SCHEDULE OF ARTICLES AND OCCUPATIONS SUBJECT TO TAX UNDER THE INTERNAL REVENUE LAWS OF THE UNITED STATES IN FORCE MARCH 4, 1879. SPECIAL TAXES. Rate of tax Rectifiers of less than 500 barrels a year. Rectifiers of 500 barrels, or more, a year. Wholesale liquor-dealers.. Retail dealers in malt liquors. Wholesale dealers in malt liquors and for stills or worms, manufactured, each.. Manufacturers of cigars.. per annum. $100 00 200 00 25 00 100 00 20 00 50 00 50 00 20 00 10 00 25 00 500 00 and for annual sales over $1,000; for every $1 over $1,000. 50 Dealers in manufactured tobacco. 5 00 Manufacturers of tobacco.... 10 00 Peddlers of tobacco, when traveling with more than two horses, mules, or other animals, 1st class. 50 00 Peddlers of tobacco, when traveling with two horses, mules, or other animals, 2d class.... 25 00 Peddlers of tobacco, when traveling with one horse, mule, or other animal, 3d class 15.00 Peddlers of tobacco, when traveling on foot, or by public conveyance, 4th class Brewers, annual manufacture less than 500 barrels. annual manufacture 500 barrels or more 50 00 100 00 10.00 Distilled spirits, per gallon DISTILLED SPIRITS, &C. Wines, liquors, or compounds known or denominated as wine, and made in imitation of sparkling wine or champagne, but not made from grapes grown in the United States, and liquors, not made from grapes, currants, rhubarb, or berries grown in the United States, but produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, in bottles containing not more than one pint, per bottle or package... Same, in bottles, containing more than one pint, and not more than one quart, per bottle or package... And at the same rate for any larger quantity of such merchandise, however Stamps for distilled spirits intended for export, for expense, &c., of, each.... VIII ARTICLES AND OCCUPATIONS SUBJECT TO TAX. TOBACCO AND SNUFF. Tobacco, chewing and smoking, fine-cut, cavendish, plug or twist, cut or granulated, of every description; tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened; and all finecut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, domestic or imported, per pound.. Stamps for tobacco, snuff, and cigars, intended for export, for expense, &c., of each.. Snuff, of all descriptions, domestic or imported, and snuff-flour, sold or removed for use, per pound CIGARS. Cigars and cheroots, of all descriptions, domestic or imported, per thousand. Cigarettes, domestic or imported, weighing not over three pounds per thousand, per thousand.. Cigarettes, domestic or imported, weighing over three pounds per thousand, per thousand .. FERMENTED LIQUORS. 6 00 175 6 00 Fermented liquors, per barrel, containing not more than 31 gallons More than one barrel of 31 gallons, and not more than 63 gallons, in one 1 00 2.00 BANKS AND BANKERS. Deposits in banks, or with persons, &c., engaged in the business of banking, per month Deposits in savings-banks, &c., per month. (See exemptions specified in note)* Capital of banks, &c., and capital employed by any person in the busi- Circulation issued by any bank, &c., or person, per month. of 1 per c. of 1 per c. 24 of 1 per c. 2 of 1 per c. of 1 per c. 10 per cent. 10 per cent. Banks, &c., bankers, or associations, on amount of notes of any town, city, or municipal corporation, paid out by them... Every person, firm, association other than national bank associations, and every corporation, State bank, or State banking association, on the amount of their own notes used for circulation and paid out by them. 10 per cent. Every such person, firm, association, corporation, State bank, or State banking association, and also every national banking association, on the amount of notes of any person, firm, association, other than a national banking association, or of any corporation, State bank, or State banking association, or of any town, city, or municipial corporation, used for circulation and paid out by them... STAMP TAX ON CHECKS, &C. Bank checks, drafts, orders, or vouchers, drawn upon any bank, banker, or trust company. 10 per cent. $0 02 *NOTE.