Page:United States Statutes at Large Volume 14.djvu/159

 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 129 shall be subject to a tax of twenty cents per gallon ifi after said mixing Tax. or distillation, the product marks, by Baumé’s hydrometer, between said points of thirty-six and fifty-nine degrees, inclusive. I _ On illuminating, lubricating, or other mineral oils, marking not less &Illupnin;nng, than thirty-six nor more than fifty-nine degrees Baumé’s hydrometer, the dféfgfpacga exclusive product of the refining of crude oil produced by a single dishl- ,,,8 of cmd, 0;;, lation of coal, shale, asphaltum, peat, or other bituminous substances, not otherwise provided for, ten cents per gallon. _ On oil, naphtha, benzine, benzole, or gasoline, marking more than fifty- M0;]. uspsés; nine degrees Baumé’s hydrometer, the product of the distillation, re-dis· uu'é"§,$’gu0lm°_ tillation, or refining of crude petroleum, or of crude oil produced by a single distillation of coal, shale, peat, asphaltum, or other bituminous substances. a tax of ten cents per gallon: Provided, That distillers and fDi9ti1le¤·s,_f¤¤- refiners of illuminating, lubricating, or other mineral oil, naphtha, benzine, ;c'Kf§;”‘;;éjgc, benzole, or gasoline, shall be subject to all the provisions of law applicable to an lawp applito distillers of spirits, with regard to special taxes, bonds, returns,_assess- g?l€°i;_?tg*S;: tg; ments, removing to and withdrawing from warehouses, liens, penalties, Rsdgamegnmcb forfeitures, drawbacks, and all other provisions designed for the purpose saryby the comof ascertaining the quantity distilled, and securing the payment of taxes, ““”‘°“°" so far as the same may, in the judgment of the commissioner of internal revenue, and under regulations prescribed by him, be deemed necessary 1 U¢¤’¤:i¤: di!?- for that purpose: And provided further, That distillers and refiners of ,.2*;,;; 0a€"£,,°" coal or mineral oil, whose product shall not exceed twenty-tive barrels per than once in` day, on a monthly average, shall not be required to make returns oftener °l“'*Y ‘*°Y‘· than once in thirty da rs. On spirits of turperitine, ten cents per gallon. $1}i\‘i¤ of Wh- On coffee, roasted or ground, on all ground spices and dry mustard, and P°£‘Qg§g ground upon all articles intended for use as substitutes for or as adulterations of spices, and dx-y· coffee, spices, or mustard, and upon all compounds and mixtures prepared mfltgdw ml **1* for sale, or intended for use and sale as coffee, spices, or mustard, or as E,:;},?? substitutes theretor, one cent per pound: Provided, That the exemption of Provisc. one thousand dollars in annual value of product manufactured shall not apply to any of the above-specified articles mentioned in this paragraph. On molasses produced from the sugar-cane, and not from sorghum or M¤l¤$¤¤¤= imphee, a tax of three cents per gallon. On sirup of molasses or sugar—cane juice, when removed from the plan- _ Sugancana tation, concentrated molasses or melado, and cistern bottoms, of sugar ·l“‘°°· produced from the sugar·cane and not made from sorghum or imp.hee,a tax of three-fourths of one cent per pound. On sugars not above number twelve Dutch standard in color, produced Sugars not from the sugar-cane and not from sorghum or imphee, other than those ig?" ’“"“b°" produced by the refiner, a tax of one cent per pound. Am, A ,.,4 On sugars above number twelve and not above number eighteen Dutch mm numger standard in color, produced directly from the sugar-cane and not from lzgxndnotabovg sorghum or imphee, a tax of one and a half cent per pound. ¤“¤¤b°*‘ 186 On sugar above number eighteen Dutch standard in color, produced above numberdirectly from the sugar·cane and not from sorghum or imphee,a tax of 18· two cents per pound. On the gross amount of the sales of sugar refiners, including all the Grossamounts. products of their manufactories or refineries, a. tax of two and one half of °f sms °f ““g" . refiners. one per centum ad valorem: Provided, That every person shall be re- who are Sugar. garded as a sugar refiner, and pay the taxes required by law, whose busi- f¤6¤¤¤· ness it is to advance the quality and value of sugar upon which a. tax. or duty has been paid, by melting and recrystallization, or by liquoring, clay-. Pwr P· 474-» ing, or other washing process, or by any other chemical- or mechanical means, or who shall by boiling or other process advance the quality or value of molasses, concentrated molasses, or melado, upon which a tax or duty has been paid. On sugar candy and all confectionery made wholly or in part of sugar, Sugar candy v01.. xiv. 9