted to parties paying taxes on distilled spirits must be taken from these books, and on no account whatever is a receipt to be given on loose paper. The receipts to be carefully numbered, and the particulars thereof to be duly noted in the margin of the book, which will be required hereafter by the Commissioner. No. 17. Form of Book to be kept by Bretcers. Same as No. 13. INSTRUCTIONS TO ASSESSOES AND COLLECTORS. 135 No. 18. Brexcers' Monthly Account. To be rendered to the Collector, or his Deputy, and tax paid. No. 19. Brewers' Monthly Abstract. Same as No. 15. No. 20. Brexoers' Receipt Book. Same as No. 16. No. 21. Assessor''s Monthly Abstract. This account is to be rendered by the Assessor to the Commis- sioner of Internal Revenue as soon as possible after the first day of each month, showing the amount assessed on each article and* occu- pation, and returned by list to the Collector of his District, and by him receipted for, during the preceding month. Great care must be taken to have this account correct. No. 22. Collector''s Monthly Abstract. This account is to be rendered by the Collector to the Commis- sioner of Internal Revenue as soon as possible after the first day of each month, showing the amount collected on each article and occu- pation during the preceding month, and also the amount otherwise accounted for. No. 22i. Collector''s BetaUed List. This account is to be rendered at the same time with the Monthly Abstract, and must contain the names of the parties from whom taxes have been collected, and the sums collected from each during the preceding month, specifying every subject of duty or taxation, and the rate and amount of tax collected thereon. The aggregate of this list must agree with the aggregate of the Monthly Abstract. No. 23. Assessor's Alphabetical List, This is a copy of the Assistant Assessor's Dook, and by him re- turned to the Assessor, as per Section 14. This blank is also to be used by Assessors in making out the lists required by Section 16. Under this section the Assessor will make three lists in detail, which must contain the names of the parties assessed, and the sums payable according to the provisions of the revenue law upon every subject of duty or taxation in and for his Collection District, one of said lists to remain with the Assessor, and be open to the inspection of any person who may apply to inspect the same, one to be delivered to the Collector of his District to enable him to collect the taxes therein assessed, and one to be forwarded immediately to the Commissioner of Internal Revenue. The aggre- gate amount of taxes returned to a Collector, on such lists, in any one month, must agree with the aggregate of the Assessor's Abstract for the same month, as rendered on form No. 21. 136 INSTKUCTIONS TO ASSESSORS AND COLLECTORS Each Collector, on receiving lists as aforesaid, shall subscribe on two of the same a receipt, in the following form : I hereby acknowledge the receijit of a hst of taxes assessed by and under the authority of , Assessor for the District of , of which the foregoing list is a copy, amounting in the aggregate to joo dollars. Date. , Collector. In addition to the above, the Assessor and Collector must both subscribe to the aggregate list to be made on form No. 23i, which must be transmitted by the Assessor to the First Comptroller of the Treasury, at Washington, D. C. NOi 23 J I Aggregate Lists of Taxes Assessed and Returned to Collector to he forwarded to the First Comptroller. See No. 23. No« 24« Income lieturn. Same as No. 3. No. 25. Form of Booh to he hept hy Coal-oil Distillers. Same as No. 13. No. 26. Coal-oil Distillers' Tri-ynonthly Account. Same as No. 14. No. 27. Coal-oil Distillers^ Monthly Abstract. Same as No. 15. No. 28. Oaths of Assessors and Assistant Assessors. The oath of each Assessor and Assistant Assessor should be re- turned to the Collector of the District, and by him be transmitted to the Commissioner of Internal Revenue. No. 29. Invoice of Fermented liquor, and Permit to Remove the same. In this blank the place to which liquors are removed should be stated with great distinctness and particularity. Three copies of invoice and permission for removal should be made, the first marked " original," for the party owning the hquor ; the second marked " duplicate," which should be immediately transmitted to the Collector to whose District the liquor is removed ; the third marked " triphcate," which should be transmitted to the Assessor of the same District, who will enter it on his list (No. 23) as a charge against the Collector. These blanks, when signed by the Collector, should severally bear the impression of his official seal. No. 30. Distillers' Bond. The poial sum named in the bond should be twice as great as the probable amount of the monthly tax. mSTKUCTIONS TO ASSESSOKS AND COLLECTORS. 137 T}ie Collector should be satisfied that the sureties are sufficient tc justify iu the fidl sum named in the bond. The penal sum in the bond may be increased, from time to time, il deemed necessary. No. 31. Invoice of Oil or Spirit removed for Export. This blank is designed to meet cases in which spirits are removed for export, before as well as after being converted into alcohol. The blank may be so filled as to authorize re-distillation before exportation. It will also meet the case of oil removed for exportation. Two blanks to be used for each case, one marked " original," which must be attached to the bond (No. 32). The other marked "duplicate," to be delivered to the party. These blanks, like No. 29, should bear the Collector's official seal. No. 32. Bond to Export Spirit or Oil. The penal sum named in this bond must be at least twice the amount of tax, and the sureties must be able to justify in the full amount named. No. 33» JBill of Lading for the Removal of Spirit. Five to be used in each case — one to the distiller, one to the master of the vessel, two for the Collector shipping the spirit, one of which should be transmitted to the Collector to whose District the spirit is removed, and the other forwarded to the Commissioner of Internal Revenue. No. 34. Oath hy Manufacturers of Articles suhject to Stamp Tax. Every Assessor will be required to obtain this oath from each manufacturer as often as once a month, and transmit it to this office. N"-. 35. Return of Legacies or Distributive Shares of Personcd Property. No. B6. Quarterly Return hy Canal and Turnpike Companies of Interest arid Divideyids., with amount of Tax withheld. To be rendered January 1, April 1, July 1, and October 1. Other directions same as No. 1. No. 37. Monthly Return of Express Rusiness. Same as No. 3. No. 38. Semi-annual Return hy Ra?iks, etc., of average Amount of Circulation of JV^otes or Rills as Currency, etc., as De- posits. Other directions same as No. 1. [For Nos, 39, 40, 41, see p. 142.] Assessment Rooks. These books are to be carried through the District by the Assistant Assessor, the assessment recorded at the place and time as m.".de, 138 INBTKUCTIONS TO ASSESSORS AND COLLECTORS. and the signature of the party assessed to be obtained in the column provided for that purpose. This is deemed a much more expeditious and safe manner of making assessments than to require the lists to be made as provided in Section 8. When any person has signed the Assessor's book, thereby agreeing to the record made therein, the Entry becomes his list within the meaning of the law. There are, however, various lists and returns which are required to be made and Bworn to by manufacturers and others. All such lists and returns must be copied into the assessment book. When this is done, the signature and oath of the j^arty to the list is sufficient, without an- other signature in the book, reference being made to the list in the column intended for signature. All assessment of taxes w^hich are to be paid within the District where assessed should be entered in this book. A separate record should be kept of lists transmitted to other Districts for collection ; and any Assistant Assessor receiving a list or lists from a Collection District other than his own, as provided in Section 16 of the revenue law, shall enter said lists upon his assessment book, to the end that it may be returned to the Assessor, and charged against the Collector «f the District wherein the tax is to be collected. Lieenses. A charge is made against the Collector for the number of licenses «ent. Care should be taken that the margin of the book contains an exact transcript of the license issued. The book, while in use, should be kept in a secm-e place, the mar- gins preserved with great care, that they may, when aU the licenses shall have been issued, be returned to the office of the Commissioner jof Internal Revenue, and the license account balanced. All licenses must be issued by the principal Collector, from whose liands the deputy receives them, properly filled up, signed, and sealed, and delivers them to the parties therein named, upon payment of the proper tax. Transfer of Licenses. When a person holding a license desires to change his place of business, he must apjily to the Assessor of the District in which his license wms granted, for permission to remove the business to another part of the District, or to another District ; in either case, stating {pecilically the place and premises to which he intends to remove. It' satisfied of the applicant's bona fide intention to remove, the Assessor will certify the fiicts to the Collector who granted the license, and will at the same time make an entry of the facts against the name of the person in his License Record. The Collector, upon receiving this certificate, will indorse on the IKSTKUCTIONS TO ASSESSORS AND COLLECTOKS. 139 license permission to remove, as follows : " Permission is hereby- given to the within named A B to remove from the ])remises within described to , and to carry on the trade [or profession, or busi- ness] specified in the within license, at said described place or prem- ises, during the residue of the term for which the within license was originally granted ;" and the Collector will make an entry of the indorsement, in brief, in his License Kecord. If the holder of the license removes to another District, he must present his license, properly indorsed, to the Assessor of that District, who wUl make an entry of the same in his License Record. Assessors and Collectors must use due precautions to prevent per- sons from carrying on the same business in different places under one license. [See Addenda, p. 142.] Various Matters. The alphabetical Hst of the May assessment must be made out by the Assistant Assessor, and deUvered to the Assessor on or before the 30th day of that month, in all cases where possible. The Assessor will divide his District into a convenient number of divisions, so that the Assistant Assessor for each division may make his returns within the periods prescribed by the law and the regulations of this office, as communicated by the Commissioner from time to time. The Assistant Assessor will assess the annual tax as on the first day of May, ^\dthout regard to the time when the assessment may be actually made. The tax on manufactures will be assessed and paid in the Collection District where the manufactory is situated, unless otherwise provided m the law, and all ofiicial notices shall be served upon the treasurer, president, agent, or owner, and demands for taxes may be made upon either. The returns of railroads (of receipts for transportation, etc.), bridges, ferry-boats, and express companies, should be made at their principal ofiice or place of business. Where several railroads are so xmited as to have but one ofiice, the return may be made on the entire hue at such ofiice — although some of the roads may be located wholly or in part witliin other Col- lection Districts. Manufacturers will be required to make monthly return within tea days after the first day of each and every month. The Assistant Assessor will make return thereof to the Assessor within five days thereafter, and the Assessor shall, on or before the twentieth day of each and every month, make return to the Collector, and as otherwise provided, of all assessments upon manufacturers within his District for the preceding month; and the Collector shall make collection thereof on or before the Iusl day of the same month. 140 INSTRUCTIONS TO ASSESSORS AND COLLECTORS. Assessors and Assistant Assessors are referred to Section 74 for rules to be observed in estimating the value of property. Collectors will receive the tax payable on passports, and grant a receijit therefor, conformably to the provisions of the 87th section. He will also transmit a copy of said receipt, marked duplicate, to the Assessor of his District, that the amount may be duly returned on the Assessor's list, and receipted for by the Collector the same as in the case of taxes assessed. Collectors and Assessors will be allowed necessary and reasonable charges for stationery and blank books used in the performance of their official duties. All correspondence with this office must be conducted on uniform paper, letter size, and must bear at the head the name of the town or city, county, and State or Territory in which the writer resides, and after his signature the office of the writer, whether Assessor or Collector, with the number of his District, and the State in which it is situated. AU letters to be inclosed in an official envelop, and plainly addressed to the Commissioner of Internal Revenue, Wash- ington, D. C. The number of the District, and the State or Territory wherein situated, must invariably appear upon all receipts and other docu- , ments issued by either Assessors or Collectors. All lists, accounts, and returns made to Assistant Assessors and Deputy Collectors must be folded, indorsed, and filed in a uniform manner, and at the expiration of each and every month delivered over to their respective principals, who shall carefully preserve the same, subject to the order of the Commissioner of Liternal Revenue. AU books used by subordinates in the discharge of their official duties shall be kept in a neat and proper manner, and when full, de- livered over in the same manner. Every Collector must provide himself with an official seal, circular in form, and about one inch in diameter, which should have engraved thereon his name. Collector Internal Revenue, the number of his Dis- trict, and the State or Territory where situated. Each Collector will appoint as many Inspectors of spirit and coal oil as are required in his District, and report their names to the Com- missioner of Internal Revenue for approval. Each Inspector, before entering upon his duties, should subscribe and swear, or affirm, before gome competent magistrate, to the following oath : "I, A B, do swear (or affirm, as the case may be) that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of Inspector of spirits and coal oil, liable to a tax under the excise laws of the United States, without favor or par- tiality, and that I will do equal right and justice in every case in INSTKUCTIONS TO ASSESSOES AND COLLECTOKS. 141 which I shall be called upon to act ;" in addition, every Inspector must take the oath of allegiance, which oaths or affirmations shall be tiled with the Collector of the District wherein the Inspector is ap- pointed. The Collector Avill establish the fee per gallon for inspection to be paid by the distiller or manufacturer ; but the rate so estabUshed must be sanctioned by the Commissioner of Internal Kevenue. All spirit distilled shall, before the same is used or removed from the premises of the manufacturer, be inspected, gauged, and proved by Inspectors appointed, as aforesaid, for the performance of such duties, who shall mark upon the cask, or other package, containing such spirit, the quantity and proof of the contents of such cask or package, with the date of inspection and the name of the Inspector. x\nd all coal oil shall in like manner be inspected, gauged, and marked, witli the number of gallons contained in each cask or pack- age, the date of inspection, and the name of the Inspector ; with this addition, that oil produced from coal exclusively shall be so designated by the letter A, and oU produced from coal and other bituminous substances, by the letter B. Inspectors shall, at the request of the owner of any spirit or coal oil, weigh each cask or package by them inspected, and mark thereon the weight ; provided, that all such weighing and marking shall be at the expense of the person making the request. The duty on distilled sj^irits below proof must be collected at 20 cents per wine gallon, the same as if it were first proof. The duty on distilled spirit above first proof must be collected on the basis of first proof. KULE. To find the number of gallons of first proof in any quantity of spirit above first proof, multiply the number of gallons of the latter by its excess above proof, and divide the product by 50 ; the quotient Avill give the number of gallons to be added to the actual quantity of liquid. EXAMPLE. In 570 wine gallons of 68° strength (18° over first proof), how many proof gallons ? 570 18 570 wine gallons. 4560 205i gallons over proof. 570 7751 gallons first proof. 50)10260 2051 142 INSTKUCTIONS TO ASSESSOES AND COLLECTORS. The term first proof, used in these iBStructions, is that proof of a liquor which corresponds to 50° of Tralles' centesimal hydrometer, at the temperature of 60° of Fahrenheit's thermometer ; and in re- duciiig the temperatures to the standard of sixty, the table of com- mercial values contained in the manual for inspectors of spirits, pre- pared by Professor McCuUoh, under the superintendence of Professor Bache, and adopted by the Treasury Department, shall be used and taken as giving the proportions of absolute alcohol in the Hquids gauged and proved by Inspectors under the Excise Law. Collectors .are especially charged with the duty of enforcing these regulations with regard to the inspection of spirits. Collectors may, at their discretion, extend the time prescribed in the bond for the exportation of spirits for an additional period of not exceeding sixty days. DraichacJc. The Act of March 3, 1863, provides that all claims for drawback on merchandise exported, on which the internal duties have been paid, must be made through " the Bureau in charge of exports for the benefit of Drawback," at the port of New York, and at such other ports as may be hereafter designated. Claimants for drawback wiU not be required to proceed under this method until some time in May. Joseph J. Lewis, Commissioner Internal Revenue. Treasury DEPART:srEXT, V Office Internal Revenue^ A][yril^ 1863. Addenda (See Xo. 15, p. 134). He will also ascertain whether the distiller has, during the pre- ceding month, paid any duties on sj^irits bonded for exportation, and the amount, if any, must be entered in the Assessment Book. (See page 137.) NOi 39. Application for lermit to Remove Tobacco wider Bo7id for Exportation^ with Oath of Inspector. No. 40. Bond to Remove Tobacco for Exportation. No. 41. Permit to Remove Tobacco for Exportation. For regulations in reference to Nos. 39, 40, 41, see Decision No. 95. (See page 139.) Endorsements upon licenses under Sec. 63 of the Act of July 1 [Seeies I., No. 5.] [Series I., No. 3, is revised, and included in this number.] INSTRUCTIONS TO ASSESSOllS AND COLLECTORS. INSTRUCTIONS TO ASSESSORS AND COLLECTORS IN REFERENCE TO TiiE ASSESSMENT AND COLLECTION OF TAXES, AND PROSECUTIONS FOR FINES AND PENALTIES. In answer to the various questions addressed to the Office of In- ternal ReA^enue in reference to the assessment of taxes, and the modes of proceeding for the collection of the same, and for the en- forcement of fines, penalties, and forfeitures, the Commissioner has revised and modified the Instructions heretofore embraced in Series I., No. 3. TO ASSESSORS. I.— ANNUAL LISTS. The Annual List is composed exclusively of the taxes imposed on Licenses, on the articles named in Schedule A, and on Annual In- comes. The Monthly Lists for May, such as manufactures, slaugh- tered animals, etc., must not be included in the Annual List, but must be returned as usual and within the proper time. If any delay is necessary, it is better to delay the Annual Lists than the Monthly. 1. LICE^^SES. By the terms of Section 15 of the Act of March 3, 1863, aU per- sons liable to license duty, under the Excise Laws, whether holding unexpired licenses or not, should be returned in the Annual List of May, 1863. The manner in which this section is to be construed, and its operation and efiect generally, are clearly indicated in Deci- sion No. 94, which reads as folloAvs : "All licenses granted on api:)Hcations made prior to March 3d, 1863, will be issued in accordance with the provisions of the x\ct of July 1st, 1862. "All licenses granted on applications made subsequent to March 3d, 1863, will be dated on the first day of the month in which they 144 ESrSTKUCTIONS TO ASSESSOKS AND COLLECTOKS. tire issued, and will expire on the first day of May ne^ct succeeding. If, however, the applicant was liable to assessment at a time prior to the date of his application, and subsequent to March 3d, 1863, the license wiU be issued to cover the period of such liability, and the assessment made will be of a ratable proportion of the annual amount of duty imposed on such license. " On the first Monday in May, 1863, all unexj^ired licenses will be assessed in a ratable proportion from the time when they expire to the first day of May, 1864, and the new license will state that the licensee is authorized to transact the business named therein, from the date of the expiration of the existing license to the said first day of May, 1864. " K any person having an unexpired license on the first day of May next, shall be assessed therefor until the first day of May fol- lowing, and such person shall cease to transact the business contem- plated by such Hcense, at or before the time of the expiration of the first-named License, the amount assessed for the continuance of such license may be remitted or refunded, agreeably to the provisions of Decision No. 90." To these instructions it may be well to add, that if persons holding unexpired licenses Avholly refuse to apply, as required by said Sec- tion 15, it may be doubted whether they can be legally assessed imder Section 11 of the Act of July 1, 1862, and the fifty per centum be added, and therefore Assessors are advised not to make that addition. Applications for licenses should in all cases be returned promptly to the Collectors for collection. It may be useful to Assessors, as well as Collectors, to be informed, that no delay in the collection of such license duties should be given on the ground that the ai^phcants have a right to be heard in the Assessor's Court of Appeals, unless it is apparent that an error has been made in the assessment. And those who, having applied, refuse to take and pay for Hcenses when tendered, are liable to prosecution for the penalty prescribed in Section 59, and also to the penalty of imprisonment, under Section 24 of the Act of March 3, 1863, as well as those who do not apply for the licenses which their business may require. It is held that licenses can not legally be returned in Monthly Lists, unless the assessment is made and proceeded with precisely as is required in the case of the Annual List. But to avoid the delay and expense of that course, it has been deemed wise to receive apphca- tions for licenses when made voluntarily, and return them in Monthly Lists, dating them from the time the liability of the licensees began. And those who refuse or neglect to make such application are liable to be prosecuted under Section 59, and for the penalty of $100 imder INSTRUCTIONS TO ASSESSORS AND COLLECTORS. 145 Section 11 (which penalty is lield to apply to persons wlio commence business after the Annual Assessment, as well as to those wlio were in business at that time). The penaltv of imprisonment may also be enfoi-ced in such cases. But licenses veturned in Monthly Lists can not, of course, be assessed under Section 11, nor can the ten per centum prescribed by the amendment to Section 19 be added to the licelise tax. Those persons, however, who voluntarily apply and are returned in Monthly Lists, are not entitled to any specified time in which to pay. It is held, under Section 26 of the Act of March 3, 1863, that li- censes may be transferred not only from one place to another in the same District, but also from one District to another ; and in either case the Collector who granted the license must indorse upon it a permission to the holder to remove to his new premises, which must be named in the permit, and also entered in the Collector's License Record. Li case of removal to another District, the license must be presented to the Collector of that District, who will enter a mem- orandum of the same on his License Record. 2. Articles in Schedule A. The tax on all articles named in Schedule A must be assessed and returned in the Annual List for May, 1863, whether such articles were assessed in the Annual List of September, 1862, or in any Monthly List since then, or not. It is understood that such first as- sessment w^as for the year ending May, 1863. Assessors will observe the amendments to Section 77. If articles in Schedule A are omitted in the Annual List, they caa not legally be returned in any Monthly List ; yet the owners would be liable to the penalty of $100, under Section 11, for failing or neglecting to make returns, and they would doubtless in all cases prefer to pay the tax on a Monthly List to prosecution for the penalty. 3. Annual Incosle. Section 6 of the Act of July 1, 1862, expressly requires that "A list of the amount of annual income" shall be returned to the Assistant Assessor, and included in the Annual List. The provisions of Sec- tion 92, in regard to the assessment and time of payment of this tax, must be construed accordingly. Assessors, therefore, in prepaiing the Annual List, wiU take the regular course prescribed in Sections G, V, 14, 16, and 18 of the Act of July 1, 1862. For full directions in regard to the assessment of the Income Tttx, Assessors are referred to the Instructions prepared and issued from this Office. (Page 298.) Section 93 is construed, in connection with Sections 9 and II, as 10 146 INSTRUCTIONS TO ASSESSORS AND COLLECTORS. follows : If a person neglect or refuse to make such return of his annual income as the law requires, he may be assessed for the same under Section 11, and fifty per centum added; hut if he make a return, the Assistant Assessor or Assessor may, if he shall be satis- fied that the same is under-stated, increase the amount of the list or return. This increased hst may be modified upon the oath of the party, and exemption may be obtained in certain cases, upon oath, as prescribed in the proviso to said Section 93. 4. Assessment of Annual Taxes under Section 11. When an assessment of any annual tax — on articles in Schedule A, on annual incomes, or for licenses — shall have been made under Sec- tion 11, upon neglect or refusal to return the Hst or make the appli- cation within the time required, the fifty per centum penalty pre- scribed by said section must be added, and can not be remitted, after appeals are heard, either by the Assessor or Collector. In cases of manifest error or illegality, however, assessments may be remitted upon appeal to the Commissioner. [See Addenda, p. 155.] II.— MONTHLY LISTS. As the duties on distilled and fermented liquors, and all taxes which are payable monthly or quarterly, except manufactures, are required to be paid to the Collector at the time of rendering the account, special directions in regard to such are given in the in- structions to Collectors. 1. Assessment of Monthly Taxes under Section 11. It is held that the duties on liquors and manufactures are not to be assessed under Section 11 ; but in all cases of neglect or refusal to make out and return lists as required in Sections 76 (auction sales), 79 (slaughtered animals), 80 (receipts of railroads, etc., for trans- portation, etc.), 81-3 (dividends), 88 (advertisements), and 112 (leg- acies, etc.), of the Act of July 1, 1862, and also in Sections 8 (canal and turnpike companies), 9 (gross receipts of ferry boats), 10 (gross receipts of express companies), and 14 (banks, etc.), of the Act of March 3, 1863, tbe assessment maybe made as directed in Section 11, and fifty per centum added to the amount of the items thereof. 2. AsSESSJitENTS UNDER SECTIONS 9 AND 27. Section 9 is construed to apply not only to the Annual List, but to all the lists (including manufacturers' monthly returns) required imder the Excise Laws ; and in all cases where there is good reason to suspect under-valuation or under-statement in the lists as re- INSTRUCTI0X3 TO ASSESSORS AND COLLECTORS. 147 turned, tlic Assessor or Assistant Assessor may proceed under this section. It is suggested that in all cases where there is good reason to doubt the correctness of returns, the good faith of those who make them may be tested by demanding an inspection of their accounts, under Section 27. 3. Refusal to Verify Returns. In all cases where parties refuse to verify their lists by oath or affirmation, as may be required by law, the xmverified lists which may be ofiered can not be accepted as returns, but may be used as a basis for an estimated assessment. And the parties who so refuse should be proceeded against as the law directs in each case. 4. Manufacturers' Returns. If there is reason to believe that a manufacturer has made false returns, the goods so undervalued, if in his possession for the pur- pose of being sold, may be seized under Section 114. It is also held that when there is reason to suspect that manu- facturers' returns are false or fraudulent. Assessors have the right to hold the Hsts, and assess the taxes under Section 72, upon such in- formation as they may have, giving the parties an opportunity to correct their returns if they see fit to do so. Another course is provided by law. Section 68 requires the manu- facturer to make a monthly return of his products and sales. If he does not make a full and true return, even though his statement is sworn to, he does not comply with the law, and his failure is good cause for the seizure and forfeiture of all his manufictures liable to be assessed, substantially in manner as detailed in Section VO. And this seizure may be made without a previous assessment, and is especially applicable to cases where there is reason to suspect that manufacturers are making, or are about to make, a fraudulent re- moval of their taxable manufactures. Care, however, should be taken to obtain sufficient proof to sustain the case. But when it is not important to save time, it may be Avell to assess the taxes under Section 72 before the seizure is made. If it should be deemed advisable to go back of former suspected lists, manufacturers may be assessed xxnder Section 9 for the fuU amounts that ought to have been returned by them each month — the Assessor taking care to state, in the new list, the return that was actually made each previous month, that there was good reason to believe that such return was an under-statement, and that, therefore, he entered upon the premises (if that be necessary), and made the lists according to the best information that could be obtained. 14:8 LMSTBDCTIONS TO ASSESSOKS AND COLLECTOKS. If the amount returned by the parties in the first place has been paid to the Collector, then, of course, he will credit such payments on the new or corrected lists, and send the proper vouchers to this Office explaining the transaction. But if they have not been paid, then the fuU amount of the corrected lists must be collected, and vouchers accounting for the non-collection of the understated or fraudulent returns must be transmitted to this Office. The attention of Assessors is directed to Section 33 of the Act of March 3, 18G3, extending to producers the provisions of Section V5, relative to manufacturers. 5. DisTiixEus' AXD Beewers' Retuests. Distillers and brewers are required once a month, upon the request of the Assessor or Assistant Assessor, to furnish an abstract from their books showing the amoimt of liquor distilled, or made and sold, or removed for consumption or sale, during the jn-eceding month. If no liquor is sold, or removed for consumption or sale, no abstract can be required, but an examination of the books may be demanded, and Assessors are advised to compare notes with Col- lectors monthly in regard to the returns of all distillers and brewers in their District. C. Entry of Penalties. In all cases where Assessors add a penalty to the amount of tax assessed, the amount of such penalty must be entered in a separate column in the Monthly Abstract, under an appropriate heading, dis- tinct from the tax to Avhich it is added. TO COLLECTORS. I. — GENERAL PROVISIONS. The principal " general provisions" of the Excise Laws are con- tained in Sections 6, 7, 8, 9, 11, 15, 19, 20, 21, 27, 28, 31, 35, and 114 of the Act of July 1, 1862, and the first part of Section 1 (amend- ing Section 19) and Section 15 of the Act of March 3, 1863. Special attention has already been directed to Section 114, under which per- sons having taxable property in possession for the purpose of being sold in fraud of the law may be summarily dealt with. Section 31 is the general enabUng clause of the Excise Law. It authorizes suits for the collection of taxes, and prosecutions for fines, , INSTRUCTIONS TO ASSESSOKS AND COLLECTORS 149 penalties, and forfeitures, to be Lronglit l)y the Collector, or the Deputy Collector, in the name of the United States, or of the Col- lector of the District, in any circuit or district court of the United States, or in any other court having competent jurisdiction. It was, doubtless, the intention of Congress, by this section, not only to authorize the collection of taxes (without any penalties attached) by ci\'il suits in State courts, but also to confer upon State courts and magistrates, or justices of the peace, jurisdiction over the penal clauses of the Excise Law. But, whatever may be the correct opinion in regard to the first point, it appears to be the accepted doctrine on the second point, as laid down by the Supreme Court of New York, in the case of the United States vs. Lathrop, 17 John. R., 4, 261, that "the courts of this State have no jurisdiction over the penal laws of the United States ; nor can such jurisdiction be conferred by Act of Congress." It is understood that this decision has never been reversed by the courts of New York, nor by the United States Courts, and therefore Collectors of Internal Revenue have been instructed that ail suits and prosecutions under the penal clauses of the Excise Laws must be brought in courts of the United States. Whenever a Collector has occasion to commence proceedings for the recovery of sums due on assessments or on penalties, he will re- port the same to the United States District Attorney for the district, whenever the office of such attorney is not too remote to permit the reference of the case to him. When a consultation can not be had with the district attorney without great inconvenience, the Collector is authorized to employ coimsel to initiate such proceedings as may be necessary, who will report to the district attorney. The proceedings will, in all cases, be commenced in the name of the United States, and in the District or Circuit Court of the United States, and the management of every cause so commenced will be intrusted to the district attorney for the district. II.— COLLECTIONS. The taxes on the Annual, IMonthly, and other Lists, are to be col- lected in the manner following, viz. : 1. The Annual List. A strict and literal construction of Section 19, Act of July 1, 1862, would perhaps require the Annual Collection List of a District, when fully completed, to be advertised as a whole, and not in parts. It is held, however, that an advertisement in any county, giving notice to 150 INSTKUCTIONS TO ASSESSOKS AND COLLECTOES. the taxj^ayers of that county, that the Annual List for the District has been received, and that the taxes must be paid at specified times and places in said county, is a sufficient compliance with the law. DejDuty Collectors, as weU as Collectors, may give notice that duties " have become due and payable, and state the time and place at which they will attend," etc., and may themselves attend at the time and 2:»lace in person. Collectors may give notice that they will receive taxes in person at several different j^laces, at different times, in each county, or by themselves and deputies at different places at the same time. The Ust must be advertised within ten days after it is received from the Assessor, and the notice may be limited to ten days after the first day on which it is published and posted. If the taxes embraced in the Annual List are not paid within the time specified in the advertisement and four posted notifications (Sec. 19), ten per centum must be added thereto (except to the tax on Ajinual Licome). And within twenty days after such default or neglect to pay, it is the duty of the Collector or Peputy Collector to make demand for the tax and ten j)er centum additional in the manner hereinafter described. Collectors will observe that this demand may be made on any day within the twenty days, and if payment is not made within ten days after the demand, distraint may be made as herein- after directed. The Ten Per Centum Penalty. The ten per centum penalty, prescribed in Section 19, attaches only to the lists of which notice is given by advertisement and four posted notifications ; none but Annual Lists are required to be ad- vertised in that manner ; and no extra per centum is to be added to Monthly, Quarterly, or other Lists, except as specially provided in Sections 46, 55, 80, 88, and 92 of the Act of July 1, 1862. The penalty must be added when incurred. The Tax on Annual Income. The duties on Annual Incomes are due and payable on or before the 30th day of June. If unpaid for thirty days after the 30th of June, and for ten days after demand thereof (which demand must be made after the expiration of said thirty days),^ye per centum is to be added. And the Collector or Deputy Collector must immediately certify the facts to the Commissioner of Internal Revenue, who will thereupon issue a warrant by virtue of which a levy will be made as directed in Section 92. IXSTKUCTIONS TO ASSESSORS AXD COLLECTOKS. 151 2. Monthly and other Lists. 1. Monthly Lists other than Manufacturers'. — For tlie sake of convcuience and uniformity it was prescribed in Series I., 'No. 2, tliat all Monthly Lists (excluding liquors) should be returned to the Collector on or before the 20th day of each month in which they are returnable, and that the taxes shoidd be collected on or before the last day of the same month. But, in fact, under Section T6 (Auction Sales), 79 (Slaughtered Cattle, etc.), 80 (Receipts of Railroads, etc., for Transportation, etc.), and Sections 9 and 10 of the Act of March 3, 1863, the taxes ai-e required to be paid to the Collector at the time of rendering the Monthly List. If they are not then paid, the persons owing the same are liable to distraint without further notice. And they also immediately incur the penalties severally prescribed in those Sections, which may be sued for under Sec- tion 31. Yet, under the instructions above alluded to (Series L, No. 2), which have been republished as No. 4, ten days are allowed, after the lists are received, for the payment of the monthly taxes, as in the case of manufactures. And it is presumed that in a large majority of cases no detriment would arise from granting this time. But Col- lectors should always exercise their discretion in the matter, and must bear in mind that if the duties are not paid within the ten daya (when that time is given), distraint may be made without further no- tice or demand. In the case of the tax on recei2:)ts of railroads, etc. (Section 80), and the tax on ferry-boats and express companies (Sections 9 and 10, Act March 3, 1863), if there is neglect or refusal to pay, within five days after demand, the duties which the Assessor has been obliged to assess on account of neglect or refusal to return the list as required, Jive per centum must be added, and collected by distraint, if neces- sary. But when the lists are properly returned, and there is default in payment, the delinquent may be distrained without further notice. 2. Manufacturers' Monthly Lists. — In case of neglect or re- fusal to pay the taxes on manufactures (Sections 68-75), demand shoidd be made, within the last ten days of each month, on the per- son, or by leaving a written or printed demand at the house, etc. If not made within that time, it may be made as soon as convenient thereafter. And if the taxes are not paid within ten days after de- mand, the amount of such duties is to be levied upon the real and personal property of any such deUnquent manufacturer (Section 69), and such duties, and the expenses of levy, are a lien in favor of the United States upon the real and personal property of such person 152 INSTKUCTIOKS TO ASSESSORS AND COLLECTORS. from the day prescribed for payment, to be enforced by distraint, as hereinaTter directed. When the Lien on 3Icmi(factures takes Effect. The last day of each month in which the returns are or should have been made, is the day " prescribed" on which the hen given in Section 69 takes effect. Forfeiture of 3Iam(factures. Under Section VO, in case the duties on manufactures are not paid after ten days' demand, as above stated, " the goods, wares, and merchandise manufactured and unsold by such manufacturer" are forfeited to the United States ; and after forfeiture is declared, may be sold, disposed of, or turned over to the use of the Government. Articles declared Forfeited to he Sold. All such forfeited articles must be sold at public auction, unless the Collector is of opinion that they will be of use to the Govern- ment, in which case the facts should be reported to the Commis- sioner, and further instructions awaited. For remarks on the proceedings under Sections 71 and 72, see foregoing instructions to Assessors, page 147. 3. Quarterly axd other Lists. The taxes on dividends (Sections 81 and 82 of the Act of July 1, 1862, and 8 and 14 of the Act of March 3, 1863), are payable directly to the Commissioner of Internal Revenue. The duties on advertisements (Section 88) are payable to the Col- lector quarterly. If unpaid for more than thirty days after they are payable, add five per centum to the amount, and distrain under Section 19. The duties on legacies, etc. (Section 112), if not paid when due, may be collected by distraint, under the general provisions, when- ever default is made. 4. Taxes o?r Liquors ais'd Oils. The duties on liquors, and lard, lubricating and Hnseed oils, must be collected, in case of default, as directed in Sections 46 and 55. In case a Distiller or Brewer neglects to keej) books and make re- turns, as requii-ed in Section 54, or neglects or refuses to do, or cause to be done, anything required of him by law, the Collector will proceed to seize the distillery or brewery, mthin thirty days after the cause for seizure may have occurred, and enforce the forfeit- ure by a proceeding in rem^ as directed in said section. This must INSTEUCTIOKS TO ASSESS0K8 AND COLLECTORS. 153 be specially noted, as there is no provision authorizing the duties to be assessed on distillers and brewers, as in the case of rnanu- fiicturers, and the above proceeding is the only one provided in such cases of default or nesrlect. III.— DEMANDS. 1. Demand under Section 19. The demand for taxes in the Annual List required by Section 1 9, and the Amendment thereto, is necessary in order to obtain the right to distrain, and distraint without such demand, made within the twenty days prescribed, would be illegal. As this section is amended, the demand may be in writing, or printed, and may be sent by mail, or left at the dwellings or usual jjlaces of business, etc., and must state the amount due, including ten per centum, and de- mand payment. In the case of articles embraced in Schedule A, the notice may be sent by mail. 2. Demand under Section 69. The demand required by Section 69 has not been changed or af- fected in the least by the Act of March 3, 1863. It must be in writing or printed, or partly each, and may be left, by any person appointed for that purpose, at the house or place of business, etc., as directed in said section, A printed notice suited to each case (as prepared by this Office) may be sent by mail, if the Collector chooses, and, in a large majority of cases, such notice will doubtless secure prompt payment ; yet it would have no legal value, and could not be relied upon as sufficient in case of suit or prosecution. Collectors must, therefore, exercise a sound discretion, whether the strictly legal demand may be safely Avaived or i:)ostponed. 3. Demand for other Monthly Dues. With the exception of the above demand, imder Section 69, no personal demand for the payment of the monthly or quarterly dues is required by law ; yet Collectors are advised to send the proper printed notice (prepared by this Office) by mail or otherwise. Tax- payers will thus soon come to understand that it is their duty to call and pay at the Office or place designated in the notice, Avithout waiting for further notice. IY._DISTRAINT. Distraint xmder Section 19 maybe made by the Collector or Deputy Collector, and is done simply by taking into possession and keeping the goods and chattels of the delinquent, without further legal pro- 154 INSTEUCTIOXS TO ASSESSORS AND C0LLECT0E3. cess, no writ or execution from any person or officer being necessary. An account of the goods or chattels which may be distrained must be made, and a coj^y left with the owner, and further proceedings taken as directed in Sections 19 and 20. If goods, chattels, or effects, sufficient to satisfy the duties afore- said, shall not be found, the same may be collected by seizure and sale of real estate, under the provisions of Section 21. Warrants for distraint are not required by law, but Collectors are recommended to use them when convenient, and especially in diffi- cult or intricate cases. It is held that Collectors may enforce the collection of taxes against delinquents who remove into other Districts by distraint upon prop- erty which may be found in their possession in such Districts. v.— LIENS. It is held that the lien of the Government under Section 69 of the Act of July 1, 1862, upon goods or articles manufactured, and on which the tax is levied, wiU take precedence of all other claims or liens upon those particular goods or articles, and may be enforced by distraint upon the goods wherever they may be found. This ride is also held to apply to all other goods or articles embraced in Annual or Monthly Lists upon which the tax is specifically levied. But in respect of property upon which the tax is not levied, the lien of the Government under Section 69, or any other Section, does not take precedence of judgment or other liens, or of real or chattel mortgages executed and valid in other respects, at the time when, agreeably to the regulations of this Office, said Hen took effect. VI.— FEES FOR SUMMONS, LEVYING, ETC. The Commissioner prescribes that the fees for summons, levying, advertising, and other expenses of distraint or forfeiture, shall be the same as those allowed by the laws of the LTnited States to United States Marshals for similar services, or for similar work. The Collectors of each State are advised to prepare, upon con- sultation, a " bin of fees" to be charged by them, to be submitted to this Office for approval, as has already been done in New York. Vn.— PENALTIES. All penalties receipted for to Assessors by Collectors must, Avhen collected, be accounted for in the Monthly Accounts of Collectors. But all other penalties, when collected, must be accounted for only in the Quarterly Accounts. In either case the amount of the penalty must be entered by itself, distinct from the tax to which it is added, in a separate column, under a proper heading. INSTKUCTIONS TO ASSESSOKS AND COLLECTORS. 155 vm.— s^y^Es OF perishable articles. Manufactures and products of the kind taxed in Sections 68-75, when seized under Section YO, may be adjudged perishable, and sold before declaration of forfeiture. And it is held generally, that the power to sell perishable articles, so as to avoid loss or damage, is in- cident to the power to seize. In all cases of this kind. Collectors will give notice of the sale to the owner or claimant, and give such further pubhc notice by advertisement or otherwise as time may permit. Addenda (See page 146). 5. Adjournment of Appeals. When the Assessor fails to hear the appeals at the time named in the notices, the hearmg may be adjourned to a definite time as soon thereafter as practicable. One of the Assistants, or some other suitable person, should be at the place of hearmg appeals at the time specified in the notices, to receive and file the papers which may be presented in regard to the matter, and to notify the appellants of the time to which the hearing of the appeals has been adjourned. BLANK FORMS The following are the principal forms prepared by the Commis- sioner, which are supplied by the Department to the Collectors and Assessors. For instructions relative to these, see Series I., ISTo. 4, pp. 133-142. Blanks ISTos. 13 to 23 inclusive ; also, Xos. 25, 26, 27, are not within the scope of this volume. OFFICIAL. Treasury Departmknt, Office of Ixternal Revenue, } Washingtox, D. C, September 8, 1862. f Sir : Herewith I transmit to you copies of the Oath of Allegiance as prescribed in the Act of Congress approved July 2, 1862. This oath must be subscribed and sworn to, or affirmed, before some competent magistrate, by each and every Assessor and Assistant Assessor and Deputy Collector appointed to assess or collect Internal Revenue, under the Act approved July 1, 1862, which oath, or affirmation, should be delivered to the Collector of the District for which such Assessor, Assistant Assessor, or Deputy Collector shall be appointed, who must immediatelj'^ forward it to this office. Yours, very truly, Geo. S. Boutwell, Commissioner of Internal Revenue. To , Collector, | District of [ COPY OF THE OATH. I, do solemnly that I have never voluntarily borne arms against the United States since I have been a citizen thereof ; that I have voluntarily given no aid, countenance, counsel, or encouragement to persons engaged in armed hostility thereto ; that I have neither sought nor accepted nor attempted to exercise the functions of any office whatever, under any authority, or pretended authority, in hostility to the United States ; that I have not yielded a voluntary support to any pretended government, authority, power, or constitution, within the United States, hostile or inimical thereto. And I do further that, to the best of my knowledge and ability, I will support and defend the con- stitution of the United States against all enemies, foreign and domestic ; that I will bear true faith and allegiance to the same ; that I take this obligation freely, with- out any mental reservation or purpose of evasion ; and that I will well and faithfully discharge the duties of the office on which I am about to enter : So help me God. and subscribed before me, ) this day of A.D. 186 . 5 BLANK FOKMS. 157 (1.) QUARTERLY RETURN of all Insukaxce CoMrANiES (ex- cept Life), whethek Inland oij Makine, of Pkejhums a^id Assessments. (Sections Si, 85.) ACCOUNT of Premiums and Assessments received by the Insurance Company of the of in the County of and of , together with the amount insured, from the day of to the day of 186 , both days Inclusive, pursuant to the provisions of an act entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," ap- proved July 1, 1862, viz. : Amount Is- SUEED. Eeceived. Rate of Tax. Amount of Tax 1 per cent. 1 per cent. Assessments Total 1 1 (Sigiicd) I, do swear that the above account contiuns, according to the best of my knowledge and belief, a true and faithful statement of the amotmt of insurance made, renewed, or continued, or indorsed upon any open policy, bv said company or their agents, with the amount of premium received therefor, and the amount of receipts for assessments, during the quarter commencing the day of 186 , and ending the day of 18tj , according to the provisions of the act aforesaid. Sworn and subscribed before me, | this day of 186 . ) (Signed) 158 BLAKK lOEMS. (2.) EETURIS' BY Railroad Corporations of the Amount of In- terest PAID ON Bonds, or other Evidences of Indebtedness, AND Dividends to Stockholders, with the Amount of Tax withheld. (Section 81.) ACCOUNT of Interest paid on bonds, or other evidences of indebtedness, and dividends paid to stockholders, together with the amount of tax thereon, withheld and received from the persons to whom said interest and dividends were paid, pur- suant to the provisions of the 81st section of an act entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt,' ' approved July 1, 1862, by the Eailroad Corporation, from the day of to the day of , 186 , both days inclusive. Amount. PvATE or Tax. Amoitnt of Tax. Interest on Bonds and other evi- tlences of Indebtedness Dividends to Stockholders Total . 