USA > Indiana > Marion County > Indianapolis > Edward's annual directory : to the inhabitants, institutions, incorporated companies, manufacturing establishments, business firsm, etc. etc. in the City of Indianapolis, 1865-1866 > Part 8
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Collee, ground, per 1b. 1 1-5 pr ct.
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
Coffee -- All preparations of which cof- fee forms a part, and on all ground or unground substitutes for coffee, per pouud. 1 1-5 pr ct.
Coin and bullion -- On all sales and con- tracts of sales. .1-10 of 1 pr ct.
Exempt Coke .. .
Commercial Brokers, sec "Brokers." Concentrated milk is not to be consid- ered a manufacture.
Concert halls, (see "Theatres,") license 100 00 Confectioners, under which term is inclu - ded every person who sells at retail confectionery, sweetmeats, comfits, or other confects, in any building, (confectioners who have taken out a license as wholesale or retail dealers are not required to take a separate license,) for each license .... 10 00
Confectioners, whose gross annual sales do not exceed one thousand dollars. . Exempt Confectionery, made wholly or in part of sugar, same as " 'Sugar Candy."
Consumption entry at any custom house, not exceeding one hundred dollars in Value, stamp duty. .... 25 cents
Consumption entry at any custom house, exceeding one hundred dollars and not exceeding five hundred dollars ... 50 cents Consumption entry at any custom house, exceeding five hundred dollars in value 1 00 Contract for the hire, use or rent of any land, tenement or portion thereof, see "Lease.":
Contract of insurance against accidental injury to persons.
Free
Contracts, brokers' note or memorandum of sale of any goods, or merchandise, stocks, bonds, exchange. notes of hand, real estate, or property of any kind or description, issued by brokers or persons acting as such, stamp duty . 10 cents
Contractors, for license, see "Builders." Conveyance, deed, instrument or writing whereby any lands, tenements, or oth- er realty sold. shall be granted, as- signed. transferred, or otherwise con- veyed to or vested in the purchaser or purchasers, or to any person or per- sons, by his, her or their direction, when the value does not exceed five hundred dollars, stamp duty . . 50 cents
Conveyance, exceeding five hundred dol- lars, and not exceeding one thousand dollars.
Conveyance, exceeding one thousand dollars, for every additional five hun-
dred dollars or fractional part. ....... 50 cents Conveyancers, under which term is inclu- ded every person, other than one hold- ing a license as lawyer or claim agent,
whose business it is to draw deeds, bouds, mortgages, wills, writs, or oth- er legal papers, or to ex unine titles to real estate, for license .. 10 00
Copper, rolled. .3 6-10 pr et. Copper and lead, ingots, pigs or birs 3 6-10 pr ct. Copper, when duty has not been paid on ingots, bars or pigs. .6 per ct. Copper, manufacturers of, not otherwise
provided for, ad valorem. . . 6 per ct. Copper nails. . . 3 6-10 per ct. Cordials, mediciual, same as " Medi- cines."
Cosmetics, same as " Medicines." Cotton, raw, per lb. 2 cents Cotton, manufacturers of, wholly or in part, not otherwise provided for. . ... 6 per ct. Cotton fabrics, woven, knit or felted, before dyed, printed, bleached, or pre- pared in any other manner .. .6 per ct.
Cotton, umbrellas. .6 per ct.
Coupons, railroad .. .6 per ct.
Custom honse brokers, under which term is included every person whose occu- pation it is, as the agent of others, to arrange entries and other custom house papers, or transact business at any port of entry, relating to the importation or exportation of goods, wares or mer- chandise, for each license. 10 00
D AGUERREOTYPES, same as " Pho- tographs."
Deeds, whereby any lands, tenements or other things sold shall be granted, leased, assigned, transferred, or other- wise conveyed to or vested in the pur- chaser or purchasers, or to any per- son or persons by his, her or their di- rection, stamp duty, same as " Convey- ance."
Deerskins, dressed and smoked, see " Skins."
Dentifrice, each package of, the retail price or value of which does not ex. ceed 25 cents, stamp duty.
