Show THE EXCISE LAW the recent enactment of Cen congress grebs gress to provide internal revenue to support the government and to pay interest on the public debt is exceedingly voluminous and the function i ary in trusted with the execution and enforce I 1 ment jentof of the statute by the time he be becomes so thoroughly learned or acquainted with its provision provisions that be can act understandingly in all its rami ramification a without referring to it occasionally will wiil have spent much time in its I 1 perusal unless unie as his bis faculties of mind in that respect be considerably above mediocrity the law containing cona ining one hundred and nineteen i I 1 sections is very verbose and arid minute in detal detail and was no doubt intended to be complete in all its parts but if it bt b BO so perfect that no loopholes les ies can be found therein by the interested te it will be found to be more colsum mate than are generally the productions of legislative bodies sec 1 of the act provides for he the cre creation ta ion lon in the treasury department of an office I 1 to be called the office of the commissioner of internal revenue the incumbent whose hose dulies duties are deanea defined la Is to tobe lobe be appointed by the president by the advice of the senate with a salary of and to enjoy the frankin franking 11 eriv lege ige 1 sec see 2 provi desfor the districting of the states and lind territories and arid the appointment of assessors and collectors sec 3 defines the he duties of the assessors in relation to dividing heir districts into assessment asses a districts and the appointment of assistants each and all of whom whoa the assessor included is sato lo 10 take and subscribe subs uribe bribe an oath that he will bear trust faith and allegiance to the united states spates support the constitution and faithfully perform the duties required sec 4 directs that collectors shall execute bonds in amounts to be prescribed by bythe the commissioner with five fire approved securities Becu ritie to be filed in the office of the first comptroller of ofte the T easery sec 5 authorizes the appointment of af deau ties by assessors if any are rl eded tobe be raid taid by them and providing providen pro proper securities against pocketing the money sec 6 hresc prescribes ribes the duties dudes of those liable to the operations of the law mir as to fists lists of taxable things to be furnished asse sors sec see 1 7 to 16 inclusive preb pres mites the duties of 0 the cf officers ficera and anil others relative to elsts abe the correction of errors etc sec 17 provi cs es for me he pay of assessors 3 per day for making arrangements and giving iving instructions to assistants and sa 5 per day for hearing appeals revising valuations making out lists with 1 1 additional for every hundred names in the I 1 tax lists the pay of assistants is 3 fo for r each day actually employed and arid 1 for rach hwn bundred hundred red names in their lists re reasonable as onabe allowances for a sa aa a are to be paid in california oregan and the territories the secretary of the tf treasury masury is authorized to hix fix additional rate rater such as may secue e the services of competent persons P ns but not to exceed the rates usually raid oaid to similar officers ui in their respective states and territories sec 17 to 33 point out the norus nodus operandi of transferring the tax money from the pock pockets R of the people to the treasury without defalcation or discount and C contain sundry pro provisions YI intended to secure faithfulness and punctuality in the premises sec see 34 provides that collectors shall shail receive a corn coin commission itil aslon of four per cent upon he the first hundred thousand dollars collected by anem aud paid iuta iota tho the treasury and two per cent on 0 n all sums bums over thousand th dollars doll doii ara w I 1 but in no case are the emoi emol emoluments mints otta ott oft a cou collector 1 aitor to exceed exceed te ten n thousand do dollars liars including 0 the pay of bi deputies s but not ex exper expel pences ices lees for stationery allowances in bertain cases are authorized over and above the per but not to increase the pay above the indicated max mum sec 2 05 provides provi Jes des forr elef in certai certain rf cirii cases a when distraint ahall b all ail be unjustly made I 1 sec 36 1 6 states stales what shall be evidence of sale jn in case cabe of or sec 37 prescribes the duty of the president in the event that the law cannot be ex caled I 1 in any state or territory or part thereof sec 38 authorizes the 0 officers a appointed pointed under the act to assess and collect th the er direct tax imposed by the acton act of ati august angust 7 jtb 1801 1861 when payment thereof has not been assumed by the sta e or terri ory sec 39 to 56 particularly relate to the manufacture and sale of spirituous and malt I 1 liquors imposing g a duty of swetty ty biye five cents per gallon upon all spirits that may be distilled and sold or removed from the distillery for consumption after the fi n st of the present month and from and after the same date a duty of one dollar per barrel on all beer lager porter ale or other fermented liquors by whatever name known that maybe may be beianu manu fractured and sold or removed for