3 per cent. 3 " " 1 1 (Signed') I, , do swear that the above statement contains, to the best of my knowledge and belief, a true and faithful account of the taxes witlihcld .-ijid received according to the provisions of the act aforementioned. Sworn and subscribed before me, this day of , 186 ■ (Signed) BLANK FORMS. 159 H Q ^ g H 1 1 i !■ -f H ■p a M « S 1 S O o t- a 3 a "•i- >■ > « S 1 O s g o ti S 2 1 a pq z ■«! i» S ■5 ?L m z ■c < ciT o a _ ■^ 2 ^ H s o o O 2 > H O < m s 1 <4 ^ g 3 g H_ 5 .•i w 1 s ?• ■^ 1 H ^ « ■s z 6 21 1 s ^ 5 ^ :5 '. fj t-^^^ ^1 1 1 |||| ;=; o 1§^:;^ ^ ■- .3i . 0^:2 g "'^ — ■^ r^ "'^ o-S I1 i o - S "" o >.5^ SI - a 1 • a is |3 -2S S o- c - 5 - - S ^- • -s S ^ CC0.20 ^ -3^^ J j_j m ^ 2 hh5h o o a § 160 BLANK FOEMS. (4.) MOi^TIILY EETURX by Eailkoads, Stea^iboats, and Feket- BOATS. (Section 80.) ACCOUNT of Receipts for the Transportation of Passengers on the running from to , from the day of to the day of , 180 , both days inclusive, and liable to a tax under the excise laws of the United States. ' Gkoss Eeceipts. Kate. Amount op Tax Dire. (Signed) I, , do swear that the above account is, to the best of my knowl- edge and belief, a true statement of the amount received for the transportation of passengers on the running from to , as aforesaid, liable to a tax under the excise laws of the United States. Sworn and subscribed before me, this day of , 186 . (Signed) BLANK FORMS. 161 (5.) AUCTIOiq^EEE'S MONTHLY KETURK (SEGTIOIf TG.) ACCOUNT of Sales at Auction by of the of in the County of and State of auctioneer, from the day of to the day of 186 , both days inclusive, and liable to a tax under the excise laws of the United States. KisD or Property Sold. Gross Amoitnt Of Sales. Eate OF Tax. Amount of Tax Eeal Estate ... 1-10 of 1 per cent. Goods, Wares, Merchandise, etc. . Stocks, Bonds, and other Securities Total 1 1 (Signed) I, do swear that the above account is, according to the best of my knowledge and belief, the whole amount of sales at auction by , as aforesaid, liable to tax under the excise laws of the United States. Sworn and subscribed before me, this dav of A.D. 18G . (Signed) 11 162 BLAJfK FOEMS. (G.) RETURK BY Banks, Trust Companies, Savings Institutions, AND InSUKANCE COMPANIES, OF DIVIDENDS DECLARED AND PAID OR PAYABLE. ( Sectiox 82. ) ACCOUNT of all divideuds in scrip or money, declared due, or paid, to stockholders, to policy holders, or to depositors, as part of the earnings, profits, or gains of the in the of in the County of and of and of all sums added to the surplus or contingent fund of the said from the day of to the day of 18G , both days inclusive, pursuant to an act entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 18C2, viz. : Amount. Rate. Tax Due. 3 per cent- S per cent. Added to surplus or coatingent fund. . t (Signed) I, do swear that the above account contains, to the best of my knowledge and belief, a true and faithful statement of all dividends de- clared due, or paid, by the said , and of the sums added to the surplus or contingent fund thereof, together with the amount of taxes which have accrued thereon, or should accrue, and not accounted for, during the time, and according to the provisions of the act aforementioned. Sworn and subscribed before me, this day of 18G . (Signed) BLANK FOKMS. 163 License No,. QUAETEKLY EETURN of Eeceipts for Advektisements. (Section 88.) ACCOUiSrT of receipts for Advertisements inserted in the called the published by in the County of and State of from the day of to the day of 18G , both days inclusive, and liable to a tax imder the excise laws of the United States. Name of and where pc-bli8hed. Amount of ItECEIPTS. Eate. Amount of Tax. 3 per cent. T, do swear that the above account contains a true and faith- ful statement of the gross amount of receipts for advertisements inserted ia the called the published in the of County of and of , and in all extras, supple- ments, sheets, or fly-leaves accompanying the same during the period, and conformably to the laws aforesaid. Sworn and subscribed before me, this day of 186 . (Signed) 164: ELAIs'K FOEMS. (8.) MONTHLY KETURE" of Slaughtered Cattle, Hogs, and Sheep. ( Section 79. ) ACCOUNT of Cattle, Hogs, and Sheep slaughtered by of the County of and State of from the day of to the day of 186 , both days inclusive, upon which a tax is due under the excise lav/s of the United States. QUAX- TITY. Rate pee Head. Amount of Tax Due. Horned Cattle exceeding 18 months old 80 cents. Calves and Cattle under 18 months old 5 cents. Hogs, exceeding six months old .... 10 cents. Total (Signed) I, do swear that the above account contains, according to the best of my knowledge and belief, a true and faithful statement of the horned cattle, calves, hogs, and sheep slaughtered by as aforesaid, and liable to a tax under the excise laws of the United States. Sworn and subscriljcd before me, this day of 186 . (Signed) BLANK rOKMS. 165 (9.) MONTHLY KETURN of Geoss Eeceipts of Bridges. (Seotiox 80.) ACCOUNT of the gross amount of toll received for the transit of passengers, heasts, carriages, teams, and freight of every description, over the hridge crossing the river from to in the Cormty of and State of from the day of to the day of 186 , both days in- chisive, and liable to a tax under the excise laws of the United States. Gkoss Keceipts. PvATE. AMOrNT OF Tax Due. 1 1 3 per cent. (Signed) I, do swear that the above account is, to the best of my knowledge and belief, a true statement of the gross amount of receipts from tolls of every description, as aforesaid, liable to a tax under the excise laws of the United States. Sworn and subscribed before me, this dav of A.D. 186 . (Signed) 166 BLAJNK FOEMS. (10..) EETUHN BY Paymasters and Disbuesing Officees of the United States. ( Sectioit 86. ) CERTIFICATE of Money paid as Salary to Officers, or payments to persons in the ci^al, military, naval, or other employment or service of the United States, includ- ing Senators and Kepresentatives and Delegates in Congress, with the amount of tax thereon withheld, conformably to the provisions of the 86th section of an act en- titled ' ' An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862. Name OF Pekson. Office under the Government. AwonNT Taxable. Bate. Amout;t or Tax. Total 3 per cent, do. do. do. do. 3 per cent. Dated at this day of 186 (Signed) - (11.) FOEM OF APPLICATIOi^ FOR LICENSE. ( Section 58. ) APPLICATION is hereliy made by for a License as under the excise laws of the United States, said business or occupation to be carried on at No. in the County of and State of Dated at this day of A.D. 186 (Signed) k BLANK FORMS. 167 (12.) FOEM OF XOTICE BY MANUFACTUREES. (Section 68.) NOTICE is hereby given, That of the of County of and State of engage in the manufecture by of goods, wares, or merchandise liable to a tax imder the excise laws of the United States, as follows, viz : Place -vvhere the manufacture is to be carried on, , Name of the manufactured articles, Proposed market for the same, foreign or domestic, ICind and quality of articles manufactured, Sworn and subscribed before me, ) (Signed) this day of A.D. 186 . ) (231.) AGGEEGATE LIST OF TAXES Assessed and Eetuened TO COLLECTOK. To be forwarded by the Assessor to the First Comptroller of the Treasury, "Washington, D. C. (Section 18.) . I, Assessor for the Collection District of the of hereby certify tliat I have this day delivered to Collector for the same district, a detailed list of taxes assessed within said district, amounting in all to to o^ dollars. (Signed) Assessor Dated at this ) 186 . i District of day of I hereby acki district of Dated at lowledge the receipt from , a list as above described, (Signed) this I 186 . J Assessor for the amounting to y-^-Q dollars. Collector District of day of 168 BLANK F0EM8. (24.) EETUEN OF mCOME. (Section 93.) I hereby certify that the following is a true and faithful statement of the gains, profits, or income of of the of in the County of and State of whether derived from any kind of prop- erty, rents, interest, dividends, salary, or from any profession, trade, employment, or vocation, or from any other source whatever, from the 1st day of January to the 31 st day of December, 186 , both days inclusive, and subject to an Income Tux under the excise laws of the United States : Kate. Amount. Amount of Tax. Income from all sources whatever, subject 8 per cent. 5 per cent. H per cent. 5 per cent. 2 per cent Income from all sources if exceeaing$10,000. Income derived from interest upon notes, bonds, or other securities of the United Income from property in the United States owned by a citizen tliereof residing Income excee-Ung $10,000, upon a portion of which a tax of 3 per cent, has already keen paid, subject to Total (Signed) Dated at day of this 186 Sworn and subscribed before me this day of 18G . Assistant Assessor, See addition to this Form on j^ges 301 to 804 inclusive. BLANK FOKMS. 169 (28.) FORM OF OATH foe Assessoks and Assistant Assessoes. (Seotion 3.) I^ of the of County of and State of (Jo that I will bear true faith and allegiance to the United States of America, and will support the Constitution thereof; and that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of for the Division of the Assessment District of the State of without favor or partiality, and that I will do equal right and justice m every case in which I shall act as Assessor. Before me, this day ) of 186 . ) (Signed) (29.) INVOICE OF FERMENTED LIQUOR to be Removed foe Stoeage oe Sale. (Sectiox 51.) INVOICE of fermented liquor manufactured at the brewery of in the of County of and State of imder Brewers' License No. issued by the Collector of the Collection District of to be removed to situated on Street, in the of County of and State of and being within Collection District No. of the of viz. : — Barrels of Ale. BaiTels of Beer. Barrels of Lager Beer. Barrels of Porter. Total . Barrels. (Signed) Permission is hereby granted to aforesaid, to remove the fermented liquor named in the above invoice, amounting to barrels, to the premises aforesaid, conformably to the provisions of the 51st section of an act entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862. (Signed) Dated at this day of 186 . Collector ._ District of lYO BLANK FOKMS. (30.) DISTILLEE'S BOND. (Section 39.) Itnow all men bg tl)cse presents, That we are held and firmly bound unto the United States of America in the full and just sum of thousand dollars, money of the United States ; to which pay- ment, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, executors, and administrators, firmly by these presents. Sealed with our seals, and dated this day of in the year one thousand eight hundred and sixty- The condition of the aforegoing obligation is such. That whereas the said has made application to the Collector of Internal Eevenue for the Collection District of the of for a license as at situate in the of County of and aforesaid : Now, therefore, If the said shall truly and faithfully conform to all the provisions of an act entitled ' ' An act to provide internal revenue to support the Government and to pay interest on the public debt,' ' approved July 1 , 1862, arid of such other act or acts as arc now or may hereafter be in this behalf enacted, then the above obligation to be void and of no effect ; otherwise, it shall abide and remain in full force and vhtue. Sealed and delivered in presence of— ff^" The following instructions must be particularly observed and complied with, viz. : 1st. The Christian names must be written in the body of the bond in full, and so signed to the bond. 2d. A seal of wax or wafer to be attached to each signature. 8d. Each signature must be made in the presence of two persons, who must sign their names as witnesses. 4th. Bond to be dated. 6th. There must be two sureties to the bond. BLANK FORMS. 171 (31.) INYOICE OF OIL OR SPIRIT REMOVED FOR EXPORT, (Section 47.) INVOICE of to be removed for • exportation from the carried on by situate in the of County of and of viz. : -barrels - - barrels . -gallons- -gallons- Marks and numbers : Permission is requested to remove the above described to for the purpose of exportation to Dated at this day of (Signed) 186 OATH. I, do swear that intend to export the above described as stated, and that desire to obtain a permit to remove the same for no other purpose whatever. Sworn and subscribed before me, > (Signed) this day of 186 . > PERMIT. Permission is hereby granted to to exportation to amounting to according to inspection. [Seal.] Dated at this day of for the purpose of the above described barrels, containing in all (Signed) 186 to remove gallons, _Colledor. The Oath must be administered by a Collector or Deputy Collector.— See See. 47. 172 BLAJSK FOKMS. (32.) BOND TO EXPOET SPIEITS OR OIL. ( Section 47. ) KnocD oil men bg tijese presents. That we, are held and firmly boimd unto the United States of America in the full and just sum of thousand dollars, money of the United States ; to which pa}Taent, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, executors, and administrators, firmly by these presents. Sealed with our seals, and dated this day of in the year one thousand eight hundred and sixty- The condition of the foregoing obligation is such, that, whereas the said ha received a permit to remove for the purjioso of exportation barrels of as per invoice hereunto an- . nexed, from the carried on by situate in the of County of and State of Now, therefore, if the said shall export the said as stipulated, or pay the full amount of excise duties thereon accrued, within thirty days from the date of the execution of this bond, then the above obligation to be void and of no effect ; otherwise it shall abide and remain in full force and virtue. Sealed and delivered in the presence of [Seal] [Seal.] [Seal,] 'he following instructions must be particularly observed and complied with, viz. 1st. The Christian names must be written in the body of the bond in full, and so signed to the bond. 2d. A seal of wax or wafor to be attached to each signature. 8d. Each signature must be made in the presence of two persons, who must sign the!.' names as witnesses. 4th. Bond to be dated. 6th. There must be two sureties to the bond. BLANK FOKMS. 173 (33.) BILL OF LADING, (Section 46.) MAKES AND NTJJtBEES. SHIPPED, in good order and condition, by Collector of Internal Eevenue for the District of on board the good called the whereof is Master, for this present voyage, now lying in the port of and bound for To say : being marked and numbered as in the margin, and are to be de- livered in like good order and condition, at the aforesaid port of (the danger of the seas and fire only excepted), unto Collector of Internal Revenue for the District of or assigns, he or they paying freight for the said spirits, with Primage and Average accustomed. And the said Collector, is hereby directed, upon full payment to him of j o" -q dollars excise taxes due on said spirits to the United States, together with the expense of freight, insurance, and every other expense which has accrued thereon, to deliver this Bill of Lading, and the spirits to Agent for distiller of In witness whereof, the master of the said vessel hath affirmed to five Bills of Lading, all of this tenor and date ; one of which being accomplished, the others to stand void. Dated at day of this 186 . (Signed) 174: . BLAKK FOEMS. (34.) MANUFACTUEER'S MONTHLY DECLAEATION. (Section 110.) Ij do swear that of the articles or commodities known a« manufactured or made by of the of in the County of and State of and liable to a stamp tax under the laws of th& United States, no such articles or commodities have, during the period commencing on the day of 186 , and ending on the day of 186 , or since the time when the last declaration was made, been removed, carried, or sent, or caused, or suffered, or known to have been removed, carried, or sent from the premises where the said articles or commodities were manufactured or made, other than such as the duty thereon has been fully paid by affixing thereto the proper stamp, conformably to the provisions of an act entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved Jidy 1, 1862. Dated at this ) (Signed) liny of 186 . i Sworn and subscribed before me. bla:s"k fohms. 175 (35.) LEGACIES AND DI6TKIBUTIVE SHAKES OF PER- S0:NAL PROPERTY. (Sections 111 and 112.) SCHEDULE of Legacies or Distribiitive Shares arising from personal property of any kind whatsoever, being in charge or trust of as* said property passing from to the persons hereinafter mentioned by ■vvill or by the intestate laws of ; also, the amount of such property, together with the amount of duty or tax which has accrued or should accrue thereon, agreeably to the provisions of the Internal Eevenue Laws of the United States. Names of Teesons entitled to Bene- ficial Interest in said Pkopekty. Eelation- BHIP. Clbak Value OF Interest. Rate for EVERY $100. Amotjnt of Tax. Total . . Dated at this day of 18G . (Signed) do swear that the above statement is, to the best of knowledge and belief, just and true, and that ha taken all the means; in power to make it so. / (Signed) Before me — Administrator, executor, or trustee. 176 BLANK FOEMS, (36.) QUARTERLY RETURN by Canal and Turnpike Companies OF THE Amount of Interest paid on Bonds, or other Evi- dences OF Indebtedness, and Dividends to Stockholders, with the Amount of Tax Withheld. Page 121, Section 8. Account of Interest paid on bonds, or other evidences of indebtedness, and divi- dends paid to stockholders, together with the amount of tax thereon, witliheld and received from the persons to whom said interest a,nd dividends were paid, pursuant to the provisions of the 8th section of an act approved March 3, 1863, amendatory of an act entitled "An act to provide internal revenue to support the Governmeufc and to pay interest on the public debt," approved July 1, 1862, by the Company, from the day of to the day of 18G , both days inclusive. Amount. Bate of Tax. AiiouxT OF Tax. Interest on Bonds and other evi- dences of Indebtedness 3 per cent. ' Dividends to Stockliolders 3 " " 1 1 1 Dated at day of this (Signed) I, do swear that the above statement contains, to the best of my knowledge and belief, a true and faithful account of the taxes withheld and re- -ceived according to the provisions of the act aforementioned. (Signed) Sworn and subscribed before me this ) day of 186 . j BLANK FOEMS. 1^7 FOEM OF EECTIFIER'S MONTHLY RETURN. ( Section 64, Item 8, also Decision No. 15. ) ACCOUNT of the quantities of Spirituous Liquor rectified and sold, or delivered, by at No. in tlie County of and State of from the day of to the day of 186 , both days inclusive, and liable to a license fee under the Excise Laws of the United States. Denominations. Baerels of 40 Gallons each. (Signed) I, do swear that the above accounts are, to the best of my knowledge and belief, the whole quantities of Spirituous Liquors rectified and sold, or delivered, by as aforesaid, liable to license fee under the Excise Laws of the United States. Sworn and subscribed before me, | (Signed) this day of A.D. 186 . ) DRAWBACK— Inteenal Revenue.^ (Section 116.) Office of the Collector of the Customs, Port of 186 . This is to certify that it appears upon the records of this ofSce that there were cleared at this Port by in the whereof was Master, for the Port of on the day of A.D. 186 , tlie following articles of merchandise, viz. : Map.ks and Numbers. I Qdantitt. i Description. ! I I on which an allowance or drawback is claimed, under section 116 of the Exci.s Law, approved July 1, 1862. Collector. * furnished by Fitch, Estce & Co. 12 I ITS BLANK rOKMS. DRAWBACK— Inteenal Eevenue. (Section 116— Decision No. 64.) Office of the Collector of Inteknal Revenue, ) District, State of 186 . )" This is to certify that on the day of 186 , the Internal Revenue Tax of Too dollars, was paid by of upon the following articles of merchandise, viz. : Quantity. Description op Meechandise. Valite. Eate or Tax. Amoit>'t or Tax Paid. on which an allowance or drawback is claimed, under section 116 of the Excise Law, approved July 1, 1862. Collector. ^^ The goods should be described particularly by their marks or otherwise. An Invoice must accompany this certificate, which must contain every item required by the Com- missioner. Blanks may be obtained of Messrs. Fitch, Estee & Co., 3 Park Place, New York. OATH FOR DRAWBACK— Internal Revenue.' ( Decision No. 64. ) State of. of and State aforesaid, being duly according to law, depose and say as follows, to wit : That upon the day of A.D., 186 , the Internal Revenue Tax of Too" dollars, was paid to Esq., Collector of Internal Revenue for the District, in the State of as per certificate hereto annexed, upon the following described articles of merchandise, viz. : That upon the day of 186 , there was exported from the Port of the quantity and amount of said merchandise, so certi- fied to have been exported by the officer of the Customs, whose certificate is hereto annexed, which exportation took place at the date and in the manner therein men- tioned. That the said merchandise so exported is the identical merchandise upon which the said tax was paid, as above mentioned. And deponent further say that justly entitled to claim the sum of Too" dollars, aas an allowance or drawback on the said merchandise, and therefore make ithis demand for the same. (Signe j3 I hereby certify that I have examined the above account, that the sei-vices have been faithfully rendered as stated, and that the charges are just and in accord- ance with the law. , Assessor District, State of Received of Collector of the District of the :sum of T'o 0" dollars, in full payment of the above account. Dated at this day of 186 . Assistant Assessor. Note.— To be signed in duplicate, the original to be transmitted to the Commissioner of Internal 'Eevenuo with the CoUeotor's statement of disbursements ; the duplicate to be filed in the Collec- '. tor's OfBce. BLANK FORMS. 185 (39.) APPLICATION FOR PERMIT TO REMOVE TOBACCO UNDER Bond for Exportation. hereby request permission to remove, for the purpose of exportation, frt)m the manufactory carried on by in the of County of and State of the following described tobacco, to wit : which tobacco was inspected by Inspector, on the day of A.D. 186 . (Signed) OATH OF APPLICANT. The said being duly deposes and says, that he desire a permit to remove the above tobacco from he manufactory for the purpose of exportation, and for no other purpose whatever. (Signed) Sworn and subscribed before me, this day of A.D. 18G . Collector. OATH OF IXSPECTOR. I, Inspector of Tobacco for the District, and State of do hereby certify, that on the day of I inspected the above-mentioned lot of tobacco, and found the same to be as follows, to -srit : weighing pounds ; and that the same was marked by me in the manner required by the 34;th section of the amendments to the Excise Law, approved March 3d, 1863. (Signed) Inspector, le,^ this day of A.D. 186 Sworn and subscribed before me, ) Collector. 186 BLANK FORMS. BOND TO EXPOET TOBACCO. Kxow AIL Men by these Peesents, That we are held and firmly bound nnto the United States of America, in the full and just sum of dollars, money of the United States, to which payment, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, executors, and administrators, firmly by these presents. Sealed with our seals, and dated this day of in the year one thousand eight hun- dred and sixty- Tlie condition of the foregoing obligation is such, that whereas the said ha received a permit to remove, for the purpose of exportation, of tobacco, weighing pounds, and described as follows, viz. : Brand ; Marks ; from' the manufactory carried on by h situated in the of County of and State of Now, THEEEFOKE, if the Said shall export the said tobacco, or pay the full amount of excise duties thereon accrued, with interest, at the rate of six per cent., to the Collector to whom this bond is given, within days from the date hereof, then the above obligation to be void and of no effect, otherwise to abide and remam in full force and virtue. Sealed and delivered in the presence of us— (40.) PEKMIT TO KEMOYE TOBACCO FOR EXPORTATION". Office of the Collectoe of Internal Eevenue, District, and State of 186 . Permission is hereby given to to remove for exportation from manufactory, situated in the of State of the following described tobacco : the said having made oath that he desire to remove the same for the purpose of ex- portation, and no other, the Inspector of this district having first inspected and marked the same according to law ; and the said having executed a bond to the United States, with sufficient sureties, in the sum of dollars, conditioned that the said tobacco shall be exported, or the duties thereon, with interest, paid, within days from the date thereof. Collector. BLANK FOEMS. 187 OATH OF INSPECTOR OF TOBACCO. I, Inspector of Tobacco for the District and State of do solemnly swear that I will faithfully perform the duties of said office to the best of my ability, and according to law, and under such regula- tions as have been or may hereafter be prescribed by the Commissioner of Internal Eevenue, in reference to the Inspection of Tobacco ; and I further swear that I have never voluntarily borne arms against the United States since I have been a citizen thereof ; that I have voluntarily given no aid, countenance, counsel, or en- couragement to persons engaged in armed hostility thereto ; that I have neither sought, nor accepted, nor attempted to exercise the functions of any office what- ever, imder any authority, or pretended authority, in hostility to the United States ; that I have not yielded a voluntary support to any pretended government, authority, power, or constitution, within the United States, hostile or inimical thereto. And I do further that, to the best of my knowledge and ability, T will support and defend the Constitution of the United States against all enemies, foreign and domestic ; that I will bear true faith and allegiance to the same ; that I take this obligation freely, without any mental reservation or purpose of evasion ; and that I will well and faithfully discharge the duties of the office on which I am about to enter : So help me God. and subscribed before i me, this day of A.D. 186 . j MONTHLY EETUEN of Peoprietakt Akticles Sold WITHOUT Stamps. Account of the denominations and quantities of Proprietary Articles known as manufactured or made and sold by No. street, in the Collection District of which were liable to a stamp tax under the Excise Laws of the United States, but which were sold, or removed for consumption or sale, without having the proprietary stamp, denoting the duty upon such article, affixed thereto, from the day of 18G , tofhe day of 186 , both days inclusive. Name of Peopeietaey Aeticle. Total Number OF Akticles Mamijfactueed AND Sold. Retail Price of EACn Aeticle. Value of Stamp to be Paid foe. Total Amount of Tax due the United States. Dollars. Cents. I of do that the above accounts are, to the best of my knowledge and belief, the whole quantities which were manufactured, issued, sold, or removed for consumption or sale by as afore- said, and which were liable to stamp duty under the Excise Laws of the United States. and subscribed before me ) this day of A.D. 186 . J 188 * BLAJS'K FORMS. BOXD OF COLLECTOE for Stamps, etc., Furnished. Know all Men by these Presents, That we are held and firmly bound unto the United States of America, in the full and just sum of dollars, money of the United States, to which payment, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, executors, and administrators, firmly by these presents. Sealed with our seals, and dated this day of in the year one thousand eight hun- dred and sixty-three (1863). The condition of the foregoing obligation is such, that tvhereas the said has been, pursuant to law, appointed Collector of Internal Revenue for the And whereas, under the provisions of the 16th section of an act entitled ' ' An act to amend an act, entitled ' An act to provide internal revenue to support the Government and" pay interest on the public debt,' approved July 1st, 1862, and for other purposes," approved March 3, 18G3, the Commissioner of In- ternal Eevenue is authorized to furnish, supply, and deliver to the Collector of any District, where the facilities for the procurement and distribution of stamped vel- lum, parchment, or paper, or adhesive stamps are or shall be insufficient, a suitable quantity or amount of such stamped vellum, parchment, or paper, and adhesive stamps, without prepayment therefor : And whereas, the Commissioner of Internal Eevenue hath, pursuant to the provisions of said section, delivered to the said Collector as aforesaid, a suitable quantity of said stamped vellum, parchment, or paper, and adhesive stamps : Now, therefore, if the said shall make a faithful return, whenever so requked, of the moneys received by him for such stamped vellum, parchment, or paper, and adhesive stamps, as have been or may hereafter be delivered to him, and of all quantities or amounts thereof un- disposed of, whenever required so to do, and shall make monthly payments for all quantities and amounts sold, or not remaining on hand, and shall do and perform all other acts of him required to be done in the premises, according to law, then the above obligation to be void and of no effect, otherwise to be and remain in full force and virtue. Sealed and delivered in the presence of us— 'W The following instructions must be particularly observed and complied with, viz. : 1st. The Christian names must be written in the body of the bond in full, and so signed to the bond. 2(1. A seal of wax or wafer to be attached to each signature. 8d. Each signature must be made in the presence of two persons, who must sign their names as witnesses. 4th. Each surety must make and sign an affidavit of the amount he is worth after paying his just debts. 6th. A district judge or attorney of the United States, or a clerk of a court of record, under the seal and designation of the court, county, and State, must certify that the sureties are suf- ficient to pay the penalty of the bond. 6th. The aflldavits of the sureties must be taken and signed before an officer authorized to ad- minister oaths generally. The officer must certify that he administered the oaths. If the magistrate is not a judge of the United States court, his authority to administer oaths must be certified by the clerk of a court of record, having official knowledge of that fact. 7th. Bond to be dated. Slh. There must be three sureties to the bond. 0th. A flfty-cent Internal Eevenue stamp must be affixed and canceled. BLANK FOKMS. 189 BOND OF MANUFACTURER of Medicines, etc., in a Bonded Wakeiiouse. Know all Men by these Presents, That we are held and firmly bound unto the United States of America, in the full and just sum of thousand dollars, money of the United States, to which paj'mcnt, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, executors, and administrators, firmly by these presents. Sealed with our seals, and dated this day of in the year of our Lord one thousand eight hundred and sixty- The condition of the foregoing obligation is such, that whereas the said of hath, pursuant to law, been authorized to manufacture mediciufes, preparations, compositions, perfumery, and cosmetics, in a bonded ware- house, class two, situated agreeably to the 28th section of an act en- titled ' ' An act to amend an act, entitled ' An act to provide internal revenue to support the Government and pay interest on the public debt,' approved July 1st, 1862, and for other purposes," passed March 3d, 1863, for cxpoi-tation only, as in said act is provided. Now, therefore, if the said shall well and truly keep and observe the laws of the United States in that behalf provided, which have been or which shall hereafter be passed, and all regulations duly made in re- lation to said manufactures, and to the exportation and account of and return of articles so manufactured according to law, then the above obligation to be void and of no effect, otherwise it shall abide and remain in full force and virt^le. Sealed and delivered in the presence of — FORMS OF NOTICES The following forms, although not prescribed by the Commissioner, have been generally adopted and used by the Assessors and Collectors, being deemed suitable for the purposes designed. ASSESSOR'S NOTICE. U. S. Inteknai. Revenue, Collection District, State of _ Assesso}-'s Office /Street. Having been appointed by the President of the United States Assessor for the Collection District of the State of embracing the "Wards of the city of county of under the " Act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1862; I have entered on the discharge of my duty by dividing the District into a convenient number of Assessment Districts, and have appointed one Assistant Assessor to each District, in accordance with the jDrovisions of the third section of said act. The following are the arrangements and numbers of the Divisions, or Assessment Districts, with the names and residences of the several Assistant Assessors : Division 1.— All that part of the Ward, lying west of street, and including the side of said street. residence, No. street. Division 2. — All that part of the Ward lying east of street, and including the side of said street. residence street. The Assistant Assessors may be found at their residences [or offices, as the case may be], morning and evening, before and after business hours, the balance of the day they will be employed in collecting lists, and making valuations in their districts. All persons subject to taxation, or owning, possessing, or having the care or management of any property Uable to duty or tax, within Note.— Thi8 form may be adapted to country as well as city Districts by the propor description of the Districts and Divisions. FORMS OF NOTICES. 191 or out of the Assessment Division where they reside, manxifacturers, persons, pailnerships, etc., entitled to h'cense, auctioneers, persons owning, possessing, or keeping any carriage, yacht, billiard table, plate of gold or plate of silver kept for use, persons slaughtering cattle, hogs, and sheep, proprietors of railroads, steamboats, etc., newspapers, persons subject to income duty, executors, trustees, etc., and all others required by law, must make out and present to the Assistant Assessor of the Assessment Division where they reside, or, in case of license, where they design to carry on such business, the lists, returns, applications, etc., as by law required. Requisite blanks will be furnished, on apphcation, to the Assistant Assessor. Assessor. City of County of 186 . COLLECTOil'S NOTICE. United States Internal Revenue, Collection District, State of Collector's Office, JVo. Street, City of Having been appointed by the President of the United States Collector of United States Internal Revenue for the District of the State of , Notice is hereby given that an office for the collection of said revenue has been opened at ]Sr<». street, where distillers of spirits and coal oil, brewers, rectifiers- manufacturers, and aU other persons whose appHcations for license have been filed with the Assessor of said District, will call and pay their taxes and obtain their licenses. Said District comprises the in the county of . Also, that I have appointed and Deputy Collectors, and Inspector of spirits, oils, and tobacco. United States currency and bankable money received for taxes. Office hours from a.m. until p.m. daily. Collector of District, State of Dated at 18 . 192 FOKMS OF NOTICES. ASSESSOK'S ADYERTISEMENT. Section 15, 2^- 6. United States Excise Tax, . Collection District, State of Comprising the* Wards of the of County of Notice is hereby given, that the lists of valuations and enumera- tions of property, subject to tax under the " Act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862, and the amendatory act approved March 3, 1863, made and taken by the several Assistant Assessors of said Collection District, will remain open for the examination of all persons interested for the space of fifteen days from the date hereof, at my office,f No. street, between the hours of A.M. and P.M. And immediately after the expiration of the said fifteen days, on the and days of I will receive and determine all appeals relative to erroneous or ex- cessive valuations or enumerations made and taken by the said Assistant Assessors. All appeals to the Assessor as aforesaid must be made in writing, and specify the particular cause, matter, oi thing respecting which a decision is requested, and state the ground or jirinciple of inequality or error complained of. Assessor. Dated at 186 . COLLECTOK'S ADYEKTISEMENT. « Section 19, j»J>. 17. United States Internal Revenue, . Collection District, State of Collector's Office, JSfo. Street, Pursuant to the provisions of Section 19 of an act entitled "An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862, notice is hereby given to all persons liable to pay duties or taxes under said act, in the District of the State of that the Col- lector of said District has received from the Assessor thereof his * This form may be adapted to country Districts by appropriate words dcscriptire of t!io District. t For the country District, say " at the ofBce of In the town of in the Division of said Collection District, between the tours of," etc. FORMS OF XOTICES. 193 auuual collection list pursuant to tlic provisions of Section 19 of said act ; that the duties and taxes assessed by the said Assessor have become due and payable ; that the said Collector, or his deputy, will attend for the collection of the same, at his office, No. street, in the city of from and after the instant, until the day of 186 [if for the country, say, "at the places and times designated as follows : At in the county of from the day of to the day of at etc.] ; and that all persons who shall neglect to pay the duties and taxes so as aforesaid assessed upon them, to the said Collector, within the period of time above specified, shaU be liable to pay ten per centum additional upon the amount thereof. Said District embraces the in the county of Office hours from a.m until p.m. United States currency and bankable money received in payment of taxes. Collector District, State of . 13 LEGAL FORMS The following Forms are prepared and kept for sale by the publishers of this work, Messrs. Fitch, Estee & Co., Stationers, 3 Park Place, New York, who pay special attention to the requirements of the Assessors and Collectors of Internal Revenue. (1.) WAREANT— Manufactureks. Sec. 19,j9. 17. TJjsiTED States or AMEPacA, Collection District, State of To , Deputy Collector : "Whekeas, in pursuance of the provisions of an act of Congress of the United States, entitled " An act to provide internal revenue to support the Govei'ument and to pay interest on the pubhc debt," approved July 1st, 1862 ; of said Collection District of ha become chargeable with and indebted to the United States in the sum of -j-o ^ dollars, for duties due and payable to the United States, upon manufactured goods, subject to excise tax, made by and sold or removed from manufactory, for sale or consumption prior and up to the day of 186 , which sum of % has been demanded of said which he ha hitherto refused and neglected to pay : And Whereas, more than ten days have elapsed since said duties became payable, and the parties so charged therewith stUl neglect and refuse to pay the same : Now, therefore. You are Hereby Commanded to distrain upon all the goods, chattels, eftects, and real estate of the said or so much thereof as may be necessary for the payment of the said sum of ^ and also for the payment of all reasonable expenses of said distraint. And you wiU keep the said property so distrained in your possession, and do all things needful and necessary to be done in the premises as required by said act, before the sale thereof. And for so doing, this shall be your warrant, of which make due service, and return to me at this office. Witness my hand and official seal at this day of Anno Domini 186 . Collector of Internal Hevenue. District of LEGAL i-OEMS. 195 (2.) "WARKANT — Slaughtered Anoials. Sec. 19, 1). ir. UxiTED States of America, Collection Disti-ict, State of To , Deputy Collector. Whereas, in pursuance of the provisions of an Act of Congress of the United States, entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1862; of said Collection District of ha become chai-geable with and indebted to the United States in the sum of y-^-^ dollars, for duties due and payable to the United States, upon slaughtered for the month of 186 , which sum oi' $ has been demanded of said which hitherto refused and neglected to pay : Ast> Whereas, more than ten days have elapsed since said duties became payable, and the parties so charged therewith still neglect and refuse to pay the same : Now, THEREFORE, You ARE Hereby Commakded to distraiu upon all the goods, chattels, and effects of the said or so much thereof as may be necessary for the j^ayment of the said sum of $ and also for the payment of all reasonable expenses of said distraint. And you will keep the said property so distrained in your possession, and do all things needful and necessary to be done in the premises as required by said act, before the sale thereof And for so doing this shall be your warrant, of which make due service, and return to me at this office. Witness my hand and official seal at this day of Anno Domini 186 . Collector of Internal Mevejiue. District of 196 LEGAL FORMS. WARKANT— Annual List. United States of xVmerica, . Collection District, State of To Deputy Collector. Whereas, in pursHance of the provisions of an Act of Congress of the United States, entitled "An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1862 ; of said Collection District of ha become chargeable with and indebted to the United States in the sum of jo^ dollars, for the tax which w assessed upon the said and returned to me in the annual list for the year 186 , to which sum it became necessary to add ten per centum, amounting to $ being the penalty for neglect to pay the said tax when the same became due, which sum of $ together with said penalty of ten per centum has been demanded of the person so chargeable therewith, which he ha hitherto re- fused and neglected to pay: And Whereas, more than ten days have elapsed since payment of the said tax and the said penalty was demanded, and the person so chargeable therewith still neg- lect and refuse to pay the same : You are hereby Commanded to distrain upon so much of the goods, chattels, and effects of the said if any such can be found, as may be necessary for the payment of the said sum of $ together with the said 2>enalty, and also for the payment of all reasonable expenses of said distraint. And you will keep the said property so distrained in your possession, and do all things needful and necessary to be done in the j^remises as required by said act, before the sale thereof. But in case sufficient goods, chattels, and efiects can not be found, then you are hereby commanded to seize so much of the real estate of said as may be necessary for the purposes aforesaid. And for so doing, this shall be your warrant, of which make due service, and return to me at this office. Witness my hand and official seal at this day of Anno Domini 186 . Collector of Ij denial JRevenue. District of LEGAL FOKMS. 197 (3.) WARRAi^T — Distillers and Brewees. JSec. 55, 2^- 38. United States of America, Collection District, State of To , Deputy Collector. Whereas, in jiursuance of the provisions of an Act of Congress of the United States, entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1832; of said Collection District of ha become chargeable with and indebted to the UniteLl States in the sum of y^ o dollars, together with the sum of ten per centum thereon, for duties due and payable to the said United States, upon made by them and sold or removed from their for sale or consumption prior and up to the day of 186 , which sum of $ , together with said penalty of ten l>er centum has been demanded of the persons so chargeable there- with which they have hitherto refused and neglected to pay : And Whereas, more than ten days have elapsed since the said duties and the said penalty became payable, and the parties so chargeable there- with still neglect and refuse to pay the same : You are Hereby Commanded to distrain upon all the stills, boilers, vats, and all other implements in said and also upon all the liquors, goods, chattels, and effects of the said or so much thereof as may be necessary for the pa^onent of the said sum of $ together with the said penalty, and also for the payment of all rea- sonable expenses of said distraint. And you will keep the said prop- erty so distrained in your possession, and do all things needful and necessary to be done in the premises as required by said act, before the sale thereof. And for so doing, this shaU be your warrant, of which make due service, and return to me at this office Witness my hand and official seal at this day of Anno Domini 186 . Collector of Internal Bevenue, District of , 198 LEGAL FOEMS. (3|.) WAEEANT— License not in Annual List. United States of Ameeica, Collection District, State of To , Deputy Collector : Whereas, in pursuance of the provisions of an Act of Congress of the Uiiited States, entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1862, and of the subsequent acts amendatory thereof of said Collection District of ha become chargeable with and indebted to the United States in the sum of too dollars, for the tax which w assessed upon the said for Hcense as and returned to me by the Assessor in the list for the month of 186 , which sum of $ has been demanded of the person so charge- able therewith, which he ha hitherto refused and neglected to pay : And Whereas, more than ten days have elapsed since payment of said tax was demanded, and the person so chargeable there- with still neglect and refuse to pay the same : You are Hereby Commanded to distrain upon so much of the goods, chattels, and eifects of the said if any such can be found, as may be necessary for the payment of the said sum of $ and also for the payment of all reasonable expenses of said distraint. And you will keep the said property so distrained in your possession, and do all things needful and necessary to be done in the premises as re- quired by said act, before the sale thereof. But in case sufficient goods, chattels, and effects can not be found, then you are hereby commanded to seize so much of the real estate of said as may be necessary for the purposes aforesaid. And for so doing, this shall be your w^arrant, of which make due service, and return to me at this office. Witness my hand and official seal at this day of Anno Domini, 186 . Collector of Internal lievemce. District of , LEGAL rOKMS. 199 "WAREANT — Eaileoads, Steam and Ferry Boats. Sectio7i 19, p. 17. United States op America, . Collection District, State of . To Deputy Collector. Whereas, in pursuance of the provisions of an Act of Congress of the United States, entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1862; of said Collection District of ha become chargeable with and indebted to the United States in the sum of -j-^g dollars, for duties due and payable to the United States, upon the gross amount of receipts on for the month of 186 , which sum of $ has been demanded of said which hitherto refused and neglected to pay ; And Whereas, more than ten days have elapsed since said duties became payable, and the parties so charged therewith still neglect and refuse to pay the same : Now, therefore. You are Hereby Commanded to distrain upon all the goods, chattels, and eftects of the said or so much thereof as may be ne- cessary for the payment of the said sum of $ and also for the payment of all reasonable expenses of said distraint. And you will keep the said property so distrained in your possession, and do all things needful and necessaiy to be done in the premises as re- quired by said act, before the sale thereof. And for so doing this shall be your warrant, of which make due service, and return to me at this office. Witness my hand and official seal at this day of Anno Domini 186 Collector of Internal Itevemie. District of 200 LEGAL FOEMS. "WAEE.ANT — Seizure fok Taxes undee Section 70. U^^TED States of Ameeica, Collection District, State of To Deputy Collector. Whereas, in pursuance of the provisions of an Act of Congress of the United States, entitled " An act to provide internal revenue to support the Government and to pay interest on the pubhc debt," approved July 1st, 1862 ; of said Collection Dis- trict of ha become chargeable with and indebted to the United States in the sum of y^^ dollars for duties due and payable to the United States upon manufactured goods, subject to excise tax, made by and sold or removed from manufactory, for sale or consumption prior and up to the day of 186 , which sum of $ has been demanded of said which he ha hitherto refused and neglected to pay: A>-d Whereas, more than ten days have elapsed since said duties became payable, and the parties so charged therewith still neo-lect and refuse to pay the same : Now, therefore. You are Hereby Commai^-ded to take possession of all the goods, wares, and merchandise manufactured and unsold by the said And you will keep the said property so seized in your possession, and do all things needfid and necessary to be done in the premises as re- quired by said act, until otherwise ordered by me. x\nd for so doing, this shall be your warrant, of which make due service, and return to me at this office. Witness my hand and official seal at this day Qf Anno Domini 186 Collector of Internal Mevenue. District of _ LEGAL FOKMS. 201 (5.) WAKRAKT. May be used under Sections 46, 80, 88. United States of America, Collection District, State of : To Deputy Collector. Whereas, in pursuance of the provisions of an Act of Congress of the United States, entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1862 ; of said Collection District of ha become chargeable with and indebted to the United States in the sum of y^o dollars, together with the sum of per centum thereon, for duties due and payable to the said United States, upon which sum of 8 together Avith the penalty of $ per centum has been demanded of the so chargeable therewith, which have hitherto refused and neglected to pay ; And WherExVs, the said still neglect to pay the same with the penalty : You ARE CoiniANDED, THEREFORE, to distrain upon all the goods, chattels, and effects of the said for the payment of the said sum of $ and also for the payment of all reasonable ex- penses of said distraint. And you will keep the said property so distrained in your possession, and do all things needful and necessary to be done in the premises as required by said act, before the sale thereof. And for so doing this shall be your warrant, of which make due service, and return to me at this office. "SYitness my hand and official seal at this day. of Anno Domini 186 . Collector of Internal Revenue.. District of LEGAL F0KM8. (Si.) WAERANT — Seizuee under Section 70 fok Yiolation of Section 68. United States of America, Collection District, State of To Deputy Collector. "Whereas, in pursuance of the provisions of an Act of Congress of the United States, entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1st, 1862, it became the duty of of said Collection District of to make return of the products and sales, or dehvery of manufactures, as required by the 68 th Section of said act : Axd Whereas, said ha refused and neglected to make such return, as required by said section, of the products and sales, or dehvery of manufacture for the month of And Whereas, the said still neglect to make such return: Now, therefore. You are hereby Commanded to seize aU the goods, wares, and merchandise manufactured and unsold by the said And you will keep the said property so seized in your possession, and do all things needful and necessary to be done in the premises as required by said act, until otherwise ordered by me. And for so doing, this shall be your warrant, of which make 'due service, and return to me at this office. Witness my hand and official seal at this day xjf Anno Domini 186 . Collector of Internal Revenue. District of LEGAL FORMS. 