H.H. Dodd and Co.'s Indianapolis city directory and business mirror for 1863, Part 21

Author:
Publication date: 1863
Publisher: H. H. Dodd
Number of Pages: 226


USA > Indiana > Marion County > Indianapolis > H.H. Dodd and Co.'s Indianapolis city directory and business mirror for 1863 > Part 21


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Bonds of executor, administrator, trustee or guardian Administrator's inventory, with appraisement ...


Guardian of minor-certificate of choice by Justice Peace ..


Guardian's inventory with appraisement ..


Promissory Notes (vide Inland Bills Exchange,)


Promissory notes payable in bank are nor subject to stamp duty as bank checks.


Protest .- Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest. 25


N.B -The cost of stamp may be added to the note, etc. Quit Claim (vide Deed.)


Receipts .- Ordinary receipts for money. and all receipts ex cept warehouse receipts, and such as are not other- wise charged in this schedule. .Exempť Summons (vide Writ.)


Telegraph (vide Despatch. )


Trust Deed (vide Mortgage.)


Warehouse Receipt for any goods, merchandise, or property of any kind held on storage in any public or private warehouse or yard .. 25


Weigh Tickets


.Exempt.


Writ or other original process by which any suit is com- menced in any court of record, either law or equity ... 50+


* This is construed to cover the whole estate and effects, both real and personal, of which the testator dies possessed.


The stamp must be affixed to the probate which covers the original letters, whether testamentary or of administration with will annexed.


Letters de bonis non, whether with or without will annexed, require the stamp. + Amicable actions for the institution of suit are liable to stamp as original process When a stamped writ is returned without "service " being had on it, no stamp is re- - quired on the alias writ which issues.


IX


STAMP DUTIES,


Duty. Dolls. cts.


N. B .- Writ, summons, or other process issued by a justice of the peace, or issued in any criminal or other suits commenced by the United States or any State .. .Exempt. As a general rule each copy or part of an Agree- ment, Bill of Lading, Charter Party, Contract or Lease, relied on as evidence either at law or in equity, must be stamped in order to render it valid.


How to obtain Stamps.


Stamps may be ordered from the office of Internal Revenue, in quantities to suit purchasers. Orders should be accompanied by re- mittances of Treasury notes, or an original certificate of a U. S. As- sistant Treasurer, or designated depository of a deposit made for the purchase of stamps.


The following ,commission will be allowed on all purchases of-


$ 50 or more, 2 per cent. 100 66 3


payable in stamps. 500 66 4 1000 5


N.B. The name of the state as well as town and county, should be given. If not otherwise ordered, stamps will be sent by mail.


Penalty for Non-use ..


The execution or issue of an unstamped paper will render the party executing or issuing it liable to a penalty of fifty dollars. The validity of the paper or instrument itself is also destroyed.


Prosecution.


Collectors are directed to commence proceedings under the Law, against all persons east of the Rocky mountains, who shall wilfully neglect to use stamps.


The Denomination of Stamps .- The rule.


The use of the several kinds of stamps is no longer required-a five cent revenue stamp is good for any instrument subject to a duty of five cents.


When stamps of a large denomination are required, those of a smaller value may be used in numbers sufficient to amount to the sum of the stamp required.


Affixing and Cancelling Stamps .*


All papers subject to stamp duty (excepting Bills of Exchange,


When defendants in a suit reside in different counties, and a writ is required to be served on each defendant, each writ must have its appropriate stamp.


If certified copies of the original writ are used, each copy is liable to stamp duty of five cents, as certificate.


* See Section 7 of the Act of March 3.1, 1833.


X SUMMARY OF THE NATIONAL TAX LAW.


Powers of Attorney and other instruments executed abroad), must be stamped and the stamp cancelled by the party signing or issuing the paper.


The cancellation may be effected by printing as well as by writing the initials, date, etc., across the face of the stamp.


When two or more persons join in the execution of an instrument, the stamp to which the instrument is liable under the law may be affixed and cancelled by any one of the parties.


Bills of Exchange.


To sign or issue, accept or pay any bill, draft or order, or prom- issory note, without proper stamp, subjects the party to two hundred dollars penalty. Foreign Bills of Exchange must be stamped before acceptance or payment by the drawee. Penalty for payment or ne- gotiation without stamp, one hundred dollars.


