USA > Indiana > Marion County > Indianapolis > Indianapolis, Indiana city directory, 1865-6 > Part 7
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Assignment of lease, stamp duty the same as on original instrument, increased by a stamp duty on the consideration or value of the assignment equal to that imposed upon the conveyance of land for similar consideration or value.
Auctioneers, under which term is includ- ed every person whose business it is to offer property for sale to the highest
10 00
144
TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
and best bidder, for license, whose an- nnal sales do not exceed $10,000 .... Auctioneers, whose sales exceed $10,000. Auction sales of goods, real estate, mer- chandise, articles and things, including all sales of stocks, bonds and other se- curities, on gross amount of sales, 4 of 1 per et. Awnings, made of cotton, flax or hemp, or part of either, or other material. . . . 6 per ct. Awnings, the sewing or pasting of the ma-
terial whereof belonged to the employer, when the cloth or material from which made was imported or has been sub. ject to or paid a duty, taxed only on the increased value.
BAGS, made of cotton, flax or hemp, or part of either, or other material. . . . 6 per ct. Bags, the sewing or pasting of, same as " Awnings."
Band iron,"(see " Iron,") per ton. ...
3 60
Banks, on average amount of deposits, each month. .. !- 24 of 1 per ct. Banks, on average amount of circulation, each month. 1-12 of 1 per et. Banks, on all State bank notes after July 1,1866. .10 per ct. Banks, on average amount of capital of any bank, association, company or cor- poration, or person engaged in the business of banking, beyond the amount invested in United States bonds, each month. . 1-24 of 1 per ct. Banks, on the average amount of circula- tion issued beyond 90 per cent. of the capital, and upon any amount of such circulation beyond the average amount of the circulation that has been issued for the six months preceding July 1, 1864, additional tax of. .1-6 of 1 per et. Banks, on all dividends .. .5 perct. Banks, (not making dividends,) on pro- fits. 5 per ct. Banks, savings, that have no capital stock, and whose business is confined to receiving deposits and loaning the same for the benefit of their depositors, and which do no other business of banking, shall pay on their deposits, monthly. .1-24 of 1 per ct. Bank check, draft or order for the pay- 'ment of any sum of money whatever, drawn on any bank, banker or trust company, or for any sum exceeding ten dollars drawn upon any other person or persons, companies or corporations, at sight or on demand .. . 2 cents Bankers, using a capital not exceeding $50,000, for license ... . 100 00 Bankers, using a capital exceeding $50,000, for every additional $1,000 in excess of $50.000. 2 00
Every person, firm or company, and every incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of ex- change or promissory notes, or where stocks, bonds, bullion, bills of exchange or promissory notes are received for discount or sale, shall be regarded as bankers.
Bankers, savings banks, except such as
10 00
20 00
have no fixed capital, and whose busi- ness is confined to receiving deposits and loaning the same, and who do no other business of banking, for license as banker. $100
Barges, on gross receipts, where the gross
recepts are $1,000 per annum ...... 2} per ct. Barks, bulls of, hereafter built or finish- ed. .2 1-5 per et. Barytes, sulphate of, 100 pounds. . . 14 4-10 cents Beer, per barrel of 31 gallons, fractional parts of a barrel to pay proportionately (see " Malt Liquors "). 1 00
Benzine, per gallon. 20 ets,
Benzole, per gallon. 20 cts.
Bibles, and all parts of the same (see " Books ") 5 per et.
Bicarbonate of soda, per pound. 6 mills
Billheads printed, printed cards and print- ed circulars, law blanks . conveyancers' blanks, and other printed forms, ad va- lorem. .6 per ct.
Billiard tables, kept for use, for each table 10 00 Billiard rooms. for license for each table. 10 00 Bill of exchange (inland), draft, or order for the payment of any sum of money, otherwise than at sight or on demand, for every one hundred dollars or frac- tional parts thercof. 5 cts.
Bills of exchange (foreign). The acceptor or acceptors of any bill of exchange or order for the payment of any sum of money drawn, or purporting to have been drawn, in any foreign country, but payable in the United States, shall, before paying or accepting the same, place thereon a stamp indicating the duty.