consumption within the cited states or the territories the members of 0 tigress appear to have been well acquainted with the many tricks and schemes so often resorted to by manufacturers faatu aers rs and dealers in spirituous and alid fermented liquors to evade local statutes and some very stringent t rules have bare been brov provided idea N for their observance vance which those interested had bad b better e ater make rhems the malve maive ive lve acau acquainted aint ed with before eng engaging laging extensively in such enterprises lest they involve themselves in lh ary difficulties A vast amount of revenue I 1 I 1 I 1 ia 9 expected to be derived from those sources source and a very minute ir and systematic mode of book bookkeeping keeping by distillers and manufacturers ia is instituted to prevent any evahl evasion r ot of the provisions of the enactment that may beat be attempted sec 57 to 63 inclusive provide for far licens licensing fiig frig 1 certain certai n trades a and nd occupations a arter after ft er the 1 first day of august instant stating staling the conditions upon which licenses can be obtained and the p penalties for nonobservance observance non of the law sec 64 declares th hit it bankers shall pay for each lice se one hundred dollars auctioneers twenty dollars wholesale erate eRale dealers in spirituous inous and malt 11 liquor qu orn ort one burl buti I 1 drel drei I 1 dollars retail dealers in groceries goods gooda wares or merchandize merchandise dize oi of foreign or domestic manufacture ten dollars wholesale dealers in merchandize merchandise dize not including shirts spir ta ts fitly fifty dollars dol doi jar pawnbrokers pawn brokers fit y dollars rectifiers of spirituous liquors when the amount rectified does not exceed five hundred bonds ewen wenty five flie dollars and twenty five allars d allars for each additional five hundred bond bonds distiller distillers fifty dollars distillers di manufacturing less than three hundred barrels per yer year twenty eive five div dollars distiller distillers of apples appley and ard peaches when the quantity produced per year does not exceed one hundred bundre dand dani and ani fifty bi irrel twelve and anda a hait balf dollars brewers ers fifty ditty aty dollars brewers manufacturing less than gove fives hundred hun dreI drel barrels per year twenty five dollars hout hotel inn and tavern keepers first class two hundred dred dollars second class on one e aundrel dollars ol 01 third clasa plasa seventy five if dollars ollars fourth class fifty dollars fifth class twenty fise five dollars sixth class fifteen dol ars seventh clars class ten dollars and eighth clas five dollars vessels and steamers providing providen passengers with board and lodgings twenty fike five bire biro dollars eating houses ten dollar dollars brokers fifty dollars commercial brokers fifty ollars collars land warrant brokers twenty five dollars dollart tobacconists ten dollar doliar theatres theartres the atres dred dredd d liars cir clr cusses fifty ollars dollars 1 1 jugglers 0 twenty doll dall dollars arsana anul for all other exhibitions ten dollar dollars bolf bowling ling alleys and billiard rooms for each dach amy and table five colars dol do lars ang arg confect tio ners neis dierse dealers keepers of livery sta sla wes oes cattle brokers tallow chandlers chandless chand lers eo so p irl iri makers he i rs and coal oil distillers each ten fen dot lars retail bretall peddlers farat c class ass twenty dollar second class fifteen dollar hird bird c ass t tea ten e ri dollars fourth class five live dollars wholesale peddlers fifty dollar dollars 92 7 jewelry peddlers awen ty five dollars apothecaries ten dollars manufacturers who produce over one thousand dollars worth annually ten dollars photo grap hers when receipts do not exceed five hundred dollars ten dol doi dollar larF over five hundred hun hund dred dreJ reiL lind and uner under a thousands thou sandl sandi squats over brie urie one thousand taint Y five baw hiis i physicians n S burgeons surgeons dentists abid abed and claim and patent agents ten dollars each andio prevent evasion each trade br tr occupation tion for which license is required is libil baily y 1 defined sec 65 exempts apothecaries confection ers erg eating houses bouses tobacconists and retail dealers for license when their annual gross receipts receil ta do not exceed une thousand dollars sec CG 66 declares how the law shall ie be construed in relation to manufacture manufacturer rel ril vintners vint ners apothecaries and physicians in certain asses cases sec 67 brov des that no license under the provisions of the authorize the commencement or continuance of 0 any didde fidde tra de I 1 bu buu iness acup occupation a or employment ift ird iri any state or ter tir territory which is or th hall hali all ail be the laws of said state or ten horn ifa iff anu that nothing in the act shall be construed to prevent the states and territories agri j es within their limits from placing a duty jax tax lax or license on the sam sams things 0 for state stai 0 r territorial purpose purposes sc sec 68 prescribes the duties cf manufacturers relative to furnishing assessors with 1 ests of tsie gieir ir products under oth oath sec see 69 provides for for the payment monthly oe of the