Full text of The Merchants' Magazine and Commercial Review : September 1862, Vol. XLVII, No. III

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THE

MERCHANTS’ MAGAZINE
AND

COMMERCIAL REVIEW.
SEPTEMBEE,

1862.

SALT MANUFACTURE OF THE SAGINAW VALLEY, MICHIGAN.
T h e Saginaw River is formed by the confluence of the Cass, Shiawassee,
and Tittabawassee rivers. It flows by a slightly serpentine course a little
east of north, and empties into Saginaw Bay of Lake Huron. Measured
by its meanderings it is about twenty-three miles in length, and in a
straight line about twenty and one-half miles. A government lighthouse
stands at its confluence with the bay. A bar is found across the mouth,
but the entrance to the river is not difBcult for vessels of large size, which
find sufficient water for safe navigation as far as East Saginaw; while
small steamboats ascend to St. Charles, on the Shiawassee river, ten miles
above the head of the Saginaw. The principal villages on the immedi­
ate banks of the river are East Saginaw, Saginaw City, and Bay City.
The latter village is situated on the right bank, between four and five miles
from its mouth. A small settlement on the opposite bank, one mile
nearer the bay, has been named Bangor. Portsmouth adjoins Bay City,
and the two villages actually form but one, stretching along the river for
the distance of two miles and three-quarters. Zilwaukie is a small settle­
ment on the west bank of the river, fifteen and three-fourths miles from
the mouth. Two miles higher up, on the same side, is Carrolton, another
nucleus of population ; while East Saginaw, with a population of 4,000,
lies on the east bank of the river, about eighteen and one-half miles from
its mouth. Salina bears the same relation to this place as Portsmouth
does to Bay City. Opposite Salina is Saginaw City, the oldest settlement,
and the one second in importance on the river.
Above Saginaw City, the immediate vicinity of the river to its head is
occupied by a marsh. The same is true of the interval between Zilwau­
kie and Portsmouth, as well as most of the region below Bay City.
VOL. X L V II.— N O . I I I .




14

210

S a lt Manufacture in the Sayinaw Valley, Mich.

[September,

Aside from the marshes just mentioned, the banks of the river are eleva­
ted two to ten feet above the water at ordinary stage and very little of
it is subject to overflow. The soil is black, deep, loomy, and inexhaus­
tibly fertile; being covered, in a state of nature, with a heavy growth of
maple, beech, ironwood, elm, ash, and wbitewood. The climatic condi­
tions are favorable to the growth of all ordinary farming and garden
crops. On the 18th of July, Indian corn in the vicinity of Bay City was
fully twice the size of the same crop in Genesee, Oakland, Wayne, and
Washtenaw counties. The country back from the river on both sides,
possesses a similar character as far as Tuscola, in Tuscola County, and Mid­
land City, in Midland County. Much of this land, strange to say, is still
in the hands of the government—so deeply seated has been the early mis­
conception of the agricultural capabilities of this region. German and
other settlers, however, are rapidly coming in.
The principal economical interest of the Saginaw Valley, has been,
from the beginning, its lumber. At the present time there are about
forty-five mills upon the river, capable of manufacturing 125,000,000 feet
of lumber per annum, and actually turning out an average production of
90,000,000 feet. Besides this, the shingle trade amounts to about
$60,000 per annum, and the stave business to about $70,000 per annum.
The salt manufacture of the Saginaw Valley, though but two years
from its incipiency, is already rivaling the lumber interest, and promises
in a few years to become the leading commercial interest of the lower
peninsula; if it does not even supercede the manufacture of this article
in other States. This announcement will arouse the reader’s incredulity ;
but we leave it on record, and abide the test of events. Our object is to
direct attention to the actual state of the case.
The existence of salt springs at numberless points in the lower penin­
sula of Michigan, has been known from its earliest settlement; and here,
as in other States, the Indians, no less than the elk and the deer, sup­
plied their wants from the natural salines. Numerous reservations of
lands supposed to contain salt springs, had, at an early day, been made
by the United States; and several unsuccessful attempts had been made
by individuals to manufacture salt. Michigan was admitted into the
Union in 1836, with the privilege of selecting 72 sections of salt spring
lands. In 1837 she had organized a Geological Commission for the de­
velopment of her mineral resources, with Dr. D ouglass H oughton at
its head. One of the first objects contemplated by the Legislature which
organized the survey, as well as by the superintendent himself, was the
determination of definite facts in reference to the value and distribution
of the salt springs of the State. Accordingly, about two-thirds of the
State Geologist’s first annual report, dated January 28, 1838, was devo­
ted to an exposition of the results of his observations upon the brine
springs of the State, made during the previous year. He found the sa­
lines of the State distributed into five groups: First, those upon the
Grand River, near Grand Rapids ; second, those on Maple River, in Gratiot
County; third, those on the Tittabawassee River, in Midland County;
fourth, those of Macomb County; fifth, those on Saline River, in W ash­
tenaw County. No saline indications of importance were known south
of a line drawn from Monroe to Grand Rapids. Dr. H oughton gave
analyses of twenty samples of brine from as many different localities within
the State. These localities were generally on marshes, circumstanced




1862.]

S a lt Manufacture in the Saginaw Valley, Mich.

211

similarly to the salines of New York, or on the immediate banks of
streams, subject more or less to overflow. As the result of the observa­
tions of this year, Dr. H oughton advanced the opinion, that the brine
supplied at the surface, at any of the localities examined, would prove too
weak and too limited in quantity to justify the expectation of remunera­
tive manufacture. At the same time, he announced “ a general resem­
blance between the geology of the valley of the Ohio and that of Michi­
gan,” and stated his belief that “ the rock-formations of our saliferous
district are somewhat lower in the series than those occurring in the prin­
cipal salines on the O h i o a n d from this inferred— with what reason I
do not perceive—“ that the salt-bearing rock would lie nearer the sur­
face here ” than in Ohio. The similarity of circumstances attending the
occurrence of birne springs in Michigan and Ohio, led him to advance
the opinion, that in this State, as well as Ohio, success might follow the
boring of Artesian wells to the salt rock.
This report led, in March, 1838, to the passage of “ An act for the im­
provement of the State salt springs,” directing the State geologist to pro­
ceed to make explorations by boring at one or more suitable points; and
appropriating $3,000 to defray expenses.
On the 1st of January, 1839, the State geologist reported that he had
visited the various salines of Pennsylvania, Virginia, and Ohio, with the
view of collecting information to guide his procedure, and had com­
menced the sinking of two shafts— one on the Tittabawassee near the
mouth of Salt River, and the other on the Grand River about three miles
west from Grand rapids. Before the close of the month, the Legislature
made further special provision for the prosecution of these two enter­
prises. The work, however, was conducted under great difficulties. The
surface materials were first penetrated on the Tittabawassee by a shaft
eight feet square, to the depth of forty-five feet, when the fresh and brackish
water overpowered the pumps, and an attempt was made to sink a drill
at a neighboring point. From May to November, 1841, the drill pene­
trated but 139 feet, when a rock was struck, (supposed by Dr. H oughton
to be quartzite,) which the drill entered but half an inch in eleven hours,
though loaded with a weight of 270 pounds. At this obstacle the work
was abandoned.
The well on the Grand river was begun in July, 1838, and finished in
1842, at the depth of 4J3 feet.
In these two costly and protracted experiments no brine was obtained
materially better than that previously occurring at the surface.
In the meantime, in January 1840, Hon. Lucius L y o n of Grand Rapids,
began boring for salt at a point near Bridge Street bridge in that village,
(now city,) and by July 1841, had penetrated to a depth of 661 feet.
From this well was an enormous flow of brackish water, amounting to one
hogshead per minute; and by means of an ingenious contrivance, brine
was brought up unmixed with the flow of fresh water, which proved to
be one-fifth saturated—or at least equal in strength to brine at that time
used on the Kanawha and Ohio Rivers. W ith salt selling at $3 per bar­
rel, Mr. L y o n was enabled to manufacture a limited amount without loss.
The want of brine of adequate strength, however, led to an early sus­
pension of the business.
After the failures of 1838-42, the “ Salt Spring Lands” came into the
market as little superior to ordinary agricultural lands. In 1849, (March




212

S a lt Manufacture in the Saginaw Valley, Mich.

[September,

28,) on tbe organization of the State Normal School, twenty-five sections
were set apart for the creation of a Normal School fund, at the minimum
price of four dollars an acre for the unimproved lands; and in 1855,
(February 12,) twenty-two sections were set apart for the endowment of
an Agricultural College.
A lingering belief yet survived, however, that Michigan was still des­
tined to become a salt producing S tate; and citizens of Grand Eapids,
still remembering how near to the verge of success Mr. L yon had reached,
seriously agitated the resumption of explorations. Through the personal
exertions of Dr. G eorge A. L athrop , of East Saginaw, and J ames
S c r ib n er , Esq., and others, of Grand Eapids, the Legislature of 1859,
was induced to enact a bill, offering ten cents a bushel for all salt made
from brine obtained by boring within the State, and exempting from
taxation all property employed in the manufacture— the bounty to be paid
when not less than 5,000 bushels should have been manufactured. About
the same time (February 15) an act was passed initiating a geological
survey of the State.
Boring was commenced in April of the same year at East Saginaw, by
the East Saginaw Salt Manufacturing Company, and in August, at Grand
Eapids, by J ames S cribner & Co.
In the meantime, the superintendent of the geological survey just or­
ganized, was prosecuting a rec.onnoisance of the southern portion of the
State. A careful study and collation of the various outcrops of rock led
to a determination of the nature, thickness, and superposition of the strata
underlying the lower peninsula ; and thus, for the first time, supplied the
basis of an intelligent prosecution of explorations for salt. The cause of
previous failures was now apparent.
Dr. H oughton does not seem to have attained to a full understanding
of the nature and disposition of the rocks of the lower peninsula. The
opinion prevailed at that day (see Eeport, 1839, p. 9) that the strike of
the rocks was northeast and southwest across the peninsula ; that Saginaw
bay occupies a denuded space along the outcrop of “ the sandstone ” just
where it comes in contact with “ the limestone of the north
that the
coal on the Illinois river is in the strike of the coal bearing rocks of Mich­
igan, and the galeniferous limestone of Wisconsin and Illinois a prolonga­
tion of “ a portion of the rock formation ” which occurs in the northern
part of Michigan. It was further supposed by Dr. H oughton that the
brines of the State rise to the surface through fissures in the strata overlying the salt rock, (see Eeport, 1838, p. 21 ; also Special Eeport, 1839,
pp. 2 and 3,) and that the geological positions of the State wells on the
Tittabawassee and Grand rivers tvere about the same, (Special Eep., 1839,
p. 6,) while the latter was at least 360 feet below the former, and sepa­
rated from it by the whole thickness_of the coal measures. There seemed
also to be vague ideas afloat of an “ upper ” and “ lower salt rock.”
Observations made in 1859 led to the discovery and announcement,
for the first time, that below the carboniferous limestone of Michigan
occurs a series, 180 feet thick, of argillaceous shales, days, magnesian
limestones, and beds of gypsum ; and that here is truly the origin of the
brine. The strike of the outcropping edges of these strata describes an
irregular circle, enclosing all the central portion of the State. The Mich­
igan salt group of rocks underlies 17,000 square miles, in tbe form of a
vast reservoir, constituting the most magnificent saliferous basin on the




1862.]

S a lt Manufacture in the Saginaw Valley, Mich.

213

continent. The edges are sufficiently elevated to prevent the efflux of
water which finds its way into it, and hence the saline particles have never
been washed away. Beneath this series of shales is a porous sandstone
— the Napoleon sandstone—which, within the circumference of the basin,
becomes saturated with brine from above. From the nature of the case,
it is evident that the strongest brine must accumulate in the deepest part
of the basin. This, from various indications, seems to be the northeast
of its center in the vicinity of the confluence of the Cass, Shiawassee,
and Tittabawassee rivers.
This disposition of the strata of the State being ascertained, it appears
that the salt springs at Grand Rapids, and in Macomb and Washtenaw
counties are located upon the rim of the salt basin; and are caused by a
trifling overflow of its contents in a position where the brine must neces­
sarily be much diluted with surface water. The State salt well at Grand
Rapids was bored upon the thinning-out edge of the saliferous strata, so
that the Napoleon sandstone was found but feebly impregnated; and be­
low this, the deeper the well was extended, the further it departed from
the object of its search. The State w.dll on the Tittabawassee, happening
to be located far within the basin, woilJd Ymdouhtedly have eventuated in
success, had the person holding the contract for boring possessed suffi­
cient skill to enable him to get throu^b the quartzose boulders at the
bottom of the drift.
Mr. S cribner ’s well at Grand Rapids, having reached the Napoleon
sandstone, furnished a supply of brine of strength a little better than had
been obtained by Mr. L yon ; but the price of salt did not enable him to
prosecute the manufacture with profit, although a fine brush house was
erected through which the water was passed previous to boiling. The
well, in short, like previous ones, was too near the margin of the basin.
Predicted failure accordingly'followed the half dozen other attempts made
the following season at Grand Rapids and its vicinity. These failures
were little ameliorated by the hopeless pursuit of that ignis fatuus, the
“ lower salt rock,” which was sought in almost every case, some hundreds
of feet below the real saliferous horizon, (see Hubbard's Geology, Rep.
1840, p. 140.)
Meantime, the well at East Saginaw reached the solid rock at the depth
of 92 feet, and after passing through the coal measures, with their termi­
nal and initial sandstones, pierced the carboniferous limestone, and found
the Michigan salt group of strata 169 feet thick and eminently saliferous.
In the Napoleon sandstone beneath, 109 feet thick, the reservoir of the
brine was struck, and a supply, abundant in quantity, and of 90° strength,
was obtained at almost exactly the point which geology had predicted.
This well was 669 feet deep, terminating near the middle of the sand­
stone. Another was subsequently bored, 806 feet deep, extending through
the sandstone and penetrating the underlying shales 64 feet.
This decided success was attained early in 1860. By July of that year
a “ block” had been erected and boiling commenced. Before the close
of the year 4,000 barrels of salt had been manufactured, and no less than
four other companies had commenced boring at different points along the
river.
The generous bounty of ten cents per bushel, granted by the Legisla­
ture of 1859, created just alarm in the minds of the retrenchment Legis­
lature of 1861, and the bounty law was so modified as to apply only to




214

S a lt Manufacture in the Saginaw Valley, Mich.

[September,

■works where the manufacture commenced before the first day of August,
1861; the bounty was reduced to ten cents a barrel, and was made pay­
able after 3,000 bushels should have been manufactured; it was also pro­
vided that no company should receive more than $1,000, and the term
of exemption from taxation was restricted to five years.
The following is a statement of the strata passed through in the salt
wells of the Saginaw valley, grouped and named in accordance with the
Geological Reports made to the governor, December 31st, 1860 :
1. Alluvial and drift materials, consisting of sand, clay, and boulders .. .feet
2. “ Woodville sandstone,” brown and coarse....................................................
S. Coal measures, consisting of shales, with some sandstones, limestones, and
coal........................ : ........................... ......................................................
i. “ Parma sandstone,” white and porous..........................................................
5. Carboniferous limestone, often highly arenaceous.........................................
6. “ Michigan salt group,” consisting of^ar^llaceous, pyritous, and gypseous
shales, their beds of arenaceous turnTmagnesian limestone and thick
beds of gypsum...................................
7. “ Napoleon Bandstone,” light buff, coalst;.....................................................
Total............................. * ^ | . . . ' * ...................................................

100
65
130
115
75
170
110
765

The foregoing table exhibits tSj&av^pSge thickness of the strata in the
vicinity of East Saginaw. Froin-^ point near the center of the city, the
rocks appear to dip both toward “the north and the south ; so that the
total depth of wells four miles south is about 810 feet, while in the vicin­
ity of Bay City the bottom of the Napoleon sandstone is found at a depth
of 1,000 feet and over.
The strata of the Michigan salt group outcrop toward the northeast at
the mouth of Pigeon river and in Tawas bay, on opposite shores of Sag­
inaw bay. It is an unexpected result, therefore, to find the saliferous ba­
sin depressed 200 feet deeper at points ten or fifteen miles nearer its mar­
gin. This local northern depression is filled by an extraordinary thick­
ening of the shales of the coal measures. A t the same time the under­
lying “ Parm a sandstone” is found charged with a brine of great purity,
and of a density of 60° to 84° of the salometer. Persons engaged in
boring on the lower river, therefore, mistaking this saliferous sandstone
for the one encountered at East Saginaw and vicinity, suspended their
operations at this horizon ; and up to the present time manufacturers in
the lower part of the valley have derived their supplies of brine from this
source. It is only the result of a recent examination of specimens of the
borings of these w'ells, and comparison of statements of well-borers, that
this important conclusion has been fully decided upon ; and we have the
peculiar satisfaction of learning, while penning this article, that one well
on the lower river, having been sunk to the depth of 916 feet, has just
struck upon the true Napoleon sandstone, at the depth of 54 feet, in
which a brine has been brought up fu lly saturated.
It may not be uninteresting to observe that the Parma sandstone seems
to be the equivalent of the carboniferous “ conglomerate” of Ohio, which
constitutes the reservoir of the brine supplying the wells of the Ohio and
Kanawha rivers. It constitutes, moreover, the third or uppermost salife­
rous horizon known to exist in Michigan—that of the Onondaga salt group
being the lowest. This recent discovery, moreover, discloses the proba­
bility that in the deeper portions of the general basin, the coal measures




1862.]

S a lt Manufacture in the Saginaw Valley, Mich.

215

may be found similarly expanded in thickness, and the Parma sandstone
similarly salt-bearing. 1 look for these results from the head of Saginaw
river, west and northwest into Gratiot and Midland counties.
The following analyses will exhibit the strength and purity of Saginaw
brines in com parison w ith those o f o th e r salt p roducing re g io n s :
Saginaw
C ity.

E ast
Saginaw .

Specific Gravity......................

1,180

1,170

1,163

1,142

1,078

Chlorid of Sodium..................
Ohlorid of Calcium..................
Chlorid of Magnesium............
Sulphate of Lime....................
Sulphate of Soda....................
Compounds of Iron................
Other constituents..................

19,246
2,395
1,804
0,534

17,912
2,142
1,522
0,116

17,690
0,156
0,119
0,573

7,309
1,526
0,374

Total solid matter iu 100 parts

BayC ity .

,

Syracuse, K anaw ha,
N . Y.
Y a.

. . . .

....

19,692
0742
0,432
0,145
0,116

0,064
0,127

0,105
0,220

....

0,002

0,013

....

24,170

22,017

21,140

....
....
....

....

18,540

—

9,209

The analyses of Saginaw City brine was made by Prof. Du Bois, of the
University of Michigan, but the amount of iron and lime (if any) precipi­
tated from the brine when received, was not weighed. The analyses of East
Saginaw brine was performed by Prof. S. H. D ouglass ; that of the Bay
City brine, by J as. E. C hilton & C o .; that of Syracuse brine, by Prof. L.
E. B eck , and that of Kanawha brine, by Prof. G eo . H. C ook .
As pure saturated brine has a specific gravity of 1,205, and contains 25.7
per cent of saline matter, it appears that the Saginaw brines approximate
remarkably near to saturation.
The following table exhibits further comparisons :
L ocalities.

Saginaw City........................ lbs.
East Saginaw............................
Bay C ity ....................................
Syracuse....................................
Kanawha.............................

G alls, re"W eight of one S olid m a tte r P u r e s a lt q u ire d for
gall, o f b rin e , iu one g all, in one gall. 1 bu. salt.

9.858
9.775
9.716
9.541
9.464

2.38
2.15
1.95
1.76
0.94

1.90
1.75
1.82
1.68
0.75

29
32
31
83
75

The above figures show a greater difference between the brines of Sagi­
naw City and East Saginaw than is likely to exist between two points less
than four miles apart; but I have been obliged to adhere to the alleged re­
sults of chemical investigations. It should also be remarked that the mean
density of the brine now used at the Onondaga works does not quite come
up to the standard of the sample analysed by Prof. B eck , many years since,
the results of which are quoted in the foregoing table.
From these comparative exhibits it is at once clear that a gallon of the
brine from the Saginaw valley contains more pure salt than a gallon of the
brine employed at either of the two principal centers of manufactures for
the United States. It has been insisted by parties interested in rival local­
ities that, in spite of the strength of Saginaw brine, Ibe presence of a con­
siderable percentage of chlorids of calcium and magnesium must materi­
ally interfere with success in the manufacture of salt from it. Upon these
objections, which are purely theoretical, and fathered perhaps by a wish, we
have three remarks to make:




216

S a lt Manufacture in the Saginaw Valley, Mich.

[September,

1. Whatever may be said of the brine from the Napoleon sandstone,
that from the Parma sandstone—if we may depend upon the analysis—is
the purest in the United States.
2. The Saginaw brine, showing the highest per centage of bitter chlorids,
contains relatively less than the brine of the Kanawha, which is accepted as
affording powerful competition, in all respects, with the manufacture at Syr­
acuse, and, indeed, is generally admitted to be a better preservative of
meats.
3. At all events, the manufacture of salt in the Saginaw valley is suc­
ceeding as a matter o f fa c t ; and, as a matter of fact, the product is ad­
mitted by all authorities to be at least equal to that from any other source.
The evidences will be presented in the sequel.
It is now but two years since the first salt was manufactured in Saginaw
valley ; yet it is estimated that in this time the value of real estate has in­
creased to the extent of three and a-half millions of dolllars in the counties
of Bay and Saginaw. At Carrolton, grounds suitable for salt lots, which,
two years ago were bought for $20 an acre, are now held at $300 and $400
per acre. At Saginaw City, salt lands have risen from $30 to $200 and
$300 an acre. Wood lands, from one to eight miles west and north of
Saginaw City, which, as late as 1861, sold for $15 and $20 per acre, are
now selling for $40 and $45 per acre. At Bay City, the increased valua­
tion has been similar. And this is but the first impression of the creation
of this new branch of industry in what is generally regarded as a Michigan
wilderness.
There are five methods employed, or about to be employed, in the Sagi­
naw valley' for the evaporation of brine :
1. By means of artificial heat in iron kettles, on the Syracuse plan.
2. By solar evaporation in the open air, also according to the Syracuse
method.
3. A modification of the methods employed on the Kanawha thirty years
ago.
4. A modification of the method at present in use on the Kanawha.
5. A new method patented by N athan C h a pin of Michigan.

In the boring of the wells of the Saginaw valley, steam power is always
used, and the tools and details of the process are similar to those employed
in Ohio and Virginia. The boring is generally done by contract. The price
per foot two years ago was $3 ; at the present time it is $2, and I see no
reason why the price should not be reduced to $1 50 per foot for wells not
over 900 feet deep, since the engine—the only costly part of a well-borer’s
outfit—is furnished by the employer. The well is bored of an enlarged di­
ameter, and tubed as far as the “ bed rock.” Beyond this, a diameter of 3^
to 5 inches is the usual capacity. On the completion of the boring to the
requisite depth, the hole is tubed with iron to some point below the place
of influx of fresh water. This is generally the carboniferous limestone ; and
here some sort of packing is introduced around the tube for the purpose of
shutting off communication between the inside and outside of the tube.
The strong brine rises to within 5 to 10 feet of the surface, and sometimes
overflows—in one instance rising in a tube as high as 17 feet. In all cases,




1862.]

S a lt Manufacture in the Saginaw Valley, Mich.

217

however, a pump is introduced into the well for the purpose of securing an
adequate supply.
The actual capacity of one of these wells has never yet been very accu­
rately ascertained. The supply from the two wells of the East Saginaw M.
Co. is estimated at 45,000 gallons per day. The Bay City salt well, 3-f
inches in diameter, is stated to be capable of supplying three blocks, while
the Portsmouth well, 4 inches in diameter, will supply four blocks of 60
kettles each. At the Bay City well, one cistern-full of about 21,000 gal­
lons is used in thirty-eight hours on three blocks. This is 13,260 gallons
in twenty-four hours, and for four blocks would be 17,680 gallons. At the
Portsmouth well, where the salometer stands 60°, a cistern holding 26,000
gallons is said to be filled in ten hours, which is over 62,000 gallons in
twenty-four hours.
An engine with an 8-inch cylinder and 16 inches stroke is adequate for
all the work of boring and pumping.
The water is pumped at an expense of about three cents per barrel of
salt, into vats or cisterns elevated abont five feet, and having generally a
capacity of 20x30 feet and 6 feet deep, holding consequently about 26,000
wine gallons each. Two of these vats are requisite for each block. In the
cisterns, the water is allowed five or six days to settle—that is for the iron
to be precipitated—a process which is generally facilitated by sprinkling in
the brine a small quantity of strong limewater.
The kettles are arranged in two close parallel rows, and supported by
walls of brick and stone, forming an arch with a longitudinal partition—or
more properly two arches, in the mouths of which the fires are built. A
chimney, from 50 to 100 feet high, rises at the back extremity of the arches,
and thus the heat is made to pass under each kettle of the double series.
The arches are enclosed in a house 120 feet by’40, or thereabouts, with a
shed running the whole length of each side, divided into large bins for the
reception of the salt. A t the Bay City works the bins occupy a separate
building, into which the salt is wheeled and emptied. This arrangement
permits an opening to run the whole length of the block on each side, for
the admission of air to drive the steam from over the kettles.
After settling, the brine is conveyed into the boiling-house in logs, which
run along the arch above the kettles, resting on the middle wall which sepa­
rates them ; and from these logs supplies are drawn as needed, into the
kettles.
It may be of interest to note that kettles are now manufactured at Bay
City, by a firm recently from Chatham, Canada West.
The fuel employed is generally a mixture of hard and soft kinds, for
prices varying from $1 31 to Si 50 per cord. Hard wood, consisting of
maple, beech, hickory, ironwood, and birch, is exclusively employed at the East
Saginaw works, and costs delivered 81 7o per cord. One block, including
the engine, consumes about six cords of hard wood, or six and a-half cords
of mixed wood, in twenty-four hours.
The brine, of course, evaporates much the most rapidly in the front ket­
tles, immediately over the fire. These have to be filled once in three to
five hours, and the back ones once in fifteen to twenty-four hours. Settling
pans are introduced into kettles just filled, for the purpose of receiving any
impurities precipitated by the application of heat. Occasionally milk, blood,
or some other animal substance is employed to promote the clearing of the
brine. Generally, also, some skimming is needed ; and the more when the




218

S a lt Manufacture in the Saginaw Valley, Mich.

[September,

brine is purified in the manner just mentioned. The contents of the kettles
are reduced by boiling to one-fourth or one-fifth the original quantity, when
the salt, crystallized and fallen to the bottom, is transferred to baskets sup­
ported over the kettles, where it is allowed to drain.
The baskets at first used were of the Syracuse pattern ; but these being
found too small, a new style, patented by a Michigan man, and of larger
size, is now generally employed. These cost forty cents each.
The baskets of salt, when moderately drained, are emptied into the bins,
where the salt lies fourteen days to complete the drainage.
In the mean time, the kettle is replenished with brine and the same pro­
cess is repeated. After a kettle has been boiled down two, three, or more
times, the accumulation of bitterns needs to be thrown out. Some prefer
to do this after every kettle-full. The bitterns are thrown into a conduit
which runs at a convenient distance, and are thus carried out of the
block.
The work is thus prosecuted day and night for the period of two to five
weeks—the boilers and firemen succeeding each other in relays every twelve
hours. At the end of this time the rapid evaporation and great heat of the
front kettles has caused an incrustation to be formed upon the bottom from
one to two inches in thickness. This must be removed, or it acts as a false
bottom, permitting an interval to form between it and the kettle, thus ren­
dering the bottom of the kettle liable to be melted out. In the Syracuse
works this crust contains so much gypsum as not to be readily soluble, and
is picked out with iron tools, to the great danger of the kettles. In the
Saginaw works the crust is almost pure salt, and is at once loosened and
removed by the simple introduction of fresh water, which is obtained from
a second set of logs introduced for the purpose. The fires are permitted to
go down on Saturday night. During Sunday the arches cool. On Monday
any needed repairs are attended to, and on Monday night the fires are re­
kindled.
The amouut of salt produced in twenty-four hours from a block of a
given number of kettles, varies with the strength of the brine, the state of
the atmosphere, the quality of the fuel, and the attention of the firemen.
At Portsmouth, in good summer weather, 40 barrels are made per day from
50 kettles. The works at Saginaw City make 50 barrels a day from 60
kettles; at East Saginaw, 50 barrels from 50 kettles; at the Carrolton Mill
Co.’s works, 55 barrels from 58 kettles. These estimates are for the season.
At Bay City, 60 barrels are made per day of running time from 50 kettles.
At this latter works, 50 baskets of salt—that is, the salt from 50 kettles-full
of brine—measured 36 barrels, which is almost three-fourths of a barrel of
salt for every kettle-full of brine. Winter weather causes a diminution of
17 to 20 per cent in the product of the works.
The packing of the salt is done for three cents a barrel. The barrels used
cost from twenty-four to twenty-six cents—the price varying with the quality.
Elm barrels with pine heads are generally employed; but at some of the
works pine is used exclusively. These barrels are manufactured in stave
and barrel factories operating in the vicinity, and are admitted to be a supe­
rior article for salt packing. No objection exists against elm staves, pro­
vided they are cut narrow; otherwise they are somewhat liable to warp, on
exposure to the weather, and might in some cases endanger the package.
The tidy appearance of the packages of Saginaw salt has everywhere re­
commended it to notice.




1862.]

S a lt Manufacture in the Saginaw Valley, Mich.

219

The solar manufacture is yet in its inception. The East Saginaw Co. have
20 solar vats in operation; and the prospects of success in this method of
manufacture are so great that 500 additional vats and covers have been
constructed, making a total outlay in the coarse salt manufacture of $8,500.
Five hundred barrels have been produced.
The Saginaw Valley Co., at Saginaw City, are erecting a block on a mod­
ification of the present Kanawha plan of evaporation. The principal mod­
ification consists in the use of “ alloy metal,” instead of copper, for the steam
pipes, and the employment of fresh water to furnish the requisite amount
of steam for heating the brine. The necessity for this, it is thought, grows
out of the superior strength of Saginaw brine. The reader will find a
description of the Kanawha method by Prof. G eorge H. C ook , in the
“ Report of the Superintendent of the Onondaga Salt Springs,” made to the
Legislature, in February, 1854.
W m. C. G ilmore, on the east side of the river and about two miles be­
low Bay City, is erecting a block on a modification of the old Kanawha
method, in which the brine, after being settled in cisterns, is to be heated
in a pan over the front of the arch, thence passed into a long tank traversed
by steam pipes, in which much of the graining is expected to take place,
and is thence transferred to pans or kettles for completion of the crystal­
lization.
At the works of the Ann Arbor and Saginaw Company, at Salina, an ex­
periment is making with the patented process of Mr. N a th a n C h a p in . A
vat is constructed of any desired size—say 40 x 50 feet, and four feet deep,
which may be called the condensing or settling vat. Within this is placed
a graining vat in the form of an inverted roof, extending the whole length
of the former vat, but with a width about four feet less on each side, and
rising to within a few inches of the top of the former one. Partitions, like
bulkheads, divide the condensing vat into about four compartments, which
communicate with each other at alternate ends. Three flues are construc­
ted in this apparatus— one in the middle running the whole length of the
graining vat, and one on each side running through the condensing vat.
The anterior section of each flue is of boiler iron, the remainder, of “ alloy
metal.” The flues are for the fire and smoke, and will be constantly im­
mersed. The brine is to be admitted at one of the front corners, and the
bulkheads are so arranged as to cause it to flow backwards and forwards
transversely, until it completes the circuit of the condensing vat, by which
time it is expected to be settled and brought to the point of saturation.
This result is designed to be attained by the time the brine has risen to the
level of the graining vat, into which it will then begin to flow, to undergo
the process of crystallization. The bitterns are expected to be drawn off
from the surface of the graining vat.
This process is said to have been employed on a small scale with great
success. It seems to me, temporary disappointment will result from two
causes. The heat employed to do the graining should be to that which
brings the brine to saturation as two to one, instead of vice versa, as
Mr. C h a pin has it. In the next place, the bitterns will not be found float­
ing on the surface in the graining vat, but will be somewhat equally dif­
fused throughout the brine. This will necessitate an occasional clearing of
the graining vat.
The method of boiling in kettles is evidently too primitive and wasteful
of heat to be tolerated by an inventive people. Immense quantities of




220

S a lt Manufacture in the Saginaw Valley, Mich.

[September,

caloric are transmitted from the arches to the ground and entirely lost. In
C h a p i n ’s method the heat is conducted in every direction only into the
brine. If he could now devise some means to utilize the steam, the econ­
omy of caloric would be complete. In the opinion of the writer, steam
pipes might be made to replace the two flues in the condensing vat, and
fuel employed—but in redoubled amount—only in the graining vat. W e
wait with interest to learn whether Mr. C h a p i n ’s process is destined to turn
the old potash kettles on their sides.
In the process of boiling in kettles, two firemen and two boilers are re­
quired for each block—the firemen relieving each other at intervals of 12
hours, as also the boilers. At some of the works it is in contemplation to
let the boiling—which can be done for ten cents a barrel—the company
furnishing the fuel. This method, while it would increase the quantity of
salt produced, might somewhat endanger its excellence. Under the pre­
sent arrangement, boilers are paid $1 75 per day, and firemen $1. The
wages of an engineer are $1 50 per day, and of common hands $1.
The average diurnal product of a block of sixty kettles is not less than
fifty-five barrels a day for the summer season. This, for 180 days, amounts
to 9,900 barrels. Supposing that for the other 180 days of the year—al­
lowing a loss of five days— the product is but eighty-two per cent of this
amount, we shall have as the annual production of one block, 18,000 bar­
rels, which is a diurnal production of 50 barrels for 360 days of the year.
This would be the full capacity of one block, where the brine ranges from
78° to 85°.
The total amount of fine salt manufactured in the Saginaw Valley up to
the 1st of July of the current year was, as shown by the appended table,
nearly 100,000 barrels. At the present time, the number of blocks in ac­
tual operation is 22, with an aggregate of 1,187 kettles. Several of these
blocks have started within a few days. There are, besides, four or five new
blocks just ready to go into operation, to say nothing of the three blocks
nearly completed for evaporation, by the Kanawha and C h a pin process. If
the 22 blocks now in operation succeed in maintaining the standard of pro­
ductiveness established by the old ones, they are turning out daily 1,210
barrels, which, making an allowance for the check of winter, amounts to
396,000 barrels or 1,980,000 bushels annually. This is not a calculation
of what the Saginaw works are expected to do ; it is what they are doing
at this m om ent; and shows a growth at the end of two years from the pro­
duction of the first bushel of salt, equal to that attained by the Onondaga
salt works in 1834, at the end of 38 years from the time the salt springs
passed under the superintendence of the State. But it is not necessary to
pause here. Within thirty days, or by September 1st, not less than four
additional blocks will come into operation, raising the daily production to
'1,300 barrels, and the annual production to 468,000 barrels or 2,340,000
bushels—a result only reached by the Onondaga salt works less than twentyfive years ago.
It is evident that such an astonishing development of a new branch of
local industry could never occur unless it held out the promise of extraordi­
nary remunerativeness. Let us look at this subject. The cost of a suitable
lot will vary with its location and extent. Something must also be ex­
pended for docks and piers. The following are the other fixed expendi­
tures :




1862.]

221

S a lt Manufacture in the Saginaw V alley, Mich.

Drill or well house...........................................................
Engine for boring and pum ping....................................
Tubing...............................................................................
Drums and blacksmith’s tools........................................
Boring eight hundred feet at $ 2 ...................................

$175
750
800
50
1,600

Total for well.......................................................

$3,375

Suppose this to be increased to .....................................................
Cisterns and block of sixty kettles.................................................

$4,000
3,000

T o tal.....................................................................................

