Page:United States Statutes at Large Volume 14.djvu/160

valued at not exceeding twenty cents per pound, including the tax, a tax of two cents per pound; exceeding twenty and not exceeding forty cents per pound, including the tax, a tax of four cents per pound; when exceeding forty cents per pound, including the tax, or sold by the box, package, or otherwise than by the pound, a tax of ten per centum ad valorem.

Chocolate and cocoa. On chocolate and cocoa prepared, a tax of one and a half cent per pound.

Gun cotton. On gun cotton, a tax of five per centum ad valorem.

Gunpowder and all explosive substances, &c. On gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, not otherwise provided for, when valued at thirty-eight cents per pound or less, including the tax, a tax of five per centum ad valorem; and when valuedPost, p. 474. at above thirty-eight cents per pound, including the tax, a tax of ten cents per pound.

Varnish or japan. On varnish or japan, made wholly or in part of gum copal, or other gums or substances, a tax of five per centum ad valorem.

Glue and gelatine. On glue and gelatine of all descriptions, in the solid state, a tax of one cent per pound.

Glue and cement. On glue and cement, made wholly or in part of glue, sold in the liquid state, a tax of forty cents per gallon.

Pins. On pins, solid head or other, a tax of five per centum ad valorem.

Photographs, ambrotypes, &c. On photographs, ambrotypes, daguerreotypes, or other pictures taken by the action of light, and not hereinafter exempted from tax, a tax of five per centum ad valorem.

Wood screws.
Post, p. 474. On screws, commonly called wood screws, a tax of ten per centum ad valorem.

Clocks and timepieces. On clocks and timepieces, and on clock movements, when sold without being cased, a tax of five per centum ad valorem.

Soaps valued at above three cents a pound. On all soaps valued at above three cents per pound, not perfumed, and on salt-water soap made of cocoa-nut oil, a tax of five mills per pound.

Perfumed soaps. On all perfumed soaps, a tax of three cents per pound.

Uncompounded chemical productions. On all uncompounded chemical productions not otherwise provided for, a tax of five per centum ad valorem.

Essential oils. On essential oils of all descriptions, a tax of five per centum ad valorem.

Furniture and other articles of wood. On all furniture, or other articles made of wood, sold in the rough or unfinished, not otherwise provided for, a tax of five per centum ad valorem: Provided, That all furniture, or other articles made of wood, previously assessed, and a tax paid thereon,When tax to be only on increased value. shall be assessed a tax of five per centum ad valorem upon the increased value only thereof when sold in a finished condition.

Salt. On salt, a tax of three cents per one hundred pounds.

Scales, pumps, &c. On scales, pumps, garden engines, and hydraulic rams, a tax of three per centum ad valorem.

Tin-ware. On tin ware of all descriptions, not otherwise provided for, a tax of five per centum ad valorem.

Iron, advanced beyond muck-bar, &c. On all iron not otherwise provided for, advanced beyond muck-bar, blooms, slabs, or loops, and not advanced beyond bars, and band, hoop, and sheet iron not thinner than number eighteen wire-gauge, and plate iron not less than one eighth of an inch in thickness, a tax of three dollars per ton: Provided, That a ton shall,Ton to be 2000 pounds. for all the purposes of this act, be deemed and taken to be two thousand pounds.

Band, hoop, and sheet iron. On band, hoop, and sheet iron, thinner than number eighteen wire-gauge, plate iron less than one-eighth of an inch in thickness, and cut nails and spikes, not including nails, tacks, brads, or finishing nails, usually put up and sold in papers, whether in papers or otherwise, a tax of five dollars per ton: Provided, That rods, bands,When from iron on which tax has been paid. hoops, sheets, plates, spikes, and nails, not including such as are usually put up in papers as before mentioned, manufactured from iron upon which the tax of three dollars has been levied and paid, shall be subject only to a tax of two dollars per ton in addition thereto, anything in this act to the contrary notwithstanding.