duties on manufactures manufacture a the manufacturer i r to have a lien on goods manufactured on commission sec ick lck jck 70 indicates the course to be pursued by officers in case of ne neglect lect elect orre or refusal fusa I 1 to pay dutie ite lle ile tie 11 good gooce wares and merchandise on wh ch the duties ate not paid I 1 being forfeited to the united states sec 71 makes the violation of or refusal to comply i with ith the provisions of rhe the law punishable able abie with a fine of five hundred dollar dollars sec 72 points out the duties of assistant assessor assessor in certain cases of delinquency sec 73 exempts good made for the use of those banut during them when produced by their own labor to the amount of three hundred dollars from duty sec sec see 74 provides that the quantity arid and valtie value of j 0 0 s shall be ascertained by actual sales and market value sec 75 affixes the duty on manufactures afier after atter the first day of august eighteen hundred ani and and sixty two aa as follows loi lol lows on candles candies three per cent mineral coals three cens per ton lard oil linseed oil mustard seed ol 01 and all animal and ve vegetable eatable oils two cent centi per gallon gas from fire to fifteen cents 1 r thousand cubic feet illuminating coal oil ten cents if distilled from coal exclusively eight cents per gallor ground coffee or substitute for coffee three mills per pound ground spices one cent per pound refined sugar two mills per pound brown broww 1 and other sugars su 0 ars produced directly from cane and not from sorghum or linchee lin phee candy and al ai confectionery confection confect io ers ery chocolate and cocoa J prepared pe pared one cent per p hind mad salora salara jus tas and bicarbonate of soda fire mills per poun starch from potatoes one ane mill from born korn corn or wheat one and a ha f anil inilla Is fr m rice A and nd other material four mills per pound io tobacco acco of all descriptions for chewing if not valued w at more than thirty cens cents per pound 49 cents centa if 1 ot greater value ban Uati lui hl ty cents e 1 ants fifteen cents pr pound sli sil smoking ikin e tobacco to five cents per poud sn snuff tiff t wenty twenty I 1 k ce ceat cenT wit lyer Sier s per pound cigars from fifty cents to thrle pt dollars and fifty cents per thousand gu gunpowder gun P powder bowder from five mills to six cents per white lead and oxide of zinc cents per one hundred pounds sulphate oe lof bar barytes ates ten cens per one hundred pounds dain pain palms dains s and land painters colors not cot otherwise jr provided 6 aided for fie per cent adva lorem orem one 13 L 3 five cents mord han me ne day ten cents each pins ping umbrellas and pa parasols fi eite file 1 e 1 per cent sevy lne one and a half cent per I P aund jund iron from 6 Si n A dollar 0 ila lla r a and nd a half to te e dollars per ton paper papa jin jing paste pasteboard boa and boards t thre throop op er cent 0 boa 0 3 ri p from five mills to two paun d s salt balt alta alti four cents per one hundred romi i pickles and preserved fruits meats and fish fisli irr cane cans nive rive per cent elue slue and gelatine gel gei atine gf all ali hinds binds in if a solid state five mills per lourid glue and cement in a lisull state twenty five cent centar sr slier gallon enamelled enamel led leather five mills coins japanned jamann i ed split spilt four mills and enamelled enamel led gr artig one and a half cent per squire square foot toot olt oly bit and other rough leather made from bides imported from east of the cape of good hope and alf alt dam daba ged leather bise five mills per pound all other dole ccle h mebs mess and rough leather hemlock t nned plied se ae en mills oak tanned one cent per pound all other finished upper leg lear the calt calf skins including bend and butt leather one n e cent A per po pound und offal leather ieather div eive five m lib ils per pound oil dressed leather and deerskins deer skins tivo tyro cents per pound c calf alf air bla bia skins uns ins six cents each morocco goat kid sheep horse and hog 11 skins tanned and finished f four per percent cent patent cal calf skins five per cent conducting hose three per cent wine made of grapes five cents per gallon varnish fire five per cent furs manufactured and made up three per cen cloth and abd all ali 11 fabrics of cotton A ool or other material not riot dyed bleached or printed three kare e per er cent diamonds arld and other jewel ry tree three per cent cotton held or owned after the fi fist st day of october next five mills and if removed or transported from the place of its production double that amount per pound cotton in hands of manufacturer on the first of october not subject to duty all other manufacturers of cotton wol wo woi 1 silk worsted hemp jute india rubber gutta percha wooda wood willow glass pottery ware leather paper iron steel lead tin copper zinc bras brass gold si ver born ivory lone bristles or 0 her materials wholly or in part not otherwise provided deti deil for three per cent there ig is a long list of articles not considered manufactures including printed publications beads boa ds shingles timber staves headings hoop iron in pigs digs slabs blooms and loops lead in pis pigs pi s or bars ars bread and bread stuffs copper in in |