Page:United States Statutes at Large Volume 14.djvu/162

 132 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. India rubber, manufactured or produced for sale from India-rubber, gutta-percha, or ful'. &¤· from fur, or fur skins dressed with the fur on, a tax of five per centum Post, p. 474. ad valorem: Provided, That on all articles made of fur, the value of Proviso. which shall not exceed twenty dollars, a tax of two per centum only shall be aid. Boots, shoes, Cn boots, shoes, and`shoe·strings, a tax of two per centum ad valorem; md °l'°°‘“’i”gS· to be paid by every person making, manufacturing, or producing for sale -P°•*» P- *7*- boots or shoes, or iinrnishing the materials or any part thereof, andrem- Whstboot,&e. ploying others to make, manufacture, or produce them: Provzdea', l`hat ¤¤¤k°¤*° b° °x· any boot or shoemaker making boots or shoes to order as custom work °m°t' only, and not for, general sale, and whose work, exclusive of the materials, does not exceed annually in value one thousand dollars, shall be exempt from this tax. Clothing, On clothing, gloves, mittens, moccasins, caps, felt hats, and other arti- §l°'°¤&°’·PS· ***1* cles of dress for the wear of men, women, and children, not otherwise m?' °' assessed and taxed, a tax of two per centum ad valorem, to be paid by P°“* p' 4u' every person making, manufacturing, or producing for sale clothing, gloves, mittens, moccasins, caps, felt hats, and other articles of dress, or furnishing the materials or any part. thereof, and employing others to make, Certsincustom manufacture or produce them: Provided, That any tailor, or any maker W°’l‘ °°‘ *° b° of gloves, mittens, moccasins, caps, felt hats, or other articles of dress to taxed. order as custom work only, and not for general sale, and whose work, exclusive of the materials, does not exceed annually in value one thousand dollars, shall be exempt from this tax; and articles of dress made or trimmed by milliners or dressmakers for the wear of women and children C¤r¢¤i¤ work shall also be exempt from this tax: Provided, That the branching into
 * °,E,l:¤l:,i·“((i€;°id sprays, branches, or wreaths of artificial Bowers, on which an impost or

internal tax has already been paid, shall not be considered a manufacture within the meanin of this act. P¤P¤¤'· On paper not ogierwise herein provided for, a tax of three per centum ad valorem. 0,_}:g;•;§\¤*;;*; On all manufactures, not otherwise provided for, of cotton, wool, silk, mk, &c_"m,,, ’ worsted, hemp, Jute, indla-rubber, gutta—percha., wood, glass, pottery- ognerwtse pro· ware, leather, paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, ‘"d°d ‘"°’· horn, ivory, bone, bristles, wholly or in part, or of other materials, a tax When tax to of five per centum ad valorem: Provided, That on all cloths or articles (l;:e8‘;‘;l,Yv;’{:16l“‘ dyed, printed, or bleached, on which a tax or duty shall have been paid before the same were so dyed, printed, or bleached, the said tax of five per centum shall be assessed only upon the increased value thereof: And provided further, That any cloth or fabrics or articles as aforesaid, when made of thread, yarn, or warps, imported, or upon which an internal tax shall have been assessed and paid, shall be assessed and pay a tax on the increased value only thereof; and when made wholly by the same manufac- Brown earthen turer, shall be subject to a tax only of five per centum ad valorem: And
 * ":_‘;‘::“ provided further, That brown earthen and common or gray stoneware shall

be subject to a tax of two and one half per cent ad valorem, and no more. Diamonds, On all diamonds, emeralds, precious stones and imitations thereof, and O", all other jewelry, a tax of five per centum ad valorem: Provided, That ,,d_&,,_,,,,d,l;,,,,, when diamonds, emeralds, precious stones or imitations thereon imported tax to be only on from foreign countries, and upon which import duties have been paid, shall `"d“° °f‘°“’”g" be set or reset in gold or any other material, the tax shall be assessed and paid only upon the value of the settings. Bullion. On bullion in lump, ingot, bar, or otherwise, a tax of one half of one per centum ad valorem, to be paid by the assayer of the same, who shall Product of stamp the product of the assay as the commissioner of internal revenue,
 * ];’;'g);f,_l’° under the direction of the Secretary of the Treasury, may prescribe by

Sales, trans- general regulations. And all sales, transfers, exchanges, transportation, and 21:;, xxasghd exportation of gold or silver assayed at any mint of the United States, or Y * by any private assayer, unless stamped as prescribed by general regula·