274 THIRTY-EIGHTH CONGRESS. Sess. I. Ch. 173. 1864. company, not being licensed as a broker, or banker, or wholesale or retail dealer, who shall sell, or offer to sell, any merchandise, produce, or gold and silver bullion, foreign exchange, uncurrent money, promissory notes, stocks, bonds, or other securities, not bona ide at the time his own property, and actually on hand, shall be liable, in addition to all other penalties provided in such 63588, to pay fifty per centum in addition to the foregoing duties and rates of duty. Sec. 100. And be it further enacted, That there shall be levied an- Carriages, nually, on every carriage, yacht, billiard-table, gold watch, or pianoforte, §$;S·8gh“'d‘ or other musical instruments, and on all gold and silver plate the several ’ duties or sums of money set down in figures against the same respectively, or otherwise specified and set forth in schedule A, hereto annexed, to be paid by the person or persons owning, possessing, or keeping the same on the first Monday of May in each year, and the same shall be and remain a lien thereon until paid. SCIIEDULE A. Gan-iages. Carriage, gig, chaise, phmtou, wagon, buggy wagon, carryall, rockaway, or other like carriage, and any coach, hackney coach, omnibus, or fourwheeled carriage, the body of which rests upon springs of any description, which may be kept for use, for hire, or for passengers, and which shall not be used exclusively in husbandry or for the transportation of merchandise, valued at fifty dollars and not exceeding one hundred dollars, including harness used therewith, each, one dollar $1 00 Carriages of like description, valued at above one hundred dollars and not above two hundred dollars, each, two dollars. ... 2 00 Cari-iages of like description, valued at above two hundred dollars and not above three hundred dollars, each, three dollars .. 3 00 Carriages of like description, valued at above three hundred dollars and not above five hundred dollars, each, six dollars . 6 00 Carriages of like description, valued at above Eve hundred dollars, each, ten dollars .. I l0 00 watches_ On gold watches, composed wholly or in part of gold or gilt, kept for use, valued at one hundred dollars or less, each, one dollar l 00 On gold watches, composed wholly or in part of gold or gilt, kept for use valued at above one hundred dollars, each, two dollars ... 2 00 Pianofortes. On pianofortes, organs. melodions, or other parlor musical instruments, kept for use, not including those placed in churches or public ediiices, valued at not less than one hundred dollars and not above two hundred dollars, each, two dollars .. 2 00 When valued at above two hundred dollars and not above four hundred dollars, each, four dollars .. 4 OO When valued above four hundred dollars, each, six dollars 6 00 Yachts, On yachts, pleasure or racing boats, by sail or steam, measuring by customhouse measurement ten tons or less, each, five dollars 5 00 Exceeding ten and not exceeding twenty tons, each, ten dollars ...,... 10 00 Exceeding twenty and not exceeding forty tons, each, twenty-five dollars. . 25 00 Exceeding forty and not exceeding eighty tons, each, fifty dollars .. 50 00 Exceeding eighty and not exceeding one hundred and ten tons, each, seventy-five dollars 75 00 _ _ Exceeding one hundred and ten tons, each, one hundred dollars ... 100 00 B1U1¤1'd-f¤bl€¤· Billiard-tables, kept for use, ten dollars .. . ... 10 00 Provided, That billiard-tables kept for hire, and upon which a license tax has been imposed, shall not be required to pay the tax on billiard-tables kept for use as aforesaid, anything herein to the contrary notwithstanding. 4 Plate. On plate, of- gold, kept for use, per ounce troy, fifty cents . 50 On plate, of silver, kept for use, per ounce troy, five cents 05 p,.0vg§°_ Provided, That silver spoons or plate of silver used by one family to an amount not exceeding forty ounces as aforesaid, belonging to any one person, plate belonging to religious societies, and souvenirs and keepsakes actually given and received as such, and not kept for use; also, all premiums awarded as a token of merit by any agricultural society, corporation, or association of persons, for any purpose whatever, shall be exempt from duty. Sl¤¤Sh¥¤¤‘¤d SLAUGHTERED cs.·r·rL1s, swmn, AND sunny. cattle, swine and “ °°P· ssc. 101. And be it further mated, That time sum be paid by any person, nrm, company, or agent or employee thereof, the following duties or taxes, that is to say:-
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