MANUFACTURES AND OTHER SUBJECTS OF TAXATION. All Goods, Wares, Merchandise, or articles manufactured or made -including those used or consumed by the producer-if the product is $600 or less per annum, it is exempt; but if exceeding $600 and not exceeding $1,000 it will be taxed upon the excess of $600; if over $1,000 the whole annual product is taxable. But Refined Petroleum and Coal Oil, Gold and Silver, Spiritnous and Malt Liquors, Manufactured Tobacco, and Snuff and Cigars are not excepted in the above. But the following are exempt: Alcohol from taxed Spirits, Bone Dust, Boards, Bread and Breadstuffs, Building Stone in the rough, Bullion for Plating or Silver Ware, Burning Fluid, Butter, Chair stuff, Charcoal, Cheese, Coal, pea and dust, Coal Tar from gas-works, Coke, Concentrated Milk, Felloe stuff, Flax unwoven, Fish Oil, Flour, Fork-handles stuff, Hoop-skirt material, Hoops, Headings, Hub stuff, List stuff, Laths, Lumber in the rough, Marble in the rough, Meal, Malt, Match wood, Newspapers, Pail stuff, Plaster, Printers' Ink, Paraffine, Shooks, Shingles, Spoke Stuff, Shovel-handle stuff, Slate in the rough; Snath stuff, Staves, Tub stuff, Umbrella Stretchers, Whale Oil, and all manufactures made of materials already taxed, unless the increased value exceeds 5 per cent. ALE, Beer, Porter, and Lager, per barrel of 31 gallons, (fractions in proportion,)... ALTERATIVES.-See Stamp Duty. $1 .5 p. ct. .3 p. ct. ADVERTISEMENTS, in Newspapers or other publications, on If circulation not over 2000, or receipts from advertising not AUCTION Sales, on gross amount of sales, including Real Estate, BANKS and Bankers, on average amount of Deposits per month,. .1.24 p. ct. On amount of Capital over investment in U. S. bonds, per .1-24 p. ct, .1-12 p ct. ..1-6 p. ct. On average amount of circulation per month,. Savings Banks without capital, and National Banks not in- .5 p. ct. BANK Dividends or Profits,. BULLION in lumps, ingots, bars, or otherwise,. BAGS,.. BEER Se Ale. .1-20 p. ct. . p. ct. .5 p. ct. BARYTES, Sulphate of, per 100 lbs.,. 12c. BENZINE or Benzole, per gal.,.. 20c. BICARBONATE of Soda, per lb.,. .5 mills. BINDERS' Boards,. .3 p. ct. BOATS-Canal, Steam, and Sail, &c., on the Hulls,. .2 p. ct. BOOT and Shoe Makers,.. .5 p. ct. Custom Work, $600 or less per annum exempt. BONE.-See Manufactures. BRIDGES, on gross receipts of toll,.. BONDS of Railroads, Canals, Turnpike, Canal Navigation or Slackwater Companies, on interest or Coupons,.. BILL-HEADS, printed,... BRASS, and Spelter and Roll Brass,. CARRIAGES or Vehicles of any sort on Springs, kept for use, hire, or passengers, valued (including harness used therewith) Farm and Transportation Wagons, Drays, etc. not included. CIGARETTES of Tobacco in paper wrappers-per hundred pack- Valued over $5 per 100 packages same duty as Cigars of Made wholly of Tobacco, and valued at $5 or less per 1000.. 3 Cheroots and Short Sixes, same duty. CIGARS valued at $5 or less per 1000. Over $5 and not over $15 per 1000,. 3 8 Over $15 and not over $30, per 1000,. Over $30 and not over $45 per 1000,. CARDS-Circulars, printed.. 15 25 40 p. ct. CLOCKS and Clock Movements,. .5 p. ct. Custom Work, $600 or less, exempt. CLOVES and Clove Stems, ground, and all imitations, per lb... 1c COAL-A mineral, except pea and dust, per ton,. 