1 cent
Dentifrice, exceeding 25 cents. but not exceeding 50 cents, stamp duty.
2 cents
Dentifrice, exceeding 50 cents, but not exceeding 75 cents. 3 cents
Dentifrice, each package of, the value of which shall exceed 75 cents, and shall not exceed one dollar. 4 cents
Dentifrice, exceeding one dollar, for each and every 50 cents, or fractional part thereof, over and above one dollar, an additional stamp duty of. 2 cents Dentists, for license ... 10 00 Diamonds, precious stones and jewelry . . 6 per ct. Distilled spirits, see " Spirits."
Distilled Spirits-The duty on spirituous liquors, and all other spirituons bever- ages enumerated in the Tax Bill, is to be collected at no lower rate than the basis of first proof, and shall be in- creased in proportion for any greater strength than the strength of proof.
Distilled Spirits-The term first proof is declared to mean that proof of a liquor which corresponds to fifty degrees of Tralles' centessimal hydrometer, at the temperature of sixty degrees of Fahrenheit thermometer, and in levy- ing duties on liquors above and below proof, the table contained in the Main- nal for Inspectors of Spirits, prepared by Professor McCulloch, under the superintendence of Professor Bache, and adopted by the Treasury Depar .- ment, is to be used and taken as giv- ing the proportions of ab-olute alcohol in the liquid gu, ged and proved, ac- cording to which duties shall be levied. Distillers, under which term is included every person, firin or corporation who distils or manufactures spirits for sale, for license. . . 50 00
Distillers, making less than 300 barrels
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
per year. .. Distillers of apples, grapes and peaches, making less than 150 barrels per year Distillers -- No license shall be required for any still, stills, or other apparatus used by druggists and chemists for the recovery of alcohol for pharmaceutical and chemical or scientific purposes, which has been used in those pro- cesses.
Distillers of coal oil, see " Coal Oil Dis- tillers."
Dividends-Anrual income from, when exceeding six hundred dollars, and not exceeding five thousand dollars, on the exress over six hundred dollars. 5 pr ct. Dividends exceeding five thousand dol- lars, and not exceeding ten thousand dollars, on excess over five thousand dollars .. 7-12 per ct. Dividends on excess over ten thousand dollars .. .10 per ct.
Dividends on excess over ten thousand dollars, of citizens residing abroad, (see " Incomes,") in addition to above rates. 2 per ct. Dividends of banks, trust companies, savings institutions, fire, mariue. life and inland insurance companies.
5 per ct.
Dividends generally 5 per ct. Dog skins. 6 per ct.
Draft, drawn upon any bank, trust com- pany, or any person or persons, com- panies or corporations, for the pay- ment of money at sight or on demand, same as " Bill of Exchange."
Draining tiles. . . .... 3 6-10 pr ct. Dressmakers, making articles to order, as custom work, and not for sale gen- erally. shall, to the amount of six hun- dred dollars. be exempt from duty, and, for any excess beyond the amount of six hundred dollars, shall pay a duty of .. 3 per ct. Drops, medicinal, same as " Medicines."
EATING HOUSES, under which term is included every place where food or refreshments of any kind, not in- cluding spirits, wines, ale, beer, or other malt liquors, are provided for casual visitors, and sold for consump- tion therein ; but the keeper of an eat- ing-house, having taken out license therefor, is not required to take out license as confectioner-for license .... Eating houses, whose gross annual sales
10 00
do not exceed one thousand dollars ... exempt Emeralds. diamonds, and precious stones 6 per ct. Enameled leather, see " Leather."
Enameled skirting leather, see "Leather." Engines, locomotive .3 6-10 per ct.
Engines, marine. .3 6-10 per ct. Engines, repairs on, increased value over ten per cent. on such io- crease .. . ... 36-10 per ct. Engineers, civil, for license, see " Archi- tects."
Engravers, productions of. 6 per ct. Eutry, consumption, same as " Ware- house Entry."
Entry of any goods, wares or merchan- dise, at any custom house, for ware- housing or consumption, see " Ware- house Entry."