203 (6.) R E T U R K . In pursuance of the command of the annexed -warrant, and for ■vvant of payment of the several sums of money demanded therein, I did on the day of 186 , distrain upon the following goods, chattels, and effects of the said as per account marked hereunto attached, and I also delivered to the said a true copy of said account signed by me, with a note and memoran- dum of the sum due and demanded by virtue of said warrant, to- gether with notice of the time and place of sale of said goods, chattels, and effects, by leaving the same at the dwelling of the said* as required by law. Deputy Collector of Internal Revenue. Collection District, State of (6|) ACCOUNT of goods and chattels of distrained on day of A.D. 186 , by Collector. * Here insert name of owner, or name of " the possessor of said goods, chattels, and effects." APPOmTMEKT OF KEEPER OF GOODS SEIZED. Sections 19, 70. Office of the Collector op Internal Revenue, Collection District, State of 186 I hereby appoint and constitute you keei^er of the goods, Avares, and merchandise now in the possession of at in by virtue of a seizure made by me of said property for default and neg- lect to pay the tax assessed upon said according to the provisions of an act entitled " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862. You are therefore authorized and required to safely keep the same in the custody of the law until otherwise ordered by me. Collector District. To 204: LEGAL FOKMS. (8.) NOTICE AND ACCOUNT OF ARTICLES DISTRAINED. Sectio7is 19, 55. Office of the Collectok of Internal Revenue, . Collection District, State of M SiE : The annexed is a true copy of an account of the goods and chattels found in your possession, which I caused to be distrained on the day of 186 , because of default in the pay- ment of taxes, due by you to the United States, under the Excise Law. The amount of said taxes is ^-^-^ dollars. You are hereby notified that, unless the said sum, together with the expenses of distraint, are paid, on or before the day of A.D. 186 , the goods and chattels mentioned in the hereunto annexed account, wiU be exposed for sale at public auction on the day of A.D. 186 , at in Collector. ACCOUNT of goods and chattels of distrained on day of A.D. 186 , by Collector. LEGAL FOKMS. 205 (9.) SUMMONS UNDER SECTION 70. OrncE OF THE Collector op Internal Revenue, Collection District, State of . 186 You are hereby summoned and enjoined to appear before Assessor of said Collection District, on the day of 186 , at o'clock M. of said day, at in then and there to show cause, if any there be, why, for your neglect and refusal to pay the taxes assessed on articles manufactured by you, in accordance with the provisions of the Excise Law of the United States, and amounting to the sum of 8 the goods, wares, and merchandise manufactured and unsold by you, which I have seized by virtue of said act, and a description or account of which is hereunto annexed, should not be declared forfeited to the United States. And you are notified that if, at or before the time of such hearing before the said Assessor of said district, the taxes afore- said, together with the expenses here-svith incurred, shall not have been paid, then the articles aforesaid will be declared forfeited, and will be sold for the benefit of the United States. Collector District. To 206 LEGAL FOKMS. (10.) ASSESSOE'S JUDGMENT UNDEK SECTION TO. Office of the Assessor of Ixternal Revenue, Collection District, State of 186 Whereas, on the day of 186 , Col- lector of the District of the State of did issue a fiummons as follows, to wit : Office of the Collector of Internal Revenue, Collection District, State of ■. 186 You are hereby summoned and enjoined to appear before Assessor of said Collection District, on the day of 186 , at o'clock M. of said day, at in then and there to show cause, if any there be, why, for your neglect and refusal to pay the taxes assessed on articles manufactured by you, in accordance with the provisions of the Excise Law of the United States, and amounting to the sum of $ the goods, wares, and merchandise manufactured and unsold by you, which I have seized by virtue of said act, and a description or account of which is here- unto annexed, should not be declared forfeited to the United States. And you are notified that if, at, or before the time of such hearing before the said Assessor of said District, the taxes afore- said, together with the expenses herewith incurred, shall not have been paid, then the articles aforesaid will be declared forfeited, and will be sold for the benefit of the United States. Collector District. To And whereas said summons was served upon the said in person, by Deputy Collector of said District, on the day of 186 , and whereas the same was returned to said Collector by said Deputy Collector, with the following return thereon, to wit : Now, therefore, I do adjudge that the said summons, service, and return are sufiicient, as required by the VOth section of said act, and the said articles are hereby declared forfeited to the United States. Assessor of the Collection District, State of . LEGAL F0KM8. 207 (11.) NOTICE OF SALE OF EEAL ESTATE UNDER SECTION 21. Office of the Collector of Lstternal Revenue, Collection District, State of Whereas, by virtue of tlie Excise Law of the United States, en- titled " An act to j^rovide internal revenue to support the Govern- ment and to pay interest on the public debt," approved July 1st, 1862, you are indebted to said United States in the sum of $ for taxes and penalty assessed upon you in accordance with the pro- visions of said act: And Whereas you have failed to pay said taxes as required : And Whereas goods, chattels, and effects suf- ficient to satisfy said taxes have not been foimd in your possession ; Now, therefore, you are hereby notified that, by virtue of the 21st section of said act, I have levied upon the following described real estate belonging to you, to wit : And you are further notified that said real estate will bo by rae offered for gale at public auction on the day of 186 , at o'clock M. of said day, at and the proceeds of such sale will be applied to the payment of said taxes and penalty, and the expenses herewith incurred. Collector District. ToM 205 LEGAL F.r-sirs. (12.) BILL OF SALE. Section 19, p. 18. To A TL TO TTHOM THESE Pg TT SEyTS SHALL COME, I, Collector of Internal Eevenue, for the District of the State of send Greeting : Whesxas, by virtue of an Act of the United States, entitled "An act to proTide internal revenne to snpport the GoTemment £iid to pay interest on the public debt," approved July 1, 1862, of in the County of and State of was assessel in the sian of -nrs" dollais, as a tax or duty under said law. And the said tax or duty, and the list containing the same, was committe-i unto me, the CoUector as aforesaid, to collect the same. A3rD Whebxas, I, the said Collector, within the time prescribed by said act. made a demand upon said for the payment thereof, which said payment the said hath neglected and whoUy re- fused to make ; by reason whereof, and by force and virtue of said act, it became nec-essary to proceed to collect the said tax or duty by distraint and sale. Where- upon L the said Collector, seized the gcods, chattels, and things m the schedult hereunto annexed particularly mentioned and described, and after giving due notice of the rime and place of sale thereof, by advertisements and otherwise, as required by law, did on the day of Anno Domini 186 , expose the same to sale by pnblic auction, when and where of bought the s^ne, for the price or sum of dollars, he being the highest and best bidder, and that the highest and best price oSered for the same. Xow e3ow Ye, that I, Collector as aforesaid, by forct and virtue of the authority in me v^ted by the said act, and for and in consideration of the said sum of dollais, to me in hand paid by the said have sold and transferred imto the said his heirs and assigns, all the said goods, chattels, and things in the schedule hereunto annexed particularly menti TO Horn the same, and every part or parcel thereof, unto the said and to 1ms heirs anH assigns. In witness whereof, L the said Collector, have hereunto set my hand and affixed my seal this day of in the year of our Lord one thousand eight hundred and Signed, sealed, and delivered in the presence of tis. SCHEDULE ■nferred to in the foregoing and annexed biQ of sale from Collector, TO LEGAL FOB3I3, ^tjl^ (13.) COLLECIOE^S DEED OF EEAL ESTATE SOLD UXDEB SECTIOX 21. To *T.T. PeESOSs to -^rSOJi THTyE PeESESTS gTT4TT Co3CE, Greeting : Whssias. ^37 Tirrie -f in act of tie IlDitBd : ixiicrnil revenue to £:ipp.;.r^ tiie Govermneai &ad t.; J^bt," approred JzlIt 1. iSoi . ^Tim of -1 cdi- 1 d'.« --ant. sell, ai- . - -^d . .It^ trtie, ani - - i.:qTiired by vItilt :_=r manner, Lai In and :o I- - - TOiilKd real essaf e. 5 - ; siKnesikL i«j wit : To BLltk asd to Hois the same to Mm &? sai his hefrs sad aligns to Lis and th-eir nse and behoof forever, subject. neTertheless- to r?if=rum rV saiJ acoc'iding to the proTisf'jwis of said aurt. I> Wrr>-iS5 Weseeof, I, the said Con-:^--t-T- '-. — - - .r idty. have hereunto set my hand and seal, and the Ooi;. - -. . -, :nii dav of A-D. eighteen hnndred and sixty - Signed, sealed, aod defirered in presence of 14 210 LEGAL FOEMS. AFFIDAYIT of Party desiring Cancellaiion of Bond GIVEN FOR Export. State of being duly sworn, according to law, deposes and says : That npon the day of A.D. 186 , of executed to Esq., Collector of Internal Revenue for District, State of a bond, in the penal sum of dollars conditioned that the said would export or pay the duties on gallons of whereupon the said Collector gave the said a permit to remove the same for exportation. That upon the day of A.D. 186 , exported from the port of to the port of gallons of That the said thus exported is the identical for the ex- portation of which said bond was executed, and the said permit to remove for exportation given as aforesaid And deponent further says, that the same was truly exported as certified by the Custom-house Officer, whose certificate is hereto annexed, and that all the conditions of said bond have been faith- fully comj^lied with in every particular, and that the same ought, therefore, to be canceled and declared void and of no efiTect. (Signed) Sworn and subscribed, before me, this day of A.D. Witness my hand and official seal, There must accompany this affidavit the certificate of an officer of the Customs, that the exportation has really taken place, with the date and manner thereof. LEGAL lOKMS. 211 AFFIDAVIT OF Party desiking Cancellation of Bond GIVEN FOK Re-distillation and Exportation. State of being duly sworn, according to law, deposes and says ; That upon the day of A.D. 186 , of executed to Esq., Collector of Internal Revenue for District, State of a bond, in the penal sum of -p^ o dollars, conditioned that the said would export or pay the duties on gallons of distilled spirits. Whereupon the said Collector gave the said a permit to remove the same to for the purpose of re-distillation and exportation. That the said gallons of spirits were so re-distiUed, and produced gallons of alcohol per cent, above proof; that this is the whole product of said spirits and no more. That upon the day of A.D. 186 , exported from the port of to the port of gallons of alcohol, being the pro- duct of the gallons of spirits, to export which said bond was executed, and the said permit to remove given by the Collector And deponent further says, that the said alcohol was truly ex- ported, as certified by the Custom-house Officer, whose certificate is annexed, and that all the conditions of said bond have been faith- fully complied with in every particular, and that the same ought, therefore, to be canceled and declared void and of no effect. (Signed) Sworn to and subscribed, before me, this day of A.D. 186 . Witness my hand and oflScial seal, There must accompany this affidavit the certificate of an officer of the Customs, that the exportation has really taken place, with the date and manner thereof. 212 LEGAL FORMS. BOND FOR THE EeMOVAL OF MeDICINES, PREPARATIONS, COM- POSITIONS, Perfuimery, and Cosmetics, mentioned in Section 109, AND intended FOR ExPORT. Know all Men by these Presents, That we are held and firmly bound unto the United States of America in the full and just sum of dollars, lawful money of the Fnited States, to which payment, well and truly to be made, we bind ourselves, jointly and severally, our joint and several heirs, execu- tors, and administrators, firmly by these presents. Sealed with our seals, and dated this day of in the year one thousand eight hundred and sixty- Tke condition of the foregoing obligation is such, that whereas the f^-'^i'i ha received a permit to remove to the for the purpose of exportation, the following described articles, to wit : being the same articles described in the invoice hereunto annexed, from the carried on by the said situate in the of county of and State of and in the Collection District of said State, without haAdng stamps aflixed thereto, and without being charged with duty under the Excise Laws of the United States. Now, therefore, if the said shall export the said articles as stated, within thirty days from the date of the execution of this bond, then the above obligation to be void and of no effect, otherwise it shall abide and remain in full force and virtue. Sealed and delivered in the presence of— INYOICE OF Articles mentioned in Schedule C., intended FOR Export. Invoice of intended for exportation, to be sold or re- moved from the carried on by situate in the of county of and State of viz. : Marks and Numbers : Permission is requested to remove the above described articles to for the purpose of exportation to and for BO other purpose whatever. (Signed) Dated at this day of 186 . LEGAL FORMS. 213 Oath of Manufacturer. I do sweai' that have manufactured or prepared the above described articles for the purpose of exportation, and that desire to obtain a permit for the removal of said articles from our for the purpose of deUvering the same to of without having stamps affixed thereto, and without being charged with tax under the Excise Law of the United States, and for no other purpose whatever. (Signed) Sworn and subscribed before me, ) this day of 186 . f Oath or Exporter. I do swear that intend to export the above described articles, and that desire to obtain a permit to remove the same to for the purpose of exportation, and for no other purpose whatever. (Signed) Sworn and subscribed before me, this day of 186 . PERMIT, Permission is hereby granted to to remove the above lescribed articles from their without having stamps affixed thereto, and without being charged with duty under the Excise Law of the United States, for the purpose of delivering them to and permission is also given to to remove the above de- scribed articles from this district to the for the purpose of exportation, and for no other purpose whatever. - (Signed) Collector District of . Dated at this day of 186 . DECISIONS OF THE COMMISSIONER OF OTEMAL REVENUE. (No. 1.) Office of Iis^teenal Revenue, October^ 1862. DECISION. The general principle of the Excise Law is, that each particular manufacture is taxed for its value, though materials used in its pro- duction are, in themselves manufactures, on which a duty has been previously paid. This is true of shoes made from taxed leather, of engines made from iron, on which a tax has been paid, etc., etc. Where a manufacturer has goods on hand at the place of manu- facture, but has not taken out a license, nor kept his factory in op- eration since September 1st; such goods are subject to duty when- ever sold or removed from the place of manufacture. (No. 2.) October, 1862. DECISION CONCERNING THE TANNING OF LEATHER. A tanner who receives hides from other parties (owners), upon an agreement to tan the same by the piece, or by the pound, may re- move the tanned leather, without inspection, to such owners, when- ever it is ready to go forward ; having first obtained and filed at this office the written certificate of tlie Assessor and Collector of the District in which the tannery is situated, that in their judgment such removal will not be prejudicial to the just administration of the Ex- cise Law : Provided^ that every tanner so removing tanned leather shall make a monthly return to the Assessor of the District of the number "and weight of the sides or pieces of leather so removed: and provided, that he shall furnish to the Assessor, monthly, the In- spector's certificate of the weight and quality of the leather so re- moved during the preceding month, and that the tax shall be paid in the District where the tannery is situated. DECISIONS OF TUE COJtrMISSIONEE. 215 (No. 3,) October, 1862. DECISION m REFERENCE TO TANNING LEATHER AND MAKING SHOES. Tanning leather and manufacturing shoes are distinct branches of manufactures, and the product of each must be taxed, though the same person may be engaged in both branches of business. The cutting of soles, however, as subjecting the material to no new process afi'ecting its quality, may be considered as part of the shoemaking, and exempt as such from taxation as a separate manu- facture. Finished or ciu'ried upper leather made from rough leather, upon which the tax has actually been paid, is not subject to any additional tax in consequence of such finishing or currying. (No. 3f ) DECISION IN REGARD TO HARNESS AND UPPER LEATHER. 1. The tax on harness leather (whether five or seven mills) is to be paid but once^ whether the leather is tanned and finished by the same parties in the same place, or in difierent places, or by different parties in difierent places. 2. Finished or curried vpjjer leather made from rough leather (ex- cept calf skins), hemlock tanned, or from rough leather tanned in whole or in part with oak, on which rough leather the tax (of five mills, seven mills, or one cent) has already been paid, is not subject. to any additional tax in consequence of such finishing or currying, w^herever the latter may be done. 216 DECISIONS OF THE COMMISSIONER. (No. 4. DECISION October, 1862. IN REFEKENCE TO THE PLACE WHERE A MANUFACTURER'S LICENSE SHOULD BE TAKEN OUT AND THE TAX PAID. A manufacturer's license should be taken out in the District where the manufactory is situated. The taxes must also be paid to the Collector of the same District. Goods sent by a manufacturing estabhshment to its agent are re- garded as still in the factory. In such case the tax is due when the goods are sold or removed from the agent's hands. (No. 5.) October, 1862. DECISION DT REFERENCE TO GOODS PRINl-ED SINCE AUGUST 31st, UPON CLOTHS MANUFACTURED PREVIOUS TO SEPTEilBER 1st. Goods printed since August 31st, upon cloths manufactured pre- %aous to September 1st, on which no duty or tax has been paid, are liable to assessment upon the present value of the goods. The provision of section 75 authorizes an assessment upon the in- creased vcdue only when the duty or tax shall have been paid before the clo'ths were so prepared or printed. Manufacturers of rubber, oil, and other cloth, using goods on which the tax has been paid, are liable to taxation only upon the in- creased value. DECISIONS OF THE COMMISSIONEE. 217 (No. 6.) October^ 1862. REGULATIONS IN REGARD TO THE TAX UPON MANUFACTURES PRODUCED SINCE THE 31sT DAY OF AUGUST, AND DELIVERED UNDER CONTRACTS OF SALE MADE PRIOR TO THE 1st OF JULY LAST. The manufacturer will pay the duty upon such goods without re- gard to the fact of such contract. The manufacturer will be authorized to collect of the purchaser the amount of the taxes so paid whenever satisfactory proof shall be furnished to the Commissioner of Internal Revenue that the con- tract was made prior to the first day of July last, and in good laith between the parties and toward the Government, and that the taxes properly assessed upon such goods or manufoctures have been actually paid by the seller, A manufacturer of any article for the Government must pay the tax as though he were selling to an individual. (No. 7.) October. 1862. DECISION" IN REFERENCE TO MANUFAC^TURERS OF CLOTHING. When persons receive from a manufacturer of clothing, whether in the same town or at a distance, garments to be made, and, when finished, to be returned to the manufacturer or owner as aforesaid, Buch persons may not be required to pay the tax of three per cent, on the value thereof: Provided^ that at the request of the Assistant Assessor they make out a list subscribed and sworn : which list shall contain the quantity of garments so made up during each month, and as near as may be, the value thereof; together with the name and residence of the person for whom the labor has been performed. Such list shall be transmitted, by the Assessor receiving the same, to the Assessor of the District wherein the owner of the goods re- sides, or has Ms usual place of business, to the end that the tax thereon due, under the Excise Laws, may be paid in the District where the actual owner's place of business is situated. 218 DECISIONS OF THE COMMISSIONER. (No. 8.) October, 1862. DECISION IN REGAED TO IRON CASTINGS. 1st. All castings which are so well known and so generally used as to have a commercial value, must be taxed as manufactures when sold or removed. 2d. Other castings made upon special order of a machinist, hut which are not known to the trade as manufactures in themselves, are exempt, not being manufactures within the contemplation of the law. Where a person makes castings only, he must pay the tax thereon. If, however, he manufactures castings, and uses them himself in the manufacture of other articles, the tax can be assessed only on the last. The right to levy the tax depends upon the fact of sale, or re- moval for sale or consumption. (No. 9.) October, 1862. DECISION IN RELATION TO PARTNERSHIPS. Section 6 provides that any number of persons carrpng on busi- ness in copartnership may be licensed to transact such business at the place and in the manner specified in the license. In order that one license will avail for several persons or members of a firm, the Assessor must be satisfied : 1st. That a legal and bona fide partnership exists, and not merely au arrangement or understanding by which to evade the full effect of the License Law. 2d. That the parties have a place of business, and only one place, ■which is common to all. 3d. That the alleged members are mutually responsible for the acts of each other, and that they jointly share the benefits and suffer the losses of a common business. 4th. That the parties, on no occasion, transact business on private account in the branch for which the firm purports to have been or- ganized. DECISIONS OF THE COMMISSIONEE. 219 (No. 10.) October^ 1862. DECISION IN EEFEEENCE TO LAWYEKS, ETC. A lawyer having taken oiit a license to practice law in a certain State for one year, will not be permitted to remove (with the design of permanently locating) to another State and practice his profession there without ha\-ing first taken out a new license in the State to w^hich he may have removed. If, however, the office from which the lawyer removes be taken by another la"w^'er, his license might be made available to the new-comer under section 63. A lawyer licensed to practice law in a certain State may, however, go into another State, or into another covmty of the same State, on a temporary employment to argue a cause, or to give advice to clients, without being required to take out a license in such State or County. A lawyer who displays a sign at his residence and transacts busi- ne'^s there, as well as at his office, must take out two licenses. K a person holds out to the public by words, deeds, or writing, that he is engaged in any kind of business requiring license, he must take license therefor, although the business in question may not be his chief or exclusive occupation. 220 DECISIONS OF THE COMMISSIONER. (Xo. 11.) October, 1862. DECISION IN REFEEENCE TO MAKKET-MEN, AND OTHER DEALERS. Generally, the business of one who keeps a stall in the market is that of a retail dealer. There are exceptions, however. The As- sistant Assessor and Assessor must judge in each case. If the dealer seUs chiefly or entirely to consumers, though he may often sell in the original packages, he should be classed as a retail dealer. If, on the other hand, his sales are generally in the original packages, or if it is his occupation to sell to those who buy to sell again, or if this part of his business is considerable, so much that he depends upon and pro- cures stock with reference to it, he should be classed as a wholesale dealer, even though he seUs at retail. The law contemplates sales at retail by wholesale dealers. A dealer who sells soap, candles, starch, tea, or other articles by the original package, or salt by the wagon load, etc., to consumers, is not a wholesale dealer imder the law, but if he sells to those who sell again, he will be required to have a wholesale dealer's li- cense. A furniture dealer who sells a bureau, sofa, or table to cus- tomers for their own use, whether in the package in which he received it or not, is not a wholesale dealer. (No. 12.) October, 1862. DECISION IN REFERENCE TO COLLECTORS OF RENTS. A person engaged in settling an estate, who collects rents merely as an incident thereto, and not as an occupation, is not liable to a li- cense as a commercial broker. If, however, he in any way indi- cates his readiness to engage in such business, and accepts it when- ever offered, then he is liable to a license tax, under section 64, item 14. The amount of business actually done is not conclusive evi- dence upon the point. The main inquiry is. Is it the person's occu- pation " to purchase, rent, or sell real estate for others ?" Nor is it necessary that he should be engaged exclusively in this employment. DECISIONS OF THE CO:MiIISSIONER. 221 (No. 13.) October, 1862. DECISION IN REFERENCE TO BROKERS AND BANKERS. It is impossible to lay down an arbitrary rule by which to test a man's business, and decide whether he is a broker or a banker. The law is explicit. Assistant Assessors must exercise their best judg- ment, with the facts of each case in view. Parties who feel aggrieved can appeal to Assessors. If an attempt were made to decide in ad- vance, such a decision would confuse the judgment of the local offi- cers, rather than aid it. (No. 14.) February, 1863. DECISION CONCERNING BANKS, TRUST COMPANIES, AND SAVINGS INS'HTUTIONS. The 82d section of the Excise Law requires the managers of all banks, trust companies, and savings institutions, under whatever style or name knowTi or called, to withhold three per centum from all payments on account of any dividends, in scrip or money, declared due or payable after September 1st, 1862, to stockholders or deposit- ors, and make return and payment thereof, with three \^ev cent, of all sums added to sui-plus or contingent fund, to the Commissioner of Internal Revenue. It is desirable that returns shall be made as often as once in three months ; but where dividends are only declared at regular i:)eriod3 of the year, and a statement rendered to that effect, no return will be required at any other time. When making return, the dates of the previous and present dividend must be inserted, that the Avholo year may be accoimted for. The tax is to be assessed upon aU divisions of profits after Sep- tember 1st, without regard to the time or mode in which they were acquired. The whole amount of dividend is subject to the tax, al- though it may exceed the net earnings. Interest paid to depositors is to be considered as a dividend ; but the first return will only include payments of interest due or payable after September 1st, 1862. The company may assume the tax, pro 222 DECISIONS OF THE COMMISSIONER. vided the Government receives its due proportion — the amount paid to stockholders or depositors being -jW of the sum upon which the three per cent, is estimated. Blanks will be furnished upon application, which must be duly- filled, and sent to this office. The amount of tax should be deposited mth the nearest United States Assistant Treasurer, or designated depositary, and his original certificate therefor sent with the return ; but, if more convenient, payment may be made by draft or in Trea- sury notes. (No. 15.) October, 1862. DECISION" IN REGARD TO RECTIFIER'S LICENSE. The basis for calculating the amount of license duty that a recti- fier of liqiior is subject to, under the Internal Revenue Law, is, the number of barrels or casks, containing not more than forty gallons each, produced by the process of rectification ; and not on the quan- tity of proof liquor used. Rectifiers will keep a record of the quan- tity of hquor produced, and will be required to make a monthly re- turn of the same to the Assistant Assessor, subscribed and sworn, and to pay the amount of license tax accrued thereon, when required by the Collector. (No. 16.) October, 1862. DECISION IN REFERENCE TO EXPORTATION OF DISTILLED SPIRITS AND COAL OIL. Distilled spirits may be removed from the place of manufocture for the purpose of being exported, or for the purpose of being re- distilled for export ; and refined coal oil may be removed for the pur- pose of being exported, after the quantity of oil or spirits so removed shall have been ascertained by inspection, according to the provisions of the Excise Law, upon and with the written permission of the Col- lector (see Form No. 31) of the District, Avithout payment of the tax thereon, previous to such removal. The owner thereof having first DECISIONS OF THE COMMISSIONER. 223 given "bonds (Form No. 32) to the United States, with sufficient sureties in at least double the amount of said duty, to export said spirit or oil, or pay the duties thereon within a period not exceeding ninety days, from the date of said bond. This bond must be given by the owner of the spirit or oil, whether distiller or otherwise, and must be executed to the satisfaction of the Collector before the spirit or oil is removed from the premises where distilled or manufoctured. When a bond for export has been given and a permit granted, the spirits or oil may be exported from the specified port, without the intervention of the Collector, under the Excise Laws, at such port. (No. 17.) October^ 1862. DECISION IN REGARD TO THE MANUFACTURE OF ALCOHOL FROM WHISKY, DIS- TILLED AND REMOVED FROM THE PLACE OF MANUFACTURE PRIOR TO SEPTEMBER 1st, 1862. Alcohol manufactured from whisky, distilled prior to September 1st, 1862, and on wdiich an excise tax has not been paid, will be sub- ject to a duty of three per cent, ad valorem. (No. 18.) October^ 1862. DECISION IN REFERENCE TO SALE OF LIQUORS. Alcohol, or spirituous liquors of any kind, can only be used by an apothecary in comjjonndmg medicines. When sold otherwise, he will be required to take license as a dealer. A license to wholesale liquor confers no authority upon the party holding such license to retail liquor. Nor does a license to sell liquor authorize the sale of any other kind of merchandise. 224 DECISIONS OF THE COMMISSIONEK. (No. 19.) October, 1862. DECISIOJ^ IN EEFERENCE TO COAL-OIL DISTILLERS (BONDED WAREHOUSE). The owner or owniers of any coal-oil distillery may erect a ware- house, at his or their own expense, of materials to be approved by the Collector of the District. Said warehouse, when approved by the Collector, is hereby declared a bonded warehouse of the United States, to be used only for storing coal oil ; and to be under the cus- tody of the Collector or his Deputy. The duty on the oil stored in such warehouse shall be paid when, and as the oil is sold, or re- moved from such warehouse for sale. (No. 20.) October, 1862. DECISION IN REFERENCE TO DISTILLATE (GRANTING PERMITS TO REIMOVE, ETC.) 1st. Collectors may grant permits to producers of coal oil, not re- fined and known as " Distillate," to remove such distillate from the })lace of production for the j^urpose of refining the same elsewhere, u])on condition that the producer or owner first give bonds, to the satisfaction of the Collector of the District where the same is pro- duced, that the distillate shall be so refined and the tax or duty thei-eon paid to the Collector of the District where the same shall be refined. Provided, hoioever, that the oil, when refined, may be bonded for exportation under the regulations relating to the exj^orta- tion of coal oil. (See Decision No. 92, p. 263.) 2d. It shall be the duty of Collectors and Deputy Collectors, be- fore granting a permit for the removal of distillate, to cause the casks containing the same to be marked in such manner that they may be identified ; and the permit shall contain an accurate descrip- tion of such marks, and a copy of the permit shall be transmitted to the Collector of the District to which the distillate is to be removed. DECISIONS OF THE COMMISSIONEK. 225 (No. 21.) October^ 1862. DECISIO?^ INTERPRETING SECTION 77, IN RELAITON TO CARRIAGES, YACHTS. BILLIAKD-TABLES, AND PLATE. Sec. 77. The phrase, " any person or persons owning, possessing, or keeping any carriage, yacht, and billiard-table," is to be inter- preted as referring to three different classes of owners, viz. : Such a? possess any cai'riage ; and, as a second class, such as possess any yacht ; and, as a third class, such as possess any billiard-table. There is nothing in the wording of the law referring to plate, that could lead to the inference that the tax upon it is to be made contin- gent upon the keeping of a carriage, yacht, or billiard-table. The tax of ten dollars upon billiard-tables kept for use, as provided in Schedule A, does not apply to bilUard-tables kept for hire, and subjected to a license tax in section 64, ai'ticle 20. The phrase, " kept for use," employed in reference to silver plate, is construed to except silver plate or ware " kept for sale," and also that M-hicli is in possession of a family, or its members, as souvenirs or keepsakes. The plate properly taxable is that Avhich has been purchased for the use of the family, or has been presented to the family as a parlj of the household furniture, and as such is kept for use, whether for ornameiit or actual service. In the execution of the law. Assessors are directed to allow owners of silver-ware to have the same weighed, and to make report tiiereof. (No. 2H.) DECISION IN REFERENCE TO YACHTS. December^ 1862. The provisions of section 77 providing for the taxation of yachts, is construed to apply only to vessels so known technically in the mai i- time language of this country, and to such of that class as are used for racing or purposes of pleasure. 15 526 DECISIONS OF THE COMMISSIONER. (No. 22.) October, 1862. DECISIOjS^ in keference to ship and boat building. Vessels and steamers that arc built and launched in the ordinary- manner, are exempt from taxation. Several of the articles of which the vessel is composed are considered as manufactures, and will be subject to duty. NaUs, engines, copper, cordage, etc., will pay duty as manufactures when removed from the place of manufacture. If produced by the builder of the ship, he is to be treated as a manu- facturer of such naUs, engines, etc., and to be taxed upon the product. Boats propelled by oars are regarded as manufactures. There may be vessels that would not be included in either of the specified classes whose classification can not be anticipated, and which must be assigned to one class or the other, according to the facts. (No. 23.) October, 1862. DECISION DEFINING WHO MUST HAVE A PEDDLER'S LICENSE. Dealers in ice, who supply customers from carts and wagons, col- lecting their bills monthly or at the end of the season, do not require a peddler's license for such carts and wagons, although occasional small sales of ice are made by such drivers. They do not travel from place to place for the purpose of selling, but to deliver what has been previously sold. The same rule applies to milk wagons, grocers* wagons, bakers' and butchers' carts, used to deliver what was pre- viously purchased or contracted for. It does not apply to bread, meat, and fish carts, dealers in fruit and vegetables, owned or hired ■and run for the purpose of selling (peddling) their contents from 'house to house. A farmer who sells the products of his own farm, by traveling from house to house, is not a peddler ; but a person who buys and sells, as an occupation, and does his business while traveling from .house to house, or place to place, must take license as a peddler. IN EEFEKENCE TO PHOTOGKAPIIEKS. Photographers may be allowed to travel from place to place under license as photographers. Each license in this case should state the place of residence of the photographer, and should specify that he is to travel. DECISIONS OF THE CO?,nnSSIONER. 227 (No. 24.) October, 1862. DECISION IN REFERENCE TO -WHERE THE LICENSE OF VESSELS SHALL BE TAKEN OUT. The license of steam and sailing packets, as provided in Section 64, Article 11, must, in all cases, be taken out and the tax paid by the person or firm having the care or management of the steamer or vessel specified in the law, at the principal terminus or landing thereof, whether such person or firm be known as owner or agent. (No. 25.) DECISION IN RELATION TO NEWSPAPERS. October, 1862. If weekly, tri- weekly, and daily newspapers are published in one office by the same parties, and are composed principally of the same matter, though the matter in them may differ to some extent, there can be no doubt that they are to be regarded as one paper, and are liable to taxation if their combined circulation exceeds two thousand copies. (No. 26.) DECISION. October, 1862. THE RETURNS OP RAILROADS OF THEIR RECEIPTS FOR TRANS- PORTATION, ETC. The returns of railroads of their receipts for the transportation of passengers should be made at their principal office or place of busi- ness. Where several roads are so united as to have but one office, the return may be made on the entire Hne at such office — although some of the roads may be located wholly or in part within other col- lection districts. The per-centage is to be paid by railroads on receipts from trans- portation of troops, as well as from dny other class of passengers. 228 DECISIONS OF THE COMMISSIONEE. (No. 27.) October, 1862. DECISION IN EEGAED TO AUCTIONEERS. A regularly licensed auctioneer can sell the goods of a licensed dealer in such dealer's store ; but he can not sell the goods, wares, etc., of an unlicensed dealer, who is subject to a license tax, at his (the dealer's) place of business, without being subject to the penalty. An auctioneer can sell such goods as are not usually included in the stocks of dealers, wherever such goods may be situated, without taking special license therefor. (No. 28.) October, 1862. DECISION. STAMP TAX ON EXPRESS EECEIPTS. The item marked "Express," on page 89* of the Excise LaAV, w:vs not intended to embrace the freight business of railroads and ordinary wagoners, but is limited to persons who are express car- riers, and not merely common carriers, under the law. The dis- tinction is very well known in practical business. The express car- rier is usually expected to take the parcel, box, or bundle from the house or place of business of the consignor to the house or place of business of the consignee, while a railway company receives and de- livers goods only at its own stations. In the absence of specific language in the statutes, authorizing the broader construction, I must hold, that persons and companies en- gaged in transporting goods over the country, as such business is usually performed by railway corporations, are not liable to the pay- ment of a stamp tax upon the receipt given for such goods. I am also of opinion, that the first item in Schedule B does not include such receipts for freight as are usually given by railway companies. A receipt is no doubt, in a technical sense, an agreement or con- tract, but in the ordinary use of language, this close construction does not hold. Had Congress intended to include receipts, it would have been easy to have so provided in plain \a;^cjunge. ♦ Page 82, ante. DECISIONS OF THE COMMISSIONER. 229 (No. 29.) October, 1862. REGULATION m KEGAKD TO INSURANCE COMPANIES. 1. Each insurance policy, whether fire or marine, must he stamped. 2. An open policy will require but one stani]), where the risks, entered under such policy are all upon property shipped by, or con- signed or belonging to, the policy holder. 3. AVhenever certificates, or other evidences of insurance, are issued by the holder of an open policy, every such paper must bear an appropriate insurance stamp. 4. Whenever an Insurance Company refunds to the holder of an open policy any part of the premium, because the policy has not been used in full, the amount so refunded may be deducted from the jn'emium received during the quarter, and the tax to the Govern- ment may be j^aid u^ion the remainder. Provided., that this regula- tion shall not apply to money so refunded, on which the tax to the Government shall not have been previously paid. 5. Dividends paid, by Mutual Insurance Companies, in scrip or money, to the insured, upon expiring or expired policies, are sxibject to the tax of three per cent., under Section 82. 6. The agents of Insurance Companies, located within the United States, are not, in consequence of such agency, Commercial Brokers, nor do they a^^pear to be taxable under the law. Foreign agents are taxable under Section 85. [Decisions JVos. 30 a?id 31 are condensed in JVb. V5.] (No. 32.) October. 1862. DECISION IN REFEEENCE TO HEARING OF APPE.iLS BY ASSESSORS. Assessors are not to give fifteen days to each county, but only so much time after the expiration of the notice as may be necessary. Quite likely a day or two may suffice, as in some counties there may be no appeal. The hearing will be summary and brief. Counsel should not be allowed in ordinary cases to argue matters at length. 230 DECISIONS OF THE COiTMISSIONEK. (No. 33.) October^ 1862. DECISION IN REFERENCE TO PRODUCE DEALERS. Persons buying produce, butter, eggs, etc., and forwarding the same to wholesale or commission merchants to be sold by them, are not subject to a license tax in consequence of such buying : Provided^ they buy for themselves ; but if they buy for others, they are liable to the license, as commercial brokers. NURSEETilEN AND TREE DEAXERS. Nurserymen are required to take out licenses, as wholesale or retail dealers, as the case may be ; and tree dealers, who buy to sell again, if they peddle their trees, must take out licenses as peddlers, and also as dealers, if they have places of business. \I)ecision N'o. 34 is condensed in JVb. VS.] (No. 35.) November^ 1862. DECISION IN REFERENCE TO LIFE INSURANCE POLICIES. All hfe insurance policies are subject to stamp duty when the pol- icy is conditional that the assured is to pay a certain sum annually, or at any other stated period ; receipts for such payments are not subject to stamp duty. If tlie policy has expired by limitation, or by non-fulfillment of the conditions of the assured, renewal or revival of the policy, in what- ever form made, will be subject to stamp tax. Permits or agreements, by which the terms of a policy are varied or changed in any respect, are subject to stamps as agreements. DECISIONS OF THE COMMISSIONER. 231 \ (No. 36.) Decemher 1, 18G2. DECISION RELATIVE TO THE TAX ON THE MANUFACTURE OF CLOTHING. The Commissioner of Internal Revenue having heard the argu- ments of counsel in regard to the liability to taxation under the Excise Law of persons engaged in the manufacture of clothing, makes the following statement and decision for the guidance of Assessors and Collectors. The arguments submitted have been directed to two j^oints : First. That clothing, under the law, is not a manufacture, and con- sequently not subject to taxation. Secondly. If a manufacture, and subject to taxation, the tax should be levied upon the increased value only over the value of the materials on which taxes have been pre- viously levied and paid. It is claimed, that had Congress intended to tax clothing, its im- portance is such that it would have been mentioned among the articles enumerated in the 75th Section. It is, however, to be con- sidered, that only a limited number of articles, subject to taxation under the law, are thus enumerated. The enumeration is limited to articles produced, as distinguished from those which are manufac- tured ; to those manufactures which are peculiar in character ; to preparations which can not be strictly classed either as productions or manufiictures ; and to manufactures, productions, and prepara- tions on which Congress saw fit to impose specific duties, or excep- tional rates of ad valorem duties. Following the enumeration is a provision sufficiently broad in language to include every variety and form of manufactures not otherwise specially provided for. It is in these words : " On aU manufactures of cotton, wool, silk, worsted, flax, hemp, jute, India rubber, gutta-percha, wood, willow, glass, pottery-ware, leather, papei", iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, bone, bristles, wholly or in part, Or of other materials, not in this act otherwise provided for, a duty of three peK centum ad valorem." It is claimed that the material or materials of which clothing is • made are not enumerated nor covered by the phrase, "or of other- materials." This interpretation does not seem to be justified by the language of the provision, nor is it sustained by the general poHcy, of the law. As leather is the material of which shoes are made, or 233 DECISIONS OF THE COinilSSIONEK. l^aper the material of a variety of manufactures, so clotla may prop- erly be regarded as a principal material in the manufacture of cloth- ing, and as such, is covered by the phrase, " or of other materials," in the section of the law before referred to. It would also be a rea- sonable construction of the provision under consideration to say that the tax of three per cent, ad valorem is to be levied upon all manu- factures of which " cotton" is the material, of which " wooi" is the material, of which " silk" is the material, of which " worsted" is the material, " wholly or in part ;" and so on through the list of articles enumerated in the statute. This construction would cover clothing, as it is a manufacture of which cotton, and wool, and silk, and worsted, wholly or in part, are the ultimate materials of which it is composed. But using the language of the statute as the same lan- guage is used in daily business, it seems altogether reasonable to speak of cloths of the various sorts as the materials of which clothing is manufactured. Hence, upon either construction of this provision of the law, cloth- ing must be regarded as a manufacture, and as subject to an ad valorem duty of three per cent. The proviso on which the claim is made to rest, that the tax should be assessed only on the increased value of the clothing over the value of the articles used, on which a tax may have been previously paid, IS in these words : " That on all cloths dyed, printed, bleached, man- ufactured into other fabrics, or otherwise prepared, on which a duty or tax shall have been paid before the same were so dyed, printed, bleached, manufactured, or prepared, the said duty or tax of three per centum shall be assessed only upon the increased value thereof." xV sufficient objection to this view is, that the proviso treats of cloths as fabrics, and provides for a tax on the increased value of such cloths, as " fabrics," when they have been subjected to the process of dyeing, printing, bleaching, or manufacturing. In the language of commerce and trade, cloth is a fibric, but a coat is not. Under this proviso, white cloths may be dyed and printed, brown cloths may be bleached, oil cloth. India-rubber cloth, or enameled cloth may be manuflictured or prepared, and the manufacturer be liable to taxation for the in- creased value of his product over the value of the basis, or primary manufacture, on which the tax shall have been previously paid. This construction appears to give reasonable and adequate scope to the language employed ; and this proviso being an exception to the general poUcy of the law, which is to tax each distinct manufacture at its full commercial value, no broader construction can properly be .ijnade. It is, then, the decision of the Commissioner that clothing is a DECISIONS OF THE COMMISSIONER. 233 mauufacture and subject to taxation at the rate of three per cent, ad valorem, the value to be returned by the manufacturers, or esti- mated by Assessors in the manner pointed out by the statute. It Avas represented by parties and counsel, that the work of manu- facturing is generally performed by persons who are not the owners of the materials, and who receive the garments cut, and return them completed to the owners. Upon this statement it was suggested that those who performed the larger part of the manual labor should be regarded as the manufacturers. This view does not seem to be warranted by the law. It is the general fact, that the manufacturer does not contribute any considerable portion of the manual labor needed in the branch of business which he pursues. Indeed, in every important branch of manufacturing industry, the manufacturer furnishes only the capital and business capacity necessary for the support and management of the business. There seems to be no reason why the operative employed in the manuflicture of a coat should be regarded as the manufacturer, which would not apply with equal force to the weaver of cloth in a mill. It is sufficient to say, that the construction asked for, if applied to eveiy branch of manu- factures where reasons of equal force could be urged, would render the execution of the law, in the collection of taxes upon manufac- turers, exceedingly difficult, if not impossible. The decision upon this point, then, must be, that the manufacturer is he who furnishes the materials, the money, and the skiU employed in the management of the business. Assessors and Collectors will be further guided by printed de- cisions numbers T^fe and seven. (No. 3V.) Decemher^ 1862. DECISION" IN EEFERENCE TO THE TAX ON CARPETS AND CURTAINS. Carpets and curtains, Avhen prepared by dealers in those articles, upon special orders, to suit specified rooms and windows, are not re- garded as manufactures, nor liable to taxation as such. 234 DECISIONS OF THE COM:^nSSIONEK. (No. 38.) December, 1862, DECISION IN KEFEEENCE TO SAILS. Sails, Avhen made upon order and to suit a particular vessel, are not regarded as manufactures within the meaning of the Excise Law, and they are consequently exempt from duty. (No. 39.) December, 1862. DECISION IN EEFERENCE TO THE TAX ON DL\iIONDS AND ElVIERALDS. The tax on diamonds and emeralds, when previously cut and pre- pared for setting, will be assessed only on the value of the setting. (No. 40.) REGULATION RELATING TO AGENTS OF JIANUFACTUREES. The word " agent," as used in the '74t}i and Toth Sections of the Excise Act, is construed to mean either a person who is the exclusive agent of a manufacturer, or any person or firm selling goods on com- mission, designated by a manufacturer as his agent for the sale of his manufactures. In all cases the manufacturer will be required to make known, to the Assessor or Assistant Assessor of the District, the name and place of business of the agent so designated. Whenever a manufacturer of agricultural implements appoints or authorizes an agent or agents to sell such implements at wholesale^ DECISIONS or THE COMMISSIONEK. 