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168,928 76

Ohio
Kentucky

§ 10. II. Duties on licenses to distillers of spirituous liquors, estimated to produce $ 765,000.

These duties are laid on the capacity of the still, including the head, and are rated as follow: On stills employed in distilling from

For 2 weeks

Domestic Materials.

9 cents per gallon

1 month

18 do. do.

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For every boiler, however constructed, employed for the purpose of generating steam in those distilleries where wooden or other vessels are used instead of metal stills, and the action of steam is substituted to the immediate application of fire to the materials from which the spirituous liquors are distilled, double the amount of the above duties on each gallon of the capacity of the boiler, including the head.

§ 11. III. A duty of 4 cents per pound on all sugar refined within the United States, entitled, however, to drawback on exportation, if amounting to $ 12 or upwards, estimated to produce $200,000.

§ 12. IV. Duties on licenses to retailers of wines, spirituous liquors, and foreign merchandize as follow, estimated to produce $ 500,000.

In cities, towns, or villages, containing, within the limits of one mile square, more than 100 families. On retailers of merchandize, including wines

and spirits

of wines alone

of spirits alone

of domestic spirits alone

of merchandize other than wines

and spirits

$25 per annum.

20

20

15

15

In places containing, within the above limits, less than 100

families.

On retailers of merchandize, including wines

and spirits

of wines and spirits

of spirits alone

of domestic spirits alone

and spirits

of merchandize other than wines

$15 per annum.

15

12

10

10

Every person dealing in goods, wares, or merchandize, except such as are of the growth, produce, or manufacture of the United States, except such as are sold by the importer in the original cask, package, &c. in which they were imported, is deemed a retail dealer in merchandize within the meaning of the act; every person dealing in wines in less quantities at a time than 30 gallons, except the importer as above, is deemed a retail dealer in wines; and every person dealing in distilled spirituous liquors in less quantities than 20 gallons at a time, is deemed a retail dealer in spirituous liquors. Exceptions are drawn in favour of physicians, apothecaries, &c. as to wines and spirituous liquors used in the preparation of medicines; and of distillers, who may sell domestic spirits in quantities not less than five gallons at a time at the place where they are distilled.

$13. V. A duty on sales at auction of one per cent. on sales of goods, wares, and merchandize, and a quarter of one per cent. on sales of ships or vessels, estimated to produce $50,000.

The following sales are exempted from those duties, viz. sales of goods, &c. made in execution of any rule, judgment, &c. of any court of the United States, or in virtue of any distress for rent, or any other cause for which a distress is allowed by law, or made in consequence of any bankruptcy or insolvency, pursuant to any law concerning bankruptcies or insolvencies; or made in consequence of any general assignment of property and effects for the benefit of creditors; or made by or on behalf of executors or administrators; or made pursuant to the directions of any law of the United States, or either of them, touching the collection of any tax or duty; or disposal by auction of public property of the United States or of any state; or to any sale by auction of ships, their tackle, apparel, and furniture, or the cargoes thereof, wrecked or stranded within the United States, and sold for the benefit of the insurers or proprietors. § 14. VI. Duties on carriages as follows, estimated to produce $150,000, viz.

On every coach

On every chariot and post-chaise

§ 20 per annum

17

On every phæton and coachee having pannel work in the upper division

On every other four wheel carriage hanging on steel or iron springs

On every four wheel carriage on wooden springs, and every two wheel carriage on steel or iron springs

On every other four or two wheel carriage

10 per annum

7

4

2

In cases of doubt, carriages are to be deemed to belong to that class which they most nearly resemble.

All carriages usually and chiefly employed in husbandry, or in the transportation of goods, are exempted from duty.

§ 15. VII. Stamp duties on bank notes, and on certain negociable paper, estimated to produce $ 400,000, viz. .

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On bonds, obligations, or promissory notes, dicounted by any bank company, or banker, and on foreign or inland bills of exchange above $ 50, and having one or more endorsers.

