Page:United States Statutes at Large Volume 14.djvu/161

Steel. On steel made directly from muck-bar, blooms, slabs, or loops, a tax of three dollars per ton.

Stoves and hollow ware. On stoves, and hollow ware in all conditions, whether rough, tinned, or enamelled, and castings of iron, not otherwise provided for, a tax of three dollars per ton.

Wrought iron tubes. On tubes made of wrought iron, a tax of five dollars per ton.

Steam, locomotive, and marine engines, and railroad cars. On steam, locomotive, and marine engines, including the boilers, and on railroad cars, a tax of five per centum ad valorem: Provided, That when the boilers, tubes, wheels, tire[s], axles, bells, shafts, cranks, wrists, or head-lights of such engines or carsTax paid on materials to be deducted. shall have been once assessed, and a tax previously paid thereon, the amount so paid shall be deducted from the taxes on the finished engine or cars.

Boilers, tanks, stills, tools, machines, &c. On boilers of all kinds, water tanks, sugar tanks, oil stills, sewing machines, lathes, tools, planes, planing machines, shafting, and gearing, a tax of five per centum ad valorem.

Iron railings, gates, &c. On railings, gates, fences, furniture, and statuary made of iron, a tax of five per centum ad valorem.

Copper, &c. tubes, sheet lead, &c. On copper and brass tubes, nails, or rivets, sheet lead, and lead pipes and shot, a tax of five per centum ad valorem.

Goat, &c. skins. On goat, calf, kid, sheep, horse, hog, and dog skins, tanned or dressed in the rough, a tax of five per centum ad valorem.

Post, p. 474. On goat, calf, kid, sheep, horse, hog, and dog skins, curried or finished, a tax of five per centum ad valorem: Provided, That all goat, calf, kid, sheep, horse, hog, and dog skins upon which duties or taxes have been actually paid, shall be assessed on the increased value only when curried or finished.

Patent, enamelled, and japanned leather.
Proviso. On patent enamelled, and japanned leather and skins of every description, a tax of five per centum ad valorem: Provided, That when a tax or duty has been paid on the leather in the rough, the tax shall be assessed and paid only on the increased value.

Oil-dressed leather. On oil-dressed leather, a tax of five per centum ad valorem.

Leather.
Post, p. 474. On leather of all descriptions, tanned or partially tanned, in the rough, a tax of five per centum ad valorem.

On leather of all descriptions, curried or finished, a tax of five per centum ad valorem: Provided, ThatTax when only on increased value. all leather in the rough upon which duties or taxes have been actually paid, shall be assessed on the increased value only when curried or finished.

Wine not made from grapes, &c. On all liquors known or denominated as wine, not made from grapes, currants, rhubard [rhubarb], or berries, produced by being rectified or mixed with other spirits, or into which any matter whatever may be infused to be sold as wine, or by any other name, and not otherwise provided for in this act, a tax of fifty cents per gallon: Provided,Returns, collections, &c. That the return, assessment, collection, and the time of collection of the taxes on such wines shall be subject to the regulations of the commissioner of internal revenue. And any person who shallPenalty for knowingly selling, &c. such wine, when tax has not been paid. willingly and knowingly sell or offer for sale any such wine made after the passage of this act, upon which the tax herein imposed has not been paid, or which has been fraudulently evaded, shall, upon conviction thereof, be subject to a fine of five hundred dollars or to imprisonment not exceeding two years at the discretion of the court.

Cloth and textile, knitted or felted fabrics. On cloth and all textile or knitted or felted articles or fabrics of cotton, wool, or other materials, before the same has been dyed, printed, or bleached, and on all cloth painted, enamelled, shirred, tarred, varnished, or oiled, a tax of five per centum ad valorem.Post, p. 475.

Thread and twine. On thread and twine, a tax of five per centum ad valorem.

Clothing, hats, bonnets, hoop-skirts.

On articles of clothing manufactured or produced for sale by weaving, knitting, or felting; on silk hats, bonnets, and hoop-skirts; on articles manufactured or produced for sale as constituent parts of clothing, or for trimming or ornamenting the same,Parts of clothing. and on articles of wearing apparel