235 at places other than the place of manufacture, such agent or agents will not be required, as authority for such sales, to take license as* dealers or peddlers. If, however, such agent or agents shall sell such implements at retail, license will be required under Section 64, Article 5, or Article 27. (No. 41.) December^ 1862. DECISION IN EELATION TO PUBLISHERS. Publishers of printed books, magazines, pamphlets, newspapers, reviews, and all other similar printed publications, are liable to assess- ment as dealers. If the sales of a publisher are to those who buy to sell again, or if this part of his business is considerable, so that he procures stock and arranges his business with reference to such sales, he should be classed as a wholesale dealer, even though a portion of his sales is to those who buy for their own use. A publisher of a newspaper requires a dealer's license to sell his papers upon the premises ; but no license is required by a publisher who disposes of his j^apers exclusively through a commission house. Subscriptions received at the office, and the delivery of the pajsers by mail or otherwise, is regarded as a sale upon the premises. (No. 42.) JDecemher^ 1862. DECISION RELATING TO THE BUSINESS OF JOB PRINTERS, LITHOGEAPHERS, AND ENGRAVERS. The articles produced by job printers, lithographers, and engravers, wliich are made upon specific orders, and which are not known as articles of commerce, are exempt from duty as manufacture. Job printers, engravers, and lithographers, whose business is con- fined to the production of articles covered by the foregoing rule of exemption, are not liable to assessment for license as manufacturers. 236 DECISIONS OF THE COlIinSSIONEE. (No. 43.) DECISION IN REFERENCE TO DRAFTS DRAWN BY BANKS AND BANKERS, AND THEIR LIABILITY AS BROKERS. Whenever an incorporated bank, or otlier bank legally authorized to issue notes as circulation (mentioned in paragraph 1 of Section 64), has, in the ordinary course of business — that is, by discounting paper payable at a time future in places other than that in which the bank is situated, or by receiving certificates of deposit, or drafts at par, on deposit — accumulated funds at other places than that in which the bank is situated, such bank may draw against such funds, and sell such drafts, without thereby being liable to take license as a broker. This regulation will also apply to licensed bankers. Incorporated banks, as well as licensed bankers, doing the business described in paragraph 13 of Section 64, will be required to take the license prescribed in said paragraph ; it being understood that selling drafts, in the manner and for the purpose above stated, is not con- sidered as "dealing in exchanges relating to money," within the meaning of said paragraph. [Revised; see Decision No. 91, p. 262.] (No. 44.) January^ 1863. DECISION IN REFERENCE TO TELEGRAPHIC IMESSAGES. Telegraphic dispatches or messages sent from an office without the United States to an office within the United States, are not subject to stamp tax, provided the message be transmitted direct to its final destination. If received at an office within the United States and repeated to another office Avithin or without the United States, the stamp must be affixed and canceled by the operator at the office where the mes- sage is repeated. DECISIONS OF THE COMMISSIONER. 237 (Xo. 45.) December^ 1S62. DECISION IN REFERENCE TO CLAIM AGENTS. Persons who hold themselves out to the public as prepared to prosecute claims against the Government in any of the Executive Departments, whether such claims are actually pro.secuted by them personally or by their correspondents, are required to take out license as claim agents, under the 33d Article of the 64th Section of the Ex- cise Law. (Xo. 46.) December, 1862. DECISION IN REGARD TO JIANUFACTURERS AND EMPLOYEES UNDER THE PROVISO TO SECTION 73. Where one party furnishes the materials, or any part thereof, and employs another party to manufacture, make, or finish the goods, wares, and merchandise or articles, paying or promising to pay there- for, and receiving the goods, wares, and merchandise or articles, whether the parties are in the same or in different places, the party so employed may not be required to pay the tax on the value thereof: Provided, that, at the request of the Assessor or Assistant Assessor, the party employed shall make out a list, subscribed and sworn ; which list shall state the number or quantity of the goods, wares, and merchandise or articles manufactured, made, or finished, during each month, as may be required by law in each case, and, as near as may be, the value thereof, together with the name and usual place of business of the party for whom the labor is performed. If the parties have their usual places of business in the same District Avhere the list is made out, then the tax due thereon shall be assessed to the party for whom the labor is performed. But if the parties have their usual places of business in different Districts, then the Assessor receiving such list shall transmit it to the Assessor of the District wherein the party for whom the labor is performed has his usual place of business, to the end that the tax due on such Hst may be paid by such party. J^38 DECISIONS OF THE COMMISSIONEK. (No. 47.) December^ 1862. DECISION. WHAT CONSTITUTES A CATTLE BROKER. A person who buys cattle to stock his own farm, and hj keeping them thereon adds materially to their value, can not be considered a cattle broker. If, however, it is his business to buy and sell, without making material additions to the intrinsic value of the animals, he is liable to taxation as a cattle broker. The profits of the former, if any, are those of a producer ; the profits of the latter, if any, are those of a trader ; and this distinction may be deemed a test of the question, " Who is a cattle broker with- in tlie meaning of the Excise Law ?" (Xo. 48.) December, 1862. DECISIOI^ IN REFERENCE TO MANUFACTURERS OF CIGARS. When persons are employed by tobacconists or dealers in cigars, whether in the same town or at a distance, to manufacture cigars, and for this purpose receive tobacco from their employers to be made into cigars, which, when finished, are returned to the employers afore- said, such persons may not be required to pay the duties on the value thereof: Provided^ that, at the request of the Assessor or Assistant Assessor, they make out a list, subscribed and sworn; which list shall state the number of cigars so made during each month, and, as near as may be, the value thereof, together with the name and resi- dence of the person to whom the cigars have been returned. If the said employer, to whom the cigars are returned, resides or has his usual place of business in a District different from that in which the list is made out, then the Assessor receiving such list shall transmit it to the Assessor of the District where sucli employer resides or has liis usual place of business, to the end that the duties due thereon, under the Excise Law, may be paid by the employer. But if the pai'ties live in the same District, the Assessor will assess the amount due on such lists to the employer. DECISIONS OF THE COMMISSIONER. 239 (No. 49.) December, 1862. DECISION DEFINING THE PL-\CE OF MANUFACTURE. Whenever, previous to September 1, 1862, goods, wares, or mer- chandise shall have been made by persons who were not the owners of the materials, the premises where such goods, wares, or merchan- dise were made shall be regarded as the place of manufacture. (No. 50.) December^ 1862. DECISION IN REFERENCE TO TAX ON HATS AND BONNETS. When, according to the usages of trade at the time of the passage of the Excise Law, hats and bonnets were sold without trimming, persons whose business it is to trim such hats and bonnets will not be reararded as manufacturers. (No. 51.) January^ 1863. DECISION IN RELATION TO SEALS, STAMPS, AND DIES. If a die-sinker or engraver cuts names or designs upon seals, stamps, or dies brought to him by others, he does not thereby become liable as a manufacturer ; and where he furnishes the seal, stamp, or die, but cuts it for a specific pui-pose, so that it would be of no special value to any one but the owner, he is not therefore a manufacturer under the law. When a person makes and sells, or removes for sale, general seals, stamps, or dies which possess a commercial value, then he must take a license and pay a manufacturer's tax. 24:0 DECISIONS OF THE COMMISSIOi^EK. (No. 52.) December, 1S62. DECISION RELATIVE TO LICENSE FOR BUILDINGS USED AS THEATERS, ETC. The owner of any edifice erected and fitted for dramatic or op- eratic representations, plays, or performances, must take license under Section 65, Article 17, if the edifice is used for such repre- sentations, plays, or performances. An edifice erected and licensed as a theater can be used only for dramatic and operatic representations, plays, and performances. Jugglers, proprietors of circuses, and the proprietors of all other exhibitions or shows for money, not enumerated in Section 64, who may use such licensed theaters for exhibitions, shows, and perform- ances, will be severally required to take license under Articles 18 and 1 9 of said Section. (No. 53.) Deceniher, 1862. DECISION IN REGARD TO YARNS AND THREADS. In order that yarns or threads may be exempted from duty as manufactures, the manufacturer must satisfy the Assessor that such yarns or threads were manufactured and sold or delivered exclu- sively for knitted fabrics, or for weaving or spooling. (Sections 60 and 75, Excise Law.) When yarn or thread is delivered to a merchant or dealer for sale, it can not be presumed that the articles will be sold by hina exclu- sively for knitted fabrics, or for weaving or spooling; and in such cases the yarns or threads are jyrima facie manufiictures, and there- fore subject to duty. DECISIONS OF TUE COMMISSIONER. 241 (No. 54.) December, 1862. DECISION CONCERNING CLAIMS FOR TAXES BIPROPERLY PAID. Claims for taxes impropeiij paid under the Excise Law, may be made to the Commissioner of Internal Revenue through the Col- lectors of the respective Districts, supported by the aihdavits of the claimants, and the certificate of the Assessor imder whose direction the taxes were assessed. (No. 55.) December, 1862. DECISION IN REGARD TO MANUFACTURERS OF CABINET WARE, AND MANU- FACTURERS AND DEALERS IN FURNITURE. Looking-glass and picture frames are manufactures, and subject to tax as such ; but merely placing the mirror or picture in the frame does not constitute a new manufacture, nor render the article liable to additional taxation. Furniture finished, with the exception of oiling, waxing, painting, or vai-nishing, on which the Excise Duty has been paid, shall not bo subject to additional taxation in consequence of such oiling, waxing, painting, or vanishing. The mere addition of a marble slab to tables, or other furniture, is not construed as the production of a new manufacture, provided the taxes on the material have been paid. "When all the difierent parts of a piece of furniture are got out, shaped, and finished, ready to be put together, the tax is paid on the piece of fui-niture as a whole, the putting together of the diiferent parts will not be considered a manufacture. Mattresses are a manufacture, and liable to taxation as such. If the finishing room where the painting, oiling, etc., is done, is distinct from the place of manufacture, and can not properly be considered a part of the factory, but is the place of sale, then a dealer's license will be necessary. 16 242 DECISIONS OF THE COMMISSIONER. (No. 56.) December^ 1862. DECISION CONCERNING MANUFACTURES OF STONE, MARBLE, AND SLATE. 1. Under the provision of Section 15 of the Excise La-w, by which building stone is declared not to be a mantifacture, it is held that stone designed for buildings, whether rough, hewn, or carved, is not subject to taxation: Provided^ That articles manufactured from stone, marble, or slate, such as fireplaces and mantel-pieces, even though designed for particular buildings, but which are of such a nature that they might be introduced into the commerce of the country as articles of traffic, are subject to a tax of three per cent, ad valorem. 2. Other manufactures of stone, marble, or slate, which are recog- nized as articles of traffic, are subject to a tax of three per cent, ad valorem. It is the duty of Assessors and Assistant Assessors to apply these rules to cases as they arise. Gravestones and monuments, made to order, from rough material, by plans, designs, or drawings submitted with the order, are not manufactures under the Excise Law, and are exempt from taxation : Provided^ That no monuments or gravestones shall be considered as made to order which are wrought further than the block or slab be- fore the order is given. (No. 67.) Decemher^ 1862. DECISION RELATIVE TO BREWERS. Under the 51st and 64th Sections of the Excise Law, any manu- facturer of beer, lager beer, or ale, may sell the same at the place of manufacture in quantities of more than three gallons at one time to the same purchaser, without being required to take a license as a wholesale dealer in liquor. Any manufacturer of beer, lager beer, or ale, Avho owns or hires a depot or warehouse for the storage and Bale of such beer, lager beer, or ale, in a Collection District other than DECISIONS OF THE COIEMISSIONEK. 243 tliat in which his manufactory is situated, and who shall have ob- tained a permit for the removal of such beer, lager beer, or ale, agreeably to the provisions of the 61st Section of the Excise Law, may sell such beer, lager beei*, or ale, of his own manufacture, re- moved as aforesaid, at such depot or warehouse in quantities of more than three gallons at one time to the same purchaser, without being required to take a license as a wholesale dealer in liquors. Nothing herein contained shall be construed to authorize the sale at such depot or warehouse of any beer, lager beer, or ale, not re- moved from the place of manufacture in the manner prescribed by the said 51st Section, or of any distilled spirits, wines, or fermented liquors not manufactured and removed as aforesaid. (No. 58.) December^ 1862. DECISION IN RELATION TO PRODUCERS OP ARTICLES NAMED IN SECTION 75. Producers whose products are enumerated and taxed in the 75th Section of the Excise Law, are not required to take license as deal- ers for the sale of such products upon the premises where produced. But producers of articles named in Section 75 as not being manufac- tures, and which are not taxed, must take license as dealers for the sale of such articles upon the premises where j^roduced. Section 66 is construed as if it read : " By the licensed manufac- turer or producer" [of articles enumerated and taxed in Section 75], etc. (No. 59.) December, 1862. DECISION AS TO WHAT CONSTITUTES A COMMERCIAL BROKER. Persons who merely collect rents, but who neither purchase, rent, nor sell real estate for others, do not, by such act, become commercial brokers ; but when they purchase, rent, or sell real estate for others, they must take a commercial broker's license. The question of flxct must be decided in each case by the Assistant Assessor, from whose decision an appeal maybe taken to the principal Assessor, 'as in other cases. 2-lri DECISIONS OF THE COMMISSIONEE. (No. 60.) January^ 1863. DECISION ■' IN REGAKD TO SHOOKS. The 75tli Section of the Excise Law, which provides that staves, hoojjs, and headings shall not he regarded as manutactures, within the meaning of the act, applies only to those articles in the rough, or when prepared and sold as staves, or hoops, or headings. Shooks, considered as hogsheads, barrels, or similar packages, taken to pieces for greater convenience in packing, are subject to a duty of three per cent, ad valorem as a manufacture " not otherwise provided for." Whenever lumber is cut, j^laned, matched, tongued, and grooved, or beveled, and thus or otherwise jDrepared for dimension boxes or other packages, whether it is used on the premises where prejDared, or sold in the market, it should be considered a manufacture, and taxed as such. (No. 61.) January^ 1863. DECISION CONCERNING THE TAX ON SUGARS. Refiners who melt or refine sugar, are subject to a tax of one-fifth of a cent a pound on the refined sugar produced, known as " stove dried," or "hard sugar," in the various forms of loaf, lump, or crushed, granulated, or pulverized. The molasses, and the " soft" or " cofiee sugar" produced, are not taxed, being considered as the residuum of the refining process. Refiners who refine or make sugar from molasses are subject to a tax of one-fifth of a cent per pound on the sugar produced. The molasses produced is not taxed, being considered as the residuum of the refining process. DECISIONS OF THE COMMISSIONEE. 245 (No. 62.) January^ 1863. DECISION IN EELATION TO THE TAX ON I\IANUFACTURED TOBACCO. When manufactured chewing or smoking tobacco is put up in packages of tin foil, paper, or other wrapping material, for con- sumers, the cost of such material shall first be deducted from the gross amount of sales of such tobacco before the tax on the same is levied ; and in ascertaining the weight of tobacco sold, the xoeight of the wrappers shall also be deducted. The owner of the tobacco, rather than the person who performs the labor, is regarded as the manufacturer of snufi", and the tax in such cases should be paid by the owner, in accordance with the prin- ciple laid down in Decision 40, concerning manufactures. The manufacturer of cigars may deduct the cost of the boxes from his returns of sales, as the tax "will be levied upon the net rather than the gross receipts. (No. 63.) January^ 1863. DECISION IN RELATION TO THE TRANSFER OF SHARES BY STOCKHOLDERS. Any written authority, m whatever form drawn, made by a stock- holder in a corporation, for the transfer of shares in such corporation, is regarded as a power of attorney ; and as such is subject, under Schedule B, to a stamp duty of twenty-five cents. (No. 64.) DECISION CONCERNING THE EVIDENCE TO BE SUBMITTED TO THE COimiSSIONER OF INl'ERNAL REVENUE BY PARTIES WHO CLAIM DRAWBACK. 1st, The certificate of the Collector of Internal Revenue, that the Internal Revenue Tax uj)on the goods exported has been paid, which 246 DECISIONS OF THE COMMISSIONEE. certificate shall, when possible, particularly describe the goods by their marks or otherwise, their quantity, the rate of the tax, whether it is specific or ad valorem, the amovmt of duty "imposed, and the name of the manufacturer or producer v/ho paid the same. 2d. The certificate of the Collector or other competent ofiicer of the Customs, to the effect that the goods, uj^on which the drawback is claimed, jhave been exported, which certificate shall also particularly describe the goods by their marks or otherwise, and shall set forth their quantity, the date of shipment, name of vessel, the port to which they were exported, and the name of the exporter. 3d. The affidavit of the party making the claim, or other com- petent person, setting forth that the goods upon w^hich the claim for drawback is made are the identical goods upon which the internal revenue tax has been paid, as certified by the Collector of Internal Revenue ; that the said goods have been exported at the time and in the manner stated by the Custom-house Officer; and, also, the amount of the drawback claimed, and that the party making the claim therefor is justly entitled thereto. The affidavit must be executed before a notary public, or a magis- trate having a seal ; or, if executed before a justice of the peace, there must be a certificate from a proper officer that such person is duly authorized to administer oaths. The evidence required, where parties desire the cancellation of bonds given for export, is similar to that contained in the second and third items of the foregoing. (No. 65.) February^ 1863. DECISION CONCEENING INSURANCE COMPANIES. The 82d Section of the Excise Law requires aU fire, marine, life, inland, stock, and mutual insurance companies of the United States and Territories, under w^hatever style or name known or called, to withhold three per cent, of all payments on account of tiny dividends, in scrip or money, declared due and payable after September 1, 1862, to stock or policy holders, and to make return and payment thereof to the Commissioner of Internal Revenue, together DECISIONS OF THE CClIMieSIO^JER. 247 with three per cent, of all sums added to surphxs or contingent funds. The 84th Section requires all insurance companies (except life), and all associations and individuals making insurance, including all agents of foreign insurance companies, on the first day of October, 1862, and on the first day of each quarter thereafter, to render an account to the Commissioner of Internal Revenue of all insurance made, renewed, or continued, or indorsed on any open policy, for the quarter then preceding^ and to pay a duty of one per centum on the gross amount received therefor. The returns under both sections of the law will be required quarterly, commencing October 1, 1862. When dividends are declared at regular periods of the year, and a statement rendered to that efiect, returns will not be required at any other time. The dates of the previous and present dividend must be inserted in each return, that the whole year may be ac- counted for. Blanks will be furnished, which must be duly filled and returned to this Office, whether any tax has accrued or not. The following directions should be observed in makuig out state- ments : The gross receipts for premiums and assessments are understood to mean all cash receipts, whether under the name of premiums, per- petual deposits for insurance, or in payment of the whole or part of premium notes. Whenever any portion of the premium is refunded to the holder of an open policy, because the policy has not been used in full, the amount so refunded may be deducted from the premiums received during the quarter, and the tax paid upon the remainder : Provided^ that this shall not apply to money so refunded on which the tax to the Government shall not have been previously paid. All sums paid for re-insurance may be deducted. The tax upon the dividends of life insurance companies will not be deemed due until such dividends are payable. Besides the regular divisions of profits to stockholders, all premiums or deposits returned must be considered as dividends to policy holders, from which three per cent, will be withheld, and return and payment thereof made to this Office. The first return of tax on premiums and assessments is required from July 1 to September 30, 1862, inclusive. The first return of tax on dividends and addition to surplus will be upon such payments thereof as are due and payable from September 2d to September 30th, inclusive. The company may assume the tax, provided the Government re- 248 DECISIONS OF THE COMMISSIONER. ceives its due proportion— the amount paid to stock or policy holders being j%\ of the sum upon which the tax is estimated. It is desirable that the amount of tax due should be deposited with the nearest United States Assistant Treasurer, or designated Depositary, and his Original certificate therefor sent with the re- turn. But if more convenient, payment may be made by draft or in Treasury notes. (No. 66.) February^ 1863. DECISION CONCERNING EAILEOAD COMPANIES. The 81st Section of the Excise Law requires the managers of all railroad companies to withhold three per cent, from all payments due after September 1, 1862, of interest on bonds and other evidence of indebtedness, or coupons representing interest, or dividends in scrip or money, and to make return and pajmient thereof to the Commis- sioner of Internal Revenue. The company may assume the tax, provided the Government re- ceives its just proportion — the amount paid to stock or bond holders being yV^ of the sum upon which three per cent, is estimated. Returns and payments are to be made quarterly^ commencing October 1, 1862 ; but the first statement will only mclude such pay- ments of interest, coupons, and dividends as were due in the month of September, after the 1st instant. Blanks will be furnished on ap- plication to this Office, which must be duly filled and returned, whether any tax has accrued or not. It is desirable that the amount of tax should be deposited with the nearest United States Assistant Treasurer or designated Depositary, and the Original certificate therefor sent with the return; but if more convenient, payment may be made by draft or in Treasury notes. DECISIONS OF TUE COMMISSIONER. 24:0 (No. 67.) January^ 1863. DECISION IN REFERENCE TO ERRONEOUS ASSESSMENTS. Where a tax has been erroneously assessed, and the list transmit- ted to the Collector and to this Office, the tax not having been paid, the Assessor may certify to the Collector the fact of such erroneous assessment, and the party so assessed may be relieved therefrom. The Collector will hold such certificate as his voucher, and transmit the same to this Office with his quarterly account. \Rexdked, see Decision No. 90, p. 261.] (No. 68.) December^ 1862. DECISION CONCERNING LICENSES TO DEALERS ON VESSELS, RAFTS, ETC. Assessors may assess, as dealers, those persons who sell commodi- ties from vessels, boats, or barges, or who sell logs and lumber in rafts, and make the usual report to the Collectors, together with the name, if any, of the vessel employed. The licenses will be prepared in conformity to such return. Apphcatiou for license should be made, and the license should be issued, in the collection district where the licensee resides. (No. 69.) January^ 1863. DECISION CONCERNING THE TAXABLE VALUE OF GOODS SOLD AT PLACES OTHER THAN THE PLACE OF MANUFACTURE. In estimating the duties upon articles manufactured, when re- moved and sold at any other place than the place of manufacture, there shall be deducted from the gross amount of sales the following items, \iz. : Freight from the place of manufacture ; storage ; in- surance ; and commissions actually paid. "When the articles are sold by the manufacturer, an allowance may be made for the expenses of sale not exceeding the usual commissions upon the same or sim- ilar articles at the place of sale. 250 DECISIONS OF THE GOMmSSIONEK. (No. 70.) Fehruary, 1863. DECISION- RELATIVE TO STAMPS REQUIRED UPON CERTIFICATES OF STOCKS IN CORPORATION. Whenever the oflScers of a corporation receive satisfactory evi- denoe that any person, persons, or party have become stockholders in such corporation, and shall make in the books thereof the requisite entries, showing that such person, persons, or party have become stockholders, and shall make and sign a certificate or certificates thereof, it shall be the duty of such officers to afiix to every such certificate the appropriate revenue stamp ; the expense thereof to be paid by the person, persons, or party for whose use or benefit such certificate or certificates are made and signed. (No. VI.) February, 1863. DECISION- CONCERNING THE TAXATION OP MANUFACTURES. Any article known to commerce as an article of traffic which is produced by hand or machinery, must be regarded as a manufacture, and subject to a tax, unless specially exempted by law. Whenever articles are manufactured loithout special order, and for general sale, the presumption that they are articles of trade is so strong, that no amount of proof" can rebut this presumption so as to exempt the manufacturer from the payment of tax. When articles are made upon order, then an inquiry must be insti- tuted for the purpose of ascertaining whether such articles are known to the commerce of the country, or, if oflTered for sale, whether pur- chasers could be found. If either of these conditions should be established, the manufacturer would be liable to tax. If, however, it should appear that the articles produced are not known to trade, and could not be sold if ofiered to the pubUc, they would then be exempt from taxation as not being manufactures within the meaning of the law. DECISIONS OF THE COMMISSIONER. 251 (No. 72.) February^ 1863. DECISION CONCERNINa MARINE ENGINES. A marine engine which is built into and forms part of a steam- boat, steam-shijj, or other vessel propelled by steam, is not regarded as a manufacture, and therefore is not subject to tax under the Excise Law. Yet articles may be used in the structure thereof which, hav- ing a distinct commercial character, are in themselves manufactures. If the builder of a marine engine is himself the manfacturer of an article used in the structure of the engine — as, for instance, a steam pump or copper pipe — he becomes liable, as a manufacturer, to pay the tax on such article whenever it is removed for sale or consumption. (No. 73.) February^ 1863. DECISION IN RELATION TO RETURNS BY OWNERS OF STEAM-BOATS. Any person or persons, firms, companies, or corporations, owning or possessing, or having the care or management of any steam-vessel for the transportation of passengers, shall include in the returns of the gross amount of receipts, as required by Section 80, all sums received for lodging, including receipts for the use of berths and state-rooms. When, according to the custom of any such steam-vessel, the ex- penses of board or other items are included in the charges made for transportation, the Assessor of the District shall make the proper assessment and allowance therefor. 252 DECISIONS OF THE COJIMISSIONEK. (No. 74.) February., 1863. DECISION IN REGARD TO SLAUGHTER-HOUSES, AND THE LIABILITY OF OWNERS THEREOF. Every person or firm having a place where the business of slaugh- tering animals for sale is carried on, must be held responsible for the returns required by Sections 78 and 79 of the Excise Law. If, at such place, parties are permitted to slaughter animals named in said Sections, by such permission they become the agents or em- ployees of the owner for that particular purpose, but the principal alone is responsible for the duties levied upon animals so slaughtered. The Assessor or Assistant Assessor will, however, receive the re- quired list from such agents or employees whenever the requisite facts are within their knowledge; provided always, that animals slaughtered by any person for his own consumption need not be included in the returns, as such are exempt from duty. (Xo. 75.) Fehruary., 1863. DECISION IN REGARD TO STAMPS UPON INSTRUMENTS. In stamping promissory notes, or other instruments requiring stamps, under the provisions of the Excise Law, two or more of a smaller denomination may be used in numbers sufficient to amount to the sum of the stamp required. A stamp will be required ui^on every certificate which has, or may have, a legal value in any court of law or equity. Certificates, warrants, orders, and drafts, by one State officer upon another for the purpose of carrying on the internal business of the Govei'nment, are not subject to a stamp tax. The same rule applies to the certificates, orders, etc., of county, city, and town officers. Messages transmitted by Telegraph and Railroad Companies over DECISIONS OF THE C0M3IISS10NEK, 253 their own wires, on their own business, for which thoy receive no ])ay, are not taxable. COXCERXIXG THE AFFIXIXG AAT) CANCELLATIO^T OF EXCISE STAMPS Sec. 94 of the Excise Law requires, "That on and after the first day of October certain stamjD duties shall be collected on all in- struments, matters, and things, as described in schedule marked B." Sec. 95 provides : " That if any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, any instrument, doc- ument, or paper, of any kind or description whatsoever, without the same being duly stamped for denoting the duty imposed thereon, or without having thereupon an adhesive stamp to denote said duty, such person or persons shall incur a jjenalty of $50 ; and such instru ment, document, or paper shall be deemed invalid and of no effect." By the provisions of Sec. 95 the person who muJces, signs, and issues the instrument is the only j^erson who is authorized to affix the stamp required by the law ; and the person who makes, signs, and issues, etc., without affixing the stamp, incurs the penalty as afore- said, and is liable to prosecution therefor, and the instrument or doc ument is invalid in consequence of such neglect. Sec. 99 provides: "That the person iising or affixing the stamp shall write thereupon the initials of his name, date," etc., and this requisition must be observed, except in the case of bills of exchange drawn in foreign countries. Other portions of the law imj^ose penalties upon persons who re- ceive documents or articles subject to stamp duty from the person who makes, signs, and issues them, without being duly stamped, etc. A faithful compliance with the requirements of the provisions of the Excise Law demands : First. That all papers subject to stamp tax mus^ be stamped before the same are issued. ^Second. That the stamp so affixed must be cancelled in the man- ner prescribed, by the party making, signing, or issuing (in other words, executing) the instrument, document, or paper, either by writing or printing the initials, etc. The fourth Section of the act passed 25th December, 1862, is con- strued to exempt from duty those official instruments, documents, and papers issued or used by the officers of the United States Gov- ernment, the duties on which, if paid, would be a charge upon the Treasury of the United States. This decision will apply also to official instruments, documents, and papers issued or used by the officers of a State. In all cases of conveyance of real estate by deed, the stamps used must answer to the value of the estate conveyed. 254 DECISIONS or the commissioner. When the consideration is nominal, the value of the joroperty con- veyed is the measure of the stamp duty. When an estate that is encumbered by mortgage or deed of trust is conveyed, subject to the encumbrance, the stamp must answer to the value of the equity, unless the payment of the mortgage debt is assumed by the grantor. When two or more persons join in the execution of an instru- ment, the stamp to which the instrument is liable under the law may be affixed and canceled by any one of the parties. (^^o. 76.) DECISION IN EEGAED TO TOBACCO, CIGAES, SNUFF, ETC. Representations have been made to this Office that parties who hold tobacco, and others who have been engaged in manufacturing cigars, are in the habit of making nominal sales of such tobacco at prices much below its present value, npon condition that certain quantities of cigars shall be received in payment, or in consideration therefor, at prices much below their value in the market ; these, and all similar transactions, are a violation of the Excise Law, and Col- lectors and Deputy Collectors are authorized and required to seize tobacco and cigars which have been, or are, the subject of such trans- actions, and proceed under Section 114 of the Excise Law, for the forfeiture of the same to the Government. The jn-eparation of Maccaboy flour, or pulverized tobacco, is not regarded as a manfaiture ; but persons who prepare this article by pickling, sifting, or by other processes, and sell' the same, are regarded as manufacturers of snuff, and liable to taxation as such. (^o. 77.) DECISION IN EEGAED TO THE MANUFACTURE OF PATENTED AETICLES. Whenever a person is the owner of a patent, or of the right to manufacture a patented article, and employs other parties to make such patented article, the patentee or owner of the patent-right will be regarded as the manufacturer, and the tax will be assessed npou the sales as made by him or his agents. DECISIONS OF THE COMMISSIONER. 255 (No. V8.) February^ 1863. DECISION CONCERNING VENDORS OF MAPS, BOOKS, PAMPHLETS, ETC. Itinerant vendors of maps, in any form, or of books, or pamphlets, other than those exempted by the words of the Excise Law, must take out licenses as peddlers of the first, second, third, or fourth class, as the case may be. The pi-actice of obtaining subscriptions to such books, pamphlets, or maps, and of dehvering them and receiving the money therefor at the time of subscription, or afterward, is held to be j)eddliug under the Excise Law. Peddlers must obtain licenses of Collectors of the District in which said jjeddlers respectively reside, and, under such license, they can pursue their occupation in any part of the United States not pro- hibited to them by local law. (No. T9.) February, 1863. DECISION AS TO ARTICLES REMOVED FOR CONSUMPTION OR USE. Whenever a manufacturer shall use, or shall remove for consump- tion or use, any articles, goods, wares, or merchandise which — if removed for sale — would be liable to taxation as manufactures, he shall be assessed on the saleable value of the articles, goods, wares, or merchandise so used, or so removed for consumption or use. It is not necessary, in order to render a manufacturer liable to taxation imder this decision, that the articles so removed for consumption or use should be removed from the premises, or even from the building in which they were made. 256 DECISIONS OF THE COMMISSIONER. (No. 80.) DECISION CONCEKNING COUPONS OF BONDS ISSUED BY, OR IN AID OF, A RAILROAD COMPANY. When bonds are issued by a State, county, city, or town, in aid of a railroad company, whereof the interest is to be paid by the com- pany, the Government Tax of three per cent, must be withheld, although neither bond nor coupon may express the liability of the company ; such an arrangement being virtually an indorsement of the company's bonds by the said State, county, city, or town. Whether the interest is paid by the State, county, city, or tOAvn, and received from the railroad company, or paid by the compau^j directly to the bondholders, is immaterial. In either case, the man agevs of the company must account to the Government for the tax. When bonds are issued by, or in aid of, a railroad company, the interest Of which is made payable in a foreign country, such interest Mill not be subject to taxation under the 81st Section of the Excise Law. (No. 81.) March, 1863. DECISION RELATIVE TO LEATHER TANNED, WHEN CURRIED OR FINISHED. Leather, tanned and removed from the place of manufacture prior to September 1st, is not liable to duty when curried or finished. All leather, whether damaged or sound, finished or curried in the interest of the parties who tanned the same, is subject to a duty of one cent per pound on the curried leather : Provided., the specific tax had not been previously paid on the tanned leather. DECISIONS OF THE COI^IMISSIONEK. (No. 82.) March 7, 18G3. DECISION CONCERNING THE ASSESSMENT AND COLLECTION OF TAXES WHERE THE LIABILITY EXISTED PREVIOUS TO MARCH 3, 18G3. The act of March 3d, 1863, amendmg the Excise Law of July 1st, 1862, will not relieve parties from payment of taxes previously assessed, or from liability to assessment, in all cases where such lia- bility existed at the time of the passage of the first-named act. (No. 83.) March, 1863. DECISION CONCERNING CUSTOM-MADE CLOTHING. The following provision of the amendments to the Excise Law, viz. : " Tailors, boot and shoe makers, milliners, and dressmakers, making clothing or articles of dress for men's, women's, or children's Avear, to order as custom-work, and not for sale generally, shall, to the amount of one thousand dollars, be exempt from duty, and for any excess beyond the amount of one thousand dollars, shall pay a duty of one per centum ad valorem," is considered to apply to such clothing or articles of dress, for men's, women's, or children's wear, as are made upon the personal order at the shop or place of business of the manufacturer by the person or persons for whom such articles- are made or manufactured ; and all clothing or articles of dress sold in quantities exceeding the ordinary personal wants of individuals,, or in such quantity as to indicate that tlie purchaser intends to otfor ihera for sale, will be subject to a duty of three per cent, ad valorem on the full amount of sales. 17 258 DECISIONS OF TITE COMMISSIONER. (No. 84.) March^ 1863. DECISION CONCERNING CANAL, CANAL NAVIGATION, SLACKWATER CORPORA^ TIONS, AND TURNPIKE COMPANIES. The 8th section of the amendment to the Excise Law, approved March 3d, 1863, requires the managers of all canal companies, canal navigation, or slackwater corporations, and turnpike companies, to withhold three per cent, from all payments thereafter due on account of interest on bonds and other evidences of indehtedness, or coupons representing interest, or dividends in scrip or money, and to make return and payment thereof to the Commissioner of Internal Rev- enue. When bonds are issued by a State, county, city, or town, in aid of either of the above companies, whereof the interest is to be paid by the company, the Government tax of three per cent, must be withheld, although neither bond nor coupon may express the lia- bility of the company ; such an arrangement being virtually an in- do'-sement of the company's bonds by the said State, county, city or town. Whether the interest is paid by the State, county, city, or tOA\-n, and received from the company, or paid by the company directly to the bondholders, is immaterial. In either case, the managers of tho company must account to the Government for the tax. The payment of the tax may be assumed by the company, pro- vided the following proportion is sustained : as 97 is to 3, so is the amount paid to stock or bond holders to the amount of tax due the -Government. Returns and payments are to be made quarterly, commencing April 1st, 1863; but the first statement will only include such pay- ments of interest, coupons, and dividends as were due in the month of March, after the 3d inst. Blanks will be furnished from this Office, which must be duly filled and returned, whether any tax has accrued or not. It is desirable that the amount of tax should be deposited with the nearest United States Assistant Treasurer or Designated Depositary, and the origmal certificate theroof sent with the return ; but, if more convenient, payment may be made by draft or in Treasury notes. DECISIONS OF THE OOilMISSIONEB. 259 (No. 85.) DECISION March, 1863. IN HEGAED TO THE ASSESSMENT OF CLOTHS UNDER SECTION 80, OF THE ACT OF MARCH 3, 1863. 1. In ascertaining the increased value of the cloths mentioned in Section 30, of the act of March 3, Assessors will require returns of the sales of such cloths, when dyed, printed, bleached, manufactured, or prepared, and from the amount or the price per yard, or piece, will deduct the estimated value thereof at the time of such sale ; Provided., The same had not been so dyed, printed, bleached, manu- factured, or otherwise prepared, and will assess the tax upon the difference. The evidence as to value in the preliminary stage of manufacture must be satisfactory to the Assessor, and the best of which the case will admit. 2. The evidence in support of a claim for the remission or repay- ment of a tax must be to the same point satisfactory to the As- sessor, and, as far as possible, the claim should be supported by the oath of the party, or of persons having knowledge of the facts. 3. When the evidence in support of such claims shall have been approved by the Assessor as satisfactory, it should be transmitted to the Commissioner of Internal Revenue for final action. (No. 86.) April, 1863. DECISION CONCERNING INSURANCE AGENTS. Whenever the receipts of an Insurance Agent, or Broker, as com- pensation for services performed for or on account of the company or companies that he represents, amount to the sum of six hundred dollars in any one year, such agent or broker is liable to assessment for a license, under Section 64 of the Excise Law, paragraph 38, as amended by the act of March 3d, 1863. ^GO DECISIONS OF THE C'OMMISSIONEE. (No. 87.) March, 1863. DECISION. LIABILITY OF TAILORS AND OTHER MANUFACTURERS OF CLOTHINO, Under Section 73 of the act of July 1st, 1862, any person who makes goods, wares, or merchandise, or articles known as manufivc- tures, either for his owm use or for sale, of the amount of $600 per annum, is regarded as a manufacturer ; and whenever the total amount of manufactures of any such person exceeds the sum of $600 per annum, he is liable to taxation on the whole sum, unless ex- empted by law. In the first section of the act of March 3d, 1863, it is provided that " tailors, boot and shoe makers, milliners, and dress makers, making clothing or articles of dress for men's, women's, or children's wear, to order, as custom-work, and not for sale generally, shall, to the amount of one thousand dollars, be exempt from duty, and for any excess beyond the amount of one thousand dollars, shall pay a duty of one per centtxm ad valorem." "Whenever any such person shall make and sell such goods to the amount of $600, he must be regarded as a manufacturer. If, therefore, a tailor should manufacture and seU |600 worth of clothing, made to order, as custom-work, in any one year, and should make an equal amount for sale generally, he would be liable to as- sessment on the last-named amount, at the rate of three per centum ad valorem. Where one party furnishes the materials, or any part thereof, and ai50ther party is employed to manufacture, make, or finish the goods, wares, merchandise, or articles, the value of the materials will be included as a part of the thousand dollars aforesaid exempt from taxation. (No. 88.) 3farch 28, 1863. DECISION IN REGARD TO THE INCOME TAX UPON TRUST FUNDS. Guardians and trustees, whether such trustees are so by virtue of their oftice as executors, administrators, or other fiduciary capacity, are required to make return of the income belonging to minors, or other persons, which may be held in trust, as aforesaid, and the iti- come tax will be assessed upon the amoimt returned, after deduct- DECISIONS OF THE COMMISSIONEK. 261 mg such sums as arc exempted from the income tax, under Section 91 of the Excise Law of July 1, 1862, as amended by the first sec- tion of the act of March 3d, 1863: Provided, That the exemption of $600, under Section 90 of the Excise Law, shall not be allowed on account of any minor or other beneficiary of a trust, except upon the statement of the guardian or trustee, made under oath, that the minor or beneficiary has no other income from which the said amount of 8600 may be exempted and deducted. (No. 89.) April, 1863. DECISION IN REGARD TO THE TAX ON SUGAR-CANDY AND CONFECTIONERY UNDER THE ACT OF JVIARCH 3, 1863. 1. All articles of sugar-candy or confectionery which were usually sold by weight at the time of the passage of said act, or which shall not exceed the value of forty cents per pound at the time of sale, must be taxed by the pound, even though the manufacturer may have made sales without specifying the weight in the bills rendered to the purchaser. 2. The phrase, " or when sold otherwise than by the pound," is construed to refer to articles of ornament, whose value does not de- pend so much upon the weight of the material used as upon the taste and skill exhibited in the manufacture. (No. 90, Eevised) April, 1863. DECISIOX CONCERNING TAXES BIPROPERLY ASSESSED OR COLLECTED. Decision No. 67 is hereby revoked, and hereafter all taxes assessed must be collected as returned by the Assessor, unless otherwise ordered by the Commissioner of Internal Revenue upon application of the Assessor within whose District the assessment was made. Claims for taxes improperly paid under the Excise Law, must be made to the Commissioner of Internal Kevenue, through the Collect- ors of the respective districts, supported by the afiidavits of the claimants and the certificate of the Assessor under Avhose direction the taxes were assessed. 1st. The claimant must state in the affidavit the material facts of the case on which he makes his claim. 2d. The Assessor and Assistant Assessor must certify that the statements made in the affidavit are true so far as each has knowledge of the facts. 262 DECISIONS OF TUE COMillSSIONEK. 3d. The Collector must append his certificate that the tax has heen paid to him as stated in the afiidavit. When an aiRdavit is made by an agent, the principal of the agent must swear that the person making the affidavit is his agent, and that the statements are true, according to the best of his knowledge and belief When an affidavit is made by a member of a firm or company, he mtist swear that he is a member of such firm or company. The ofiicial character of the ofiicer who administers the oath must be established either by his official seal or by the certificate of the proper authority. When a claim is thus prepared, it must be sent to the Commis- sioner of Internal Revenue, and, if it is found correct, a draft Avill be drawn on the Collector who received the tax, in favor of the claimant, for the amount that may be allowed. Claims for the remission of taxes erroneously or illegally assessed, must be made to the Commissioner of Internal Revenue through the Assessor of the District, supported by the aforesaid evidence so far as the same is applicable, and, if granted, the Collector will be noti- fied of the fact of such erroneous or illegal assessment, and the party so assessed Avill be relieved therefrom. The Collector will charge the amount remitted by authority of this office to the United States in his next succeeding quarterly account, and enter the same in his monthly abstract under the appropriate head, as otherwise accounted for. (No. 91.) Aiyril, 1863. DECISION IN REFERENCE TO DRAFTS DRAWN BY BANKS AND BANKERS, AND THEIR LIABILITY AS BROKERS. Whenever an incorporated bank, or other bank legally authorized to issue notes as circulation (mentioned in paragraph 1 of Section 64), has, in the ordinary course of business, accumulated funds at other jilaces than that in which the bank is situated, such bank may draw against such funds, and sell such drafts without thereby being liable to take license as a broker. Funds may be accumulated at other places, in the ordinary course of business, by discounting paper payable at a time future in places other than that in which the bank is situated, and by receiving cer- tificates of deposit, drafts, and currency at jmr, on deposit. Buying drafts whenever presented, and selling drafts when called for, which are drawn on surplus funds other than such as are accu- mulated in the manner above described, is the business of a broker, and requires license accordingly. DECI3I0^-S OF THE COMMISSIOXICR. 263 These regulations will also apply to licensed bankers. Incorporated banks, as well as licensed bankers, doing the business described in pai-agraph 13, of Section 64, will be required to take the license prescribed in said paragraph ; it being understood that selling drafts, in the manner and for the purpose as hei-ein authorized, is not considered as " dealing in exchanges relating to money," within the meaning of said paragraph. (No. 92.) Ajyi'il, 1863. DECISION CONCERNING DISTILLATE. Whenever distillate is removed, agreeably to Decision No. 20, and the quantity shall have been reported to the Collector of the District to which the removal is made, and a certificate thereof is given by said Collector and transmitted to the Collector of the District from which the removal was made, the bond required by said Decision shall be canceled. (No. 93.) April, 1863. DECISION CONCERNING TAX ON CIRCULATION AND DEPOSITS. By the 7th section of an act entitled, " An act to provide ways and means for the support of the Government," all banks, associa- tions, corporations, and individuals, issuing notes or bills for circula- tion as currency, are required to make a return on the first day of' October, 1863, and each six months thereafter, to the Comiuissioner of Internal Revenue, in the manner by him prescribed, of the average amount of such circulation during the half year then pre- ceding, with payment of tax, as follows : Banks, associations, corporations, and individuals, having a capital not exceeding $100,000, one per cent, on the excess of the average circulation over 90 per cent, of the capital; one half per cent, on the- average circulation not exceeding 90 per cent, of the capital. 