Bills of exchange (foreign), drawn in, but payable out of the United States, if drawn singly, or if drawn otherwise than in sets of three or more, according to the custom of merchants and bank- ers, same as bill of exchange (ialand). Bills of exchange (foreign), if drawn in sets of three or more, for every bill of each set, where the sum made payable shall not exceed $100, or its equivalent thereof in any foreign currency ...
Bills of exchange (foreign), for every ad- ditional $100, or fractional part thereof, in excess of $100.
2 cts.
Bills of lading, other than charter party, for any goods, merchandise or effects, to be exported from a port or place in the United States to any foreign port or place, a stamp duty of .. . . 10 cts. Bills of sale, by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or per- sons, when the consideration shall not exceed $500, stamp duty .. . .. Bills of sale, by which any ship or vessel, or any part thereof, shall be conveyed . 50 cts. to or vested in any other person or per- sons, when the consideration exceeds $500, and does not exceed $1,000, stamp duty. 1 00 Bills of sale, by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or per- sons, for each and every additional amount of $500, or any fractional part thereof in excess of $1,000. .. 50 cts. Binders' boards. . .3 6-10 per ct. Bitters, same as " Medicines."
2 cts.
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
Boards (" lumher ") are not to be con- sidered a manufacture.
Boilers, of all kinds .. . . . 6 per ct.
When such boilers have been once assessed and a duty previously paid thereon, the amount so paid shall be de- ducted from the duties on the finished engine.
Bolts, see " Iron " and " Brass."
Bonds of canal companies
...
5 per ct.
Bonds, auction sales of, on gross amounts
of sales. . 4 of 1 per ct. Bonds indemnifying any person for the payment of any sum of money where the money ultimately recoverable there-
upon is $1.000 or less, a stamp duty of. 50 cts. Bonds indemnifying any person for the payment of any sum of money where the money ultimately recoverable there- upon exceeds $1,000. for every addi- tional $1,000 or fractional part thereof in excess of $1,000 .. 50 cts. Bonds for the due execution or perform - ance of the duties of any office ... 1 00
Bonds of any description, other than such as are required in legal proceedings and such as are not otherwise charged, a stamp duty of .. 25 cts. Bond for deed or conveyance of land. 25 cts.
Bone dust. . .. exempt Bone, manufactures of, wholly or in part,
if not otherwise specified, ad valorem.6 per ct. Books, including bibles, testaments, or volumes consisting of only parts of either, prayer books, arithmetics, spel- ling books, geographies, grammars and primary books used in schools, and all books printed by religious societies for the use of Sunday schools .5 per ct.
As The duty upon printed books, magazines, etc., is to be paid by the publisher.
Bootmakers, making articles to order, as custom work, and not for sale general- ly, shall, to the amount of $600, be ex- empt from duty ; and for any excess beyond the amount of $600 shall pay a duty of .. . . 3 per ct.
Boots, ready made .. . . 3 6-10 per ct
Bottles, containing medicines, etc., the retail price or value of which, contents included, does not exceed 25 cents, a stamp duty (f 1 ct.
Bottles, containing medicines, etc., the retail price or value of which, conteuts included, exceeds 25 cents, but does not exceed 50 cents, stamp duty. 2 cts.
Bottles, containing medicines, etc., the retail price or value of which. contents included, exceeds 50 cents, but does not exceed 75 cents .. 3 cts.
Bottles, containing medicines, etc., the value of which, contents included, shall exceed 75 cents, and shall not exceed $
4 cts.
Bottles, containing medicines, etc., the value of which, contents included, ex- ceeds $1, for each and every 50 cents or fractional part thereof over and above $1. an additional stamp duty of. Bowling alleys, for each alley, duty for license .. .
2 cts.
10 00
Brandy, distilled from apples or peaches, per gallon .. . 1 50
Brass. pigs, ingots or bars .3 6-10 per ct. Brass, rolled. in rods or sheets ... . . 3 6-10 per ct. Brass, made of copper and spelter, on which a duty of three per cent. ad va- lorem shall have been assessed and paid.
additional on the increased value. 3 6-10 per ct. Brass, all manufactures of. .. . 6 per ct. Brass nails. rivets, etc. .3 6-10 per ct. Bread and breadstuffs .exempt
Brewers, under which term is included every person who manufactu:es fer- mented liquors, of any name or des rip- tion, for sale, from malt, or any substi- tute therefor, wholly or in part, for li ense ... 50 00
Brewers, who manufacture less than 500 barrels per year, for license. 25 00 Bricks. . .3 6-10 per ct. Bridges, tolls. . . 3 per ct.
