Page:United States Statutes at Large Volume 14.djvu/507

 THIRTY-NINTH CONGRESS. Sess. II. Ch. 169. 1867. 477 tion or refininv, of crude etroleum, or of crude oil produced by a single Al‘ll°l°¤· &¢2· distillation ofccoal, shale,ppeat, asphaltum, or other bituminous substan- :;;‘,p;,;`°m'°` ces; Palm-leaf and straw, bleached, split, prepared, or advanced by being braided or woven. but not made up into hats, bonnets or hoods; Potato hooks, pitchforks, manure and spading forks; Pottery ware of all descriptions, including stone, earthen, brown and yellow earthen, and common or gray stone ware; Rock and root diggers or excavators; Root-beer and other small beer ; Salt; Soap, common brown, in bars, sold for less than seven cents per pound; Saws for cotton gins, when used by the maker, in the manufacture of ms ; g Pumps, garden engines, and hydraulic rams ; School-room seats and desks, blackboards, and globes of all kinds ; Sleds, wheelbarrows, and handearts, and fence made of wood; Solcs and heel-taps made of India-rubber or of India-rubber and other materials; Shirt fronts or bosoms, wristbands or cuffs for shirts, except those made of paper; Spiral springs used in the manufacture of furniture ; Stove polish or other manufacture exclusively of plumbago, buck-saws, stump machines, potato diggers; Steel of all descriptions, whether made from muck-bar, blooms, slabs, loops, or otherwise; Scythes; Straw or binder’s board and binder’s cloth, and straw wrapping paper; Tags for merchandise and direction of cloth, paper or metal, whether blank or printed; thimble skeins and pipe boxes, made of iron; Tin·ware for domestic and culinary purposes ; Ultramarine blue; Varnish ; Wagons, carts, and drays, made to be used for farming, freighting, or lumber purposes ; Washing, mangling, and clothes-wringing machines, zinc washboards, spinning and flax wheels, hand reels, hand looms, wooden knobs and beehives ; Provided, That the exemptions aforesaid shall, in all cases, be confined Eg°’$lfl°::t. exclusively to said articles in the state and condition specified in the fore-  ,l;,°,,h°;_, l` going enumeration, and shall not extend to articles in any other form, nor condition. to manufactures from said articles. Sue. 12. And be z't_;%trz/zer enacted, That there shall be levied, collected, ,.T"‘ °“ l"`”’d¥ and paid on brandy made from grapes, one dollar per gallon ; and if any r°i?;,f5i;°i§,s person Shall knowingly manufacture, compound, put up, sell, or dispose of, making, selling, or cause to be manufactured, compounded, put up, sold, or disposed of, or gf;n“;\_g;*;Qdg'ny aid or assist therein, any fluid as or for or under or with the name of nnidnotreiilly brandy made from grapes which shall not be really such, he shall, on $¤°h· conviction thereof, be punished for each offence by a line not exceeding one thousand dollars, and by imprisonment not exceeding one year, or both said punishments, in the discretion of the court, and any such simu- Simulmd glted or compounded fluid as aforesaid shall be forfeited to the United glflgdw b° fm" lates. SEC,13. And be it further enacted, That the act entitled "An act to Further provide intcrnal revenue to support the government, to pay interest on ¤m9¤dm°¤J” *0 ¢h€ public debt, and for other purposes," approved June thirty, eighteen izllxgiiigggslo hundred and sixty-four, and as subsequently amended, be further amended 1864,_<;li· 178- as follows, namely : — V°l· "“· P" 22* Income. —— That section one hundred and sixteen be amended by striking Income tax.