$7,000

It is believed that this sum covers all expenditures necessary at the pre­
sent time, for getting one block of kettles into operation. More than this
has been expended by many, and perhaps most of the companies now en­
gaged in the manufacture; but mistakes have occurred through inexperi­
ence, and many expedients have been tested before the best methods and
details have been discovered. But suppose the expense of lot, wharfage,
and other items raises the above sum to $9,000. The annual deterioration
of this property does not exceed four per cent, or $360—which is two cents
per barrel of salt. At Syracuse, experiments have determined that one
cord of hard wood will produce fifty-three bushels of salt. This economy
in the use of fuel has not been reached as yet, at Saginaw. At the East
Saginaw works 0]- cords of hard wood are used daily to produce fifty bar­
rels of salt, which is one cord for forty bushels. I am convinced, however,
that here is a waste of fuel, due perhaps to a faulty construction of the
flues. At Bay City seven cords of wood, in which the soft is to the hard
as one to two, produce daily sixty barrels or forty-three bushels to the cord.
Taking the facts as they stand, 6^- cords of mixed wood at $1 50 per cord
produce fifty barrels daily, the year through ; which is one cord - for thirtynine bushels. The cost of the fuel for one barrel of salt is, therefore,
$0,199. The wages of two firemen and two boilers are $5,50 per day.
Add to this the wages of one engineer, (who can do the pumping for fo u r
blocks,) and the element of labor entering into the cost of a barrel of salt
in the bins is $0.14.
Collecting together now the various elements which enter into the prime
cost of a barrel of salt, we have the following exhibit:
Labor of five men in pumping and boiling................
Fuel of mixed quality.....................................................
Barrel of superior quality.............................................
Packing............................................................................
Deterioration of property..............................................

$0,140
0.199
0.250
0.030
0.020

T otal....................................................................

$0,639

When salt is selling at $1 50 per barrel, here is a profit of eighty-six
cents per barrel, which is 134 per cent on the first cost. This is 95 per
cent when the price of salt is $1 25, and 48 per cent when the price of
salt is at the cost of manufacture at Syracuse ; so that Syracuse capital




222

S a lt Manufacture in the Saginaw Valley, Mich.

[September,

would be better employed in buying Saginaw salt than in producing it on
the spot.
The above estimated profits might be somewhat diminished by expense
of superintendence, office rent, hauling the wood up to the blocks, and per­
haps some other incidentals. The main result, however, astonishing as it
is, cannot be materially affected by controversy. When it is remembered
that the cost of a barrel of salt at Syracuse is at least 95 cents, and on the
Kanawha 90 cents, the reader will begin to perceive the grounds of an
opinion advanced near the commencement of this article.
The only question which remains, and one upon which the predicted growth
of the manufacture must depend, is that which respects the quality of Sagi­
naw salt. There is no corner on which our predictions rest with greater
security. The appearance of a pile of Saginaw salt is that of driven snow
glistening in the morning sun. The grain is coarse, clean, and angular ;
the taste purely saline and unexceptionable, and the weight is 58^ pounds
to the measured bushel. Letters and documents are in the hands of the
manufacturers proving that the acceptance of Saginaw salt is such that the
market is literally clamorous for an adequate supply. It would occupy too
much space to make many citations. The “ Mechanics’ Institute, of Chicago,”
the New York State Agricultural Society, (at Elmira,) and the “ Mechanics’
Association, of Utica,” have severally awarded the salt of the East Saginaw
Company their highest testimonials. I I a r v e y W i l l i a m s , Esq., one of the
oldest and most extensive fish packers on the lakes, certifies: “ My experi­
ence and observation lead me to the opinion that the salt manufactured by
your company is purer, stronger, safer, and more economical for fishermen
than the Syracuse fine salt,” He also names several other parties who have
used the salt for fish packing with the same results. In Detroit, this salt
is ranked equal to any, and is very often called for in preference to Syracuse
salt. The annual statement of the Trade and Commerce of Toledo, says:
“ W e are led to the conclusion that eventually all the beef, pork, &c.,
packed west of Lake Erie, will be laid down in Saginaw salt.” Dow,
Q u i r k & Co., of Chicago, think Saginaw salt “ superior to any that comes
to this market.” Large quantities of this salt are now sold in London,
C. W., whence it is distributed through the province. St. Louis and Cin­
cinnati also take large supplies ; and the demand, at all these points, is far
more than can be furnished.
I close this article with the following table of such works as are either in
operation or nearly ready to go into operation. The values of the various
works (with a few exceptions) are ascertained by estimating a site at $1,000 ;
a well at • 4,000, and one block at $4,000.
The well No. 7 is not tubed, and the works are not at present in progress.
No. 11 has, in addition, one block on a modification of the present Kanawha
method. No. 16 has one block on a modification of the old Kanawha
m ethod; and No. 1 2 has a block on the C h a p i n method. The East Sagi­
naw Company has two wells, and has expended $8,500 for 520 covers.
The Saginaw Valley Company has eight covers, and the Bay City Com­
pany a small num ber:




1 8 6 2 .]

STATISTICS OF THE SALT MANUFACTURE IN THE SAGINAW VALLEY, MICHIGAN.
Fine N o w
sa lt m a kin g
made per
Value
K to J u ly 1 day.
of
bbls. bbls. w orks.
2
200 40,000 200 $33,500
6,500
56
50
9,000
120 12,000 100 13,000
150
9,500
52 17,000
50
7,000
40
9,000
3,000
120
80 13,000
6,300
120
7,000
116 13,000 110 13,000
55
9,000
60
8,500
13,000
12,000
58
5,000
5,000
150
17,000
9,000
110
13,000
100
13,000
13,000
110
5,000
5,000
100
9,000
50
5,000
*

When begun.
A pril, 1859,
M ay, 1860,
1st J u n e , 1860,
J u n e , 1860,
J u ly , 1860,
J u ly , 1S60
Ja n u a ry , 1861,
S ep te m b er, 1861,
9th D ecem ber, 1861,
25th D ecem b er, 1801,
1st J a n u a ry , 1862,
ICth F e b ru a ry , 1862,
25th F e b ru a ry , 1862,
12th M arch, 1862,
19th M arch, 1862,
M arch, 1862,
A pril, 1862,
16th May, 1862,
M ay, 1862,
J u n e , 1862,
7 th J u ly , 1862,
J u ly , 1862,
S u p p ly for N ov., 1862,

8C6
759
. 809
708
667
725
769

B egun
"
boiling.
?>
J u ly , 1860,
4
1
®i J u ly , 1861,
M ay 22, 1861, 2
4
3 i Oct. 14,1361. 3
4
J u ly 2S, 1861, 1
3i

J u ly , 1861,
2
........................ 2
753 4£ J u n e , 1861,
2
1
490 H J u ly , 1862,
830 3 i A p ril 1, 1862, 1
806 4 i ........................ 1
...............................
731
780
J u ly 17, 1862, 3
502 3}
J u ly , 1862,
2
......................... 2
602 3 f J u ly , 1862,
2
..

...............................
........................ 2
........................ 1
82

97,800

R esid en t officer.
H . G. P o tte r, M. D .,E . Saginaw
J . S. C urtis, M. D .,E . Saginaw .
N ew ell B arn a rd , S ag in ’w C ity
Ja m e s F r a s e r ,......... Bay C ity.
J a s . H . H ill— E a st S aginaw .
E . B. S m it h ....E a s t Saginaw .
W illiam D a v is .. .E , Saginaw .
J o h n A lliso n . ..E a s t Saginaw .
W . D. L e a v itt..S a g in a w C ity.

Jas. L. K e tc h a m .E . Saginaw .
W m . C. G ilm o r e ...B a y C ity .
E . T. T hroop .E a st Saginaw.
F . F itz h u g h ..............B a y C ity.
Jesse B ra d d o c k . . . . B ay C ity.
H e n ry M o o re.......... B ay C ity.

250,000

223




Location o f well.
E a s t Saginaw ,
C arrolton,
Saginaw C ity,
B ay City,
P o rtsm o u th ,
0 p p . E a st Saginaw ,
C arrolton,
Z iiw aukie,
C arrolton,
P o rtsm o u th ,
Saginaw City,
Salina,
Salina,
E a st Saginaw ,
Carrolton,
B ay City,
C arrolton,
Opp. P o rtsm o u th ,
P o rtsm o u th ,
Bangor,
E a st Saginaw,
Opp. P o rtsm o u th ,
Opp. P o rtsm o u th ,

Salt Manufacture in the Saginaw Valley, Mich.

S tyle o f Company.
1. E a st Saginaw S alt M anufacturing Co..
2. C arrolton S alt C o .. . . ............................
3. Saginaw C ity S alt M 'fg C o....................
4. B ay C ity S alt M’fg Co.............................
5. P o rts m o u th S alt M’fg Co.......................
6. J . n . H ill....................................................
7. S aginaw V alley S a lt M’fg Co................
8. D avis & C o.................................................
9. C arrolton Mill S a lt Co..........................
10. H ay d en & Co.............................................
11. F o re s t V alley S a lt M‘fg Co....................
12. A nn A rb o r & S aginaw S alt M’fg C o ..
13. R u s t & C o.....................: ............................
14. P a y n e & B rig g s.........................................
15. O range C o u n ty S alt Co...........................
16. ¥ m . C. G ilm o re ......................................
17. E. T . T h ro o p ..............................................
18. D. H . F itz h u g h ........... : ............................
19. A . C. B raddock..........................................
20. N . W . C larke & C o ...................................
21. B raley & E a to n ........................................
22. V an E tte n & M ershon...........................
28. W illiam T a llm a n ......................................

h
a'a*
3

224

[September,

Laws Relating to the Excise Tax.

EXCISE

TAX.

T he following is an official copy of the new Tax Bill with an index. As
this measure affects almost every mercantile transaction, we believe we
cannot do our subscribers a better service than by giving it to them com­
plete. August 1st is the date set in the bill for the act to take effect, but
by a joint resolution, the Secretary is authorized to name any subsequent
day not later than the first of October. Notice has been given that the date
fixed is the first day of September :
AN

ACT TO P R O V ID E

IN T E R N A L

REVENUE

TO

SUPPO RT

TH E

G O V ER N M EN T

A ND TO P A Y IN T E R E S T O N T H E P U B L IC D E B T .

Be it enacted by the Senate and House o f Representatives o f the United
States o f America in Congress assembled, That, for the purpose of superin­
tending the collection of internal duties, stamp duties, licenses, or taxes im­
posed by this act, or which may be hereafter imposed, and of assessing the
same, an office is hereby created in the Treasury Department to be called the
office of the Commissioner of Internal Revenue : and the President of the
United States is hereby authorized to nominate, and, with the advice and
consent of the Senate, to appoint, a Commissioner of Internal Revenue,
with an annual salary of four thousand dollars, who shall be charged, and
hereby is charged, under the direction of the Secretary of the Treasury,
with preparing all the instructions, regulations, directions, forms, blanks,
stamps, and licenses, and distributing the same, or any part thereof, and all
other matters pertaining to the assessment and collection of the duties, stamp
duties, licenses, and taxes which may be necessary to carry this act into ef­
fect, and with the general superintendence of his office, as aforesaid, and
shall have authority, and hereby is authorized and required, to provide
proper and sufficient stamps or dies for expressing and denoting the several
stamp duties, or the amount thereof in the case of percentage duties, im­
posed by this act, and to alter and renew or replace such stamps from time
to time, as occasion shall require; and the Secretary of the Treasury may
assign to the office of the Commissioner of Internal Revenue such number
of clerks as he may deem necessary, or the exigencies of the public service
may require, and the privilege of franking all letters and documents pertain­
ing to the duties of his office, and of receiving free of postage all such letters
and documents, is hereby extended to said commissioner.
G E N E R A L P R O V IS IO N S .

S ec . 2. A nd be it further enacted, That, for the purpose of assessing,
levying, and collecting the duties or taxes hereinafter prescribed by this act,
the President of the United States be, and he is hereby, authorized to di­
vide, respectively, the States and Territories of the United States and the
District of Columbia into convenient collection districts, and to nominate,
and, by and with the advice and consent of the Senate, to appoint an as­




1862 .]

Laws Relating to the Excise Tax.

225

sessor and a collector for each such district, who shall be residents within
the same: Provided, That any of said States and Territories and the Dis­
trict of Columbia may, if the President shall deem it proper, be erected
into and included in one district: Provided, That the number of districts
in any State shall not exceed the number of representatives to which such
State shall be entitled in the present Congress, except in such States as are
entitled to an increased representation in the Thirty-Eighth Congress, in
which States the number of districts shall not exceed the number of repre­
sentatives to which any such State may be so entitled : A nd provided, f u r ­
ther, That in the State of California the President may establish a number
of districts not exceeding the number of senators and representatives to
which said State is entitled in the present Congress.
S ec. 3. A nd be it further enacted, That each of the assessors shall di­
vide his district into a convenient number of assessment districts, subject to
such regulations and limitations as may be imposed by the Commissioner
of Internal Revenue, within each of which he shall appoint one assistant
assessor, who shall be resident therein; and each assessor and assistant as­
sessor so appointed, and accepting the appointment, shall, before he enters
on the duties of his appointment, take and subscribe, before some compe­
tent magistrate, or some collector, to be appointed by virtue of this act,
(who is hereby empowered to administer the same,) the following oath or
affirmation, to wit: “ I, A B, do swear, or affirm, (as the case may be,) that
I will bear true faith and allegiance to the United States of America, and
will support the Constitution thereof, and that I will, to the best of my
knowledge, skill, and judgment, diligently and faithfully execute the office
and duties of assessor for, (naming the assessment district,) without favor
or partiality, and that I will do equal right and justice in every case in which
I shall act as assessor.” And a certificate of such oath or affirmation shall
be delivered to the collector of the district for which such assessor or assis­
tant assessor shall be appointed. And every assessor or assistant assessor
acting in the said office without having taken the said oath or affirmation
shall forfeit and pay one hundred dollars, one moiety thereof to the use of
the United States, and the other moiety thereof to him who shall first sue
for the same, with costs of suit.
Sec. 4. A nd be it further enacted, That before any such collector shall
enter upon the duties of his office, he shall execute a bond for such amount
as shall be prescribed by the Commissioner of Internal Revenue, under the
direction of the Secretary of the Treasury, with not less than five sureties
to be approved as sufficient by the Solicitor of the Treasury, containing the
condition that said collector shall faithfully perform the duties of his office
according to law, and shall justly and faithfully account for and pay over
to the United States, in compliance with the order or regulations of the
Secretary of the Treasury, all public moneys which may come into his
hands or possession; which bond shall be filed in the office of the First
Controller of the Treasury. And such collectors shall, from time to time,
renew, strengthen, and increase their official bond, as the Secretary of the
Treasury may direct.
S ec. 5. A nd be it further enacted, That each collector shall be authorized
to appoint, by an instrument of writing under his hand, as many deputies
as he may think proper, to be by him compensated for their services, and
also to revoke any such appointment, giving such notice thereof as the Com­
missioner of Internal Revenue shall prescribe ; and may require bonds or
VOL. X L Y II.---- N O . I I I .




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[September,

other securities and accept the same from such deputy ; and each such
deputy shall have the like authority, in every respect, to collect the duties
and taxes levied or assessed within the portion of the district assigned to
him which is by this act vested in the collector himself; but each collector
shall, in every respect, be responsible both to the United States and to in­
dividuals, as the case may be, for all moneys collected, and for every act
done as deputy collector by any of his deputies whilst acting as such, and
for every omission of duty: Provided, That nothing herein contained shall
prevent any collector from collecting himself the whole or any part of the
duties and taxes so assessed and payable in his district.
S ec . 6. A nd he it further enacted, That it shall be the duty of any per­
son or persons, partnerships, firms, associations, or corporations, made liable
to any duty, license, stamp, or tax imposed by this act, when not otherwise
and differently provided for, on or before the first day of August, eighteen
hundred and sixty-two, and on or before the first Monday of May iu each
year thereafter, and in all other cases before the day of-levy, to make a list
or return to the assistant assessor of the district where located, of the
amount of annual income, the articles or objects charged with a special duty
or tax, the quantity of goods, wares, and merchandise made or sold, and
charged with a specific or ad valorem duty or tax, the several rates and ag­
gregate amount according to the respective provisions of this act, and ac­
cording to the forms and regulations to be prescribed by the Commissioner
of Internal Revenue, under the direction of the Secretary of the Treasury,
for which such person or persons, partnerships, firms, associations or corpora­
tions are liable to be assessed under and by virtue of the provisions of this
act.
S ec . 7. A nd be it further enacted, That the instructions, regulations, and
directions, as hereinbefore mentioned, shall be binding on each assessor and
his assistants, and on each collector and his deputies, in the performance of
the duties enjoined by or under this a c t; pursuant to which instructions
the said assessors shall, on the first day of August, eighteen hundred and
sixty-two, and on the first Monday of May in each succeeding year, and
from time to time thereafter, in accordance with this act, direct and cause
the several assistant assessors to proceed through every part of their respec­
tive districts, and inquire after and concerning all persons being within the
assessment districts where they respectively reside, owning, possessing, or
having the care or management of any property, goods, wares, and mer­
chandise, articles or objects liable to pay any duty, stamp or tax, including
all persons liable to pay a license duty, under the provisions of this act,
(by reference as well to any lists of assessment or collection taken under the
laws of the respective States, as to any other records or documents, and by
all other lawful ways and means, especially to the written list, schedule, or
return required to be made out and delivered to the assistant assessor by all
persons owning, possessing, or having the care or management of any prop­
erty, as aforesaid, liable to duty or taxation,) and to value and enumerate
the said objects of taxation, respectively, in the manner prescribed by this
act, and in conformity with the regulations and instructions before men­
tioned.
S ec . 8. A nd he it further enacted, T h at if any person owning, possess­
ing, or having the care or m anagem ent of property, goods, wares, and m er­
chandise, articles or objects liable to pay any duty, tax, or license, shall fail
to m ake and exhibit a w ritten list when required, as aforesaid, and shall




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221

consent to disclose the particulars of any and all the property, goods, wares,
and merchandise, articles and objects liable to pay any duty or tax, or any
business or occupation liable to pay any license, as aforesaid, then, and in
that case, it shall be the duty of the officer to make such list, which, being
distinctly read, consented to, and signed, by the person so owning, possess­
ing, or having the care and management as aforesaid, shall be received as
the list of such person.
S ec . 9. A nd be it further enacted, That if any such person shall deliver
or disclose to any assessor or assistant assessor appointed in pursuance of
this act, and requiring a list or lists, as aforesaid, any false or fraudulent list
or statement, with intent to defeat or evade the valuation or enumeration
hereby intended to be made, such person so offending, and being thereof
convicted on indictment found therefor in any circuit or district court of the
United States held in the district in which such offence may be committed,
shall be fined in a sum not exceeding five hundred dollars, at the discretion
of the court, and shall pay all costs and charges of prosecution; and the
valuation and enumeration required by this act shall, in all such cases, and
in all cases of under valuation or under statement in such lists or statements,
be made, as aforesaid, upon lists, according to the form prescribed, to be
made out by the assessors and assistant assessors, respectively; which lists
the said assessors and assistant assessors are hereby authorized and required
to make according to the best information they can obtain, and for the pur­
pose of making which they are hereby authorized to enter into and upon
all and singular the premises respectively ; and from the valuation and
enumeration so made there shall be no appeal.
S ec . 10. A nd be it f urther enacted, That in case any person shall be ab­
sent from his or her place of residence at the time an assistant assessor shall
call to receive the list of such person, it shall be the duty of such assistant
assessor to leave at the place of residence of such person, with some person
of suitable age and discretion, if such be present, otherwise to deposit in
the nearest post office a written note or memorandum, addressed to such
person, requiring him or her to present to such assessor the list or lists re­
quired by this act within ten days from the date of such note or memoran­
dum.
S ec . 11. A nd be it further enacted, That if any person, on being notified
or required, as aforesaid, shall refuse or neglect to give such list or lists
within the time required, as aforesaid, it shall be the duty of the assessor
for the assessment district within which such person shall reside, and he is
hereby authorized and required, to enter into and upon the premises, if it
be necessary, of such persons so refusing or neglecting, and to make, ac­
cording to the best information which he can obtain, and on his own view
and information, such lists of property, goods, wares, and merchandise, and
all articles or objects liable to duty or taxation, owned or possessed, or un­
der the care or management of such person, as are required by this act, in­
cluding the amount, if any, due for license; and in case of refusal or ne­
glect to make such lists, except in cases of sickness, the assessors shall
thereupon add fifty per centum to the amount of the items thereof; and
the lists, so made and subscribed by such assessor, shall be taken and repu­
ted as good and sufficient lists of the persons and property for which such
person is to be taxed for the purposes of this act; and the person so failing
or neglecting, unless in case of sickness or failure to receive the notice, shall,
moreover, forfeit and pay the sum of one hundred dollars, except where




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[September,

otherwise provided for, to be recovered for the use of the United States,
with costa of suit.
S ko. 12. A nd be it further enacted, That whenever there shall be in any
assessment district any property, goods, wares, and merchandise, articles, or
objects, not owned or possessed by, or under the care or management of
any person or persons within such district, and liable to be taxed as afore­
said, and no list of which shall have been transmitted to the assistant as­
sessor in the manner provided by this act, it shall be the duty of the as­
sistant assessor for such district, and he is hereby authorized and required,
to enter into and upon the premises where such property is situated, and take
such view thereof as may be necessary, and to make lists of the same, ac­
cording to the form prescribed, which lists, being subscribed by the said
assessor, shall be taken and reputed as good and sufficient lists of such
property, goods, waves, and merchandise, articles, or objects, as aforesaid,
under and for the purposes of this act.
S e c . 13. A nd be it further enacted, That the owners, possessors, or per­
sons having the care or management of property, goods, wares, and mer­
chandise, articles oi objects, not lying or being within the assessment dis­
trict in which they reside, shall be permitted to make out and deliver the
lists thereof required by this act, (provided the assessment district in which
the said objects of duty or taxation are situated is therein distinctly stated,)
at the time and in the manner prescribed to the assistant assessor of the
assessment district wherein such persons reside. And it shall be the duty
of the assistant assessor who receives any such list, to transmit the same to
the assistant assessor where such objects of taxation are situate, who shall
examine such list; and if he approves the same, he shall return it to the
assistant assessor from whom he received it, with his approval thereof; and
if he fails to approve the same, he shall make such alterations therein as
he may deem to be just and proper, and shall then return the said list, with
such alterations therein or additions thereto, to the assistant assessor from
whom he received the said list; and the assistant assessor, where the per­
son liable to pay such tax resides, shall proceed in making the assessment
of the tax upon the list by him so received, in all respects as if the said
list had been made out by himself.
S ec . 14. A nd be it further enacted, That the lists aforesaid shall, where
not otherwise specially provided for, be taken with reference to the day fixed
for that purpose by this act, as aforesaid, and where duties accrue at other
and different times, the lists shall be taken with reference to the time when
said duties become d u e ; and the assistant assessors, respectively, after col­
lecting the said lists, shall proceed to arrange the same, and to make two
general lists—the first of which shall exhibit, in alphabetical order, the
names of all persons liable to pay any duty, tax, or license under this act
residing within the assessment district, together with the value and’ assess­
ment, or enumeration, as the case may require, of the objects liable to duty
or taxation within such district for which each such person is liable, or for
which any firm, company, or corporation is liable, with the amount of duty
or tax payable thereon ; and the second list shall exhibit, in alphabetical
order, the names of all persons residing out of the collection district, owners
of property within the district, together with the value and assessment or
enumeration thereof, as the case may be, with the amount of duty or tax
payable thereon as aforesaid. The forms of the said general list shall be
devised and prescribed by the assessor, under the direction of the Commis­




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229

sioner of Internal Revenue, and lists taken according to such forms shall be
made out by the assistant assessors and delivered to the assessor within thirty
days after the day fixed by this act as aforesaid, requiring lists from indi­
viduals ; or where duties, licenses, or taxes accrue at other and different
times, the lists shall be delivered from time to lime as they become due.
And if any assistant assessor shall fail to perform any duty assigned by this
act within the time prescribed by his precept, warrant, or other 'legal in­
structions, not being prevented therefrom by sickness or other unavoidable
accident, every such assistant assessor shall be discharged from office, and
shall, moreover, forfeit and pay two hundred dollars, to be recovered for the
use of the United States, with costs of suit.
S ec. 15. And be it further enacted, That the assessors for each collec­
tion district shall, by advertisement in some public newspaper published in
each county within said district, if any such there be, and by written or
printed notifications, to be posted up in at least four public places within
each assessment district, advertise all persons concerned of the time and
place within said county when and where the lists, valuations, and enumera­
tions made and taken within said county may be examined ; and said lists
shall remain open for examination for the space of fifteen days after notice
shall have been given as aforesaid. And said notifications shall also state
when and where within said county, after the expiration of said fifteen days,
appeals will be received and determined relative to any erroneous or exces­
sive valuations or enumerations by the assistant assessors. And it shall be
the duty of the assessor for each collection district, at the time fixed for
hearing such appeal as aforesaid, to submit the proceedings of the assistant
assessors, and the lists taken and returned as aforesaid, to the inspection of
any and all persons who may apply for that purpose. And the said assessor
for each collection district is hereby authorized, at any time within fifteen
days from and after the expiration of the time allowed for notification as
aforesaid, to hear and determine, in a summary way, according to law and
right, upon any and all appeals which may be exhibited against the pro­
ceedings of the said assistant assessors : Provided, That the question to be
determined by the assessor, on an appeal respecting the valuation or enu­
meration of property, or objects liable to duty or taxation, shall be, whether
the valuation complained of be or be not in a just relation or proportion to
other valuations in the same assessment district, and whether the enumera­
tion be or be not correct. And all appeals to the assessor, as aforesaid, shall
be made in writing, and shall specify the particular cause, matter, or thing
respecting which a decision is requested; and shall, moreover, state the
ground or principle of inequality or error complained of. And the assessor
shall have power to re examine and equalize the valuations as shall appear
just and equitable; but no valuation or enumeration shall be increased with­
out a previous notice, of at least five days, to the party interested, to appear
and object to the same, if he judge proper; which notice shall be given by
a note in writing, to be left at the dwelling-house, office, or place of busi­
ness of the party by such assessor or an assistant assessor.
S ec. 16. A nd be it further enacted, That the said assessors of each col­
lection district, respectively, shall, immediately after the expiration of the
time for hearing appeals, and, from time to time, as duties, taxes, or licenses
become liable to be assessed, make out lists containing the sums payable ac­
cording to the provisions of Ibis act upon every object of duty or taxation
in and fur each collection district, which lists shall contain the name of each




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person residing within the said district, owning or having the care or super­
intendence of property lying within the said district which is liable to the
said tax, or engaged in any business or pursuit requiring a license, when
such person or persons are known, together with the sums payable by each ;
and where there is any property within any collection district liable to the
payment of the said duty or tax, not owned or occupied by or under the
superintendence of any person resident therein, there shall be a separate list
of such property, specifying the sum payable, and the names of the respec­
tive proprietors, where known. And the assistant assessor making out any
such separate list shall transmit therefrom to the assistant assessor, where
the persons liable to pay such tax reside or shall have their principal place
of business, copies of the list of property held by persons so liable to pay
such tax, to the end that the taxes assessed under the provisions of this act
may be paid within the collection district where the persons liable to pay
the same may reside, or may have their principal place of business. And
in all other cases the said assessor shall furnish to the collectors of the
several collection districts, respectively, within ten days after the time of hear­
ing appeals, and from time to time thereafter as required, a certified copy
of such list or lists for their proper collection districts; and in default of
performance of the duties enjoined upon assessors by this section, they shall
severally and individually forfeit and pay the sum of five hundred dollars
to the use of the United States, and, moreover, shall forfeit their compen­
sation as assessors : Provided, That it shall be in the power of the Com­
missioner of Internal Revenue to exonerate any assessor, as aforesaid, from
such forfeitures, in whole or in part, as to him shall appear just and
equitable.
S e c . 1 7. A nd be it further enacted, That there shall be allowed and paid
to the several assessors and assistant assessors, for their services under this
act—to each assessor three dollars per day for every day employed in mak­
ing the necessary arrangements and giving the necessary instructions to the
assistant assessors for the valuation; and five dollars per day for every day
employed in hearing appeals, revising valuations, and making out lists agree­
ably to the provisions of this a c t; and one dollar for every hundred taxable
persons contained in the tax list, as delivered by him to said collectors, and
forwarded to the Commissioner of Internal Revenue; to each assistant as­
sessor three dollars for every day actually employed in collecting lists and
making valuations, the number of days necessary for that purpose to be
certified by the assessor and approved by the Commissioner of Internal
Revenue ; and one dollar for every hundred taxable persons contained in the
tax list, as completed and delivered by him to the assessor. And the said
assessors and assistant assessors, respectively, shall also be allowed their
necessary and reasonable charges for stationery and blank books used in the
execution of their duties, and the compensation herein specified shall be in
full for all expenses not otherwise particularly authorized : Provided, The
Secretary of the Treasury shall be, and he is hereby, authorized to fix
such additional rates of compensation to be made to assessors and assistant
assessors in the States of California and Oregon and the Territories as may
appear to him to be just and equitable, in consequence of the greater cost
of living and traveling in those States and Territories, and as may, in his
judgment, be necessary to secure the services of competent and efficient men,
provided the rates of compensation thus allowed shall not exceed the rates
paid to similar officers in such States and Territories, respectively. In cases




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where a collection district embraces more than a single congressional district,
the Secretary of the Treasury may allow the assessor such compensation as
he may deem necessary.
S ec . 18. A nd be it further enacted, That each collector, on receiving a
list, as aforesaid, and from time to time as such lists may be received from
the said assessors, respectively, shall subscribe three receipts ; one of which
shall be given on a full and correct copy of such list, which list shall be de­
livered by him to, and shall remain with, the assessor of his collection dis­
trict, and shall be open to the inspection of any person who may apply to
inspect the same ; and the other two receipts shall be given on aggregate
statements of the lists aforesaid, exhibiting the gross amount of taxes to be
collected in his collection district, one of which Aggregate statements and.
receipts shall be transmitted to the Commissioner of Internal Revenue, and
the other to the First Controller of the Treasury ; and all lists received
from time to time, as aforesaid, shall be in like form and manner transmit­
ted as aforesaid.
S ec . 19. A nd be it further enacted, That each of said collectors shall,
within ten days after receiving his annual collection list from the assessors,
respectively, as aforesaid, give notice, by advertisement published in each
county in his collection district, in one newspaper printed in such county, if
any such there be, and by notifications to be posted up in at least four pub­
lic places in each county in his collection district, that the said duties have
become due and payable, and state the time and place within said county
at which he will attend to receive the same, which time shall not be less
than ten days after such notification ; and all persons who shall neglect to
pay the duties and taxes so as aforesaid assessed upon them, to the collector
within the time specified, shall be liable to pay ten per centum additional
upon the amount thereof, the fact of which liability shall be stated in the
advertisement and notifications aforesaid. And with regard to all persons
who shall neglect to pay, as aforesaid, it shall be the duty of the collector,
in person or by deputy, within twenty days after such neglect, to make a
demand personally, or at the dwellings or usual places of business of such
persons, if any they have, for payment of said duties or taxes, with the ten per
centum additional aforesaid. And with respect to all such duties or taxes
as are not included in the annual lists aforesaid, and all taxes and duties the
collection of which is not otherwise provided for in this act, it shall be the
duty of each collector, in person or by deputy, to demand payment thereof,
in manner aforesaid, within ten days from and after receiving the list thereof
from the assessor; and if the annual and other duties shall not be paid
within ten days from and after such demand thereof, it shall be lawful for
such collector or his deputies to proceed to collect the said duties or taxes,
with ten per centum additional thereto, as aforesaid, by distraint and sale of
the goods, chattels, or effects of the persons delinquent, as aforesaid. And
in case of such distraint, it shall be the duty of the officer charged with the
collection to make, or cause to be made, an account of the goods or chatties
which may be distrained, a copy of which, signed by the officer making
such distraint, shall be left with the owner or possessor of such goods, chat­
tels, or effects, or at his or her dwelling, with some person of suitable age
and discretion, with a note of the sum demanded, and the time and place
of sale ; and the said officer shall forthwith cause a notification to be pub­
lished in some newspaper within the county wherein said distraint is made,
if there is a newspaper published in said county, or to be publicly posted




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[September,

up at tbe post office, if there be one within five miles, nearest to the resi­
dence of the person whose property shall be distrained, and in not less than
two other public places, which notice shall specify the articles distrained,
and the time and place for the sale thereof, which time shall not be less
than ten nor more than twenty days from the date of such notification, and
the place proposed for sale not more than five miles distant from the place
of making such distraint: Provided, That in any case of distraint for the
payment of the duties or taxes aforesaid, the goods, chattels, or effects so
distrained shall, and may be restored to the owner or possessor, if prior to
the sale payment of the amount due, or tender thereof shall be made to the
proper officer charged with the collection of the full amount demanded,
together with such fee for levying, and such sum for the necessary and rea­
sonable expense of removing, advertising, and keeping the goods, chatties,
or effects so distrained as may be prescribed by the Commissioner of Internal
Revenue; but in case of non-payment or tender, as aforesaid, the said
officers shall proceed to sell the said goods, chattels, or effects at public auc­
tion, and shall and may retain from the proceeds of such sale the amouut
demandable for the use of the United States, with the necessary and rea­
sonable expenses of distraint and sale, and a commission of five per centum
thereon for his own use, rendering the overplus, if any there be, to the per­
son whose goods, chattels, or effects shall have been distrained : Provided,
That there shall be exempt from distraint the tools or implements of a trade
or profession, one cow, arms, and provisions, and household furniture kept
for use, and apparel necessary for a family.
S e c . 20. A nd be it further enacted, That in all cases where the property
liable to distraint for duties or taxes under this act may not be divisible, so
as to enable the collector by a sale of part thereof to raise the whole amount
of the tax, with all costs, charges, and commissions, the whole of such prop­
erty shall be sold, and the surplus of the proceeds of the sale, after satisfy­
ing the duty or tax, costs, and charges, shall be paid to the owner of the
property, or his, her, or their legal representatives, or if he, she, or they
cannot be found, or refuse to receive the same, then such surplus shall be
deposited in the treasury of the United States, to be there held for the use
of the owner, or his, her, or their legal representatives, until he, she, or they
shall make application therefor to the Secretary ot the Treasury, who, upon
such application, shall, by warrant on the treasury, cause the same to be
paid to the applicant. And if the property advertised for sale, as aforesaid,
cannot be sold for the amount of the duty or tax due thereon, with the
costs and charges, the collector shall purchase the same in behalf of the
United States for an amount not exceeding the said tax or duty, with the
costs and charges thereon. Arid all property so purchased may be sold by
said collector under such regulations as may be prescribed by the Com­
missioner of Internal Revenue. And the collector shall render a distinct
account of all charges incurred in the sale of such property, and shall
pay into the treasury the surplus, if any there be, after defraying the
charges.
S ec . 21. A nd be it further enacted, That in any case where goods, chat­
tels, or effects sufficient to satisfy the duties imposed by this act upon any
person liable to pay the same shall not be found by the collector or deputy
collector, whose duty it may be to collect the same, he is hereby authorized
to collect the same by seizure and sale of real estate; and the officer mak­
ing such seizure and sale shall give notice to the person whose estate is pro­




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Laws Relating to the Excise Tax.

