Page:United States Statutes at Large Volume 14.djvu/506

 476 THIRTY—NINTH CONGRESS. Sess. II. Ch. 169. 1867. one half}" and insert “ more than one quarter and not more than one third shall be accounted one third, and more than one third and less than one half shall be accounted one half": Provided, That fractional parts of barrels containing more than one quartfer] and not more than one half shall be accounted one half, and pay tax as such until June first, eighteen hundred and sixty-seven. Additional ar- Sec. 11. And be it further enacted, That on and after March first, §:}:‘6;‘;':¤P:°d' eighteen hundred and sixty-seven, in addition to the articles now exempt from mw,,?,; by law, the articles and products hereinafter enumerated shall be exempt ¤¤- from internal tax, namely: -4 Alcoholic and ethereal vegetable extracts, when solid and used solely for medicinal purposes; Bale rope, seines and netting for seines, twine, and lines of all kinds; Bar, rod, hoop, band, sheet, and plate iron of all descriptions, and iron prepared for the manufacture of steel: Provided, That the exemption aforesaid shall be confined exclusively to said articles in the state and condition specified in the foregoing enumeration, and shall not be construed as exempting spikes, nails, or any other manufactures of iron from the taxes now imposed by law ; Brush blocks;. Canned and preserved meats, and shell-fish; Carbolic acid and carbolate of lime, used solely for disinfectants; Carpet-bag and cabar frames. Canned and preserved vegetables and fruits; Casks, churns, barrels, wooden brushes and broom handles, tanks and kits made of wood, including cooperage of all kinds, bungs and plugs, packing boxes, nest boxes, and match boxes, whether made of wood or other materials; wooden hames, plough-beams, split—bottom chairs, and turned materials for the same unmanufactured, and saddle-trees made of wood, and match boxes heretofore made on which a tax has not been paid; Castings of iron, copper, or brass made for machinery, cars or scales, and castings made to form a part of any article upon which, in a finished state, a tax is assessed and paid; Cast-iron hollow ware, and cast-iron hollow ware tinned, enamelled, japanned, or galvanized; Clock trimmings, namely: Clock work, clock pillars, sash fastenings for clocks, winding keys, verges, and pendulum rods; Clothing or articles of dress not specially enumerated, made by sewing, for the wear of men, women, or children, from cloths or fabrics on which a tax or duty has been paid; Coffee mills, coffee grinders and roasters, and apple-paring machines; Copper bottoms for articles used for domestic and culinary purposes; Doors, window-sash, blinds, frames, and sills of whatever material; Drain, gas, and water pipe made of wood, or cement; Frames and handles for saws and buck·saws; Glue and gelatine, of all descriptions, in the solid state; Glue and cement made wholly or in part of glue in the liquid state; Horse-rakes, horse-powers, tedders, hames, scythe-snaths, hay-forks, hoes, and portable grinding mills; lélorseblankets, made from cloth on which a tax or duty has been P9!. i Licorice and licorice paste; Magnesium lamps; Manufactures of jute; Molasses, concentrated molasses or melado, sirup of molasses or sugarcane juice, and cistern bottoms; Oil, naphtha, henzine, benzole, or gasoline, marking more than seventy degrees Baumé’s hydrometer, the product of the distillation, or redistilla—