Special Exemptions.


Express receipts and applications for pension, bounty, or back- pay, are exempt under the last act of Congress. It is the duty of the Commissioner to examine all papers submitted for his decision in regard to their liability to stamp duty, and to report thereon. See Section 103.


Forging and Counterfeiting Stamps.


Any person or persons who shall forge or counterfeit stamps, or make fraudulent use of stamps, dies, etc., is guilty of felony, and on conviction therefor shall forfeit the dies, stamp and articles on which they are placed, pay a fine of $1,000, and be liable to imprisonment at hard labor for five years.


Schedule (C) of Stamp Duties on Proprietary Articles.


Duty. Dolls. Cts. MEDICINES, etc .- For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other preparations or compositions whatsoever, made and sold, or removed for consumption and sale, by any per- son or persons whatever, wherein the person making or preparing the same has, or claims to have, any private formula or occult secret or art for the making or pre- paring the same, or has, or claims to have, any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or held out or recom- mended to the public by the makers, venders, or pro- prietors thereof as proprietory medicines, or as reme dies or specifics for any disease, diseases or affections whatever affecting the human or animal body, as fol- lows: where such packet, box, bottle, pot, phial, or


XI


STAMP DUTIES.


other enclosure, with its contents. shall not exceed, at the retail price or value, the sum of twenty-five cents, Exceeding 25 cents, and not exceeding 50 cents. 66 50 cents, 66


6 75 cents, $1 00 cents. 4


$1 00, for every 50 cents, or fractional part thereof, over $1 00, an additional.


PERFUMERY AND COSMETICS .- For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any essence, extract, toilet, water, cosmetic, hair oil, pomade, hairdressing, hair restorative, hair dye, tooth-wash, dentrifice, tooth paste, aromatic cachous, or any similar articles, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known, or distinguished, used or applied, or to be used or applied as perfumes, or applications to the hair, mouth, or skin, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall not exceed at the retail price or value the sum of twenty-five cents.


Exceeding twenty-five cents, and not exceeding fifty cents.


Exceeding fifty cents, and not exceeding seventy-five cents.


Exceeding seventy-five cents, and not exceeding one dollar


Exceeding one dollar, for every fifty cents or fractional part thereof over one dollar, an additional ..


PLAYING CARDS .- For and upon every pack of whatever num- ber, when the price per pack does not exceed eighteen cents. .


Over eighteen cents, and not exceeding twenty-five cents per pack.


Over twenty-five, and not exceeding thirty cents per pack


3 Over thirty, and not exceeding thirty-six cents per pack .. Over thirty-six cents per pack.


4 5


Monthly Statement required.


Section 110 enacts, That the maker of any patent medicine, or other article enumerated in the foregoing schedule, shall make monthly declaration in writing, that all articles removed, carried or sent away during the past month, have beon duly stamped.


Penalties.


For neglect to affix stamps, ten dollars.


For reissuing stamped wrapper or cover on article, fifty dollars; and forfeiture of the article.


For evasion of the law by concealing or fraudulently removing un- stamped goods, one hundred dollars, and forfeiture.


For refusal or neglect to make statement. one hundred dollars. For making false statement, five hundred dollars.


1 2


75 cents. 3


2


12 1 2


342 3 4


2 I 2


XII


SUMMARY OF THE NATIONAL TAX LAW.


DUTIES ON MANUFACTURES, ARTICLES, AND PRODUCTS. Specific and ad valorem Duty.


SEC. 68. And be it further enacted, That on and after the first day of September, eighteen hundred and sixty-two, every individual, partnership, firm, association, or corporation (and any word or words in this act indicating or referring to person or persons shall be taken to mean and include partnerships, firms, associations, or corpora- tions, when not otherwise designated or manifestly incompatible with the intent thereof), shall comply with the following requirements, that is to say :


1. Shall furnish statement within thirty days, to assistant as- sessor.


2. Shall make monthly return to the Commissioner of Internal Revenue.


3. Shall pay duties monthly to the Collector of the District.


4. Under a penalty, for violating these provisions, of seizure and forfeiture of the goods and a fine of five hundred dollars.


