Page:United States Statutes at Large Volume 14.djvu/505

 THIRTY-NINTH CONGRESS. Sess. II. Ch. 169. 1867. 475 On manufactures exclusively of glass, other than window glass, three Manufactures per contum ad valorem. ggglass. except. On manufactures of wool, or of which wool is the chief component of WOOL material, or the component material of chief value, two and a. half per ccntum ad valorem. That section ninety-four be amended by adding to the end of said No mx upon seocion the following words: "But no tax shall be imposed upon the re- dw {‘¤dy<>l¤6 0* dyfcjing or reprinting of cloths or other articles." zlgglgflng °f That section ninety-six be amended by inserting after the words “ and §ection 06. also all goods, wares, and merchandise, and articles," and before the words ::'·tl’(:g2· Mnade or manufactured from materials," the words " not specially named from taxi? and taxed, and which arc." That section one hundred and three be amended by striking out the Section 103. word " three " where it occurs in the second proviso, and inserting the *,:;;:1;* 13;, words " two and a halfQ" and by striking out the words " until the thirtieth receipts ogg;]. day of April, eighteen hundred and sixty-seven." ¤‘0¤<l¤. {'Mies, That schedule B, in relation to stamp duties, named in section one hun- °"gclf]';g§f;‘B dred and fifty-one, be amended by striking out of said schedule the words Legal docu- ‘·legal documents," and all thereafter, and inserting in lieu thereof the m°¤”· following: “Provided, That the stamp duties imposed by the foregoing Tax onmunischedule (B) on manifests, bills of lading, and passage tickets, shall not f‘f“k;°’*°“P‘ apply to steamboats or vessels plying between ports of the United States py' and ports of British North America: And provided further, That all €;;‘?f‘::;;?t:;} nflidavirs shall be exempt from stamp duty." du; _ Also by inserting an the end of the last. paragraph relating to " probate Nl; Stamp {0,- of will," the following words: “Provided, That no stamp either for probate Probm ¤¤` Wills. of wills, or letters tcstamentary, or of administration, or on administrator 5·°g;:;';S;;°1°° or guardian bond, shall be required when the value of the estate and ef- coeds $1,000; fccts, real and personal, does not exceed one thousand dollars: Provided further, That no stamp tax shall be required upon any papers necessary ¤°¤¤ ¤P<>¤ P1- to be used for the collection from the government of claims by soldiers or f°:;s$§i;:;l°°b their legal representatives of the United States, for pensions, back pay, claims on govbounty, or for property lost in the service. The reduction of taxes pro- °'“"{°““g P“Y· vided in this section shall take etfect on and after March one, eighteen P°Wl;)::’m§' hundred and sixty-seven." fnkcs cifect. Sm. 10. And be it further enacted, That the act amendatory to the act Act of 1866, entitled "An act to provide internal revenue to support the government, °h· 818% W6, to pay interest on the public debt, and for other purposes," approved June p' 9 ’ °m°°d°d‘ thirty, eighteen hundred and sixty-four, approved July thirteen, eighteen Amendments. hundred and sixty-six, be amended as follows, viz : —— That section ten be amended by adding after the word " pupils," in the Section 10. sixth paragraph of said section, the words " but not including distilled gfgélgé 1;; spirits, mineral oil, tobacco, snuff, und cigars.” exempt prgm ` Also, by striking out in the paragraph relating to monuments, after the taxationword “ monuments," where it first occurs, the words "0f stone." That section eighteen be amended by adding thereto the following: 5mg0n1g_ " Provided, That the exemption herein shall not apply to tobacco, snuff, Am, p-152- aml cigari magnufacturod, or spirits distilled, or petroleum refined, either in m;'§gEg§0‘;_f or or suc 1 sc cols and colleges." schools. That section nineteen is hereby amended by adding the following there- Swim 19 to: “ é\nd no suit for the purpose of restraining the assessment or collec- éintc, p. ul:. tion o tax shall be maintained in any court." °l*¤· That section forty-three be amended by striking out the last two sen- Section 4s. tenccs. 16§W¢» np- 162. Amend section forty-eight of the act relating to internal revenue, ap- S`_.,(,t;0,, 4g_ proved July thirteenth, eighteen hundred and sixty-six, so as to insert in Ame. p- 164. the proviso the word “ thirds " after [the] word " halves," and before ]81;_xbg;,b:?'• the word “.quartm·[s]," and also amend it by striking out the words pogter, xml o' " more than one quarter and not more than one half shall be accounted