Bristles, manufactures of, not otherwise specified. 6 per ct. Brokers, under which term is included every person, firm or company whose business it is, as a broker. to negotiate purchases or sales of stocks, exchange, bullion, coined money, bank notes, pro- missory notes or other securities, for themselves or others, for license ....... 50 00
Persons holding a license as banker are not required to take out one as a broker.
Brokers, commercial, under which term is included every person whose business it is, as a broker. to negotiate sales or purchases of goods, wares, produce or merchandise, not otherwise provided for, or seek orders therefor in original or unbroken packages, or to negotiate freights and other business for the own- eis of vessels, or for shippers or con- signees, or consignees of freight carried by vessels, for each license ... 20 00
Brokers, upon all sales of merchandise. produce, or other goods .......... } of 1 per ct. Brokers upon all sales and contracts for sales of stocks and bonds, 1-20 of 1 per cent. on the par value thereof.
Brokers on all sales of foreign exchange, promissory notes, or other securities, 1-20 of 1 per cent. on the amount of such sales, and of all contracts for such sales.
Brokers on all sales or contracts of sales of gold and silver bullions and coin ... .. 1-10 of I per ct.
Any person, firm or company, not being licensed as a broker or banker, who shall sell or offer to sell any gold and silver, bullion, foreign exchange, uncurrent money, promissory notes, stocks, bonds or other securities not bona fide, at the time, his own prop- erty, and actually on hand, shall be liable, in addition to all other penalties provided in such cases, to pay 50 per centum in addition to the foregoing duties and rates of duty.
Brokers, land warrant, (see " Land Warrant Brokers.") 25 00
Brokers, insurance, (see " Insurance Agents.") 25 00 Brokers, cattle, (see " Cattle Brokers.") 10 00
Brokers, pawn, (see " Pawnbrokers.") 50 00
Boxes, containing medicines, etc., same as " Bottles," which see.
Brandy, distilled from grapes, per gallon. 50 cts.
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
Brokers, produce, (see Produce Bro- kers.") .. 10 00
Brokers, custom house, (see "Custom House Brokers."). 10 00
Brokers, substitute, or those engaged in procuring substitutes for the army or navy, shall pay for license .. 100 00
Brokers, substitute, for each substitute procured and mustered intoservice .... 10 00
AT Every person who shall furnish, or offer to furnish, for pay, fee or re- ward, volunteers, representative re- cruits, or substitutes for men drafted or liable to be drafted, for the military or naval service of the United States, shall be deemed a substitute broker under this act: Provided, however, that persons appointed by any State, county, city, township, or district, for the military service of the United States, under the call of the President of the United States, shall not be con- sidered substitute brokers : And provided, further, that such person or agent shall receive no compensation except that which is given by such State, county, town, city or district.
Builders and contractors, under which term is included every person whose business it is to construct buildings, or ships, or bridges, or canals, or rail- roads by contract : Provided, that no license shall be required of any person whose building contracts do not exceed $2,500 for any one year-for license ... Builders and contractors, if his contracts
for any one year exceed $25,000, for each additional $1,000. 1 00
Building stones, of any description, dressed, hewn or finished ..... . . . 3 6-10 per ct. Bullion, value of the bullion used in the manufacture of silver ware, silver bullion rolled, prepared for platers' use exclusively. .. .exempt Bullion, in lump, ingot, bar or otherwise, to be paid by the assayer ...... 5-8 of 1 per ct. Bullion and coin, all sales and contracts of sales. .1-10 of 1 per ct. Burning fluid is not to be considered a manufacture.
Butchers, under which term is included every person who shall sell butchers' meat at retail : Provided, that no butcher having taken out a license, and paid $10 therefor, shall be required to take out a license as retail dealer on account of selling other articles at the same store, stall or premises : Provided, further, that butchers. whose annual sales do not exceed $1.000, and butchers who retail butchers' meat exclusively, by themselves or agents, and persons who sell shell or other fish, or both, traveling from place to place, and not from any shop or stand, shall be re- quired to pay $5 only for each license, any existing law to the contrary not- withstanding ; and, having taken out a license therefor, shall not be required to take out a license as peddler, for re- tailing butchers' meat or fish, as afore- said : Provided, further, that those who sell shell or other fish, from hand-carts or wheelbarrows exclusively, shall be exempt-for license. 10 00
Butter. .exempt
C ALFSKINS, tanned. .6 per ct. Calves, exceeding three months old,
Calfskins, patent. .6 per ct. slaughtered. 40 cts. Calves under three months old, each .... 5 cts. Canals, on gross receipts, where the gross receipts exceed $1,000 per annum .... 23 perct. Canals, (see " Ships," third paragraph.)
