Page:United States Statutes at Large Volume 14.djvu/180

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150 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. Articles and and i e boxes, and springs, tire and axles made of steel used exclusiveg_*:>d"°“ °X°mP* ly fog Iiiebicles, cars or locomotives; and clock springs. faces aud hands; m °°xm°°‘ Stoves, composed in part of cast iron and in part of sheet iron, or of soapstone, fire-brick, or freestone, with or without cast iron or sheet iron : Provided, That the cast and sheet iron shall have paid the tax or duty previously assessed thereon; Sugar, molasses, or sirup made from beets, 00111, sugar maple, or from sorghum, or imphee; Sulphate of barytes; Sulphur, flowers of sulphur, and sulphur flour; Tar and crude turpentine; _ Tin cans used for preserved meats, fish, shell-ish, fruits, vegetables, jams, jellies, paints, oils, and spices; Umbrellas and parasols, and sticks and frames for the same; Value of bullion used in the manufacture of wares, watches, and watchcases, and bullion prepared for the use of platers and watchmakers; Vegetable, animal, and fish oils of all descriptions, not otherwise provided for, includingred oil, oleic acid, and admixtures of the same with paraliine oil, not exceeding in specific gravity thirty-six degrees Baumé’s liydrometer; Verdigris; Vinegar; White and red lead; Whiting; Paris white; Window glass of all kinds ; Wine made of grapes, currents or other fruits, and rhubarb; Wire made from wire less than number twenty wire gauge, upon which a tax has been assessed and paid as wire, and no manufactured wire shall pay a greater tax than that imposed on number twenty wire gauge; Yarn and warp for weaving, braiding or manufacturing purposes exclusively ; Yeast and baking powders; Zinc, in ingots or sheets : E¤¢¤¤P*l°¤¤ Provided further, That the exemptions aforesaid shall, in all cases, be gfggfgzpgcfiga confined exclusively to said articles in the state and condition specified in the foregoing enumeration, and shall not extend to articles in any other form, nor to manufactures from said articles. mL5g23E3e];:: Sec. 11. And be it further enacle¢L That all lists or returns required fom ,1,,,,,,,,;, to be made monthly, by any person, firm, company, corporation, or party day or each whatsoever, liable to tax, shall be made on or before the tenth day of each f';;";;;;;;,;!:: and every month, and the tax assessed or due thereon shall be certified or the im day, returned by the assessor to the collector on or before the last day of each Q¤¤{¤¤¤‘lY md and every month. And all lists or returns required to be made quarterly, fgbfg ;f;’n;':j°" and all other lists or returns, for which no provision is otherwise made, and paid. shall be made on or before the tenth day of each and every month in which said list or return is required to be made, or succeeding the time when the tax may be due and liable to be assessed, and the tax thereon shall be certified or returned as herein provided for monthly lists or returns. And the tax shall be due and payable on or before the last day of each and WTS: every month. And in case said tax is not paid on or before the last day mx is not Paid of each and every month the collector shall add ten per centum thereto: when due. Provided, That notice of the time when such tax shall become due and m§‘{:?‘f,°u:’h‘]f°w payable shall be given in such manner as shall be prescribed by the comm bg gram. missioner of internal revenue; and if said tax shall not be paid on or before the last day of the month as aforesaid, it shall be the duty of said m?;*;*:gn:¤:d_ collector to demand payment thereof, with ten per centum additional theremmm to in the manner prescribed by law; and if said tax and ten per centum _ _ additional are not paid within ten days from and after such demand there- D*’“’°‘¤*· 0i, it shall be lawful for the collector or his deputy to make distraint there-