Page:United States Statutes at Large Volume 12.djvu/497

 THIBTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 467 correct, and shall at the same time, as aforesaid, pay to the collector or Auction sales. 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. In all cases of delinquency in making said list or payment the assessment and collection shall be made in the manner prescribed in the general provisions of this act: Provided, That no duty shall be levied Certainsalss under the provisions of this section upon any sales by Judicial or execu- °*°“P°' tive officers making auction 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. 77. And be it further enacted, That from and after the first c*'*’l*;’$;€· day of May, eighteen hundred and sixty-two, there shall be levied, col- m‘Jdl;$Qg lected, and paid, by any person or persons owning, possessing, or keeping any carriage, yacht, and billiard-table, the several duties or sums of P°°*»`PP· 627. money set down in figures against the same respectively, or otherwise ul" specified and set forth in schedule marked A. SCHEDULE A. cmnuons, Yacrrrs, 1s1LLum>-·r4nLms, AND PLATE. Duty. Carriage, gig, chaise, phaeton, wagon, buggy-wagon, carryall, rock- D°“¤·°*•· Csrrkzcs away, or other like carriage, the body of which rests upon Pos, p_.,17_ springs of any description, kept for use, and whi zh shall not be ’ exclusively employed in husbandry or for the transportation of merchandise, and valued at seventy~five dollars or over, including the harness 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 which rests upon springs of any description, which may be kept for use, for hire, or for passengers, and which shall not be exclusively etnployed 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 5 00 Carriages of like description, valued above six hundred dollars, ten dollars. . .  10 00 Pleasure or racing vessels, known as yachts, whether by sail or Y¤¤l¤¤· steam, under the value of six hundred dollars, five dollars 5 00 Yachts valued above six hundred dollars, and not exceeding one thousand dollars, ten dollars. . . . .. . . 10 00 And for each additional one thousand dollars in value of said yachts, ten dollars. , .. 10 00 _ _ Billiard-tables, kept for use, ten dollars. . 10 00 B*H*¤'d‘**bl°’· Plate of gold, kept for use, per ounce troy, fifty cents.. . 50 P 1***** Plate of silver, kept for use, per ounce troy, three cents. . . . 3 Post, p. 717· That silver spoons or plate of silver, to an amount not exceeding forty ounces, as aforesaid, belonging to any one person, shall be exempt from duty. SLAUGHTERED CATTLE, HOGS, AND SHEEP. Sec. 78. And be ftfurlhcr enacted, That on and after the first day of Siauihtsrsd August, eighteen hundred aud sixty-two, there shall be levied, collected, :;;*8; °‘“· “‘° and paid by any person or persons, iirms, companies, or agents or employees thereof, the following duties or taxes, that is to say : Pm, p 718-