Canals, when the water is used for mi- ning purposes, on gross receipts, where the gross receipts exceed $1,000 per annum .. .2} per ct.
Canal companies, interest on bonds or dividends of, coupons, or profits carried to the account of any fund .. ... 5 per ct. Canal navigation companies, on interest, coupons, dividends or profits, carried to the account of any fund. .5 per ct. Canal boats, on gross receipts, where the gross receipts exceed $1,000 per an- num. 23 per ct. Canal boats, (see " Ships," third para- graplı.)
Candles, of whatever material made .... 6 per ct. Candy, sugar, (see " Sugar Candy.") Caps. 6 per ct.
Cards, circulars, etc., printed. .6 per ct. Cards, playing, per pack, of whatever number, whenever the price per pack does not exceed 18 cents. 2 cts.
Cards, playing, per pack, over 18 and not over 25 cents per pack. 4 cts.
Cards, playing, per pack, over 25 and not over 50 cents per pack. 10 cts. Cards, playing, per pack, over 50 and not over $1 per pack. 15 cts.
Cards, playing, per pack, over $1, for each additional 50 cents or fraction. . ..
5 cts.
The manufacturer of playing cards is allowed to affix the stamp ap- propriate to the price at which he sells, and the subsequent vender must affix the additional stamp, if the adrance on price is such as to require it.
Carpets, the sewing of, the same as " Awnings "
Carriages, etc., valued at 50 dollars, and not exceeding 100 dollars, including the harness .. 1 00
Carriages, valued at above 100 dollars, and not above 200 dollars .. 2 00 Carriages, exceeding in value 200 dollars and not exceeding 300 dollars. 3 00
Carriages exceeding 300 dollars, and not above 500 dollars .. 6 00
Carriages above 500 dollars. 10 00
Carriages, repairs, on increased value over ten per cent .. .3 6-10 per ct.
Cars, repairs, on increased value over ten per cent .. . . 3 6-10 per ct. Cassia. ground, and all imitations of, per pound .1 1-5 ct.
Castings, (see " Iron," and " Brass.") Castile soap, (see " Soap.")
Cattle, slaughtered, over three months old, except when slaughtered for their hides and tallow exclusively, each .. .. 40 cts.
Cattle, slaughtered, under three months old, each. 5 cts.
Cattle slaughtered by any person, for his own consumption, not exceeding five in number .. exempt
Cattle brokers, including every person whose business it is to buy, or sell, or deal in cattle, hogs or sheep, whose annual sales do not exceed 10,000 dol-
25 00
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TAX PAYERS' ADVISER-THE NATIONAL TAX LAW.
lars, for license 10 00
Cattle brokers whose sales annually ex- ceed 10.000 dollars, for each additional 1,000 dollars. 1 00
Cavendish tobacco, per pound. 35 cts.
Cement, made wholly or in part of glue, to be sold in a liquid state, per gallon. . 43 cts. Certificate of stock in any incorporated company, stamp duty on each ... 25 cts.
Certificate of profits, or any certificate or memorandum showing an interest iu the property or accumulations of any incorporated company, if not less than 10 dollars, and not exceeding 50 dollars, stamp duty ... .. c10 ts. Clocks and timepieces .. .6 per ct. Clock movements, without being cased. . 6 per ct. Cloth, and all textile, or knitted, or felted articles or fabrics of cottou, wool or other materials, before the same has been dyed, printed or bleached, and on all cloth painted. enameled, sbirred, tarred, varnished or oiled ... ... 6 per ct.