Not exceeding $ 100

Above 100 and not exceeding 200

Above 200 and not exceeding 500
Above 500 and not exceeding 1000
Above 1000 and not exceeding 1500
Above 1500 and not exceeding 2000
Above 2000 and not exceeding 3000
Above 3000 and not exceeding 4000
Above 4000 and not exceeding 5000
Above 5000 and not exceeding 7000
Above 7000 and not exceeding 8000
If above 8000

5 cents

10

25

50

75

100

150 200

250

350

400

500

Treasury notes, drafts or bills drawn by the treasurer of the United States, checks payable at sight, and all second or other copy of a set of exchange, are exempted from duty; and banks

are allowed to compound for the stamps on their notes by paying 14 per cent on the amount of their dividends.

16. The internal duties go into operation on January 1, 1814, on which day persons affected by them become liable to the following penalties, for breaches of their provisions:

17. PENALTIES.

On Distillers.

For distilling without a license (application for which must be made in writing to the collector, stating the place of distilling, the number and contents of the stills or boilers, and the materials to be used), $100, with double duties for the term the stills have been used without license, and costs of suit. For a false statement, or for distilling from materials other than those stated in the application, $150, with costs of suit. For refusing to admit the collector into the distillery at all reasonable times, or to suffer him to examine or measure the stills or boilers, $500.

On Sugar Refiners.

For neglecting, on the 1st of January, 1814, or, afterwards, at least twenty days previous to commencing business, to enter in the collector's office, the building where the manufactory is carried on, and the capacity of every pan or boiler employed; and for neglecting to give bond in the sum of $5000, that a regular account shall be kept of all sugar refined, and of all the quantities sent out of the manufactory, of which a just account shall be rendered, together with a particular report of the buildings, pans, and boilers employed, on the 1st day of every April, July, October, and January, and the duties on all that has been sent out paid or secured to be paid, on such day, a penalty of $500, and costs of suit, together with the forfeiture of every pan and boiler that has been used. All sugar manufacured within the United States after the first of January, 1814, shall be forfeited on default of the payment of duties thereon.

On Retailers of Wines, Spirituous Liquors, and Foreign Mer

chandize.

For selling by retail without a license from the collector (renewable yearly, on payment of the duty), or for selling at more than one place at a time, without a license for each place, $150, in addition to the payment of the duty, with costs of

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On Auctioneers.

For selling by auction without a license, either from the state authority, or from the United States' collector, $400, for every such sale, in addition to the duties on the goods sold. [Licenses may be had gratis, on giving bond to the collector, on the conditions below stated, in every place in respect to which there is no state law regulating the business of an auctioneer.]

For selling by auction, under a state license or authority, without giving notice in writing to the United States' collector, on the first of January, 1814, or within thirty days after the receipt of the state license, specifying in such notice the date or commencement of such license, the term for which it was given, by whom, and by what law of a state it was granted; and also giving bond in a sum not less than one nor more than three thousand dollars, with condition of delivering on the first day of every April, July, October, and January, a true account, verified by oath or affirmation, of the several articles sold, the price of each, and by whom bought, and paying the duties accruing thereon,-a penalty of $400 for every such sale, together with the duties. [A like notice and bond must be given as often as the state license shall expire and be renewed, under a like penalty.] For refusing to submit to the examination of the collector at all reasonable times, the original book of entry of sales, $500.

On Owners of Carriages.

For neglecting to make entry and receive a certificate on payment of the duty on the day appointed by the collector, of which he must give public notice at least ten days previous, or within sixty days from the time on which the duty commences, the duty, with an addition of 25 per cent. which may be raised by distress.

For neglecting to make entry and receive a certificate on payment of the duty within a month after commencing keeping

carriage, at any time after the month of December, the duty from the time of such commencement to the end of the year, with an addition of 25 per cent., to be raised by distress. For making an untrue or defective entry, a forfeiture of the sum paid pursuant to such entry, besides the real duty, with an addition of 25 per cent., if not paid within 60 days from the time the duty commences, to be raised by distress.[Certificates are to be granted whenever the duty is collected, whether by distress or otherwise.]

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