-Savings-banks, &c., doing no other business than receiving and loaning or investing savings deposits, are exempt from tax on so much of such deposits as they have invested in securities of the United States, and on two thousand dollars of savings deposits and nothing in excess thereof, made in the name of and belonging to any one person. STAMP TAXES UNDER SCHEDULE A. Medicines or preparations. For and upon every packet, box, bottle, pot, Exceeding twenty-five and not exceeding fifty cents Exceeding one dollar, for every additional fifty cents, or fractional part thereof in excess of one dollar an additional... Perfumery and cosmetics. For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any essence, extract, toilet-water, cosmetic, hair-oil, pomade, hair-dressing, hair-restorative, hair-dye, tooth-wash, dentifrice, tooth-paste, aromatic cachous, or any similar articles, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known or distinguished, used or applied, or to be used or applied as perfumes or applications to the hair, mouth, or skin, sold, offered, or exposed for sale, or removed for consumption or sale, or sent out, removed, or delivered, the same rates per package, &c., as for medicines and preparations. Friction-matches, &c. For and upon every parcel or package of 100 or less... $0.01 More than 100 and not more than 200.. For every additional 100 or fractional part thereof Wax tapers, double the rates for friction-matches. Cigar-lights, made in part of wood, wax, glass, paper, or other materials, in parcels or packages, containing twenty-five lights or less in each parcel or package 2 721 1 When in parcels or packages containing more than twenty-five and not more than fifty lights. For every additional twenty-five lights, or fractional part of that number, one cent additional. Playing-cards. For and upon every pack not exceeding fifty-two cards in number, irrespective of price or value.... NOTE. The internal-revenue taxes on imported manufactured tobacco, snuff, cigars, and cigarettes, as also on imported articles subject to stamp taxes under Schedule A, are in addition to the import duties thereon. A LIST OF ACTS OF CONGRESS RELATING TO INTERNAL REVENUE ENACTED SINCE JULY 4, 1861,* AND PRIOR TO MARCH 4, 1879, Not including private acts, nor appropriation acts passed prior to the enactment of the Revised Statutes, June 22, 1874. An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes, approved August 5, 1861. (12 Stat., p. 292.) An act to provide internal revenue to support the Government and to pay interest on the public debt, approved July 1, 1862. (12 Stat., p. 432.) An act increasing temporarily the duties on imports, and for other purposes, approved July 14, 1862. (12 Stat., pp, 543, 560.) An act to impose an additional duty on sugars produced in the United States, approved July 16, 1862. (12 Stat., p. 588.) Joint resolution to amend section 77 of "An act to provide internal revenue to support the Government and to pay interest on the public debt," and for other purposes. Approved July 17, 1862. (12 Stat., p. 627.) An act to amend an act entitled "An act to provide internal revenue to support the Government and to pay interest on the public debt," approved July 1, 1862. Approved December 25, 1862. (12 Stat., p. 632.) An act to provide Ways and Means for the Support of the Government, approved March 3, 1863. (12 Stat., p. 709.) An act to amend an act entitled "An act to provide internal revenue to support the Government and [to] pay interest on the public debt," approved July 1, 1862, and for other purposes. Approved March 3, 1863. (12 Stat., p. 713.) An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collections of claims in favor of the United States, and for other purposes, approved March 3, 1863. (12 Stat., p. 737.) Joint resolution to provide for the printing annually of the report of the Commissioner of Internal Revenue, approved January 13, 1864. (13 Stat., p. 400.) An act to increase the internal revenue, and for other purposes, approved March 7, 1864. (13 Stat., p. 14.) An act to provide internal revenue to support the Government, to pay interest on the public debt, and for other purposes, approved June 30, 1864. (13 Stat., p. 223.) Joint resolution imposing a special income duty [for the year ending December 31 next preceding October 1, 1864], approved July 4, 1864. (13 Stat., p. 417.) An act to amend an act entitled "An act to provide internal revenue to support the Government, to pay interest on the public debt, and for * On this date Congress convened in its first (extraordinary) session after the commencement of the War of the Rebellion, at which session was commenced the legislation which has since produced the present system of internal taxation. XI |