5. Proceedings, for neglect or refusal to pay duties, to be taken by the collector.


Manufactures for consumption not exceeding six hundred dollars are exempt.


SEC. 75. And be it further enacted, That from and after the said first day of September, eighteen hunpred and sixty-two, upon the articles, goods, wares, and merchandise, hereinafter mentioned, which shall thereafter be produced and sold, or be manufactured or made and sold, or removed for consumption, or for delivery to others than agents of the manufacturer or producer within the United States or Territories thereof, there shall be levied, collected, and paid the following duties, to be paid by the producer or manufacturer thereof, that is to say :


Articles upon which an ad-valorem duty is levied, and the rate thereof.


[The value and quantity of the goods, etc. required to be stated, shall in all cases be estimated by the amount of actual sales.]


Auction sales, on gross amount of sales, one-tenth per cent. (See De- cision No 27.)


sales by judicial or executive officer, by virtue of a judgment or decree of any court, and public sales by executors or administrators ..


Advertisements, on gross receipts for ..


all receipts for, to the amount of $1,000 in all newspapers whose circulation does not exceed 2,000 copies.


· Exempt. 3 per cent. Exempt.


Exempt.


Banks, on dividends and sums added to surplus or contingent funds, (see Decisions Nos. 13, 14.) ...... Binder's board ...


3 per cent.


3 per cent.


3 per cent.


Bone, manufactures of, not otherwise provided for. Brass, manufactures of, not otherwise provided for .... rolled in rods or sheets.


Bristles, manufactures of, not otherwise provided for ..


3 per cent. 1 per cent. 3 per cent.


DUTIES ON MANUFACTURES.


XIII


Bridges, on gross receipts for tolls.


Calfskins, American patent ...


Candles, of whatever material made


3 per cent.


Canal and Turnpike Companies, on interest and divi- dends .


Carpets made to order, (see Decision No. 37. ) ...


Cloth, of materials other than cotton or wool, before it has been dyed, printed, bleached, or prepared in any other manner, (see Sec. 30 New Law). .... Cotton, manfactures of, not otherwise provided for ..... Copper, manufactures of, not otherwise provided for ... in rods or sheets ...


3 per cent.


3 per cent.


3 per cent. 1 per cent.


Cotton cloth, and all textile or knitted or felted fabrics of, before the same has been dyed, printed, bleach- ed, or prepared in any other manner.


3 per cent.


Diamonds, (see Decision No. 39.).


3 per cent.


Emeralds, (see Decision No. 39.).


3 per cent.


Express Companies, on gross receipts


2 per cent. 1} per cent.


Flax, manufactures of, not otherwise provided for


3 per cent.


Furniture, (see Decision No. 55.)


3 per cent.


Furs of all description, when made up or manufactured Glass, manufactures of, not otherwise provided for .... Goat skins, curried, manufactured, or finished ..


3 per cent.


4 per cent.


Gold, manufactures of, not otherwise provided for


Gold leaf, per pack.


Gutta percha, manufactures of, not otherwise provided for. .


3 per cent. 3 per cent.


Hemp, manufactures of, not otherwise provided for. .... Hog skins, tanned and dressed. Horse skins, tanned and dressed.


4 per cent. 4 per cent.


Hose, conducting, of all kinds ...


3 per cent.


3 per cent.


3 per cent. 5 per cent.


5 per cent.


1} per cent. 3 per cent.


3 per cent.


Insurance companies, on all dividends and sums added to surplus or contingent funds inland or marine, upon gross re- ceipts for premiums and assess- ments ... foreign, doing business in the United States, upon gross re- ceipts for premiums and assess- ments (see Decisions Nos. 29, 33, 65.)


1 per cent.


1 per cent.


Ferry boats, on gross receipts.


3 per cent. 15 per cent.


Horn, manufactures of, not otherwise provided for ..... Income, annual, of every person exceeding $600 and not exceeding $10,000, on the excess over $600.


exceeding $10,000, on the excess over $600 ... from property of any kind in the United States, owned by any citizen of the same residing abroad and not in the employment of the government of the United States ...... derived from interest upon notes, bonds, or other securities of the United States .. India rubber, manufacturers of, not otherwise provided for ..