Certificate of profits for a som exceeding $50. and not exceeding $1,000 ....... 25 cents Certificate of profits exceeding $1,000,for every additional $1,000, or fractional part. . .25 cents
Certificate-Any certificate of damage, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, stamp duty 25 cents
Certificate of deposit, of any sum of money, in any bank or trust company or with any banker or person acting as such, if for a sum not exceeding $100, stamp duty .. 2 cents
Certificate of deposit, if for a sum ex- ceeding $100, stamp duty .... 5 cents
Certificate of weight or quantity of an- ima's, wood, coal or bay .. Free
Certificates of any other description than those specified in schedule B, a stamp duty of . 5 cents
Charcoal is not to be considered a man- ufacture.
Charter Party-Contract or agreement for the charter of any ship, or vessel, or steamer, or any letter, memorandum or other writing, between the captain, master, or owner, or person acting as agent of any ship, or vessel, or steam- er, and any other person or persons, for or relating to the charter of such ship, or vessel, or steamer, or any re- newal or transfer thereof. if the regis- tered tonnage of such ship, or vessel, or ship, or steamer does not exceed 150 tons, stamp duty, ..
Charter Party, exceeding 150 tons, and not exceeding 300 tons, stamp duty .. Charter Party, exceeding 300 tons, and not exceeding 600 tons, stamp duty .. Charter Party, exceeding 600 tons, stamp duty .
3 00
10 00
Checks drawn upon any hank, trust company, or any person or persons, companies or corporations,for the pay- ment of money, see "Bank Check."
Cheese is not to be considered a manu- facture.
Chemical preparations, same as "Medi- cines."
Chemical productions, all uncompound- ed, not otherwise provided for ... 6 per ct. Cheroots, see "Cigars."
Chocolate, prepared, per pound ...... 1 4-7 pr ct. Cider is not considered a manufacture.
Cider Vinegar is not considered a manu- facture.
Cigars, see "Segars."
Circulars, cards, billheads, law blanks, and other printed forms. .6 per ct.
Circuses, under which term is included every building, tent, space or area where feats of horsemanship, or acro- batic sports, or theatrical performan- ces are exhibited. for license. 100 00
Circuses, on gross receipts. .2 per ct.
Civil Engineers, (see "Architects,") for license . 10 00
Claim agents, under which term is inclu- ded every person whose business it is to prosente claims in any of the exec- utive departments of the Federal Gov- ernmeut, for each yearly liceuse 10 00 Clearance, same as " Manifest."
A Provided, that thread and yarn and warps sold before weaving, shall be regarded as manufactures, and be subject to a duty of five per centum ad valorem.
Cloth or fabrics, when made of thread, yarn or warps, upon which a duty sball have been assessed and paid, shall be assessed and pay a duty ou the increas- ed value only ; and when made who !- ly by the same manufacturer, shall be subject to a duty only of five per centum ad valorem.
Clothing, or articles of dress, made to order, on excess over six hundred dol- lars. 6 per ct. Clothing, manufactured, when the annu- al product exceeds $1.000, ad valorem 6 per ct. Cloths-On all cloths of silk, cotton or other material, dyed, prioted, bleach- ed, on which a duty or tax shall have been paid before the same were so dyed, printed, or bleached, the duty or tax of five per centum shall be assessed ouly on the increased value thereof.
Cloves. ground, and all imitations of, per İb .. . 1 1-5 pr ct. Clove stems, ground, and all imitations per 1b. . .1 1-5 pr ct. Coal. all mireral, except such as will pass through a 5-8 inch mesh, per ton 6 cents Coal which will pass through a 5-8 inch mesh. Exempt
5 00 Coal gas, see "Gas."
Coal oil, produced by the distillation of coal, asphaltum or shale, exclusively, refined, per gallon ... .15 cents
Coal illuminating oil, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, and all other bituminous substances used for like purposes, per gallon. ... 20 cents Coal oil distillers, under which term is included any person who shall refine, produce or distil, crude or retined pe- troleum or rock oil, or crude coal oil, or crude or refined oil made of asphal- tum, shale, peat, or other bituminous substances, or sball manufacture coal illuminating oil, for each liceuse .... 50 00 Coal tar, produced in the manufacture of gas ... . Exempt Cocoa, prepared, per 1b. 1 4-7 pr ct.
Coffee, ground, per 1b . 11-5 pr ct.
1 00
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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 pound. 1 1-5 pr ct.
Coin and bullion-On all sales and con- tracts of sales .. . 1-10 of 1 pr ct.
Coke .... Exempt Commercial Brokers, see "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 imine titles to real estate, for license .. 10 00
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