264 DECISIONS OF THE COMMISSIONER. Upon banks having a caj^ital exceeding $100,000, and not exceed- ing $200,000, one per cent, on the excess of the average circulation over 80 per cent, of the capital ; one half per cent, on the average circulation not exceeding 80 per cent, of the capital. Upon banks having a capital exceeding $200,000, and not exceed- ing $300,000, one per cent, on the excess of the average circulation (wer 70 per cent, of the capital ; one half per cent, on the average circulation not exceeding 70 per cent, of the capital. Upon banks having a capital exceeding $300,000, and not exceed- ing $500,000, one per cent, on the excess of the average circulation over 60 per cent, of the capital ; one half per cent, on the average circulation not exceeding 60 per cent, of the capital. Upon banks having a capital exceeding $500,000, and not exceed- ing $1,000,000, one per cent, on the excess of the average circulation over 50 per cent, of the capital; one half per cent, on the average circidation not exceeding 50 per cent, of the capital. Upon banks having a capital of over $1,000,000, and not exceed- ing $1,500,000, one per cent, on the excess of the average circulation over 40 per cent, of the capital ; one half per cent, on the average circulation not exceeding 40 per cent, of the capital. Upon banks having a capital exceeding $1,500,000, and not ex- ceeding $2,000,000, one per cent, on the excess of the average circu- lation over 30 per cent, of the capital; one half j^er cent, on the aver- age circulation not exceeding 30 per cent, of the capital. Upon banks having a capital of over $2,000,000, one per cent, on the excess of the average circulation over 25 per cent, of the capital ; one half per cent, on the average circulation not exceeding 25 per cent, of the capital. Fractional notes or bills, issued or re-issued subsequent to April 1st, 1863, are subject to a duty of five per cent, upon the amount of such fractional notes or bills payable senii-anuually. In the case of banks with branches, the duty is imposed upon such branches severally, and the amount of capital of each branch shall be considered to be the amount used by such branch. Each branch will account for the amount of circulation actually employed, whether furnished by the branch or by the parent bank. All banks, associations, corporations, and individuals, receiving daposits of money subject to payment on check or draft (except sav- ings institutions), must pay a duty of one eighth of one per centum, each half year, from and after April 1st, 1863, upon the average amount of such deposits, beyond the average amount of circulating notes or bills lawfully issued, and outstanding as currency. When deposits are received and no notes are issued as currency, the tax must be paid upon the average amount of the deposits. DEC1SI0:XS OF THE COMmSSIONEE. 26o Taxes will be estimated upon tlie average of the daily or weekly statement of circulation and deposits. A Return, and the payment of the tax, is required within thirty days succeeding April 1st and October 1st in each year under a penalty of five hundred dollars for default. The first return under the law is required in October, 1863, for the six months then pre- ceding. Blanks will be furnished from this Ofiice. The amount of tax should be deposited with the nearest United States Assistant Treasurer, or Designated Depositary, and the original certificate thereof sent with the Return ; but if more convenient, payment may be made in United States notes. (No. 94.) April 1, 1863. REGULATION CONCERNING LICENSES. All licenses granted on applications made prior to March 3d, 1863, will be issued in accordance with the provisions of the act of July 1st, 1862. All licenses granted on ajiphcatious made subsequent to ]March 3d, 1863, will be dated on the first day of the month in Avhicli they are issued, and wiU exj)ire on the first day of May next succeeding. If, however, the aj^plicant was liable to assessment at a time prior to the date of his application and subsequent to March 3d, 1863, tho license will be issued to cover the period of such liability, and the assessment made will be of a ratable proportion of the annual amount of duty imposed by such license. On the first Monday in May, 1863, all unexpired licenses will be assessed in a ratable proportion from the time when they expire t" the first day of May, 1364, and the new Hcense will state that the licensee is authorized to transact the business named therein, from the date of the expiration of his present license to the said first day of May, 1864. If any person having an unexpired license on the first day of May next, shall be assessed therefor until the first day of May following, and such person shall cease to transact the busi- ness contemplated by such license at or before the time of the ex- plication of the first-named license, the amount assessed for the con- tinuance of such license may be remitted or refunded, agreeably to the provisions of Decision 90. ii66 DECISIOKS OF THE COMMISSIONEK. (No. 95.) April, 1863. REaUL A.TIONS IN REGARD TO THE REMOVAL OF TOBACCO UNDER BOND FOR EX- PORTATION, UNDER THE PROVISIONS OF SECTION 34 OF THE AMEND- MENTS TO THE EXCISE LAW, APPROVED MARCH 3, 1863. Tobacco may be removed from the place of manufacture for the purpose of being exported, without payment of the internal revenue duties thereon previous to such removal : Provided, The quality and weight thereof shall have been ascertained by the inspection of the officer of the United States ap2^oirited for that purpose, and the said quality' and weight, together Avith the date of inspection and the name of inspector marked thereon : And provided. That the owners thereof shall first execute bonds to the United States, with sufficient sureties, in at least double the amount of said duties, conditioned that the same shall be exported, or the duties thereon, with interest, paid within a period not exceeding ninety days from the date thereof. Xo tobacco shall be exported under bond, where the duties shall not amount to at least $300. When a bond for export has been given, the same may be can- celed by the Collector, upon the parties paying to him the duties on said tobacco, together with interest thereon at the rate of six per cent, to the date of such payment, or upon evidence being fur- nished him that the said tobacco has actually been exported. Which evidence of exportation shall be as follows, viz. : First. The certificate of the Collector or other competent officer of the customs, verified by the official seal, to the effect that said tobacco has been exported, which certificate shall set forth the de- scription of the same, the quantity, quality, weight, date of inspection, name of inspector, date of shipment, name of vessel, port to which exported, and name of the exporters. Second. The affidavits of the owners and exporters of said tobacco, setting forth that the tobacco exported is the identical tobacco to ex- port which said bond was given ; that the same was exported at the date and in the manner certified by the custom-house officer; that all the conditions of said bond have been faithfully complied with, and that the parties thereto are justly entitled to have the same can- celed and declared null and void. This affidavit must be taken before a notary public, or other magis- trate. If taken before a justice of the peace, there must be a certili DECISIONS OF THE COMMISSIONEK. 207 cate from a proper officer that such person is duly authorized to ad- minister oaths. "When the foregoing evidence is submitted to the Collector to Avhom said bond has been given, he may, if he be satisfied therewith, cancel the bond, and forward the same, together with the evidence, to this Office, that his action in the premises may be approved. (No. 96.) DECISION CONCERNING COAL OILS, ETC. Aprils 1863. Oil manufactured without distillation from paraffine and benzole will be subject to a duty of three per centum ad valorem. Coal illuminating oil, manufactured by the distillation or re-distil- lation of benzole, paraffine, or other bituminous substance, is subject to a duty of ten cents per gallon. (No. 97.) April, 1863. DECISION CONCERNING UNSTAMPED PROPRIETARY ARTICLES. There is reason to believe that many manufacturers of proprietary articles, such as patent medicines, perfumery, cosmetics, playing cards, and aU other articles mentioned in Schedule C of the Excise Law, who issued such articles after September 1st, 1862, without placing stamps upon them, in accordance with the 10 7th section of the Excise Law, have failed to make returns of such issues, and to make payment to this Office of amounts equal to those they would have paid for stamps, had stamps been obtainable when said articles were issued ; or, if they have issued no unstamped proprietary arti- cles, that they have failed to subscribe and file with you the oath (Form No. 34) as required by Section 110 of the Excise Law. 268 DECISIONS OF THE C O^iIMISSIOJf EE. With a view, therefore, to correct this state of things, I have to request that you will, as soon as possible, make two lists of the names and residences of all manufacturers of proprietary articles doing business in your district, and that you will annex to their names the names of the various proprietary articles they manufacture, and that you will retain one Hst for your own use, and forward the other to tliis Office. Your own list should be inscribed in a book kept for the purpose, and the list to be forwarded to this Office should be upon foolscap paper. You will then notify each such manufacturer, that he is required to make sworn returns through you to this Office, of all unstamped articles he has issued since the 1st of September, 1862, together with the retail price of each such article, the value of the stamp required to be placed thereon, and the sum total of their united value, speci- fying the amount of such issue since September 1st, 1862, up to the date on which he discontinued the issue of unstamped proprietary articles, after the manner of the inclosed form. When any such manufacturer claims to have made his return to this Office, under previous instructions, and to have paid the stamp tax thereon, you wiU require that he exhibit to you, or to one of your assistants, the receipt of this Office for the amount ; and you will note the amount of such receipt opposite the name of the holder, upon your list of manufacturers of proprietary articles, and make return of the fact to this Office. When you have received the i-eturns yoti will innii.ediately satisfy yourself, as far as possible, of their correctness, not only as to fact, but as to form, and then transmit them to this Office ; and you will note upon your list of manufacturers of proprietary articles, opposite to each manuficturer's name, the fact that you have received and sent forward his return. You Avill also notify manufacturers of pro- prietary articles in your District, who claim to have stamped all pro- prietary articles they have issued, that they must subscribe and file in your office an oath (Form No. 34) that they have not issued any unstamped articles since September 1st, 1862, or since the date of their last return of unstamped articles, up to April 1st, 1863, and after noting the reception of such oath opposite the name of its sub- scriber, upon your list of manufacturers of proprietary articles, you will transmit the oath itself to this Office. And you will further require of said manuficturers, that they sub- scribe and file in your office, on the first day of each month, after April 1st, 1863, an oath in conformity to Form ISTo. 34, covering the issues of the preceding month, until October 1st, 1863 ; and you will, after noting its receipt opposite the name of its subscriber, for- ward such oath at once to this Office. DECISIOXS OF TIIK C:)MMrS3I0XER. 269 You will, from time to time, review this list, and make note of such manufacturers of proprietary articles as have failed to make re- turns, or file oaths as above, and you will give them notice at once of their duty in the premises ; and if they shall, for live days after such notice, neglect to make returns or lile oaths, you will report their names, with the facts, to this Office. Yours, very respectfully, Joseph J. Lewis, Commissiojier Tnternal Hevenice. To , Esq., Assessor District of (No. 98.) April 1863. DECISION CONCERNING MINING AND OTHER COJIPANIES OWNING OR POSSESSING ANY RAILROAD OR CANAL. Companies authorized by charter to build railroads or canals upon which passengers and freight, other than that of the comi^auy, are to be transpoi'ted, being indebted for any sum or sums of money for which bonds or other evidences of indebtedness have been or shall be issued, payable in one or more years after date, are required to Avithhold three per cent, from all payments on account of coupons or interest upon such indebtedness as Avas incurred on account of such railroad or canal, and to make quarterly return and payment thereof to the Commissioner of Internal Revenue. (No. 99.) April 2, 1863. REGULATION CONCERNING PROCEEDINGS AGAINST DELINQUENTS AND YIOL.\TORS OF THE EXCISE LAW. Whenever a Collector has occasion to commence proceedings for the recovery of sums due on assessments or on penalties, he will report the same to the United States District Attorney for the Dis- trict whenever the office of such attorney is not too remote to per- mit the reference of the case to hini. 270 DECISIONS OF THE COMMISSIONER. When a consultation can not be had with the District Attorney without great inconvenience, the Collector is authorized to employ counsel to initiate such proceedings as may be necessary, who will report to the District Attorney. The proceedings will in all cases be commenced in the name of the f. " United States, and in the District or Circuit Court of the United P States, and the management of every cause so commenced will be ' intrusted to the District Attorney for the District. (No. 100.) DECISION". [Not pubUshed.] (No. 101.) April, 1863. REGULATIONS CONCEENING THE MANUFACTURE OF JIEDICINES, ETC., IN BONDED WAEEHOUSES FOR EXPORTATION. Agreeably to the 28th section of an Act to amend the Excise Law of July 1, 1862, passed March 3, 1863, the following regulations are prescribed : 1st. Any manufacturer of medicines, preparations, compositions, perfumery, or cosmetics, having a bonded warehouse, known and designated in the Treasury regulations as a bonded warehouse, class two, who shall have first given satisfactory bonds to the Collector of Internal Revenue of the District for the faithful observance of the rules and regulations duly prescribed by or under the law, in such sum as is by law required, may, under such rules and regulations as may be prescribed by the Secretary of the Treasury, convey into such warehouse any materials used in the manufactures aforesaid, which, by the provisions of the Act of July 1, 1862, entitled "An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes," may be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of said manufactured articles ; and such articles and materials may be transferred from any bonded warehouse, class one, upon the written permit of the Collector or other person having charge of such last-named warehouse, and upon the written request of any Deputy Collector of Internal Revenue having charge of any bonded warehouse, class two, but not otherwise. DECI3I0XS OF THE OUMMTSSTON-ER. 2Yl 2d. The Collector, or othei^ person having charge of any bonded warehouse, class one, shall keep a book, in which shall be duly en- tered all articles removed as aforesaid, the person to whom delivered, and the time of delivery. 3d. Every Deputy Collector having charge of any bonded ware- house, class two, shall keep a book, in which a transcript of every order given as aforesaid, or for the delivery of packages from on shipboard, shall be duly entered and recorded. 4th. It shall be the duty of the Collector of Customs, whenever any goods are removed from on shipboard, as is provided in said section, to cause a record to be made of all articles so removed, the time when removed, and the person to whom deUvered. 5th. Medicines, preparations, compositions, perfumery, or cos- metics, manufactured as aforesaid, shall not be removed from the place of manufacture, except upon the written permit of the Deputy Collector of Internal Revenue having the custody of the warehouse where the same was manufactured, and tinder the personal super- vision of an officer of the customs having charge of the exportation thereof. 6th. The manufacturer shall give bond in an amount required by Section 28 of the Act of March 3, 18G3. 7th. At the end of each month, or on or before the fifth day of the following month, every such manufacturer will make a return, under oath, of the articles so exported ; and he will also declare that he has not removed, or caused to be removed, from the place of manu- facture, any materials or articles manufactured, except as by law authorized and agreeably to the return made. A2yril, 1863. (No. 102.) DECISION CONCERNING SAILS, TENTS, SHADES, AWNINGS, AND BAGS. Sails, tents, shades, awnings, and bags, when manufactured by persons who own the material, are subject to a duty of three per cent, ad valorem. Whenever the cloth or material used in the manufacture of the above enumerated articles shall have been imported, or shall have been subject to, and have paid a duty under the Excise Law, and the party manufacturing such articles is not the owner of the materials, the articles so manufactured are exempt from duty. 272 DECISIONS OF THE COiTMISSIONEE. (No. 103.) April, 1868. DECISION CONCERNING THE TRANSFER OF LICENSES. When a person holding a license desires to change his place of business he must apply to the Assessor of the district in which his license was granted, for permission to remove the business to another p§,rt of the district, or to another district ; in either case stating specifically the place and premises to which he intends to remove. If satisfied of the appUcant's bona fide intention to remove, the Assessor will certify the facts to the Collector who granted the license, and will at the same time make an entry of the facts against the name of the j^erson in his License Record. The Collector, upon receiving this certificate, will indorse on the license permission to remove, as follows : " Permission is hereby given to the within named A B to remove from the premises within described to , and to carry on the trade [or profession, or busi- ness] specified in the within license, at said described place or prem- ises, during the residue of the term for which the within license was originally granted ;" and the Collector will make an entry of the indorsement, in brief, in his License Record. If the holder of the license removes to another district, he must present his license, properly indorsed, to the Assessor of that dis- trict, who will make an entry of the same in his License Record. Assessors and Collectors must use due precautions to prevent per- sons from carrying on the same business in different places under one license. (No. 104.) April, 1863. DECISION CONCERNING LICENSE OF HOTEL KEEPERS AND LIQUOR DEALERS. The Act of Congress of the first day of July, 1862, called the Excise Law, directs that " every place where food and lodging are pi'ovided for, and furnished to travelers and sojourners in view of payment, shall be regarded as an hotel, inn, or tavern, under the act." In order, therefore, to be entitled to carry on that branch of busi- ness, which consists in accommodating travelers and sojourners with food and lodging for pay, the keeper must have a license ; and the DECISIONS OF THE COMMISSIONER. 273 class to which his hotel belongs, reckoned according to its rental value, determines the sum of money -which the license will cost him. If that value is $10,000, he must pay $200 ; if it is but $100, he must pay $5. The license fee is graded according to the rent or rental value, and there are three difierent classes to which the fee assigned is less than twenty ($20) dollars. If to the business of 'providing for travelers and sojourners the hotel keeper adds the retailing of spirituous liquors, he is required to pay an additional sum of twenty ($20) dollars for license ; and this he must pay, whether his hotel belongs to the first, last, or any intermediate class. The fourth paragraph of the 64th section of the act is imperative. It says retail dealers in liquors, including distilled spirits, fermented liquors, and wines of every descrij)tion, shall pay twenty dollars for each license. This has obviously no relation to the provision for sale of food or lodging. A man may keej) an hotel, and not retail spirit- uous liquors, or he may retail sj^irituous Uquors, and not keep an hotel. Although it is usual in some States to unite the two kinds of business, the law preserves the distinction between them, and sub- jects each to a tax in the shape of a license fee, and this at a rate and upon a principle altogether different. The value of the property is the basis of the tax in the one case ; the nature of the business the basis in the other. By the 43d section of the supplement, aj^proved March 3d, 1863, no alteration is made in the act of July 1, 1862, except that the latter act prohibits the person licensed to keep an hotel from selling liquors to be taken off the premises. This is intended to j^revent an hotel keeper licensed to sell liquors, as well as food and lodging, from pur- suing, nnder cover of his license, a distinct branch of business, and entering into competition with apothecaries, merchants, or others, who may be allowed by the local law to sell, by retail, liquors to bo carried off the premises, and who, like the hotel keeper, must, in such case, pay for his privilege a license fee of $20. The provision in both acts, that nothing contained thereia " shall authorize the sale of any liquors, etc., to be drank on the premises," is no more than a legislative declaration; that it is not the intention of Congress to authorize the retail of liquors. That body leaves the right to traffic in the article to be regulated by the law of the proper State. A State may prohibit the sale of spirituous liquors altogether. If, however, such sale is allowed, a tax is imposed for the support of the Government in the shape of a license fee ; and a retailer, what- ever other business he may choose, or be permitted to pursue, in connection with his sale of spirits, must pay the twenty dollars re- quired by the law. 18 274 DECISIONS OF THE COMMISSIONER. (JTo. 105.) April, 1863. DECISION CONCERNINa ADMINISTRATOR'S AND EXECUTOR'S BONDS. A bond of an executor or administrator, taken by a judge of pro- bate, register, or other officer taking probates of wills, or granting letters of administration, requires a fifty-cent stamp. Whether such a bond is conditioned for the faithful performance of the general duties of the office of executor, or administrator, or for the payment of collateral inheritance tax, or for the performance of any special duty required of such executor or administrator by a law of the State, makes no difference as to the necessity of a stamp. It is the duty of Collectors to inquire of, and report to this Office, cases in which there shall have been any neglect or omission, by executors or administrators, to place the proper stamps on their bonds, and it is made, by law, obhgatory on judges of probate, and registers of wills, to exhibit to the Collector, Assistant Collector, or other law officer of the United States, all such papers, belonging to their offices, as he may need to examine, concerning personal property or estate of which decedent may die possessed, and to which lega- tees, or distributees, may be entitled. The facilities, therefore, for ob- taining information as to the proper use of stamps by executors or administrators, are ample, and neglect of duty in this particular, on the part of Collectors, is not excusable on the ground of the want of means for obtaining; information. REGULATIONS OF TUB COMMISSIONER OF INTERNAL REVENUE. Office of Internal Revei^ue, September 24, 1862. EEaULATIONS RELATIXa TO THE COLLECTION OF DUTIES ON SUGAR. In conformity to an act of Congress, entitled, " An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862, and to an act entitled, " An act to impose an additional duty on sugars produced in the United States," approved July 16, 1862, the following regulations are hereby established in relation to the duties imposed upon sugars in the said acts : 1. The duties imposed by said acts upon brown. Muscovado, or • clarified sugars, produced directly from the sugar-cane, and not man- ufoctured for consumption in the family of the producer, and which were in the hands of the producer or manufacturer thereof, or his agent or factor, on the 16th day of July last, or which have been or may be manufactured subsequently to said 16th day of July, and previous to the first day of October next, shall be due and payable on the first day of November next. 2. The duties on all sugars produced or manufactured subsequently to the 30th day of September instant, shall be due and payable thirty days after the expiration of the month during which said sugars are produced or manufactured. 3. On and after the day when any duties, as aforesaid, shall be- come due and payable, the said duties will be a lien in favor of the United States upon all the real and personal property of the manu- facturer or producer, agreeably to the provisions of said acts. Geo. S. Boutwell, Commissioner of Internal Hevenue. 276 EEGULATIONS OF THE COMMISSIONEE. October 15, 1862. REGULATIONS FOR THE COLLECTION OF THE TAX ON COTTON. Whenever any cotton, the product of the United States, shall arrive at any port of the United States from any State now in in- surrection against the Government, the Assessor or Assistant As- sessor of taxes, under the act entitled, " An act to provide internal revenue to support the Government and to pay interest on the puWic debt," approved July 1, 1862, shall immediately assess the taxes due thereon, and shall without delay return the same to the Collector or Deputy Collector of said District, And said Collector or Deputy Collector shall demand of the owner or other person having charge of such cotton, the tax imposed thereon by said act. And in case satisfactory evidence of previous payment shall not be produced, or the tax so imposed shall not be paid to such Collector within sixty days after demand, the Collector shall institute pro- ceedings for the recovery of the tax, which shall be a lien upon said cotton from the time when said assessment shall be made. Every Collector to whom any tax upon cotton shall be paid, shall mark the liales or other packages upon which the tax shall have been paid, in such manner as may clearly indicate the payment thereof; and shall also give to the owner, or other person having charge of such cotton, a permit for the removal of the same, which shaU contain a de- scription of the bales or packages, and a statement of the fact that the tax has been paid. Any party aggrieved by the demand or action of an Assessor or Collector acting under these regulations, shall be entitled to the benefit of appeal to the Commissioner of Internal Revenue. This regulation will not interfere with the assessment and col- lection of the tax upon cotton which may have been in the possession of persons in loyal States on the first day of October. Geo. S. Boutwell, Commissioner of Internal Revenue. KEGULATIONS OF THE COMMISSIONER. 277 PERMIT. TJ. S. Internal Revenue, Collectok's Office. District of Peemission is hereby granted to to be removed from this District bales of cotton, weighing pounds MAEK8. No. OP Balbs. Pounds. Where Stoked. 1 having this day j^aid to me the sum of j^-^ dollars, the tax on said cotton, under the provisions of an act entitled, " An act to provide internal revenue to support the Government and to pay interest on the public debt." (Signed,) Dated at this day of Collector. 186 [indorsement.] TJ. S. Internal Revenue, Collector's Office. Collection District 186. I Heeebt Certify that the within is a true copy of the original permit issued to and now in my possession, to remove bales of cotton from and I am satisfied, after thorough in- vestigation, that the bales marked weighing pounds, as j)er invoice hereto annexed, are a portion of the bales within specified. Collector District. 278 EEGULATIONS OF THE COMMISSIONEE. LETTER EELATma TO THE TAX ON COTTON. Washixgtoic, November 17, 1862. Sir : In answer to yours of tlie 1th inst., I reply, the " regulations for the collection of the tax on cotton," to which you allude, refers only to the tax on cotton from the States in insurrection. Imported cotton is not subject to any tax under the Excise Law. If the par- ties remove the cotton produced in this country, the penalty is to be enforced against the same as against a manufacturer who removes his goods without payment of duty. Very respectfully, Geokge S. Boutwell, Commissioner. To Collector District, N. Y. CIRCULAR RESPECTING COLLECTORS' ACCOUNTS. Treasury Department, ^ Office op Internal Revenue, December 29, 1862. [ Sir: Inclosed herewith, please find form of quarterly account. You will make the proper entries under the appropriate headings, including all your official receipts and expenditures up to the first of January, and forward the same to this Office without delay. You will hereafter render a similar account on the first day of April, July, October, and January. Very respectfully, Geo. S. Boutwell, Commissioner. To Collector District KEGULATIOXS OF THE COMMISSIONER. 279 Decemher 1, 1862. INSTRUCTION'S TO PAYMASTERS AND DISBURSINa OFFICERS OF THE U. S. CONCEEN- IXO THE TAX ON SALARIES, UNDER THE 8Gth SECTION OF THE EXCISE LAW. The following regulations are hereby established for the giudance of Paymasters and Disbursing Officers of the United States Govern- ment, in collection of the tax on salaries, as required by the 86th Section of the act entitled " An act to provide Internal Kevenue to su|)port the Government and to pay interest on the public debt," aj^proved July 1, 1862, viz.: 1. Paymasters and Disbursing Officers will deduct and withhold the sum of three per cent, from all salaries and payments of every kind made in money to persons in the ci\'il, military, naval, or other employment or service of the United States, including Senat'^rs, Representatives, and Delegates in Congress, upon the excess of such salaries or payments over the rate of six hundred dollars per annum. 2. Supplies issued in kind are not regarded as payments, and are not subject to assessment or reduction. 3. It is understood that each commissioned officer of the army re- ceives from a Paymaster compensation at the rate of not less than six hundred dollars per annum. Therefoi*, all payments made by a Quartermaster or Disbursing Agent should be treated as being in excess of the rate of six hundred dollars per annum, and the tax of three per cent, should be deducted and withheld from the amount thereof accordingly. 4. The amount withheld, as aforesaid, may be remitted to this Office, or it may be deposited with any Assistant Treasurer or Desig- nated Depositary of the United States, and his original certificate of the deposit forwarded instead of the money. In either case the officer will transmit a certified copy of Blank No. 10, properly filled, agreeably to the requisition. 5. Whenever a person in the employ of the Government receives an amount exceeding the rate of fifty dollars per month, the tax of three per cent, should be deducted from such excess. George S. Boutwell, Commissio7ier of Internal Revenue. 280 KEGULATIONS OF THE COMMISSIONER. ( December, 1862. EEGULATION COXCERNIXG APPEALS FEOJI PvEVENUE OFFICERS. Whenever any person shall make a comninnication to this Office in the nature of an appeal from the action of an Assessor or Assistant Assessor, in the discharge of his official duties, or for the purpose of obtaining an opinion as to the liability of the writer to taxation, such communication must first be submitted to the Assessor of the Dis- trict, and his written assent obtained to the truth of the statements made in said communication, or the writer must certify that he has transmitted a copy thereof to the Assessor of the District, either by mail or otherwise. The answer to the communication will be forwarded to the As- sessor of the District. This regulation will be applied to correspondence touching the otHcial action of Collectors and Deputy Collectors. REaULATION" IX REGARD TO ARTICLES FORFEITED UNDER SECTION 70. When articles are taken possession of imder Section 70 of the Ex- cise Law, and are declared forfeited to the United States, Collectors are directed to cause such forfeited articles to be sold at public auction. If, in any case, it should be thought that the public interest would require such forfeited articles to be turned over to the use of any Department of the Government, the facts of the case must be re- ported to the Commissioner of Internal Revenue, and further in- structions awaited. REGULATIONS OF THE C03OIISSI0NEK. 281 January 12, 1863. REGULATIONS IN REGARD TO REVENUE STAMPS. Revenue Stamps may be ordered from this Office jn quantities to suit iDurchasers. Orders should cover remittances of Treasury notes, or an original certificate of a United States Assistant Treas- urer or Designated Depositary, of a deposit made for tlie purchase of stamps. The following commission, payahle in stamps^ will be allowed : On purchases of $50 or more, 2 per centum. " " " 100 " 3 " " " " " 500 " 4 " " « " " 1,000 " 5 " " As each stamp exj^resses upon its face its kind as well as its de- nomination, it is desirable that every order should refer to kinds as well as denominations. By the 3d Section of the act passed Decem- ber 25, 1862, every instrument is valid, proAaded a legal stamp, or stamps, denoting a duty of the amount required, shall have been duly affixed and used thereon. Proprietary stamps, however, can not be used upon any instrument specified in Schedule B. Stamps of every kind and denomination can be furnished in suffi- cient quantities for use in the District of Columbia and the States east of the Rocky Mountains. Collectors are hereby required and directed to commence proceed- ings, under the law, against all persons within said District and States who shall willfully neglect to use stamps as required. Special attention is called to the 95th Section of the Excise Law : " And he it further enacted^ That if any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, any in- strument, document, or paper, of any kind or description whatsoever, without the same being duly stamped for denoting the duty hereby imposed thereon, or without having thereupon an adhesive stamp to denote said duty, such person or persons shall incur a penalty of fifty dollars ; and such instrument, document, or paper as aforesaid, shall be deemed invahd and of no eflfect." Every correspondent is requested to give the State, as well as to\vn and county, of his residence. If not otherwise ordered, stamps will be transmitted by mail. Geo. S. Boutwell, Commissioner of Internal Revenue. 282 REGULATIONS OF THE COMMISSIONEE. January^ 1863. REGULATIONS CONCEKNING PEOPKIETAEY STAMPS. 1. Every proprietor can furnish a design for a stamp, which, if approved, will be engraved by the Government engravers, Messrs. Butler & Caa-penter, of Philadelphia, at the cost of the proprietor. 2. In such case, the proprietor of the article will be entitled to the discount specified in the 102d Section of the Excise Law. 3. If the designs do not exceed in superficial area || of an inch for the denomination of one and two cent stamps, or |f of an inch for the denomination of three and four cent stamps, these being the sizes established by the Oflice for the above specified denomuiations, there will be no additional charge to purchasers. If, however, pro- prietors desire to increase the size of the stamps for the denomina- tions above mentioned, then an additional charge will be made for the cost additional of paper and pruiting. This additional charge will be ten cents per thousand for stamps of Z\ inches superficial area, and a proportionate sum for iuterznediate sizes. 4. Every stamp must be rectangular in form. 5. All dies and plates will be retained by, and be vmder the ex- clusive control of, the Government. 6. The general stamp must be canceled by writing or stamping thereon the initials of the proprietor of the stamped article, and the date of canceling ; AvhUe the private stamp must be so aflixed on the package, that in opening the same the stamp shall be efifectually de- stroyed. 7. Where printing in more than one color is desired, the additional expense must be borne by the j^roprietor. 8. Each stamp must bear the words, or a proper abbreviation of them, United States Internal Revenue, and the name of the article. Also, in words and figures, the denomination of the stamp. The manufacturers of proprietary articles Avill be required to use the general stamp until they severally furnish designs for individual use, and engravings have been prepared therefrom. Orders for the general stamp may be sent to this Oflice. The stamps will be forwarded upon receipt of funds in Treasury notes, or an original certificate of a U. S. Assistant Treasurer or a Desig- nated Depositary, of a deposit made for the purchase of stamps. The following commission will be allowed upon the purchase of the general proprietary stamp, and will be payable in stamps : On purchases of $50 or more, 2 per cent. ; of llOO or more, 3 per cent. ; 8500 or more, 4 per cent. ; and on $1,000 or more, 5 per cent. If not otherwise instructed, stamps thus ordered will be sent by mail. EEGULATIONS OF THE COMMISSIONEK. 283 February 18, 1863. LIABILITY OF MANUFACTURERS OF CAES AND LOCOMOTIVES, ALSO OF KEP.VniS, TO T^iX. Sir : Your letter of the 16th instant has been received. In answer, I have to say that railroad corporations which manufacture locomo- tives, cars, etc., which they ofler for sale, are liable to a manufac- turer's Kcense for each and every machine shop or car factory so employed. If they do not oifer for sale, they are not liable to license as manufacturers, but are liable to a duty of three per centum ad valorem on all locomotives and cars manufactured for use, if their value exceeds 1600 per annum. Further, every new car or locomotive must be regarded as a manufacture, and taxable as such, even though it be made to take the place of a car or locomotive which is worn out and thrown aside. When manufiicturers make provision for supplying parts of a machine, and such parts become articles of traffic, the presumption is, that such parts are manufactures, and liable to tax. Many of the articles used in the building of houses, ships, bridges, etc., are in themselves manufactures, and liable to tax, whether they are manufactured by the ship, house, or bridge builder, or purchased by him as materials for said structures. The same principle holds in relation to repairs of engines, cars, etc. All articles made in the process of such repairs, which have in themselves a commercial value, and which, if offered for sale, could find purchasers, are held to be manufactures liable to taxation ; and none the less so, because they are used by the machiiiist or manu- facturer in making repairs of cars or locomotives, than if they were sold or removed from the place of manufacture for the purpose of sale. Thus you wiU see that not only are cars and locomotives made for use held to be Uable to the three per centum ad valorem duty, but that much that may be claimed by interested parties as repairs, must be assessed as new work, or manufactures liable to taxation. To these general principles the Assessor is to look for guidance in deciding particular cases as they may arise. Tours resjjectfully, Geo. S. Boutwell, Commissioner. 28J: KEGULATIOXS OF THE COimiSSIONEK. IJs^STRUCTIONS March, 1863. TO COLLECTORS, CONCERNINa THE MANNER OF CALCULATING TAX ON S.\Lx\ilIES OF ASSISTANT ASSESSORS. lu making j^ayments to Assistant Assessors, Collectors will calcu- late the amount of tax to be deducted therefrom, in accordance with the 86th section of the act of July 1st, 1862, as follows: It is assumed that there are 312 working days in each year. Any amount paid, not exceeding the rate of $600 per year, is exempt from tax. $600 divided by 312, the number of working days, shows the amount of %\.'d'i-^{-^ per day, as exempt from tax. By midtiplying the number of days for which an Assistant Asses- sor is jjaid, by $1,923^/^, the amount exempt from tax in that instance is obtained. This sum, deducted from the whole amount due for salary, and for the number of taxable persons returned to the Assessor, wiU leave the amount on which the tax of 3 per cent, is to be deducted. The following table, showing the amount of tax due from Assistant Assessors for any number of days, from one to one hundred, has been prepared ui the office of the Fifth Auditor of the Treasury, and is believed to be correct : TABLE. t_ 1 2 ~T 4 ~ 6 ~ 8 9 10 11 12 13 14 15 16 IT ft 3 13 16 26 .32 36 39 42 45 Is" "55" i < 18 19 21 "22" 23 24 25 26 2T 23 29 30 31 83 84 1 1 1 1 65 ~^ 71 "tT 73 IT 84 IT 90 94 97 00 _03_ 07 10 i 35 37 39 40 41 42 43 44 Is" 46 "IT 43 49 50 fi 1 1 1 1 1 1 1 1 1 1 1 1 "T 1 i 13 16 23 IT IT 36 IT" Is" 49 ~52" 55 58 "62~ "65" to t_ 52 53 54 55 56 67 58 60 61 ~63" 63 64 65 66 1 "¥" 2 2 ""2" 2 -2 68 "tT 74 7S 81 84 87 91 94 97 00 04 "oT 10 IT 20 lo~ 71 72 73 75 76 77 78 ~^ 80 81 IT IT .2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 23 26 29 33 39 1^ 46 49 55 58 65 6S 71 IT i 86 IT lo" 91 _92_ 93 95 96 100 E3 ft 2 2 2 ~2~ 2 ~2~ 3 ~ 3 ~ 3 ~T 8 .■2 78 81 87 97 00 04 i 07 lo" IT IT 20 EEGIJLATIONS OF THE C0:M]MISSI0NER. 285 March 19, 1863. INSTRUCTIONS IN KEG.iRD TO ASSISTANT ASSESSORS' ACCOUNTS. Assistant Assessors -will make their accounts for pay and charges allowed by law monthly, commencing with the month of January, 1863, and present the same to the Assessors of their respective Dis- tricts. In each case the Assessor will examine the account, and if it ap- pear just and in accordance with the law, will indorse his approval thereon, and the accoimt so approved will be paid to the Assistant Assessor by the Collector of the District. Collectors will deduct from the bills of Assistant Assessors threo per cent, tax on the excess over the rate of fifty dollars per month, and account for the sum so withheld, as provided in paragraph 4, of "Instructions to Disbursing Officers," herev>ath inclosed. All accounts of Assistant Assessors for services performed previous to January 1st, 1863, or for expenses allowed by law, must be trans mitted to the Commissioner of Internal Revenue. The salaries of Assessors, compensation to Assessors' Clerks, ex- l>enses of office rent, and stationery, will be paid through the Office of the Commissioner of Internal Revenue. Collectors will transmit a monthly statement of their disburse- ments under this regulation, accompanied by the proper vouchers, which must be numbered, indorsed, and filed in regular order, to correspond with the numbers and names on the statement ; the amount of same to be charged in the Collector's quarterly account. The following regulations must be observed in making out bills for clerical services w^hich have been, or which may hereafter be, ren- dered in the offices of the several Assessors of taxes under the act of July 1st, 1862, entitled, " An act to provide internal revenue to sup- port the Government and to pay interest on the public debt," and the acts in addition thereto : 1. The person claiming compensation for services as a clerk must make out a receipted bill, stating therein the time employed and the rate of compensation. 2. The Assessor must certify, under oath, that the account is just and correct : that the rates charsced are as agreed with the clerks 286 REGTTLATIOK-S OF THE COMMISSIONEE. employed ; that the services as stated were necessary ; that they have been faithfully performed, and that the charges therefor are reason- able. 3. No alloAvance to be made for days on which service was not actually rendered. 4. Claims for payment must be presented monthly to the Commis- sioner of Internal Revenue, agreeably to the foregoing regulations. Yours, very respectfully, C. F. ESTEE, Actiirg Commissioner of Internal Revenue. To Collector District of _ March 3, 1863. . INSTRUCTIONS IN EELATION TO THE DUTIES OX SUGAR. SiE : You will please submit the following instructions to the as- sociation of Assessors in your city as soon as possible : The duties on sugars produced in the United States were, and are, due and payable in accordance with the regulations issued by this Office September 24th, 1862. If any sugars liable to taxation have been removed from the place of manufacture without the payment of the duties, and are now held by the manufacturer or producer, his agent, factor, executor, or legal representative, then any such person who now holds such sugars is liable, and must be required, to pay the taxes. ■ These taxes are a lien on the sugar in favor of the Government, and the lien may be enforced wherever the sugar may be found. If in any case you are satisfied that the taxes have not been paid, and that the holder of the sugar is the manufacturer or producer thereof, or the agent, factor, or legal representative of the manufacturer or producer, you will assess such holder. ^ If upon notification to this effect such holder shall refuse to pay the taxes, the sugar must be seized, under Section 114. Yours, respectfully, C. F. EsTEE, Acting Commissioner of Internal Itevenue. To S. P. Gilbert, Esq., Assessor 32d District, New York. ■REGULATIONS OF TOE COMMISSIONEE. 28' March 21, 1863. REGULATIONS RELATING TO CONTRACTS MADE FOR THE DELIVERY OF COIN. Sir: In your letter of 14tli instant you submit the following in quiries : *' 1st. Does the law, as passed, interfere with the legality of con- tracts made for the dehvery of coin for more than three days' time at a premium in currency ? " 2d. K not, are such contracts taxable upon the par value of the coin, or is the tax to be calculated upon the currency value named in the contract? For example, $1,000 gold, contracted for at 160 per centum for sixty days, will be $1,600. Sixty days' interest, $16. Will the tax be $15 or $24 ?" Contracts made for the delivery of coin to be performed after a period exceeding three days, must be in writing and signed by the parties, or their agents, or attoi-neys, and stamped in a sum equal to one half of one per centum of the amount of the purchase money to be paid for a given quantity of gold or silver coin, or bullion, as the case may be. Contracts, so made in writing and duly signed and stamped, are valid. In case of the example given by you, which I imderstand to be a contract to deliver one thousand dollars in gold coin at sixty days from the date of the contract, for the sum of sixteen hundred dollars in currency, no stamp is required on account of interest. If, however, a party should loan $1,600 in currency uj^on the pledge of $1,000 in gold or silver coin of the United*States, such loan would be utterly void. Very respectfully, C. F. ESTEE, Acti7ig Commissioner. A. Ca^ipbell, Esq., Chairman, etc., ISTew York. 2SS KEGTJLATIOXS OF THE COMMISSIONER. March 27, 1S63. LETTER EELATING TO THE TAX ON COTTON. Sik: Your letter of March 23d iu regard to the excise tax on cotton of American production imported from foreign countries has been received. In reply to your question I hare to say, that on the 21st instant I wrote to John Mack, Esq., Collector, etc., that cotton of foreign pro- duction is held to be exempt from internal tax, and that cotton pro- duced in the United States, which is imported from foreign countries and on Avhich the imjjort duty is paid, is also exempt from internal tax. In consequence of information received from the Acting Assist- ant Secretary of the Treasury, these instructions must be modified in the manner follo-vvdng, to wit : If the import duty on cotton is paid without protest, it must be held to be of foreign production, and therefore not subject to the excise or internal tax. But if the importers of cotton pay the im- port duty under protest, which protest is made on the ground that the cotton was produced in the United States, and is, therefore, not subject to the import dxity, such cotton must be assessed under the Excise Law, and the tax collected, unless the claimants or owners can show that the internal tax has already been paid. Yours respectfully, C. F. ESTEE, Acting Commissioner. To PiEREE C. Van Wtck, Esq., Assessor Fourth District, New York City. March 30, 1863. LETTER RELATING TO ARTICLES MANUFACTURED FOR CONSUMPTION. Sir : Your communication of 11th ultimo, covering one from Isaac Hinckley, Esq., of the 7th idtimo, was duly received, but j^ressure of business upon the Office has prevented an earlier reply. The questions raised by Mr. Hinckley have been from time to time considered, and in the month of February a decision was made and published, which is herewith inclosed, marked No. 79. In Decision No. 71 an attempt has been made to lay down the rule which should guide xVssessors in levying taxes upon manufactures. REGULATIONS OF THE COMillSSIONER. 2S9 From this decision, it appears that an article must be known to the commerce of the coimtry, or if not so known, it must be of such a character that purcliasers for it coukl be found, if offered for sale. This rule is appHcable, of course, to articles made by the Merrimack Manufacturing Company, and used or consumed in their business. jVrticles which are not so kno-woi, or which, if offered for sale, could not be sold, are of course exempt from taxation. Mr. Hinckley discusses at length the right of the Government to levy taxes upon articles manufactured and not sold, but used or con- sumed by the party manufacturing. After the most careful consid- eration and consultation with the Solicitor of the Treasury, the con- clusion has been reached, that Section 73 does not exempt from taxation goods manufactured for the use of the manufacturer, when the amount of the goods exceeds the sum of $600. There are two propositions in the first clause of Section 73 : one relating to goods manufactured for the use of the manufacturer, and the other relating to goods manufactured for sale. The condition in said clause is applicable to both classes of cases, viz., that the goods so made are exempt from duty when, in either case, the annual pro- duct does not exceed the sum of $600. It is easy to understand that Congress would be disposed to re- lieve from taxation a farmer who might manufacture a small amount of cloth or clothing for his own family, or a mechanic who might build inex]Densive machineiy for his own use. This consideration for men of small means, though wise and proper in itself, must have gome limit. Congress has fixed this limit at $600. It would, however, be very difficult to comprehend the reason, or a|j^>reeiate the justice, of allowing a railway corporation to build its hxjomotives and cars, and exempt them from taxation, while individ- ual manufacturers are required to pay three per cent, on the amount of their products. The first clause of Section 75 provides in specific language, that goods removed for consumption are liable to taxation, as well as goods sold, or goods removed for delivery, to others than agents of the manufacturer. It follows, therefore, that the Government has the same power to collect the tax on goods removed for consump- tion that it has on those removed for sale, and that all the sections of the law relating to the collection of taxes apply equally to the two classes of cases. It was undoubtedly the intention of Congress, and such has been the purpose of this Office in the construction that it has given to the law, to place a manufacturer who produces certain articles which are in themselves articles of commerce, and consumes them in the production of advanced manufactures, upon the same footing with a 19 290 EEGULATIONS OF THE COMMISSIONER. manufacturer who produces those i)rimary articles and sells them to a producer of the more advanced manufactures, who does not him- self produce the primary. In the case presented by Mr. Hinckley, whether glue manufactured by the Company, and used upon the premises, is subject to taxation, the Assessor will inquire v/hether it is an article of commerce, and if so, he has no option under the law, but must require the Company to make return of the quantity manufactured and used. Very respectfully, C. F. ESTEE, Acting Commissioner. B. F. Crowninshield, Esq., Treasurer^ Merrimack 3famtfacturing Co.^ Boston, Mass. April 1, 1863. LETTER RELATING TO PROSECUTIONS. Sir: Your letter of March 26th has been received, and in reply I have to say, that the Instructions which you quote from. Series I., No. 3, have been modified. Upon mature consideration, it is held, that the Government must control its own business, and is not obhged to proceed with prose- cutions simply because complaints may have been made. On the opposite assumption, the Government might be involved in a multitude of unnecessary prosecutions, and be taxed with heavy bills of costs. When, therefore, complaint is made to Collectors, they must ex- ercise their discretion whether to commence prosecution, or not, and they are also authorized to discontinue prosecutions at any stage of the proceedings, when they may judge that the interest of the Gov- ernment wiU be served by so doing. When a penalty has been recovered by the judgment of Court, or -exacted on a compromise, the informer wiU, of course, be entitled to .his moiety. Yours, respectfully, C. F. Estee, Acting Commissioner. To , Collector Sixth District, Illinoia. REGULATIONS OF THE CO^nnSSIONKE. 