233

posed to be sold, by giving him in hand, or leaving at his last and usual
place of abode, if he has any such within the collection district where said
estate is situated, a notice, in writing, stating what particular estate is pro­
posed to be sold, describing the same with reasonable certainty, and the
time when and place where said officer proposes to sell the sam e; which
time shall not be less than ten nor more than twenty days from the time of
giving said notice ; and the said officer shall also cause a notification to the
same effect to be published in some newspaper within the county where such
seizure is made, if any such there be, and shall also cause a like notice to
be posted up at the post office nearest to the place of residence of the per­
son whose estate shall be so seized, and in two other public places within
the county; and the place of said sale shall not be more than five miles
distant from the estate seized. At the time and place appointed, the officer
making such seizure shall proceed to sell the said estate at public auction,
offering the same at a minimum price, including the amount of duties with
the ten per centum additional thereon, and all charges for advertising, and
an officer’s fee of ten dollars. And if no person offers for said estate the
amount of said minimum, the officer shall declare the same to be purchased
by him for the United States, and shall deposit with the district attorney of
the United States a deed thereof, as hereinafter specified and provided;
otherwise the same shall be declared to be sold to the highest bidder. And
said sale may be adjourned by said officer for a period not exceeding five
days, if he shall think it advisable so to do. If the amount bid shall not
be then and there paid, the officer shall forthwith proceed to again sell said
estate in the same manner. If the amount bid shall be then and there paid,
the officer shall give his receipt therefor, if requested, and within five days
thereafter he shall make out a deed of the estate so sold to the purchaser
thereof, and execute the same in his official capacity, in the manner pre­
scribed by the laws of the State in which said estate may [be] situated, in
which said deed shall be recited the fact of said seizure and sale, with the
cause thereof, the amount of duty for which said sale was made, and of all
charges and fees, and the amount paid by the purchaser, and all his acts
and doings in relation to said seizure and sale, and shall have the same
ready for delivery to said purchaser, and shall deliver the same accordingly,
upon request therefor. And said deed shall be prima facie evidence of the
truth of the facts stated therein; and if the proceedings of the officer as set
forth have been substantially in pursuance of the provisions of this act, shall
be considered and operate as a conveyance to the purchaser of the title to
said estate, but shall not affect the rights of third persons acquired previ­
ously to the claim of the United States under this act. The surplus, if any,
arising from such sale shall be disposed of as provided in this act for like
cases arising upon sales of personal property. And any person whose es­
tate may be seized for duties, as aforesaid, shall have the same right to pay
or tender the amount due, with all proper charges thereon, prior to the sale
thereof, and thereupon to relieve his said estate from sale, as aforesaid, as is
provided in this act for personal property similarly situated. And any col­
lector or deputy collector may, for the collection of duties imposed upon any
person by this act, and committed to him for collection, seize and sell the lands
of such person situated in any other collection district within the State in
which said officer resides; and his proceedings in relation thereto shall have
the same effect as if the same were had in his proper collection district; and
the owners, their heirs, executors, or administrators, or any person having an




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Laws Relating to the Excise Tax.

[September,

interest therein, or any person on their behalf, shall have liberty to redeem
the land sold, as aforesaid, within one year from and after recording the
said deed, upon payment to the purchaser, or in case he cannot be found in
the county where the lands are situate, to the collector for the use of the
purchaser, his heirs, or assigns, of the amount paid, by the purchaser, with
interest on the same at the rate of twenty per centum per annum. And it
shall be the duty of every collector to keep a record of all sales of land
made in his collection district, whether by himself or his deputies, in which
shall be set forth the tax for which any such sale was made, the dates of
seizure and sale, the name of the party assessed, and all proceedings in mak­
ing said sale, the amount of fees and expenses, the name of the purchaser,
and the date of the deed ; which record shall be certified by the officer
making the sale. And it shall be the duty of any deputy making sale, as
aforesaid, to return a statement of ail his proceedings to the collector, and
to certify the record thereof. And in case of the death or removal of the
collector, or the expiration of his term of office from any other cause, said
record shall be deposited in the office of the clerk of the district court of
the United States for the district within which the said collector resided ;
and a copy of every such record, certified by the collector, or by the clerk,
as the case may require, shall be evidence in any court of the truth of the
facts therein stated. And when any lands sold, as aforesaid, shall be re­
deemed as hereinbefore provided, the collector or clerk, as the case may be,
shall make an entry of the fact upon the record aforesaid, and the said
entry shall be evidence of such redemption. And the claim of the govern­
ment to lands sold under and by virtue of the foregoing provisions shall be
held to have accrued at the time of seizure thereof.
S ec . 22. A nd he it farther enacted, That if any collector shall find upon
any lists of taxes returned to him for collection property lying within his
district which is charged with any specific or ad valorem tax or duty, but
which is not owned, occupied, or superintended by some person known to
such collector to reside or have some place of business within the United
States, such collector shall forthwith take such property into his custody, and
shall advertise the same, and the tax charged upon the same, in some news­
paper published in his district, if any shall be published therein, otherwise
in some newspaper in an adjoining district, for the space of thirty days; and
if the taxes thereon, with all charges for advertising, shall not be paid within
said thirty days, such collector shall proceed to sell the same, or so much as
is necessary, in the manner provided for the sale of other goods distrained
for the non-payment of taxes, and out of the proceeds shall satisfy all taxes
charged upon such property, with the costs of advertising and selling the
same. And like proceedings to those provided in the preceding section for
the purchase and resale of property which cannot be sold for the amount of
duty or tax due thereon shall be had with regard to property sold under
the provisions of this section. And any surplus arising from any sale herein
provided for, shall be paid into the treasury, for the benefit of the owner of
the property. And the Secretary of the Treasury is authorized, in any case
where money shall be paid into the treasury for the benefit of any owner
of property sold, as aforesaid, to repay the same, on proper proof being fur­
nished that the person applying therefor is entitled to receive the same.
S e c . 23. A nd he it further enacted, That the several collectors shall, at
the expiration of each and every month, after they shall, respectively, com­
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a statement of the collections made by them, respectively, within the month,
and pay over monthly, or at such time or times as may be required by the
Commissioner of Internal Revenue, the moneys by them respectively col­
lected within the said term, and at such places as may be designated and
required by the Commissioner of Internal Revenue; and each of the said
collectors shall complete the collection of all sums annually assigned to him
for collection, as aforesaid, shall pay over the same into the treasury, and
shall render his final account to the Treasury Department as often as he may
be required, and within six months from and after the day when he shall
have received the collection lists from the said assessors or assistant assessors,
as aforesaid. And the Secretary of the Treasury is authorized to designate
one or more depositories in each State, for the deposit and safe keeping of
the moneys collected by virtue of this act; and the receipt of the proper
officer of such depository to a collector for the money deposited by him shall
be a sufficient voucher for such collector in the settlement of his accounts
at the Treasury Department; and the Commissioner of Internal Revenue
may, under the direction of the Secretary of the Treasury, prescribe such
regulations with reference to such deposits as he may deem necessary.
S eo . 24. And be it further enacted, That each collector shall be charged
with the whole amount of taxes by him receipted, whether contained in lists
delivered to him by the assessors, respectively, or delivered or transmitted
to him by assistant assessors from time to time, or by other collectors; and
shall be credited with the amount of duties or taxes contained in the lists
transmitted in the manner above provided to other collectors, and by them
receipted, as aforesaid ; and also for the duties or taxes of such persons as
may have absconded, or become insolvent, prior to the day when the duty
or tax ought, according to the provisions of this act, to have been collected :
Provided, That it shall be proved to the satisfaction of the First Oontr Her
of the Treasury that due diligence was used by the collector, and that no
property was left from which the duty or tax could have been recovered.
And each collector shall also be credited with the amount of all property
purchased by him for the use of the United States, provided he shall faith­
fully account for, and pay over, the proceeds thereof upon a resale of the
same as required by this act.
S ec . 26. A nd be it further enacted, That if any collector shall fail either
to collect or to render his account, or to pay over in the manner or within
the times hereinbefore provided, it shall be the duty of the First Controller
of the Treasury, and he is hereby authorized and required, immediately
after such delinquency, to report the same to the Solicitor of the Treasury,
who shall issue a warrant of distress against such delinquent collector and
his sureties, directed to the marshal of the district, therein expressing the
amount of the taxes with which the said collector is chargeable, and the
sums, if any, which have been paid. And the said marshal shall, himself,
or by his deputy, immediately proceed to levy and collect the sum which
may remain due, by distress and sale of the goods and chattels, or any per­
sonal effects of the delinquent collector, giving at least five days notice of
the time and place of sale, in the manner provided by law for advertising
sales of personal property on execution in the State wherein such collector
resides; and, furthermore, if such goods, chattels, and effects cannot be
found sufficient to satisfy the said warrant, the said marshal or his deputy
shall and may proceed to levy and collect the sum which remains due, by
distress and sale of the goods and chattels, or any personal effects, of the




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[September,

surety or sureties of the delinquent collector, giving notice as hereinbefore
provided. And the bill of sale of the officer of any goods, chattels, or
other personal property, distrained and sold as aforesaid, shall be conclusive
evidence of title to the purchaser, and prim a facie evidence of the right of
the officer to make such sale, and of the correctness of his proceedings in
selling the same. And for want of goods and chattels, or other personal
effects of such collector or his sureties, sufficient to satisfy any warrant of
distress, issued pursuant to the preceding section of this act, the lands and
real estate of such collector and his sureties, or so much thereof as may be
necessary for satisfying the said warrant, after being advertised for at least
three weeks in not less than three public places in the collection district, and
in one newspaper printed in the county or district, if any there be, prior to
the proposed time of sale, may and shall be sold at public auction by the
marshal or his deputy, who, upon such sale, shall, as such marshal or dep­
uty marshal, make and deliver to the purchaser of the premises so sold a
deed of conveyance thereof, to be executed and acknowledged in the man­
ner and form prescribed by the laws of the State in which said lands are
situated, which said deed so made shall invest the purchaser with all the
title and interest of the defendant or defendants named in said warrant ex­
isting at the time of seizure thereof. And all moneys that may remain of
the proceeds of such sale after satisfying the said warrant of distress, and
paying the reasonable costs and charges of sale, shall be returned to the
proprietor of the lands or real estate sold as aforesaid.
S e c . 26. A nd be it further enacted, That each and every collector, or his
deputy, who shall exercise or be guilty of any extortion or wilful oppres­
sion, under color of this act, or shall knowingly demand other or greater
sums than shall be authorized by this act, shall be liable to pay a sum not
exceeding double the amount of damages accruing to the party injured,
to be recovered by and for the use of the party injured, with costs of suit,
and shall be dismissed from office, and be disqualified from holding such office
thereafter; and each and every collector, or his deputies, shall give receipts
for all sums by them collected and retained in pursuance of this act.
S e c . 27. A nd be it further enacted, That a collector or deputy collector,
assessor or assistant assessor, shall be authorized to enter, in the daytime,
any brewery, distillery, manufactory, building, or place where any property,
articles, or objects, subject to duty or taxation under the provisoes of this
act, are made, produced, or kept, within his district, so far as may be neces­
sary for the purpose of examining said property, articles, or objects, or in­
specting the accounts required by this act from time to time to be made.
And every owner of such brewery, distillery, manufactory, building, or place,
or person having the agency or superintendence of the same, who shall re­
fuse to admit such officer, or to suffer him to examine said property, arti­
cles, or objects, or to inspect said accounts, shall, for every such refusal, for­
feit and pay the sum of five hundred dollars.
S e c . 28. A nd be it further enacted, That if any person shall forcibly ob­
struct or hinder a collector or deputy collector in the execution of this act,
or of any power and authority hereby vested in him, or shall forcibly res­
cue, or cause to be rescued, any property, articles, or objects, after the same
shall have been seized by him, or shall attempt or endeavor so to do, the
person so offending shall, for every such offence, forfeit and pay the sum of
five hundred dollars.
S e c . 29. A nd be it further enacted, That in case of the sickness or tem-




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Laws Relating to the Excise Tax.

231

porary disability or a collector to discharge such of his duties as cannot un­
der existing laws be discharged by a deputy, they raav be devolved by him
upon one of his deputies : Provided, That information thereof be imme­
diately communicated to the Secretary of the Treasury, and shall not be
disapproved by him,: A nd provided, further, That the responsibility of the
collector or his sureties to the United States shall not be affected or impaired
thereby.
S ec. 30. A nd be it further enacted, That in case a collector shall die,
resign, or be removed, the deputies of such collector shall continue to act
until their successors are appointed ; and the deputy of such collector long­
est in service at the time immediately preceding may and shall, until a suc­
cessor shall be appointed, discharge all the duties of said collector; and for
the official acts and defaults of such deputy a remedy shall be had on the
official bond of the collector, as in other cases; and of two or more deputy
collectors, appointed on the same day, the one residing nearest the residence
of the collector at the time of his death, resignation, or removal, shall in
like manner discharge the said duties until the appointment of a successor;
and any bond or security taken of such deputy by such collector, pursuant
to the fifth section of this act, shall be available to his heirs or representa­
tives to indemnify them for loss or damage accruing from any act of the
proper deputy so continuing or so succeeding to the duties of such collector.
S ec. 31. A nd be it further enacted, That it shall be the duty of the col­
lectors aforesaid, or their deputies, in their respective districts, and they are
hereby authorized, to collect all the duties and taxes imposed by this act,
however the same may be designated, and to prosecute for the recovery of
the same, and for the recovery of any sum or sums which may be forfeited
by virtue of this act; and all fines, penalties, and forfeitures which may be
incurred or imposed by virtue of this act shall and may be sued for and
recovered, in the name of the United States, or of the collector within
whose district any such fine, penalty, or forfeiture shall have been incurred,
in any proper form of action, or by any appropriate form of proceeding,
before any circuit or district court of the United States for the district within
which said fine, penalty, or forfeiture may have been incurred, or before any
other court of competent jurisdiction ; and where not otherwise and dif­
ferently provided for, one moiety thereof shall be to the use of the United
States, and the other moiety thereof to the use of the person who, if a col­
lector or deputy collector, shall first inform of the cause, matter, or thing
whereby any such fine, penalty, or forfeiture was incurred.
S ec . 32. A nd be it further enacted, That if any person, in any case,
matter, hearing, or other proceeding in which an oath or affirmation shall
be required to be taken or administered under and by virtue of this act,
shall, upon the taking of such oath or affirmation, knowingly and willingly
swear or affirm falsely, every person so offending shall be deemed guilty of
perjury, and shall on conviction thereof, be subject to the like punishment
and penalties now provided by the laws of the United States for the crime
of perjury.
S e c . 33. A nd be it further enacted, That separate accounts shall be kept
at the treasury of all moneys received from internal duties or taxes in each
of the respective States, Territories, and collection districts ; and that sepa­
rate accounts shall be kept of the amount of each species of duty or tax
that shall accrue, so as to exhibit, as far as may be, the amount collected
from each source of revenue, with the moneys paid to the collectors and




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Laws Relating to the Excise Tax.

[September,

deputy collectors, aDd to the other officers employed in each of the respec­
tive States, Territories, and collection districts, an abstract in tabular form
of which accounts it shall be the duty of the Secretary of the Treasury, an­
nually, in the month of December, to lay before Congress.
S ec . o4. A nd he it further enacted, That there shall,be allowed to the
collectors appointed under this act, in full compensation for their services
and that of their deputies in carrying this act into effect, a commission of
four per centum upon the first hundred thousand dollars, and two per cent­
um upon all sums above one hundred thousand dollars; such commissions
to be computed upon the amounts by them respectively paid over and ac­
counted for under the instructions of the Treasury Department: Provided,
That in no case shall such commissions exceed the sum of ten thousand
dollars per annum, except as hereinafter provided. And there shall be fur­
ther allowed to each collector his necessary and reasonable charges for sta­
tionery and blank books used in the performance of his official duties, which,
after being duly examined and certified by the Commissioner of Internal
Revenue, shall be paid out of the treasury: Provided, That the Secretary
of the Treasury be authorized to make such further allowance as may be
reasonable in cases in which, from the territorial extent of the district or
from the amount of internal duties collected, it may seem just to make such
allowance; but the whole compensation shall not exceed ten thousand dol­
lars, except in collection districts embracing more than one congressional
district.
S ec . 35. A nd he it further enacted, That when any duty or tax shall
have been paid by levy and distraint, any person or persons or party who
may feel aggrieved thereby may apply to the assessor of the dbtrict for
relief, and exhibit such evidence as he, she, or they may have of the wrong
done, or supposed to have been done, and after a full investigation the asses­
sor shall report the case, with such parts of the evidence as he may judge
material, including also such as may be regarded material by the party ag­
grieved, to the Commissioner of Internal Revenue, who may, if it shall be
made to appear to him that such duty or tax was levied or collected, in
whole or in part, wrongfully or unjustly, certify the amount wrongfully and
unjustly levied or collected, and the same shall be refunded and paid to the
person or persons or party as aforesaid, from any moneys in the treasury
not otherwise appropriated, upon the presentation of such certificate to the
proper officer thereof.
S ec . 36. A nd be it further enacted, That in all cases of distraint and
sale of goods, or chattels, for non-payment of taxes provided for in this act,
the bill of sale of such goods or chattels given by the officer making such
sale to the purchaser thereof shall be conclusive evidence of the right of the
officer to make such sale, and of the correctness of his proceedings in selling
the same.
S e c . 37. A nd be it further enacted, That if for any cause, at any time
after this act goes into operation, the laws of the United States cannot be
executed in a State or Territory of the United States, or any part thereof,
or within the District of Columbia, it shall be the duty of the President,
and he is hereby authorized, to proceed to execute the provisions of this act
within the limits of such State or Territory, or part thereof, or District of
Columbia, so soon as the authority of the United States therein shall be re­
established, and to collect the sums which would have been due from the
persons residing or holding property, goods, wares, or merchandise, object




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Laws Relating to the Excise Tax.

239

or article therein liable to any duty, license, or tax, with interest at the rate
of six per centum per annum thereon from the time such duty, license, or
tax ought to have been paid until paid in the manner and under the regu­
lations prescribed in this act, so far as applicable, and where not applicable
the assessment and levy shall be made and the time and manner of collec­
tion regulated by the instructions and directions of the Commissioner of In­
ternal Revenue, under the direction of the Secretary of the Treasury.
S ec . 38. A nd be it further enacted, That the officers who may be ap­
pointed under this act, except within those districts within any State or Ter­
ritory which have been or may be otherwise specially provided for by law,
shall be, and hereby are, authorized, in all cases where the par ment of such
tax has not been assumed by the State, to perform all the duties relating
to or regarding the assessment and collection of the direct tax imposed by
an act entitled “ An act to provide increased revenue from imports to pay
interest on the public debt, and for other purposes,” approved August fifth,
eighteen hundred and sixty-one, or any direct tax which may be hereafter
enacted: Provided, That the sum of nineteen thousand three hundred and
twelve dollars, direct tax, laid upon the Territory of Nebraska by said act,
shall be paid and satisfied by deducting said amount from the appropriation
for legislative expenses of the Territory of Nebraska for the year ending
thirtieth of June, eighteen hundred and sixty-three, and no further claim
shall be made by said Territory for legislative expenses for said year: P ro­
vided, further, That the State of Tennessee shall have until the first day
of December next to assume the payment of her portion of said tax.
S P IR IT S , A L E , B E E R , A N D P O R T E R .

S e c . 39. A nd be it further enacted, That it shall be the duty of the col­
lectors, within their respective districts, to grant licenses for distilling, which
licenses shall contain tin date thereof, the sum paid, and the time when the
same will expire, and shall be granted to any person, being a resident of the
United States, who shall desire the same, by application, in writing, to such
collector, upon payment of the sum or duty payable by this act upon each
license requested. And at the time of applying for said license, and before
the same is issued, the person so applying shall give bond to the United
States in such sum as shall be required by the collector, and with one or
more sureties, to be approved by said collector conditioned that in case any
additional still or stills, or other implements to be used as aforesaid, shall be
erected by him, his agent or superintendent, he will, before using, or caus­
ing or permitting the same to be used, report in writing to the said collector
the capacity thereof, and information from time to time of any change in
the form, capacity, ownership, agency, or superintendence, which all or
either of the said stills or implements may undergo; and that he will, from
day to day, enter, or cause to be entered, in a book to be kept for that pur­
pose, the number of gallons of spirits that may be distilled by said still or
stills, or other implements, and also of the quantities of grain or other veg­
etable productions, or other substances put into the mash tub, or otherwise
used by him, his agent or superintendent, for the purpose of producing
spirits, which said book shall be open at all times during the day (Sundays
excepted) to the inspection of the said collector, who may make any memo­
randums or transcripts therefrom : and that he will render to the said col­
lector, on the first, tenth, and twentieth days of each and every month, or




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Laws Relating to the Excise Tax.

[September,

within five days thereafter, during the continuance of said license, an exact
account, in writing, taken from his books, of the number of gallons of spirits
distilled and sold, or removed for consumption or sale, by him, his agent, or
superintendent, and the proof thereof, and also of the quantities of grain
or other vegetable productions, or other substances, put into the mash tub,
or otherwise used by him, his agent, or superintendent, for the purpose of
producing spirits, for the period or fractional part of a month then next
preceding the date of said report, which said report shall be verified by af­
fidavit in the manner prescribed by this act; and that he will not sell or
permit to be sold, or removed for consumption or sale, any spirits distilled
by him under and by virtue of said license, until the same shall have been
inspected, gauged, and proved, and the quantity thereof duly entered upon
his books as aforesaid ; and that he will, at the time of rendering said ac­
count, pay to the said collector the duties which by this act are imposed on
the spirits so distilled ; and the said bond may be renewed or changed, from
time to time, in regard to the amount and sureties thereof, according to the
discretion of the collector.
S ec. 40. A nd he it further enacted, That the application in writing made
by any person for a license for distilling, as aforesaid, shall state the place of
distilling, the number and capacity of the still or stills, boiler or boilers,
and the name of the person, firm, company or corporation using the same;
and any person making a false statement in either of the said particulars
shall forfeit and pay the sum of one hundred dollars, to be recovered with
costs of suit.
S e c . 41. A nd he it further enacted, That in addition to the duties pay­
able for licenses herein provided, there shall be paid, on all spirits that may
be distilled and sold, or removed for consumption or sale, of first proof, on
and after the first day of August, eighteen hundred and sixty-two, the duty
of twenty cents on each and every gallon, which shall be paid by the owner,
agent, or superintendent of the still or other vessel in which the said spirit­
uous liquors shall have been distilled; which duty shall be paid at the time
of rendering the accounts of spirituous liquors so chargeable with duty, re­
quired to be rendered by this a c t: Provided, That the duty on spirituous
liquors and all other spirituous beverages enumerated in this act shall be
collected at no lower rate than the basis of first proof, and shall be increased
in proportion for any greater strength than the strength of proof.
S e c . 42. A nd he it further enacted, That the term first proof used in
this act and in section six of the act of March second, eighteen hundred and
sixty-one, entitled, “ An act to provide for the payment of outstanding treas­
ury notes, to authorize a loan, to regulate and fix the duties on imports, and
for other purposes,” shall be construed, and is hereby declared to mean, that
proof of a liquor which corresponds to fifty degrees of Tralles’ centesimal
hydrometer, adopted by regulation of the Treasury Department, of August
twelfth, eighteen hundred and fifty, at the temperature of sixty degrees of
Fahrenheit’s thermometer; and that in reducing the temperatures to the
standard of sixty, and in levying duties on liquors above and below proof, the
table of commercial values, contained in the manual for inspectors of spirits,
prepared by Professor M cCulloh, under the superintendence of Professor
B a c h e , and adopted by the Treasury Department, shall be used and taken
as giving the proportions of absolute alcohol in the liquids gauged and
proved according to which duties shall be levied.
S e c . 43. A nd be it further enacted, That there shall be designated by




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241

the collector in every assessment district where the same may be necessary
one or more inspectors, who shall take an oath faithfully to perform their
duties in such form as the Commissioner of Internal Revenue shall prescribe,
and who shall be entitled to receive such fees as may be fixed and prescribed
by said commissioner. And all spirits distilled as aforesaid by any person
licensed as aforesaid shall, before the same is used, or removed for consump­
tion or sale, be inspected, gauged, and proved by some person so as aforesaid
designated for the performance of such duties, and who shall mark upon the
cask or other package containing such spirits, in a manner to be prescribed
by said commissioner, the quantity and proof of the contents of such cask
or package, with the date of inspection and the name of the inspector. And
any person who shall attempt fraudulently to evade the payment of duties
upon any spirits distilled as aforesaid, by changing in any manner the mark
upon any such cask or package, shall forfeit the sum of five hundred dollars
for each cask or package so altered or changed, to be recovered as hereinbe­
fore provided. And the fees of such inspector shall in all cases be paid by
the owner of the spirits so inspected, gauged, and proved. And any such in­
spector who shall knowingly put upon any such cask or package any false
or fraudulent mark shall be liable to the same penalty hereinbefore provided
for each cask or package so fraudulently marked. And any person who
shall use any cask or package so marked, for the purpose of selling spirits
of a quality different from that so inspected, shall be subject to a like penalty
for each cask or package so used.
S ec . 44. A nd be it further enacted, That the owner or owners of any
distillery may erect, at his or their own expense, a warehouse of iron, stone,
or brick, with metal or other fire-proof roof, to be contiguous to such dis­
tillery ; and such warehouse, when approved by the collector, is hereby de­
clared a bonded warehouse of the United States, and shall be used only for
storing distilled spirits, and to be under the custody of the collector or his
deputy. And the duty on the spirits stored in such warehouse shall be
paid when and as it is sold or removed from such warehouse for sale.
S e c . 45. A nd be it further enacted, That every person who, on the first
day of August, eighteen hundred and sixty-two, shall be the owner of any
still, boiler, or other vessel, used or intended to be used for the purpose of
distilling spirituous liquors, as hereinbefore provided, or who shall have such
still, boiler, or other vessel under his superintendence, either as agent for
the owner or on his own account, and every person who, after said day, shall
use or intend to use any still, boiler, or other vessel, as aforesaid, either as
owner, agent, or otherwise, shall from day to day make true and exact en­
try, or cause to be entered, in a book to be kept by him for that purpose,
the number of gallons of spirituous liquors distilled by him, and also the
number of gallons sold, or removed for consumption or sale, and the proof
thereof, which book shall always be open in the daytime, Sundays excepted,
for the inspection of the said collector, who may take any minutes, memo­
randums, or transcripts thereof, and shall render to said collector, on the
first, tenth, and twentieth days of each and every month in each year, or
within five days thereafter, a general account in writing, taken from his books,
of the number of gallons of spirituous liquors distilled and sold, or removed
for consumption or sale, and the proof thereof, for the period or fractional
part of a month preceding said day, or for such portion thereof as may
have elapsed from the date of said entry and report to the said day which
shall next ensue ; and shall also keep a book, or books, in a form to be prev o l . x l v ii .— NO. III.
16




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[September,

scribed by the Commissioner of Internal Revenue, and to be open at all
seasonable hours for inspection by the collector and assessor of the district,
wherein shall be entered, from day to day, the quantities of grain, or other
vegetable productions, or other substances put into the mash tub by him,
his agent, or superintendent, for the purpose of producing spirits; and shall
verify or cause to be verified the said entries, reports, books, and general ac­
counts, by oath or affirmation, to be taken before the collector or some other
officer authorized by the laws of the State to administer the same according
to the form required by this act, where the same is prescribed ; and shall
also pay to the collector the duties which by this act ought to be paid on
the spirituous liquors so distilled and sold, or removed for consumption or
sale, and in said accounts mentioned, at the time of rendering an account
thereof.
S ec. 46. A nd he it further enacted, That the collector of any district
may grant a permit to the owner or owners of any distillery within his dis­
trict to send or ship any spirits, the product of said distillery, after the
quantity and proof thereof shall have been ascertained by inspection ac­
cording to the provisions of this act, to any place without said district and
within the United States; and in such case the bill of lading or receipt
(which shall be in such form as the Commissioner of Internal Revenue may
direct) of the same shall be taken in the name of the collector of the dis­
trict in which the distillery is situate, and the spirits aforesaid shall be con­
signed, in such bill of lading or receipt, to the collector of the district in
which the place is situate, whither the spirits is sent or shipped, and the
amount of duties upon said spirits shall be stated in the receipt; and upon
the arrival of the spirits, and upon the demand of the collector aforesaid,
the agent of the distillery (and the name of the agent, for the convenience
of the collector, shall always appear in the bill of lading or receipt,) shall
pay the duties upon the said spirits, with the expense of freight, and every
other expense which has accrued thereupon; and the said collector, upon
the payment of the duties aforesaid, shall deliver the bill of lading or receipt
and the spirits to the agent of the said distillery ; and if the duties are not
paid, as aforesaid, then the said spirits shall be stored at the risk and cost of
the owner or agent thereof, who shall pay an addition of ten per centum
thereupon ; and all the general provisions of this act, in reference to liens,
penalties, and forfeitures, as also in reference to the collection, shall apply
thereto, and be enforced by the collector of the district in which the spirits
may b e : Provided, That no permit shall be granted, under this section,
for a quantity less than fifty barrels : And provided, further, That the Com­
missioner of Internal Revenue, under the direction of the Secretary of the
Treasury, may make such further regulations and require such further se­
curities as he may deem proper, in order to protect the revenue and to
carry out the spirit and intent of this section.
S eo. 47. And he it further enacted, That distilled spirits may be removed
from the place of manufacture for the purpose of being exported, or for the
purpose of being re-distilled for export, and refined coal oil may be removed
for the purpose of being exported, after the quantity of spirits or oil so re­
moved shall have been ascertained by inspection, according to the provi­
sions of this act, upon and with the written permission of the collector or
deputy collector of the district, without payment of the duties thereon pre­
vious to such removal, the owner thereof having first given bond to the
United States, with sufficient sureties, in the manner and form and under




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regulations prescribed by the Commissioner of Internal Revenue, and in at
least double the amount of said duties, to export the said spirits or oil or
pay the duties thereon within such time as may be prescribed by the Com­
missioner, which time shall be stated in said bond : Provided, That any
person desiring to give such bond shall first make oath, before the collector
or deputy collector to whom he may apply for a permit to remove any such
spirits or oil, in manner and form to be prescribed by said Commissioner,
that he intends to export such liquors or oil, and that he desires to obtain
said permit for no other purpose whatever; and any collector or deputy col­
lector is hereby authorized to administer such oath: And provided, further,
That no such removal shall be permitted where the amount of duties does
not exceed the sum of three hundred dollars, nor in any case where the
person desiring such permission has failed to perform the obligation of any
bond previously given to the United States for the removal of any such
articles, until the same shall have been fully kept and performed. And the
collector of the district in which any such bond may be given is authorized
to cancel said bond on payment of said duties, with interest thereon, at a
rate to be fixed by said Commissioner, and all proper charges, if said
liquors or oil shall not have been exported, or upon satisfactory proof that
the same have been duly exported, as aforesaid. And in case of the breach
of the obligation of any such bond, the same shall be forthwith forwarded
by the collector of the district to the Commissioner of Internal Revenue, to
be by him placed in the hands of the First Controller of the Treasury,
who shall cause the same proceedings to be taken thereon for the purpose
of collecting the duties, interest, and charges aforesaid, as are provided in
this act in case of a delinquent collector.
S ec. 48. A nd he it further enacted, That the entries made in the books
of'the distiller, required to be kept in the foregoing section, shall, on the
first, tenth, and twentieth days of each and every month, or within five
days thereafter, be verified by oath or affirmation, to be taken as aforesaid,
of the person or persons by whom such entries shall have been made, which
oath or affirmation shall be certified at the end of such entries by the col­
lector or officer administering the same, and shall be, in substance, as fol­
lows : “ I do swear (or affirm) that the foregoing entries were made by me
on the respective days specified, and that they state, according to the best
of my knowledge and belief, the whole quantity of spirituous liquors dis­
tilled and sold, or removed for consumption or sale, at the distillery owned
b y --------- , in the county o f --------- , amounting t o --------- gallons, accord­
ing to proof prescribed by the laws of the United States.”
S ec. 49. A nd he it further enacted, That the owner, agent, or superinten­
dent aforesaid, shall, in case the original entries required to be made in his
books by this act shall not have been made by himself, subjoin to the oath
or affirmation of the person by whom they were made the following oath
or affirmation, to be taken as aforesaid: “ I do swear (or affirm) that, to the
best of my knowledge and belief, the foregoing entries are just and true,
and that I have taken all the means in my power to make them so.”
S ec. 60. A nd he it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, there shall be paid on all beer,
lager beer, ale, porter, and other similar fermented liquors, by whatever
name such liquors may be called, a duty of one dollar for each and every
barrel containing not more than thirty-one gallons, and at a like rate for
any other quantity or for fractional parts of a barrel, which shall be brewed




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or manufactured and sold or removed for consumption or sale within the
United States or the Territories thereof, or within the District of Columbia
after that day ; which duty shall be paid by the owner, agent, or superin­
tendent of the brewery or premises in which such fermented liquors shall
be made, and shall be paid at the time of rendering the accounts of such
fermented liquors so chargeable with duty, as required to be rendered by
the following section of this act: Provided, That fractional parts of a bar­
rel shall be halves, quarters, eighths, and sixteenths, and any fractional part
containing less than one-sixteenth shall be accounted one-sixteenth ; more
than one-sixteentb, and not more than one-eighth, shall be accounted oneeighth : more than one-eighth, and not more than one-quarter, shall be ac­
counted one-quarter ; more than one-quarter, and not more than one-half,
shall be accounted one-half; more than one-half shall be accounted one
barrel.
Sec. 51. A nd be it further enacted, That every person who, on said first
day of August, eighteen hundred and sixty-two, shall be the owner or oc­
cupant of any brewery or premises used or intended to be used for the pur­
pose of brewing or making such fermented liquors, or who shall have such
premises under his control or superintendence as agent for the owner or
occupant, or shall have in his possession or custody any vessel or vessels
intended to be used on said premises in the manufacture of beer, lager beer,
ale, porter, or other similar fermented liquors, either as owner, agent, or
otherwise, shall, from day to day, enter or cause to be entered in a book to
be kept by him for that purpose, and which shall be open at all times, ex­
cept Sundays, between the rising and setting of the sun, for the inspection
of said collector, who may take any minutes or memorandums or transcripts
thereof, the quantities of grain, or other vegetable productions, or other
substances, put into the mash tub, or otherwise used for the purpose of pro­
ducing beer, or for any other purpose, and the quantity or number of bar­
rels and fractional parts of barrels of fermented liquors made and sold, or
removed for consumption or sale, keeping separate account of the several
kinds and descriptions: and shall render to said collector, on the first day
of each month in each year, or within ten days thereafter, a general account,
in writiug, taken from his books, of the quantities of grain, or other vege­
table productions or other substances, put into the mash tub, or otherwise
used for the purpose of producing beer, or for any other purpose, and the
quantity or number of barrels and fractional parts of barrels of each kind
of fermented liquors made and sold, or removed for consumption or sale,
for one month preceding said day, and shall verify, or cause to be verified,
the said entries, reports, books, and general accounts, on oath or affirmation,
to be taken before the collector or some officer authorized by the laws of
the State to administer the same according to the form required by this act
where the same is prescribed; and shall also pay to the said collector the
duties which, by this act, ought to be paid on the liquor made and sold, or
removed for consumption or sale, and in the said accounts mentioned, at the
time of rendering the account thereof, as aforesaid. But where the manu­
facturer of any beer, lager beer, or ale, manufactures the same in one col­
lection district, and owns or hires a depot or warehouse for the storage and
sale of such beer, lager beer, or ale in another collection district, he may,
instead of paying to the collector of the district where the same was manu­
factured the duties chargeable thereon, present to such collector or his
deputy an invoice of the quantity or number of barrels about to be removed




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for the purpose of storage and sale, specifying in such invoice, with reason­
able certainty, the depot or warehouse in which he intends to place such
beer, lager beer, or ale; and thereupon such collector or deputy shall in­
dorse on such invoice his permission for such removal, and shall, at the same
time, transmit to the collector of the district in which such depot or ware­
house is situated a duplicate of such invoice; and thereafter the manu­
facturer of the beer, lager beer, or ale so removed shall render the same ac­
count, and pay the same duties, and be subject to the same liabilities and
penalties as if the beer, lager beer, or ale so removed had been manufactured
in the district. The Commissioner of Internal Revenue may prescribe such
rules as he may deem necessary for the purpose of carrying the provisions
of this section into effect.
Sec. 52. A nd he it further enacted, That the entries made in the books
required to be kept by the foregoing section shall, on said first day of each
and every month, or within ten days thereafter be verified by the oath or
affirmation, to be taken as aforesaid, of the person or persons by whom such
entries shall have been made, which oath or affirmation shall be certified at
the end of such entries by the collector or officer administering the same,
and shall be, in substance, as follows:
“ I do swear (or affirm) that the foregoing entries were made by me on
the respective days specified, and that they state, according to the best of
my knowledge and belief, the whole quantity of fermented liquors either
brewed or brewed and sold at the brewery owned b y --------- , in the county
o f ---------, amounting t o ------ barrels.”
Sec. 53. A nd he it further enacted, That the owner, agent, or superin­
tendent aforesaid, shall, in case the original entries required to be made in
his books shall not have been made by himself, subjoin to the oath or affir­
mation the following oath or affirmation, to be taken as aforesaid :
“ I do swear (or affirm) that, to the best of knowledge and belief, the
foregoing entries are just and true, and that I have taken all the means in
my power to make them so.”
S ec. 54. A nd he it further enacted, That the owner, agent, or superin­
tendent of any vessel or vessels used in making fermented liquors, or of
any still, boiler, or other vessel used in the distillation of spirits on which
duty is payable, who shall neglect or refuse to make true and exact entry
and report of the same, or to do, or cause to be done, any of the things by
this act required to be done, as aforesaid, shall forfeit for every such neglect
or refusal all the liquors and spirits made by or for him, and all the vessels
used in making the same, and the stills, boilers, and other vessels used in
distillation, together with the sum of five hundred dollars, to be recovered
with costs of su it; which said liquors or spirits, with the vessels containing
the same, with all the vessels used in making the same, may be seized by
any collector of internal duties, and held by him until a decision shall be
had thereon according to law: Provided, That such seizure be made within
thirty days after the cause for the same may have occurred, and that pro­
ceedings to enforce said forfeiture shall have been commenced by such col­
lector within twenty days after the seizure thereof. And the proceedings
to enforce said forfeiture of said property shall be in the nature of a pro­
ceeding in rem, in the circuit or district court of the United States for the
district where such seizure is made, or in any other court of competent
jurisdiction.
Sec. 55. A nd he it further enacted, That in all cases in which the duties




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aforesaid, payable on spirituous liquors distilled and sold, or removed for
consumption or sale, or beer, lager beer, ale, porter, and other similar fer­
mented liquors, shall not be paid at the time of rendering the account of
the same, as herein required, the person or persons chargeable therewith
shall pay, in addition, ten per centum on the amount thereof; and, until
such duties with such addition shall be paid, they shall be and remain a
lien upon the distillery where such liquors have been distilled, or the brewery
where such liquors have been brewed, and upon the stills, boilers, vats, and
all other implements thereto belonging, until the same shall have been paid;
and in case of refusal or neglect to pay said duties, with the addition, within
ten days after the same shall have become payable, the amount thereof may
be recovered by distraint and sale of the goods, chattels, and effects of the
delinquent; and in case of such distraint, it shall be the duty of the officer
charged with the collection to make, or cause to be made, an account of
the goods, chattels, or effects which may be distrained, a copy of which,
signed by the officer making such distraint, shall be left with the owner or
possessor of such goods, chattels, or effects, at his, her, or their dwelling,
with a note of the sum demanded, and the time and place of sale; and
said officer shall forthwith cause a notification to be published in some news­
paper, if any there be, within the county, and publicly posted up at the
po«t office nearest to the residence of the person whose property shall be
distrained, or at the court-house of the same county, if not more than ten
miles distant, which notice shall specify the articles distrained, and the time
and place proposed for the sale thereof, which time shall not be less than
ten days from the date of such notification, and the place proposed for sale
not more than five miles distant from the place of making such distraint:
Provided, That in every case of distraint for the payment of the duties
aforesaid, the goods, chattels, or effects so distrained may and shall be re­
stored to the owner or possessor if, prior to the sale thereof, payment or
tender thereof shall be made to the proper officer charged with the collec­
tion, of the full amount demanded, together with such fee for levying and
advertising, and such sum for the necessary and reasonable expenses of re­
moving and keeping the goods, chattels, and effects so distrained as may be
allowed in like cases by the laws or practice of the State or Territory wherein
the distraint shall have been m ade; but in case of. non-payment or neglect
to tender, as aforesaid, the said officer shall proceed to sell the said goods,
chatties, and effects at public auction, after due notice of the time and place
of sale, and may and shall retain from the proceeds of such sale the amount
demandable for the use of the United States, with the said necessary and
reasonable expenses of said distraint and sale, as aforesaid, and a commis­
sion of five per centum thereon for his'own use; rendering the overplus, if
any there be, to the person whose goods, chattels, and effects shall have
been distrained.
Sec. 56. A nd he it further enacted, That every person licensed, as afore­
said to distil spirituous liquors, or licensed as a brewer, shall, once in each
month, upon the request of the assessor or assistant assessor for the district
in which his business as a distiller or brewer may be carried on, respectively,
furnish the said assessor or assistant assessor with an abstract of the entries
upon his books, herein provided to be made, showing the amount of spirit­
uous liquor distilled and sold, or removed for consumption or sale, or of
beer, lager beer, ale, porter, or other fermented liquor made and sold, or re­
moved for consumption or sale, during the preceding month, respectively ;




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the truth and correctness of which abstract shall be verified by the oath of
the party so furnishing the same. And the said assessor or assistant assessor
shall have the right to examine the books of such person for the purpose
of ascertaining the correctness of such abstract. And for any neglect to
furnish such abstract when requested, or refusal to furnish an examination
of the books as aforesaid, the person so neglecting shall forfeit the sum of
five hundred dollars.
LICENSES.

