USA > Indiana > Marion County > Indianapolis > Indianapolis, Indiana city directory, 1867 > Part 3
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of sales. .. . 4 of 1 per et. Bonds indemnifying any person for the payment of any sum of money where the money ultimately recoverable therc-
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 decd 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 nsed in schools, and all books printed by religious societies for the use of Sunday schools ... ... ...
.5 per ct.
AG 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 of ... 1 ct.
Bottles, containing medicines, etc., the retail price or valne of which, contents included, exceeds 25 cents, but does not exceed 50 cents, stamp duty. 2 cts.
Bottles, containing medicines, etc., the retail price or valne of which, contents included, exceeds 50 cents, but does not exceed 75 cents.
Bottles, containing medicines, etc., the value of which, contents included, shall exceed 75 cents, and shall not exceed $1 ..
3 cts.
4 cts.
Bottles, containing medicines, etc., the value of which, contents included, ex- ceeds $I, for each and every 50 cents or fractional part thereof over and above $1, an additional stamp duty of. 2 cts. Bowling alleys, for each alley, duty for license ..... 10 00
Boxes, containing medicines, etc., same as " Bottles," which see.
Brandy, distilled from grapes, per gallon. 50 cts. I
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 manufactures fer- mented liquors, of any name or descrip- tion, for sale, from malt, or any substi- tute therefor, wholly or in part, for license. . . 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
for 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- ers 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. .3 of I 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.
IF 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
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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 slaughtered .. 40 cts.
Brokers, substitute, or those engaged in proenring substitutes for the army or navy, shall pay for license. . .. 100 00
Brokers, substitute, fre each substitute procured and mustered intoservice ....
no Every person who shall furnish, or offer to furnish, for pay, fee or re- ward. volunteers, representative re- cruits, or substitutes for men drifted 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, connty, town, city or district.
Builders and contractors, under which term is included every person whose business it is to construct buildings, or ship«, or bridges, or canals, or rail- roads by contract : Provided, that no license sh ill be required of any person whose building contracts do not exceed $2,500 for any one year-for license ... 25 00 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 Jump, 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' ment at retail: Provided, that no butcher having taken out a license, and paid $10 therefor, sh ill 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 ont a license as peddler, for re- tailing butchers' me it 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
10 00
exempt
CALFSKINS, tanned. .6 per ct. Calfskins, patent. .6 per ct. Calves, exceeding three months old.
Calves under three months old, each . . Canals, on gross receipts, where the gross receipts exceed $1.000 per annum .... 2g perct. Canals, (see " Ships," third paragraph.)
5 cts .
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 lund. .5 per ct. Canal navigation companies, on int rest, 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 pira- graph.)
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, plying, 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 mn-t 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 doll irs, and not exceeding 100 dollars, including the harness .. . 1 00
Carriages, valned 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
Carri ges 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, (spe " Iron," and " Brass.") Castile so ip, (see " Soap.")
Cattle, slaughtered, over three months old, except when slaughtered for their hides and tallow exclusively, each .. . 40 cts. Cattle, slanghtered, under three months old, each .. 5 cts.
Cattle slaughtered by any person, for his own consumption, not exceeding tive 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-
Butter.
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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. . 49 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 in 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, withont being cased. . 6 per ct. Cloth, and all textile, or knitted, or felted articles or fabrics of cottoa, wool or other materials, before the sime has been dyed, printed or bleached. and on all cloth painted. enameled, stirred,
Certificate of profits for a sum 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 dimage, and all other certificates or documents issued by any port warden, marine surveyer, or other person acting as such, stamp duty cents
Certificate of deposit, of any sum of money, in any bank or trust company or with any banker or person acting as snch, if for a sum not exceeding $100, stamp duty. 2 cents Certificate of deposit, if for a sum ex- ceeding $100, stamp duty .. 5 cent-
Certificate of weight or quantity of an- ima's, wood, coal or hay .. 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- nfacture.