25 00
12 50
Entry for the withdrawal of any goods, wares or merchandise from bonded warehouse, stamp duty. .. 50 cents Erasive soap, see " Soap."
Exhibitions. not otherwise provided for 10 00
Essential oils. . . 6 per ct. Express companies. on gross receipts. . 3 per ct. Express agents, including every person,
firm or company, engaged in the car- rying or delivery of money, valuable papers, or any articles for pay, or doing an express business whose gross re- ceipts therefrom exceed the sum of six hundred dollars per annum-
license . . 10 00
But one license fee of ten dollars shall be required from any one person, firm or company. in respect to all the business to be done by such person, firm, or company, on a continuous route, and the payment of such license fee shall cover all business done upon such route by such person. firm. or com- pany, anywhere in the United States; and such license fee shall be required only from the principal in such busi- ness, and not from any subordinate.
F ELLOES, wood for. Free
Felted fabrics .. .6 per ct.
Ferryboat4, on gross receipts. .3 per ct.
Fine cut tobacco, see " Tobacco."
Fire insurance companies, on all divi- dends. . .. 5 per ct.
Fish, preserved, ad valorem. .6 per ct. Fish oil. exempt Flax, manufactures of, not otherwise spe- cified .. .6 per ct. Flax, prepared for textile or felting pur- poses, is not to be considered a man- ufacture until actually woven or felted into fabric for consumption.
Flour, made from grain, is not to be con- sidered a manufacture.
Freestone, dressed, hewn, or finish- ed .. .3 6-10 per ct. Fruits, preserved . .. 6 per ct. Furniture, made of wood, sold in the rough or unfinished. 6 per ct. Furniture, on which a duty has been paid, when sold in a finished condition, on increased value .. .6 per ct.
Furs, manufactures of. 6 per ct.
( YAINS, annual, of every person, see " Incomes."
Gas, illuminating, made of coal, when the product shall be not above 200.000 cubic feet per month, per 1,000 cubic feet. . 12 cts.
Gas, illuminating, when the product shall be above 200.000 and not exceed- ing 500,000 cubic feet per month, per 1,000 cubic feet .. 18 cts.
Gas, illuminating, when the product shall be above 500,000 and not exceeding 5,000,000 of cubic feet per month, per 1,000 cubic feet. . 24 cts.
Gas, illuminating. when the product shall be above 5,000,000, per 1,000 cubic feet ... 30 cts.
Gas,all illuminating, same as "Coal Gas." Gas-litters, see " Plumbers." Gasoline, see " Naptha."
Gaugers' returns, if for a quantity not exceeding 500 gallons, gross. ..
10 cts.
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
Gaugers' returns, exceeding 500 gallons, gross. 25 cts.
Gelatine, of all descriptions in a solid state, per pound. 1 1-5 ct.
General business-Every person, firm or corporation. engaged in any business, trade or profession whatsoever, for which no other license is required, whose gross annual receipts therefrom exceed $1,000 per annum. for license. 10 00 Geographies, see " Books" .5 per ct.
Gift enterprises, proprietors of, including every person firni or corporation who shall sell or offer for sale any article of merchandise of any description whatsoever, with a promise, express or implied, to give or bestow, or in any manner to hold out to the public the promise of gift or bestowal, of any ar- ticle or thing for and in consideration of the purchase by any person of any other article or thing (provided that no such proprietor, in consequence of being thus licensed, shall be exempt from paying any other license or tax required by law, and the license liere- in shall be in addition thereto), for license. 50 00
Ginger, ground, and all imitations of, per pound .. 1 1-5 ct. Glass, manufactures of, not otherwise specified. .6 per ct.
