Apothecaries, when a license as wholesale or retail dealer has not been taken out, and where the annual gross receipts on sales exceed one thousand dollars, for license, Do., whose gross annual sales are less than one thousand dollars, Appeal not allowed in cases of fraudulent lists or under-valuation, notice of time and place for hearing, Do., Do., before whom made, and question at issue, Do., to be in writing, . Appraisements of value or damage, on each, a stamp duty of Aromatic Snuff, on each package of, the retail price or value of which does not exceed 25 cents, a stamp duty of Do., Do., Do., Do., on each package of, the retail price or value of which ex- on each package of, the retail price or value of which_ex- on each package of, the retail price or value of which ex- on each package of, the retail price or value of which ex- Articles not to be considered as manufactures, Assessors for each district, how appointed, subdivide his district and appoint assistants, certificate of, to be delivered to collector, Do., Do., Do., Do., Do., penalty for not taking oath, . duty relative to lists of property owned in other districts, lists to be sent to the principal assessor within thirty days, to keep lists open fifteen days, to advertise time and place of hearing appeals, to submit lists to the inspection of all persons, question to be decided by assessors on an appeal, to give notice of an increase of valuation, to make lists of persons liable to taxation, and amount to make separate lists of non-residents, to send lists to collectors, and penalty for neglect, penalty may be remitted by commissioner, compensation of assessors, in Oregon and California, and the territories, other cases of compensation, other duties under act of 1861, to receive abstract of books of distillers and brewers duty when persons notified fail or neglect to make out lists, Do., do. do. Do., Do., 33 35 to estimate gas, to receive monthly report of auctioneers, 36 41 butchers, 42 railroad companies, 43 steamboat captains, 43 ferry boat owners, 43 bridge keepers, 43 to receive list of advertisements from publishers, Assessors assisting, how appointed, 48 51 2 2 3 to notify absent persons, duty when persons notified fail to make out lists, to send lists to districts where persons reside, Do., compensation of, Associations to make a list, &c., Auctioneers, for license, Do., to make monthly returns to the assessors, and penalty for $20 00. 27 27 41 of 1 per ct. 41 B Band Iron. See "Iron." Banks, on all dividends, Banks, to make semi-annual statement, Do., authorized to deduct the amount of tax from the dividend, Bankers, every person who keeps a place of business where credits are opened in favor of any person, firm, or corporation, by the deposit or collection of money or currency, and the same, or any part thereof, shall be paid or remitted upon the draft, check, or order, of such creditor, but which does not include incorporated banks, or other banks legally authorized to issue notes as circulation, for license, Beer, per barrel of 31 gallons, fractional parts of a barrel to pay proportionately, Billiard Tables, for private use, Do., for public use, each table, for license, Bills of Exchange (inland) for the payment of any sum of money exceeding $20 and not exceeding $100, otherwise than at sight or demand, stamp duty of Bills of Exchange (foreign) drawn in, but payable out of the United States, if drawn singly, or otherwise than in sets of three or more, according to the custom of merchants and bankers, same as bill of exchange (inland). Do., Do., Do., Do., Do., Do., Do., Do., Do., if drawn in sets of three or more, for every bill of each set, TAX. PAGE 3 cents. 57 5 cents. 57 10 cents. 57 15 cents. 57 20 cents. 57 30 cents. 57 50 cents. 57 57 Bills of Exchange (foreign), &c., for every $2,500 or part thereof, in ex cess of $7,500, Bills of Lading for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, excepting the ports of British North America, a stamp duty of Bitters. See "Preparations." Boards are not to be considered as a manufacture, Do., of any description other than such as are required in legal Books are not to be regarded as a manufacture, Do., Do., Do., Do., containing medicines, &c., the retail price or value of which, containing medicines, &c., the value of which, contents in- containing medicines, &c., the value of which, contents in- Bowling alleys, for each alley, duty for license, Boxes, containing medicines, &c., same as "Bottles." Brass, manufactures of, if not otherwise specified, Breweries and distilleries may be inspected by the collector in the day Brewers, every person who manufactures fermented liquors of any name Do., cense, Brewers, to pay duty on ale, beer, lager beer, and porter, Do., to keep a record of grain used, and quantity of fermented 70 cents. Do., restored on payment of duties, Do., furnish abstract of entries on books to assessors monthly, if requested, Bridges, toll, on gross receipts, Bricks are not to be considered as a manufacture, Bridge keeper, to make monthly statement, Bristles, manufactures of, not otherwise specified, Brokers, auction sales by, of goods, wares, merchandise, articles, or things, on gross amount of sale, Brokers, for license, Brokers, commercial, for license, Brokers, land warrants (see Land Warrant Brokers), Brokers, who require a broker's license, Do., cattle, cost of license, Do., commercial, who require such a license,. Bullion, in the manufacture of silverware, is not to be considered a man ufacture, Burning Fluid is not to be considered a manufacture, Butchers, to report monthly to assessors, . 3 per ct. 3 per ct. 24 40 43 Cards, playing, per pack of whatever number, when the price per pack does not exceed 18 cents, 5 per ct. 3 per ct. 1 cent. 63 2 cents. 63 3 cents. 63 4 cents. 5 cents. one horse, Do., Do., Calves, slaughtered, per head, Carriages, &c., valued at $75 or over, including the harness, drawn by drawn by two horses, valued at $75, and not exceeding $200, exceeding in value $200, and not exceeding $600, Do., exceeding $600 in value, Cassia, ground, and all imitations of, per pound, Castile Soap, valued not above 3 cents per pound, per pound, Do., valued above 3 cents per pound, per pound, Catarrh Snuff, each package of, the retail price or value of which does not 5 cents. $1 00. 41 2 00. 42 5 00. 42 10 00. 1 cent. 1 mill. 38 5 mills. exceed 25 cents, a stamp duty of 1 cent. Do., Do., Do., each package of, the retail price or value of which exceeds 2 cents. 3 cents. 4 cents. 63 63 42 37 62 62 Do., each package of, the retail price or value of which exceeds tional part thereof, over and above one dollar, an additional Cattle Brokers, cost of license, Do., who is one, Cattle, horned, exceeding eighteen months old, slaughtered for sale, each, 30 cents. 42 Do., slaughtered by any person for his own consumption, Cattle brokers, for license, Cavendish tobacco, valued at more than 30 cents per pound, per pound, pound, gallon, Certificate of stock in any incorporated company, stamp duty on each, Certificate of profits, &c., for sum exceeding fifty dollars, . 10 cents. 37 Certificate of deposit of any sum of money in any bank or trust company, Do., Do., sel, or steamer, or any letter, or memorandum, or other exceeding three hundred tons, and not exceeding six hun- exceeding six hundred tons, stamp duty, Checks drawn upon any bank, trust company, or any person or persons, Cheese is not to be considered a manufacture. Chemical preparations, same as "Medicines." Chocolate, prepared, per pound, Circuses, every building, tent, space, or area, where feats of horsemanship Citizens, to make a list, &c., Claim agents, whose business it is to prosecute claims in any of the exec- Clock movements, made to run one day, each, Cloth, before it has been dyed, printed, bleached, or prepared in any after it has been dyed, duty assessed on increased value, Coal oil may be removed for export, or re-distillation, duties to be paid when not exported, illuminating, refined, and all other bituminous substances used for like purpose, |