Page:United States Statutes at Large Volume 12.djvu/747
THIRTY-SEVENTH CONGRESS. Sess. III. Ch. 74. 1863. 717 " On rivets, exceeding one fourth of one inch in diameter, nuts, wrought Rivets, nuts, railroad chairs, bolts, and horse—shoes, two dollars per ton: Provided, That b°”·“· &°· where a duty upon the iron from which said articles shall have been made has been actually paid, an additional duty only shall be paid of fifty cents per ton ; ‘· On rolled brass, copper, and yellow sheathing metal, in rods or sheets, Rolled brass. one per centum ad valorem; °°PP°’· &°· " On sails, tents, shades, awnings, and bags, made of cotten, flax, or Sails, tents, hemp, or part of either, or other materials, three per centum ad valorem: &°‘ Provided, That the sewing of saeils, [sails,] tents, shades, awnings, carpets and bags, the materials whereof belonged to the employer, shall be exempt from duty where the cloth or material from which they are made was imported, or has been subject to and paid a duty; “ On tobacco, cavendish, plug, twist, fine-cut, and manufactured of all T¤bac¤0,&c· descriptions, (not including snuff, cigars, and smoking tobacco, prepared Ame, p. 4c:;. with all the stems in or made exclusively of stems,) fifteen cents per pound; “ On smoking tobacco prepared with all the stems in, and on smoking tobacco made exclusively of stems, five cents per pound; " On snuff manufactured of tobacco, on [or] stems, or of any substitute snug; for tobacco, ground, dry, or damp, of all descriptions, twenty cents per A1¢¢¢,D·463· pound; " On mineral or medicinal waters, or waters from springs impregnated Mineral, &e., with minerals, one cent for each bottle containing not more than one "°*°'“· quart; when containing more than one quart, two cents for each bottle ; " Tailors, boot and shoemakers, milliners and dressnmkers, making Tailors sliceclothing or articles of dress for men’s, women’s, or children’s wear, to order m"k°"”· &°· as custom-work, and not for sale generally, shall, to the amount of one thousand dollars, be exempt from duty, and for any excess beyond the amount of one thousand dollars shall pay a duty of one per centum ad valorem ; " On umbrellas and parasols, made of cotton, silk, or other material, Umbrellas, &e. three per centum ad valorem; Ante, p- 464. “ On all ships, barqucs, brigs, schooners, sloops, sail-boats, steamboats, Ships, &e. (not including the engine), canal-boats, and all other vessels or watercraft hereafter built, made, or constructed, two per cent ; " On sugar-candy and all confectionary made wholly or in part of Confectionary. sugar, valued at fourteen cents per pound or less, two cents per pound; when valued at exceeding fourteen cents and not exceeding forty cents Amer-463- per pound, three cents per pound; when valued at exceeding forty cents par ppund, or when sold otherwise than by the pound, five per centum a va orem; " On all gold leaf fifteen cents per pack, containing not more than (3,,-,1,; 1,,,,; twenty books of twenty-five leaves each ; " On castings of iron exceeding ten pounds in weight for each casting, _ Castings of not otherwise provided for in this act, or in the act to which this act is "°“‘ an amendment, one dollar and fifty cents per ton: Provided, That there Amir- 46+ shall be deducted from duties assessed upon railroad cars any duties which may have been assessed and paid upon car-wheels under the provisions of this act; " On clocks and time-pieces, and on clock movements when 'sold with- tin?;f°:;’;€’;“‘l out being cased, three per centum ad valorcm."Ange, p, i1,64_ That section seventy-seven be, and hereby is, amended, by requiring Section 77. the taxes provided for in that section to be levied, collected, apd paid Iésxsgsglpt annually, by any person or persons owning, possessing, or keeping any p“'_,,,‘;€’p_ ,,g.,_ carriage, yacht, plate, or billiard-table; by inserting in the first paragraph of Schedule A, after the words " kept for use," the words "tor hire or S¢h€<l¤l°A for passengers;" and by exempting from duty plate belonging to religious societies.