291 TABLE. Showing the Amounts to ke Charged for Licenses fob Fractional Parts of a Year. The following table, prepared by John G. Treadwell, Esq., Assessor 14th District, New York, will be serviceable to Assistant Assessors : 12 11 10 9 8 17 16 5 4 3 2 1 MonthB. Months. Months. Mouths. Mouths. 1 Months. | Months. Months. Months. Months. Months. Month. $5 00 $4 68 U 17 $3 75 $3 33 12 92 $2 50 $2 OS $1 67 $1 25 $0 S3 $0 42 10 00 9 17 8 33 7 60 6 67 5 83 5 00 4 17 3 33 250 1 67 S3 12 60 11 46 10 42 9 38 8 3;3 6 25 5 21 4 17 3 13 2 08 1 04 15 00 18 75 12 .50 11 25 10 00 8 75 7 60 6 25 5 00 3 75 2 50 1 25 20 00 18 33 16 67 15 00 13 83 11 67 10 00 N 3:3 6 67 5 00 8 33 1 67 25 00 22 92 20 S3 18 75 16 67 14 58 12 50 10 4> 8 33 6 25 4 17 2 08 50 00 45 83 41 67 37 60 33 33 29 17 25 00 20 83 16 67 12 50 8 33 4 17 75 00 6S 75 62 50 56 25 50 00 4:3 75 37 50 31 25 25 00 IS 75 12 50 6 25 100 00 91 67 S3 33 75 00 66 67 5S 83 60 00 41 67 33 33 25 00 10 07 8 33 200 00 183 83 166 67 150 00 133 33 116 67 100 00 83 33 66 67 50 00 33 33 16 67 250 00 229 16 203 33 187 50 166 67 145 84 125 00 104 16 as m 62 50 41 66 20 84 300 00 275 00 250 00 225 00 200 00 175 00 150 00 125 00 100 00 75 00 50 00 25 00 600 00 4oS 33 416 67 375 00 333 33 291 67 250 00 203 33 166 67 125 00 83 33 41 67 1000 00 916 67 833 88 750 00 666 67 5^3 3-3 500 00 416 67 ; 333 33 250 Oil 166 67 83 33 This table will also be used for deducting the amount for unex- pired time on licenses that are to be renewed May 1st, 1863. Sir: LETTER RELATING TO STAMP DUTIES. Your letter of relative to has been received. In reply thereto, I beg to refer you to the annexed Schedule of Stamp Duties upon the several by you, which will afford you the desired information. Very respectfully, , Co7nmtssioner. To . stamp Duty. Achiowledgment of deeds, or other instruments, made be- fore a justice, notary, or other quahfied officer. . . . exempt. Affidavit* 5 cents. Agreement and Appraisement (for each sheet) 5 cents. Assignment or transfer of mortgage, lease, or policy of in- surance, is subject to the same duty as the original instrume.nts. Ordinary, as of bond, without guarantee exempt. Patent right 5 cents. * By a recent Decision. 292 EEGULATIONS OF THE COMOTSSIONEK. Stamp Duty jBank ChecTcs, drafts, orders, etc., at sight or on demand, for all sums of money exceeding twenty dollars 2 cents. 3ills of Exchange (Foreign), drawn in, but payable out of, the United States, each bill, of set of three or more, must be stamped. (Foreign), whether drawn in or out of the United States (if drawn singly or in duplicate)^ pay the same rate of duty as Inland Bills of Exchange, Schedule B. The acceptor or acceptors of any bill of exchange, or order for the payment of any sum of money drawn, or purporting to be drawn, in any foreign country, but payable in the United States, shall, before paying or accepting the same, place thereupon a stamp indicating the duty. (See Section 101, act of July 1, 1862.) Bills of Exchange (Inland), draft, or order, exceeding |20, for every |200, or fractional part thereof, payable otherwise than at sight or on demand, and any promissory note (except deposit notes to mutual insurance companies), whether payable on demand or at any time not exceeding 33 days, grace in- cluded, from date or sight 1 cent. Exceeding 33 days, and not exceeding 63 days, as aforesaid 2 cents. Exceeding 63 days, and not exceeding 93 days, as aforesaid 3 cents. Exceeding 93 days, and not exceeding four months and three days, as aforesaid 4 cents. Exceeding four months, and not exceeding six months and three days, as aforesaid 6 cents. Exceeding six months and thi-ee days 10 cents. [The warrant of attorney to confess judgment on a note or bond is exempt from stamp duty, if the note or bond is properly stamped.] Bills of Lading, of vessels for ports of the United States or British North America exempt Or receipt for goods, to any foreign port 10 cents Bill of Sale of any vessel, or part thereof, when the con- sideration shall not exceed |500 25 cent* Exceeding $.500, and not exceeding $1,000 50 cents Exceeding $1,000, for each $1,000, or fractional part thereof 50 cent» REGULATIONS OF THE CO:SIMISSIONER. 293 Stamp Duty. Bond^ personal, for the i^aymcnt of money. (See Mortgage^ Official 50 cents. For deed or conveyance of land 25 cents. Bonds. — County, city, and town bonds, railroad and other corporation bonds, and scrip, are subject to stamp duty as Inland Bills of Exchange, under 6th section of the act of March 3, 186-3. Certificate of record, upon the instrument recorded exempt. Of record upon the book exempt. Of weight or measurement of animals, coal, wood, or other articles exempt. Of qualification of a Justice of the Peace, Commis- sioner of Deeds, or Xotary Public 5 cents. Of search of records 5 cents. Certificate that certain papers are on file 5 cents. That certain papers can not be found 5 cents. Of the sale of land for taxes 5 cents. Of redemption of laud fold for takes 5 cents. Of birth, marriage, and death (when required by State law) 5 cents. Of qualification of school teachers (when required by State law) 5 cents. Certified Transcripts of judgment, satisfixction of judgment, and of all papers recorded, and of all papers on file, each 5 cents. [N. B. — As a general rule, a stamp will be required upon every certificate which has, or may have, a legal value in any court of laAv or equity.] Contract. (See Agreement.) Broker's 10 cents. Mortgage., trust deed, bill of sale, or personal bond for the payment of money, is subject to stamp duty as follows : for every $200, or fractional part thereof 10 cents. [N. B. — Bond and mortgage, or note and mort- gage, are subject to but one stamp duty: Pro- vided., such duty is the highest rate required for either of such instruments. No mortgage, etc., shall be required to pay a stamp duty of more than 11,000.] Pension Papers — Powers of attorney, and all other papers relating to applications for bounties, arrearages of pay, or pensions, or to receipt thereof exempt. '201 EEGULATIONS OF THE COiESIISSIONEE. Stamp Duty. Powers of Attorney, and other instruments, executed in foreign countries, to be used in the United States, are subject to the same rates of duty as those exe- cuted in the United States. (The stamp may be affixed and canceled by the party using the same.) Promissory Kotes (inckiding judgment notes) are subject to the same rates of duty as Inhxnd Bills of Ex- change. Release^ discharge, and satisfaction of mortgage . . exempt. Receipts for money, and all receipts, except warehouse receipts exempt. "Writ. — When a writ or summons is returned without service, a stamp is required on the alias^ if issued. 50 cents. Sheriff's return on writ, or other process exempt. Charter Party, etc. — Each copy, or part of an agreement, a bill of lading, charter party, contract, or lease, re- lied on as evidence, either at law or in equity, must be stamped. April 4, 1863. LETTER RELATING TO LIENS, AND TO SEIZURE AND SALE OF PEEISHABLE ARTICLES. Sir : The lien of the Government, under Section 69 of the Excise Law, upon goods or articles manufactured, and on which the tax is levied, will take precedence of all other claims or liens upon those par- ticular goods or articles, and may be enforced by distraint uj^on the goods wherever they may be found. This rule is also held to apply to all other goods or articles embraced in annual or monthly lists upon which a tax is levied. But in respect of property upon which the tax is not levied, the lien of the Government under Section 69, or any other section, does not take precedence of judgment or other liens, or of mortgages, real or chattel, executed and valid in other respects at the time Avheu, agreeably to the regulations of this Office, said lien took effect. Guided by these ])rinciples, you will doubtless be able to avoid liability to suits for damages. But if at any time such suits should be brought against you for your official acts, the Government will furnish you adequate aid upon your application. In regard to the eeizure and sale of perishable articles, you will REGULATIONS OF THE COMMISSIONER. 295 observe tliat iimnunictures and products of that kind, taxed under Sections G8 and 75, when seized i;nder Section VO, may be adjudged perishable and sold before declaration of forfeiture. And it is held generally that the power to sell perishable avticles, so as to avoid loss or damage, is incident to the power to seize. In all cases of this kind it is considered advisable to give notice of the sale to the owner or claimant, and to give such further public notice by adver- tisement or otherwise, as time may permit. Yours, respectfully, Joseph J. Lewis, Commissioner. To P. G. SouERWEix, Esq., Collector Third District, Baltimore, Md. April 4, 1863. LETTER RELATING TO LICENSES. Sir: Your letter of March 30th has been received. In reply, I have to say that it is, and has been for some time past, the set- tled opinion that licenses can not legally be returned in monthly lists, unless the assessment is made and proceeded with precisely as is required in reference to the annual lists. But to avoid the expense and delay of that course, it has been deemed wise to receive appli- cations for licenses, when made voluntarily, and in cases where parties refuse or neglect to make such application, to proceed against them under Section 59, and for the penalty of $100, prescribed in Section 11. These penalties apply as well to persons who commence business after the annual assessment as to those who were in busi- ness at that time. Consequently the ten per cent, is not to be added to a license tax returned in a monthly list, and one who voluntaiily applies is not entitled to any specified time in which to pay. The words " in the manner provided," in the amendment to Sec- tion 19, are construed to apply not to Section 19, and therefore the notices may be sent by mail. But you will observe that the demand required by Section 69 is not changed or affected by the amendmento. Yours, respectfully, C. F. ESTEE, Acting Commissioner. To C. P. Huntington, Esq., Collector Second Distiict, Boston, Mass. 2 90 EEGULATIONS OF TUE COIOHSSIONEE. Aj^rilQ, 1863. LETTER EELATING TO CAST lEON USED FOR PERMANENT STRUCTURES. SiE : It was not the purpose of the commuuication of 3d instant in reference to the matter of Lewis Lillie to give an opinion on the question whether vault doors, vault frames, etc., are to be regarded as permanent structures ; although it is quite possible that the lan- guage of the letter may have justly led to the inference you have drawn therefrom. I will venture to suggest, that the rule by which you may decide whether an article of cast iron is to be taxed as a permanent struc- ture may be this : Cast iron used for In-idges, buildings, or other permanent struc- tures, which is a part thereof, and essential thereto, will be subject to duty under that head, at the rate of one dollar per ton. Cast iron used in connection with a permanent structure, but not essential to the structure itself, but introduced for other purposes, and which might be dispensed with without affecting materially the character of the structure, is subject to taxation according to the class of manufacture to which it belongs. Very respectfully, Joseph J. Lewis, Commissioner. P. H. Nehee, Esq., Assessor 15 th District, iN". Y. LETTER Aprils, 1863. EELATING TO GOODS MANUFACTURED AND REMOVED PRIOR TO SEP- TEMBER, 1st, 1862, ALSO TO CAST IRON USED FOR PERMANENT STRUC- TURES. Sir : I have received your letter of 25th instant, covering the com- munication from Gardner S. Cutting, Esq., attorney for Lewis Lihie under date of 18th instant. Mr. LUlie claims that he has paid a duty of three per cent, upon various articles, such as safes, bank vaults, vault frames, vault doors, bank locks, etc., which were manufactured prior to 1st September. REGULATION'S OF TUE COMMISSIONER. 297 His liability to taxation on these articles depends upon tLc fact of removal or uon-reuioval from the place of manufacture prior to said 1st day of September. In the decision of this case you will be governed by the opinion of the Solicitor of the Treasury under date of October 4th, 1862. li you find that articles which, according to the rules laid down iii ^:aid opinion, were removed prior to said 1st day of September have been taxed, aud the taxes thereon paid, Mr. Lillie may make claim for the amount so paid agreeably to a decision of this Oiiice, Xo. 90. (In hands of printer; will be sent you shortly). It is to be understood distinctly that the time of manufacture is entirely unimportant, and you will decline to receive e\idence upon that point. The only vital question is that of removal. Second. Mr. Lillie claims that several of the articles before enu- merated aud assessed are permanent structures, and as such are sub- ject to a duty at the rate of one dollar per ton under Section Vo, p. 70, of the Excise Law. This is a question of fact which you must decide. If Mr. Lilhe manufactures bank vaults and vault frames which are introduced into the building, and form a part thereof, I am of opinion that they are to be regarded as permanent structures; if, however, such safes, vaults, or vault frames are separate from the building, they are not to be considered as permanent structures, whatever th^ir size or weight may be. You will bear in mind that all articles manu- factured and sold, or delivered for consumption or sale, to others than agents of the manufacturer prior to March 4th, 1863, are to be assessed under the act of July 1st, 1862. The act of March od makes several important alterations in the rates of duties upon iron castings. Under the last-named act. Section 1, p. 7, it is provided that on castings of iron exceeding ten pounds in weight, for each casting not otherwise provided for in said act, or in the act of July, 1862, a duty of $1 50 per ton is levied. This provision does not affect the duty upon cast iron to be used on permanent structures, nor upon stoves or hollow ware. Castings of iron of less than 10 lbs. in weight will be subject to an ad valorem duty of three per cent. This provision is, however, to be considered in connection with the 29th section of the act of March 3d, whicli in-ovides that castings of all descriptions, where made exclusively for instruments, articles, or machinery upon Avhich duties are assessed aud paid, shall be exempt from duty. Very respectfully, C. F. Estee, Acting Commissioner. P. H. Xeher, Esq., Assessor 15th District, N. Y. •29S KEGULATIONS OF THE COMMISSIONEK. 3Iaj/ 1, 1863. REaULATIO:NTS FOR THE ASSESSMENT OF THE IXCOilE TAX. The Assessor and Assistant Assessors of each Collection District will assess the income tax, as on the first clay of May next, upon every person residing within the District liable thereto. Each person will be required to return his total income, so far speci- fying the sources from which it is derived as to enable the Assistant Assessor to decide what deductions shall be made therefrom. Persons whose income does not exceed the sum of ten thousand dollars, and who reside in the United States, will be subject to a duty of three per cent, on such portion thereof as is liable to taxation : Provided, however, That upon income derived from interest upon notes, bonds, or other securities of the United States, a duty of one and a half per cent, will be levied, Persons whose income exceeds ten thousand dollars will be subject to a duty of five per cent, on the portion thereof subject to taxation: Provided, however. That upon income derived from interest upon notes, bonds, or other securities of the United States, a duty of one and a half per cent, will be levied. Citizens of the United States residing abroad, and not in the em- ployment of the Government of the United States, will be subject to a duty of five per cent, on the income of any property, securities, or stocks owned in the United States, and not exempted from the in- come tax : Provided, however. That upon income derived from in- terest upon notes, bonds, or other securities of the United States, a duty of one and a half per cent, will be levied. Every farmer or planter will be required to make return of the value of the produce of his form or plantation, without deduction for the labor or services of himself and his family, or for any portion of such produce consumed by himself and family. The following deductions will be made from the aggregate income of each person, and the tax assessed upon the remainder, viz. : State and local taxes assessed in the calendar year preceding this assessment, to wit, from January 1, 1862, to December 31, 1862, in- clusive. Salaries of ofiicers, or payments to persons in the service or employ- ment of the United States, from which a deduction of three per cent, has been made by the disbursing officers of the Government. Interest or dividends on stock, capital, or deposits in any bank, trust company, or savings institution, insurance, railroad company or KEGULATI0N3 OF THE COMMISSIONER. 299 corporation, from wliicli interest or dividends a duty of three per cent, shall have been deducted by the officers of such companies, corporations, or associations ; interest from any bonds, or other evi- dence of indebtedness, of any raih'oad company, or otl^er corporation, from which a duty of three per cent, shall have been deducted by the officers of such company or corporation ; and receipts derived from advertisements on which a duty shall have been assessed and paid. Also, the sum of six hundred dollars, except in those cases where the whole or any part of said six hundred dollars shall have been deducted from the salaries or pay of officers or persons in the service or employment of the United States. The amount actually paid for rent of any dwelling-house or estate which is the residence of the person assessed ; and The amount paid by any farmer or planter for hired labor and necessary repairs upon his farm or plantation, including the sub- sistence of the laborers. Whenever the total income of any person exceeds ten thousand dollars, and deductions are made therefrom, upon the ground that a portion of such income has been subject to a three per cent, duty upon dividends or interest paid by companies, corporations, or asso- ciations, as before enumerated, such person will be subject to a tax of two per cent, additional upon so much of his income as may have been previously subjected to a duty of three per cent, by the officers of the companies, corporations, or associations before named. Guardians and trustees, whether such trustees are so by virtue of their office as executors, administrators, or other fiduciary capacity, are required to make return of the income belonging to minors or other persons which may be held in trust, as aforesaid ; and the in- come tax will be assessed upon the amount returned, after deducting such sums as are exempted from the income tax, as aforesaid : Pro- vided^ That the exemption of six hundred dollars, under Section 90, of the Excise LaAV, shall not be allowed on account of any minor or other beneficiary of a trust, except upon the statement of the guardian or trustee, made under oath, that the minor or beneficiary has no other income from which the said amount of six hundred dollars may be exempted and deducted. Whenever persons liable to assessment of income tax shall neglect or refuse to make the lists required by law, or when the lists made and tendered by such persons shall not be accepted by the Assessor or Assistant Assessor as just and proper, it shall be the duty of such Assessor or Assistant Assessor to make lists for such persons accord- ing to the best information he can obtain. Persons so assessed may make oath or affirmation as to the amount of income and deductions therefrom agreeably to Section 93. 300 EEGL-LATIOIsS OF TUE COMMISSIOXEK. Persons receiving rent may deduct therefrom the amount paid for necessary repairs, insurance, and interest on incumbrances upon such rented projoerty. The cost of new structures, or imjirovements to buildings, shall not be deducted from income. The tax must be levied upon all dividends declared prior to Sep- tember 1, 1862, and upon six hundred dollars of all salaries of officers, or payments to persons in the civil, military, naval, or other service of the United States, for services rendered prior to said date, as such dividends and proportion of salaries were not subject to deduction or assessment. Interest received from or due by trust companies, savings uistitu- tions, insurance and railroad companies, corporations, or associations, prior to the same date, must also be taxed. Profits or dividends derived from stock, shares, or property In gas, bridge, express, telegraph, steamboat, ferry-boat, or manufacturing companies or corporations, or from the business usually done by such companies or corpoi*ations, are subject to income tax. Interest paid by any person on incumbrances upon the dwelling- house or estate on which he resides, may be deducted from income ; also his payments for necessary repaii'S. Farm produce, which the producer has on hand on the 31st day of December, 1862, must be appraised at its market value on that day. The income tax shall be included in the annual list, and appeals and other proceedings held as pro\'ided by law. Joseph J. Lewis, Commissioner of Internal Revenue. Form of affidavit to he taken and subscribed before the Assessor or Assistant Assessor. State of County of ss. : , being sworn (or affirmed) according to law, says that he (or she) (as guardian or trustee of ) was not possessed of, or entitled in any way to, an income to the amount of six hundred dollars in value, from any or all sources Vvhatever, during the year 1862, liable to be assessed according to the pro-visions of the laws of the United States, as he (or she) solemnly and verily believes. Sworn (or affirmed) and subscribed this day of A.D. 1863, before me, the subscriber, Assistant Assessor for Division of said District. EEGULATIOKS OF TJIE Cu^nilSSIOIS'EK. 301 State of County of ss. : , l)cin!x sworn (or afrii-med) according to law, says that he (or she) has been assessed for the year A.D. 1862, for an income duty in the county (or city, or town, as the case may be) of in the State of and for the full amount of his (or her) income under authority of the United States, and by reason thereof is entitled to be exempt from any fui'ther income duty for said year, as he (or she) verily believes. Sworn (or affirmed) and subscribed this day of A.D. 1863, before me, the subscriber, Assistant Assessor for Division of said District. State of County of ss. : being sworn (or affirmed) according to law, says that the annexed statement contains a full and correct account of his (or her) annual income for the year A.D. 1862, which he (or she) has received, or to which he (or she) is in any manner entitled (as trustee or guardian, as the case may be, of ), and that he (or she) (as trustee or guardian as aforesaid) has not received, and is not entitled to receive, from any or all sources of income together, any other for the said year besides what is set forth in said state- ment. Sworn (or affirmed) and subscribed this day of A.D. 1863, before the Assistant Assessor of Division of said District. (24.) mCOME TAX FOR 1862. [Additional to Blank Form No. 24, p. 168, ante.'] The Income Tax is imposed upon a certain proportion of the in- come of these two classes, viz. : 1st. Every person residing in the United States ; and every citizen residing abroad who is in .the employment of the Government of the United States. 802 KEGULATIOIsS OF TUE COMMISSIONEE. 2d. Every citizen of the United States residing abroad, and not in the employment of the Government of the United States. Every person in ihe Jirst class will be taxed at the rate of three per cent, when his or her annual gains, profits, or income exceed $600, and do not exceed $10,000. Every person in the Jirst class will be taxed at the rate of Jive per cent, when the annual gains, profits, or income exceed $10,000, after the following deductions are made from the gross amounts returned (as per table, page 2) ; p. 303 of this work, viz. : 1st. The $600 allowed by law. 2d. Other national. State, and local taxes assessed for 1862, and paid. 3d. Rent actually paid for the dwelling-house or estate occupied as the residence of the person assessed. 4th. Necessary repairs to property yielding the income ; or in- surance tb'^reon ; or pay for hired laborers, and their subsistence, employed in conducting his business ; or interest on incumbrances upon the property ; or all, as the case may be. Every person in the second class will be taxed at the rate of Jive per cent , whatever may be his or her annual gains, profits, or in- come from property, securities, and stocks owned in the United States, without other deductions than numbers 2 and 4 above stated. Whenever the taxable income of a resident in the United States, ascertained as above, exceeds $10,000, and upon a portion of said amount three per cent, has been w^ithheld by the officers of com- panies, corporations, and associations, from interest or dividends therein due him, such income will be subject to a tax of tv^o per cent, additional iipon so much thereof as may have been previously subjected to a duty of three per cent, by the officers of the com- panies, corporations, or associations aforesaid. But in no case, whether a person is subject to a tax of three or five per cent., is a higher rate of tax than Ij per cent, to be collected from that portion of income derived from interest upon notes, bonds, or other securities of the United States. Where a husband and wife live together, and their taxable income is in excess of $600, they will be entitled to but one deduction of $600, that being the average fixed by law as an estimated commuta- tion for the expense of maintaining a family. Where they live apart, by divorce or imder contract of separation, they wiU be taxed separately, and be each entitled to a deduction of $600. On the following pages wiU be found detailed statements to assist hi making out returns. REGULATIONS OF THE COMMISSIONER. 303 Detailed Statement of Sources of Income and the Amo^mt derived from each, during the Year 1862. GROSS AjMOUNTS MUST BE STATED. Income of a resident in tlie United States from profits on any trade, business, or vocation, or any interest therein, wlicr- ever carried on From rents, or the use of real estate let From interest on notes, bonds, mortgages, or other personal securities, not those of the United States From interest on notes, bonds, or other securities of the United States From interest or dividends on any bonds or other evidences of indebtedness of any railroad company or corporation From interest or dividends on stock, capital, or deposits in any bank, trust company, or savings institution, insurance or railroad company or corporation From interest on bonds or dividends on stock, sliares, or prop- erty in gas, bridge, canal, turnpike, express, telegraph, steamboat, ferry-boat, or manufacturing company or cor- poration, or from the business usually done thereby From property, securities, or stocks ow-ned in the United States by a citizen thereof residing abroad, not in the em- ployment of the Governnient of the United States From salary other than as an officer or employee of the United States From salary as an officer or employee of the United States. . . From farms or plantations, including all products and profits From advertisements The guardian, trustee, executor, or administrator of the prop- erty or estate of ■ From all sources not herein enumerated Total AMOUNTS. 304 EEGULATIONS OF THE COMMISSIOXEK. Detailed Statement of Deductions AutJiorized to he Made. 1. Expenses necessarily incurred and paid in carrying on any trade, business, or vocation, such as rent of store, clerk hire, insurance, fuel, freight, etc 2. Exempted by law (except in the case of a citizen of tlie United States residing abroad), $600 3. Amount actually paid for rent of the dwelling-house or estate occupied as a residence 4. Other national, State, and local taxes assessed and paid for the year 1862, and not elsewhere included 5. Amount actually paid by a property owner for necessary re- pairs, insurance, and interest on incumbrances upon his property 6. Income from interest on bonds, or other evidences of indebt- edness, of any railroad company or corporation, from which three per cent, thereon was withheld by the officers there- of, between September 1st and December 31st, 1862, in- clusive 7. Income from interest or dividends on stock, capital, or de- posits in any bank, trust company, or savings institution, insurance or railroad company, from which three per cent, thereon was v*rithheld by the oflicers thereof, between Sep- tember 1st and December 31st, 1802, inclusive 8. Amount paid Liy a farmer or planter for — (a.) Hired labor, including the subsistence of the laborers. . (6.) For necessary repairs upon his farm or plantation (c.) For insurance, and interest on incumbrances upon his farm or plantation 9. Salaiies of officers, or payments to persons in the civil, mili- tary, naval, or other service of the United States, in ex- cess of $600 10. Income from advertisements, on which three per cent, was paid, from September 1st to December 31st, 1862, inclusive. Total REGULATIONS OF THE COMMISSIOI^ER. 305 Ajyril, 186 3. RULES AND REGULATIONS Under Sectiox 109, IN REGARD TO THE REMOVAL OF PROPRIETARY ARTICLES FOR EXPORTATION. Medicines, prep.ivations, compositions, perfumery, and cosmetics, mentioned in Section 109 of the Excise Law, may, when intended for exportation, be manufactured and sold, or removed from the place of manufacture, without having stamps affixed thereto, and without being charged with duty, upon compliance with the follow- ing regulations, viz. : 1. The person or persons intending to export such articles shall, before the removal, apply to the Collector or Deputy Collector of the District in which the manufactory is situated, for permission to remove the same, and shall file with such application an invoice of the articles to be removed. This application and invoice shall be made and sworn to by the manufacturer or maker, and by the person intending to export the same, if such person be not the manufac- turer. 2. A bond must be given, with good and sufficient sureties, in a sima double the amount of stamp duties that would have been re- quired for the articles described in the invoice, to be executed by the manufacturer or maker of the articles aforesaid intended for ex- portation, and to be delivered to the Collector of the District in which the articles are made or prepared. When the bond is ap- proved by the Collector, he will grant a permit for the removal 8. The bond will be canceled whenever the manufacturer or maker shall furnish the Collector of Internal Revenue with the following described evidence, viz. : First. The certificate of the Collector, or other competent officer, of the Customs that the articles named in the invoice and bond have been exported ; Avhich certificate shall particularly describe the ai-ti- cles by their marks or otherwise, and shall set forth their quality and quantity, the date of shipment, name of vessel, the port to which they were exported, and the name of the exporter. Second. The affidavit of the exporter, setting forth that the arti- cles named in the certificate of the Collector of Customs are the identical articles which were named in the invoice and bond given to the Collector of Internal Revenue, that the said goods have been exported at the time and in the manner stated by the custom-house 20 S06 REGULATIONS OF THE COilMISSIONEE. officer, and that the j^erson making the affidavit is the exporter. If the exporter be not the manufacturer, then the manufacturer will be required to make affidavit as aforesaid. The affidavit must be executed before a notary public or officer having a seal ; or if executed before a justice of the peace, there must be a certificate from a proper officer that such justice is duly author- ized to administer such oaths. Feh-uary^ 1863. INSTRUCTIONS TO ASSESSORS AND ASSISTANT ASSESSORS CONCERNING THE PREP- ARATION AND TRANSfflSSION OF THE ALPHABETICAL LIST AND MONTHLY ABSTRACT. In order to insure uniformity and accuracy in the returns of as- sessments, and to facilitate the auditing of the same in the Office of Internal Revenue, the following instructions are issued : 1. A Schedule of all articles and occupations subject to taxation under the Excise Law, arranged alphabetically in classes, and each article numbered, has been printed on the first page of each Assess- ment Book. This Schedule is an exact transcript or compendium of the headings in the Monthly Abstract, and has been prepared to fiicilitate accurate descrijjtions and entries in the Assessment Book. 2. A new Assessment Book has been printed, with separate col- umns and headings for the name, class, and number of each article or occupation, and in making entries in this book each article or occujDation must be designated precisely as it is in the Schedule. If, for example, the article to be entered is leather, it should be copied from the Schedule thus : Leather, manufacture of, A, 42. Or, again : Apothecaries, B, 1, etc. In each case the letter and number must be placed under the proper heading. 3. A new Alphabetical List has been printed, containing columns for the name, class, and number of each article or occupation, similar to the same in the Assessment Book ; and in preparing the Alpha- betical List from the Assessment Book, great care must be taken to copy each entry in full in its proper colunm and under its appropri- ate heading. 4. The assessment of each Division must be entered by itself on the Alphabetical List, one division following another in regular order from first to last ; each division being properly numbered in the head-line at the top of the page. The various blank spaces should be properly filled up ; then add \v^ the *' amount of tax" of each class EEGULATI0X3 OF THE COiOIISSIONER, 807 on every page, carry the footings forward from page to page to the close of each division, and finally recapitulate the amounts hy divi- sions on the last page of the list, thus presenting the total amount of assessments of each class, and also the grand total. The list must then be carefully examined and compared with the copy furnished to the Collector, the various sheets must be arranged in their order, fastened together, and accurately paged, and the Collector's ac- knowledgment of the receipt of the list as a whole should be written at the end. 5. In preparing the Monthly Abstract for the Office of Internal Revenue, the assessments in each division must be entered opposite the figure in the margin of the Abstract indicating the number of the division. The total of each class must be recapitulated at the end by divisions, and added up so as to show the grand total ; and these must correspond with the totals in the Alphabetical List. Each column of figures in the Abstract must also be added up, and the eura set down at the foot of the column. 6. When the Alphabetical List and Monthly Abstract are thus prepared, they must be securely inclosed in the same package and transmitted to the Commissioner of Internal Revenue as soon as possible after the close of each month. February^ 1863. INSTRUCTIONS TO COLLECTOES CONCERNING THE PREPARATION AND TRANSmSSION TO THE COMMISSIONER OF INTERNAL REVENUE OF THE DETAILED LIST AND MONTHLY ABSTRACT. In order to insure uniformity and accuracy in the returns of col- lections, and to facilitate the auditing of the same in the Office of Internal Revenue, the following instructions are issued : 1. A new Detailed List has been printed, containing separate col- umns and headings for the name, class, and number of each article or occupation subject to taxation, corresjionding precisely to the columns and headings in the Alphabetical List which Collectors re- ceive from Assessors. In preparing the Detailed List from the Alphabetical List, great care must be taken to copy each entry in full in its proper column and under its appropriate heading, desig- nating each article or occupation by its name, class, and number. 2. The collections must, when practicable, be entered on the De- tailed List by divisions, one division following another in regulur SOS REGULATIONS OF THE COMMISSIONED, order from first to last, each division being properly numbered in the head-liue at the top of the page. The various blank spaces must be properly filled ; then add up the " amount of tax" of each class on every page, carry forward the footings from page to page to the close of each division, and finally recapitulate the amoimts by divi- sions on the last page of the list, thuB presenting the total amount of collections of each class, and also the grand total. The sheets of the list prepared for the Ofiice of Internal Revenue must be carefully arranged in their order, fastened together, and accurately j)aged. 3. In preparing the Monthly Abstract for the Ofiice of Internal Revenue, the collections in each division must be entered opj^osite the figure in the margin of the Abstract indicating the number of the division. The total of each class must be recapitulated on the last page by di^dsions, and added up so as to show the grand total ; and these must correspond with the totals in the Detailed List. Each column of figures in the Abstract must also be added up, and the sum set down at the foot of the column.. 4. When the Detailed List and Monthly Abstract are thus pre- pared, they must be securely inclosed in the same package and transmitted to the Commissioner of Internal Revenue as soon as possible after the close of each month. A2)ril2i, 1863. OFFICIAL CIRCULAR. TO ASSESSOES AND COLLECTOES OF INTEKNAL EEVENUE. The ordinary blank forms in use by Assessors and Collectors are supplied by this Ofiice. Officers of Internal Revenue are directed not to procure their blanks elsewhere, and are hereby notified that bills for the purchase of such blanks, incurred without the sanction of the Commissioner, will not be approved. The urgent necessity for the exercise of greater economy than has been practiced by many ofiicers, renders this notice requisite. Joseph J. Lewis, Commissioner. LETTER SECRETARY OF THE TREASURY, rEANSlVnTTING A COJIMUNICATION FEOM THE COMMISSIONER OF IN- TERNAL REVENUE, CONCERNING THE ORGANIZATION OF HIS OFFICE AND THE PRESENT CONDITION OF ITS BUSINESS. January 21, 1863. — ^Read, referred to the Committee on Finance, and ordered to be printed. Treasury Department, January 20, 1863. Sir : I have the honor to transmit herewith a communication from the Commissioner of Internal Revenue, concerning the organization of his office and the present condition of its business. I respectfully invite the attention of the Senate to its statements and suggestions. With great respect, S. P. Chase, Secretary of the Treasury. Hon. Hannibal Hasiuin, President of the Senate. Treasury Department, Office of Internal Revenue, ^ Jamcary 13, 1863. ) Sir : I have the honor to submit the following statement concern- ing the organization of this office and the present condition of its business. It is not in my power to furnish the facts contemplated by the thirty-third section of the Excise Law, nor will the facts therein required deserve consideration until one year of experience, at least, from the 1st of September, 1862. I entered upon my duties, as Commissioner of Internal Revenue, on the iTth day of July last; and although the organization of the office is now nearly accomphshed, the returns of Assessors and Col- lectors are not yet so general and complete in their character as to enable me to furnish statistics of importance as the basis of an esti- mate of the revenue to be derived from specific subjects of taxation. The States not in actual rebellion have been divided into collection 310 STATEMENT OF THE COMMISSIONER. districts corresponding in number, generally, to tbe Representativea to Avhich they will be severally entitled in the Thirty-eighth Con- gress. An Assessor and Collector have been appointed in each. The whole number of districts is one hundred and eighty-three, including two in Virginia not fiUed by appointment of Assessors and Col- lectors. The Collectors and Assessors have been required to malce returns of the number of Deputy Collectors and Assistant Assessors, and the residence of each. Collectors have also been required to state the anioimt of the penal sum of the bond given by each Deputy. The whole number of Deputy Collectors thus appointed is 898. The number of Assistant Assessors is 2,558 ; making an aggregate of Collectors, Deputy Collectors, Assessors, and Assistant Assessors, of 3,814. There are also sixty male clerks and eight female clei-ks, who have been apjsointed in the Treasury Department and assigned for duty in this office. The whole number of persons employed in assessing and collecting the revenue is, therefore, 3,882. The num- ber of Assessors and Collectors appointed does not correspond with the number of districts, as there are several vacancies existing. I have not the means at the j^resent time of estimating with con- fidence the amount of revenue which will be derived under the Ex- cise Law of July 1, 1862. During the last month I have caused a careful investigation to be instituted into the several sources of revenue, and an estimate to be made of the amount which may be derived from each source. According to this estimate, there will be received from aU sources, except stamp duties, during the current fiscal year, ending the 30th of June next, the sum of $61,777,799. I estimate that the receipts from stamp duties during the same period will amount to the sum of fifteen millions of dollars ; making an ag- gregate revenue of $76,777,799. This result has been reached by the most careful inquiry that could be instituted into the amount of the various kinds of manufactures, the revenue to be derived from each, and by a like careful inquiry into all the other sources of in- come. This estimate is less by about eight millions of dollars than the general estimate which I had the honor to submit to you early in the month of December last. I have only to say that in the more careful investigation which has recently been made, the revenue from each source has been estimated below, rather than above, what may reasonably be anticipated. It may be assumed, further, that without material changes in the business of the countiy, the revenue from the same sources, for the fiscal year 1863-64, will not be less than one hundred and fifty millions of dollars. Before proceeding to estimate the expenses of assessing and col- lecting the revenue, I desire to express the opinion that an increase STATEMENT OF THE COIilMISSIONER. 311 in the pay of Assessors is very important, if not absolutely neces- sary. In many of the cities and populous districts the services of competent persons have been secured and retained only by the as- surance that such a recommendation would be made to Congress. It is of importance to the Government that the Assessor should be a man of intelligence, of business capacity, and unfaltering integrity. The compensation provided by laAV is not adequate for the services of men who possess these qualifications. In many case's the expense of procuring a suitable office for the transaction of public business, and the proper furnishing of the same, has consumed the entire com- pensation which the Assessor is entitled to receive. It seems to me that an allowance by the day, or by the year, is preferable to com- pensation by commissions. If provision were made to a reasonable amount for office rent, an allowance of five dollars per day for the time employed, without regard to the nature of the service per- formed, might be an adequate compensation for Assessors in much the larger portion of the country. It would, however, I think, be necessary, if such should be the general rule, that the Secretary of the Treasury should be authorized to allow additional compensation to Assessors in portions of ftie country where the expenses of living are large, which compensation should not in any case amount to more than $3,500 per annum. It may be deemed expedient to provide that the salary of Assessors in districts which yield a revenue of $400,000, or less, shall be fixed at 11,500 per annum; and that in districts where the annual receipts exceed the sum of $400,000, the Assessor shall be entitled to receive one fifth of one per cent, on the excess over $400,000, in addition to his fixed salary ; provided, that in no case shall such commissions and salary exceed the sum of $3,500 per annum. In this connection it may be proper to suggest, also, that the Government should furnish to each Collector, and to each Assessor, a suitable safe for the pres- ervation of the books and moneys belonging to the Government. Assuming that some additional compensation will be allowed to Assessors, I have made the following estimate of the annual expenses of collecting the revenue, viz. : For expenses of assessing the taxes, the sura of $10,000 in each collection district, or a total of $1,830,000 ; for the collection of the taxes in each district, the sum of $8,000, or $1,464,000 in all ; for stationery, $70,000 ; for advertising by Assessors and Collectors, $30,000 ; for salaries of the Commissioner and clerks in the Office of Internal Revenue, $120,000 ; for blank books and ad- vertising, $10,000 ; for printing stamps, $85,000 ; for stamp agency at PhiladeljAia, $7,500. Total, $3,616,500. The only remaining item of expenditure is that of printing. Of this I make no estimate. These estimates of receipts and expenditures show that the cost 513 STATEMENT OF THE COMMISSIONER. of assessing and collecting the taxes under the present system will be 2yy„ per centum ; and I have the strongest confidence that in the States now acknoAvledging the authority of the Constitution the ex- penses can never exceed three per cent. "When the authority of the Government is re-established in the rebellious States, the expenses will be increased without a proportionate increase in receipts. The returns received show that the expenses of collecting taxes in the Territories are altogether disproportionate to the income; indeed, the income wiU barely meet the cost of collection. It may be deemed wise economy to limit the operation of the tax law to the States. This relief would encourage immigration, and ultimately increase the revenues of the country. When I entered upon the duties of the oifice, the subject Avhich first engaged my attention was the preparation of revenue stamps. By the provisions of the law, it was necessary that each stamp should indicate upon its face the nature of the paper or instrument to which it was to be applied. This requisition involved the preparation of a large number of engravings and dies which should be dissimilar in design or in appearance. As the time was hmited for so great an undertaking, and, in case an attempt Should be made to procure stamps of various designs, the risk of failure in some instances afc least would be great, it was thought advisable that the leading fea- ture in each should be the same. Upon consultation and with your approval, the head of Washington, after Stuart's painting, w^as adopted. Proposals, a copy of which is herewith transmitted, were issued on the 26th of July, 1862. On the 6th day of August the bids were opened, in the presence of the bidders, and the contract was awarded to Messrs. Butler & Carpenter, of Philadelphia, at the price of thirteen cents per thousand, deliverable in Philadel})hia, or thirteen and a half cents per thousand, deliverable in Washington — their bid being much more advantageous to the Government than any other. It is but simple justice to say that the contractors have displayed great energy and a good degree of taste in the prosecution of the work and the preparation of the engravings. Had the law been so framed originally that a stamp of a given denomination could have been used for its value upon any instrument, without regard to its kind, the work of preparing the stamps would have been much diminished, and the public would have been supplied at an earlier day. The supplemental act of the 25th day of December last per- mits the use of stamps Avithout regard to the nature of the instru- ment to which they are applied. It will, however, be advisable to retain the existing distinctive characteristics, inasmuch as persons en- gaged in particular pursuits, such as life or fire insurance, for example, will prefer stamps especially designed for their use. As the dies are STATEMENT OF THE COMMISSIONER. 313 engraved and plates are prepared, these stamps can now he furnished at less cost than Avould be incurred in the preparation of new stamps of a general cliaracter. Durhig the months of October, November, and a portion of De- cember last, the supply of stamps, both in amount and kind, was in- adequate, and the office was unable to meet the demand made upon it. Consequently, many orders remained unanswered, in whole or in part, for a long period of time. In some cases complaints were made, but I am not aware that any neglect could justly have been attributable, under the circumstances that existed, either to the contractors or to this office. At the present time the supply of stamps of every kind is equal to any probable demand that can be made. The arrange- ments of the office are such that stamps will be forwarded from Philadelphia within three days after the receipt of the orders. The system of checks and guards adopted is such as justifies the belief that losses to the Government can not occur, either in connection with the receipt of moneys or the distribution of stamps. Numerous applications have been made for the establishment of stamp agencies in different portions of the country. These applica- tions have been uniformly declined, not only in obedience to the plain provisions of the law, but also from a firm conviction that it would be unwise in the Government to encourage the establishment of such agencies. The law authorizes the allowance of a commission to those who purchase stamps in sums of not less than fifty dollars. Under this authority the following commissions are allowed : On purchases of $50 or more, 2 per centum. On purchases of 8100 or more, 3 per centum. On purchases of $500 or more, 4 per centum. On purchases of $1,000 or more, 5 per centum. It is believed that these rates will so enhst private enterprise that stamps will be furnished for sale in every section of the country. If, however, the commission now allowed by law should prove inade- quate to secure this result, it would be wiser to increase the com- mission than to appoint agents for the sale of stamps. In the latter case, the number of agents must be very large, stamps must be de- livered on credit, and even if bonds, with sureties, were given for ultimate payment, the losses would be large, and the probable loss of interest would not be less than two per cent, on the aggregate sales. Under the present arrangement, stamps are not dehvered in any case except upon the receipt of the money. At the close of business each day the Government is able to avail itself of such sums as have been received, while, if stamps were deposited in small amounts and with a large number of persons in different sections of the country, no reliance could be placed upon the receipts from this source of 314: STATEMENT OF THE COMMISSIOXEK. revenue. It is also not to be overlooked that by the present plan our system of accounts, in connection with the sale of stamps, is very simple and safe ; but should depositories be established over the whole country, the business of this office would be largely increased and comphcated. If agents are appointed, the number should be limited to one in each State of those most distant from the seat of Govern- ment. The stamps should be sold upon the terms adopted for the regulation of sales at the Office of Internal Revenue, and the com- pensation to the agent should be paid from the appropriations for the support of this office. I suggest, as an important alteration needed in the stamp act, that whenever an instrument requiring a stamp is executed in a foreign country, the stamp may be affixed and canceled by any party within the United States intrusted with the custody of such instrument. It may be expedient to so alter the law that the stamps required upon bonds secured by mortgage shall correspond in amoimt to the stamps required upon promissory notes. In the administration of the duties of this office I have felt the necessity of a solicitor or legal adviser. In addition to the labor of organizing a system which should at once embrace the assessment and collection of taxes, a proper accountabiUty upon the part of Assessors and Collectors, and the administration of the central office, I have been under the necessity constantly of interpreting and explaining the law. The decisions have been very numerous, and the questions submitted should have received the indi\ddual attention and best judgment of a skillful and experienced lawyer. The necessity for the services of such a person will not be less hereafter. From the nature of things, con- troversies wiU arise between parties assessed and the Government, and in aU such cases instructions and advice of a legal character should be given to Assessors and Collectors. It is also to be antici- pated that in numerous cases taxes will be paid under protest ; suits will be commenced against Collectors, and some provision should be made for ftirnishing these officers with legal advice and assistance. It will likewise be necessary for Collectors to institute legal proceed- ings against delinquents under, and violators of, the law. Thus far the law has not only not been resisted, but its officers have been ac- cepted and welcomed, and the experience of the country justifies the statement that the measure, in plan and in detail, was framed with a high degree of wisdom. In many trifling particulars the law will require amendment, but in this communication I desire to call attention to those defects only which I deem most important in character. It became necessary very early to establish a rule or test by which to decide, in a given case, whether a particular article or product was STATEMENT OF THE COMMISSIONER. 