Page:United States Statutes at Large Volume 12.djvu/495

 I`HlRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 465 On glue and gelatine of all descriptions in the solid state, five mills per thelutl md 8°l¤· pound; ' · Qu glue and cement, made wholly or in part of glue, to be sold in the Glug and ce. liquid state, twenty-five cents per gallon; mem- On patent or enamelled leather, five mills per square foot; Patent leather. f On patent Japanned split, used for dasher leather, four mills per square cot; f On patent or enamelled skirting leather, one and a half cent per square 001;; On all sole and rough or harness leather, made from hides, imported Sole, Sw., leaeast of the Cape of Good Hope, and all damaged leather, five mills per lm'- poun ; On all other sole or rough leather, hemlock tanned, and harness leather, seven mills per pound; On all sole or rough leather, tanned in whole or in part with oak, one cent per pound ; On all finished or curried upper leather, made from leather tanned in Upper leather. the interest of the parties nnishing or currying such leather not previously taxed in the rough, except calf skins, one cent per pound ; On bend and butt leather, one cent per pound ; Bend leather. On offal leather, five mills per pound; 053,1 leather-. On oil-dressed leather, and deer skins dressed or smoked, two cents per pound; On tanned calf skins, six cents each; Cm- md goat On morocco, goat, kid, or sheep skins, curried, manufactured, or finished, skins, &c. four per centum ad valorem: Provided, That the price at which such skins are usually sold shall determine their value; On horse and hog skins tanned and dressed, four per centum ad valorem; Sk§g"° aud Mg On American patent calf skins, five per centum ad valorem ; p,,§_ calf Sk;,;,,, On conducting hose of all kinds for conducting water or other fluids, a Conducting duty of three per centum ad valorem ; h°s°· On wine, made of grapes, five cents per gallon; Wim- On varnish, made wholly or in part of gum copal or other gums or sub- Vennsn. stances, five per centum ad valorem ; On furs of all descriptions, when made up or manufactured, three per Furs. centum ad valorem ; On cloth and all textile or knitted or felted fabrics of cotton, wool, or Cloth, cotton other materials, before the same has been dyed, printed, bleached, or pre- °" ""°°u°"·&°‘ pared in any other manner, a duty of three per centum ad valorem: Provided, That thread or yarn manufactured and sold or delivered exclusively 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; Ou all diamonds, emeralds, and all other jewelry, a tax of three per Diamonds, &c. centum ad valorem ; On and after the first day of October, eighteen hundred and sixty-two, Cotton. there shall be levied, collected, and paid, a tax of one half of one cent per pound on all cotton held or owned by any person or persons, corporation, or association of persons; and such tax shall be alien thereon in Lien. the possession of any person whomsoever. And further, if any person or persons,, corporations, or association of persons, shall remove, carry, Penalty. or transport the same from the place of its production before said tax shall have been paid, such person or persons, corporation, or association of persons, shall forfeit and pay to the United States double the amount of such tax, to be recovered in any court having jurisdiction thereof: Provided, however, That the Commissioner of Internal Revenue is hereby Proviso. Vox,. xix. PUB. -59