S ec . 57. A nd he it further enacted, That from and after the first day of
August, eighteen hundred and sixty-two, no person, association of persons,
or corporation, shall be engaged in, prosecute, or carry on, either of the
trades or occupations mentioned in section sixty-four of this act, until he or
they shall have obtained a license therefor in the manner hereinafter pro­
vided.
S e c . 58. A n d he it further enacted, That every person, association of
persons, partnership or corporation, desiring to obtain a license to engage
in any of the trades or occupations named in the sixty-fourth section of this
act, shall register with the assistant assessor of the assessment district in
which he shall design to carry on such trade or occupation—first, his or
their name or style; and in case of an association or partnership, the names
of the several persons constituting such association or partnership and their
places of residence; second, the trade or occupation for which a license is
desired; third, the place where such trade or occupation is to be carried
on ; fourth, if a rectifier, the number of barrels he designs to rectify; if a
peddler, whether he designs to travel on foot, or with one, two, or more
horses; if an innkeeper, the yearly rental of the house and property to be
occupied for said purpose; or, if not rented, the assisstant assessor shall
value the same. All of which facts shall be returned duly certified by such
assistant assessor, both to the assessor and collector of the district; and
thereupon, upon payment to the collector or deputy collector of the district
the amount as hereinafter provided, such collector or deputy collector shall
make out and deliver a license for such trade or occupation, which license
shall continue in force for one year, at the place or premises described
therein.
S ec . 59. A nd he it further enacted, That if any person or persons shall
exercise or carry on any trade or business hereinafter mentioned for the ex­
ercising or carrying on of which trade or business a license is required by
this act, without taking out such license as in that behalf required, he, she,
or they shall, for every such offence, respectively, forfeit a penalty equal to
three times the amount of the duty or sum of money imposed for such
license, one moiety thereof to the use of the United States, the other moi­
ety to the use of the person who, if a collector, shall first discover, and if
other than a collector, shall first give information of the fact whereby said
forfeiture was incurred.
S ec . 60. A nd he it further enacted, That in every license to be taken
out under or by authority of this act shall be contained and set forth the
purpose, trade, or business for which such license is granted, and the true
name and place of abode of the person or persons taking out the same; if
for a rectifier, the quantity of spirits authorized to be rectified; if by a ped­
dler, whether authorized to travel on foot, or with one, or two, or more




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horses, the time for which such license is to run, and the true date or time
of granting such license, and (except in the case of auctioneers and ped­
dlers) the place at which the trade or business for which such license is
granted shall be carried on : Provided, That a license granted under this
act shall not authorize the person or persons, association or corporation men­
tioned therein to exercise or carry on the trade or business specified in such
license in any other place than that mentioned therein, but nothing herein
contained shall prohibit the storage of goods, wares, or merchandise in
other places than the place of business.
Sec. 61. A nd he it further enacted, That in every case where more than
one of the pursuits, employments, or occupations, hereinafter described,
shall be pursued or carried on in the same place by the same person at the
same time, except as therein mentioned, license must be taken out for each
according to the rates severally prescribed.
Sec. 62. A nd be it further enacted, That no auctioneer shall be author­
ized by virtue of his license as such auctioneer to sell any goods or other
property at private sale; and if any such person shall sell any such goods'
or commodities, as aforesaid, otherwise than by auction, without having
taken out such license as aforesaid for that purpose, he or she shall be sub­
ject and liable to the penalty in that behalf imposed upon persons dealing
in or retailing, trading, or selling any such goods or commodities without
license, notwithstanding any license to him or her before granted, as afore­
said, for the purpose of exercising or carrying on the trade or business of
an auctioneer, or selling any goods or chattels, lands, tenements, or heredi­
taments by auction, anything herein contained to the contrary notwithstand­
ing : Provided, always, That where such goods or commodities as aforesaid
are the property of any person or persons duly licensed to deal in or retail,
or trade in, or sell the same, such person or persons having made lawful entry
of his, her, or their house or premises for such purpose, it shall and may
be lawful for any person exercising or carrying on the trade or business of
an auctioneer, or selling any goods or chattels, lands, tenements, or heredi­
taments, by auction as aforesaid, being duly licensed for that purpose, to
sell such goods or commodities as aforesaid, at auction, for and on behalf of
such person or persons, and upon his, her, or their entered house or premises,
without taking out a separate license for such sale. The provisions of this
section shall not apply to judicial or executive officers making auction sales
by virtue of any judgment or decree of any court, nor public sales made
by executors and administrators.
S ec. 63. A nd be it further enacted, That upon the death of any person
or persons licensed under or by virtue of this act, or upon the removal of
any such person or persons from the house or premises at which he, she, or
they were authorized by such license to exercise or carry on the trade or
business mentioned in such license, it shall and may be lawful for the per­
son or persons authorized to grant licenses to authorize and empower, by
indorsement on such license, or otherwise, as the Commissioner of Internal
Revenue shall direct, the executors or administrators, or the wife or child of
such deceased person, or the assignee or assigns of such person or persons
so removing as aforesaid, who shall be possessed of and occupy the house or
premises before used for such purpose as aforesaid, in like manner to exer­
cise or carry on the same trade or business mentioned in such license, in or
upon the same house or premises at which such person or persons as afore­
said deceased, or removing as before mentioned, by virtue of such license




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to him, her, or them, in that behalf granted, before exercised or carried on
such trade or business for or during the residue of the term for which such
license was originally granted, without taking out any fresh license or pay­
ment of any additional duty, or any fee thereupon for the residue of such
term, and until expiration thereof: Provided, always, That a fresh entry
of the premises at which such trade or business shall continue to be so ex­
ercised or carried on as aforesaid shall thereupon be made by and in the
name or names of the person or persons to whom such authority as afore­
said shall be granted.
S ec. 64. And. he it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, for each license granted the sum
herewith stated shall be respectively and annually paid. Any number of
persons carrying on such business in copartnership may transact such busi­
ness at such place under such license, and not otherwise.
1. Bankers shall pay one hundred dollars for each license. Every per­
son shall be deemed a banker within the meaning of this act who keeps a
place of business where credits are opened in favor of any person, firm, or
corporation, by the deposit or collection of money or currency, and the same,
or any part thereof, shall be paid out or remitted upon draft, check, or order
of such creditor, but not to include incorporated banks or other banks
legally authorized to issue notes as circulation, nor agents for the sale of
merchandise for account of producers or manufacturers.
2. Auctioneers shall pay twenty dollars for each license. Every person
shall be deemed an auctioneer within the meaning of this act whose occu­
pation it is to offer property for sale to the highest or best bidder.
3. Wholesale dealers in liquors of any and every description, including
distilled spirits, fermented liquors, and wines of all kinds, shall pay one
hundred dollars for each license. Every person, other than the distiller, or
brewer who shall sell or offer for sale any such liquors or wines in quanti­
ties of more than three gallons at one time, to the same purchaser, shall
be regarded as a wholesale dealers in liquors within the meaning of this act.
4. Retail dealers in liquors, including distilled spirits, fermented liquors
and wines of every description, shall pay twenty dollars for each license.
Every person who shall sell or offer for sale such liquors in less quantities
than three gallons at one time, to the same purchaser, shall be regarded as
a retail dealer in liquors under this act. But this shall not authorize any
spirits, liquors, wines, or malt liquors, to be drank on the premises.
5. Retail dealers shall pay ten dollars for each license. Every person
whose business or occupation is to sell, or offer to sell, groceries, or any
goods, wares, or merchandise, of foreign or domestic production, in less
quantities than a whole original piece or package at one time, to the same
person, (not including wines, spirituous or malt liquors, but not excluding
drugs, medicines, cigars, snuff, or tobacco,) shall be regarded as a retail dealer
under this act.
6. Wholesale dealers shall pay fifty dollars for each license. Every per­
son whose business or occupation is to sell, or offer to sell, groceries, or any
goods, wares, or merchandise, of foreign or domestic production, by one or
more original package or piece at one time, to the same purchaser, not in­
cluding wines, spirituous or malt liquors, shall be deemed a wholesale dealer
under this a c t; but having taken out a license as a wholesale dealer, such
person may also sell, as aforesaid, as a retailer.
7. Pawnbrokers shall pay fifty dollars for each license. Every person




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[September,

whose business or occupation is to take or receive, by way of pledge, pawn,
or exchange, any goods, wares, or merchandise, or any kind of personal
property whatever, for the repayment or security of money lent thereon,
shall be deemed a pawnbroker under this act.
8. Rectifiers shall pay twenty-five dollars for each license to rectify any
quantity of spirituous liquors, not exceeding five hundred barrels or casks,
containing not more than forty gallons to each barrel or cask of liquor so
rectified ; and twenty-five dollars additional for each additional five hundred
such barrels, or any fractional part thereof. Every person who rectifies,
purifies, or refines spirituous liquors or wines by any process, or mixes dis­
tilled spirits, whisky, brandy, gin, or wine, with any other materials for sale
under the name of whisky, rum, brandy, gin, wine, or any other name or
names, shall be regarded as a rectifier under this act.
9. Distillers shall pay fifty dollars for each license, and every person or
copartnership who distills or manufactures spirituous liquors for sale shall
be deemed a distiller under this a c t: Provided, That any person or copart­
nership distilling or manufacturing less than three hundred barrels per year
shall pay twenty-five dollars for a license. A nd provided, further, That no
license shall be required for any still, stills, or other apparatus used by drug­
gists and chemists for the recovery of alcohol for pharmaceutical and chem­
ical purposes which has been used in those processes. A nd provided, fu r ­
ther, That distillers of apples and peaches, distilling or manufacturing less
than one hundred and fifty barrels per year from the same, shall pay twelve
and one-half dollars for a license for that purpose, and for a greater quan­
tity as other distillers.
10. Brewers shall pay fifty dollars for each license. Every person who
manufactures fermented liquors of any name or description, for sale, from
malt, wholly or in part, shall be deemed a brewer under this ac t: Provided,
That any person who manufactures less than five hundred barrels per year
shall pay the sum of twenty-five dollars for a license.
11. Hotels, inns, and taverns shall be classified and rated according to
the yearly rental, or, if not rented, according to the estimated yearly rental
of the house and property intended to be occupied for said purposes, as fol­
lows, to w it: All cases where the rent or the valuation of the yearly rental
of said house and property shall be ten thousand dollars or more shall con­
stitute the first class, and shall pay two hundred dollars for each license;
where the rent or the valuation of the yearly rental shall be five thousand
dollars and less than ten thousand dollars, the second class, and shall pay
one hundred dollars for each license; where the rent or the valuation of
the yearly rental shall be twenty-five hundred dollars and less than five
thousand dollars, the third class, and shall pay seventy-five dollars for each
license; where the rent or the valuation of the yearly rental shall be one
thousand dollars and less than twenty-five hundred dollars, the fourth class,
and shall pay fifty dollars for each license; where the rent or the valuation
of the yearly rental shall be five hundred dollars and less than one thousand
dollars, the fifth class, and shall pay twenty-five dollars for each license ;
where the rent or the valuation of the yearly rental shall be three hundred
dollars and less than five hundred dollars, the sixth class, and shall pay fif­
teen dollars for each license; where the rent or the valuation of the yearly
rental shall be one hundred dollars and less than three hundred dollars, the
seventh class, and shall pay ten dollars for each license ; where the rent or
the valuation of the yearly rental shall be less than one hundred dollars,




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the eighth class, and shall pay five dollars for each license. Every place
where food and lodging are provided for and furnished to travelers and so­
journers, in view of payment therefor, shall be regarded as a hotel, inn, or
tavern under this act. All steamers and vessels upon water of the United
States, on board of which passengers or travelers are provided with food or
lodging, shall be required to take out a license of the fifth class, as aforesaid,
under this act. The rental or estimated rental shall be fixed and established
by the assessor of the proper district at its proper value, but at not less than
the actual rent agreed on by the parties: Provided, That if there be any
fraud or collusion in the return of actual rent to the assessor, there shall be
a penalty equal to double the amount of licenses required by this section,
to be collected as other penalties under this act are collected.
12. Eating-houses shall pay ten dollars for each license. Every place
where food or refreshments of any kind are provided for casual visitors and
sold for consumption therein shall be regarded as an eating-house under
this act. But the keeper of any eating-house having taken out a license
therefor shall not be required to take out a license as a confectioner, any­
thing in this act to the contrary notwithstanding.
13. Brokers shall pay fifty dollars for each license. Any person whose
business is to purchase or sell stocks, coined money, bank notes, or other
securities for themselves or others, or who deals in exchanges relating to
money, shall be regarded as a broker under this act.
14. Commercial brokers shall pay fifty dollars for each license. Any
person or firm, except one holding a license as wholesale dealer or banker,
whose business it is, as the agent of others, to purchase or sell goods, or
seek orders therefor, in original or unbroken packages or produce, or to
manage business matters for the owners of vessels, or for the shippers or
consignors of freight carried by vessels, or whose business it is to purchase,
rent, or sell real estate for others, shall be regarded a commercial broker
under this act.
15. Land warrant brokers shall pay twenty five dollars for each license.
Any person shall be regarded as a land warrant broker within the meaning
of this act who makes a business of buying and selling land warrants, and
of furnishing them to settlers or other persons under contracts to have liens
upon the land procured by means of them according to the value agreed
on for the warrants at the time they are furnished.
16. Tobacconists shall pay ten dollars for each license. Any person
whose business it is to sell, at retail, cigars, snuff, or tobacco in any form,
shall be regarded a tobacconist under this act. But wholesale and retail
dealers, and keepers of hotels, inns, taverns, having taken out a license there­
for, shall not be required to take out a license as tobacconists, anything in
this act to the contrary notwithstanding.
IV. Theaters shall pay one hundred dollars for each license. Exery edi­
fice erected for the purpose of dramatic or operatic representations, plays,
or performances, and not including halls rented or used occasionally for con­
certs or theatrical representations, shall be regarded as a theater under this
act.
18. Circuses shall pay fifty dollars for each license. Every building, tent,
space, or area where feats of horsemanship or acrobatic sports are exhibited,
shall be regarded as a circus under this act.
19. Jugglers shall pay for each license twenty dollars. Every person
who performs by sleight of hand shall be regarded as a juggler under this




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act. The proprietors or agents of all other public exhibitions or shows for
money, not enumerated in this section, shall pay for each license ten dollars :
Provided, That no license procured in one State shall be held to authorize
exhibitions in another State; and but one license shall be required under
this act to authorize exhibitions within any one State.
20. Bowling alleys and billiard rooms shall pay according to the number
of alleys or tables belonging to or used in the building or place to be licensed.
When not exceeding one alley or table, five dollars for each license; and
when exceeding one alley or table, five dollars for each additional alley or
table. Every place or building where bowls are thrown or billiards played,
and open to the public with or without price, shall be regarded as a bowling
alley or billiard room, respectively, under this act.
21. Confectioners shall pay ten dollars for each license. Every person
who sells at retail confectionery, sweetmeats, comfits, or other confects, in
any building, shall be regarded as a confectioner under this act. But whole­
sale and retail dealers, having taken out a license therefor, shall not be re­
quired to take out a license as confectiouer, anything in this act to the con­
trary notwithstanding.
22. Horse-dealers shall pay for each license the sum of ten dollars. Any
person whose business it is to buy and sell horses or mules shall be regard­
ed a horse-dealer under this a c t: Provided, That if such horse-dealer shall
have taken out a license as a livery stable keeper no new license shall be
required.
23. Livery stable keepers shall pay ten dollars for each license. Any
person whose occupation or business is to keep horses for hire or to let, shall
be regarded as a livery stable keeper under this act.
24. Cattle brokers shall pay for each license the sum of ten dollars. Any
person whose business it is to buy and sell and deal in cattle, hogs, or sheep,
shall be considered as a cattle broker.
25. Tallow-chandlers and soap-makers shall pay for each license the sum
of ten dollars. Any person whose business it is to make or manufacture
candles or soap shall be regarded as a tallow-chandler and soap-maker un­
der this act.
26. Coal-oil distillers shall pay for each license the sum of fifty dollars.
Any person who shall refine, produce, or distil crude petroleum or rock oil,
or crude coal oil, or crude oil made of asphaltum, shale, peat, or other bitu­
minous substances, shall be regarded a coal-distiller under this act.
27. Peddlers shall be classified and rated as follows, to w it: when trav­
elling with more than two horses, the first class, and shall pay twenty dol­
lars for each license; when travelling with two horses, the second class,
and shall pay fifteen dollars for each license ; when travelling with one
horse, the third class, and shall pay ten dollars for each license; when
travelling on foot, the fourth class, and shall pay five dollars for each
license. Any person, except persons peddling newspapers, Bibles, or reli­
gious tracts, who sells or offers to sell, at retail, goods, wares, or other
commodities, travelling from place to place, in the street, or through dif­
ferent parts of the country, shall be regarded a peddler under this a c t:
Provided, That any peddler who sells, or offers to sell, dry goods, foreign
and domestic, by one or more original packages or pieces, at one time, to
the same person or persons, as aforesaid, shall pay fifty dollars for each
license. And any person who peddles jewelry shall pay twenty-five dol­
lars for each license: Provided, That manufacturers and producers of




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agricultural tools and implements, garden seeds, stoves, and hollow ware,
brooms, wooden ware, and powder, delivering and selling at wholesale
any of said articles, by themselves or their authorized agents at places
other than the place of manufacture, shall not be required, for any sale
thus made, to take out any additional license therefor.
28. Apothecaries shall pay ten dollars for each license. Every person
who keeps a shop or building where medicines are compounded or pre­
pared according to prescriptions of physicians, and sold, shall be regard­
ed an apothecary under this act. But wholesale and retail dealers, who
have taken out a license therefor, shall not be required to take out a
license as apothecary, anything in this act to the contrary notwithstand­
ing.
29. Manufacturers shall pay ten dollars for each license. Any person
or persons, firms, companies, or corporations, who shall manufacture by
hand or machinery, and offer for sale any goods, wares or merchandise,
exceeding annually the sum of one thousand dollars, shall be regarded a
manufacturer under this act.
30. Photographers shall pay ten dollars for each license when the re­
ceipts do not exceed five hundred dollars ; when overlive hundred dollars
and under one thousand dollars, fifteen dollars; when over one thousand
dollars, twenty-five dollars. Any person or persons who make for sale
photographs, ambrotypes, daguerreotypes, or pictures on glass, metal, or
paper, by the action of light, shall be regarded a photographer under this
act.
31. Lawyers shall pay ten dollars for each license. Every person whose
business it is, for fee or reward, to prosecute or defend causes in any court
of record or other judicial tribunal of the United States or of any of the
States, or give advice in relation to causes or matters pending therein,
shall be deemed to be a lawyer within the meaning of this act.
32. Physicians, surgeons, and dentists shall pay ten dollars for each
license. Every person (except apothecaries) whose business it is, for fee
and reward, to prescribe remedies or perform surgical operations for the
cure of any bodily disease or ailing, shall be deemed a physician, surgeon,
or dentist, as the case may be, within the meaning of this act.
33. Claim agents and agents for procuring patents shall pay ten dollars
for each license. Every person whose business it is to prosecute claims
in any of the executive departments of the federal government, or procure
patents, shall be deemed a claim or patent agent, as the case may be, un­
der this act.
S e c . 65. A nd be it further enacted, That where the annual gross re­
ceipts or sales of any apothecaries, confectioners, eating-houses, tobacco­
nists, or retail dealers, shall not exceed the sum of one thousand dollars,
such apothecaries, confectioners, eating-houses, and retail dealers shall
not be required to take out or pay for license, anything in this act to the
contrary notwithstanding; the amount or estimated amount of such an­
nual sales to be ascertained or estimated in such manner as the Commis­
sioner of Internal Kevenue shall prescribe, and so of all other annual
sales or receipts, where the rate of the license is graduated by the amount
of sales or receipts.
Sec , 66. A nd be it further enacted, That nothing contained in the pre­
ceding sections of this act, laying duties on licenses, shall be construed
to require a license for the sale of goods, wares, and merchandise made




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or produced and sold by the manufacturer or producer at the manufacto­
ry or place where the same is made or produced; to vintners who sell, at
the place where the same is made, wine of their own growth ; nor to
apothecaries, as to wines or spirituous liquors which they use exclusively
in the preparation or making up of medicines for sick, lame, or diseased
persons; nor shall the provisions of paragraph number twenty-seven ex­
tend to physicians who keep on hand medicines solely for the purpose of
making up their own prescriptions for their own patients.
S ec . 67. A nd be it further enacted, That no license hereinbefore pro­
vided for, if granted, shall be construed to authorize the commencement
or continuation of any trade, business, occupation, or employment therein
mentioned, within any State or Territory of the United States in which
it is or shall be specially prohibited by the laws thereof, or in violation of
the laws of any State or Territory: Provided, Nothing in this act shall
be held or construed so as to prevent the several States, within the limits
thereof, from placing a duty, tax, or license, for State purposes, on any
business matter or thing on which a duty, tax, or license is required to
be paid by this act.
M A N U FA C T U R E S , A R T IC L E S , A ND PR O D U C TS.

Specific and A d Valorem Duty.
S e c . 68. A nd be it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, every individual, partnership,
firm, association or corporation, (and any word or words in this act indi­
cating or referring to person or persons shall be taken to mean and in­
clude partnerships, firms, associations, or corporations, when not other­
wise designated or manifestly incompatible with the intent thereof,) shall
comply with the following requirements, that is to say :
First, Before commencing, or, if already commenced, before continuing,
any such manufacture for which he, she, or they may be liable to be as­
sessed, under the provisions of this act, and which shall not be differently
provided for elsewhere, within thirty days after the date when this act
shall take effect, he, she, or they shall furnish to the assistant assessor a
statement, subscribed and sworn to, or affirmed, setting forth the place
where the manufacture is to he carried on, name of the manufactured ar­
ticle, the proposed market for the same, whether foreign or domestic, and
generally the kind and quality manufactured or proposed to be manufac­
tured.
Second, He shall within ten days after the first day of each and every
month, after the day on which this act takes effect, as hereinbefore men­
tioned, or on or before a day prescribed by the Commissioner of Internal
Revenue, make return of the product and sales or delivery of such man­
ufacture in form and detail as may be required, from time to time, by the
Commissioner of Internal Revenue.
Third, All such returns, statements, descriptions, memoranda, oaths,
and affirmations, shall be in form, scope, and detail as may be prescribed,
from time to time, by the Commissioner of Internal Revenue.
S e c . 69. A nd be it further enacted, That upon the amounts, quantities,
and values of produce, goods, wares, merchandise, and articles manufac­
tured and sold, or delivered, hereinafter enumerated, the manufacturer




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255

thereof, whether manufactured for himself or for others, shall pay to the
collector of internal revenue within his district, monthly, or on or before
a day to be prescribed by the Commissioner of Internal Revenue, the
duties on such manufactures: Provided, That when thread is manufac­
tured and sold or delivered exclusively for knitted fabrics, or for weaving
or spooling, as provided for in the seventy-fifth section of this act, the
duties shall be assessed on the articles finished and prepared for use or
consumption to the party so finishing or preparing the same, and any
party so finishing or preparing any cloth or other fabrics of cotton, wool,
or other materials, whether imported or otherwise, shall be considered
the manufacturer thereof for the purposes of this a c t; and for neglect to
pay such duties within ten days after demand, either personal or written,
left at his, her, or their house or place of business, or manufactory, the
amount of such duties may be levied upon the real and personal property
of any such manufacturer. And such duties, and whatever shall be the
expense of levy, shall be a lien from the day prescribed by the commis­
sioner for their payment aforesaid, in favor of the United States, upon
the said real or personal property of such manufacturer, and such lien
may be enforced by distraint, as provided in the general provisions of
this act: A nd provided, further, That in all cases of goods manufactured,
in whole or in part, upon commission, or where the material is furnished
by one party and manufactured by another, if the manufacturer shall be
required to pay under this act the tax hereby imposed, such person or
persons so paying the same shall be entitled to collect the amount thereof
of the owner or owners, and shall have a lien for the amount thus paid
upon the manufactured goods: A nd provided, further, That the taxes on
all articles manufactured and sold, in pursuance of contracts bona fide
made before the passage of this act, shall be paid by the purchasers there­
of under regulations to be established by the Commissioner of Internal
Revenue.
Sec . 70. A nd he it further enacted, That for neglect or refusal to pay
the duties provided by this act on manufactured articles, as aforesaid, the
goods, wares, and merchandise manufactured and unsold by such manu­
facturer shall be forfeited to the United States, and may be sold or dis­
posed of for the benefit of the same, in manner as shall be prescribed by
the Commissioner of Internal Revenue, under the direction of the Secre­
tary of the Treasury. In such case the collector or deputy collector may
take possesson of said articles, and may maintain such possesson in the
premises and buildings where they may have been manufactured, or de­
posited, or may be. He shall summon, giving notice of not less than two
nor more than ten days, the parties in possession of said goods, enjoining
them to appear before the assessor, or assistant assessor, at a day and hour
in such summons fixed, then and there to show cause, if any there be,
why, for such neglect or refusal, such articles should not be declared for­
feited to the United States. Such persons or parties interested shall be
deemed to be the manufacturers of the same, if the articles shall be at
the time of taking such possession upon the premises where manufac­
tured ; if they shall at such time have been removed from the place of
manufacture, the parties interested shall be deemed to be the person in
whose custody or possession the articles shall then be. Such summons
shall be served upon such parties in person, or by leaving a copy thereof
at the place of abode or business of the party to whom the same may be




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directed. In case no such party or place can be found, which fact shall
be determined by the collector’s return on the summons, such notice, in
the nature of a summons, shall be given by advertisement for the term
of three weeks in one newspaper in the county nearest to the place of
such sale. If at or before such hearing such duties shall not have been
paid, and the assessor or assistant assessor shall adjudge the summons and
notice, service and return of the same to be sufficent, the said articles
shall be declared forfeit, and shall be sold, disposed of, or turned over to
the use of any department of the government as may be directed by the
Secretary of the Treasury, who may require of any officer of the govern­
ment into whose possession the same may be turned over the proper
vouchers therefor: Provided, That the proceeds of the sale of said arti­
cles, if any there be after deducting the duties thereon, together with
the expenses of summons, advertising, and sale, or the excess of the
value of said articles, after deducting the duties and expenses accrued
thereon when turned over to the use of any department of the gov­
ernment, shall be refunded and paid to the manufacturer, or to the per­
son in whose custody or possession the articles were when seized. The
Commissioner of Internal Revenue, with the approval of the Secre­
tary of the Treasury, may review any such case of forfeiture and do
justice in the premises. If the forfeiture shall have been wrongly
declared, and sale made, the Secretary is hereby authorized, in case the
specific articles cannot be restored to the party aggrieved in as good order
and condition as when seized, to make up to such party in money his loss
and damage from the contingent fund of his department. Immediate re­
turn of seizures so forfeited shall be made to the Commissioner of Inter­
nal Revenue by the collector or deputy collector who shall make any such
seizure. Articles which the collector may adjudge perishable may be
sold or disposed of before declaration of forfeiture. Said sales shall be
made at public auction, and notice thereof shall be given in the same
manner as is provided in this section in case of forfeiture.
S e c . I I . A nd be it further enacted, That any violation of, or refusal to
comply with, the provisions of the sixty-eighth section of this act, shall
be good cause for seizure and forfeiture, substantially in manner as detail­
ed in the section next preceding this, of all manufactured articles liable
to be assessed under the provisions of this act, and not otherwise provided
for; and such violation or refusal to comply shall further make any party
so violating or refusing to comply liable to a fine of five hundred dollars,
to be recovered in manner and form as provided in this act.
S e c . 12. A nd be it further enacted, That in case of the manufacture
and sale or delivery of any goods, wares, merchandise, or articles as here­
inafter mentioned, without compliance on the part of the party manufac­
turing the same with all or any of the requirements and regulations pre­
scribed in this act in relation thereto, the assistant assessor may, upon
such information as he may have, assume and estimate the amount and
value of such manufactures, and upon such assumed amount assess the
duties, and said duties shall be collected in like manner as in case the
provisions of this act in relation thereto had been complied with, and to
such articles all the foregoing provisions for liens, fines, penalties, and for­
feitures, shall in like manner apply.
S e c . Id. A nd be it further enacted, That all goods, wares, and merchan­
dise, or articles manufactured or made by any person or persona not for




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257

sale, but for bis, her, or their own use or consumption, and all goods,
wares, and merchandise, or articles manufactured or made and sold, ex­
cept spirituous and malt liquors, and manufactured tobacco, where the
annual product shall not exceed the sum of six hundred dollars, shall be
and are exempt from d u ty : Provided, That this shall not apply to any
business or transaction where one party furnishes the materials, or any
part thereof, and employs another party to manufacture, make, or finish
the goods, wares, and merchandise or articles, paying or promising to pay
therefor, and receiving the goods, wares, and merchandise or articles.
Seo. 74. A nd he it further enacted, That the value and quantity of the
goods, wares, and merchandise required to be stated, as aforesaid, and sub­
ject to an ad valorem duty, shall be estimated by the actual sales made by
the manufacturer, or by his, her, or their agent, or person or persons act­
ing in his, her, or their behalf; and where such goods, wares, or mer­
chandise have been removed for consumption, or for delivery to others, or
placed on shipboard, or are no longer within the custody and control of
the manufacturer or manufacturers, or his or their agent, not being in his,
her, or their factory, store, or warehouse, the value shall be estimated by
the average of the market value of the like goods, wares, and merchan­
dise, during the time when the same would have become liable to and
charged with duty.
Sec . 75. A nd be it further enacted, That from and after the said first
day of August, eighteen hundred and sixty-two, upon the articles, goods,
wares, and merchandise, hereinafter mentioned, which shall thereafter be
produced and sold, or be manufactured or made and sold, or removed for
consumption, or for delivery to other than agents of the manufacturer or
producer within the United States or Territories thereof, there shall be
levied, collected, and paid the following duties, to be paid by the producer
or manufacturer thereof, that is to say :
On candles, of whatever material made, three per centum ad valorem;
On all mineral coals, except such as are known in the trade as pea coal
and dust coal, three and-a-half cents per to n : Provided, That for
all contracts of lease of coal lands made before the first day of April,
eighteen hundred and sixty-two, the lessee shall pay the tax.
On lard oil, mustard-seed oil, linseed oil, and on all animal or vegetable
oils not exempted nor provided for elsewhere, whether pure or adul­
terated, two cents per gallon: Provided, That red oil or oleic acid,
produced in the manufacture of candles, and used as a material in
the manufacture of soap, parffine, whale and fish oil, shall be exempt­
ed from this duty ;
On gas, illuminating, made of coal, wholly or in part, or any material,
when the product shall not be above five hundred thousand cubic
feet per month, five cents per one thousand cubic feet; when the
product shall be above five hundred thousand, and not exceeding five
millions of cubic feet per month, ten cents per one thousand cubic
feet; when the product shall be above five millions, fifteen cents per
one thousand cubic feet; and the general average of the monthly
product for the year preceding the return required by this act shall
regulate the rate of duty herein imposed ; and where any gas com­
pany shall not have been in operation for the year next preceding
the return as aforesaid, then the rate shall be regulated upon the es­
timated average of the monthly product: Provided, That the provol. xlv ii .— no .




in .

