Page:United States Statutes at Large Volume 12.djvu/492

 462 THIRTYLSEVENTH CONGRESS. Sess. II. Ch. 119. 1862. d¤W¤¤;V¤·Y¤¤ md? turin the same with all or any of the requirements and regulation; (mm mW6d_ prescribed m this act ID re ation there, e assm n a. sessor may, upon such mformatton as he may have, assume and estimate the amount and ·value of such manufactures, and upon such assumed amount assess the duties, and said duties shall be collected in like mannerlas in case the provisions of this act in relation thereto had been comphed with, and to such articles all the foregoing provisions for liens, fines, penalties, and forfutures, shall in like nnanner apply. Goods exempt Sec. 73. And be ttfurther enacted, That all goods, wares, and merf’°'“ d“°7‘ ohandise, or articles manufactured or made by any person or persons not for sale, but for his, her, or their own use or consumption, and all goods, wares and merchandise or articles manufactured or made and sold, except spirituous and malt liquors, and manufactured tobacco, where the annual product shall not exceed the sum of six hundred dollars, shall be Pr<>vi¤¤· and are exempt from duty: Provided That this shall not apply to any business or transaction where one pzjrty 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 val & the§efor,7n:.1d reoelvintg thehgoods, vys;·’eshar;dtl;nerchandise] or artiiclesklth , .,m. And e uean uann o b° °’lg:;;*°g&;’Y good]? wares, HDd8I:18‘l{3L;1QUjl’lS;n:;(UlFCd lo be gated, as qaforesahd, and s'subject to an ud valorem duty, shall be estixnatcd by the actual sales made by the manufacturer, or by his, her, or their agent, or person or persons acting m hm, her, or their behalf; and where such goods, wares, and mer— chandise have been removed for consumption, or for delivery to others, or placed on shipboard, or are no longer within the custody and control of the magpfiactpretz or xnanufacturersg or his lpr their aggnfi not being indhig, hir, or err ac ry s ore or ware ouse the va ue s a e estimate y the average of the inarket value of the like goods, wares, and merchandise, during the time when the same would have become liable to and charged with duty.
 * ····=*····*·<*···=·* g ···· r il an wars
 * Dutics on cer- Sec. 75. And be it further enacted, That from and after the said first
 * ·:;‘;d';‘$;{;:°‘ day of August, eighteen hundred and sixty-two, upon the articles, goods,

` wares, and merchandise, hereinafter mentioned which shall thereafter be PML P· 729- produced and sold, or be manufactured or made and sold, or removed for consumption, or for delivery to others than agents of the manufacturer or producer withm the United States or Territories thereof; there shall bc levied, cpllected, Eid paid the following duties, to be paid by the producer or manu acturer thereo, that is to say: Candles. On candles, of whatever material made three per centum ad valoremg Mmm! coals. 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 con- P¢>-¢¢,p- 716- tracts (pg lease of coal lands made before the first day of April, eighteen un r and sixty-two the lessee shall pay the tax; Lard oil, &c· 1On lard oil, mustard-seed oil, linseed oil, and on all animal or vegetable Post, p.729. oi s not exempted nor provided for elsewhere whether ure or adulter- Red oil ex. ated, two cents per gallon: Provided, That red, oil or oleig acid, produced ¤¤¤P¤· m the manufacture of candles, and Iused as a. material in the manufacture of soap, paraflinc, vrhale and fish oil, shall be exempted from this duty; Illuminating Qu gas, Jumlnaung, made of coal, wholly or in part, or any other ma- 8***- ternal, 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 he above five hundred thousand, and not exceeding five millions of cu 10 act per month ten cents per one thousand cubic feet- when the product shall be abode live millions, fifteen cents per one thodsand cubic feet; and the general average of the monthly product for the year precedrug thedreturg repaired by this act shall regulate the rate of duty herein xmpos ; an w ere any gas company shall not have been in operation for the year next preceding the return as aforesaid, then the rate shall be