Gloves .. . .6 per ct. Glue and cement, made wholly or in part of glue, in a liquid form, per gallon ... 48 cts. Glue, in a solid state, per pound .. 1 1-5 ct. Goat skins, curried, manufactured or finished .. .6 per ct. Gold and silver, coin or bullion, sales of, or contracts of sale ... . . . 1.10 of 1 per ct. Gold, manufacturers of, other than jew- elry, not otherwise provided for. .... Gold leaf, per pack. containing not more 6 per ct. than 20 books of 25 leaves 21 6-10 cts. Gold foil, per oz. troy. 2 40
Gold watches, composed wholly or in part of gold or gilt, kept for use, val- ued at $100 or less, each. 1 00
Gold watches, valued over $100, each ... 2 00
Goods, made for the use or consumption of the maker .. . Free Grammars, see " Books ". 5 per ct. Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at 38 cents per pound, or less, per pound, ad valorem. .6 per ct.
Gunpowder, when valued above 38 cents per pound ... 12 cts. Gutta percha, manufactures of, not oth- erwise provided for ... .6 per ct. Gypsum is not to be considered a manu- facture.
H AIR DYE, same as " Medicines." Harness leather, see " Leather."
Hats. . .6 per ct. Headings are not to be considered a manufacture.
Hemp, manufactures of, when not other- wise specilied .6 per ct. Hog skins, tanned or dressed. 6 per ct. Hogs, slaughtered, each. 10 cts. Hollow ware, irou, per ton of 2,000 1bs. . 3 60 Hoops ... exempt Hoop iron, see " Iron."
Hoop skirts, cut tapes and small wares used in the manufacture of, exclusive- ly .. Free
Horn, manufactures of, not otherwise provided for .. .6 per ct. Horned cattle, slaughtered, see “ Cat- tle."
Horse skins, tanned and dressed ... 6 per ct. Horse shoes, per ton, see " Iron."
House dealers, under which term is in- cluded every person whose business is to buy and sell horses and mules, for each license. 10 00 Horse dealers, when they have taken out a license as livery stable keepers, are not required to take out an addi- tional one.
Hotels-under which term is included every place where food and lodgings are provided for and furnished to tra- velers and sojourners, in view of pay- ment therefor, where the reut or the valuation of the yearly reutal of the house and property occupied shall be $200 or less ... 10 00
Hotels, where the rent or thie valuation of the yearly rental shall be in excess of $200, for any additional $100 or fiac- tional part thereof, in excess of 200 dollars .. 5 00
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ILLUMINATING oil, see " Oil."
Income, annual, of every person, whether citizen residing in or out of the United States, when exceeding 600 dollars and not exceeding 5,000 dollars, on the excess over 600 dollars ........ 5 per ct. Income. on excess over 5,000 dollars ... 10 per cl.
In estimating the annual gains, protits or income of any person, the in- terest received or accrued upon all notes, bonds and mortgages, or other forms of indebtedness bearing inter- est, whether paid or not, if good and collectable, less the interest paid by or due from such person, shall be includ- ed and assessed as part of the inconie of such person for each year ; and also all income or gains derived from the purchase and sale of stocks or other property, real or personal, and of live stock, and the amount of live stock, sugar. wool, butter, cheese, pork, beef, mutton, or other meats, hay and grain, or other vegetable or other produc- tions, being the growth or produce of the estate of such person sold, (not in- cluding any part thereof unsold or on hand during the year next preceding the thirty-first of December, until the same shall be sold,) shall be included and assessed as part of the income of such person for each year ; and his share of the gains and profits of all companies, whether incorporated or partuership, shall be included in esti- mating the annual gains, profits or in- come of any person entitled to the same, whether divided or otherwise. Income, interest on United States secu- rities to be included in estimating in- come. Also all premiums, gold or coupons.
Inconie-All persons of lawful age to make returns.
Income-Deductions-in estimating the
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
annual gains, profits and income of any person, all national, State and munici- pal taxes paid within the year, shall be deducted from the gains, profits or income of the person who has actually paid the same, whether owner, tenant or mortgager; also salary or pay receiv- ed for services in the civil, military, naval or other service of the U. S., including Senators, Representatives and delegates in Congress, above the rate of six hundred dollars per annum. When any person rents buildings, lands or other property, or hires any labor to cultivate land, or to conduct any other business from which such income is actually derived, or pays interest upon any actual incuinbrance thereon, the amount actually paid for such rent, labor or interest, shall be deducted ; and also the amount paid out for usual or ordinary repairs, not exceeding the average paid out for such purposes for the preceding five years, shall be de- ducted, but no deduction shall be made for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate ; also the amount paid by any person for the rent of the homestead used or occu- pied by himself or his family ; and the rental value of any homestead used or occupied by any person or by his family in his own right or in the right of his wife, shall not be included and assessed as part of the income of such person. But one deduction of 600 dollars is allowed in any case from the aggregate in- comes of any one family.