3 per cent. 5 per cent.


3 per cent. Exempt.


XIV


SUMMARY OF THE NATIONAL TAX LAW.


Iron, manufactures of, not otherwise provided for .. .... in pigs and bars, and iron not advanced beyond slabs, blooms, or loops .... Ivory, manufactures of, not otherwise provided for.


Jewelry ..


Jute, manufactures of, not otherwise provided for. Kid skins ..


Lead, manufactures of, not otherwise provided for. Leather, manufactures of, not otherwise provided for, (see Decisions, Nos. 2 and 3.)


Legacies (see Section 111.) Morocco skins


Manufacturers of materials not otherwise provided for, (see Decision No. 71.).


Marine engines, (see Decision No. 72.).


Paints .


Painter's colors.


Paper of all descriptions.


Parasols of all kinds


Pasteboard.


Paper, manufactures of, not otherwise provided for.


Patented articles, (see Decision No. 77.)


Pickles.


Pins, solid head or other


Pottery ware, manufactures of, not otherwise provided for. .


Preserved fruits, meats, fish and shell fish, in cans or air-tight packages ..


Railroads, on gross receipts for carrying passengers ...


Do. motive power of which is not steam, on gross receipts for carrying passengers, (see Decisions Nos. 26, 66. ) ..


Do. on bonds, on the amount of interest on same on the amount of dividends to stockholders Sails, tents, shades, awnings, and bags ...


Savings institutions, on all dividends and sums added to surplus or contingent funds, (see Decision No. 14.).


Sheepskins.


Ships and other vessels.


Shooks, (see Decision No. 60.).


Silk, manufactures of, not otherwise provided for.


Silver, manufactures of, not otherwise provided for .. Steamboats, except ferry boats, on gross receipts, (see Decision No. 73.).


Steel, manufactures of, not otherwise provided for.


T'in, manufactures of, not otherwise provided for ..


Trust companies, on all dividends and sums added to


surplus or contingent funds, (see Decision No. 14.) Umbrellas of every material. Varnish.


Willow, manufactures of, not otherwise provided for .. Wood, manufactures of, not otherwise provided for .... Wool, manufactures of, .not otherwise provided for ..... Worsted, manufacture of, not otherwise provided for ..


3 per cent.


Exempt. 3 per cent. 3 per cent. 3 per cent. 4 per cent.


3 per cent.


3 per cent.


4 per cent.


3 per cent. 3 per cent. 5 per cent. 5 per cent.


3 per cent. 3 per cent. 3 per cent.


3 per cent.


5 per cent. 5 per cent.


3 per cent.


5 per cent. 3 per cent.


Iz per cent.


3 per cent. 3 per cent.


3 per cent.


3 per cent. 4 per cent. 2 per cent. 3 per cent. 3 per cent. 3 per cent.


3 per cent. 3 per sent. 3 per cent.


3 per cent. 3 per cent. 5 per cent. 3 per cent. 3 per cent. 3 per cent. 3 per cent.


DUTIES ON MANUFACTURES.


XV


Duty. Dolls. cts.


Wool, cloths, and all textile or knitted or felted fabrics of, before the same have been dyed, printed, or prepared in any other manner ...


Yarns, etc., (see Decision No. 53.)


3 per cent. Exempt.


Zinc, manufactures of, not otherwise provided for.


3 per cent.


Enumerated articles and the tax levied thereon.


Ale, per barrel of 31 gallons, (fractional parts of a barrel to pay proportionately ). Beer, per barrel of 31 gallons, (fractional parts of a barrel to pay proportionately )-see Sec. 12 new law


60 cents.


Billiard tables kept for use, each, (see Decision No. 21.). Barytes, sulphate of, per 100 pounds.


$1 00


Carriages, including harness used therewith, valued at $75 or over, when drawn by one horse ........ drawn by two horses or more, and valued at $75 and not above $200, including harness ... valued above $200 and not exceeding $600. ... valued above $600, (see Decision No. 21.) ..


2 00


5 00


10 00


Cassia, ground, and all imitations of same, per pound .. Cattle, horned, exceeding 18 months old, slaughtered for sale, per head.


