128 THIRTY—NINTH CONGRESS. Sess. I. C11. 184. 1866. Section 94. That section ninety-four be amended by striking out all after the enact- _Taxes on cer- ing clause, and inserting in lieu thereof the following: That upon the a:;sm:”;;;°` articles, goods, wares, and merchandise hereinafter mentioned, except et1,er’w;;e pro- where otherwise proyided, whiph shall be 9(produceddapd azgld, or bg manu. vided for- factured or made an sold, or e consum or use y e manu acturer Pose, pp. 474, or producer thereof, or removed for consumption, or use, or for delivery
- 75- to others than agents of the manufacturer or producer within the United
States or Territories thereof, there shall be assessed, collected, and paid the following taxes, to be paid by the producer or manufacturer thereof, that is to sa : 0¤¤dl¢¤· On candliis, of whatever material made, a tax of five per centum ad valorem. Ul¤mi¤¤*i¤s On gas, illuminating, made of coal wholly or in part, or any other ma- “”' terial, when the product shall not he above two hundred thousand cubic feet per month, a tax of ten cents per one thousand cubic feet; when the product shall be above two and not exceeding five hundred thousand cubic feet per mouth, a tax of fifteen cents per one thousand cubic feet; when the product shall be above five hundred thousand and not exceeding five millions of cubic feet per month, a tax of twenty cents per one urlgfsogiuffg thousand cubic feet; when the product shall be above five millions, a ,,,,,,8, 0;),;,,, tax of twenty-five cents per one thousand cubic feet. And the general gpgpzlgpgpduct average of the monthly product for the year preceding the return required when gas by law shall determine the rate of tax perem imposed. And wher; any ¥s'»‘¥·€‘i»‘L‘1»`é'i»“°° €.Z`?;"'§§kZf.?L'§.$E’° 3.°§,§` 1f..°£§ZZ‘Li.‘Zn°£§“§£§5LZ,£€?i€”€fi'Z"L€,{mZ€fi · 7 4 ». 3°€y2:._Pr°°°d` average of the monthly product: Provided, That the pioduct required roductre— to be returned b law b an _ as com an shall be understood to be, in 3*;::} “’ b° addition to the gis consdmed, dy said cldmgany or other party, the product charged in the bills actually rendered by the gas company during the l 'month preceding the return; and until the thirtieth day of April, eighcoggggtgsgxtzy teen hundred and sixty-seven, all gas companies whose price is Hxed by charge mx to law ure authorized to add the tax herein imposed, to the price per thouggisumers until, Band fcieti on {gas spld; and all suchl companies which havpkheretofore · con rac e to urnis as to munici a cor orations are, in i e manner P°¤¢,P· 474- and for the same pezdod, authorizeld to add such tax to such contract _ Gas for lght- price: Provided further, That all gas furnished for lighting street lamps 2g, Sgfgfsvmaag or for other purposes, and not measured, and all gas made for and used {1,,,. gud ,,1:,,; ,,3, by any) hotel, inp, tavern, and prigate dwelling-house, shall be sugjefct 1:0 _ote s,to esu - tax w atever tie amount of r uct, and ma be estimated; an i t o ·‘°‘,¥eig£‘:&nd°r_ returns in any case shall be dhderstated or ujhdei-estimated, it shall be stated may ben,- the duty of the assistant assessor of the district to increase the same as he °'°”°d· shall deem just and proper: And provided further, That gas companies located within the corporate limits of any city or town, whether in the Rate of mx same district or otherwise, or so located as to compete with eachother, when companies shall pay the rate of tax imposed by law upon the company having the c,,,,,,,,,;,, w;,;, largest production : And provzdedfurther, That coal tar and ammouiacal °°°h °ib°¤'· liquor produced in the manufacture of illuminating gas, and the p1‘0dl1<>i·S Coat tar, &c. of the re-distillation of coal tar, and the products of the manufacture of °x°mPt; ammoniacal liquor thus produced, shall be exempt from tax. 1u;E;*;=':;i:§» On illuminating, lubricating, or other mineral oils, marking not less 0,;,,,,. mmm_, than thirty-six nor more than fifty-nine degrees Baumé’s hydrometer, the gpzhtgi product of the distillation, re-distillation, or refining of crude pet1‘ol€¤H’l, mm wenty cents per gallon; and all such oils between the specific gravity, by wimmbe B¤umé’s test, of thirty-six and fifty-nine degrees, inclusive, shall b6 gismgfaafggg deemed refined illuminating oil ; and any person or persons who, for tho whombspurpose of Bale or consumption, shall mix any of the heavier paraillfw deemed and oils with such illuminating oils, or with naphtha, or either one with the
- .::;;::;‘,!‘;R:: other, shall be deemed manufacturers of illuminating oil, and taxed 58
,,,;,,,,,;,,8 ,,;;_ such; and said oil thus mixed, either with or without further distill¤fi0¤»