India rubber, manufacturers of, not oth- erwise specified. 6 per ct. Inns, same as " Hotels."
Instruments of attorney, made in foreign countries, same stamp duty as if made in the United States.
Insurance companies, all, on dividends 5 per ct. Insurance companies, all, upon gross
receipts for premiums and assess- ments . . 1} per ct. Insurance companies, foreign, same as above.
Insurance (life) , when the amount in- sured shall not exceed 1,000 dollars. . Insurance (life), exceeding 1,000 dollars and not exceeding 5 000 dollars.
25 cts.
50 cts. 1 00
Insurance (life ), exceeding 5.000 dollars, Insurance-(marine or inland)-Policy of insurance, or other instrument, by whatever name the same shall be called, whereby any insurance shall be made or renewed upon property of any description. whether against perils by sea or by fire, or other perils of any kind, made by any insurance company or its agents, or by any other company or person, where the premium does not exceed 10 dollars .. Insurance-(marine or inland) -- Policy of insurance, where such consideration exceeds 10 dollars and does not exceed 50 dollars. .
Insurance-(marine or inland) -- Policy of insurance exceeding 50 dollars ...... Insurance agents, under which term is included every person who shall act as
agent of any fire, marine, life, mutual or other insurance company or com- panies, for license. . 10 00
Insurance agents, foreign, including every person who shall act as agent of any foreign fire, marine, life, mutual or other insurance company or compa- nies, for license. 50 00
Insurance brokers, embracing persons who shall negotiate or procure insu- rance in behalf of another person or party, for which he shall receive any pay, commission or compensation .... Insurance policies, assignment of, (see " Assignment.")
25 00
Insurance policy, or renewal, (see “ Pol- icy of Insurance," above.)
Intelligence office keepers, including every person whose business it is to find or furnish places of employment for others, or to find servants upon ap- plication in writing, or otherwise, receiving compensation therefor, for license .. . 10 00
Interest, income from, (see " Income.") Interest on bonds and dividends of canal companies .. . 5 per ct.
Iron, manufactures of, not otherwise specified 6 per ct. Iron, cast, used for bridges, building, or other permanent structures, per ton .. . 3 60
Iron, railroad, per ton.
3 60
Iron, re-rolled, per ton .. 2 40
Iron, blooms, slabs or loops, when made in forges or bloomeries, directly from the ore, per ton. 3 60
Iron, advanced beyond slabs, blooms or loops, and not advanced beyond bars, per ton ... 3 60
Iron, band, hoop and sheet, not thinner 3 60 than No. 18 wire gauge, per ton ..... Iron, plate, not less than one-eighth of an inch in thickness, per ton ... 3 60 Iron, band, hoop, or sheet, thinner than No. 18 wire gauge, per ton. 6 00
Iron, plate, less than one-eighth of an inch in thickness, per ton. .. 6 00
Iron, nails, cut, and spikes (not inclu- diug nails, tacks, brads or finishing nails usually put up and sold in papers, whether in papers or otherwise, and horse shoe nails wrought by machin- ery), per ton ... 6 00
Iron, railroad chairs, per ton
6 00
6 00 Iron, railroad spikes, wrought per ton .. Iron, ship spikes, wrought, per ton .... Iron, bars, rods, bands, hoops, sheets, 6 00 plates, nails and spikes, upon which duty has been levied and paid, are only subject to an additional duty of, per ton ... 2 40 Iron. steam engines, including locomo- tives and marine engines. .3 6-10 per ct. Iron, rivets, exceeding 1-4 of an inch in 6 00 diameter, per ton.
