Page:United States Statutes at Large Volume 14.djvu/161

 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 131 On steel made directly from muck·bar, blooms, slabs, or loops, a tax of Steel. three dollars per ton. _ On stoves, and hollow ware in all conditions, whether rough, tmned, or Stoves and enamelled, and castings of iron, not otherwise provided for, a tax of three h°“°" “’”°· dollars per ton. _ On tubes made of wrought iron, a tax of five dollars per ton. {wrought iron On steam, locomotive, and marine engines, including the boilers, and tusigm m0_ on railroad cars, a tax of five per centum ad valorem: Provided, That rnotive, dud mawhen the boilers, tubes, wheels, tire[s],· axles, bells, shafts, cranks, wrists, rggglgsjgaud or head-lights of such engines or cars shall have been once assessed, and T,,,, ,,,,,1,,,, a tax previously paid thereon, the amount so paid shall be deducted from materials to be the taxes on the tinished engine or cars. d°d°°t°d‘ On boilers of all kinds, water tanks, sugar tanks, oil stills, sewing ma- _Boilei-s, tanks, chines, lathes, tools, planes, planing machines, shafting, and gearing, a tax i225g5m;? ma' of live per centum ad valorem. ’_ _ On railings, gates, fences, furniture, and statuary made of iron, a tax of 8{;<;¤§;¤ll¤g¤. five per centum ad valorem. g ’ ' On copper and brass tubes, nails, or rivets, sheet lead, and lead pipes t EODPEF. ggéi and shot, a tax of Eve per centum ad valorem. §c_°s’s °€ On goat, call, kid, sheep, horse, hog, and dog skins, tanned or dressed Goat, &e. skins. in the rough, a tax of five per centum ad valorem. POS, P up On goat, cali] kid, sheep, horse, hog, and dog skins, curried or finished, ’ _` a tax of "dve per centum ad valorem: Provided, That all goat, calf, kid, Tax when Ito sheep, horse, hog, and dog skins upon which duties or taxes have been ac- ::e8;;kVvg:u;°' ( rally paid, shall be assessed on the increased value only when curried or finished. On patent enamelled, and japanned leather and skins of every descrip- Patent, enamaion, a tax of five per centum ad valoremz Provided, That when a tax or ?;*lg§a?c.l_“P*‘“· July has been paid on the leather in the rough, the tax shall be assessed p,O,,,,,,_ ` and paid only on the increased value. On oil—d1essed leather, a tax of five per centum ad valorem. 0il·d¤‘°¤5°d On leather of all descriptions, tanned or partially tanned, in the rough, ]°“£2;€{,e,._ i tax of five per centum ad valorem. Pos, p_ 4.,, On leather of all descriptions, curried or finished, a tax of five per ’ centum ad valorem: Provided, That all leather in the rough upon which 0u'I,*;;;;;;d°“lY duties or taxes have been actually paid, shall be assessed on the increased value, value only when curried or finished. On all liquors known or denominated as wine, not made from grapes, Winenotmado currants, rhubmd [rhubarb], or berries, produced by being rectified or f'°‘“ g"‘P°S¤&°· mixed with other spirits, or into which any matter whatever may be infused to be sold as wine, or by any other name, and not otherwise provided for in this act, a tax of fifty cents per gallon: Provided, That the return, Returns, colassessment, collection, and the time of collection of the taxes on such 1°°’l°"s»&°· wines shall be subject to the regulations of the commissioner of internal revenue. And any person who shall willingly and knowingly sell or of- Penalty for fer for sale any such wine made after the passage of this act, upon which l‘n“f"g;gQ;1;§“‘ the tax herein imposed has not been paid, or which has been fraudulently wiiie, when tax evaded, shall, upon conviction thereoh be subject to a fine of Eve hundred lm? **0* l>¤¤¤ dollars or to imprisonment not exceeding two years at the discretion of Pm' the court. On cloth and all textile or knitted or felted articles or fabrics of cotton, _ Gloth and texwool, or other materials, before the same has been dyed, printed, or g,;§’}£fgs°" bleached, and on all cloth painted, enamelled, shirred, tarred, varnished, or " oiled, a tax of five per centum ad valorem. Post, p. 475. On thread and twine, a tax of five per centum ad valorem. Thread and- On articles of clothing manufactured or produced for sale by weaving, tWi¤¤· _ 1 __ knitting, or felting; on silk hats, bonnets, and hoop-skirts; on articles b0g;(£;ui§f,Q:`j"‘ manufactured or produced for sale as constituent parts of clothing, or for skirts. i ` trimming or ornamenting the same, and on articles of wearing apparel mfms °i °l°*·· D°’