315 or was not a manufacture under the laAV, and consequently subject to or exempt from taxation. As the law itself was framed without di- rect reference to manufactures and the sale of manufactured goods, I saw no way open for the satisfactory settlement of such questions except to appeal to the usages of business men. Hence I have de- cided that any article made by hand or machinery, and known to commerce as an article of traffic, and not exempt under the law, must be regarded as a manufocture, and subject to taxation as such. It was, of course, well understood by Congress that many manufactures which are complete in themselves, and articles well known to com- merce, are yet the materials out of which other manufactures are produced. It must also have been understood by Congress that, under any possible construction of the law, the same articles or ma- terials would be taxed two or more times in difterent manufactures. By the express provisions of the law, raw cotton was subject to a tax of half a cent per pound, and cotton goods manufoctured were subject generally to a tax of three per cent, ad valorem. Leather is subject to a specific tax, and all manufactures of leather are also subject to a three per cent, ad valorem tax. By the construction which I have been called necessarily to give to the law, some articles are taxed three, and even four times. In most cases, the several taxes are levied upon articles which are consumed chiefly or altogether within the limits of the United States; and if the tax be uniform upon all producers and manufacturers, the only effect is to increase the cost of the articles to the consumer. I am not aware that the tax will be so great in any case as to materially diminish consumption. It is not, however, to be ovei'looked that this system of taxation tends to aggregate busi- ness in the hands of men who are able to carry on the processes of manufacturing an article in all its stages. It would be manifestly unjust to allow an individual to manufacture leather, and from the leather to manufacture shoes, paying duty only on the last product. The law provides that whenever a manufacture is removed for con- sumption, the manufacturer is liable to pay the tax on the article so removed. Under this provision of law I should feel bound to hold that a manufacturer of leather and of shoes would be liable to tax- ation upon the leather whenever it Tvas removed for consumption or manufacture. The legality of such a ruling is not free from doubt, and I therefore respectfully suggest such an alteration of the law as to provide that whenever a manufacturer shall use, or shall remove for consumption or use, any articles, goods, wares, or merchandise, which, if removed for sale, would be liable to taxation as manufac- tures, he shall be assessed upon the salable value of the articles, goods, wares, or merchandise so used, or so removed for consumption or use. In the absence of legislation upon this point, and of authority under 51G STATEMENT OF THE CO^MMISSIONEB. the law for the ruling just indicated, it would be impossible that the existing divisions and subdivisions of labor in the mechanical and manufacturing pursuits should longer continue. A change in this particular v/ould not only be disastrous to a large number of mechanics and manufacturers, but would essentially and perniciously affect the prosperity of the country. The uncertainty existing in the public mind upon this point has already affected business imfavorably, and if suffered longer to exist, will be Ukely to produce formidable 02:>po- sition to the whole revenue system. I can not, therefore, too strongly urge the importance of legislation upon this subject. There are a limited number of articles which are plainly manufiic- tures, but which, as manufactures, are but slightly increased in value over the value of the material used. I would therefore respectfully suggest, that whenever the value of a manufactured article does not exceed the value of the material of which it is composed by more than five per cent, of the value of such material, the manufacturer should be exempt from taxation. It so often happens in cities and large towns that persons in busi- ness remove from one place to another, that I feel compelled to sug- gest respectfully such an alteration of the law as will allow a licensee to enjoy a license, granted for a particular business in a specified place, at any other place to which he may remove. The law itself does not furnish a rule or test of universal applica- tion by Avhich a wholesale dealer can be distinguished fi-om a retail dealer. I respectfully suggest, in addition to the tests already pro- vided, that no person whose sales are less than twenty thousand dol- lars per annum shall be regarded as a wholesale dealer. It may also be expedient to divide wholesale dealers in two or more classes, as licensees, according to the annual amount of business. It has happened in many cases that illegal assessments have been made, and in some instances the money so assessed has been paid to Collectors and deposited in the Treasury. Other similar instances will arise. It seems to me that authority should be given, either to the Secretary of the Treasury or to the Commissioner of Internal Revenue, to refund the money when so paid, or to make proper allow- ances to Collectors, when lists containing such assessments have been returned and the Collectors have been charged with the whole amount thereof. The experience of the Office has suggested many modifications of the law which promise to be beneficial to the Government or con- venient to the public, but their importance is not such as justify even an enumeration. Information on these several topics can be presented more satisfactoi-ily in an informal manner, either to yourself or to the Committee of Ways and Means, as may seem to you expedient. STATEMENT OF THE C0MMI8SI0NEE. 317 I desire in this, my first communication upon the general affairs of this Office, to signify my sense of personal oLhgation to you for the generous confidence with which you have honored and aided me in tlie discharge of my duties. I am, with the highest respect, your obedient servant, Geo. S. Boutwell, Commissioner of Internal Mevenue. Hon. S. P. Chase, Secretary of the Treasury. ANALYTICAL INDEX. A. Absent persons notified to present list to Assessor witliin ten days. . Acknowledgment of an instrument, certiticate of, stamp duty Act to impose additional duty on sugars produced from tEe sugar-cane iu the United States, July 15, 18G2 To prescribe an oath of office, July 2, 1862 To amend, approved Dec. 25, 1862 To amend, approved March 3, 1863 Account of goods, etc., distrained by Deputy Collector (Form 8). . . Accounts to be kept at the Treasury for each State, Territory, and Collection District Adhesive stamps. Commissioner to furnish Collectors with See "Stamps." Administrator to pay tax in district where deceased resided Bonds of (Decision No. 105) _ Advertisements inserted in newspapers, magazines, reviews, or any other publication, on gross receipts for Quarterly return of receipts for (blank forms No. 7) Form of demand for tax on All receipts for, to the amount of SI ,000 By papers whose circulation does not exceed 2 000 copies, Affidavit of party desiring cancellation of bond given for export, form of Of bond given for re-distillation, etc., form of Affirmations, who may administer without fees Agents, insurance; see "Insurance Agents," To purchase or sell goods, for license To seek orders for goods at wholesale, for license For ship-owners- for license For real estate, for license Of manufacturers of agricultural implements do not require additional license Claim, for license Claim, in reference to (Decision No. 45) For procuring patents, for License Of manufacturers, relating to (Decision No. 40) Aggregate list of taxes assessed and returned to Collector (-Blank Form No. 23.}) Agreements, for every sheet or piece of paper upon which written, stamp duty For the hire, use. or rent of any land, tenement, or portion thereof, if for a period not exceeding three years, stamp duty Exceeding three years, stamp duty Alcohol made from materials on which duty h;us been paid, not re- garded as a manufacture From whisky distilled and removed from the place of manufac- ture prior to iiept. 1, 1862 (Decision No. 17) May be sold under apothecaries' license Ale, per barrel of not more than 31 gallons, duty on (Amended) Duty on, from March 3, 1863, until April 1, 1864, per barrel of, containing not more than 31 gallons Fractional parts of a barrel to pay proportionately Fractional parts may be thirds and sixths Brewed prior to Sept. 1, 18U2 Tax. Page 116 exempt $0 50 per ct exempt exempt, 50 00 50 00 50 00 50 00 10 00 10 00 06 50 1 00 3 per ct. 1 00 60 exempt 101 102 104 204 HI 274 69 168 183 70 70 210 211 102 45 45 45 47 48 237 48 234 167 81 85 85 ANALYTICAL I^'DEX. Ale, brewer of, to make returns on the first day of each, month See " Brewer." Allowance; see "Drawback." Made to manufacturer for expenses of sale (Decision No. 69) . . . Ambrotypes, any person who makes, regarded as a Photographer. . . Amendment, an act approved Dec. 25, 18(J2 To Section 95, passed July 16, 18G2 Act March 3, 1863, to take effect from and after its pas,sage An act approved March 8, 1863 Joint resolution to amend Section 77, approved July 17, 1862 . . Animal oils, not exempted nor provided for elsewhere, per gallon. . . Annual list, instructions relating to ; Series I., No. 5 Anodynes, on each inclosure of, the retail iirice of which does not ex ceed 25 cents, stamp duty Exceeding 25 cents and not exceeding 50 cents Exceeding 50 cents and not exceeding 75 cents Exceeding 75 cents and not exceeding one dollar Exceeding $1, for each and every 50 cents, or fractional part thereof over and above $1, an additional stamp duty of , Apothecaries, who regarded as such, for license Wholesale and retail dealers, having license therefor, do not re quire license as Whose annual gross receipts or sales shall not exceed $1,000, not required to take out license Do not require license, as retail dealers in liquors, for selling alcohol ' Appeals not allowed from lists made by Assessors in cases of false and fraudulent statement From Assistant Assessors' proceedings, time and place for deter- mining ' Notitication of To be in writing, and what to specify Question to be determined on Of Assistant Assessor to the Commissioner In reference to hearing, by Assessors (Decision No. 32) Application for license, distilling For license, to whom made, contents of, etc For license, to be returned certified, to whom For license, form of For license, instructions of Commissioner in regard to For arrears of pay, stamp duty For bounties, stamp duty For pensions, stamp duty Appraisements of value or damage on every sheet, stamp duty Appropriation -for refunding taxes wrongfidly paid For payment of salaries, procuring dies, etc Architects, for eacli license And civil engineers ; who regarded as such Not to include a practical carpenter Articles not to be regarded as manufactures , Used in manufacture of proprietary articles, when exempt Assessments, how made And collections of taxes, liability previous to March 3, 1863 (De cision No. 82) In reference to erroneous (Decision No. 90) Books, Series 1. , No. 4 .■ ■ • " Assessment of aimual taxes under Section 11, Instructions, Series I. No. 5 Assessors, for each district, how appointed Shall be resident within the same To divide his district, and appoint resident Assistants Oath of each, and of Assistant Assessors Certificate of oath of, to be delivered to Collector Forfeiture of, for acting without having taken oath When and how to make assessments ._ Duty of, when persons fail to make a written list $0 0^ Pase llU 0] 02 03 01 02 10 00 none, none, none. 05 10 CO 109 14 14 14 14 125 229 29 39 40 166 134 116 116 116 81 27 94 105 105 106 59 127 10 257 261 137 146 8 8 8 8 9 9 IG lio ANALYTICAL INDEX. 321 Assessors, to make lists, when persons refuse or neglect To advertise in newspaper, and by posters, about lists 'J'o subjuit the lists to inspection To determine appeals williin fifteen daj's after notice Question to be determined by, on appeals To re-examine and equalize valuations To give live days' previous notice of an increase of valuation or enumeration To make lists of persons liable to taxation, and sums payable. . To make separate lists of non-residents To send lists to Collectors within ten days after hearing appeals forfeit for default Commissioner may exonerate from forfeitures for default Compensation of (amended) Stationery and blank books to be allowed In Oregon, California, and the Territories Compensation of, where district embraces more than a singL "Congressional district Report to the Commissioner in cases of aggrieved parties In States where direct tax has not been assumed Right to examine brewers' books, and require returns Compensation of, in lieu of the pay allowed Salary, per-ccntage, office rent, clerks, postage, stationery, etc. Amounts corruptly approved by, deducted from his pay In reference to hearing appeals by (Decision No. 32) Of California, Oregon, etc., how paid Instructions to (Series I., No. 4) Monthly abstract (Series I., No. 4) Alphabetical list (Series I., No. 4) Clerk, monthly account of, blank forms Notice of appointment, form Instructions to, concerning the preparation and transmission of the alphabetical list and abstract Assessors, Assistant, to be appointed for each district, residents therein. Dutj' in case of false lists, etc To notify absent persons To make lists of goods, etc., for non-residents Duty relative to lists of property owned in other districts To make two general lists Compensation of. To take from distillers' and brewers' monthly abstract of entries. Right to examine the books To certify and return applications for licenses To receive monthly lists from manufacturers To assess duties in case of non-compliance To increase the returns of gas, if understated To receive monthly returns of auctioneers, and to assess To receive monthly list of slaughtered animals To receive monthly list.of railroads, steamboats, ferry-boats, and bridge keepers To receive quarterly returns of advertisements To estimate the duties in case of neglect or refusal To assess the amount of income in case of neglect and refusal. . . May perform any duties imposed upon As.sessors Allowed for postage on official business actually paid Account of, how made out and paid Blank form of monthly account Appeal of, to the Commissioner Concerning the manner of calculating tax on salaries of (instrirc- tions, March, 1 863} In reference to the accounts of (Regulation, March 19, 1863) Assessor's judgment under Section 70, Form No. 10) Assignments of leases, mortgages, or policies of insurance, same stamp duty as on original instrument Ordinary, as of bond without guarantee Patent right " exempt. 0-; Pace 11 14 14 14 14 14 ]-24 124 lyi r,'>-i i-v> U'jO 18:! lUO o06 8 11 11 12 13 It) •60 o'J. 40 4'> 54 60. u2 61 6.1 104 12-3 12.-> 1-4 4. J 2'JI 2'Ji 21 ANALYTICAL LNDEX. Aasociation of persons, to make lists or returns To apply for licenses Attorney, does not require additional license for real estate Auctioneers, not to sell at private sale by virtue of his license May sell for a licensed trader on his premises Shall pay for each license Who shall be deemed such To make monthly returns of gross amount of sales To pay to the Collector duty thereon 1-10 of Not authorized to sell property in another district Mcmthly return by (Blank Form No. 6) In regard to (Decision No. 27) Auction sales, demand for tax on, blank form of Awnings, made of cotton, flax, or hemp, or part of either, or other material The sewing of, when exempt B. Bags, made of cotton, flax, or hemp, or part of either, or other ma terial The sewing of, when exempt Band iron, see "iron." Bankers, to pay for each license Who shall be deemed such And brokers, in reference to (Decision No. 13) .Banks, on dividends and additions to surplus May deduct the amount of tax from all payments To make returns to the Commissioner within thirty days after declaring dividends, and statements as often as every six months Bank check, for any sum exceeding $20, at sight or on demand, stamp duty Not declaring dividends every six months, to make returns Jan. 1, and July 1 Return by, etc., of dividends (Blank Form No. 6) HBanks, trust companies, etc., concerning (Decision No. 14) Relative to drafts, and liability as brokers (Decision No. 43) Circulation and deposits, concerning tax on (Decision No. 93) . . . In reference to drafts drawn by, and bankers, and their liability as brokers (Decision No. 91) •Barks, hereafter built Bar iron, see "iron." Barytes, sulphate of, per 100 lbs Not subject to additional duty when mixed with oil, the duties upon the materials being previously paid •Beer, per barrel of thirty-one gallons, fractional parts proportionably, (amended) From March 3, 1863, to April 1, 1864, per barrel. Brewed prior to September 1 , 1862 ! Fractional parts of a barrel may be thirds and sixths See " brewers." Bend leather, and butt, per pound Bicarbonate of soda, and saleratus, per lb Billiard rooms, open to the public, for each table, license Tables, kept for use, duty Taxes on, to be levied, collected, and paid annually Interpreting Section 77, in relation to (Decision No. 21) Bills of exchange (inland) for the payment of any sum of money ex- ceeding $20 and not exceeding $100, otherwitie than at sight or demand, stamp duty of (amended, Sec. 6, p. 1 14)' Exceeding $100 and not exceeding $200 Exceeding $200 and not exceeding $350 Exceeding $350 and not exceeding $500 Exceeding $500 and not exceeding $750 Exceeding $750 and not exceeding $1,000 ; . . . ^20 00 1 per ct. yago 9 39 105 41 41 42 42 60 60 12(5 161 228 3 per ct. 3 per ct. 100 00 3 per ct. 120 162 221 236 263 262 2 per ct. 110 10 56 56 1 00 35 60 119 exempt. 119 119 ,001 58 05 55 5 00 46 10 00 02 no 225 05 «i 10 81 15 81 20 81 30 81 40 81 AXALYTICAL INDEX. 323 Bills of exchange exceeding SI, 000 and not exceeding Sl/iOO Exceeding $1,600 and not exceeding $2,500 Exceeding $2,o00 and not exceeding S5,000 For every S2,500, or part of S2,5()0, in excess of $5,000 Exceeding $20, otlierwise than at sight or on demand, upon every Slim of $200, or any fractional jiart thereof, if payable on de- mand, or at any time not exceeding 33 days, including the grace, from the date or sight Not less than 33 days, and not exceeding 63 days, including the grace, from the date or sight Time not less than 63 days, not exceeding 93 days, including the grace, from the date or sight Not leas than 93 days, and not exceeding four months from date, or sight and grace Not less tlian four months, and not exceeding six months from date, or sight and grace Exceeding six months from date, or sight and gi-ace> Bills of exchange (foreign) drawn in, but payable out of the United States, if drawn singly, or otherwise than in a set of three or more, same rates of duty as bills of exchange (inland) If drawn in sets of three or more; for every bill of 'each set, where the sum made payable shall not exceed S150, or the equivalent thereof in any foreign currency Above $150 and not above $2oO Tar. Pago su CO 1 00 1 50 1 00 Above S250 and not above $500 Above $500 and not above $1,000 Above $1,000 and not above $1,500 Above $1,500 and not above $2,250 Above $2,250 and not above $3,500 Above $3,500 and not above $5,000 Above $5,000 and not above $7,500 For every $2,500 or part thereof, in excess of $7,500 Acceptor to stamp before paying or accepting Bills of lading for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place (excepting the ports of British North America), stamp duty On steamboats, or other vessels to ports in British North America. For the removal of spirit Instructions in reference to Form of (Blank Form No. 33) Bill of sale, any vessel Qr ship, or any part thereof, when the con- sideration does not exceed $500, stamp duty Exceeding $500, and not exceeding $1,000, stamp duty For each and every additional amount of $1,000, or any frac- tional part thereof in excess of $1,000, stamp duty Form of, with schedule, from the Collector (No. 12) Bhiders' boards, paste-boards, etc., ad valorem duty Bitters, see "Anodynes," Schedule C. Bituminous substances, per gallon Blank forms of the Commissioner, schedule of Boards, not to be regarded as a manufacture Boats, canal, steam, sail, etc., hereafter built, ad valorem Boat building, and .ships, in reference to (Decision No. 22) Bolts, per ton Bond of Collector, sureties, and condition Remedy upon Collector's, for olficial acts of Deputies Of Deputy available to heirs, etc., of Collector Of applicant for permit to remove distilled spirits and refined coal oil To export spirits or coal oil (Blank Form No. 32) For permit, when may be canceled Of distiller (Blank Form No. 30) Auction sales of, on gross amount of sales Upon interest on, of railroads, duty Bonds, indemnifying any person bound" as surety for the payment ofj 03 82 05 82 10 82 15 82 20 82 30 82 50 82 70 82 1 00 82 3(1 82 77 10 82 exempt. 87 32 173 25 115 50 115 50 115 ^08 3 per ct. 57 10 55 i5t; GO 2 per cL. 110 226 2 00 lOLt 9 25 25 33 1(2 U 170 rVof 1. 60 3 per ct. 65 32J: ANALYTICAL INDEX. any sum of money, or for the due performance of the duties of any oiiice, and to account for money received by virtue thereof, stamp duty . . Bonds, of any description other than such as are required in legal pro- ceedings, not otherwise charged, stamp duty Upon any personal, for payment of money, on every sum of ^200, or fractional part thereof, stamp duty Secured by mortgage, but one stamp duty Upon interest on, of canal or turnpike company Of Commissioner of Internal Revenue Of cashier of internal duties Of manufacturer at bonded warehouse No. 2 For removal of manufactured tobacco Cancellation of, required for export To export tobacco, blank forms of Of Collector for stamps furnished, blank forms Of manufacturer of medicines, etc., in a bonded warehouse, blank forms Affidavit of party desiring cancellation of (Forms, ) Cancellation of, given for re-distillation and export Concerning coupons of, issued by or in aid of a railroad com- pany (Decision No. 80) Concerning administrators and executors (Decision No. 105) I'.one, manufactures of, wholly or in part, not otherwise provided for, ad valorem duty ]'..a;ncts, in reference to tax on (Decision No. 50) j.5ooks, not to be regarded as a manufacture Concerning vendors of maps, etc. (Decision No. 78) Bootmakers, to order as custom work, and not for sale generally, to amount of $1,000, exempt For any excess beyond Igl.OOO, ad valorem duty Bottles, containing medicines, whereof the maker claims to have some private formula or exclusive right, the retail price or value of which, contents included, does not exceed 25 cents, stamp duty Exceeds 25 cents, and does not exceed 50 cents, stamp duty Exceeds 50 cents, but does not exceed 75 cents, stamp duty Exceeds 75 cents, and does not exceed one dollar, stamp duty . . Exceeds one dollar, for each and every 50 cents or fractional part thereof over and above one dollar, additional stamp duty of. . Bounties, applications for, stamp duty Bowling alleys, for each alley, license Boxes, containing medicines, etc., see "Bottles." Brass, manufactures of, not otherwise provided for Boiled in rods or sheets, ad valorem duty ]5iead and breadstuffs not regarded as manufactures Brewers to keep record of quantities of grain (Amended) To render monthly accounts to the Collector To verify on oath or affirmation the entries, accounts, etc To pay duties at time of rendeiing the account Bemoval for storage, how authorized Original entries verified by oath (Amended) Entries made by other persons to be verified (Amended) l-'orfeiture for neglect or refusal to make true entry and report . . Shall pay ten per cent, in addition, when duties are not paid at time of rendering the account (Amended) Duties, a lien, distraint, etc To furnish abstract of entries to Assessors monthly, if required For each license for 500 barrels and over For less than 500 barrels Who deemed such under the act Not required to take license as wholesale or retail dealers in liquors To render account on first day of each month Brewers not required to keep or return record of grain, etc Relative to (Decision No. 57) Bricks, not regarded as a manufacture Tar. Pago $0 50 25 83 10 115 Uti 3 per ct. 117 123 124 127 130 131 186 188 189 210 211 256 50 274 3 per ct. 59 2By 59 255 109 1 per ct. 109 01 87 02 88 03 88 04 88 02 88 None. IM 5 00 46 3 per ct. 59 I per ct. J(l9 60 35 36 36 36 36 36 U8 I 38 I 39 50 noj 44 25 00| 44 1 44 1 108 jl20 1120 i242 1 GJ ANALYTICAL INDEX. 325 Bridges, toll, on gross amount of all receipts Monthly return of gross receipts (Blank Form No. t)) Bridge keeper, to make monthly statement Brigs, hereafter built, ad valorem duty Bristles, manufacture of, not otherwise provided for Brokers, auction sales by, of stocks, etc. , on gross amount of sales, 1-10 of Brokers, for each license Commercial, for each license Who regarded as such As to what constitutes (Decision No. 59) Land warrant ; who regarded such ; license Cattle, who considered such ; license What constitutes a cattle broker (Decision No. 47) Insurance ; see " Insurance Agents." And bankers, in reference to (Decision No. 13) Builders and contractors, who defined to be such Whose building contracts exceed ^2,500 per ann., for license. . Building stone, not regarded as a manufacture. . Bullion, in the manufiicture of silver-ware, not regarded as a manu- facture Contracts to purchase ; see " Coin." Burning fluid, not regarded as a manufiicture Butchers, to render monthly statement of animals slaughtered for sale, to Assistant Assessor To pay the duties to the Collector at the time of rendering the list Who sell butchers' meat at retail over $1,000 per ann., for license May sell other articles at retail under this license Who retail meat from cart or wagon, for each license Butter, not regarded as a miiaufacture c. Cabinet- ware, in regard to manufactures of (Decision No. 55) Calfskins, tanned, each American patent, ad valorem duty California, additional districts in Accounts of Assessors and Collectors in. how paid Calres, slaughtered for sale, under 18 months, per head Canal companies, upon interest on bonds, dividends To render returns to the Commissioner Boats built after March 3, 1863, ad valorem Concerning companies owning or possessing any (Decision No. 1)8) Cancellation of stamps, for fraudulently using without Commission to prescribe mode of Candles, of whatever material made, ad valorem Cards, playing, per pack of whatever number, when the price per pack does not exceed 18 cents, stamp duty Over 18 cents, not exceeding 25 cents, stamp duty Over 25 cents, not exceeding 30 cents, stamp duty Over 30 cents, not exceeding 36 cents, stamp duty Over 36 cents per pack, stamp duty Person offering any for sale after Sept. 30, 1863, deemed the man- ufacturer, and subject to duties, liabilities and penalties in re- gard to stamps Carpenter, practical, who labors on a building Carpets, the sewing of, when exempt from duty Carpets and curtains, in reference to the tax on (Decision No. 37) .... Carriages, etc., valued at $75 or over, including the harness, drawn by one horse Drawn by two horses, valued at $75, and not exceeding $200.. . . Exceeding in value $200, and not exceeding $600 Exceeding $600 in value Taxes upon, to be levied, collected, and paid annually Carriages, interpreting Sec. 77 in relation to (Decision No. 21) Cashier of Internal Duties, office of, duties, bond, etc Cassia, ground, and all imitations of, per lb Tax. Pago 3 per ct, 2 per ct. 3 per ct. 1 per ct. $50 00 50 00 25 00 10 00 25 00 10 00 64 165 64 110 69 60 45 45 45 243 45 47 221 106 106 60 60 60 241 061 58 5 per ct.! 58 I 8 131 05 ! 62 3 per ct.ill7 1117 2 per ct. 'no 26!) 116 116 !12''1 exempt. 10) 10'.) 1 00 Gl 2 00 1 01 5 OOJ (ii 10 00 62 110 225 1124 Oil 55 526 ANALYTICAL INDEX. Castile soap, valued not above 3J cents per lb Valued above 83 cents per lb Cast iron, used for permanent structures, per lb Castings, iron, exceeding 10 lbs. in weight for each casting not other- wise provided for, per ton In regard to (Decision No. 8) Used for permanent structures, Letter April 3, 18G3 Letter April 9, 1868 Cattle brokers, for each license AVho considered to be What constitutes (Decision No. 47) Horned, exceeding 18 months old, slaughtered for sale, per head (Amended) Under 18 months old, per head Slaughtered for one's own consumption iSlaughtered, each For one's consumption, not exceeding six Cavendish tobacco ; see ' ' Tobacco. ' ' Cement, whole or in part of glue, sold in liquid state, per gallon Certificate of stock in any incorporated company, stamp duty Of profits, or memorandum showing an interest in any incorpo- rated company not less than $10, and not exceeding S50. stamp duty Of profits, etc. , for a sum exceeding $50 Of damage, by port warden, marine surveyor, or person acting as such, stamp duty Of deposit in any bank or trust company, or with any banker person acting as such, if for a sum not exceeding $100, stamp duty Exceeding $100 Of any other description, stamp duty (Amended) Of any other description, in lieu of 10 cents stamp duty Of measurement or weight, on deposit notes, of record of defeds or of acknowledgment or proof thereof, stamp duty Stamp required upon every one that has, or may have, a legal value in any court (Decision No 75) By one State, city, county, or town officer upon another Charcoal not regarded as a manufacture Charter party— contract of agreement, letter, memorandum, etc., for the charter of any ship, vessel, or steamer, if the registered tonnage does not exceed 300 tons (Amended), stamp duty . Exceeding 300 tons, and not exceeding GOO tons (Amended), stamp duty Exceeding 6U0 tons, stamp duty Not exceeding 150 tons, stamp duty Exceeding 15U tons, but not exceeding 300 tons, stamp duty .... Exceeding 300 tons, and not exceeding 600 tons, stamp duty. . . . Exceeding 600 tons Checks drawn for the payment of money, exceeding ©20, at sight on demand, stamp duty Cheese, not regarded as a manufacture ^ . . . . Chocolate, prepared, per lb *..... Cigars, valued at not over $5 per 1,000, per 1,000 , Valued at over $5, and not over $10 per 1,000 Valued at over SIO, and not over S20 per 1,000 In reference to manufacturers of (Decision No. 48) In relation to, snuff, tobacco! etc. (Decision No. 76) Circulation and deposits, concerning taxes on (Decision No. 93) tJircular, official, to Assessors and Collectors Circuses, defined ; for each license Civil engineers, same as " Architects." Claim agents, defined ; for each license In leference to (Decision No. 45) CloCk movements, made te run one day, each (Amended) Made to run more than one day, each (Amended) And clocks sold, not cased, ad valorem Tax. Page $0 ,001 01 ,005 57 1 00 57 1 50 110 218 296 296 10 00 47 47 238 SO 62 05 62 exempt. 62 20 110 exempt. 110 25 57 25 83 exempt. 83 ■ 83 S3 83 114 UG 252 252 CO 8 00 5 00 84 10 00 84 1 00 116 3 00!116 5 OO'llG 10 00 116 02 01 1 60 2 00 2 50 50 00 10 00 05 10 per ct 81 60 55 56 56 56 238 254 263 3118 46 48 "56 56 110 ANALYTICAL INDEX. Clothing, in reference to manufacturers of (Decision No. 7) In reference to the manufacture of (Decision No. 36) Concerning custom-made (Decision No. 8:^) Cloths, before dyed, etc., or prepared in any other manner, ad valorem All fabrics of, on whicli tax has been paid before, to be assesscc only on increased value Dyed, etc., removed prior to Sept. 1, 1862, or imported, assessed only upon increased value Whenever dnty has been assessed and collected upon full value Commissioner to remit and refund the proportion assessed upon value before dyed, etc In reference to goods printed since August 31st upon clotlis man ufactured previous to September 1st (Decision No. 5) In regard to the assessment of, under Sec. 30, of Act March 3 1863 (Decision No. 85) Cloves, ground, and all imitations of, per lb. Coal, all mineral, except pea coal and dust coal, per ton Coal lands, lessee of, prior to April 1st, 1862, to pay the tax Coal mined, and delivered on contracts prior to July 1st, 1862, pur chasers to pay duties upon Coal oil, permit to remove for export or re-distillation Bond to be given, and oath , Amount of duties to exceed $300 Wheil bond may be canceled In reference to exportation of (Decision No. 16) Distillers of, to pay for each license Who regarded as such Subject to same provisions as distiller of spirits In reference to (Uouded Warehouse) (Decision No. 19) Illuminating oil, retiued, etc., per gallon : Proved to have been manufactured before Sept, 1st, 1862 Coal-oil distillers, in reference to (Bonded Warehouse) (Decision No. 19) In reference to distillate, permit to remove, etc. (Decision No. 20) Concerning, etc. (Decision No. 96) Coal tar, produced in the manufacture of gas Cocoa, prepared, per lb Coffee, ground, and preparations of which coffee forms a part, or for sale as a substitute for coffee, per lb Coin, contracts for the purchase or sale of gold or silver, or bullion, and for Ijaus of money or currency, after three days, to be in writing or printed, signed, and to have stamps equal to and in- terest at six per cent Loaned at par value, duty same as on other loans Contracts not made in accordance herewith void, etc Contracts made for the delivery of, regulations relating to, March 21st, 1863 Collection districts, the President to divide States into Limitation of number Collector for each district, nominated by the President, etc Shall be a resident within the district Bonds of, five sureties, conditions, etc May appoint deputies Kesponsible for acts and omissions of deputies May himself collect the whole taxes in his district To subscribe three receipts for lists from Assessor To advertise when and where taxes on annual lists are payable . . To demand payment personally within twenty days after neglect, on the annual lists, for taxes, and ten per cent, additional .... How notices may be served To collect by distraint and sale, if not paid within ten days after demand ; May seize and sell land in other districts To keep record of all sales of land To make an entry in cases of redemption To take property not owned, occupied, or superintended To transmit monthly statements of collections Tax. Page 217 231 per ct. oy 3 per ct. 59 per ct. 128 $ 01 03. 50 00 10 exempt 01 ,003 ^oflp.ct 259 55 54 54 108 33 33 34 34 222 "44 44 55 224 55 119 224 224 267 54 287 328 ANALYTICAL INDEX. Collector to pay over as required by the Commissioner To render final accounts to the Treasury Department Charged with amount of taxes receipted for Credited with certain amounts For failure to collect and pay over, proceedings Liability for extortion or oppression May enter breweries, distilleries, etc , in daytime In case of sickness of, upon whom duties devolve In case of death, resignation, or removal of, who to act Bond of, still in force To collect all duties and taxes imposed, and sums forfeited, by this act, and to prosecute for the same Compensation of (Amended) Shall grant licenses for distilling ilay grant permit to send or ship distilled spirits after inspection Written permission of, to remove distilled spirits and refined coal oil for exportation To indorse permission for removal of barrels of ale, etc May seize fermented liquors or spirits for neglect to make true entry and report '. , May distrain for duties on fermented liquors Proceedings m case of To make out and deliver a license, when When to indorse on such license To take possession of manufactured articles forfeited for neglect or refusal to pay the duties To make immediate returns of seizures to the Commissioner Ti 3 per ct loy SIO 00 105 105 235 25 84 50 84 1 00 84 50 84 yi 214 41 90 91 175 10 00 46 78 2 per ct 118 01 82 02 82 05 83 228 26 298 299 300 18 154 64 L 2 per ct. 63 1>, perct. 118 3 per ct. 66 22 85 9 23 3 per ct. 57 exempt. 54 3 per ct. 59 60 60 12 14 24 21 oO 31 37 5] 334 ANALYTICAL INDEX. Forfeiture, violation of or refusal to comply with provisions of the 68th Section, good cause for seizure and Provisions for, apply to assessments in cases of non-compliance. For removal of cotton before tax is paid Of insurance companies in default of quarterly accounts For fraudulently using an adhesive stamp without canceling. . . For making, accepting, or paying bill, draft, or note for money without being stamped For negotiating, etc. , any foreign bill without stamp For selling or removing any article in Schedule C, before stamping Refusal or neglect of manufacturer to make monthly declaration. For refusal or neglect to exhibit records or files of any estate. Proceedings to enforce, to be in United States Courts Of articles upon wliich duties are imposed For fraudulent claim for drawback Of manufactures (Series I. , No. 5) Fruits, preserved meats, etc., ad valorem duty Furniture dealer, in regard to (see Decision No. 11) In regard to manufacturers, etc. (Decision No. 55) Furs, made up, ad valorem duty G. Gains, see "Income." Gas, coal, when the product is not above 500,000 cubic feet pei month, per 1,000 cubic feet Above 500,000, and not exceeding 5,000,000, cubic feet per month, per 1 ,000 cubic feet Above 5,000,000 cubic feet per month, per 1,000 cubic feet. . . Companies competing pay the rates of the largest production Companies to add the tax to their bills To street lamps, liotels, inns, taverns, and private dwelling-houses may be estimated Section 91 amended by striking out the word ; tax paid on the stock of, not to be deducted in estimating a person's income . . Illuminating, of any material, same as "Coal Gas" Gelatine, of all descriptions, in the solid state, per lb Ginger, ground, and all imitations of, per lb Glass, manufactures of, not otherwise provided for Glue, to be sold in the liquid state, per gallon In the solid state, per lb Goatskins, curried, manufactured, or finished, ad valorem Price at which usually sold determines their value Gold, manufactures of, not otherwise provided for Plate of, kept for use, per ounce troy, duty To be levied, collected, and paid annually Interpreting Section 77, in relation to (Decision No. 21) Plate kept for sale, also souvenirs or keepsakes Gold leaf, per pack of not more than 20 books of 25 leaves each .... Gold coin, contracts for, see "Coin." Goods sold at place of manufacture, license not required For own consumption, not exceeding $600 Value and quantity of, estimated by actual sales When removed for consumption, by market value of like goods. Manufactured from materials, duty paid or exempt, wliere in- creased value does not exceed five per centum In reference to, printed since Aug. 31, upon cloths manufactured previous to Sept. 1, 1863 (Decision No. 5) In regard to tax upon, manufactured since Aug. 31, and deliv- ered upon contracts made prior to July 1, 1868 (Decision No. 6) Concerning the taxable value of, sold at other places than the places of manufacture (Decision No. 69) Manufactured and removed prior to Sept. 1, 1862, letter relating to, April 3, 1863 Grindstones Gunpowder and all explosive substances, not over 18 cents per lb. . . . Tax. Page 52 53 59 77 77 80 80 93 93 93 95 152 57 220 241 58 5 per ct. 3 per ct, $0 05 10 15 05 3 per ct 25 05 4 per ct, 3 per ct, 03 exempt. Uo exempt. exempt. exempt. 05 54 54 54 54 54 54 111 54 57 65 59 57 57 58 58 60 62 110 5 5 no 49 63 53 53 128 216 217 249 ANALYTICAL INDEX. 335 Gunpowder, etc., above 18 cents and not exceeding 30 cents per lb. . . Above 80 cents per lb., per lb Gutta percha, manufactures of, not otberwise provided for Gj-psum not regarded as a manufacture H Harness, from bides east of Cape of Good Hope, per lb Leather, per lb And upper leather, in regard to (Decision No. 3i) Hats, in reference to the tax on (Decision No. 50). . .' Hemp, manufactures of, not otherwise provided for Hog skins, tanned and dressed, ad valorem Hogs, exceeding 6 months old, slaughtered for sale, more than 20 in any one year (Amended), per head Slaughtered for one's own consumption (Amended) Exceeding 100 lbs. in weight, without regard to age, duty re- duced to, each Less than 100 lbs. in weight For one's own consumption, not exceeding six, each Hollow ware, iron, per ton of 2,000 lbs Hoops not regarded as a manufacture , Hoop skirts, materials for manufacture of, exclusively, unfitted for other use Horn, manufactures of, not otherwise provided for Horned cattle, exceeding 18 months, slaughtered for sale, per head (Amended) Under 18 months, slaughtered for sale, per head (Amended) .... Cattle slaughtered for own consumption (Amended) Cattle slaughtered, duty reduced, per head Cattle slaughtered for own consumption, not exceeding six Horse-skins, tanned and dressed, ad valorem duty Horse dealers detined ; for each license Shoes, per ton Shoes, where duty has been actually paid upon the iron, an addi- tional duty only, pei* ton Hose, conducting, all kinds, ad valorem duty Hotels, inns, taverns, what regarded as such Where the yearly rental shall be $10,000 or more, for each license Where 65,000 and less than $10,000 Where §2,500 and less than $5,000 Where SI ,000 and less than $2.500 Where S500 and less than S1,0()0 Where SoOO and less than S500 Where SlUO and less than $300 Where less than $100 Penalty for fraud or collusion in return of actual rent iteepers of, having license, do not require tobacconists' license. . Not to sell liquor to he taken off the premises Not required to take out license as tobacconists Concerning license of (Decision No. 104) I. Imported materials, when exempt from duty Income, upon annual gains or profits, of every person residing in the United States exceeding SGOO, and not exceeding $10,000, on excess over S600 Exceeding $10,000, on excess over $600 Annual, upon any property, etc., owned by -any citizen residing abroad not in the employ of the United States Government. . . . Taxes lawfully assessed upon sources of income to be deducted from estimate From sources which have been assessed and have paid, to be de- ducted from estimate $0 01 .-^rt 06 66 3 per ct. 59 60 ,005 57 ,007 68 215 239 3 per ct. 4 per ct. 59 58 10 62 exempt. 02 06 110 exempt. 110 exempt. 1 50 110 57 60 exempt. 3 per ct. 128 69 30 62 05 62 exempt. 62 20 110 exempt. 110 4 per ct. 10 00 58 46 2 00 1U9 50 109 3 per ct. 58 45 "200 00 44 100 00 44 75 00 44 50 00 44 25 00 44 15 00 44 10 00 45 5 00 45 45 46 108 3 per 5 per 5 per ct. 127 336 ANALYTICAL INDEX. Income, upon what time to be assessed, levied, and collected Derived from interest upon United States securities, duty upon, not exceeding Duties payable on or before 30th June, 1863, and in each year thereafter until and including 186G When 5 per cent, penalty to be levied, in addition for non-pay- ment of tax Tax with interest, penalty and costs a lien Commissioner to issue a warrant for a levy in case of default to pay tax upon All persons of lawful age, guardians and trustees to make return of Assessors to assess in case of neglect or refusal to make retiu-n of Assistant Assessor may increase amount of return of, when under- stated , Oath of party, guardian or trustee, permitted {Section Ul amended by striking out the word "gas," and "or on any articles manufactured" Income tax, when due and payable (Series I., No. 5) lleturn of (Blank Form No. 24) Additional to Llank Form In regard to tax upon trust funds (Decision No. 88) 1'ax, regulations for the assessment of Afddavits relating to forms of Shall be included in the annual list lient of residences actually paid to be deducted from What may be deducted from rent received Cost of new structures or improvements not to be deducted. . Interest paid on incumbrances on dwelling or estate may be deducted Detailed statement of sources of Of deductions authorized to be made Indemnity awarded for injuries by Sioux Indians, stamp duty India-rubber, manufactures of, not otherwise provided for Inns; see "Hotels." Informers to have a moiety of fines, penalties, etc Inspectors of spirits to be appointed by Collectors ? Oath, fees, duties, etc Fees paid by owners of spirits Penalty for fraudiUent marking Of manufactured tobacco, to be designated by Collectors To inspect all manufactured tobacco before removal Owner of tobacco inspected to pay fees of . . . In regard to, instructions of Commissioner (Series I., No. 4) Form of oath of (Series I., No 4) Instructions of the Commissioner, Series I. , No. 4 Series I. , No. 5 Invoice of fermented liquor and permit, to remove fur storage or sale Instructions in relation to (Series I. , No. 4) Blank Form of (No. 29) Of oil or spirit, and removed for export Blank Form of (No. 31) Insurance companies — fire, marine, life, inland, stock, and mutual, on all dividends, and sums added to surplus or contingent funds. . Life, duties not due till dividends payable To cleduct tax from all payments ... To make list within thirty days, and render statements every six monlh.s to Commissioner To pay duties upon rendering statement Inlantl or maiine, and agents of foreign, upon gross receipts for premiums or assessments, quarterly Or their agents (except life), and agents of foreign, to make quar- terly accounts, and pay duties to the Commissioner Life, on each policy, ur instrument of, when the amount insured not exceeding $1,0U0, stamp duty Exceeding $1,000, not exceeding S.j,000 Exceeding S5,l00, stamp duty Tax. Page 1 }^ per ct. ';5 304 116 59 26 30 30 31 31 129 129 130 140 140 133 143 3G 136 169 33 71 66 66 66 67 67 none 3 per ct. 3 per ct 1 per ct. $0 25 50 1 00 ANALYTICAL INDEX. 337 Ins companics-^marine, inland, and fire, on each policy, stamp duty Agents, for each license Wlio regarded as such Insurance agents— no license required where receipts less than $600 per annum Concerning insurance agents (Decision No. 86) Against injury to travelers, on gross receipts Insurance companies, upon tickets or contracts to travelers, stamp duty On policy, premium not exceeding $10, stamp duty On assignment of policy, stamp duty same as original Companies, quarterly returns by (Blank Form No. 1) Companies, in regard to (Decision No. 2'J) Companies, concerning (Decision No. 65) Life policies, in reference to (Decision No. 25) Iron, manufactures of, not otherwise provided for Advanced beyond slabs, blooms, or loops, and not beyond bars or rods, per ton Band, hoop, and sheet iron, not thinner than No. 18 wire giiage, per ton Thinner than No. 18 wire guage, per ton Plate, not less than one-eighth of an inch in thickness, per ton . . Railroad, re-rolled, per ton Less than one-eighth of an inch in thickness, per ton Cut n:viiS and spikes, per ton Bars, rods, bands, hoops, sheets, plates, nails, and spikes, manu- factured from iron, upon which the duty of $1 50 has been levied and paid, subject to an additional duty of, per ton Cast, u-sed for bridges, buildings, or other permanent structures, per ton Pig and other, not advanced beyond slabs, blooms, or loops, not regarded as manufactures Castings, exceeding 10 lbs. in weight, each, not otherwise pro vided for, per ton Castings, in relation to (Decision No. 8) Cast, used for permanent structures (Letter, April 3, 1863) (Letter, April 9, 1863) Ivory, manufactures of, if not otherwise provided for Jacks and stallions, for license Jewelry, any person who peddles, for each license Diamonds, emeralds, and all other, ad valorem Job printers, relating to the business of (Decision No. 42) . Jugglers shall pay for each license Persons who perform by sleight of hand, regarded as. Judgment, Assessors, imder Section 70, form of (No. 10) . . Jute, manufactures of, not otherwise provided for K. Keeper of goods seized, form of appointment of (No. 7). . ]\.id skins, curried, manufactured, or finished, ad valorem. • The price at which usually sold, their value Knitted fabrics, thread manufactured exclusively for L. Ligcr Beer, same as "Ale." Lambs, slaughtered for sale, per head l«ind warrant brokere, for each license Who regarded as such Lixrd oil, per gallon Manufacturers subject to the provisions relating to distillers. Ija\vy'ers, for each license Who deemed to be such Tax. Fnfee m 2.5 «.'» 10 00 10.) 10(J lOt; 25U 1 per ct. 11:; none. 113 10 11.) 11'. 229 246 'I'M) o per ct. 1 50 1 50 2 00 1 50 75 2 00 2 00 50 1 00 1 50 1110 J218 296 3 per ct. 10 00 25 00 3 per ct. 20 00 4 per ct. 03 25 00 10 00 110 ' 49 4« 22 338 iJSALYTICAL IKDEX. Lawyers, see "Attorney." Do not require additional license beyond the limits of the district. In reference to (Decision No. 10) Lead, manufactures of, not otherwise provided for White, per 100 lbs -. • • Lease for rent of any land, tenement, or portion thereof, for a period not exceeding three years, stamp duty For a period exceeding three years, stamp duty Assignment of, same duty as on original Leather, bend, butt, per lb Enameled, per square foot Enameled skirting, per square foot Harness, per lb. • ■ Harness, from hides imported east of Cape of Good Hope, per lb. Ottal, per lb Oil dressed, per lb Oil dressed, manufactured into articles, on which the tax was paid before so manufactured, on the increased valuation Patent, per square foot Patent japanned split, for dashers, per square foot Kough, from hides imported east of Cape of Good Hope, per lb Rough, all other, hemlock tanned, per lb Rough, tanned in whole or in part with oak, per lb Sole, from hides imported east of Cape of Good Hope, per lb. . Sole, all other hemlock tanned, per lb Sole, tanned in whole or in part with oak, per lb Tanned calfskins, each Upper, finished or curried, except calfskins, from leather tanned in the interest of the parties iinishing or currying, not taxed in the rough, per lb Manufactures of, not otherwise provided for Concerning the tanning of (Decision No. 2) In reference to tanning, and making shoes (Decision No. 3) . Relative to tanned, when curried or hnished (Decision No. 81) Legacies, arising from personal property exceeding $1,000 in actual value, to lineal issue or lineal ancestor, brother or sister, for each $100, tax To descendant of brother or sister, for each $100, tax To brother or sister of father or mother, or descendant from either, tax ■■ To brother or sister of grandfather or grandmother, or a descend- ant from eitlier, tax To any other degree of collateral consanguinity, or to a stranger in blood, or to a body politic or corporate, tax Passing, by will or by statute, to husband or wife Tax to be a lien on property of deceased Executor, etc. , to pay the tax before distribution Executor, etc., to furnish Assistant Assessor with list, etc. , Form of such list (Blank Form No. 35) Penalty for neglect or false return Penalty for refusing to exhibit records, files, etc .Legal documents, see " Writs." Letters of credit, see "Bills of Exchange, Foreign." Letters of administration, or Probate of will, where the estate or effects to be sworn or declared not to exceed the value of $2,500, stamp duty To exceed $2,500 and not exceeding 55,000 To exceed ^•5,000 and not exceeding $20.000 To exceed $20,000 and not exceeding $50,000 To exceed $50,000 and not exceeding $100,<)00 To exceed $100,000 and not exceeding $150,000 For every additional $50,000, or fractional part thereof Licenses for distilling, how obtained from Collector No person to carry on any trade or occupation until a license has been obtained How to make application for, an si obtain Pago 126 3 per ct. $0 25 5(1 1 UU 01 ,005 ,00: ,00' ,005 ,00.] 