Iron, nuts and washers, not less than two ounces each in weight, per ton .. 6 00 Iron, bolts, exceeding 5-16ths of an inch in diameter, per ton. 6 00
10 cts.
25 cts.
50 cts.
Iron, rivets, nuts, washers and bolts, where the iron from which said arti- cles shall have been made lias actu- ally paid not less than 3 6-10 dollars per ton, only an additional duty of, per ton. 2 40
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Iron stoves, per ton.
Iron hollow ware, per ton of 2,000 pounds.
Iron castings of all descriptions, ad- vanced beyond pig iron, blooms, slabs, or loops, upon which no duty has been assessed or paid in the form of pig iron, blooms, slabs or loops, shall be assessed and pay, in addition to the foregoing rates, when . so advanced, per ton
3 60
And when no duty has been assessed or paid thereon, in the form of blooms, slabs or loops, shall pay, in addition to the foregoing rates of iron ad- vanced, per ton .. 3 60
Iron, castings of. exceeding 10 1bs. in weight for each casting, not other- wise provided for, per ton. 3 60
Iron, pig. per ton. 2 40
Iron railings 6 per ct.
Iron gates. 6 per ct.
Iron fences. 6 per ct.
Iron furniture. 6 per ct.
Iron statuary.
6 per ct.
Ivory, manufactures of, if not otherwise specified .. 6 per ct.
TACKS AND STALLIONS, for license,
J (see " Stallions,"). 10 00
Jewelry, diamonds, precious stones, etc.6 per ct. Jugglers, including every person wlio performs by sleight of hand, for each 'license .. 20 00
The proprietors or agents of all other public exhibitions, or shows for money, not enumerated in this sec- tion, shall pay for each license ... 10 00
Jute, manufacturers of, if not otherwise specified . 6 per ct.
K ID SKINS, curried, manufactured, or finished. . 6 per ct.
Knitted fabrics. 6 per ct.
L AGER BEER, per barrel, containing 31 gallons (fractional parts of a bar- rel to pay proportionately) (see "Malt Liquors,"). 1 00
Lambs, slaughtered, each. 5 cents
Lambs,exemption same as with "Sheep." Land warrant brokers, under which term is included every person who makes a business of buying and sell- ing land warrants, or of furnishing them to settlers or other persons, for license 25 00
Lard oil, per gallon. 6 cents Lath. exempt Lathes. .6 per ct. Lawyers, under which term is included every person who, for fee or reward, shall prosecute or defend any cause, in any court of record, or other judi- cial tribunal of the United States, or of any of the States, or give legal ad- vice in relation to any cause or mat- ter, for each license, (see " Attorney") 10 00 Lead, manufacturers of, if not otherwise specified. .. . 6 per ct. Lead, white, per hundred. . 42 cents Lead, ingots, pigs or bars. .3 6-10 pr ct.
Lead, sheet. .3 6-10 pr ct. Lead, pipes. .3 6-10 pr ct. Leaf, gold, per package, containing
3 60
3 60
not more than 20 books of 25 leaves cach 21 6-10 pr ct.
Lease, for the hire, use or rent of any land, tenement, or portion thereof, where the rent or rental value is three hundred dollars, or less, per annum, stamp duty .. 50 cents
Lease, when rent, &c., exceeds three hundred dollars, for each additional two hundred dollars, or fraction, in excess. 50 cents Leases, assignment of, see " Assign- ment."
Leather, enameled. . 6 per ct.
Leather, oil dressed. .6 per ct.
Leather, patent ... .6 per ct. Leather, Japan. 6 per ct.
Leather, of all descriptions. tanned or partially tanned, in the rough .. .6 per ct. Leather, of all descriptions, curried or finished .6 per ct.
Leather, all previously assesscd, in the rough, and upon which duties have been actually paid, shall be assessed on the increased value only.
Leather, when curried or finished leather, see " Skins."
Leather, manufacturers of, not otherwise specified. . .6 per ct. Leather, upon which a duty has been previously assessed and paid, when it · shall be manufactured into gloves, inittens or moccasins, the duty shall only be assessed upon the increased value thereof, when so manufactured.
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