Page:United States Statutes at Large Volume 14.djvu/165

 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. 135 That in estimating sales of goods, wares, and merchandise for tho purposes Su}; wgglalgggo of this section, any sales made by or through another broker upon wlucli by ml through a tax has been paid shall not be estimated and included as sold by the anprhegsppker broker for whom the sale was made. EEK12d_ ` That section one hundred be amended by striking out all after the cn- section ico, acting clause, including schedule A, and inserting in lieu thereof the following: That there shall be levied, annually, on every carriage, gold Annual tasdon watch, and billiard table, and on all gold or silver plate, the tax or $$;:é‘;§;?t)*ff;iard sums of money set down in figures against the same, respectively, or rabies, gold 0;- otherwise spccified and set forth in schedule A, hereto annexed, to be ¤¤lV¤¤ Dim paid by the person or persons owning, possessing, or keeping the same on the first day in May, in each year, and the same shall be and remain 0. lien thereon until paid. SCHEDULE A. Schedule A. CARRIAGE, phzeton, carryall, rockmvay, or other like carriage, and any coach, Curing6S- hackney coach, omnibus, or four-wheeled 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 used exclusively in husbandry or for the transportation of merchandise, valued at exceeding three hundred dollars and not above five hundred dollars each, including harness used therewith; six dollars. . $6 00 Carriages of like description, valued above five hundred dollars, each, ten dollars ... . ... 10 00 Ox `Gomu Warcmcs, composed wholly or in part of gold or gilt, kept for use, Gold watches, valued at one hundre dollars or less, each, one dollar, I 00 On gold watches, composed wholly or in part of gold or gilt, kept for use, valued at above one hundred dollars, each, two dollars. 2 00 IBILLIARD Turns, kept for use, each, ten dollars. 1000 Billiard tables. Provided, That billiard tables keptfor hire, and upon which a special tax has been imposed, shall not be required to pay the tax on billiard tables kept for use, as aforesaid, anything herein contained to the contrary notwithstanding. On plate, of gold, kept for use, per ounce troy, fifty cents. . 50 Gold pmté, On plate, of silver, kept for uso, per ounce troy, five cents .. 05 Silver prim Provided, That silver spoons or plate of silver used by one family to an amount Proviso. not cxreecling forty ounces troy belonging to any one person, plate belonging to reli- Exemption of gious societies, and souvenirs and keepsakes actually given and received as such and csrwlu silver not kept for usc; also, all premiums awarded as a token of merit by any agricultural Pl“*·°» &°· society, corporation, or association of persons, for any purpose whatever, shall be exempt from tax. That sections one hundred and one and one hundred and two be, and Repeal of secthe same are hereby, repealed. ti¤¤S 101, 102- That section one hundred and three be amended by striking out all af- Section 103. ter the enacting clause, and inserting in lieu thereof the following: That Tax on gross every person, firm, company, or corporation owning or possessing or hav- "zifgs ;°;* d ing the care or management of any railroad, canal, steamboat, ship, barge, smflg gi. ,.,,,2 canal-boat. or other vessel, or any stage-coach or other vehicle, except roads, steamhacks or carriages not running on continuous routes, engaged or employed §;’c””s· °°”‘“h°S· in the business of transporting passengers for hire. or in transporting the mails of the United States upon contracts made prior to August first, eighteen hundred and sixty-six, shall be subject to and pay a tax of two Rats of tax. and one half per cent of the gross receipts from passengers and mails of such railroad, canal, steamboat, ship, barge, canal-boat, or other vessel, or Tax not to be such stagecoach or other vehicle : Provided, That the tax hereby imposed messed ¤P9¤ shall not be assessed upon receipts for the transportation of persons or gglnggiggfs mails between the United States and any foreign port; but such tax shall tion; be assessed upon the transportation of persons from a port within the u *8 l£l§Sg§;°d United States through a foreign territory to a port within the United Pg,.,;,;,,,,: m` States, and shall be assessed upon and collected from persons, firms, com- bow assessed pames, or corporations wrthm the United States, receiving hire or pay for °'"d °°u°°°°d‘