17

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[September,

duct required to be returned by this act shall be understood to be
the product charged in the bills actually rendered by any gas com­
pany during the month preceding the return, and all gas companies
are hereby authorized to add the duty or tax imposed by this act to
the price per thousand cubic feet on gas sold: Provided, farther,
That all gas furnished for lighting street lamps, and not measured,
and all gas made for and used by any hotel, inn, tavern, and private
dwelling-house, shall be subject to duty, and may be estimated; and
and if the returns in any case shall be understated or under estima­
ted, it shall be the duty of the assistant assessor of the district to
increase the same as he shall deem just and proper: And provided,
further, That coal tar produced in the manufacture of illuminating
gas, and the products of the redistillation of coal tar thus produced,
shall be exempt from duty: A nd provided, further, That gas compa­
nies so located as to compete with each other shall pay the rate im­
posed by this act upon the company having the largest production.
On coal illuminating oil, refined, produced by the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, and all other bitumi­
nous substances used for like purposes, ten cents per gallon: P ro­
vided, That such oil refined and produced by the distillation of coal
exclusively shall be subject to pay a duty of eight cents per gallon,
anything in this act to the contrary notwithstanding: A nd provided,
further, That distillers of coal oil shall be subject to all the provi­
sions of this act hereinbefore set forth and specified applicable to
distillers of spirituous liquors, with regard to licenses, bonds, returns,
and all other provisions designed for the purpose of ascertaining the
quantity distilled, and securing the payment of duties, so far as the
same may, in the judgment of the Commissioner of Internal Reve­
nue, and under regulations prescribed by him, be necessary for that
purpose.
On ground eoflee, and all preparations of which coffee forms a part, or
which is prepared for sale as a substitute for coffee, three mills per
pound ;
On ground pepper, ground mustard, ground pimento, ground cloves, ground
cassia, and ground ginger, and all imitations of the same, one cent
per pound;
On sugar, refined, whether loaf, lump, granulated, or pulverized, two mills
per pound;
On sugar, refined or made from molasses, sirup of molasses, melado or
concentrated melado, two mills per pound ;
On all brown, Muscovado, or clarified sugars produced directly from the
sugar cane, and not from sorghum or imphee, other than those pro­
duced by the refiner, one cent per pound ;
On sugar candy and all confectionery, made wholly or in part of sugar,
one cent per pound ;
On chocolate, and cocoa prepared, one cent per pound ;
On saleratus and bicarbonate of soda, five mills per pound ;
On starch, made of potatoes, one mill per pound; made of corn or wheat,
one and-a-half mills per pound; made of rice or any other material,
four mills per pound;
On tobacco, cavendish, plug, twist, fine cut, and manufactured of all de­
scriptions, (not including snutf, cigars, and smoking tobacco prepared




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259

with all the stems in, or made exclusively of stems,) valued at more
than thirty cents per pound, fifteen cents per pound ; valued at any
sum not exceeding thirty cents per pound, ten cents per pound;
On smoking tobacco prepared with all the stems in, five cents per pound ;
On smoking tobacco made exclusively of stems, two cents per pound ;
On snuff manufactured of tobacco, ground, dry, or damp, of all descrip­
tions, twenty cents per pound ;
On cigars, valued at not over five dollars per thousand, one dollar and
fifty cents per •thousand ;
On cigars, valued at over five and not over ten dollars per thousand, two
dollars per thousand;
On cigars, valued at over ten and not over twenty dollars per thousand,
two dollars and fifty cents per thousand;
On cigars, valued at over twenty dollars per thousand, three dollars and
fifty cents per thousand;
On gunpowder, and all explosive substances used for mining, blasting,
artillery, or sporting purposes, when valued at eighteen cents per
pound or less, five mills per pound; when valued at above eighteen
cents per pound, and not exceeding thirty cents per pound, one cent
per pound ; and when valued at above thirty cents per pound, six
cents per pound ;
On white lead, twenty-five cents per one hundred pounds ;
On oxide of zinc, twenty-five cents per one hundred pounds;
On sulphate of barytes, ten cents per one hundred pounds: Provided,
That white lead, oxide of zinc, and sulphate of barytes, or any one
of them, shall not be subject to any additional duty in consequence
of being mixed or ground with linseed oil, when the duties upon all
the materials so mixed or ground shall have been previously actually
p aid;
On all paints and painters’ colors, dry or ground in oil, or in paste with
water, not otherwise provided for, five per centum ad valorem;
On clock movements made to run one day, five cents each; made to run
more than one day, ten cents each ;
On pins, solid head or other, five per centum ad valorem ;
On umbrellas and parasols made of cotton, silk, or other material, five
per centum ad valorem ;
On screws, commonly called wood screws, one and a half cent per pound ;
On railroad iron and all other iron advanced beyond slabs, blooms, or
loops, and not advanced beyond bars or rods, and band, hoop, and
sheet iron, not thinner than number eighteen wire-gauge, and plate
iron not less than one-eighth of an inch in thickness, one dollar and
fifty cents per ton ; on railroad iron, re-rolled, seventy-five cents per
to n ; on band, hoop, and sheet iron, thinner than number eighteen
wire-gauge, plate iron less than one-eighth of an inch in thickness,
and cut nails and spikes, two dollars per ton : Provided, That bars,
rods, bands, hoops, sheets, plates, nails, and spikes, manufactured
from iron upon which the duty of one dollar and fifty cents has been
levied and paid, shall be subject only to a duty of fifty cents per ton
in addition thereto, anything in this act to the contrary notwithstand­
ing. On stoves and hollow ware, one dollar and fifty cents per ton
of two thousand pounds; cast iron used for bridges, buildings, or
other permanent structures, one dollar per ton : Provided, That bar




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[S ep tem b er,

iron used for like purposes shall be charged no additional duty be­
yond the specific duty imposed by this act. On steel in ingots, bars,
sheets, or wire not less than one-fourth of an inch in thickness,
valued at seven cents per pound or less, four dollars per ton ; valued
at above seven cents per pound, and not above eleven cents per pound,
eight dollars per ton ; valued above eleven cents per pound, ten dol­
lars per ton ;
On paper of all descriptions, including pasteboard and binders’ boards,
three per centum ad valorem ;
On soap, castile, palm-oil, erasive, and soap of all other descriptions, white
or colored, except soft soap and soap otherwise provided for, valued
not above three and-a-half cents per pound, one mill per pound ;
valued at above three and-a-half cents per pound, five mills per pound;
On soap, fancy, scented, honey, cream, transparent, and all descriptions
of toilet and shaving soap, two cents per pound ;
On salt, four cents per one hundred pounds ;
On pickles and preserved fruits, and on all preserved meats, fish, and shell­
fish in cans or air-tight packages, five per centum ad valorem;
On glue and gelatine of all descriptions, in the solid state, five mills per
pound;
On glue and cement, made wholly or in part of glue, to be sold in the
liquid state, twenty-five cents per gallon ;
On patent or enamelled leather, five mills per square foot;
On patent Japanned split, used for dasher leather, four mills per square foot;
On patent or enamelled skirting leather, one and-a-half cent per square foot;
On all sole and rough or harness leather, made fmm hides, imported east
of the Cape of Good Hope, and all damaged leather, five mills per
pound;
On all other sole or rough leather, hemlock tanned, and harness, leather,
seven mills per pound ;
On all sole or rough leather, tanned in whole or in part with oak, one
cent per pound ;
On all finished or curried upper leather, made from leather tanned in the
interest of the parties finishing or currying such leather not previ­
ously taxed in the rough, except calf skins, one cent per pound ;
On bend and butt leather, one cent per pound ;
On offal leather, five mills per pound ;
On oil-dressed leather, and deer skins dressed or smoked, two cents per
pound;
On tanned calf skins, six cents each ;
On morocco, goat, kid, or sheep skins, curried, manufactured, or finished,
four per centum ad valorem : Provided, That the price at which such
skins are usually sold shall determine their value;
On horse and hog skins tanned and dressed, four per centum ad valorem ;
On American patent calf skins, five per centum ad valorem ;
On conducting hose of all kinds for conducting water or other fluids, a
duty of three per centum ad valorem ;
On wine, made of grapes, five cents per gallon ;
On varnish, made wholly or in part of gum copal or other gums or sub­
stances, five per centum ad valorem ;
On furs of all descriptions, when made up or manufactured, three per
centum ad valorem;




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261

On cloth and all textile or knitted or felted fabrics of cotton, wool, or
other materials, before the same has been dyed, printed, bleached, or
prepared in any other manner, a duty of three per centum ad valo­
rem : Provided, That thread or yarn manufactured and sold or de­
livered exclusively for knitted fabrics, or for weaving, when the spin­
ning and weaving for the manufacture of cloth of any kind is car­
ried on separately, shall not be regarded as manufactures within the
meaning of this a c t; but all fabrics of cotton, wool, or other material,
whether woven, knit, or felted, shall be regarded as manufactures,
and be subject to the duty, as above, of three per centum ad valo­
rem ;
On all diamonds, emeralds, and all other jewelry, a tax of three per
centum ad valorem;
On and after the first day of October, eighteen hundred and sixty-two,
there shall be levied, collected, and paid, a tax of one-half of one
cent per pound on all cotton held or owned by any person or per­
sons, corporation, or association of persons ; and such tax shail be a
lien thereon in the possession of any person whomsoever. And
further, if any person or persons, corporations, or association of per­
sons, shall remove, carry, or transport the same from the place of its
production before said tax shall have been paid, such person or per­
sons, corporation, or association of persons, shall forfeit, and pay to
the United States double the amount of such tax, to be recovered in
any court having jurisdiction thereof: Provided, however, That the
Commissioner of Internal Revenue is hereby authorized to make such
rules and regulations as he may deem proper for the payment of
said tax at places different from that of the production of said cot­
ton : A nd provided, further, That all cotton owned and held by any
manufacturer of cotton fabrics on the first day [of] October, eighteen
hundred and sixty-two, and prior thereto, shall be exempt from the tar
hereby imposed;
On all manufactures of cotton, wool, silk, worsted, flax, hemp, jute, Indiarubber, gutta-percha, wood, willow, glass, pottery-ware, leather, paper,
iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, bone,
bristles, wholly or in part, or of other materials, notin this act other­
wise provided for, a duty of three per centum ad valorem : Provided,
That on all cloths dyed, printed, bleached, manufactured into other
fabrics, or otherwise prepared, on which a duty or tax shall have
been paid before the same were so dyed, printed, bleached, manu­
factured, or prepared, the said duty or tax of three per centum shall
be assessed only upon the increased value thereof: And provided,
further, That on all oil-dressed leather, and deer skins dressed or
smoked, manufactured into gloves, mittens, or other articles on which
a duty or tax shall have been paid before the same were so manu­
factured, the said duty or tax of three per centum shall be assessed
only upon the increased valuation thereof: A nd provided, further,
That in estimating the duties upon articles manufactured when re­
moved and sold at any other place than the place of manufacture,
there shall be deducted from the gross amount of sales the freight,
commission, and expenses of sale actually paid, and the duty shall
be assessed and paid upon the net amount after the deductions, as
aforesaid: A nd provided, further, That printed books, magazines,




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L a w s R e la tin g to the E x c is e T a x .

[September,

pamphlets, newspapers, reviews, and all other similar printed publi­
cations; boards, shingles, and all other lumber and tim ber; staves,
hoops, headings, and timber only partially wrought and unfinished
for chairs, tubs, pails, snathes, lasts, shovel and fork handles; um­
brella stretchers ; pig iron, and iron not advanced beyond slabs,
blooms, or loops ; maps and charts; charcoal; alcohol made or manu­
factured of spirits or materials upon which the duties imposed by
this act shall have been paid; plaster or gypsum; m alt; burning
fluid; printers’ ink; flax prepared for textile or felting purposes, until
actually woven or fitted into fabrics for consumption ; all flour and
meal made from grain ; bread and breadstuffs ; pearl barley and split
peas; butter; cheese; concentrated m ilk; bullion, in the manufac­
ture of silverware ; brick; lime ; Roman cem ent; draining tiles; mar­
ble ; slate; building stone ; copper, in ingots or pigs; and lead, in pigs
or bars, shall not be regarded as manufactures within the meaning
of this a c t: Provided, That whenever, by the provisions of this act,
a duty is imposed upon any article removed for consumption or sale,
it shall apply only to such articles as are manufactured on or after
the first day of August, eighteen hundred and sixty-two, and to such
as are manufactured and not removed from the place of manufacture
prior to that date.
A U CT IO N S A L E S .

S ec. 70. A nd he it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, there shall be levied, collected,
and paid on all sales of real estate, goods, wares, merchandise, articles,
or things at auction, including all sales of stocks, bonds, and other secu­
rities, a duty of one-tenth of one per centum on the gross amount of such
sales, and every auctioneer making such sales, as aforesaid, shall at the
end of each and every month, or within ten days thereafter, make a list
or return to the assistant assessor of the district of the gross amount of
such sales, made as aforesaid, with the amount of duty which has accrued,
or should accrue thereon, which list shall have annexed thereto a declara­
tion under oath or affirmation, in form and manner as may be prescribed
by the Commissioner of Internal Revenue, that the same is true and cor­
rect, and shall at the same time, as aforesaid, pay to the collector or
deputy collector the amount of duty or tax thereupon, as aforesaid, and
in default thereof shall be subject to and pay a penalty of five hundred
dollars. In all cases of delinquency in making said list or payment the
assessment and collection shall be made in the manner prescribed in the
general provisions of this a c t: Provided, That no duty shall be levied under
the provisions of this section upon any sales by judicial or executive
officers making auction sales by virtue of a judgment or decree of any
court, nor to public sales made by executors or administrators.
C A R R IA G E S , Y A C H T S , B IL L IA R D T A B L E S, A N D P L A T E .

S ec. 77. And be it further enacted, That from and after the first day
of May, eighteen hundred and sixty-two, there shall be levied, collected,
and paid, by any person or persons owning, possessing, or keeping any
carriage, yacht, and billiard table, the several duties or sums of money
set down in figures against the same respectively, or otherwise specified
and set forth in schedule marked A.




1862 .]

Laws Relating to the Excise Tax.

263

SCHEDULE A.
C A R R IA G E S , Y A C H T S , B IL L IA R D T A B L E S, A N D P L A T E .
D u ty .
D olls, ets.

Carriage, gig, chaise, phaeton, wagon, buggy wagon, carryall, rockaway, or other like carriage, the body of which rests upon
springs of any description, kept for use, and which shall not
be exclusively employed in husbandry or for the transporta­
tion of merchandise, and valued at seventy-five dollars or
over, including the harness used therewith, when drawn by
one horse, one dollar...................................................................
Carriages of like description drawn by two horses, and any coach,
hackney-coach, omnibus, or four wheel 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 exclusively employed in husbandry or for the transporta­
tion of merchandise, valued at seventy-five dollars, and not
exceeding two hundred dollars, including the harness used
therewith, drawn by two horses or more, two dollars.............
Carriages of like description, when valued above two hundred dol­
lars, and not exceeding six hundred dollars, five dollars.........
Carriages of like description, valued above six hundred dollars,
ten dollars......................................................................................
Pleasure or racing vessels, known as yachts, whether by sail or
steam, under the value of six hundred dollars, five dollars...
Yachts valued above six hundred dollars, and not exceeding one
thousand dollars, tendollars........................................................
And for each additional one thousand dollars in value of said
yachts, ten dollars.........................................................................
Billiard tables, kept for use, tendollars...............................................
Plate of gold, kept for use, per ounce troy, fifty cents...................
Plate of silver, kept for use, per ounce troy, three cents...............
Provided, That silver spoons or plate of silver, to an amount
not exceeding forty ounces, as aforesaid, belonging to any one
person, shall be exempt from duty.
SLAUGHTERED

1 00

2 00
5 00
10 00
5 00
10 00
10 00
10 00
50
3

CATTLE, H OG S, AND S H E E P .

S ec . 78. A nd he it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, there shall be levied, collected,
and paid by any person or persons, firms, companies, or agents, or em­
ployees thereof, the following duties or taxes, that is to say :
On all horned cattle exceeding eighteen months old, slaughtered for sale,
thirty cents per h ead ;
On all calves and cattle under eighteen months old, slaughtered for sale,
five cents per h ead ;
On all hogs, exceeding six months old, slaughtered for sale, when the num­
ber thus slaughtered exceeds twenty in any one year, ten cents per
h ead ;
On all sheep, slaughtered for sale, five cents per head: Provided, That
all cattle, hogs, and sheep, slaughtered by any person for his or her
own consumption, shall be exempt from duty.




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[September,

Sec . Y9. A nd he it further enacted, That on and after the date on which
this act shall take effect, any person or persons, firms, or companies, or
agents or employees thereof, whose business or occupation it is to slaughter
for sale any cattle, calves, sheep, or hogs, shall be required to make and
render a list at the end of each and every month to the assistant assessor
of the district where the business is transacted, stating the number of
cattle, calves, if any, the number of hogs, if any, and the number of sheep,
if any, slaughtered, as aforesaid, with the several rates of duty as fixed
therein in this act, together with the whole amount thereof, which list
shall have annexed thereto a declaration of said person or persons, agents,
or employees thereof, as aforesaid, under oath or affirmations, in such
manner and form as may be prescribed by the Commissioner of Internal
Revenue, that the same is true and correct, and shall, at the time of render­
ing said list, pay the full amount of duties which have accrued or should
accrue, as aforesaid, to the collector or deputy collector of the district,
as aforesaid ; and in case of default in making the return or payment of
the duties, as aforesaid, the assessment and collection shall be made as in
the general provisions of this act required, and in case of fraud or eva­
sion the party offending shall forfeit and pay a penalty of ten dollars per
head for any cattle, calves, hogs, or sheep so slaughtered upon which the
duty is fraudulently withheld, evaded, or attempted to be evaded : Pro­
vided, That the Commissioner of Internal Revenue shall prescribe such
further rules and regulations as he may deem necessary for ascertaining
the correct number of cattle, calves, hogs, and sheep, liable to be taxed
under the provisions of this act.
R A IL R O A D S , STEA M BOA TS, A N D F E R R Y BO A TS.

Sec . 80. A nd he it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, any person or persons, firms,
companies, or corporations, owning or possessing, or having the care or
management of any railroad or railroads upon which steam is used as a
propelling power, or of any steamboat or other vessel propelled by steampower, shall be subject to and pay a duty of three per centum on the
gross amount of all the receipts of such railroad or railroads, or steam
vessel for the transportation of passengers over and upon the same, and
any person or persons, firms, companies, or corporations, owning or possess­
ing, or having the care or management of any railroad or railroads using
any other power than steam thereon, or owning, possessing, or having
the care or management of any ferry boat, or vessel used as a ferry boat,
propelled by steam or hors9 power, shall be subject to and pay a duty of
one and-a-haif per centum upon the gross receipts of such railroad or
ferry boat, respectively, for the transportation of passengers over and upon
said railroads, steamboats, and ferry boats respectively; and any person
or persons, firms, companies, or corporations, owning, possessing, or hav­
ing the care or management of any bridge authorized by law to receive
toll for the transit of passengers, beasts, carriages, teams, and freight of
any description over such bridge, shall be subject to and pay a duty of
three per centum on the gross amount of all their receipts of every de­
scription. And the owner, possessor, or person or persons having the
care and management of any such railroad, steamboat, ferry boat, or other
vessel, or bridge, as aforesaid, shall, within five days after the end of each




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265

and every month, commencing as hereinbefore mentioned, make a list or
return to the assistant assessor of the district within which such owner,
possessor, company, or corporation may have his or its place of business,
or where any such railroad, steamboat, ferry boat, or bridge is located or
belongs, respectively, stating the gross amount of such receipts for the
month next preceding, which return shall be verified by the oath or affir­
mation of such owner, possessor, manager, agent, or other proper officer,
in the manner and form to be prescribed from time to time by the Com­
missioner of Internal Revenue, and shall also, monthly, at the time of
making such return, pay to the collector or deputy collector of the dis­
trict the full amount of duties which have accrued on such receipts for
the month aforesaid; and in case of neglect or refusal to make said lists
or return for the space of five days after such return should be made, as
aforesaid, the assessor or assistant assessor shall proceed to estimate the
amount received and the duties payable thereon, as hereinbefore provided
in other cases of delinquency to make return for purposes of assessment;
and for the purpose of making such assessment, or of ascertaining the
correctness of any such return, the books of any such person, company,
or corporation shall be subject to the inspection of the assessor or assist­
ant assessor on his demand or request therefor; and in case of neglect or
refusal to pay the duties, as aforesaid, when the same have been ascer­
tained as aforesaid for the space of five days after the same shall have
become payable, the owner, possessor, or person having the management,
as aforesaid, shall pay, in addition, five per centum on the amount of such
duties, the said owner, possessor, or person having the care or manage­
ment, as aforesaid, shall be liable to pay a penalty of one thousand dol­
lars for every such attempt, to be recovered as provided in this act for
the recovery of penalties ; and all provisions of (his act in relation to liens
and collections by distraint not incompatible herewith shall apply to this
section and the objects therein embraced: Provided, That all such per­
sons, companies, and corporations shall have the right to add the duty or
tax imposed hereby to their rates of fare whenever their liability thereto may
commence, any limitations which may exist by law or by agreement with
any person or company which may have paid or be liable to pay such
fare to the contrary notwithstanding.
R A IL R O A D

BO ND S.

Sec. 81. A nd he it further enacted, That on and after the first day of
July, eighteen hundred and sixty-two, any person or persons owning or
possessing, or having the care or management of any railroad company
or railroad corporation, being indebted for any sum or sums of money for
which bonds or other evidences of indebtedness have been issued, payable
in one or more years after date, upon which interest is, or shall be, stipu­
lated to be paid, or coupons representing the interest shall be or shall
have been issued to be paid, and all dividends in scrip or money or sums
of money thereafter declared due or payable to stockholders of any rail­
road company, as part of the earnings, profits, or gains of said companies,
shall he subject to and pay a duty of three per centum on the amount of
all such interest or coupons or dividends whenever the same shall be
paid; and said railroad companies or railroad corporations, or any per­
son or persons owning, possessing, or having the care or management of




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[S ep tem b er,

any railroad company or railroad corporation, are hereby authorized and
required to deduct and withhold from all payments made to any person,
persons, or party, after the first day of July, as aforesaid, on account of
any interest or coupons or dividends due and payable as aforesaid, the
said duty or sum of three per centum; and the duties deducted, as afore­
said, and certified by the president or other proper officer of said company
or corporation, shall be a receipt and discharge, according to the amount
thereof, of said railroad companies or railroad corporations, and the ow­
ners, possessors, and agents thereof, on dividends and on bonds or other
evidences of their indebtedness, upon which interest or coupons are pay­
able, holden by any person or party whatsoever, and a list or return shall
be made and rendered within thirty days after the time fixed when said
interest or coupons or dividends become due or payable, and as often as
every six months, to the Commissioner of Internal Revenue, which shall
contain a true and faithful account of the duties received and chargeable,
as aforesaid, during the time when such duties have accrued or should
accrue, and remaining unaccounted for; and there shall be annexed to
every such list or return a declaration under oath or affirmation in man­
ner and form as may be prescribed by the Commissioner of Internal
Revenue, of the president, treasurer, or some proper officer of said rail­
road company or railroad corporation, that the same contains a true and
faithful account of the duties so withheld and received during the time
when such duties have accrued or should accrue, and not accounted for,
and for any default in the making or rendering of such list or return,
with the declaration annexed, as aforesaid, the person or persons owning,
possessing, or having the care or management of such railroad company
or railroad corporation, making such default, shall forfeit, as a penalty,
the sum of five hundred dollars; and in case of any default in making
or rendering said list, or of any default in the payment of the duty, or
any part thereof, accruing or which should accrue, the assessment and
collection shall be made according to the general provisions of this act.
B A N K S, TRUST C O M P A N IE S , S A V IN G S

IN S T IT U T IO N S ,

AND

IN S U R A N C E

COM ­

P A N IE S .

S ec. 82., A nd he it further enacted, That on and after the first day of
July, eighteen hundred and sixty-two, there shall be levied, collected, and
paid by all banks, trust companies, and savings institutions, and by all
fire, marine, life, inland, stock, and mutual insurance companies, under
whatever style or name known or called, of the United States or Terri­
tories, specially incorporated or existing under general laws, or which
may be hereafter incorporated or exist, as aforesaid, on all dividends in
scrip or money thereafter declared due or paid to stockholders, to policy
holders, or to depositors, as part of the earnings, profits, or gains of said
banks, trust companies, savings institutions, or insurance companies, and
on all sums added to their surplus or contingent funds, a duty of three
per centum : Provided, That the duties upon the dividends of life in­
surance companies shall not be deemed due, or to be collected until such
dividends shall be payable by such companies. And said banks, trust
companies, savings institutions, and insurance companies are hereby au­
thorized and required to deduct and withhold from all payments made to
any person, persons, or party, on account of any dividends or sums of




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267

money that may be due and payable, as aforesaid, after the first day of
July, eighteen hundred and sixty-two, the said duty of three per centum.
And a list or return shall be made and rendered within thirty days after
the time fixed when such dividends or sums of money shall be declared
due and payable, and as often as every six months, to the Commissioner
of Internal Revenue, which shall contain a true and faithful account of
the amount of duties accrued or which should accrue from time to time,
as aforesaid, during the time when such duties remain unaccounted for,
and there shall be annexed to every such list or return a declaration, un­
der oath or affirmation, to be made in form and manner as shall be pre­
scribed by the Commissioner of Internal Revenue, of the president, or
some other proper officer of said bank, trust company, savings institu­
tion, or insurance company, respectively, that the same contains a true
and faithful account of the duties which have accrued or should accrue,
and not accounted for, and for any default in the delivery of such list or
return, with such declaration annexed, the bank, trust company, savings
institution, or insurance company making such default shall forfeit, as a
penalty, the sum of five hundred dollars.
S ec. 83. A nd be it further enacted, That any person or persons owning
or possessing, or having the care or management of any railroad com­
pany or railroad corporation, bank, trust company, savings institution, or
insurance company, as heretofore mentioned, required under this act to
make and render any list or return to the Commissioner of Internal
Revenue, shall, upon rendering the same, pay to the said Commissioner
of Internal Revenue the amount of the duties due on such list or return,
and in default thereof, shall forfeit, as a penalty, the sum of five hundred
dollars; and in case of neglect or refusal to make such list or return, as
aforesaid, or to pay the duties, as aforesaid, for the space of thirty days
after the time when said list should have been made and rendered, or
when said duties shall have become due and payable, the assessment and
collection shall be made according to the general provisions heretofore
prescribed in this act.
Sec. 84. And be it further enacted, That on the first day of October,
Anno Domini, eighteen hundred and sixty-two, and on the first day of
each quarter of a year thereafter, there shall be paid by each insurance
company, whether inland or marine, and by each individual or associa­
tion engaged in the business of insurance from loss or damage by fire, or
by the perils of the sea, the duty of one per centum upon the gross re­
ceipts for premiums and assessments by such individual, association, or
company during the quarter then preceding; and like duty shall be paid
by tlie agent of any foreign insurance company having an office or doing
business within the United States.
S ec. 85. A nd be it further enacted, That on the first day of October
next, and on the first day of each quarter thereafter, an account shall be
made and rendered to the Commissioner of Internal Revenue by all in­
surance companies, or their agents, or associations, or individuals making
insurance, except life insurance, including agents of all foreign insurance
companies, which shall contain a true and faithful account of the insurance
made, renewed, or continued, or indorsed upon any open policy by said
companies, or their agents, or associations, or individuals during the pre­
ceding quarter, setting forth the amount insured, and the gross amount
received, and the duties accruing thereon under this a c t; and there shall




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[September,

be annexed to and delivered with every such quarterly account an affidavit,
in the form prescribed by the Commissioner of Internal Revenue, made
by one of the officers of said company or association, or individual, or
by the agent in the case of a foreign company, that the statements in
said accounts are in all respects just and tru e ; and such quarterly ac­
counts shall be rendered to the Commissioner of Internal Revenue within
thirty days after the expiration of the quarter for which they shall be
made up, and upon rendering such account, with such affidavit, as afore­
said, thereto annexed, the amount of the duties due by such quarterly ac­
counts shall be paid to the Commissioner of Internal Revenue ; and for
every default in the delivery of such quarterly account, with such affidavit
annexed thereto, or in the payment of the amount of the duties due by
such quarterly account, the company, or agent, or association, or indi­
vidual making such default shall forfeit and pay, in addition to such duty,
the sum of five thousand dollars.
S A L A R IE S A ND

PAT

O F O F F IC E R S AND P E R S O N S IN
U N IT E D

T H E S E R V IC E

OF THE

STATES, A N D P A S S P O R T S .

S e c . 86. A nd he it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, there shall be levied, collected,
and paid on all salaries of officers, or payments to persons in the civil,
military, naval, or other employment or service of the United States, in­
cluding senators and representatives and delegates in Congress, when ex­
ceeding the rate of six hundred dollars per annum, a duty of three per
centum on the excess above the said six hundred dollars; and it shall be
the duty of all paymasters, and all disbursing officers, under the govern­
ment of the United States, or in the employ thereof, when making any
payments to officers and persons as aforesaid, or upon settling and adjust­
ing the accounts of such officers and persons, to deduct and withhold the
aforesaid duty of three per centum, and shall, at the same time, make a
certificate stating the name of the officer or person from whom such de­
duction was made, and the amount thereof, which shall be transmitted to
the office of the Commissioner of Internal Revenue, and entered as part
of the internal duties; and the pay-roll, receipts, or account of officers
or persons paying such duty, as aforesaid, shall be made to exhibit the
fact of such payment.
Seo. 87. A nd he it further enacted, That for every passport issued from
the office of the Secretary of State, after the thirtieth day of June, eigh­
teen hundred and sixty-two, there shall be paid the sum of three dollars ;
which amount maybe paid to any collector appointed under this act, and
his receipt therefor shall be forwarded with the application for such pass­
port to the office of the Secretary of State, or any agent appointed by
him. And the collectors shall account for all moneys received for pass­
ports in the manner hereinbefore provided, and a like amount shall be
paid for every passport issued by any minister or consul of the United
States, who shall account therefor to the treasury.
A D V E R T ISE M E N T S.

S e c . 88. A nd he it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, there shall be levied, collected,




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L a w s R e la t i n g to th e E x c is e T a x .

269

and paid by any person or persons, firm, or company, publishing any
newspaper, magazine, review, or other literary, scientific, or news publi­
cation, issued periodically, on the gross receipts for all advertisements, or
all matters for the insertion of which in said newspaper or other publi­
cation, as aforesaid, or in extras, supplements, sheets, or fly-leaves accom­
panying the same, pay is required or received, a duty of three per cent­
um ; and the person or persons, firm or company, owning, possessing, or
having the care or management of any and every such newspaper or other
publication, as aforesaid, shall make a list or return quarterly, commenc­
ing as heretofore mentioned, containing the gross amount of receipts as
aforesaid, and the amount of duties which have accrued thereon, and ren­
der the same to the assistant assessor of the respective districts where
such newspaper, magazine, review, or other literary or news publication
is or may be published, which list or return shall have annexed a declara­
tion, under oath or affirmation, to be made according to the manner and
form which may be from time to time prescribed by the Commissioner of
Internal Revenue, of the owner, possessor, or person having the care or
management of such newspaper, magazine, or review, or other publica­
tion, as aforesaid, that the same is true and correct, and shall also, quar­
terly, and at the time of making said list or return, pay to the collector
or deputy collector of the district, as aforesaid, the full amount of said
duties ; and in case of neglect or refusal to comply with any of the pro­
visions contained in this section, or to make and render said list or return,
as aforesaid, for the space of thirty days after the time when said list or
return ought to have been made, as aforesaid, the assisstant assessor of
the respective districts shall proceed to estimate the duties, as heretofore
provided in other cases of delinquency; and in case of neglect or refusal
to pay the duties, as aforesaid, for the space of thirty days after said du­
ties become due and payable, said owner, possessor, or person or persons
having the care or management of said eewspapers or publications, as
aforesaid, shall pay, in addition thereto, a penalty of five per centum on
the amount due ; and in case of fraud or evasion, whereby the revenue
is attempted to be defrauded, or the duty withheld, said owners, posses­
sors, or person or persons having the care or management of said news­
papers or other publications, as aforesaid, shall forfeit and pay a penalty
of five hundred dollars for each offence, or for any sum fraudulently un­
accounted fo r; and all provisions in this act in relation to liens, assess­
ments, and collection, not incompatible herewith, shall apply to this sec­
tion and the objects herein embraced: Provided, That in all cases where
the rate or price of advertising is fixed by any law of the United States,
State, or Territory, it shall be lawful for the company, person or persons,
publishing said advertisements, to add the duty or tax imposed by this act
to the price of said advertisements, any law as aforesaid, to the contrary
notwithstanding: Provided, further, That the receipts for advertisements
to the amount of one thousand dollars, by any person or persons, firm,
or company, publishing any newspaper, magazine, review, or other lite­
rary, scientific, news publication, issued periodically, shall be exempt from
duty: A nd provided, further, That all newspapers whose circulation does
not exceed two thousand copies shall be exempted from all taxes for ad­
vertisements.
IN C O M E D U TY .