Charter Party-Contraet or agreement for the charter of any ship, or ve-sel, 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 ve-sel, or steamer, or any re- newal or transfer thereof. if the regis- tered tonnage of sneh ship, or vessel. or ship, or steamer does not exceed 150 tons, stamp duty, .. 1 00
Charter Party, exceeding 150 tons, and not exceeding 300 tons, stamp duty .. Charter Party, exceeding 300 tons, and not exceeding 600 tous, stamp duty .. Charter Party, excer ding 600 tons, stamp duty
Checks diawn upon any bank, 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 "('igars."
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."
10 00
Cireuses. 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 lieense 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 prosecute claims in any of the exec- utive departments of the Federal Gov- ernment, for each yearly license 10 00 Clearance, same as " Manifest."
tarred, varnished or oil .d ........... . 6 per ct.
A Provided, that thread and yarn and warps sold before weaving, shall be regarded as manufactures, and be su: ject 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 on the increas- ed value only ; and when made who !- ly by the same manuf cturer, 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 do !- lars .. .6 per ct. Clothing, manufactured, when the annu- al product exceeds $1.000, ad valorem G per ct. Cloths-On all cloths of siik, cotton or other material, dyed, minted, 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 as-essed only on the increased value thereof.
Cloves ground, and all imitations of, per Ib .. . 1 1-5 pr ct. Clove stems, ground, and all imitations per Ib. .1 1-5 pr ct.
3 00
Coal. all mineral, except such as will pass through a 5-8 inch mesh, per ton 6 cents Coal which will pas- 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 refined pe- trolenm or rock oil, or ernde coal oil, or crude or retined oil made of asphal- tum, shale, peat, or other bitummous substances, or shail manufacture coal illuminating oil, for each license .... 50 00 Coal tar, produced in the manufacture of gas .... . Exempt Cocoa, prepared, per Ib. 1 4-7 pr ct.
Circulars, cards, billheads, law blanks, and other printed forms. .6 per ct. Coffee, ground, per Ib. 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 et.
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 aud 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 haud, 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, boads, mortgages, wills, writs, or oth. er legal papers, or to ex imine titles to real estate, for license 10 00
Copper, rolled. .3 6-10 pr et. Copper and lead, ingots, pigs or bars 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 et. Cordials, medicinal, 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 et.
Cotton, umbrellas .6 per ct.
Coupons, railroad .. .6 per ct. Custom house 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 pert 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 ents. but not exceeding 50 cents, stamp duty. ..... Dentifrice, exceeding 50 cents, but not exceeding 75 cents. . . 3 cents
2 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, au additional stamp duty of.
Dentists, for license. 10 00
2 cents 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 thau 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 Man- ual for Inspectors of Spirits, prepared by Professor McCulloch, under the superintendence of Professor Bache, and adopted by the Treasury Dep.r .- ment, is to be used and taken as giv- ing the proportions of ab-olnte alcohol in the liquid guiged and proved, ne- cording to which duties shall be levied. Distillers, under which term is included every person, firm 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. 25 00 12 50
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-Annual income from, when exceeding six hundred dollars, and not exceeding five thousand dollars, ou the excess 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, marine. life and inland insurance companies. Dividends generally. 5 per ct. Dog skius .. . 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."
5 per ct.
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."
E ATING 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 ont 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 in- crease. .. .. 36-10 per ct. Engineers, civil, for license, see " Archi- tects."
Engravers, productions of. 6 per ct. Entry, consumption, same as " Ware- house Entry."
Entry of any goods, wares or merchan- dise, at any custom honse, for ware- housing or consumption, see " Ware- house Entry."
Entry for the withdrawal of any goods, wares or merchandise trom bonded warehouse, stamp duty. 50 cents Erasive soap, see " Soap." Exhibitions, not otherwise provided for Essential oils. .. . 6 per ct. 10 00 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 continnous 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.
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