0:J 3 per ct ,005 ,004 ,00. ,00' ,005 01 01 06 01 3 per ct 1 5U 4 00 5 (iO exempt. 59 56 85 ho Ho 58 57 57 58 57 58 58 59 57 57 57 58 58 57 58 58 50 87 1 CO 87 2 00 88 5 00 88 10 OU 88 20 00 88 10 00 88 28 39 39 ANALYTICAL INDEX. 339 License, penalty for carrying on trade without (Aiucndcd) Contents of every license Must be taken out for each trade at same place May be indorsed by the Collector, to whom, etc Not required for sale of goods where manufactured Not to be construed against State laws To be assessed on first Jlonday of May To continue in force until 1st May next succeeding Granted after 1st May to expire 1st May following, and to be dated first day of month when issued, and pay a ratable pro- portion Unexpired on 1st May, 1863, the holder shall be assessed on ratable proportion for time between expiration of license and 1st May, 1864 Penalty for knowingly carrying on trade or business without. . . . Auctioneer's, limited to district where granted Lawyer's, physician's, surgeon's, or dentist's, not limited May be transferred to other premises Mode of transfer, instructions (Series I., No. 4) Instructions respecting application for (Series I., No. 4) Application for (Blank Form No. 11) In relation to tran.sfer of (Series I., No. 5) Instructions ia relation to assessment and collection of tax for (Series I. , No. 5) Manufacturer's, in reference to where should be taken out and tax paid (Decision No. 4) For members of a copartnership (Decision No. 9) Lawyer's, in reference to (Decision No. 10) Kequired for any business named in the Act, if a person makes public that he is engaged therein (Decision No. 10) In reference to, of market men and other dealers (Decision No. 11) .._. Liability of collectors of rents (Decision No. 12) In regard to rectifier's (Decision No. 15) Peddler's, defining who must have (Decision No. 28) Vessel's, where shall be taken out (Deci.4on No. 24) Produce dealer's, in reference to (Decision No. 33 ) Publisher's, in relation to (Decision No. 41 ) Job printers, lithographers, and engravers not liable to (Decision No. 42) For buildings used as theaters, relative to (Decision No. 52) .... To dealers on vessels, rafts, etc., concerning (Decision No. 68) . Peddlers, itinerant venders of maps, etc. (Decision No. 78) ... . Peddlers must obtain, of Collector in whose district they reside, one for the United States where local laws do not prohibit (De cicion No. 78) Picgulation concerning (Decision No. 94) Concerning the transfer of (Decision No. 103) Hotel keepers and liquor dealers, concerning (Decision No. 104) Table of amounts for fractional parts of a year Letter relating to, April 4, 1863 Lien on manufacture, when it takes effect (Series I., No. 5) Of the Government, precedence of (Series I., No. 5) , Liens, relating to, and to seizure and sale of perishable articles, April 4th, 1863 liime not regarded as a manufacture . . Linseed oil, tax on, per gallon Manufacturers of, subject to provisions relating to dibtiUers of * spirituous liquors Liquors, wholesale dealers in, for each license (Amended) Wholesale dealers in, who shall be regarded as such (Amended) . _ Distillers and brewers not regarded as such ' Shall pay for each license the amount required for wholesale dealers, in Act of March 3, 1863 Who rer^uired to talce out such license Distillers or brewers do not require this license rago 40 40 41 41 4 'J 49 121 121 121 $0 02 100 00 121 126 126 126 126 138 134 166 145 143 216 218 2PJ 219 220 220 222 226 227 230 265 272 272 291 295 152 154 294 294 60 54 129 42 42 42 107 108 108 340 ANALYTICAL I^'DEX. Liquors, rettiil dealers hi, including distilled spirits, fermented liquors, and wines, for each license (Amended) Who shall be regarded as such (Amended) Not authorize to be drank on the premises For each license Who shall be regarded as such Distillers or brewers do not require this license Not authorize the sale of liquors, etc. , to be drank on the premises Liquors, malt, proved to have been manufactured before September 1st, 1862 Fermented, till April 1st, 1864, per barrel of 31 gallons, tax In reference to sale of ( Decision No. 18) Liquor dealers, concerning license of (Decision No. 154) Lists, to be made by persons, etc., liable to duty For delivering false or fraudulent Of non-residents Of property being in other districts Of non-residents, o^yning property in the district Alphabetical, of persons liable Assistant Asses.sors to make two general lists To be delivered to the Assessor as they become due Assessors to advertise when and where may be examined To be open for examination for fifteen days after notice Assessors to submit for inspection Assessors to make out immediately after hearing appeals Assistant Assessors to furnish to Collectors within ten days Assistant Assessors to transmit, of non-residents Forfeit of Assessors in default Oollector to give three receipts for Within ten days after receipt of annual, Collector to advertise time and place for payment Guardians and trustees, to render to Assistant Assessors Instructions relating to annual and other lists (Series I., No. 5). . Lithographers, in reference to the business of (Decision No. 42) Livery stable keepers, for license VVho fhall be regarded as such Do not require additional license as horse-dealers Lottciy ticket deali-rs, for each license Who deemed to l)e such under this act Tickets, on and after May 1st, 1863, to be stamped In default thereof, penalty fifty dollars Purchasers of, not stamped, may recover within three years there- after twice tiie amount paid, with costs Lottery tickets, or fractional parts, when not exceeding one dollar ui amount, or in retail price Exceeding one dollar, for each additional dollar, or fractional part thereof Not authorized, etc., where prohibited by local law Nothing in this act to prevent any local tax Lubricating oil, manufacturers of, subject to provisions relating to distillers of spirituous liquors Lumber, not regarded as a manufacture M. Magazines not regarded as a manufacture See "Advertisements." ;Malt not regarded as a manufacture iUaniicst of the cargo of any ship, vessel, or steamer for a foreign port. if the registered tonnage does not exceed 300 tons, stamp duty Exceeding 300 tons and not exceeding GOO tons I'lxceeding 600 tons To any port in British North America Manufacturers, whose sales exceed $1,000 per annum, for license Who regarded as such License not required for sale of goods, etc., where made $20 CO exempt. CO 10 00 10 00 i:o 119 119 22^ 272 11 12 12 lo T! 13 13 14 14 14 15 lo l") 1") V> 17 73 143 "47 47 10; 106 111 111 1 00 85 3 00 85 5 00 80 exempt. ■87 10 00 48 48 43 ANALYTICAL IXDEX. 3il Manufacturers of agricultural tools and implements, stoves, hollow ware, brooms, wooden ware, powder, and producers of garden seeds require no additional license for sales in other places at wholesale • • • To make returns of products and sales within ten days after first day of each and every month Must pay duties monthly to the Collector on or before a day pre scribed by the Commissioner Regulations prescribed by the Commissioner (Series I., No. 4) . . , Finishers of fabrics of cotton, wool, etc., considered the manu facturers thereof Remedy for neglect to pay duties within ten days after demand. Paying the tax on goods made on commission may have lien .... Forfeiture of goods, etc., for neglect or refusal to pay duties Violation of, or refusal to comply with, 68th section, cause for seizure, and fine of S500 License required to manufacture for another person Of lard, lubricating, and linseed oil subject to provisions relating to distillers The Provisions relating to returns by, extended to producers of articles in Section 75 Monthly return of (Blank Form No. 3) Notice by (Blank Form No. Fi) Monthly declaration (Blank Form No. 3-1) In reference to place where liccnsa should be taken out and tax paid (Decision No. 4) Of clothing, in reference to (Decision No. 7) Ralating to agents of (Decision No. 40) ._ And employees, under the proviso to Section 73, in regard to (Decision No. 46) Of cigars, in reference to (Decision No. 48) Of cabinet ware and furniture, in regard to (Decision No. 55) . . . Of stone, marble, and slate, concerning (Decision No. 56) Manufactures for own use or consumption, except liquors and tobacco not exceeding $600 per annum Where one party furnishes the material and employs another to manufacture, no exemption Duties on, to be paid by manufacturer or producer Value and quantity of, subject to duty, to be estimated by actual sales Where removed for consumption, etc.,' by market value Not otherwise provided for Duty on such as not removed prior to Aug. 1, 1862 Of cotton exported, where duty upon the cotton has been pre- viously paid, additional drawback Of proprietary articles intended for exportation, in bonded ware- houses No. 2 Every article used in such Imported materials used in such, when to be Materials for, of hooped skirts exclusively Of cordials and liquors from duty-paid domestic spirits, allowed drawback Demand for tax on (Blank Form ) Each particular taxed for its value (Decision No. I) Li regard to tax upon, produced since Aug. 31, and delivered under contracts of sale made prior to July 1, 1862 (Decision No. 6) Of alcohol from whisky distilled and removed prior to Sept. 1 , 1862 (Decision No. 17) Of clothing, relative to tax on (Decision No. 36) Defining the place of (Decision No. 49) When shooks and lumber to be taxed as (Decision No. 60) Of tobacco, deductions allowed upon (Decision No. 62) The taxation of, concerning (Decision No. 71) Of patented articles, in regard to (Decision No. 77 ) Removed for consumption or use, how assessed (Decision No. 79) Pag« 47 50 50 139 50 50 51 51 52 109 129 167 17-1 216 217 234 238 241 242 exempt. exempt, exempt. 127 127 127 12« 130 180 214 231 239 244 245 250 254 255 342 AJSTALYTICAL INDEX. Manufactures of medicines, etc., in bonded warehouses, for exporta tion (Decision No. 101) Of sails, tents, awnings, and bags (Decision No. 102) Maps not regarded as a manutacture Market men, in reference to (Decision No. 11) Marble, not regarded as a manufacture Concerning manufactures of (Decision No. 56) Marine insurance companies ; see "Insurance." Protest, stamp duty Engines, concerning (Decision No. 72) Engines, ad valorem duty IMarliet men, and other dealers, in reference to (Decision No. 11) . . . . ^Marshal of the district to levy and collect from delinquent Collector. . To make deed to the purchaser Jlattresses, liable to taxation as manufacture (Decision No. 55) Measurement, certificates of, stamp duty ... Meats, preserved, ad valorem duty Medicinal waters ; see "Mineral Waters." Medicines ; see Scliedule C Intended for exportation, how manufactured, etc., without duty. Offered for sale after Sept. 30, 1863, must have stamps Regulations concerning the manufacture of, in bonded ware- houses, for exportation (Decision No. 101) Bond of manufacturer of, etc., in a bonded warehouse Metal, yellow sheathing, in rods or sheets, ad valorem duty Milliners, custom work, to amount of Si, 000 For excess beyond $1,000, ad valorem duty Mineral coal, except pea coal and dust, coal per ton Mineral waters, for each bottle containing not more than one quart. . Containing more than one quart, per bottle Defined to be waters from springs impregnated with minerals. . . Mining and other companies, owning or possessing any railroad or canal (Decision No. 1)8) Morocco skins, cured, manufactured, or finished, ad valorem duty. . . Mortgage of property, or personal bond for the payment of money ex- ceeding $100 not exceeding S500 (Amended) Exceeding S500 and not exceeding SI, 000 (Amended) Exceeding $1,000 and not exceeding #2,500 (Amended) Exceeding $2,500 and not exceeding §5,000 (Amended) Exceeding $5,000 and not exceeding $10,000 (Amended) Exceeding $10,000 and not exceeding $20,00J (Amended) For every additional $10,000, or fractional part thereof, in excess of S20",000 (Amended) Assignment of, stamp duty equal to that on original instrument. In lieu of duties imposed, upon every sum of $200, or fractional part thereof, stamp duty None required to pay more stamp duty tlian $1,000 Upon any bond or note secured by, but one stamp duty required. Mustard, ground, per lb All imitations of, per lb Seed oil, per gallon Mutual insurance companies ; see " Insurance." Tax. Page 270 271 60 220 60 242 Nails, cut, per ton Navigation companies ; see " Canal." New Alexico, direct tax of, credited Newspapers not regarded as a manufacture Publishers to pay to Collector the amount of duties In relation to (Decision No. 25) See " Advertisements." Non-residents, Assistant Assessors to make lists for Alphabetical lists of, owning property Note, deposit, to mutual insurance companies, on which policies have been or are issued $=0 25 3 per ct. none. 5 per c 1 per ct exempt 1 per ct. 03 01 02 4 per ct 50 1 00 2 00 5 00 10 00 15 00 10 00 exempt. 87 251 109 220 23 24 241 116 57 127 270 189 109 109 109 54 109 109 109 269 58 lie ANALYTICAL INDKX. 343 Note, promissory, stamp duty same as "Bills of Exchange (InUml"). Deliued, Schedule B, Section 110 (Amended) Notices, lawful if written, or parti}' written and printed To persons who neglect to pay taxes, how served And demands, instructions to Collectors relating to Notices and accounts of articles distrained (Form No. 8) Of sale of real estate under Section 21 (Form No. 11) Notitication of the Secretary of the Treasury Nurserymen and tree-dealers to take licenses (Decision No. 33) Nuts, iron, per ton Where duty actually paid upon the iron, additional duty only, per ton 0. Oath of Assessors and Assistant Assessors, form of Certiticate of Forfeiture for acting without having taken Of Inspectors Of distiller, to verify entries in his books To verify entries made by other persons Manufacturer's, to be prescribed by the Commissioner Of auctioneer, to his return To return of slaughtered animals Of owner, etc., of railroad, steamboat, ferry-buat, or bridge To return of railroad bonds, dividends, etc To return of banks, trust companies, and savings institutions . . . Of publishers to returns of advertisements Of party, or guardian, or trustee, that he or she was not possessed of an income of $600 Of executor, etc., to schedule of property Act to prescribe oath of olEce, July 2d, 1802 To be preserved , False swearing in taking, to be perjury Form of oath of allegiance Who may administer under this act without fees For Assessor and Assistant Assessors (Blank Form No. 28) Of applicant for permit to remove tobacco (Blank Form) Of inspector of tobacco to certiticate of inspection (Blank Form). Of inspector of tobacco, to perform duties faithfully (Blank Fornij. Officers under this act, authorized to perform duties imposed by acl of August 0, 1861 Of the Government, tax on salaries over $000 Oil, refined coal, how may be removed for exportation All animal, pure or adulterated, not exempted or provided for elsewhere, per gallon Illuminating, refined, produced by distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, and other bituminous sub- stances, per gallon Refined, produced by distillation of coal exclusively, per gallon. Distillers of, subject to provisions applicable to distillers of spirituous liquors, before September 1, 1802 Proved to have been manufactured Lard, pure or adulterated, per gallon Linseed, per gallon Mustard seed, per gallon All vegetable, not exempted nor provided for elsewhere, whether pure or adulterated, per gallon Red, or oleic acid, produced in the manufacture of candles, and used in manufacture of soap Order for the payment of money exceeding $20, at sight or on de- mand, stamp duty Exceeding $20, same as " Bill of Exchange (Inland)." Oxide of zinc, per 100 lbs Mixed or ground with linseed oil not subject to additional duty, when duties on all the materiids have been paid ' . $2 00 69 3 per ct. 02 02 02 02 02 exempt. 02 $0 25 I'agd 81 114 1U4 104 153 204 207 100 2rJ0 109 109 344 AIsALYTICAL INDEX. P. Packet containing medicines or preparations, see " Bottles." Paints and painters' colors, dry or ground in oil, or in paste witli water, not otherwise provided for, ad valorem duty Not subject to adtlitional duty in consequence of being mixed or ground with linseed oil, when duties have been paid on the materials Pamphlets, see "Magazines." Concerning venders of (Decision No. 78) Paper of all descriptions, including pasteboard and binders' Manufactures of, not otherwise provided for ParalJdne , Parasols of cotton, silk, or other material, ad valorem Of Cotton, silk, or other material, ad valorem Partnerships, in relation to (Decision No. 9) Passport, on every, issued by Secretary of State, minister, or consul, after June liO, 1862 Collector's receipt tlrerefor, to be forwarded to Secretary of state. Duplicate receipt for, to b j transmitted to the Assessor Pasbiige ticket, by any vessel from a port in United States to a foreign port, if less than $oO (Amended) Exceeding ^oO (Amended; Costing ^bO, or less To any port in Britisli Nortli America Paste bi/aid and binders' boards, ad valorem Patent ageiits, for procuring, for each license \Viio shall be deemed such Patent leather, see "Leather." Patented articles, in regard to the manufacture of (Decision No. 77). . Pawnbroker.'^, for each license Who shall be deemed such Paymasters and disbursing officers under United States Government, to withhold the t;ix in adjusting accounts lietiuu by (Blank Form Nt). 10) Instructions to, concerning the tax on salaries, December 1, 1882. Pearl barley not regarded as a manufacture Peddlers, at retail, when traveling with more than two horses, for each license With two horses, 2d class With one h^rsj, ou class On foot, 4th cLx.ss Who regarded as such By one or more original package or piece, at one time to same person Of newspapers, Bibles, or religious tracts Of jewelry, fur each license Deliuing who must have license (Decision Nq. 23) Must obtain license where they reside (Decision No. 78) Venders of maps, books, etc., must take out license License of, good for any part of the United States .Peddling, obtaining subscriptions to books, ma^JS, etc., delivering them, etc , held to be ... . -Penalty for delivering false or fraudulent list For swearing or aftirming falsely under this act For false or fraudulent marking by any inspector For carrying on trade or business without license •Oi auctioneer for selling at priv^ate sale without the license re- quired for that purpose On hotels, inns, and taverns for fraud or collusion in return of actual rent For default in making returns of, and paying duties upon auction sales For fraud or evasion in return or payment for slaughtered cattle, hogs, and sheep On railroads, steamboats, ferry-boats, or toll bridges, for attempt to evade payment of duties Tax. Page 5 per ct. 108 255 57 3 per ct. 59 exempt. hi 5 per ct. oti 5 per ct. 110 218 S3 00 oy oy 140 GO 8G 1 00 8i) 50 114 exempt. 87 3 per ct o7 lU OU 48 48 2-5i 50 00 4-i 43 69 ItiG 279 00 20 00 47 15 00 47 10 00 47 o bO 4/ 47 50 00 47 exempt. 4/ 2-3 UU 47 220 255 255 255 255 11 2»j 31 40 41 45 GO 03 64 ANALYTICAL INDEX. 34J Penalty for defaiilt of railroad companies in making returns Of banks, trust companies, etc., for default in delivery of return; For default in payment of duties For neglect or refusal of publishers to pay duties on advertise ments For attempt at fraud or evasion by publishers For non-payment of income duties For forging, counterfeiting, etc., stamps On telegraph companies On express companies For removal of stamps by manufacturer or maker from articles in Schedule G For selling or removing any article in Schedule C, before stamping For possession of articles upon Avhich duties are imposed with de- sign of evading payment For making, selling, etc., lottery tickets without stamp Of canal or turnpike companies for default of return For carrying on trade or business without license For fraudulent marking of any package of tobacco, etc Entry of, instructions to Assessors (Series I., No. 5) The ten per centum attaches to annual lists only Pensions, applications fur, stamp duty Pepper, ground, and all imitations of Perfumery and cosmetics, each inclosure of, the retail price or value oi which, shall not exceed 25 cents, stamp duty Exceeding 25 cents, but not exceeding 60 cents, stamp duty Exceeding 50 cents, but not exceeding 75 cents, stamp duty Exceeding 75 cents, but not exceeding SI, stamp duty Exceeding $1, for each and every 50 cents, or fractional part thereof, over and above $1, an additional stamp duty of Intended for exportation, may be manufactured in bonded ware- house May be removed without stamp duty Whoever offers for sale, after September 30, 1803, to be regarded as the manufacturer, and subje:;t to the liabilities, etc., relating to stamp duties Bond for the removal of, intended for export (Form) Invoice, oath of manufacturer, etc. , and permit (Form) Permit to send or ship distilled spirits, after inspection, out of the dis- trict, within the United States Not to be granted for less than fifty barrels Bill of lading (Blank Form No. 33) To remove distilled spirits, or refined coal oil for exportation, ur re-distillation for exportation Not granted, where duties less than S3 00 Nor where applicant is in default (Clank Form No. 31) For removal of ale, beer, etc., for storage (Blank Form No. 29) To remove cotton, after payment of tax (Blank Form) Regulation of October 15, 18G2, for the collection of the tax on Cotton Petroleum, refined, per gallon Phial, containing medicines, or preparations, see " Anodynes." Containing perfumery or cosmetics, see '• Perfumery" Pliotographer, where receipts do not exceed $500, license Exceeding .$500, and under $1,000 Exceeduig $1,000 Who regarded as such In reference to (Decision No. 23) Physicians, for each license Who deemed to be Who keep medicines for their own prescriptions to patients Do not require an additional license out of the district Pickles and preserved fruits, ad valorem duty Picture frames, subject to tax as manufactures (Decision No. 55) Tax. 'age 06 07 07 7.1 7C 70 78 7,) 79 93 111 118 126 131 148 150 none. 120 $0 01 oo 01 80 0-: 89 03 89 01 89 02 89 127 12/ 10 10 00 15 00 25 00 SIO 00 5 per ct. 32 48 48 48 48 220 48 48 49 126 57 241 *A6 ANALYTICAL INDEX. Pig iron i-; not r-'garded as a manufacture Pills, same as "Anodynes." Pimento, ground, and all imitations, per lb Pins, solid head or other, ad valorem duty Plaster or gypsum not regarded a manufacture Plate of gold, kept for use, per ounce troy Of silver, kept for use, per ounce troy Not exceeding 40 ounces Belonging to religious societies Iron, see "Iron." How to construe the phrase " kept for use" (Decision No. 21). . . Interpreting Section 77, in relation to (Decisiou No. 21) Playing cards, see "Cards." Plug tobacco, see " Tobacco Manufactured.'' Policy of insurance, see " Insurance." Porter, see ' ' Ale. ' ' Postage, Assessors and Assistant Assessors allowed reasonable charges for, actually paid, relating to oflicial business Pot containing medicines, see "Anodynes." Pottery ware, not otherwise provided for Powders, medicinal, same as " Anodynes." Power of attorney, for the sale or transfer of any stock, bonds, or scrip, or for the collection of any dividends, or interest there- on, stamp duty. Or proxy for voting at any election for officers of any incorporated company or society, except cliaritable, religious, literary, and cemetery societies, stamp duty To sell and convey real estate, or to rent or lease the same, or to perform any or all other acts not otherwise specified, stamp duty To receive or collect rent, stamp duty For the sale or transfer of any scrip, or certificate of profits, or memorandum showing an interest in the profits or accumula- tions of any corporation or association, for a sum exceeding *50, stamp duty ; Purporting to be made in any foreign country to be used in the United States, same stamp duty as if made in the U. S Preparations, or medicines, see "Anodynes." Of which coQ"ee forms a part, or which is a substitute for coffee, per lb Preserved fish, meat, and fruits, ad valorem Principle, general, of the excise law (Decision No. 1) Printed books not regarded as a manufacture Printers' ink not regarded as a manufacture Job, in relation to (Decision No. 42) Probate of will, where the estate and effects shall be sworn or declared not to exceed the value of S2,500, stamp duty To exceed $2,500, and not exceeding S5,000 To exceed So.OOO, and not exceeding $20,000 To exceed $20,000, and not exceeding $50,000 To exceed $50,000, and not exceeding $100,000 Exceeding $100,000, and not exceeding $150,000 For every additional $50,000, or fractional part thereof Produce, return of the value of the, to be made by every farmer or planter, without deduction .... Farm, held by producer December 31 , 1802, to be appraised at market value on that day Produce dealers, in reference to (Decision No. 33) _ Producers of articles in Section 75, to make returns and pay duties under same provisions as manufacturers. . , In relation to (Decision No. 58; Profits, annual, of every person, same as "Income." Promissory notes, see " Notes." Property under distraint not divisible, all to be sold. •.•••; Not sold for tax and costs, to be purchased for United States. Annual income from, see " Income." Tax. Pa?fl GO $0 01 55 5 per ct. 55 (iO 50 62 03 G2 exempt. G2 exempt. 110 3 per ct. 225 25 86 10 86 1 00 25 86 80 10 115 115 01 5 per ct. 55 51 214 CO GO 235 50 1 00 2 00 5 00 10 00 20 00 10 00 86 86 87 87 87 8i 87 298 300 230 129 243 18 19 ANALYTICAL INDEX. 347 Property liable to distraint, not divisible, may be sold Charged with tax, not owned, occupied, etc , Collector to tak into his custody -. Purchased for the United States, Collectors to be credited with. . Beneficial interest in, by will, deed, etc Proprietary articles, sold without stamps, monthly return of (Blank Form) Unstamped, concerning (Decision No. 97) Regulation under Section 109, for removal of, for exportation. . . Proprietary stamps, concerning (Regulation, January, 18G3) Proprietors of medicines, etc., under Schedule C, may have their own dies or designs for stamps How stamp shall be alfixed on box, etc Penalty for default Fraudulently using, forging, etc., the stamps of Penalty for removing for consumption or sale any article named in Schedule C, without affixing stamp Penalty for removing stamps from any article named in Schedule C, or for usiug any stamp wrapper with intent to evade duties. Prosecutions, regulations relating to Protest of note, bill, acceptance, check or draft, stamp duty Marine, stamp duty Public exhibitions, cost of license One license for each State Publications, printed, not regarded a manufacture Publishers, in relation to (Decision No. 41) R. Piailroad iron, per ton Iron, rerolled, per ton Cars, duties assessed and paid upon car-wheels, to be deducted from duties upon Chairs, per ton Chairs, where duty has been paid upon the iron, additional duty of, par ton Company, using steam, on gross amount of all receipts for trans- p rlation of passengers Company, using other power than steam Company, upon interest on bonds of, dividends, etc Company, the tax to be deducted from payments to stockholders. Companv, return by, of interest paid on bonds, etc. (Blank Form No. 2)" Company, monthly returns of (Blank Form No. 4) Company, the returns of their receipts (Decision No. 26) Companies, concerning (Decision No. 66) Companies, concerning coupons of bonds issued by or in aid of a company (Decision No. bO) " Concerning companies owning or possessing any (Decision No. 98) deal estate, seizure and sale of, for taxes May be purchased for the United States, re-sale, etc Deed to be made, its contents, etc Owner of, may tender, before sale, amount of tax and charges . . . Rights of third persons not to be affected . Collectors may seize and sell, in other districts Owner of, may redeem in the year after record Collector to keep record of sales of Of the collector and his sureties Receipt warehouse, stamp duty For money, and all except warehouse Rectifiers of spirituous liquors, not exceeding 500 barrels, containing not more than 40 gallons to each barrel, for each license For each additional 500 barrels, or any fractional part thereof . . . Monthly return of (Blank Form) In regard to license (Decision No. 15) Bed oil, produced in the manufacture of candles Pace i8 $0 25 25 lO 2 00 50 3 per ct l,\pcrct 5 per ct 25 exempt. 25 00 25 00 exempt 348 ANALYTICAL INDEX. Renewal of insurance, premium or assessment not exceeding ten dol- lars, stamp duty Rents, annual income from ; see "Income." Of residences to be deducted from income Report of Assessor to the Commissioner in cases of parties aggrieved by levy and distraint of the Collector Retail dealers, for each license (Amended) Who regarded as such Not reciuired to take out license as confectioners Do not require license as tobacconists Nor as apothecaries Where annual gross receipts or sales shall not exceed $1,000, not required to take out license Retail dealers — persons whose business or occupation it is to sell or offer for sale any goods, wares, or merchandise of foreign or domestic production, not including vvines, spirituous or malt liquors, but not excluding drugs, medicines, cigars, snuff or tobacco, and whose annual sales exceed $1,000, and do not exceed $25,000, for license Who regarded as such Retail dealers in liquors, for each license (Amended) Who regarded as such (Amended) Not authorized to be drank on the premises For each license Every person other than a distiller or brewer who shall sell or offer for sale any distilled spirits, fermented liquors, or wines of any description, in quantities of three gallons or less, and whose annual sales do not exceed §25,000, shall be regarded as, under this act Not authorized to sell any spirituous liquors, wines, or malt liquors to be dranlc on the premises Return by Deputy Collector to warrants, form of Return, refusal to verify (Series I., No. 5) Returns of manufacturers (Series I., No. 6) Revenue agents, three to be appointed Duties, compensation, etc Revenue stamps, in regard to (Regulation, .Jan. 12, 1863) Reviews, not regarded as a manufacture Reviews ; see "Advertisements." Rivets, exceeding one fourth of an inch in diameter, per ton Where duty actually paid upon the iron, per ton Rock oil, refined, per gallon Rolled brass, in rods or sheets, ad valorem duty Roman cement not regarded as a manufacture s. Sails, ad valorem duty The sewing of, when exempt In reference to (Decision No. 38) Sail boats hereafter built Salaries, annual income from ; see "Income." Concerning tax on, instructions to paymasters, etc Saleratus, per lb Sales, auction, of, etc., on gross amount of. Of stock, bonds, etc Auctioneer, to make returns monthly, and pay duties Penalty for default thereof By j udicial or executive officers Public, by executors or administrators Of perishable articles (Series I., No. 5) Salt, per 100 lbs Salv(!S, Schedule C, same as " Anodynes." Savings institutions, on all dividends, and on all sums added to surplus or contingent funds To deduct tax from all iiaymcnts of dividends Tax. Page £0 10 10 00 20 00 20 00 108 203 147 147 123 124 281 tJO 2 CO IC'J H) lOV) 10 55 1 per ct. 109 GO 3 per ct. 109 lOJ 234 2 per ct. loy ,005 270 55 To of ^• 60 60 60 exempt. 61 exempt. 61 155 04 57 66 Qii 108 ANALYTICAL INDEX. 349 Savings institutions to make returns and pay duties Penalty for any default Schooners hereafter built, ad valorem duty Screws, commonly called wood screws, per lb Sealci, every Collector to provide himself with an official licenses to be given under Seals, stamps, and dies, in relation to (Decision No. 51) Hegars ; see "Cigars." Series I., No. 4, Instructions and Schedule Series I., No. 5, do. do. Shades, same as "Awnings." Shares, in relation to the transfer of, by stockholders (Decision No. 63) Sheathing metal, yellow, in rods or metal Shell-fish, in cans or air-tight packages, ad valorem Sheep, slaughtered for sale, per head (Amended) By any person for own consumption Duty reduced to, per head For one's own consumption, not exceeding six Sheepskins, curried, manufactured, or finished Sheet-iron, see "Iron." Shingles not regarded as a manufacture Shooks, in regard to (Decision No. 60) Silk parasols and umbrellas, ad valorem Manufactures of, not otherwise provided for Silver, manufactures of, not otherwise provided for Plate of, kept for use, per ounce troy, duty Spoons or plate, not exceeding 40 ounces, of one person Tax upon, to be levied, collected, and paid annually Plate belonging to religious societies Interpreting Section 77, in relation to (Decision No. 21) Kept for sale, also souvenirs or keepsakes \Yhich is properly taxable -. Owners of, allowed to have weighed, and make report Bullion, rolled or prepared for platers' use Skins, calf, tanned, each American patent, ad valorem Goat, curried, manufactured, or finished, ad valorem Kid, morocco, curried, manufactured, or finished, ad valorem . . . Sheep, curried, manufactured, i;r finished, ad valorem Deer, drer^sed or smoked, per lb Hog, tanned and dressed, ad valorem Horse, tanned and dressed, ad valorem Slates not regarded a manufacture Concerning manufactures of (Decision No. 5G ) Slaughtered cattle, hogs, and sheep, duties on (Amended) Persons required to make returns upon, at the end of each month, under oath Duties upon, payable at time of rendering such lists In default of return or payment, how assessed, etc For fraud or eva.sion, penalty $10 per head Section 78 amended, duty how reduced Monthly return of (Blank Form No. 8) Form of demand for duty Slaughter-houses, in regard to, and liability of owners thereof (De- cision No. 74) ^ Sloops hereafter built Smoking tobacco, see "Tobacco." Snuff, manufactured of tobacco, gi-ound dry or damp, of all descrip- tions, per lb Manufactured of tobacco or stems, or of any substitute, ground dry or damp, of all descriptions, per lb In relation to cigars, tobacco, etc. (Decision No. 76) Soiip, Castile, valued not above o.^ cents per lb., per lb Valued above 3 J cents per lb"., per lb Cream, per lb Ei'asive, valued not above 3^ cents per lb., per lb Tax. Pafre 07 67 2 per ct. 110 ^0 on 56 140 138 23U 1 per ct 5 per ct 05 exempt. 03 exempt. 4 per ct 5 per ct 3 per ct. exempt. 03 exempt. exempt. exempt. exempt. 06 5 per ct. 4 per ct. 4 per ct. 4 per ct. 02 4 per ct. 4 per ct. 2 per ct. 20 109 2-)4 ,001 57 ,00') 57 02 57 ,001 57 60 244 56 59 69 62 62 110 110 225 225 128 uH 58 58 58 58 58 58 58 60 242 62 62 63 254 63 110 164 181 ■2f>'2 110 350 ANALYTICAL INDEX. Soap, erasive, valued above 3 J- cents per lb., per lb Palm-oil, valued not above 3^ cents per lb., per lb Palm-oil, valued above 8^ cents per lb., per lb Fancy, scented, honey, toilet, and shaving, of all descriptions, per lb Ti-ansparent, per lb Of all other descriptions, white or colored, except soft soap and soap otherwise provided for, valued not above 3 J cents per lb., per lb Valued above 3^ cents per lb., per lb Soap-makers, for each license Who regarded as such Soda, bi- carbonate of (and saleratus), per lb Sole leather, see "Leather." Spikes, per ton Spindles made exclusively for instruments, articles, or machinery on which duties have been paid Spirits, distilled, see "Distilled Spirits." Spirits, distilled, per gallon , Split peas not regarded a manufacture Spoki Stallions and jacks, owners of, for license Who require license for AccoTuits, etc., for use of, without license, invalid Stamp duties to be levied on and after Oct. 1, 1862 Penalty for not using To denote the duty on any particular instrument, and bearing the name of such instrument on its face, shall not be used for another duty of same amoimt (Amended) No vellum, parchment, or paper, bearing stamp of a particular instrument, shall be used for another purpose To forge or counterfeit, utter, sell, knowingly use with intent to defraud, or fraudulently cut, tear, or get off, a felony Persons affixing, to write thereupon his initials and the date For fraudulent neglect to cancel, forfeit Proprietors of proprietary articles, under Schedule C, may have separate dies Proprietary, how affixed Penalty for neglect to affix said stamp To fraudulently obtain, use, forge, counterfeit, etc., a misde- meanor Upon conviction thereof, penalties and forfeitures Forfeiture for making, issuing, accepting, or paying any bill of exchange, etc., without The acceptor of foreign bills, before paying or accepting, to place thereon Forfeiture for paying, accepting, etc., without Commissioner to sell, to persons at his discretion To purchasers of, a commission not excesding No commission on any sum less than $50 Proprietors, for private dies, allowed, on amounts not less than S50, and not exceeding $500 On amounts over S500 • For spoiled or useless. Commissioner may make regulations for allowance • Stamps, Commissioner to impress, upon instruments not chargeable with duty Telegraph companies not to receive messages without _ . . _ Express companies not to receive packages without delivering stamped receipts, or affixing thereon (Amended) Not required for Government boxes, etc _• The provisions relating to dies, stamps, etc. , to extend to and in elude the articles in Schedule C Penalty for removing drugs, etc., for consumption or sale without affixing thereto Tax. Pase $0 005 57 ,001 57 ,005 57 02 57 02 57 ,001 57 ,005 57 10 00 47 47 ,005 55 2 00 exempt. exempt. 10 00 5 per ct 5 per ct lOperct. ANALYTICAL INDEX. 351 stamps, manufactui-er or maker of articles named in Schedule C not to remove therefrom Articles named in Schedule C not to he sold or removed without. Nor concealed, removed, etc., with intent to evade duty Medicines, etc., intended for export, may be sold or removed witliout duty ^lontldy declaration in writing, that no articles, etc., have been removed, etc., withoitt, affixed Forfeiture for refusal or neglect Forfeiture for false or untrue statement Duties, Schedule B Duties, Schedule C, proprietary articles Duties, playing cards On and after May 1st, 1863, lottery tickets to be stamped On contracts relating to gold or silver coin, bullion, loans of money or currency, over three days On promissory notes, bills of exchange, drafts, orders On cortilicate of any other description On foreign passage tickets, costing thirty dollars or less Power of attorney, certificate of profits, etc On any policy of insurance On any bill of sale On any assignment of mortgage, lease, or policy On any mortgage or personal bond No conveyance required to pay over SI ,000, duty Powers and papers relating to bounties, pay, pensions, etc — Warrant of attorney accompanying a bond or note Bond or note accompanying a mortgage Certificate of weight or measurement of animals, wood, coal, or other articles Certificate of record of a deed or other written instrument .... Eequired far transportation by express companies and others. On a contract or agreement for charter of ships, etc Commissioner may prescribe method of cancellation May make such method imperative upon proprietary articles and values over 25 cents each Commissioner may furnish Collectors without i^repayment Shall allow the highest rate of commissions May require bond of such Collector, with sureties Duty of Collectors to supply deputies Commissioner may make other regulations relating to Instruments unstamped prior to June 1st, 1863, not invalid ilust be stamped before admitted as evidence Monthly return of proprietary articles sold without stamps, blank form Tax on express receipts (Decision No. 28) See "Certificate." In relation to seals, stamps, and dies (Decision No. 51) Up3n certificates of stocks in corporation (Decision No. 70 • Upon instruments, in regard to (Decision No. 75) Concerning the afiixiug and cancellation of (Decision No. 76) .... In regard to revenue (Regulation, Jan. 12, 1863) Concerning proprietary (llegulation, Jan., 1863) Acknowledgment of deeds, etc., before justices, notary, etc... . . . County, city, and town bonds, railroad, and other corporation bonds and scrip, subject to duty Each copy of insirument relied on as evidence muet be stamped. . Starch, made of corn or of wheat, per lb Made of potatoes, per lb Made of rice, or of any other material, per lb States may tax for State purposes, business, etc., taxed by this act. . . States and Territories where this act can not be executed at any time after it goes into operation, proceedings in Stationery, Assessors and Assistant Assessors allowed reasonable charges for For postage actually paid, exclusively relating to official business Tax. Page 79 80 80 80 RO 80 80 81 87 89 111 113 114 114 114 114 115 115 115 115 jll5 exempt. ; 1 1 6 exempt. 116 exempt. HG exempt, exempt, none. 239 250 252 253 281 282 exempt. 2'Jl 293 294 SO ,001 ;, 55 ,001" ,004 352 ANALTTIC.^X INDEX. Stationery, Collectors allowed reasonable charges for Staves not regarded as a manufacture Steamers and vessels carrying passengers or travelers provided wiih food and lodging, for license Steamboats, or other vessel propelled by steam-power, on gross amount of all receipts for tran.sjtortation of passengers Hereafter constructed, not including the engine, ad valorem duty In reference to ship and boat building (Decision No. 22) In relation to returns by owners of (Decision No. 73) Steam, vessel used as a ferry-boat propelled by, or by horse-power, upon gross receipts for transportation of passengers Upon gross receipts, in lieu of former duties Steel, manufactures of, not otherwise provided for In ingots, bars, sheets, or wire, not less than ^ inch in thickness, valued at 7 cents per lb., or less, per ton Valued at above 7 cents, and not above 11 cents per lb., per ton. Valued above 11 cents per lb Stills, used in distilling spirituous liquors, for license Less than 300 bbls. per annum, for license Of druggists and chemists Distillers of apples and peaches, less than 150 bbls. per annum. for license For a greater quantity, as other distillers Stock, in relation to the transfer of ehares of (Decision No. 63) llelati ve to stamps required upon certificates of (Decision No. 70) . . Stone, building, not regarded as a manufacture Concerning manulactures of (Decision No. 50) Stoves, per toil of 2,000 lbs Sugtir, refined, whether loaf, lump, granulated, or pulverized, per lb. llefined or made from molasses, syrup of molasses, melado, or concentrated melado, per lb. (Amended) On all brown. Muscovado, or clarified, produced directly from the sugar-cane, and not from sorghum or imphee, other than that produced by the refiner, per lb Ilefiners, on gross amount of sides of all products of their manu- facture Who regarded as such An act to impose additional duty on sugars produced in the United States Concerning the tax on (Decision No. 01) Relating to the duties on (Instructions, March 3, 1863) Relating to collection of duties on (ReguLition, Sept. 24, 18G2). . . Sug.ar candy, ma !e wholly or in part of sugar, per lb Valued at 14 cents per lb. , or less, pnr lb E.xceeding 14 cents, not exceeding 40 cents per lb. Exceeding 40 cents per lb., or when sold otherwise than by the pound, ad valorem In regard to the tax on, and confectionery (Decision No. 89). . . Sulphate of barytes, per 100 lbs Summons under Section 70 (Form No. 9) Surgeons, for each license Who deemed to be sucli Do not recpiire an additional licen^AS to practice beyond the limits of the district Tailors making clothing, etc., to order, as custom work, and not for sale generally, to amount of $1,000 For any excess beyond $1,000, ad valorem duty Liability of, and other manufacturers of clothing (Deci.sion No. 87) Tallow chandlers, for each license Who regarded as such .' Tanning of leather, concerning (Decision No. 2) And making shoes, in reference to (Decision No. 3) Tax. Pasro 1:7 m CO 3 per ct 2 per ct, 1 1 i^er ct. l^I^erct. 3 per ct. 4 00 8 00 10 to 50 00 25 00 ex'jurpt. 12 50 1 50 ,002 ,002 01 1 5 per ct. 01 02 03 5 per ct. 10 10 00 exempt. 1 per ct. 10 00 45 AJ^ALYTICAL INDEX. 353 Tar, coal, produced in the manufacture of gas Taverns, same as ' ' Hotels. ' ' Taxes on annual lists, Collectors to advertise when and where pay- able For neglect to pay, ten per centum added thereto On other lists, and not otherwise provided for If not paid within ten days after demand, Collector to collect by distraint and sale On property not o%vned, occupied, etc Wrongfully levied or collected, how refunded A lien upon property of deceased persons Notices to those who neglect to pay, how served Improperly paid, concerning claims for (Decision No. 54) Improperly assessed or collected, concerning (Decision No. 90, revised) Telegraphic dispatch, when the charge for first ten words does not ex- ceed 20 cents, stamp duty When charge for first ten words exceeds 20 cents, stamp duty. . . Company or employee not to receive any dispatch without stamp Message in reference to (Decision No. 44) Tents, same as " Awnings." Theaters, for each license What regarded as such Eelative to license for buildings used as (Decision No. 52) Thread, exclusively for knitted fabrics, or for weaving or spooling, duties to be assessed on articles finished and prepared Party finishing or preparing, considered the manufacturer When the spinning and weaving are carried on separately, not re- garded as manufactures And yarns, in regard to (Decision No. 53) Ticket, passage, by any vessel from any port in the United States to a foreign port, if less than $30, stamp duty (Amended) Exceeding $30, stamp duty (Amended) Costing S30, or less, stamp duty Lottery, see "Lottery." Of insurance against injury to travelers Timber not regarded as a manufacture Time-pieces, ad valorem duty Tin, manufactures of, not other^^'ise provided for Tinctures, see Schedule C, p. 87. Tobacconists, for each license Who regarded as such Wholesale and retail dealers, licensed keepers of hotels, inns taverns, do not require license as Whose amiual gi-oss receipts or sales do not exceed $1,000 . . . Tobacco, manufactured, returns to be made monthly on annual product Cavendish, fine cut, plug, and twist, valued at more than 30 cents per lb., not including snuff, cigars, and smoking tobacco, per lb Not exceeding 30 cents per lb., per lb. (Amended) Smokmg, prepared with stems in, per lb Made exclusively of stems, per llj. (Amended) Smoking, prepared with all the stems in, or made exclusively of stems, per lb Manufactured of all kinds, not including snuff, cigars, or smok ing tobacco, prepared with all the stems, or made exclusively of stems, per lb Inspectoi-s of, designated by Collectors To be inspected and weighed before used or removed for con sumption or sale Permit to remove, after inspection Application for permit to remove (Blank Form) Oatli of Inspector to weiglit of (Blaids. Form) , Bond to export (Blank Form) Permit to remove, for exportation Oath of Inspector to perform his duties faithfully 23 Tax, Page exempt. 54 $0 01 03 100 00 50 1 00 50 3 per ct 3 per ct 10 00 exempt. 261 84 84 78 46 46 240 50 50 58 240 113 129 129 130 185 185 186 186 187 364 ANALYTICAL INDEX. Tobacco, in relation to the tax on (Decision No. 62) In relation to cigars, snutf, etc. (Decision No. 76) In relation to the removal of, under bond, for export (Decision No. 95) Trust companies, on all dividends To deduct tax from all payments Turnpike companies, on interest upon bonds of, dividends, etc. . . . May deduct tax from all payments Return within 30 days, and as often as every six months, to the Commissioner, under oath Concerning (Decision No. 84) Quarterly return by, of interest, etc. (Blank Form No. 36) u. Umbrellas of cotton, silk, or other material, ad valorem duty (Amended) On and after March 3, 1863, ad valorem duty Stretchers not regarded as a manufacture United States s(;curities, on income from interest upon, tax not ex- ceeding Unstamped instruments executed previous to Jan. 1, 1863 Prior to June 1, 1863, not invalid V. Varnish made wholly or in part of gum copal, or other gums or sub- stances, ad valorem Vegetable oils not exempted nor provided for elsewhere, per gallon . . Venders of books, etc., must take out licenses as peddlers (Decision No. 78) Vessels carrying passengers, provided with food or lodging, for license Pleasure or racing, valued under $600 Tax to be levied, collected, and paid annually Interpreting Section 77, in relation to (Decision No. 21) Hereafter built, made, or constructed, ad valorem In reference to where the license shall be taken out (Decision No. 24) Vintners, who sell wine of their own growth at place where same is made Violators of the Excise Law, and delinquents, concerning proceedings against (Decision No. 99) = w. "Warehouse, fii'e-proof, to be declai'ed bonded Hired for storage of beer, lager beer, or ale Need not be contiguous to distillery Bonded, Class Two Bonded, in reference to (Decision No. 19) Warehouse entiy, at custom-houses, not exceeding $100 in value, stamp duty Exceeding SlOO and not exceeding $500 Exceeding $5(X) in value Warehouse receipt for storage, stamp duty Warrant of Collector to Deputy Collector to distrain for neglect or re- fusal to pay duties upon manufactured articles, under Section 19, p. 17 (Legal Form No. 1 ) Upon slaughtered animals (Legal Form No. 2) For tax and 10 per cent, additional in annual list (Legal Form No. 2^) For license not in annual list (Legal Form No. 3^) For distillers and brewers (Section 55) (Legal Form No. 3) For railroads, steam and feriy boats (Legal Form No. 4) ._ For seizure for taxes under Section 70 (Legal Form No. 4^) . . . . .' May be used under Sections 4iJ, 80, 88 (Ljgal Form No. 5) per ct per ct Page 245 254 266 66 66 117 117 117 258 176 5 per 3 per IJ per ct. 5 per ct. $0 02 25 00 5 00 2 per ct exempt. 25 50 1 00 25 58 54 255 4-5 62 110 225 110 227 49 269 194 195 196 198 197 199 200 201 ANALYTICAL INDEX. 353 jV\''arrant, seizure undtT Section 70, for violation of Section 68 (Legal Form No. 5^) "Water craft hereafter built, ad valorem duty ^\■halc oU AVhite lead, per 100 lbs ■\Vliolesale dealers, for each license (Amended) Who deemed to be such (Amended) May sell as retailers Do not require tobacconist's license Not required to take out confectioner's license Do not require license as apothecaries Sales not exceeding if 50,000, for each license Not exceeding $100,000, do. do Not exceeding §250,000, do. do Not exceeding $500,000, do. do Not exceeding $1,000,000, do. do Not exceeding §2,000,000, do. do For every million in excess of $2,000,000 Who regarded as such Tax for licenses shall not be for less amount than sales for previous year, unless, etc Not allowed to act as commercial brokers License understated may be again assessed Are those who sell by the original package to those who sell again (Decision No. 11) Wholesale dealers in liquors, for each license (Amended) Who regarded as such (Amended) Distillers and brewers excepted Shall pay for each license the amount required for wholesale dealers, act March 3, 1863 Who required to take out this license Distillers and brewers excepted Willow, manufactures of, ad valorem duty ■\Vine made of grapes, per gallon Withdrawal entry, from bonded warehouse, stamp duty Wood, manufactures of, not otherwise provided for Wood screws, per lb Wool, manufactures of, not otherwise provided for Y\'orsted, manufactures of, not otherwise provided for Writ (legal documents) or other original process in any court of record Issued by justice of the peace, or in United States courts Eeturned without service, upon alias, if issued, stamp duty Y. Yachts, pleasure or racing vessels, under $600 Valued above §600, and not exceeding §1 ,000 For each additional $1,000 in value Taxes upon, to be levied and paid annually Interpreting Section 77, in relation to (Decision No. 21) Yarns, see ' ' Threads. ' ' Yellow sheathing metal, in rods or sheets, ad valorem duty z. Zmc. oxide of, per 100 lbs Being mixed with linseed oU, duty paid, not subject to addi- tional duty Manufactures of, not otherwise provided for Ta.x. ] Page 202 2 per ct. 110 exempt. 54 §0 25 56 50 00 43 43 43 46 46 48 25 00 107 50 00 107 100 00 107 200 00 107 300 00 107 500 00 107 250 00 107 107 107 107 107 220 100 00 42 43 43 107 108 108 3 per ct. 59 05 58 50 84 3 per ct. 59 ,015 56 3 per ct. 59 3 per ct. 59 50 87 exempt. 87 50 294 5 00 62 10 00 62 10 00 62 110 225 1 per ct. 3 per ct. 109 14 DAY USE RETURN TO DESK FROM WHICH BORROWED LOAN DEPT. This book is due on the last date stamped below, or on the date to which renewed. Renewed books are subject to immediate recall. ^f.A"i^^ — -w*^ ^U ^^^^^'^<~RPM ^^1-^7 m. ^^ ^^y 2 2 79a I ^Jife^^sToUVB^^ Vn^^^^rni. J GENERAL LIBRARY U.C. BERKELEY BQQD6aOS64 8613!20 THE UNIVERSITY OF CALIFORNIA LIBRARY