S ec. 89. A nd be it further enacted, That for the purpose of modifying




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[September,

and re-enacting, as hereinafter provided, so much of an act, entitled “ An
act to provide increased revenue from imports to pay interest on the pub­
lic debt, and for other purposes,” approved fifth of August, eighteen hun­
dred and sixty-one, as relates to income tax ; that is to say, sections fortynine, fifty, (except so much thereof as relates to the selection and appoint­
ment of depositaries,) and fifty-one, be, and the same are hereby repealed.
S ec . 90. A nd be it further enacted, That there shall be levied, collected,
and paid annually, upon the annual gains, profits, or income of every
person residing in the United States, whether derived from any kind of
property, rents, interest, dividends, salaries, or from any profession, trade,
employment, or vocation carried on in the United States or elsewhere, or
from any other source whatever, except as hereinafter mentioned, if such
annual gains, profits, or income exceed the sum of six hundred dollars,
and do not exceed the sum of ten thousand dollars, a duty of three per
centum on the amount of such annual gains, profits, or income over and
above the said sum of six hundred dollars; if said income exceeds the
sum of ten thousand dollars, a duty of five per centum upon the amount
thereof exceeding six hundred dollars ; and upon the annual gains, profits,
or income, rents, and dividends accruing upon any property, securities,
and stocks owned in the United States by any citizen of the United
States residing abroad, except as hereinafter mentioned, and not in the
employment of the government of the United States, there shall be levied,
collected, and paid a duty of five per centum.
S e c . 91. And be it further enacted, That in estimating said annual
gains, profits, or income, whether subject to a duty as provided in this
act, of three per centum, or of five per centum, all other national, State,
and local taxes, lawfully assessed upon the property or other sources of
income of any person as aforesaid, from which said annual gains, profits,
or income of such person is or should be derived, shall be first deducted
from the gains, profits, or income of the person or persons who ac­
tually pay the same, whether owner or tenant, and all gains, profits, or
income derived from salaries of officers, or payments to persons in the
civil, military, naval, or other service of the United States, including sen­
ators, representatives, and delegates in Congress, above six hundred dollars,
or derived from interest or dividends on stock, capital, or deposits in any
bank, trust company or savings institution, insurance, gas, bridge, express,
telegraph, steamboat, ferry boat, or railroad company, or corporation, or
on any bonds, or other evidences of indebtedness of any railroad com­
pany or other corporation, which shall have been assessed and paid by
said banks, trust companies, savings institutions, insurance, gas, bridge,
telegraph, steamboat, ferry boat, express, or railroad companies, as afore­
said, or derived from advertisements, or on any articles manufactured,
upon which specific, stamp or ad valorem duties shall have been directly
assessed or paid, shall also be deducted ; and the duty herein provided for
shall be assessed and collected upon the income for the year ending the
thirty-first day of December next preceding the time lor levying and col­
lecting said duty, that is to say, on the first day of May, eighteen hun­
dred and sixty-three, and in each year thereafter: Provided, That upon
such portion of said gains, profits, or income, whether subject to a duty
as provided in this act of three per centum or five per centum, which
shall be derived from interest upon notes, bonds, or other securi­
ties of the United States, there shall be levied, collected, and paid a duty




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271

not exceeding one and one lialf of one per centum, anything in this act
to the contrary notwithstanding.
Sec . 92. A nd he it further enacted, That the duties on incomes herein
imposed shall be due and payable on or before the thirtieth day of June,
in the year eighteen hundred and sixty-three, and in each year thereafter
until and including the year eighteen hundred and sixty-six, and no longer;
and to any sum or sums annually due and unpaid for thirty days after the
thirtieth of June, as aforesaid, and for ten days after demand thereof by
the collector, there shall be levied in addition thereto, the sum of five
per centum on the amount of duties unpaid, as a penalty, except from
estates of deceased and insolvent persons; and if any person or persons,
or party, liable to pay such duty, shall neglect or refuse to pay the same,
the amount due shall be a lien in favor of the United States from the
time it was so due until paid, with the interest, penalties, and costs that
may accrue in addition thereto, upon all the property, and rights to prop­
erty, stocks, securities, and debts of every description from which the in­
come upon which said duty is assessed or levied shall have accrued or may
or should accrue; and in default of the payment of said duty tor the space
of thirty days, after the same shall have become due, and be demanded
as aforesaid, said lien may be enforced by distraint upon such property,
rights to property, stock, securities, and evidences of debt, by whomso­
ever holden ; and for this purpose the Commissioner of Internal Revenue,
upon the certificate of the collector or deputy collector that said duty is
due and unpaid for the space of ten days after notice duly given of the
levy of such duty, shall issue a warrant, in form and manner, to be pre­
scribed by said Commissioner of Internal Revenue, under the directions
of the Secretary of the Treasury, and by virtue of such warrant there
may be levied on such property, rights to property, stocks, securities, and
evidences of debt, a further sum, to be fixed and stated in such warrant,
over and above the said annual duty, interest, and penalty for non-pay­
ment, sufficient for the fees and expenses of such levy. And in all cases
of sale, as aforesaid, the certificate of such sale by the collector or deputy
collector of the sale, shall give title to the purchaser, of all right, title,
and interest of such delinquent in and to such property, whether the prop­
erty be real or personal; and where the subject of sale shall be stocks,
the certificate of said sale shall be lawful authority and notice to the
proper corporation, company, or association, to record the same on the
books or records, in the same manner as if transferred or assigned by the
person or party holding the same, to issue new certificates of stock there­
for in lieu of any signal or prior certificates, which shall be void whether
cancelled or n o t; and said certificates of sale of the collector or deputy
collector, where the subject of sale shall be securities or other evidences
of debt, shall be good and valid receipts to the person or party holding,
or claiming to hold, possession of such securities or other evidences of
debt.
Sec. 93. A nd he it further enacted, That it shall be the duty of all per­
sons of lawful age, and all guardians and trustees, whether such trustees
are so by virtue of their office as executors, administrators, or other fidu­
ciary capacity, to make return in the list or schedule, as provided in this
act, to the proper officer of internal revenue, of the amount of his or her
income, or the income of such minors or persons as may be held in trust
as aforesaid, according to the requirements hereinbefore stated, and in




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[September,

case of neglect or refusal to make such return, the assessor or assistant
assessor shall assess the amount of his or her income, and proceed there­
after to collect the duty thereon in the same manner as is provided for in
other cases of neglect and refusal to furnish lists or schedules in the gen­
eral provisions of this act, where not otherwise incompatible, and the as­
sistant assessor may increase the amount of the list or return, or of any
party making such return, if he shall be satisfied that the same is under­
stated : Provided, That any party, in his or her behalf, or as guardian or
trustee, as aforesaid, shall be permitted to declare, under oath or affirma­
tion, the form and manner of which shall be prescribed by the Commis­
sioner of Internal Revenue, that he or she was not possessed of an income
of six hundred dollars, liable to be assessed according to the provisions of
this act, or that he or she has been assessed elsewhere and the same year
for an income duty, under authority of the United States, and shall there­
upon be exempt from an income duty; or, if the list or return of any
party shall have been increased by the assistant assessor, in manner as
aforesaid, he or she may be permitted to declare, as aforesaid, the amount
of his or her annual income, or the amount held in trust, as aforesaid,
liable to be assessed, as aforesaid, and the same so declared shall be re­
ceived as the sum upon which duties are to be assessed and collected.
STA M P B U T IE S .

S e c . 94. A nd he it further enacted, That on after the first day of Octo­
ber, eighteen hundred and sixty-two, there shall be levied, collected, and
paid, for and in respect of the several instruments, matters, and things
mentioned, and described in the schedule (marked B) hereunto annexed,
or for or in respect of the vellum, parchment, or paper upon which such
instruments, matters, or things, or any of them, shall be written or print­
ed, by any person or persons, or party who shall make, sign, or issue the
same, or for whose use or benefit the same shall be made, signed, or issued,
the several duties or sums of money set down in figures against the same,
respectively, or otherwise specified or set forth in the said schedule.
S ec . 95. A nd he it further enacted, That if any person or persons shall
make, sign, or issue, or cause to be made, signed, or issued, any instru­
ment, document, or paper of any kind or description whatsoever, without
the same being duly stamped for denoting the duty hereby imposed there­
on, or without having thereupon an adhesive stamp to denote said duty,
such person or persons shall incur a penalty of fifty dollars, and such in­
strument, document, or paper, as aforesaid, shall be deemed invalid and
of no effect.
S e c . 96. A nd he it further enacted, That no stamp appropriated to de­
note the duty charged on any particular instrument, and bearing the
name of such instrument on the face thereof, shall be used for denoting
any other duty of the same amount, or if so used the same shall be of
no avail.
S e c . 97. A nd he it further enacted, That no vellum, parchment, or paper,
bearing a stamp appropriated bynam e to any particular instrument, shall
be used for any other purpose, or if so used the same shall be of no avail.
S ec . 98. A nd he it further enacted, That if any person shall forge or
counterfeit, or cause or procure to be forged or counterfeited, any stamp
or die, or any part of any stamp or die, which shall have been provided,




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273

made, or used in pursuance of this act, or shall forge, counterfeit, or re­
semble, or cause or procure to be forged, counterfeited, or resembled, the
impression, or any part of the impression of any such stamp or die, as
aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark,
or cause or procure to be stamped or marked, any vellum, parchment, or
paper, with any such forged or counterfeited stamp or die, or part of any
stamp or die, as aforesaid, with intent to defraud the United States of
any of the duties hereby imposed, or any part thereof, or if any person
shall utter, or sell, or expose to sale, any vellum, parchment, or paper,
article, or thing, having thereupon the impression of any such counter­
feited stamp or die, or any part of any stamp or die, or any such forged,
counterfeited, or resembled impression, or part of impression, as aforesaid,
knowing the same respectively to be forged, counterfeited, or resembled ;
or if any person shall knowingly use any stamp or die which shall have
been so provided, made, or used, as aforesaid, with intent to defraud the
United States; or if any person shall fraudulently cut, tear, or get off, or
cause, or procure to be cut, torn, or got off, the impression of any stamp
or die which shall have been provided, made, or used in pursuance of this
act, from any vellum, parchment or paper, or any instrument or writing
charged or chargeable with any of the duties hereby imposed, then, and
in every such case, every person so offending, and every person knowing­
ly and wilfully aiding, abetting, or assisting in committing any such of­
fence, as aforesaid, shall be deemed guilty of felony, and shall, on convic­
tion thereof, forfeit the said counterfeit stamps and the articles upon which
they are placed, and be punished by fine not exceeding one thousand dol­
lars, and by imprisonment and confinement to hard labor not exceeding
five years.
S ec. 99. A nd he it further enacted, That in any and all cases where an
adhesive stamp shall be used for denoting any duty imposed by this act,
except as hereinafter provided, the person using or affixing the same shall
write thereupon the initials of his name, and the date upon which the
same shall be attached or used, so that the same may not again by used.
And if any person shall fraudulently make use of an adhesive stamp to
denote any duty imposed by this act without so effectually cancelling and
obliterating such stamp, except as before mentioned, he, she, or they shall
forfeit the sum of fifty dollars: Provided, nevertheless, That any proprie­
tor or proprietors of proprietary articles, or articles subject to stamp duty
under schedule 0 of this act, shall have the privilege of furnishing, with­
out expense to the United States, in suitable form, to be approved by the
Commissioner of Internal Revenue, his or their own dies or designs for
stamps to be used thereon, to be retained in the possession of the Com­
missioner of Internal Revenue, for his or their separate use, which shall
not be duplicated to any other person. That in all cases where such
stamp is used, instead of his or their writing his or their initials and the
date thereon, the said stamp shall be so affixed on the box, bottle, or
package, that in opening the same, or using the contents thereof, the said
stamp shall be effectually destroyed ; and in default thereof shall be liable
to the same penalty imposed for neglect to affix said stamp as hereinbe­
fore prescribed in this act. Any person who shall fraudulently obtain or
use any of the aforesaid stamps or designs therefor, and any person forg­
ing, or counterfeiting, or causing or procuring the forging or counterfeit­
ing any representation, likeness, similitude or colorable imitation of the
V O L . x l v x i .— N O . I I I .
18




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[September,

said last-mentioned stamp, or any engraver or printer who shall sell or
give away said stamps, or selling the same, or, being a merchant, broker,
peddler, or person dealing in whole or in part, in similar goods, wares,
merchandise, manufactures, preparations, or articles, or those designed for
similar objects or purposes, shall have knowingly or fraudulently in his,
her, or their possession any such forged, counterfeited likeness, similitude,
or colorable imitation of the said last-mentioned stamp, shall be deemed
guilty of a misdemeanor, and, upon conviction thereof, shall be subject
to all the penalties, fines, and forfeitures prescribed in section ninety-three
of this act.
S ec. 100. And be it further enacted, That if any person or persons
shall make, sign, or issue, or cause to be made, signed, or issued, or shall
accept or pay, or cause to be accepted or paid, with design to evade the
payment of any stamp duty, any bill of exchange, draft, or order, or
promissory note for the payment of money, liable to any of the duties
imposed by this act, without the same being duly stamped, or having
thereupon an adhesive stamp for denoting the duty hereby charged thereon,
he, she, or they shall, for every such bill, draft, order, or note, forfeit the
sum of two hundred dollars.
S ec. 101. And be it further enacted, That the acceptor or acceptors of
any bill of exchange or order for the payment of any sum of money
drawn, or purporting to be drawn, in any foreign country, but payable in
the United States, shall, before paying or accepting the same, place there­
upon a stamp, indicating the duty upon the same, as the law requires for
inland bills of exchange, or promissory notes; and no bill of exchange
shall be paid or negotiated without such stamp ; and if any person shall
pay or negotiate, or offer in payment, or receive or take in payment, any
such draft or order, the person or persons so offending shall forfeit the
sum of one hundred dollars.
S ec. 102. A nd be it Jurther enacted, That the Commissioner of Internal
Revenue be, and is hereby, authorized to sell to and supply collectors,
deputy collectors, postmasters, stationers, or any other persons, at his dis­
cretion, with adhesive stamps or stamped paper, vellum, or parchment,
as herein provided for, upon the payment, at the time of delivery, of the
amount of duties said stamps, stamped paper, vellum, or parchment, so
sold or supplied, represent, and may thereupon allow and deduct from
the aggregate amount of such stamps, as aforesaid, the sum of not ex­
ceeding five per centum as commission to the collectors, postmasters,
stationers, or other purchasers; but the cost of any paper, vellum, or
parchment shall be added to the amount, after deducting the allowance
of per centum, as aforesaid: Provided, That no commission shall be al­
lowed on any sum or sums so sold or supplied of less amount than fifty
dollars: A nd •provided, further, That any proprietor or proprietors of
articles named in schedule C, who shall furnish his or their own die or
design for stamps, to be used especially for his or their own proprietary
articles, shall be allowed the following discount, namely : On amounts
purchased at one time of not less than fifty nor more than five hundred
dollars, five per centum ; on amounts over five hundred dollars, ten per
centum. The Commissioner of Internal Revenue may from time to time
make regulations for the allowance of such of the stamps issued under
the provisions of this act as may have been spoiled or rendered useless
or unfit for the purpose intended, or for which the owner may have no




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275

use, or -which through mistake may have been improperly or unneces­
sarily used, or where the rates or duties represented thereby have been
paid in error, or remitted; and such allowance shall be made either by
giving other stamps in lieu of the stamps so allowed for, or by repaying
the amount or value, after deducting therefrom, in case of repayment, the
sum of five per centum to the owner thereof.
S ec. 103. A nd be it further enacted, That it shall he lawful for any per­
son to present to the Commissioner of Internal Revenue any instrument,
and require his opinion whether or not the same is chargeable with any
duty; and if the said Commissioner shall be of opinion that such instru­
ment is not chargeable with any stamp duty, it shall be lawful for him,
and he is hereby required, to impress thereon a particular stamp, to be
provided for that purpose, with such word or words or device thereon as
he shall judge proper, which shall signify and denote that such instru­
ment is not chargeable with any stamp duty ; and every such instrument
upon which the said stamp shall be impressed shall be deemed to be not
so chargeable, and shall be received in evidence in all courts of lavv or
equity, notwithstanding any objections made to the same, as being charge­
able with stamp duty, and not stamped to denote the same.
Sec. 104. A nd be it further enacted, That on and after the date on
which this act shall take effect, no telegraph company or its agent or em­
ployee shall receive from any person, or transmit to any person any des­
patch or message without an adhesive stamp denoting the duty imposed
by this act being affixed to a copy thereof, or having the same stamped
thereupon, and in default thereof shall incur a penalty of ten dollars:
Provided, That only one stamp shall be required, whether sent through
one or more companies.
Sec. 105. A nd be it further enacted, That on and after the date on
which this act shall take effect, no express company or its agent or em­
ployee shall receive for transportation from any person any bale, bundle,
box, article, or package of any description, without either delivering to
the consignor thereof a printed receipt, having stamped or affixed thereon
a stamp denoting the duty imposed by this act, or without affixing
thereto an adhesive stamp or stamps denoting such duty, and in default
thereof shall incur a penalty of ten dollars : Provided, That but one
stamped receipt or stamp shall be required for each shipment from one
party to another party at the same time, whether such shipment consists
of one or more packages: A nd provided, also, That no stamped receipts
or stamp shall be required for any bale, bundle, box, article, or package
transported for the government, nor for such bales, bundles, boxes, or
packages as are transported by such companies without charge thereon.
Sec. 106. And be it further enacted, That all the provisions of this act
relating to dies, stamps, adhesive stamps, and stamp duties shall extend
to and include (except where manifestly inapplicable) all the articles or
objects enumerated in schedule marked C, subject to stamp duties, and
apply to the provisions in relation thereto.
Sec. 107. A nd be it further enacted, That on and after the first day of
August, eighteen hundred and sixty-two, no person or persons, firms,
companies, or corporations, shall make, prepare, and sell, or remove for
consumption or sale, drugs, medicines, preparations, compositions, articles,
or things, including perfumery, cosmetics, any playing cards, upon which
a duty is imposed by this act, as enumerated and mentioned in schedule




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[September,

C, without affixing thereto an adhesive stamp or label denoting the duty
before mentioned, and in default thereof shall incur a penalty of ten dol­
lars : Provided, That nothing in this act contained shall apply to any un­
compounded medicinal drug or chemical, nor to any medicine com­
pounded according to the United States or other national pharmacopoeia,
nor of which the full and proper formula is published in either of the
dispensatories, formularies, or text-books in common use among physicians
and apothecaries, including homoeopathic and eclectic, or in any phar­
maceutical journal now used by any incorporated college of pharmacy,
and not sold or offered for sale, or advertised under any other name,
form, or guise than that under which they may be severally denominated
and laid down in said pharmacopoeias, dispensatories, text-books, or jour­
nals, as aforesaid, nor to medicines sold to or for the use of any person,
which may be mixed and compounded specially for said persons, accord­
ing to the written recipe or prescription of any physician or surgeon.
S ec. 108. A nd be it further enacted, That every manufacturer or maker
of any of the articles for sale mentioned in schedule C, after the same
shall have been so made, and the particulars hereinbefore required as to
stamps have been complied with, who shall take off, remove, or detach,
or cause or permit, or suffer to be taken off, or removed or detached, any
stamp, or who shall use any stamp, or any wrapper or cover to which any
stamp is affixed, to cover any other article or commodity than that
originally contained in such wrapper or cover, with such stamp when
first used, with the intent to evade the stamp duties, shall for every such
article, respectively, in respect of which any such offence shall be com­
mitted, be subject to a penalty of fifty dollars, to be recovered together
witli the costs thereupon accruing, and every such article or commodity,
as aforesaid, shall also be forfeited.
Sec. 109. A nd be it further enacted, That every maker or manufacturer
of any of the articles or commodities mentioned in schedule C, as afore­
said, who shall sell, send out, remove, or deliver any article or commo­
dity, manufactured as aforesaid, before the duty thereon shall have been
fully paid, by affixing thereon the proper stamp, as in this act provided,
or who shall hide or conceal, or cause to be hidden or concealed, or who
shall remove or convey away, or deposit, or cause to be removed or con­
veyed away from or deposited in any place, any such article or commodity,
to evade the duty chargeable thereon, or any part thereof, shall be sub­
ject to a penalty of one hundred dollars, together with the forfeiture of
any such article or commodity : Provided, That medicines, preparations,
compositions, perfumery, and cosmetics, upon which stamp duties are re­
quired by this act, may, when intended for exportation, be manufactured
and sold, or removed without having stamps affixed thereto, and without
being charged with duty, as aforesaid ; and every manufacturer or maker
of any article, as aforesaid, intended for exportation, shall give such bonds
and be subject to such rules and regulations to protect the revenue against
fraud as may be from time to time prescribed by the Secretary of the
Treasury.
S e c . 110. A nd be it further enacted, That every manufacturer or
maker of any of the articles or commodities, as aforesaid, or his chief
workman, agent, or superintendent, shall at the end of each and every
month make and sign a declaration in writing that no such article or com­
modity, as aforesaid, has, during such preceding month, or time when the




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last declaration was made, been removed, carried, or sent, or caused, or
suffered, or known to have been removed, carried, or sent from the pre­
mises of such manufacturer or maker, other than such as have been duly
taken account of and charged with the stamp duty, on pain of such
manufacturer or maker forfeiting for every refusal or negleot to make such
declaration one hundred dollars; and if any such manufacturer or maker,
or his chief workman, agent, or superintendent, shall make any false or
untrue declaration, such manufacturer or maker, or chief workman, agent,
or superintendent, making the same, shall forfeit five hundred dollars.
SCHEDULE
STA M P

B.

D U T IE S .
D u ty .
D olls, eta.

A g r eem en t o r co n t r a c t , o th e r th a n th o se specified in th is sc h e d ­
u le ; a n y a p p ra ise m e n t o f v a lu e o r d a m a g e , o r for a n y o th e r
p u r p o s e ; fo r e v ery s h e e t o r p iec e o f p a p e r u p o n w h ic h e ith e r
o f t h e s a m e s h a ll b e w r i t te n , fiv e c e n t s ...............................................
B a n k c h e c k , d r a f t, o r o r d e r f o r t h e p a y m e n t o f a n y s u m o f m o n e y
e x c e e d in g t w e n ty d o lla r s , d r a w n u p o n a n y b a n k , t r u s t c o m ­
p a n y , o r a n y p e r s o n o r p e r s o n s , c o m p a n ie s , o r c o r p o r a t io n s
a t s i g h t o r o n d e m a n d , tw o c e n t s . ..........................................................
B ill o f e x c h a n g e , ( i n la n d ) d r a f t , o r o r d e r fo r t h e p a y m e n t o f a n y
s u m o f m o n e y e x c e e d in g t w e n ty a n d n o t e x c e e d in g o n e h u n ­
d r e d d o lla r s , o th e r w is e t h a n a t s i g h t o r o n d e m a n d , o r a n y
p r o m is s o r y n o t e e x c e p t b a n k n o te s is s u e d f o r c ir c u la t io n , fo r
a s u m e x c e e d in g t w e n ty a n d n o t e x c e e d in g o n e h u n d r e d d o l ­

5

2

lars, five cents...............................................................................
5
Exceeding one hundred dollars and not exceeding two hundred
dollars, ten cents...........................................................................
10
Exceeding two hundred dollars and not exceeding three hundred
and fifty dollars, fifteen cents......................................................
15
Exceeding three hundred and fifty dollars and not exceeding five
hundred dollars, twenty cents....................................................
20
Exceeding five hundred dollars and not exceeding seven hundred
and fifty dollars, thirty cents......................................................
30
Exceeding seven hundred and fifty dollars and not exceeding one
thousand dollars, forty cents.......................................................
40
Exceeding one thousand dollars and not exceeding fifteen hun­
60
dred dollars, sixty cents...............................................................
Exceeding fifteen hundred dollars and not exceeding twenty-five
hundred dollars, one dollar......................................................... 1 00
Exceeding twenty-five hundred dollars and not exceeding five thou­
sand dollars, one dollar and fifty cents.....................................
1 50
And for every twenty-five hundred dollars, or part of twenty-five
hundred dollars in excess of five thousand dollars, one dol­
la r................................................................................................... 1 00
Bill of exchange (foreign) or letter of credit, drawn in but pay­
able out of the United States, if drawn singly, or otherwise
than in a set of three or more, according to the custom of
merchants and bankers, shall pay the same rates of duty as
inland bills of exchange or promissory notes.




278

L a w s R e la t i n g to the E x c is e T a x .

[September,
D u ty .
D o lls, cts.

If drawn in sets of three or m ore: For every bill of each set,
where the sum made payable shall not exceed one hundred
and fifty dollars, or the equivalent thereof, in any foreign cur­
rency in which such bills may be expressed, according to the
standard of value fixed by the United States, three c e n ts.. .
3
Above one hundred and fifty dollars and not above two hundred
5
and fifty dollars, five cents.........................................................
Above two hundred and fifty dollars and not above five hundred
dollars, ten cents...........................................................................
10
Above five hundred dollars and not above a thousand dollars, fif­
teen cents......................................................................................
15
Above one thousand dollars and not above one thousand five hun­
dred dollars, twenty cents.........................................................
20
Above one thousand five hundred dollars and not above two thou­
sand two hundred and fifty dollars, thirty cents.....................
30
Above two thousand two hundred and fifty dollars and not above
three thousand five hundred dollars, fifty cents......................
50
Above three thousand five hundred dollars and not above five thou­
sand dollars, seventy cents..........................................................
70
Above five thousand dollars and not above seven thousand five
hundred dollars, one dollar........................................................
1 00
And for every two thousand five hundred dollars, or part thereof,
in excess of seven thousand five hundred dollars, thirty cents
30
B il l o f L a d in g or receipt, (other than charter-party,) for any
goods, merchandise, or effects, to be exported from a port or
place in the United States to any foreign port or place, ten
c e n ts...............................................................................................
10
E x p r e s s .—For every receipt or stamp issued, or issued by any ex­
press company, or carrier, or person whose occupation it is
to act as such, for all boxes, bales, packages, articles, or bundles,
for the transportation of which such company, carrier, or per­
son, shall receive a compensation of not over twenty-five
cents, one cent..............................................................................
1
When such compensation exceeds the sum of twenty-five cents,
and not over one dollar, twocents..............................................
2
W hen one or more packages are sent to the same address at the
same time, and the compensation therefor exceeds one dol­
lar, five cents.................................................................................
5
B o n d .— For indemnifying any person who shall -have become
bound or engaged as surety for the payment of any sum of
money, or for the due execution or performance of the duties
of any office, and to account for money received by virtue
thereof, fifty cents.........................................................................
50
B ond o f a n y d e sc rip tio n o th e r th a n su c h as m ay be re q u ire d in
le g a l p ro c e e d in g s , a n d such as are n o t o th e rw is e c h a r g e d in
th is sc h e d u le , tw en ty -fiv e c e n t s ...................................................
C e r t if ic a t e o f s to c k in a n y in c o rp o ra te d c o m p a n y , tw enty-five

cents...............................................................................................
of profits, or any certificate or memorandum showing
an interest in the property or accumulations of any incorpo­
rated company, if for a sum not less than ten dollars and not

C e r t if ic a t e




25
25

1862.]

279

L a w s R e la t i n g to the E x c is e T a x .

D u ty .
D olls, eta.

exceeding fifty dollars, ten cents.................................................
For a sum exceeding fifty dollars, twenty-five cen ts........................
C e r t if ic a t e .— Any certificate of damage, or otherwise, and all
other certificates or documents issued by any port warden,
marine surveyor, or other person acting as such, twenty five

10

25

c e n t s ...................................................................................................................
C e r t if ic a t e o f d e p o sit o f a n y su m o f m o n e y in a n y b a n k o r t r u s t
c o m p a n y , o r w ith a n y b a n k e r o r p e rs o n a c tin g as such—

25

If for a sum not exceeding one hundred dollars, two cents...........
For a sum exceeding one hundred dollars, five cents.......................

2
5

C e r t if ic a t e o f a n y o th e r d e s c rip tio n th a n th o se specified, ten

cen ts...............................................................................................
10
or agreement for the charter of any
ship or vessel, or steamer, or any letter, memorandum, or
other writing between the captain, master, or owner, or per­
son acting as agent of any ship or vessel, or steamer, and any
other person or persons for or relating to the charter of such
ship or vessel, or steamer, if the registered tonnage of such
ship or vessel, or steamer does not exceed three hundred tons,
three dollars.................................................................................. 3 00
Exceeding three hundred tons, and not exceeding six hundred
tons, five dollars............................................................................ 5 00
Exceeding six hundred tons, ten dollars........................................... 10 00
C o n tra ct .—Broker’s note, or memorandum of sale of any goods
or merchandise, stocks, bonds, exchange, notes of hand, real
estate, or property of any kind or description issued by
brokers or persons acting as such, ten cents........................
10
C o n v ey a n c e .—Deed, instrument, or writing, whereby any lands,
tenements, or other realty sold shall be granted, assigned,
transferred, or otherwise conveyed to, or vested in, the pur­
chaser or purchasers, or any other person or persons by his,
her, or their direction, when the consideration or value ex­
ceeds one hundred dollars and does not exceed five hundred
dollars, fifty cents.........................................................................
50
When the consideration exceeds five hundred dollars and does not
C h a r t er - p a r t y .— Contract

e x c e e d o n e t h o u s a n d d o lla r s , o n e d o l l a r ...............................................
E x c e e d in g o n e t h o u s a n d d o l la r s a n d n o t e x c e e d in g tw o t h o u s a n d
fiv e h u n d r e d d o lla r s , tw o d o l l a r s .............................................................
E x c e e d in g tw o t h o u s a n d fiv e thousand d o l la r s a n d n o t e x c e e d in g

five thousand dollars, five dollars...............................................

1

00

2

00

5 00

E x c e e d in g fiv e t h o u s a n d d o lla r s a n d n o t e x c e e d in g t e n th o u s a n d
d o l la r s , t e n d o l l a r s ............................................................................................. 1 0
E x c e e d in g t e n t h o u s a n d d o lla r s a n d n o t e x c e e d in g t w e n ty t h o u s a n d
d o lla r s , t w e n t y d o l l a r s ..................................................................................... 2 0
A n d f o r e v e r y a d d it i o n a l t e n t h o u s a n d d o lla r s , o r f r a c tio n a l p a r t
t h e r e o f , i n e x c e ss o f t w e n t y t h o u s a n d d o l la r s , t w e n t y d o lla r s . 2 0
D e s p a t c h , t e l e g r a p h ic .— A n y d e s p a tc h o r m e s s a g e , t h e c h a r g e
fo r w h ic h f o r t h e f i r s t t e n w o r d s d o e s n o t e x c e e d t w e n ty c e n ts ,
o n e c e n t ...................................................................................................................
W h e n t h e c h a r g e fo r t h e f ir s t t e n w o r d s e x c e e d s t w e n ty c e n ts , t h r e e

cents................................................................ ...............................




00
00

00
1

3

280

L a w s R e la t i n g to th e E x c is e T a x .

[September,
D u ty .
D olls, cts.

E ntry o f a n y g o o d s, w ares, o r m e rc h a n d ise a t a n y c u sto m -h o u se ,
e ith e r for c o n su m p tio n o r w a re h o u sin g , n o t e x c e e d in g one

hundred dollars in value, twenty-five cents..............................
Exceeding one hundred dollars and not exceeding five hundred dol­
lars in value, fifty cents................................................................
Exceeding five hundred dollars in value, one dollar.........................
E ntry for th e w ith d ra w a l o f a n y g o o d s o r m e rc h a n d ise fro m b o n d ­
ed w a reh o u se, fifty c e n t s ..............................................................
I n su r a n c e , ( l if e .) —Policy of insurance, or other instrument by

whatever name the same shall he called, whereby any insu­
rance shall be made upon any life or lives—
W hen the amount insured shall not exceed one thousand dollars,
twenty-five cents.................................................................. . . . .
Exceeding one thousand and not exceeding five thousand dollars,
fifty cents.......................................................................................
Exceeding five thousand dollars, one dollar......................................
I n s u r a n c e , ( m a r in e , in l a n d , and f ir e .)— Each policy of insurance
or other instrument, by whatever name the same shall be
called, by which insurance shall be made or renewed upon
property of any description, whether against perils by the sea
or by fire, or other peril of any kind, made by any insurance
company, or its agents, or by any other company or person,
twenty-five cents...........................................................................

25
50
1 00
50

25
50
1 00

25

L e a s e , a g re e m e n t, m e m o ra n d u m , o r c o n tra c t fo r th e h ire , use, o r
r e n t o f a n y lan d , te n e m e n t, o r p o rtio n th e re o f—

If for a period of time not exceeding three years, fifty c e n ts.. . .
If for a p e rio d e x c e e d in g th re e y e ars, o n e d o l la r ............................

50
1 00

M a n if e s t for c u sto m -h o u se e n try o r c le a ra n c e o f th e c a rg o o f a n y
sh ip , vessel, o r s te a m e r for a fo reig n p o rt—

If the registered tonnage of such ship, vessel, or steamer does not
exceed three hundred tons, one dollar.......................................
Exceeding three hundred tons, and not exceeding six hundred tons,
three dollars...................................................................................
Exceeding six hundred tons, five dollars...........................................

1 00
3 00
5 00

M o rtg a g e o f lan d s, e sta te o r p ro p e rty , real o r p e rso n al, h e rita b le
o r m o v ab le w h a tso e v er, w h e re th e sa m e s h a ll b e m a d e as a
se c u rity fo r th e p a y m e n t o f a n y d efin ite a n d c e rta in su m o f
m o n e y le n t a t th e tim e o r p re v io u sly d u e a n d o w in g o r fo r­
b o rn e to b e p aid , b e in g p a y a b le ; also a n y co n v ey a n ce o f a n y
la n d s e sta te o r p ro p e rty w h a tso e v e r, in tr u s t to b e sold o r
o th e rw ise c o n v e rte d in to m oney, w h ic h sh a ll b e in te n d e d o n ly
as se c u rity , a n d sh a ll b e re d e e m a b le b efo re th e sale o r o th e r
d isp o sal th ere o f, e ith e r b y e x p ress s tip u la tio n o r o th e r w is e ;
o r a n y p e rso n a l b o n d g iv e n as se c u rity for th e p a y m e n t o f a n y
d efin ite o r c e rta in su m o f m o n e y e x ce ed in g o n e h u n d re d d o l­

lars, and not exceeding five hundred dollars, fifty cents.........
Exceeding five hundred dollars, and not exceeding one thousand
dollars, one dollar........................................................................
Exceeding one thousand dollars, and not exceeding two thousand
five hundred dollars, two dollars...............................................
Exceeding two thousand five hundred dollars, and not exceeding




50
1 00
2 00

1862.]

281

L a w s R e la t i n g to th e E x c is e T a x .

D u ty .
D olls, cts.

five thousand dollars, five d o lla rs.....................................................

5 00

Exceeding five thousand dollars, and not exceeding ten thousand
dollars, ten dollars ........................................................................ 10 00
Exceeding ten thousand dollars, and not exceeding twenty thousand
dollars, fifteen d o lla rs........................................................................... 15 00

And for every additional ten thousand dollars, or fractional part
thereof, in excess of twenty thousand dollars, ten dollars.. . . 10 00
P assage ticket , by any vessel from a port in the United States
50
to a foreign port, if less than thirty dollars, fifty cents.........
Exceeding thirty dollars, one dollar................................................... 1 00
P ow er of attorney for the sale or transfer of any stock, bonds,
or scrip, or for the collection of any dividends or interest
thereon, tw enty-five c e n ts...................................................................
P ow er o f attorney or proxy for vo tin g a t any election for offi­
cers o f any in co rp o rated com pany or society, except religious,
charitable, or lite ra ry societies, or p ublic cem eteries, ten cents
P ow er of attorney to receive o r collect re n t, tw enty-five cen ts.
P ow er of attorney to sell and convey real estate, or to re n t or
lease th e sam e, or to perform any and all o th e r acts n o t h e re ­
inbefore specified, one do llar..............................................................
P robate of w ill , or letters of administration : W here the estate

and effects for or in respect of which such probate or letters
of administration applied for shall be sworn or decclared not
to exceed the value of two thousand five hundred dollars, fifty
cents................................................................................................
To exceed two thousand five hundred dollars, and not exceeding
five thousand dollars, one dollar.................................................
To exceed five thousand dollars, and not exceeding twenty thousand
dollars, two dollars......................................................................
To exceed twenty thousand dollars, and not exceeding fifty thou­
sand dollars, five dollars..............................................................
To exceed fifty thousand dollars, and not exceeding one hundred

25

10
25

1 00

50
1 00
2 00
5 00

thousand dollars, ten dollars............................................................... 10 00

Exceeding one hundred thousand dollars, and not exceeding one
hundred and fifty tho u san d dollars, tw en ty d o lla rs...................

20 00

And for every additional fifty thousand dollars, or fractional part
thereof, ten dollars........................................................................ 10 00
P rotest . —Upon the protest of every note, hill of exchange, ac­
ceptance, check or draft, or any marine protest, whether pro­
tested by a notary public or by any other officer who may be
authorized by the law of any State or States to make such
protest, twenty-five cents.............................................................
25
W arehouse re c eipt for any goods, m erchandise, o r p ro p erty of
any kind held on storage in any p ublic o r p riv ate w arehouse

or yard, twenty-five cents............................................................

25

L egal documents :

Writ, or other original process by which any suit is commenced
in any court of record, either law or equity, fifty cents.........
Provided, That no writ, summons, or other process issued by a jus­
tice of the peace, or issued in any criminal or other suits com­
menced by the United States or any State, shall be subject to




50

282

L a w s R e la t i n g to th e E x c is e T a x .

[S ep tem b er,
D u ty .
Dolls. ct«.

the payment of stamp duties: A nd 'provided, further, That
the stamp duties imposed by the foregoing schedule B on
manifests, bills of lading and passage tickets, shall not apply
to steamboats or other vessels plying between ports of the
United States and ports in British North America.
SCHEDULE C.
—For and upon every packet, box,
bottle, pot, phial, or other enclosure, containing any pills,
powders, tinctures, troches or lozenges, syrups, cordials, bit­
ters, anodynes, tonics, plasters, liniments, salves, ointments,
pastes, drops, waters, essences, spirits, oils, or other prepara­
tions or compositions whatsoever, made and sold, or removed
for consumption and sale, by any person or persons whatever,
wherein the person making or preparing the same has, or
claims to have, any private formula or occult secret or art for
making or preparing the same, or has or claims to have, any
exclusive right or title to the making or preparing the same,
or which are prepared, uttered, vended, or exposed for sale
under any letters patent, or held out or recommended to the
public by the makers, venders, or proprietors thereof as pro­
prietary medicines, or as remedies or specifics for any disease,
diseases, or affections whatever affecting the human or animal
bod}', as follows : where such packet, box, bottle, pot, phial, or
other enclosure, with its contents, shall not exceed, at the re­
tail price or value, the sum of twenty-five cents, one cent. . .
W here such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of twentyfive cents, and not exceed the retail price or value of fifty
cents, two cents.............................................................................
Where such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of fifty
cents, and shall not exceed the retail price or value of seventyfive cents, three cents..................................................................
When such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of seventyfive cents, and shall not exceed the retail price or value of
one dollar, four cents..................................................................
When such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of one dol­
lar, for each and every fifty cents or fractional part thereof
over and above the one dollar, as before mentioned, an addi­
tional two cents..............................................................................
P e r f u m e r y a n d c o s m e t i c s .—For and upon every packet, box, bot­
tle, pot, phial, or other enclosure, containing any essence, ex­
tract, toilet, water, cosmetic, hair oil, pomade, hairdressing,
hair restorative, hair dye, toothwash, 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
M

e d ic in e s

or




p r e p a r a t io n s .

