Page:United States Statutes at Large Volume 14.djvu/165

That in estimating sales of goods, wares,In estimating sales, those made by or through another broker not to be included. and merchandise for the purposes of this section, any sales made by or through another broker upon which a tax has been paid shall not be estimated and included as sold by the broker for whom the sale was made.

Section 100. That section one hundred be amended by striking out all after the enacting clause, including schedule A, and inserting in lieu thereof the following: That there shall be levied,Annual tax on carriages, gold watches, billiard tables, gold or silver plate annually, on every carriage, gold watch, and billiard table, and on all gold or silver plate, the tax or sums of money set down in figures against the same, respectively, or otherwise specified and set forth in schedule A, hereto annexed, to be paid by the person or persons owning, possessing, or keeping the same on the first day in May, in each year, and the same shall be and remain a lien thereon until paid.

Schedule A.

Carriages. Carriage, phæton, carryall, rockaway, or other like carriage, and any coach, hackney coach, omnibus, or four-wheeled carriage, the body of which rests upon springs of any description, which may be kept for use, for hire, or for passengers, and which shall not be used exclusively in husbandry or for the transportation of merchandise, valued at exceeding three hundred dollars and not above five hundred dollars each, including harness used therewith, six dollars	$ 6 00
Carriages of like description, valued above five hundred dollars, each, ten dollars	10 00
Gold watches. On Gold Watches, composed wholly or in part of gold or gilt, kept for use, valued at one hundred dollars or less, each, one dollar,	1 00
On gold watches, composed wholly or in part of gold or gilt, kept for use, valued at above one hundred dollars, each, two dollars	2 00
Billiard tables. Billiard Tables, kept for use, each, ten dollars	10 00
Provided, That billiard tables kept for hire, and upon which a special tax has been imposed, shall not be required to pay the tax on billiard tables kept for use, as aforesaid, anything herein contained to the contrary notwithstanding.
Gold plate. On plate, of gold, kept for use, per ounce troy, fifty cents	50
Silver plate. On plate, of silver, kept for use, per ounce troy, five cents	05
Provided,Proviso. Exemption of certain silver plate, &c. That silver spoons or plate of silver used by one family to an amount not exceeding forty ounces troy belonging to any one person, plate belonging to religious societies, and souvenirs and keepsakes actually given and received as such and not kept for use; also, all premiums awarded as a token of merit by any agricultural society, corporation, or association of persons, for any purpose whatever, shall be exempt from tax.

Repeal of sections 101, 102. That sections one hundred and one and one hundred and two be, and the same are hereby, repealed.

Section 103.

That section one hundred and three be amended by striking out all after the enacting clause, and insertingTax on gross receipts from passengers and mails, by railroads, steamboats, coaches, &c. in lieu thereof the following: That every person, firm, company, or corporation owning or possessing or having the care or management of any railroad, canal, steamboat, ship, barge, canal-boat, or other vessel, or any stage-coach or other vehicle, except hacks or carriages not running on continuous routes, engaged or employed in the business of transporting passengers for hire, or in transporting the mails of the United States upon contracts made prior to August first, eighteen hundred and sixty-six, shallRate of tax. be subject to and pay a tax of two and one half per cent of the gross receipts from passengers and mails of such railroad, canal, steamboat, ship, barge, canal-boat, or other vessel, or such stage-coach or other vehicle: Provided,Tax not to be assessed upon certain receipts for transportation; That the tax hereby imposed shall not be assessed upon receipts for the transportation of persons or mails between the United States and any foreign port; but such tax shall be assessed upon the transportationto be assessed upon other transportation; of persons from a port within the United States through a foreign territory to a port within the United States, and shall be assessed upon andhow assessed and collected. collected from persons, firms, companies, or corporations within the United States, receiving hire or pay for