20 cents.


under 18 months old, slaughtered for sale, per head, (see Decision No. 74.) ..


5 cents.


Cement, made wholly or in part of glue, to be sold in a liquid state, per gallon ..


25 cents. 1 cent.


Chocolate, prepared per pound.


Cigars, valued at not over $5 per M., (see Decisions Nos. 48, 76).


$1 50


valued over $5 and not over $10 per M., (see De- cisions Nos. 48, 76.). $2 00


valued over $10 and not over $20 per M., (see De- cisions Nos. 48, 76. ).


2 50


valued at over $20 per M., (see Decisions Nos. 48, 76. ) ....


3 50


Clocks and time pieces, and clock movements uncased .... 3 per cent. Coal, on all mineral coals (except such as are known in the. trade as pea coal and dust coal) per ton .. ... N.B. On all contracts of lease of coal lands made be- 33 cents. fore the first day of July, eighteen hundred and six- ty-two, the lessee shall pay the tax.


Cocoa, prepared, per pound ..


1 cent. 3 mills.


Coffee, ground, and all substitutes, per pound.


Cotton, raw, per pound ..


৳ cent.


Confectionery, made wholly or in part of sugar, valued at 14 cents per pound.


2 cents.


exceeding 14 cents, and not exceeding 40 cents per pound.


3 cents.


66 exceeding 40 cents, or when sold otherwise than by the pound.


Coal, all mineral, except pea coal and dust coal, per ton. Cloves, ground, and all imitations of the same, per pound


5 cents. 33 cents. 1 cent.


60 cents. $10 00 10 cents.


1 cent.


XVI SUMMARY OF THE NATIONAL TAX LAW.


Deep skins, dressed or smoked, per pound.


Distilled spirits, first proof, per gallon.


Gas, when the product shall be not above 500,000 cubic feet per month, per 1,000 cubic feet.


above 500,000 and not exceeding 5,000,000 cubic feet per month.


above 5,000,000 cubic feet per month.


Gelatine, in solid state, per pound


Ginger, ground, and all imitations of the same, per pound Glue, in liquid form, per gallon.


in solid state, per pound ..


Gunpowder, valued at 18 cents per pound, or less.


5 mills.


valued above 18 cents, not exceeding 30 cents valued above 30 cents per pound.


1 cent.


Hogs, exceeding 100 pounds, slaughtered for sale. Iron, railroad per ton ..


railroad, re-rolled, per ton .. band, hoop and sheet, not thinner than No. 18, wire gauge, per ton. $1 50


all kinds advanced beyond slabs, blooms, or loops, and not advanced beyond bars or rods, per ton .... 1 50 plate less than & inch in thickness, per ton. 2 00


. 00


plate, not less than & inch in thickness, per ton ...... cast, used for bridges, buildings, or other permanent structures, per ton, (see Decision No. 8.).


1 00


bars, rods, bands, hoops, sheets, plates, nails, and spikes, manufactured from iron, upon which the duty of $1 50 has been paid, are only subject to an additional duty of, per ton ..


50 cents. $1 50


hollow ware, per ton of 2,000 pounds ...


in pigs, or bars, and not advanced beyond slabs, blooms, or loops, (see Sec. 1 new law).


Exempt.


castings, exceeding 10 pounds in weight, per ton ... Lager Beer, per barrel of 31 gallons, (fractional parts of a barrel to pay proportionately,) per barrel.


$1 00


Lead, white, per hundred pounds.


Leather, bend, per pound .. butt, per pound ..


harness, per pound.


7 mills.


harness made from hides imported east of Cape of Good Hope, per pound ..


5 mills.


offal, and damaged, per pound.


5 milis.


oil dressed, per pound.


2 cents.


patent or enamelled, per square foot.


5 mills.


patent, japanned splits, used for dasher leather, per square foot ...


4 mills.


13 cents.


patent or enamalled skirting, per square foot ... rough and sole, made from hides imported east of the Cape of Good Hope, per pound.


5 mills.


Duty. Dolls. cts. 2 cents. '20 cents.


-5 cents.


10 cents. 15 cents. 5 mills. 1 cent. 25 cents. 5 mills.