5с COAL OIL, refined, distilled from coal exclusively, per gal.,.... 15c The same distilled from Petroleum and other bituminous substances, in whole or part, per gallon,. COTTON, raw, per lb.,. .3 p. ct. 2c Manufactures of, not otherwise specified,. COFFEE, ground, and all imitations and substitutes, per lb..... CATTLE, Hogs and Sheep, slaughtered for sale Calves, and Cattle, over 3 months old per head,.. Calves and Cattle, under 3 months old, per head,. Hogs,.. 5с 5c 10 20 in all, exempt. Cattle slaughtered by any person for his own consumption, Custom Work, $600 per annum, exempt. DIVIDENDS, Scrip, or Cash, from Banks, Savings Institutions, Trust or Insurance Companies, and on all profits and additions to surplus or contingent funds of same,. FRAMES.-See Manufactures. FISH, preserved, including shell-fish in cans and kegs,. FLAX, manufacture of, not otherwise provided for,.. Prepared, but not woven, exempt. GAS, all illuminating, on product of 200,000 cubic feet or less per month, Each 1,000 feet,.. .. 200,000 to 500,000. 66 500,000 to 5,000,000,.. 5,000,000 per month, each fraction,. GAS FIXTURES.-See Manufactures. GELATINE of all kinds, in solid state, per lb.,. GLOVES,.. Custom Work, $600 or less per annum, exempt. GLUE, Liquid and Cement, per gal.,. Solid, per lb.,.. . . . GOLD.-Bullion, in lump, ingot, bar, or otherwise,. Leaf, per pack of 20 books of 25 leaves each,. Foil, per Troy oz.,... GOLD WATCHES, valued at $100 or less, annual tax,. Valued over $100,.. 10c 15c. 20c. 25c. 1c. 1c. p. ct. 40c. 1c. 11 p. ct., 18c. $2 1 2 1c. 14c. 8c. GUNPOWDER, and all explosive substances, valued at 28c. or less per lb.,... Over 28c. to 38c.,. Over 38c.,... GOAT SKINS.-See Leather. GUTTA PERCHA.-See Manufactures. HATS, manufacture of,........ Custom Work, $600 or less per annum, exempt. HULLS of Vessels and Boats as launched,.. HOG-SKINS.-See Leather. HACKS and Hackney Coaches.--See Vehicles. HOLLOW-WARE.--See Iron. p. ct. .2 p. ct. HORSE SHOES.-See Iron. HORN.-See Manufactures. HOOP SKIRTS.-See Manufactures. HORSE SKINS.-See Leather. HOSE --See Manufactures. INSURANCE Companies.--Stock or Mutual, Fire, Marine, Inland, or Life, on all dividends and accumulations,. . . . . . .5 p. ct. Fire, Inland, or Marine, on gross premiums and assessments,.. Foreign, on same,. .11 p. ct. .14 p. ct. Insurance against injury to Travelers, on gross receipts, .1 p. ct. INCREASED VALUE of articles in manufactures, by any pro cess whatever,.. IRON, Pig and Railroad, re-rolled, per ton... 5 p. ct. $2 Blooms, Slabs, and Loops, direct from the ore, Railroad Iron, ton.... Ax Polls, Bands, Hoops, Sheets, Plates, Nails, Spikes, Riv- INDIA-RUBBER.-See Manufactures. IVORY.-See Manufactures. $5 LEGACIES, and Distributive Shares of personal property, valued over $1,000 To Parents, Grand-parent, Child, Grand-child, Brother, or To descendant of Brother or Sister, each $100.. To Uucle or Aunt, or their descendant, each $100.. $1 $2 $4 es es es es 1248 To Great Uncle or Aunt, or their descendant, each $100... $5 To any other person, or to any body politic or corporate, $6 To Husband or Wife, exempt. LAGER BEER.-See Ale. LARD OIL.-See Oils. LINSEED.-See Oils. |