1

2

3

4

2

1 8 6 2 .]

283

L a w s R e la t i n g to the E x c is e T a x .

D u ty .
D olls, cts.

skin, made, prepared, and sold or removed for consumption
and sale in the United States, where such packet, box, bottle,
pot, phial, or other enclosure, with its contents, shall not ex­
ceed at the retail price or value the sum of twenty-five cents,
one cent..................•......................................................................
Where such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of twentyfive cents, and shall not exceed the retail price or value of
fifty cents, two cents....................................................................
Where such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of fifty cents,
and shall not exceed the retail price or value of seventy-five
cents, three cents...........................................................................
Where such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of seventyfive cents, and shall not exceed the retail price or value of
one dollar, four cents..................................................................
Where such packet, box, bottle, pot, phial, or other enclosure, with
its contents, shall exceed the retail price or value of one dol­
lar, for each and every fifty cents or fractional part thereof
o v e r a n d a b o v e t h e o n e d o lla r , a s b e f o r e m e n tio n e d , a n a d d i ­
tio n a l tw o c e n ts .................................................................................................
P l a y i n g c a r d s .— F o r a n d u p o n e v e r y p a c k o f w h a t e v e r n u m b e r ,
w h e n t h e p r i c e p e r p a c k d o e s n o t e x c e e d e ig h t e e n c e n ts , o n e
c e n t ...........................................................................................................................
O v e r e ig h t e e n c e n t s a n d n o t e x c e e d in g tw e n ty -fiv e c e n ts p e r p a c k ,

two cents.......................................................................................
Over twenty-five and not exceeding thirty cents per pack, three cents
Over thirty and not exceeding thirty-six cents per pack, four cents
Over thirty-six cents per pack, five cents..........................................

1

2

3

4

2

1

2
3
4
5

L E G A C IE S AND D IST R IB U T IV E S H A R E S O F P E R S O N A L P R O P E R T Y .

Sec. 111. A nd he it further enacted, T h a t a n y p e r s o n o r p e r s o n s h a v ­
in g in c h a r g e o r t r u s t , a s a d m i n i s t r a t o r s , e x e c u to r s , o r t r u s t e e s o f a n y
le g a c ie s o r d i s t r i b u t i v e s h a r e s a r is in g f r o m p e r s o n a l p r o p e r t y , o f a n y k in d
w h a ts o e v e r , w h e r e t h e w h o le a m o u n t o f s u c h p e r s o n a l p r o p e r t y , a s a f o r e ­
sa id , s h a l l e x c e e d t h e s u m o f o n e t h o u s a n d d o l la r s in a c t u a l v a lu e , p a s s ­
in g fro m a n y p e r s o n w h o m a y d ie a f te r t h e p a s s a g e o f t h is a c t p o s s e s s e d
o f s u c h p r o p e r t y , e i t h e r b y w ili o r b y t h e i n t e s t a t e la w s o f a n y S t a t e o r
T e r r i to r y , o r a n y p a r t o f s u c h p r o p e r t y o r i n t e r e s t t h e r e i n , t r a n s f e r r e d b y
d e e d , g r a n t , b a r g a i n , s a le , o r g if t, m a d e o r i n te n d e d t o t a k e e ffe c t in p o s ­
se ss io n o r e n jo y m e n t a f te r d e a t h o f t h e g r a n t o r o r b a r g a i n o r , t o a n y p e r ­
so n o r p e r s o n s , o r t o a n y b o d y o r b o d ie s p o l it i c o r c o r p o r a t e , in t r u s t o r
o th e r w is e , s h a ll b e , a n d h e r e b y a r e , m a d e s u b j e c t t o a d u t y o r ta x , t o b e
p a id to t h e U n i t e d S ta te s , a s fo llo w s, t h a t is t o s a y :
F i r s t , W h e r e t h e p e r s o n o r p e r s o n s e n t i t l e d t o a n y b e n e fic ia l i n t e r e s t
in s u c h p r o p e r t y s h a ll b e t h e lin e a l is s u e o r lin e a l a n c e s to r , b r o t h e r o r
s is te r, to t h e p e r s o n w h o d ie d p o s s e s s e d o f s u c h p r o p e r t y , a s a f o re s a id , a t
a n d a f te r t h e r a t e o f s e v e n ty -fiv e c e n t s f o r e a c h a n d e v e r y h u n d r e d d o l ­
l a r s o f t h e c l e a r v a lu e o f s u c h i n t e r e s t in s u c h p r o p e r t y .




284

L a w s R e la tin g to the E x c is e T a x .

[September,

Second, Where the person or persons entitled to any beneficial interest
in such property shall be a descendant of a brother or sister of the per­
son who died possessed, as aforesaid, at and after the rate of one dollar
and fifty cents for each and every hundred dollars of the clear value of
such interest.
Third, W here the person or persons entitled to any beneficial interest
in such property shall be a brother or sister of the father or mother, or
a descendant of a brother or sister of the father or mother of the person
who died possessed, as aforesaid, at and after the rate of three dollars for
each and every hundred dollars of the clear value of such interest.
Fourth, W here the person or persons entitled to any beneficial interest
in such property shall be a brother or sister of the grandfather or grand­
mother, or a descendant of the brother or sister of the grandfather or
grandmother of the person who died possessed, as aforesaid, at and after
the rate of four dollars for each and every hundred dollars of the clear
value of such interest.
Fifth, Where the person or persons entitled to any beneficial interest
in such property shall be in any other degree of collateral consanguinty
than is hereinbefore stated, or shall be a stranger in blood to the person
who died possessed, as aforesaid, or shall be a body politic or corporate,
at and after the rate of five dollars for each and every hundred dollars of
the clear value of such interest: Provided, That all legacies or property
passing by will, or by the laws of any State or Territory, to husband or
wife of the person who died possessed, as aforesaid, shall be exempt from
tax or duty.
S ec. 112. A nd belt further enacted, That the tax or duty aforesaid
shall be a lien and charge upon the property of every person who may
die as aforesaid, until the same shall be fully paid to and discharged by
the United States; and every executor, administrator, or other person
who may take the burden or trust of administration upon such property
shall, after taking such burthen or trust, and before paying and distribu­
ting any portion thereof to the legatees or any parties entitled to benefi­
cial interest therein, pay to the collector or deputy collector of the dis­
trict the amount of the duty or tax, as aforesaid, and shall also make and
render to the assistant assessor of the district a schedule, list, or state­
ment of the amount of such property, together with the amount of duty
which has accrued or should accrue thereon, verified by his oath or affir­
mation, to be administered and certified thereon by some magistrate or
officer having lawful power to administer such oaths, in such form and
manner as may be prescribed by the Commissioner of Internal Revenue,
which schedule, list, or statement shall contain the names of each and
every person entitled to any beneficial interest therein, together with the
clear value of such interest, which schedule, list, or statement shall be by
him delivered to such collector; and upon such payment and delivery of
such schedule, list, or statement, said collector or deputy collector shall
grant to such person paying such duty or tax a receipt or receipts for the
same in duplicate, which shall be prepared as is hereinafter provided;
such receipt or receipts, duly signed and delivered by such collector or
deputy collector, shall be sufficient evidence to entitle the person who
paid such duty or tax as having taken the burden or trust of administer­
ing such property or personal estate to be allowed for such payment by
the person or persons entitled to the beneficial interest in respect to




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285

w h ic h s u c h t a x o r d u t y w a s p a id ; a n d s u c h p e r s o n a d m i n i s t e r i n g s u c h
p r o p e r t y o r p e r s o n a l e s t a t e s h a ll b e c r e d i t e d a n d a llo w e d s u c h p a y m e n t b y
e v e ry t r i b u n a l w h ic h , b y t h e la w s o f a n y S t a t e o r T e r r i t o r y , is o r m a y h e
e m p o w e r e d to d e c id e u p o n a n d s e t tl e t h e a c c o u n ts o f e x e c u to r s a n d a d ­
m i n i s t r a t o r s : a n d in c a s e s u c h p e r s o n w h o h a s t a k e n t h e b u r d e n o r t r u s t
o f a d m i n i s t e r i n g u p o n a n y s u c h p r o p e r t y o r p e r s o n a l e s t a t e s h a ll re fu s e
o r n e g le c t t o p a y t h e a f o re s a id d u t y o r t a x to t h e c o ll e c t o r o r d e p u t y c o l­
l e c to r , a s a fo re s a id , w ith in t h e t im e h e r e in b e f o r e p r o v id e d , o r s h a ll n e g le c t
o r re fu s e t o d e liv e r to s a id c o ll e c t o r o r d e p u ty c o ll e c t o r t h e s c h e d u le , lis t,
o r s t a t e m e n t o f s u c h le g a c ie s , p r o p e r t y o r p e r s o n a l e s t a t e u n d e r o a th , a s
a fo re s a id , o r s h a ll d e li v e r t o s a i d c o ll e c t o r o r d e p u ty c o lle c to r a fa ls e s c h e d ­
u le o r s t a t e m e n t o f s u c h le g a c ie s , p r o p e r t y , o r p e r s o n a l e s ta te , o r g iv e t h e
n a m e s a n d r e la ti o n s h ip o f t h e p e r s o n s e n title d to b e n e fic ia l i n t e r e s t t h e r e ­
in u n t r u l y , o r s h a ll n o t t r u l y a n d c o r r e c tl y s e t f o r t h a n d s t a t e t h e r e i n
t h e c le a r v a lu e o f s u c h b e n e fic ia l i n t e r e s t , o r w h e r e n o a d m i n i s t r a t i o n
u p o n s u c h p r o p e r t y o r p e r s o n a l e s t a t e s h a ll h a v e b e e n g r a n t e d o r a llo w e d
u n d e r e x is ti n g la w s, t h e p r o p e r o ffic e r o f t h e U n i t e d S t a t e s s h a ll c o m ­
m e n c e s u c h p r o c e e d in g s in la w o r e q u it y b e fo re a n y c o u r t o f t h e U n i t e d
S ta te s a s m a y b e p r o p e r a n d n e c e s s a ry t o e n fo rc e a n d re a liz e th e lie n o r
c h a rg e u p o n s u c h p r o p e r ty o r p e r s o n a l e s ta te , o r a n y p a r t th e re o f, for w h ic h
s u c h ta x o r d u t y h a s n o t b e e n t r u ly a n d j u s t l y p a id .
U n d e r su c h p ro c ee d ­
in g s t h e r a te o f d u t y o r ta x e n fo rc e d s h a l l b e t h e h ig h e s t r a te im p o s e d o r
assessed b y th is a c t, a n d s h a l l b e in t h e n a m e o f t h e U n i t e d S ta te s a g a in s t
su c h p e rso n o r p e rs o n s a s m a y h a v e t h e a c tu a l o r c o n s tru c tiv e c u s to d y o r
p o ssessio n o f s u c h p r o p e r ty o r p e rs o n a l e s ta te , o r a n y p a r t th e re o f, a n d s h a ll
s u b je c t s u c h p r o p e r ty o r p e r s o n a l e s ta te , o r a n y p o rtio n o f t h e sa m e , to b e
sold u p o n th e j u d g m e n t o r d e c re e o f su c h c o u rt, a n d fro m t h e p ro c e e d s o f
su c h s a le , t h e a m o u n t o f s u c h ta x o r d u t y , t o g e t h e r w ith a ll c o sts a n d e x ­
p e n se s o f e v e ry d e s c rip tio n to be a llo w e d b y s u c h c o u rt, s h a ll be first p a id ,
a n d th e b a la n c e , if a n y , d e p o s ite d a c c o r d in g to t h e o r d e r o f s u c h c o u r t, to
be p a id u n d e r its d ire c tio n to s u c h p e rs o n o r p e rso n s a s s h a ll e s ta b lis h t h e i r
law fu l title to th e sa m e .
T h e d eed o r d eed s, o r a n y p ro p e r co nveyance o f
su ch p r o p e rty o r p e rs o n a l e s ta te , o r a n y p o rtio n t h e r e o f s o s o ld u n d e r s u c h
j u d g m e n t o r d e c re e , e x e c u te d b y th e officer la w fu lly c h a r g e d w ith c a r r y in g
th e s a m e in to effect, s h a ll v e s t in th e p u r c h a s e r th e r e o f a ll th e tit l e o f t h e
d e lin q u e n t to t h e p r o p e rty o r p e rs o n a l e s ta te s o ld u n d e r a n d b y v ir tu e o f
su c h j u d g m e n t o r d e c re e , a n d s h a ll re le a s e e v e ry o t h e r p o r tio n o f s u c h
p r o p e rty o r p e rs o n a l e s ta te fro m th e lie n o r c h a r g e th e r e o n c r e a te d b y t h is
act.
A n d e v e ry p e rso n o r p e rs o n s w h o s h a ll h a v e in h is p o ssessio n , c h a r g e ,
or c u s to d y , a n y re c o rd , file, o r p a p e r, c o n ta in in g o r s u p p o s e d to c o n ta in a n y
in fo rm a tio n c o n c e rn in g s u c h p r o p e r ty o r p e rs o n a l e s ta te , a s a fo re s a id , p a s s ­
in g fro m a n y p e rs o n w h o m a y d ie, a s a fo re sa id , s h a ll e x h ib it t h e s a m e a t
th e r e q u e s t o f t h e c o lle c to r o f th e r e v e n u e , h is d e p u ty , o r a g e n t, a n d to a n y
law officer o f th e U n i t e d S ta te s , in t h e p e rfo rm a n c e o f h is d u t y u n d e r th is
a ct, h is d e p u ty o r a g e n t, w h o m a y d e s ire to e x a m in e t h e s a m e ; a n d i f a n y
su c h p e rs o n , h a v in g in h is p o ssessio n , c h a r g e , o r c u s to d y , a n y s u c h re c o rd s ,
files, o r p a p e rs , s h a ll re fu se o r n e g le c t to e x h ib it th e s a m e o n r e q u e s t, a s
a fo re sa id , h e s h a ll fo rfe it a n d p a y t h e s u m o f five h u n d r e d d o l l a r s ; a n d in
case o f a n y d e lin q u e n c y in m a k in g t h e s c h e d u le , lis t, o r s ta te m e n t, o r in
th e p a y m e n t o f t h e d u t y o r t a x a c c r u in g , o r w h ic h s h o u ld a c c ru e th e r e o n ,
t h e a s s e s s m e n t a n d c o lle c tio n s h a ll b e m a d e as p ro v id e d for in t h e g e n e r a l
p ro v isio n s o f th is a c t : Provided, In a ll le g a l c o n tro v e rs ie s w h e re s u c h d e e d




286

L a w s R e la t i n g to the E x c is e T a x .

[S e p te m b e r,

or title shall be the subject of judicial investigation the recital in said deed
shall be presumed to be true, and that the requirements of the law had
been complied with by the officers of the government.
S e c . 113. A nd he it further enacted, That whenever by this act any
license, duty, or tax of any description has been imposed on any corpo­
rate body, or property of any incorporated company, it shall be lawful
for the Commissioner of Internal Revenue to prescribe and determine in
what district such tax shall be assessed and collected, and to what officer
thereof the official notices required in that behalf shall be given, and of
whom payment of such tax shall be demanded.
S ec. 114. A nd he it further enacted, That all articles upon -which du­
ties are imposed by the provisions of this act, which shall be found in the
possession of any person or persons for the purpose of being sold by such
person or persons in fraud thereof, and with the design to avoid payment
of said duties, may be seized by any collector or deputy collector who
shall have reason to believe that the same are possessed for the purpose
aforesaid, and the same shall be forfeited to the United States. And the
proceedings to enforce said forfeiture shall be in the nature of a proceed­
ing in rem in the circuit or district court of the United States for the
district where such seizure is made, or in any other court of competent
jurisdiction. And any person who shall have in his possession any such
articles for the purpose of selling the same, with the design of avoiding
payment of the duties imposed thereon by this act, shall be liable to a
penalty of one hundred dollars, to be recovered as hereinbefore provided.
A P P R O P R IA T IO N .

S e c . 115. A nd be it further enacted, That the pay of the assessors,

assistant assessors, collectors, and deputy collectors, shall be paid out of
the accruing internal duties or taxes before the same is paid into the
treasury, according to such regulations as the Commissioner of Internal
Revenue, under the direction of the Secretary of the Treasury, shall pre­
scribe ; and for the purpose of paying the Commissioner of Internal
Revenue and clerks, procuring dies, stamps, adhesive stamps, paper, print­
ing forms and regulations, advertising, and any other expenses of carry­
ing this act into effect, the sum of five hundred thousand dollars be, and
hereby is, appropriated, or so much thereof as may be necessary.
ALLOW ANCE

AND D RAW BACK .

Sec. 116. A nd he it further enacted, That from and after the date on
which this act takes effect, there shall be an allowance or drawback on
all articles on which any internal duty or tax shall have been paid, ex­
cept raw or unmanufactured cotton, equal in amount to the duty or tax
paid thereon, and no more, when exported, the evidence that any such
duty or tax has been paid to be furnished to the satisfaction of the Com­
missioner of Internal Revenue by such person or persons as shall claim
the allowance or drawback, and the amount to be ascertained under such
regulations as shall, from time to time, be prescribed by the Commis­
sioner of Internal Revenue, under the direction of the Secretary of the
Treasury, and the same shall be paid by the warrant of the Secretary of
the Treasury on the Treasurer of the United States, out of any money
arising from internal duties not otherwise appropriated: Provided, That
no allowance or drawback shall be made or had for any amount claimed




1 8 6 2 .]

L a w s R e la t i n g to the E x c is e T a x .

28?

or clue less than twenty dollars, anything in this act to the contrary not­
withstanding: A nd ■provided, further, That any certificate of drawback
for goods exported, issued in pursuance of the provisions of this act, may,
under such regulations as may be prescribed by the Secretary of the
Treasury, be received by the collector or his deputy in payment of duties
under this act. And the Secretary of the Treasury may make such regu­
lations with regard to the form of said certificates and the issuing thereof
as, in his judgment, may be necessary : A nd provided, further, That in
computing the allowance or drawback upon articles manufactured exclu­
sively of cotton when exported, there shall be allowed, in addition to the
three per centum duty which shall have been paid on such articles, a
drawback of five mills per pound upon such articles, in all cases where
the duty imposed by this act upon the cotton used in the manufacture
thereof has been previously paid ; the amount of said allowance to be as­
certained in such manner as may be prescribed by the Commissioner of
Internal Revenue, under the direction of the Secretary of the Treasury.
S ec . 117. A nd he it further enacted, That if any person or persons
shall fraudulently claim or seek to obtain an allowance or drawback on
goods, wares, or merchandise, on which no internal duty shall have been
paid, or shall fraudulently claim any greater allowance or drawback than
the duty actually paid, as aforesaid, such person or persons shall forfeit
triple the amount wrongfully or fraudulently claimed or sought to be ob­
tained, or the sum of five hundred dollars, at the election of the Secre­
tary of the Treasury, to be recovered as in other cases of forfeiture pro­
vided for in the general provisions of this act.
S ec . 118. A nd he it further enacted, That the sum of sixty thousand
dollars appropriated to complete the capitol in New Mexico, by the sec­
ond section of an act of Congress, approved June twenty-five, eighteen
hundred and sixty, and the sum of fifty thousand dollars, appropriated
for military roads in New Mexico, by act of Congress, approved March
two, eighteen hundred and sixty-one, be, and the same are hereby, credi­
ted to the Territory of New Mexico in payment of the direct annual tax
of sixty-two thousand six hundred and forty-eight dollars levied upon
said Territory under the eighth section of an act of Congress, approved
August five, eighteen hundred and sixty-one, to be taken up on account
of said direct tax under said [act] as the same may fall due to the U ni­
ted States from said Territory.
S ec . 119. A nd he it further enacted, That so much of an act entitled
“ An act to provide increased revenue from imports to pay interest on the
public debt, and for other purposes,” approved August fifth, eighteen hun­
dred and sixty-one, as imposes a direct tax of twenty millions of dollars
on the United States, shall be held to authorize the levy and collection of
one tax to that amount; and no other tax shall be levied under and by
virtue thereof, until the first day of April, eighteen hundred and sixtyfive, when the same shall be in full force and effect.
G A LU SH A A. G RO W ,

Speaker o f the House o f Representatives.
SO LO M ON FO O T,

President of the Senate protempore.
A p p ro v e d

July 1, 1862.




ABRAHAM

L IN C O L N .

288

[September,

I n d e x to E x c is e T a x .

INDEX.
Note.—For modifications of so much of the act of August 6,1861, as relates to the
tariff, see the tariff act of 1862.
II.

A.
PAGE.

Accounts kept for each district, e tc .. 237
Administrator, (see Executor.)
Advertisements, returns to be made. 269
Bate of duty on.............................. 269
Agents for claims, etc., license for . . . 253
Agreement or contract, stamp duty.. 277
Ale, licenses for.................................. 239
Rate of duty on ............................ 243
Allowance, (see Drawback.)
Apothecaries, license for.................... 253
Appeals, assessors to hear, etc.......... 229
To be in writing.............................. 229
Appropriation for refunding taxes
wrongfully paid.......................... 238
For payment of salaries................ 286
For dies, stamps, paper, etc.......... 286
Assessors for assessing internal reve­
nue, etc., to be appointed........... 224
To take an oath...... ...................... 225
Duties of......................................... 226
To advertise place where lists may
be examined, e t c .........................229
May examine and equalize............ 229
To make lists of persons liable to
taxation..........................
229
To send lists to collector within ten
days after hearing appeal.......... 230
Compensation o f ........................... 230
Assessments for internal revenue, pro­
visions concerning................225, 230
Ass’t assessors, etc., to be appointed. 225
To take oath................................... 225
Duties of......................................... 226
To make list of goods liable to as­
sessment and duty...................... 228
To make two general lists of goods 228
To make lists of persons liable to
pay tax and amount................... 228
To send lists to assessors within
thirty days.................................. 229
Compensation of............................. 230
To assess duties on manufactures.. 256
Auctioneers, not to sell at private sale 248
Penalty for selling at private sale. 248
License for...................................... 248
To make returns of gross sales.. . . 262
Penalty on, for neglect to make re­
turn...............
262
Auction sales, duty on gross amount of 262
Duty on.......................................... 262




PA G E.

Banks, profits of, rate of duty on___ 266
To render statement semi-annually 267
Penalty on, for neglect to make re­
turn ............................................. 267
Bank checks, stamp duty on............. 277
Bankers, license for............................ 249
Barytes, sulphate of, duty on............ 259
Beer, collectors to grant licenses for
the manufacture of..................... 239
Rate of duty on.............................. 243
Bills of lading, stamp duty on.......... 278
Billiard tables, license for.....................262
Duty o n .......................................... 263
Bills of exchange, (inland,) stamp
duty on........................................ 277
Foreign, stamp duty on.................. 277
Bonds, stamp duty on...........................278
Of railroads, rate of duty on......... 265
Books not regarded as manufactures. 262
Bowling alleys, license for....................252
Breweries, etc., collectors, etc., author­
ized to inspect............................ 236
Brewers to make application for li­
cense in writing.......................... 239
To keep a record of the quantity
manufactured, etc....................... 244
To keep a record of the quantity of
grain and other productions used 244
May remove for storage .............. 244
To verify, on oath, his entries........245
Penalty on, for neglect to make
tiue report.................................. 245
Penalty on, for neglect to pay duties 246
To furnish an abstract of the entries
of his books................................ 246
Penalty on, for neglect to furnish ab­
stract of the entries of his books. 247
License for...................................... 250
Bridges, toll, to make monthly re­
turns of gross receipts................ 264
Penalty on, for neglect to make
monthly return............................ 265
Penalty on for fraudulent retu rn .. 265
Brokers, license for............................ 251
Commercial, license for.....................251
Land warrant, license f o r ............ 251
C.

Calfskins, duty on.

260

1 8 6 2 .]

289

I n d e x to E x c is e T a x .
PAGE

PAGE

California to have additional districts
for the collection of internal revenue 225
Candles, duty o n ..’. .............................257
Carriages, etc., duty on...................... 262
Cassia, ground, duty on..................... 258
Cattle, slaughtered, duty on.............. 263
Brokers, license for......................... 252
Certificate of deposit, stamp duty on 279
Of profits, stamp duty on.............. 278
Of stock, stamp duty on...................278
Other description of......................... 279
Charter party, stamp duty on........... 279
Chocolate, duty o n ............................ 258
Cigars, duty on................................... 259
Circuses, license for........................... 251
Claim agents, license for.................... 253
Clock movements, duty on...................259
Cloth, duty on.................................... 261
Cloths, dyed, printed, etc., duty o n .. 261
Cloves, ground, duty on..................... 258
Coal oil removed for exportation...... 242
Duty on.......................................*, 258
Coal oil distillers, license for............. 252
Coals, mineral, duty on...................... 257
Cocoa, prepared, duty on.................. 258
Coffee, ground, duty on...................... 258
Collector to be appointed.................. 224
Oath................................................... 224
May appoint deputies.................... 225
To give bond of sufficient surety™. 225
Duty of the..................................... 225
Collectors to be appointed................. 224
Duty of, on receipt of lists from
assessors...................................... 231
To advertise when and where taxes
are payable................................. 231
To make demand of taxes within
twenty days................................ 231
To distraint for non-payment taxes 231
To seize and sell real estate......... 232
To keep a record of sales of land.. 233
Duty of, iu cases of real estate... . 234
To make monthly statements........ 234
To complete collection in 6 months 235
To be charged with amount of taxes 235
To be credited with amount sent
to other collectors........................ 235
Penalty for not accounting for taxes 235
Penalty for extortion.........................236
To enter and inspect breweries, etc.,
during.the daytime.......................236
In case of sickness or death........... 237
To collect all duties and ta x e s.. . . 237
Compensation of............................. 238
To grant licenses for the manufac­
ture of spirits, etc....................... 239
May grant permits for removal of
spirits........................................... 242
May grant permits for removal of
spirits or coal oil for exportation 242
To take, etc., manufactures on ne­
glect to pay duties..................... 255

Collectors, commissions to, for the
sale of stamps for duties............ 274
Commercial brokers, license for........ 251
Commissioner of revenue created.. . . 224
Salary, duties, and powers............ 224
To stamp instruments not charge­
able with duty............................ 275
To designate what district corpora­
tions shall pay tax...................... 286
Commissions to collectors for the sale
274
of stamps.......................
Conducting hose, duty on.................. 260
Confectioners, license for.................... 252
Contract, stamp duty on.................... 279
Conveyance, stamp duty on................. 279
Corporations to pay taxes in district
designated by Commissioner... . 286
Cosmetics, stamp duty on.................. 282
Cotton, duty on................................... 261
Manufactures of, duty on................ 261
Manufactures exported.................. 286

V OL. X L V II.---- N O . I I I .




19

D.

Dentists, license for............................ 253
Depositaries in each State to be desig­
nated by Secretary of Treasury. 235
Direct tax credited to New Mexico.. 287
Limited to one year...................... 287
Distiller, application for a license___ 239
To report additional still or stills.. 238
To keep record of gallons distilled. 238
To render tri-monthly accounts.. . 238
To state place and capacity of still 240
Penalty on, for false statement___ 240
May erect a fire-proof warehouse,
to be a bonded warehouse........ 241
To keep a record of the quantity of
spirits made and sold................ 241
To render tri-monthly accounts... 241
To keep record of the quantity of
grain, etc...................................... 242
To verify entries in his books........ 248
Penalty for neglect to pay duties.. 246
To furnish an abstract of the entries
of his books.................................. 246
Penalty on, for neglect to furnish
abstract........................................ 247
License for............................; . . . . 250
Of coal oil, license for.................... 252
Distilleries, collectors, etc., authorized
to enter during the daytim e.. . . 236
Application for license for............. 239
Distraint, when tax is not paid. .231, 246
Duty of officer in case of........ 231, 246
Eights of parties under.. . . . .238, 246
Drawback allowed on certain articles 286
Certificates of, receivable for duties 287
Additional, on cotton manufactures 287
Drugs and medicines not to be sold
-without stam p............................ 275

290

[September,

I n d e x to E x c is e T a x .
PAGE

PAGE

Duties, to be paid in ten days—
Manufactures of knitting th read .. . 255
Manufactures after August 1, 1862 257
Duties, internal, amount of, on—
Candles............................................ 257
Mineral coals................................... 257
Gas............ . ...................................... 257
Vegetable oils................................ 257
Coal oil............................................ 258
Ground coffee.................................. 258
Ground spices, etc.......................... 258
Sugar............................................... 258
Sugar candy.................................
258
Chocolate......................................... 258
Saleratas......................................... 258
Starch.............................................. 258
Tobacco............................................ 258
Snuff................................................ 259
Cigars.............................................. 259
Gunpowder.................................... 259
White lead...................................... 259
Oxide of zinc................................... 259
Sulphate of barytes...........................259
Paints and painters’ colors............ 259
Clock movements........................... 259
Pins................................................. 259
Umbrellas and parasols................ 259
Screws............................................. 259
Iron.................................................... 259
Paper.............................................. 260
S o ap ................................................ 260
S alt.............. . ................................. 260
Preserved fruit, meats, etc............ 260
Glue and gelatine........................... 260
Glue and cement............................ 260
L eather........................................... 260
Calfskins...........................
260
Morocco, etc.................................... 260
Conducting hose.............................. 260
Wine................................................ 260
Varnish.............................................. 260
Furs................................................. 260
Cloth................................................ 261
Diamonds.......................................... 261
Cotton.............................................. 261
Manufactures cotton, silk, glass, die. 261
Duty, internal, amount of, on—
Gloves and mittens...........................261
Magazines, books, etc., not manu­
factures........................................ 262
Carriages......................................... 262
Pleasure or racing vessels.............. 263
Yachts .......................................... 268
Billiard tables................................. 263
P late................................................ 263
Slaughtered cattle, hogs,andsheep 263
Railroads, steamboats, etc............ 264
Railroad bonds............................... 265

Emeralds, duty on................................ 261
Enamelled leather, duty on................ 260
Entry of goods at custom-house....... 280
Estates of deceased persons.................284
Executors of, to make list of pro­
perty, etc..................................... 284
Exchange, (see Bills of Exchange.)
Executors to make list of property.. 284
Penalty on, for neglect or false re­
t u r n . . . . .................
285
May carry on trade of a licensed
deceased person......................... 248
Express companies not to receive
packages, etc., without stam p... 275
Penalty for receiving packages
without stamp............................. 275
Extortion, penalty for....................... 236
Express packages, etc., stamp duty on 278
F.

Fancy soap, duty on.............................260
Fees of inspectors of spirits to paid by
owner........................................... 241
Ferry boats to make returns of their
gross receipts.............................. 264
Rate of duty on passengers in .. . . 264
Fines, (see Forfeitures.)
First Controller of the Treasury to
report delinquent collectors........ 235
Forfeitures to be collected by suit.... 237
Franking privilege allowed commis­
sion of internal revenue............. 224
Fraud, proceedings in cases of.......... 286
Furs, duty on...................................... 260
G.

Gas, duty on....................................... 257
Gelatine, duty on................................ 260
Ginger, ground, duty on.................... 258
Goods, wares, etc., retail dealers in,
license for.................................... 249
Wholesale dealers in, license fo r.. 249
Sold at place of manufacture,license
not required for.............................253
Value and quantity of, estimated
by actual sales............................ 257
For consumption, value estimated
by market value......................... 257
Gloves, duty on................................... 261
Glue and gelatine, duty on...................261
And cement, duty on.............
260
Ground spices, duty on.........................258
Pepper, duty on............................. 258
Mustard, duty on............................ 258
Pimento, duty on............................ 258
Cloves, duty on.............................. 258
Cassia, duty o n .............................. 258
E.
Ginger, duty on.............................. 258
Fating houses, license for.................. 251 Gunpowder, duty on.......................... 259




1 8 6 2 .]

I n d e x to E x c is e T a x .