6 cents. 6 cents. $1 50 75 cents.


band, hoop, and sheet, thinner than No. 18, wire gauge, per ton. 2 00


cut nails and spikes, per ton.


1 50


$1 50 25 cents. 1 cent.


1 cent.


DUTIES ON MANUFACTURES.


XVII


rough, tanned in whole or in part with oak, per pound. sole, tanned in whole or in part with oak, per pound.


rough and sole, all other, hemlock tanned, per pound .


calf skins, tanned, each.


upper, finished or curried, made from leather tanned in the interest of the parties currying such leather, not previously taxed in the rough, (except calf skins,) per pound, (see Decisions Nos. 2, 3.) Mineral or Medicinal Waters, per quart or less


1 cent. 1 cent.


more than quart.


Mustard, ground, and all imitations of, per pound


. cent.


Nails and spikes, cut, per ton ..


2 cents.


Newspapers, (see Decision No. 25.)


Oil, animal and vegetable, pure or adulterated, per gallon lard, pure or adulterated, per gallon.


2 cents.


mustard seed, per gallon ..


2 cents.


linseed, per gallon


2 cents. 10 cents.


coal, per gallon ..


refined, and produced by the distillation of coal ex- clusively, per gallon


red, (see Sec. 75).


Passports, U. S., each.


Pepper, ground, and all imitations of, per pound ...


Pimento, ground, and all imitations of same, per pound ... Plate, gold kept for use, per oz. troy, (see Decision No. 21.) silver, kept for use, per oz. troy, (see Decision No. 21.) ..


silver, to the extent of 40 oz., (see Decision No. 21.) Porter, per barrel of 31 gallons, (fractional parts of a barrel to pay proportionately).


Saleratus and bicarbonate of soda, per pound.


Salt, per hundred pounds.


Screws, commonly called wood screws, per pound.


Sheep and lambs, slaughtered for sale, each.


Snuff, manufactured of tobacco. or any substitute, per pound (see Decision No. 76.)


Soap, castile, valued not above 3} cents per pound. ditto, above 3} cents, per pound.


20 cents. 1 mill. 5 mills. 2 cents. 1 mill.


cream, per pound.


erasive, valued not above 33 cents, per pound.


ditto, above 32 cents


5 mills.


fancy, per pound ..


honey, per pound.


2 cents. 2 cents. 1 mill. 5 mills.


palm oil, valued not above 3} cents per pound. ditto, above 3} cents


2 cents.


shaving, per pound.


2 cents.


toilet, all kinds, per pound. 2 cents.


2 cents.


transparent, per pound.


Duty. Dolls: cts.


1 cent.


1 cent.


7 mills. 6 cents.


2 cents.


2 cents.


8 cents. Exempt. $3 00 1 cent. 1 cent. 50 cents.


3 cents. Exempt.


$1 00 5 mills. 4 cents. 12 cents. 3 cents.


scented, per pound.


XVIII SUMMARY OF THE NATIONAL TAX LAW.


all other descriptions, white or colored, except soft soap and soap otherwise provided for, valued not above 33 cents, per pound ..


ditto, valued above 32 cents, per pound.


Starch, made of potatoes, per pound .. made of corn and wheat, per pound ..


made of rice or other material, per pound.


Steel, in ingots, bars, sheets, or wire, not less than } inch in thickness, valued at 7 cents per pound, or less, per ton ditto, valued at 7 cents, and not above 11 cents, per ton 8 00 ditto, valued above 11 cents, per ton. 10 00


Stoves, per ton of 2,000 pounds. 1 50


Sugar, brown, Muscovado, or clarified, produced directly from the sugar cane, other than that produced by the re- finer, (see Decision No. 61.)


1 cent.


Sugar refiners shall pay 12 per cent. on the gross amount of the sales of all the products of their manufactories, (see Amendment to section 75, new law.)


Tobacco, cavendish, plug, twist, fine.cut, and manufactured of all descriptions, (not including snuff, cigars, and smoking tobacco, prepared with all the stems in, or made exclusively of stems, ) (see Decisions, Nos. 62, 76.) ..


15 cents.


smoking, prepared with all the stems in, per pound, (see Decisions No. 62, 76.)




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