291
PA G E

License, executors, etc., may carry on
trade under a deceased person’s. 248
Hogs, slaughtered, rate of duty o n ... 263
For bankers.................................... 249
Horse dealers, license for.................. 252
For auctioneers.............................. 249
Hotels, inns, and taverns, license for. 250
For wholesale dealers in liquors.. . 249
Penalty, for fraud in return of rent 251
For retail dealers in liquors.......... 249
Hire, contract for......................;........ 280
For retail dealers of any goods.. . . 249
For wholesale dealers of any goods 249
I.
For pawnbrokers............................ 249
Forrectifiers.................................... 250
Income tax, amount to be levied.. . . 270
For distillers.................................. 250
How estimated................................ 270
For brewers.................................... 250
Tax'of August 5, ’61, repealed.269, 270
For hotels, inns, and taverns......... 250
Rate of............................................ 270
For steamers carrying passengers. 250
Limitation of................................... 271
For eating-houses............................ 251
Persons to make returns of........... 271
For brokers..................................... 251
Assessors to make return of.......... 272
For commercial brokers................. 251
Inns, (see Hotels.)
For land warrant brokers................. 251
Inspectors of spirits to be appointed
For tobacconists.............................. 251
by collector................................... 241 For theatres................................... 251
Duties of.......................................... 241
For circuses..................................... 251
Penalty on, for fraud in m arking.. 241
For jugglers.................................... 251
Internal revenue, commissioner of,
For bowling alleys............................252
created......................................... 224
For billiard tables.......................... 252
Salary, duty, and power...................224
For confectioners....................
252
Insurance companies, rate of duty on
For horse-dealers............................ 252
profits of....................................... 266 For livery stable keepers.................252
To render statement of profits.266, 267
For cattle brokers.......................... 252
Penalty on, for neglect to render
For tallow chandlers.........................252
statement of the profits................. 267
For soap-makers............................. 252
Life, stamp duty on......................... 280 For coal oil distillers...................... 252
Marine, inland,& fire, stamp duty on 280
For peddlers................................... 252
Iron, duty on...................................... 259
For apothecaries............................. 253
For manufacturers.......................... 253
J.
For photographers.............................263
For lawyers.................................... 253
Jewelry, peddlers of, license for........ 252
For physicians, surgeons, & dentists 253
Duty on........................................... 261
For claim and patent agents.......... 253
Jugglers, license for........................... 251
Not required in certain cases........ 253
Not required to sell at the place
14.
of manufacture....................253, 254
Not to be against State laws........ 254
Knitting thread, duties on, to be paid
States may tax, for State purposes 254
by whom...................................... 255
Lists, assistant assessors to m ak e... . 228
When sent to assessors.................. 226
I>.
When sent to collector............228, 229
Liquors, wholesale dealers in, license 249
Lager beer, collectors to grant licenses
Retail dealers in, license for.......... 249
for the manufacture o f .............. 2S9
Rate of duty on.............................. 243 Livery stable keepers, license fo r ... 252
Land warrant brokers, license fo r.. . 251
in .
Lawyers, license for. ...........................253
Lease agreement, etc., stamp duty on 280
Leather, duty o n ................................. 260 Manifest for custom-house, stamp duty
Legacies, rate of duty on.................. 283
o n ................................................ 280
Legal documents, stamp duty on. . . . 281 Manufacturers, license for.................. 253
License for the manufacture of spirits,
What to furnish assistant assessors 254
ale, etc., by whom granted........ 239
To make monthly returns.............. 254
After August 1, 1862.................... 247
To pay duties monthly............254, 255
Requirements to obtain................ 247
Paying duties on goods for others
Penalty for not taking out............ 247
to have lien on the goods.......... 255
Conditions of................................... 247
To make monthly returns of the
To be taken out for each tra d e .... 248
articles removed......................... 276




292

I n d e x to E x c is e T a x .
PAGE

[S ep tem b er,
PAGE

Penalty on inspectors fraudulently
Manufactures sold at the place where
marking casks, etc...................... 241
made, license not required for. . 253
For fraud to evade payment of
To be forfeited and sold for neglect
duties on spirits.......................... 241
to pay duties.............................. 255
On brewer for neglect to make
What exempt from duty........ 256, 257
true reports................................. 245
Estimated by actual sales.. . . . . . . 257
On distillers and brewers for ne­
Bate of duties on............................ 257
glect to pay duties..............245, 246
Of cotton, silk, etc., duty on.......... 261
On distillers and brewers for ne­
Of cotton expt’d; drawback allowed 287
glect to furnish abstract of en­
McCulloh, Professor, manual of com­
tries............... .......................246, 247
mercial values of spirits adopted 240
On trades and occupations for not
Medicines & preparations, stamp duty 282
taking out license....................... 247
Not to be sold without stamp........ 275
On auctioneers for selling at private
Mineral coals, duty on........................ 267
sale....................
248
Mittens, duty o n ................................ 261
On hotels, inns, &taverns for fraud 250
Morocco, etc., duty on........................ 260
For not paying duties on m’factures 256
Mortgage of lands, etc., stamp duty on 280
For removing cotton before the tax
Mustard, ground, duty on.................. 258
is paid.......................................... 261
N.
On auctioneers for neglect to make
return of s a le s ........................... 262
Nebraska, direct tax credited to........ 239
For neglect to make return of the
Ne<v Mexico, direct tax credited t o .. 2S7
number of cattle, hogs, and sheep
Newspapers, of less than 2,000 sub­
slaughtered.................................. 264
scribers............................ - ........... 269
On railroads for neglect to make
Non-residents, lists of, to be made in
return of their gross receipts___ 265
each district................................ 229
On steamboats for neglect to make
Duty of the collector in case of taxes
return of their gross receipts___ 265
on property of...................... 232, 233
On ferry-boats for neglect to make
return of their gross receipts... 265
o.
On banks, etc., for neglect to make
return of p ro fits...........................267
Oath of assessors and assistant asses­
For neglect to make return of ad­
sors of internal revenue .......... 225
vertisements................................ 269
Certificate of................................... 225
For fraudulent return of advertise­
Penalty for acting without............ 225
ments........................................... 269
Of distiller, to verify entries in his
For neglect to pay income tax . . . 271
records......................................... 243
For not using stamp for duties.. . . 272
Of brewer, to verify entries in his
For forging, counterfeiting, or mis­
records......................................... 245
using stamps for duties.............. 273
Occupations, (see Trades.)
For not cancelling stam ps............ 273
Officers of the government, rate of
On express companies for receiving
duty on the salaries o f .................268
packages, etc., without stam p... 275
Oil, coal, duty on................................ 258
On telegraph companies for receiv­
Oils, animal and vegetable, duty on. 257
ing despatches without stam p .. 275
For preparing drugs and medicines
P.
without stamp............................ 275
For removing stamps from articles
Paints and painters’ colors, duty on.. 259
named in schedule 0 .................. 276
Paper, duty on.................................... 260
For selling articles mentioned in
Parasols, duty on................................ 259
schedule C. without stamp........ 276
Passage tickets, stamp duty on........ 281
On executors of deceased persons. 285
Patent agents, license for.................. 253
For refusal to exhibit files &records 285
Pawnbrokers, license for.................... 249
For presenting fraudulent claim for
Peddlers, license fo r.......................... 252
drawback .................................. 287
Penalty not sending lists to assessors 229
Not paying internal taxes............. 231 Pepper, ground, duty on.................... 258
Of collectors failing to account.. . . 236 Perfumery, stamp duty on................. 282
Of collectors for extortion, etc___ 236 Photographs, license for.................... 253
Physicians, license for........................ 253
Por refusing to admit collectors,
etc., into any manufactory......... 236 Pimento, ground, duty on.................. 258
For false swearing......................... 237 Pins, duty on...................................... 259
On distiller for false statem ent... . 240 Playing cards, stamp duty on............ 283




1862.]

I n d e x to E x c is e T a x .
PAGE

293
PAGE

Plate, silver, duty on.................. 262, 263 Spirits, may be removed to any place
Porter, collectors to grant licenses.... 239
in U. S. after inspection.............. 242
Rate of duty on.............................. 243
May be removed for exportation. . 242
Power of attorney, stamp duty on... 281 Stamps,used for duties after Oct. 1, ’62 272
Preserved fruits and meats, duty on. 260
Penalty for not using.........................272
President, duty of, where act cannot
For one instrument not to be used
be executed.................................. 238
for another......................................272
Probate of will, stamp duty.............. 281
Penalty for forging, etc.......... 273, 274
Property to be restored on payment
Penalty for not cancelling.............. 273
of taxes........................................ 232
Commissions to collectors for sale of 274
Exempt from distraint................... 232
Removed from articles.................... 276
Disposition of the surplus proceeds
Dies, etc., appropriation for............ 286
of sale o f .................................... 232 Stamp duties, on agreem’nt or contract 277
Protest, stamp duty on.........................281
On bank checks................................. 277
On bills of exchange, (inland)........277
R.
On bills of exchange, (foreign).. . . 277
On bills of lading...............................278
Railroad bonds, duty on..................... 265
278
On express...............................
Iron, duty on................................... 259
On bond..............................................278
Railroads, to make return of number
On certificates of stock, etc.............. 278
of passengers............................... 264
On charter party...............................279
Receipts, duty on........................... 264
On contract...................................... 279
Penalty on, for fraudulent return... 265
On conveyance................
279
To make returns of bonds issued.. 266
Despatch, (telegraphic).....................279
Penalty for neglect to make return . 266
Entry of goods at custom-house... 280
Real estate, time and place of sale to
Insurance, (life)................................ 280
be advertised................................ 232
Insurance, (marine, inland, and fire) 280
Deed given according to State laws 233
Lease agreement, etc...................... 280
Rights of third parties................... 233
Manifest for custom-house.................280
Collectors to keep record of sale of 234
Mortgage of land, etc..................... 280
Duties of collector when redeemed 234
Passage ticket................................. 281
Of collector to be levied on in case
Power of attorney.......................... 281
of delinquency........................
235
Probate of will............................... 281
May be sold for internal ta x .......... 233 Stamp duty, on protest...................... 281
Rectifiers, license for.......................... 250
On warehouse receipt.......................281
Redemption of real estate.................. 234
On legal documents.......................... 281
On medicines and preparations.. . . 282
S.
On perfumery and cosmetics......... 282
On playing cards............................ 283
Salaries of officers, etc., duty on........ 268
Appropriation for............................ 286 Starch, duty on.................................... 258
Sale, for non-payment taxe s . . . 231, 232 State, licenses not to be against laws of 254
Saleratus, duty on............................... 258 States, etc., where act cannot be exe­
cuted...................................
238
Salt, duty o n ........................................ 260
Savings institutions, duty on profits.. 266 Steamboats, to make monthly return
of passengers.................................264
To make return of profits.............. 266
Gross receipts, duty on.................. 265
Penalty for neglect to make return 267
Penalty on, for fraudulent retu rn .. 265
Screws, duty on.............................. 259
Sheep, slaughtered, duty on.................263 Steamers, passengers, license fo r.. . . 251
Silk, manufactures of, duty on.......... 261 Still, (see distillery.)
Snuff, duty on.................................
259 Sugar, duty on.................................... 258
Soap, duty on...................................... 260 Sugar candy, duty on...........................258
Soap makers, license for.................... 252 Sulphate of barytes, duty on............ 259
Sole leather, duty on.......................... 260 Surgeons, license for.......................... 253
Spirits, collectors to license man’fture 239
T.
Distilled after August 1, 1 8 6 2 .... 240
First proof, the standard of........... 240
Prof. McCulloh’s labels adopted. . . 240 Tallow chandlers, license for.................252
Taverns, (see hotels.)
Inspectors, appointed by collector
240, 241 Taxes, internal, collector to advertise
when and where payable.......... 231
Duty of inspector of....................... 241
Penalty to evade payment of duties 241
Penalty for not paying.....................231
To be collected within six months. 235
Made and sold, to be recorded.. . . 241




294

I n d e x to E x c is e T a x .

[S ep tem b er,

PA G E

Taxes wrongfully collected refunded. 238
Tax to be a lien upon property of de­
ceased persons............................ 284
Telegraph companies not to receive
messages without stamp............ 27 5
Telegraphic despatches, stamp duty. 279
Tennessee, time for paying direct tax
extended......................................239
Theaters, license for........................... 251
Tobacco, duty on................................ 258
Tobacconists, license for.................... 251
Trades and occupations to be licensed
after August 1, 1862.................. 247
Requirements to obtain license for 247
Penalty for not taking out license. 247
Conditions of license to.................. 247
License to be taken out for each.. . 248
Treasury, Secretary of, may declare
what is a bonded warehouse. . . . 241

C.
Umbrellas, duty on.




Varnish, duty on................................ 260
Vessels, pleasure or racing, duty on. 263
TV.

Warehouse, (bonded,) erected by dis­
tiller.............................................
Receipt stamp, duty on..................
White lead, duty on..........................
Wine, duty on.....................................
Wholesale dealers’ license..................

241
281
259
260
249

V.

Yachts, duty on.................................. 263
Z.

259 Zinc, oxyde of, duty on

259

1 8 6 2 .]

295

D i s t i l l a t i o n o f P e tr o le u m .

DISTILLATION OP PETROLEUM.
S P E C IF IC A T IO N S O F T H E P A T E N T G R A N T E D TO C H A R L E S B L A O H F O R D M A N S F IE L D , O F C L A R E
H A L L , I N T H E U N IV E R S IT Y OF C A M B R ID G E , F O R AN IM P R O V E M E N T I N T H E M A N U FA C TU R E
AND P U R IF IC A T IO N O F S P IR IT U O U S SU B STA N CES, AND O IL S A P P L IC A B L E TO T H E P U R P O S E S
O F A R T IF O IA L L IG H T A N D V A R IO U S U S E F U L A R TS.

[C o n tin u ed fro m page 147.]

I

now

p r o c e e d t o s ta te h o w th e s e s u b s ta n c e s m a y

m a r k in g th a t

I

s h a ll d e s c r i b e o t h e r p r o p e r t i e s

of

be o b t a i n e d , f ir s t r e ­
of t h e s e s p i r it u o u s

som e

s u b s ta n ce s a n d o ils , w h e n t r e a t in g o f t h e p r e p a r a t io n o f e a c h .

A n d firs t I w ill d e s c r ib e t h e m a n u f a c t u r e o f A llio le .

This spirituous substance may be separated either from coal, or from
coal-tar, or from the most volatile part of the oil distilled from coal-tar.
I obtain this spirituous substance by reserving the first portion of oil
which passes over on distilling the tar, or the most volatile oil distilled
from the tar in the ordinary manner ; and it is convenient to separate the
first portion equal to one-eighth of the light oil or naphtha, which is ex­
pected from the retort; but the smaller the quantity set aside at first, the
purer, more volatile will the spirituous substance be. I t is convenient
sometimes to continue to receive the distillate, so long as a sample taken
from it will yield a flame entirely white on igniting a current of air
passed through it, as above described, in respect to what I have called a
test bottle; and this applies equally to the rectification by steam, or by
simple distillation with or without water. By repeating this process with
the portion set aside at first, and again reserving the first portion, a more
volatile spirit may be obtained, and this will be more volatile the oftener
the process is repeated. The residue which remains each time may be
added to the common naphtha; and in so treating the oil or naphtha, I
prefer to distil the oil or naphtha in a retort by heat applied without admit:
ting steam or water into the oil or naphtha, and to use a thermometer in­
serted in the retort, or so connected with it as to indicate the temperature
within the retort. And I prefer to set aside separately those portions that
distil over while the temperature of the naphtha is rising through successive
intervals of temperature ; by this means I separate the naphtha into several
oils and spirituous substances differing in respect to their boiling tempera­
tures ; and by repeating this process several times on the first products, I
obtain a considerable quantity of a very volatile spirituous substance, whose
boiling temperature is between 60° and 80°, which does not solidify by the
application of cold about 20° (that is 20° below zero.) This process may
be considered tedious, but it yields a very volatile spirituous substance as a
result, and a similar process is applicable to obtaining in a more or less pure
state the other sjiirituous substances and oils before mentioned. Or I ap­
ply to the coal-tar or crude naphtha any of the usual processes which are
well known, and which are applied to the distillation and rectification of
spirit of wines, the residue, in the case of spirit of wine, being a watery
fluid, and in this case tar or oil.




296

D i s t i l l a t i o n o f P e tr o le u m .

[S ep tem b er,

As what relates to rectification applies equally to benzule as to the alliole
in coal-naphtha, and the benzule is the more important and more abundant
product, I shall now pass on to the methods of obtaining benzule, observ­
ing that the same methods apply to alliole, except that when alliole is re­
quired separately, the first and most volatile portions, viz., such as distil
over below, or only a little above 80°, must be reserved alone, while for
benzule the temperature is allowed to rise higher before charging the re­
ceiver.
T h e s a m e m e th o d s a p p ly to o b t a i n i n g t h e v o la tile s p ir itu o u s s u b s ta n c e s
fro m o th e r t a r r y a n d b itu m in o u s a n d h y d ro -c a rb o n a c e o u s m a tte r s , s u c h a s
w o o d -ta r, p e tr o le u m , m in e r a l n a p h t h a , o ils d is tille d fro m b itu m in o u s s c h ist,
fro m c a o u tc h o u c , a n d o th e r s u c h m a t t e r s ; a n d i t m a y a lw a y s b e a s c e rta in e d
b y a s in g le e x p e r im e n t, w ith a s m a ll r e t o r t a n d t h e r m o m e te r , a s a b o v e
m e n tio n e d , w h e t h e r a n y s a m p le o f s u c h m a t t e r s c o n ta in s su ffic ie n t o f
s p ir itu o u s s u b s ta n c e s to r e n d e r i t w o r th d is tillin g , i t b e in g o b s e rv e d w h e th e r
a la r g e o r s m a ll fra c tio n o f t h e s u b s ta n c e d is tils o v e r a t a t e m p e r a t u r e b e ­
lo w 1 0 0 ° , e x c e p t t h a t w h e n t h e a p p lic a tio n is m a d e t o s u b s ta n c e s o th e r
t h a n c o a l- ta r o r c o a l- n a p h th a , w h a t is s a id o f a llio le a n d b e n z u le m u s t b e
c o n s id e re d to a p p ly to s p ir itu o u s s u b s ta n c e s o f n e a r ly s im ila r v o la tility , b u t
n o t n e c e s s a rily c o r re s p o n d in g in o t h e r p r o p e rtie s to a llio le a n d b e n z u le .

The more perfect the system of rectification, the more free will the
spirituous substance be from oils having less volatility; and for the pre­
paration of benzule such mode or modes of rectification are preferable as
will allow as much as possible of a very volatile spirit which boils when pure
at about 80° to pass over in vapor, and will keep back the vapors of the
less volatile oils. The process of rectification which I recommend, is one
in which the tar, crude-light oil, or crude-naphtha (but I prefer to use the
crude-naphtha or light oil of tar) is placed in a retort, which is heated
either by the direct application of fire, or by steam carried through it either
in closed pipes, or by a pipe opening into the bottom of the retort; the
vapors from the retort are conducted through a head in which a partial con­
densation of the less volatile vapors takes place, so that these are returned
in the liquid state, either to the retort or to a separate receiver, and the
most volatile vapors are allowed to pass on to a condenser, which is kept as
cold as possible, and are then received separately. And I recommend that
the first condenser or head consists of a room or chamber, with a lower
opening, by which all condensed oil may flow back freely into the retort or
other vessel, with an upper opening or pipe to conduct the uncondensed
vapors to the next condenser ; and I recommend that, in the first distilla­
tion, this upper condenser should be surrounded with water, which should
not be changed, but be allowed to rise in temperature as the distillation pro­
ceeds till it boils ; or there may be two or more such vessels, in each of
which a partial condensation may take place so as to rectify the spirituous
matters by one distillation, each being connected, if required, with a sepa­
rate special receiver for the less volatile part therein condensed; and the
apparatus may be so arranged that the vapors from the retort or preceding
condenser, either may or may not pass through the fluid in each succeeding
receiver; and in case more than one such partial condenser is used, I re­
commend that the temperature of that nearest the retort be allowed to rise
till the water surrounding it boils, and the temperature of the last, or that
farthest from the retort, be kept at or below 50° or 60°, if alliole be re­
quired, or 80° or 85°, if benzule be required ; or that the temperature in




1862 .]

D is tilla tio n o f P e tr o le u m .

29 1

the last partial condenser be kept below 60°, till vapors have ceased to es­
cape from it to the final condenser, which will be known by the cessation of
distillation at the final receiver ; and then the fluid in the final receiver be­
ing set aside as alliole, the temperature in the last partial condenser may
be allowed to rise again till it reaches 80° or 85°, and the distillate re­
ceived as benzule so long as it continues to run. I recommend that the
size of the head or partial condenser, if only one be used, be of or about
the same proportion to the size of the retort, as the condensing apparatus
of an ordinary still bears to the still itself, but the water surrounding the
head may be in a much smaller quantity than is necessary in such part of
an ordinary still; if more than one partial condenser be used, they may be
proportion ably smaller. And when I use the term “ head,” I would have
it understood that I use it for brevity to express a partial condenser placed
over a retort, in which an inner condensing chamber is surrounded with
water, or sometimes with oil contained in an outer vessel.
If this proportion be observed, it will usually be found that the distilla­
tion will proceed regularly while the temperature of the water in the head
gradually rises, and that distillation will cease when the water in the head
begins to boil. Distillation may then be continued either by drawing off
the water from the head, or by opening another neck attached to the retort,
through which the remaining naphtha may come over, which will not differ
much from ordinary naphtha in any of its usually recognized properties. I
then repeat this process any number of times, according to the degree of
purity and volatility of the spirituous substance required ; or, as before
stated, by means of successive partial condensers I obtain the requisite purity
by one operation, and I regulate the temperature of the water surrounding
the head by the volatility of the spirit required. The cooler the head be
kept the more volatile and the less in quantity will be the spirit obtained.
And I have two methods of ascertaining the volatility of the spirit which is
distilled over at any time; first, by a thermometer which is either inserted
in the retort, through its side or cover, through a cork or stuffing-box, or is
kept loosely in a closed tube which projects from the side of the retort into
the interior, which tube should be kept corked, to prevent access of cold air
to the thermometer, (and in this case the thermometer will usually show a
temperature two or three degrees lower than the true heat of boiling fluid,)
or the bulb of the thermometer is placed in a small chamber connected with
the upper part of the retort by a short neck, in which is a cork, by turning
which vapor may be allowed access to the thermometer, or the thermometer
may be attached, if successive partial condensers and receivers be used, in
the same manner to the last partial receiver, through which the vapor
passes before entering the last head or partial condenser. And here I may
remark, that the more nearly the temperature of the retort on the second or
any subsequent rectification, or if the successive rectifications be conducted
by one operation, the temperature of the last chamber or receiver through
which the vapor passes before passing through the last partial condenser,
approximates to 80°, while the contents of the retort are in active ebulli­
tion, the more nearly will the fluid distilling at the same time approach to
the nature of benzule, and the more easily will such spirit be purified by
refrigeration, according to the method to be hereafter described. And I re­
commend that when benzule be required for purification by freezing, such
temperature be not allowed to pass 90° before the receiver is changed.
And as the temperature rises in the retort the distillate will be less and less




298

D i s t i l l a t i o n o f P e tr o le u m .

[S e p te m b e r,

volatile. And the other method in which I ascertain the volatility of the
spirit is by the flame yielded by the test bottle, with a current of air, as be­
fore described. If a portion of the first, and therefore most volatile, dis­
tilled from the naphtha be placed in such a bottle, and common air be
blown through the tube which reaches below the level of the fluid, as may
be done conveniently from the mouth, and if a lighted match be at the
same time applied to the mouth of the other tube, the air escaping will
have taken up so much of the vapor of the spirit, that it will burn with a
white flame. If samples be taken as they come from the still at intervals,
and placed in such a test-bottle, it will be observed that the air will still
burn with a white flame; after many such samples have been tried, as the
temperature in the retort rises, however, it will be observed that the testbottle shows a diminution of the whiteness in the flame, which becomes
more and more blue from below upwards, till only the tip of the flame will
be white ; next the whiteness will disappear, and the flame will become en­
tirely blue. And if the distillation be conducted in a still which permits
the whole of the naphtha to pass over, it will be observed that when the
operation has been continued to a certain point, the test-bottle will no longer
yield any flame. I find it convenient sometimes to regulate the change of
the receiver by the observation of the flame, according to the volatility of
the fluid required. It will be found that all that comes over on the second
rectification of the spirituous matter below 90° will yield a good white
flame; and about 100° about one-half or more of the flame will be white.
And here I will further state the properties of the distillates obtained as
the temperature advances, which it is the object of my invention to sepa­
rate from each other and to purify. The first portion of the distillate will
generally be an extremely volatile spirituous substance, which, when purified,
is of a peculiar alliaceous smell, somewhat resembling that of bi-sulphuret
of carbon; it boils when pure at about 65° or 70°, and is changed by mix­
ture with concentrated sulphuric acid, which forms a compound with it.
It does not solidify at 20° below zero. It will usually be obtained mixed
with a certain quantity of the spirituous substance which next follows in
the scale of boiling points. To obtain it moderately free from which, it is
convenient to receive for alliole all that comes over before the boiling tem­
perature in the retort is 90° on the first rectification, and 80° on the sec­
ond ; or if distilled through a condensing head before the temperature of
the head has passed 60°, but by extending the distillation from this spirit­
uous substance a little further, its volatility is but slightly diminished, and
I obtain a mixture of it in any proportion with the spirituous substances of
higher boiling points. If it be required to obtain alliole from the naphtha,
the naphtha should not have been treated with concentrated acids before
distillation, since this substance is, for the most part, changed by such sub­
stances. Immediately following alliole in the scale of boiling points is benzule, which, when pure, boils at 80°, and becomes solid at zero; it exists
in the naphtha, in far larger quantities than the preceding oil, amounting
in some cases to one-eighth of the light oil obtained from the ta r ; it has a
smell somewhat resembling almonds when pure, and is extremely volatile.
It is not destroyed by agitation with sulphuric acid, (by which I mean oil
of vitriol,) and it is convertible into an oil resembling oil of bitter almonds
by nitric acid. To obtain this oil in a state of moderate purity is the chief
object of the rectification to which I subject the naphtha; I obtain it pure
by a process hereafter to be described.




(To be continued.)

1862.]

299

C o m m e rc ia l C h ro n ic le a n d R e v ie w .

COMMERCIAL CHRONICLE AND REVIEW.
THE FLUCTUATIONS IN GOLD— LAW S OF FINAN CE—R ISE IN GOLD AND EXCHANGE— IT S CAUSES— GOLD
DEMAND FOR THE SOUTH— GEN ERA L SHERMAN’S ORDER— WANTS OF MANUFACTURERS— PRICE OF
COTTON— HOARDING GOLD— REMITTANCE OF CAPITAL— CULMINATION OF GOLD P RICE— EXCHANGE
RATES— S PEC IE MOVEMENT— CURRENT TOW ARDS THE CITY— GOLDEN GATE— RATES OF EXCHANGE—
LARGE

IMPORTS— ACCUMULATION

OF

MONEY— B A N K

DEPOSITS— CIRCULATION— S ILV ER — 6M ALL

N O T E S - U . S. DEPOSITS— CONVERSION— LARGE EX PEN 8E8— N EW

LEVIES

OF

TROOPS—PRICES OF

STOCKS— F A L L OF STOCKS— IN TEREST IN GOLD— DUTIES— INCREASED COST OF GOODS— TABLE OF
IMPORT8— RISE IN PRICES TO COVER COST— DRAFTS CHECKED TRADE— EXPORTS— TABLE OF EXPORTS.

A t the date of oar last number the gold movement, consequent upon the
large issues of paper by the federal government, had culminated at a price
of 20 per cent for gold and 131 for sterling exchange. This, in the latter
case, was a rise of 10 percent in four weeks, and of 20 per cent in ninety
days. So sudden a movement could not be expected to maintain itself,
since it carried with it the seeds of its own reaction. The law of paper
finance, although for a few weeks it may seem to be inoperative, does not
fail to exert itself sooner or later, in spite of the most ingenious contrivances
to avert its action; and abundance of paper, like the abundance of any
other article, will not fail to depreciate its value, which depreciation expresses
itself in an apparent rise in the value of other commodities as compared
with it. The rise which took place in gold and exchange sprung from two
causes that, although they may operate at times with less vigor, will never­
theless be permanent in their action as long as paper promises remain the
grand resource of the government. The one leading cause is the dispi sition to hold gold, and the other, the distrust which induces the remittance
of capital out of the country. Every attempt to interfere with the free
movement of capital, however injurious it may apparently be, only aggra­
vates the evil. When the armies first advanced South, so as to bring the
merchant in contact with the producer of raw materials, a large demand
for gold was immediately perceptible, because the holders of materials in
disturbed districts demanded gold only. The demand caused a rise in the
price of the article, which had a damaging influence upon public credit;
but the materials purchased with the gold were of far greater value to the
idle manufacturers, who were suffering for cotton. Under these circum­
stances, General S h er m a n , in an evil hour, issued an order that gold should
not be paid, but that holders should take paper. This proceeding had, of
course, the effect to make sellers disappear, and General S h er m a n was con­
strained to rescind the order. W hen cotton is 45 @ 50 cents in the north­
ern market, and most factories are idle for the want of it, it is no time to
quibble about the means of payment. Nevertheless, the demand for gold
for those purposes gave a spur to the disposition to buy gold to hold, in an­
ticipation of the regular effects of paper money, and it has proved the best
investment during the spring. In the meantime the rise in its price and
the complications of the war induced the remittance of large amounts of
property out of the country. Inasmuch as that the regular imports into
the country exceeded the exports, there was no supply of bills to serve for
the remittance of capital, and these were obliged to be covered by specie
shipments. The urgency of this demand is seen in the fact that, no matter
how high the price of gold rose under the domestic demand, it was worth




300

C o m m e rc ia l C h ro n icle a n d R e v ie w .

[ S e p te m b e r ,
«

still more for remittance, since bills sold at relatively more profitable rates,
and the price reached 120. At this rate holders on speculation were desi­
rous to realize. The demand to go South stopped, the current from the
interior turned towards New York, and at the same time the rise in bills
had stimulated the export of produce, breadstuffs in particular, which had
not risen in price. The expense of remitting capital caused the 'movement
to cease for a time, and the price both of bills and gold gradually declined
under this enhanced supply and lessened demand. The specie movement
was as follows:
S P E C IE

R e c e iv e d .

Jan. 4 ... . . . . . . . .
“
11... $1,445,385
“
18... 1,446,219
“
25... 1,246,029
Feb. 1... 1,514,154
“
9... 1,052,313
“
15... 1,056,426
“
22... ........ ..
855,765
March 1 ..
“
8... . . . . . . . .
815,524
“ 15...
. ............
“ 22...
699,597
“
29...
April 5...
996,445
“ 12... 1,110,231
“ 19... . ............
“ 26...
844,577
May 2... ..............
“ 9...
868,600
“ 17...
755,102
“ 24... 1,913,355
- 31... 2,282,137
June 7... 1,618,876
“ 14...
617,361
“ 21...
986,143
“ 28... ..............
July 5...
811,268
“ 12... ..............
“ 19... 1,244,000
“ 27... ..............
Aug. 2... 2,128,240
“ 9...
“ 16...
941,081
Total.. 27,242,318

E x p o r te d .

AND P R IC E I OF G O LD .

R e c e iv e d .

$885,923
$22,855
289,669
115.69S
117,101
187,253
176,161
123,316
91,161
6,088
628,708
323,906
328,127
1,000
800
27,695
500
650
18,976
222,546
2,070
2,200
1,588
1,750
4,000
1,382
....
700

627,767
854,000
614,146
759,247
741,109
679,075
677,058
490,368
581,292
617,279
635,546
410,804
484,019
604,682
604,682
224,911
553,035
352,391
612,461
393,212
641,451
441,179
Golden G ate lost

964,422

E x p o rte d .

G o ld in b a n k .

P r ic e o f g o ld .

$442,147
1,035,025
547,703
322,918
810,484
976,235
1,156,154
734,512
510,774
585,236
477,335
540,968
779,564
673,826
1,505,728
693,432
1,151,300
712,275
1,574,166
1,093,031
938,032
881,452
1,647,299
1,990,327
8,156,988
3,094,101
2,647.060
2,424,916
1,846,023
784,537
748,523
890,552
700,431

$23,983,878
25,373,070
26,120,859
26,698,728
27,479,533
28,196,666
28,114,148
28,875,992
29,826,969
30,436,644
30,773,050
32,023,390
32,841,862
33,764,382
34,594,668
34,671,528
35,297,944
35,175,828
32,239,868
30,280,697
30,672,760
31,397,284
31,284,882
31,162,048
31,047,945
30,832,626
31,790,519
32,098,174
31,926,609
33,064,575
34,022,490
34,611,069
35,301,778

2 a 4 prem.
4 a5
4 a 44 “
2 a 3f U
3J a 34 ((
34 a 8 f «
4 a 4J “
3 a 8 f (<
2 a 2f u
I f a 2$ <1
2 a 14 ((
14 a I f t i
14 a 14 “
u
14 a 1
I f a 24 ((
2 a 14 i t
14 a l | ((
2 f a 3 f ((
34 a 34 a
3 a 3f a
34 a 3f i t
a 3-§-

it

Sf a 44 u
44 a 64 “
((
6
a 64
7 a 9f u
9 a 10 i t
9 f a 17 “
17 a 20 u
164 a 17 “
144 a 16 <(
124 a 13
144 a 15 i t

3,154,960 14,474,566 38,090,997

U n d e r t h e r is in g v a lu e o f g o ld t h e a m o u n t in th e c ity in c r e a s e d
fro m t h e clo se o f J u n e to t h e m id d le o f A u g u s t. M u c h o f
th is w as, h o w e v e r , h e ld b y t h e b a n k s o n sp e c ia l d e p o s it for t h e i r c u s to m e rs .
T h e e x p o rts w e re m u c h less, a n d t h e lo ss o f t h e G o ld e n G a t e a t s e a c u t o ff
an a m o u n t o f $1,500,000, i n te n d e d fo r L o n d o n a n d N e w York. T h e r a te s
o f e x c h a n g e s y m p a th iz e d w ith th e f lu c tu a tio n in g o l d ; b u t i t is to be re ­
m a r k e d t h a t t h e r a te s o f b ills, a s c o m p a r e d w ith t h e p ric e o f g o ld , a lw a y s
le ft a h a n d s o m e p ro fit o n t h e e x p o r t o f g o ld , a n d t h e p ric e s o f b ills w e re
as f o l lo w s :

$4,500,000




1862.]

301

C o m m e r c ia l C h ro n ic le a n d R e v ie w .
K A TES OF EXC H A N G E.

Dec.
“

Jau.

1,

15,
1,

15,
Feb. 1 ,
15,
Mar. 1 ,
((
15,
«
22 ,
tt
29,
Apr. 6 ,
•(

12,

19,
26,
May 2 ,
((
10 ,
(i
17,
M
24,
U
31,
June 7,
“ 14,
u 26,
July 6 ,
u
12 ,
a
19,
“ 27,
Aug.• 2 ,
9,
(t
16,
M

il

London.
109 a 1091
1101 a llO f
1104 a 113
1131 a 114
113 a 1131
115 a 1151
112 a 113
112 J a 1121
111 a 1121
111 a 112
1111 a 1121
1 I l f a 1121
1111 a 1121
1114 a 1121
1121 a 1131
113 a 114
113 a 114
1141 a 115
114 a 114J
114 a 115
1171 a 118
1201 a 121
120 a 122
127 a 129
1281 a 131
126 a 129
125 a 127
124 a 126
1261 a 1271

Paris.
Amsterdam.
5.25 a 5.15 40£ a 40f
5.15 a 5.10 411 a 41f
5.124 a 5.05 42 a 421
5.05 a 4.90 421 a 431
5.10 a 4.95 421 a 431
4 971 a 4.90 42f a 431
5.05 a 6 .0 0 421 a 43
5.071 a 5.031 421 a 43
5 .0 8 f a 5 , 00 f 42 a 421
5.10 a 5.05 42 a 421
5.071 a 5.021 421 a 42f
5.10 a 5.031 42 a 421
5.10 a 5.0 3 f 41f a 421
5.021 a 5.071 421 a 421
4 971 a 5.021 421 a 42f
4.911 a 5.021 421 a 43
4.961 a 5.00 42f a 43
4.921 a 5.00 42f a 43
4.951 a 4.911 421 a 431
4 95 a 4.91 43 a 431
4.75 a 4.82 43f a 441
4.70 a 4.66 441 a 45
4.70 a 4.621 551 a 451
4.331 a 4.311 48 a 49
4.371 a 4.321 481 a 49
4.45 a 4.35 471 a 481
4.52 a 4.55 47f a 481
4.55 a 4.471 47 a 471
4.45 a 4.40 471 a 47f

Frankfort.
41 a 411
41f a 42
421 a 43
431 a 43f
431 a 431
43f a 44
42f a 43
421 a 43f
421 a 42f
421 a 421
421 a 42f
421 a 4 2 |
42f a 42f
421 a 42f
42f a 47f
42f a 431
4 2 | a 431
43 a 431
431 a 481
431 a 431
441 a 45
45 a 451
45 a 451
48 a 49
481 a 49
48 a 481
47f a 481
471 a 471
471 a 48

Hamburg.
35f a 36
36f a 37
374 a 38
371 a 381
37 a 381
37f a 381
37 a 37f
36f a 37 f
36f a 371
36f a 371
361 a 371
36f a 371
36f a 371
36f a 37f
37 a 371
371 a 371
371 a 38
371 a 38
371 a 381
371 a 381
39 a 391
40 a 401
45 a 451
421 a 431
43 a 44
411 a 421
41f a 42
41 a 42
42 a 421

Berlin.
7 3 | a 74
74 a 741
741 a 75
751 a 761
751 a 76
761 a 77
751 a 75f
74f a 75
74 a 741
74 a 741
741 a 75
741 a 74f
74 a 741
741 a 74f
741 a 74§
75 a 751
75 a 75f
751 a 751
75f a 76
75f a 76
76f a 771
78 a 78f
79 a 791
841 a 851
861 a 871
851 a 861*
82 a 83
82 a 821
83 a 831

The demand for bills was no doubt enhanced by the considerable impor­
tation of goods, which arrived freely in August, under anticipations that
had been indulged that the duties under the new tariff would not be im­
posed upon goods actually shipped before that date. The great abundance
of money also favored as well the import of goods as the remittance of
capital, and this abundance was continually on the increase. It will be ob­
served that since the government began to pay out its paper in the middle
of April, the deposits in bank have increased almost uninterruptedly to the
extent of $46,000,000, and that the loans, in the same time, have increased
nearly $30,000,000, which, to a considerable extent, has been deposited
with the Assistant Treasurer for employment, at 4 @ 5 per cent interest.
The restriction of general business and the adhesion to cash payments have
very greatly reduced the quantity of business paper, and in some cases dis­
count days have passed with absolutely no offerings of paper. At call
money has been offered at 4 @ 6 per cent, and in some cases 3 per cent,
but leading houses do not take it in for want of employment.
It is to be remarked that while this immense abundance of money has
manifested itself in the shape of government promises of $5 and upwards,
the bank circulation has also increased $1,250,000, mostly in small bills,
that have aided to drive out silver fractions, which commanded a premium
of from 10 to 16 per cent. The new issues of small notes by the govern­
ment—designed to remedy this to some extent, but what will really greatly
enhance the evil—are expected to be ready for issue by the first of Sep­
tember. The amount to be issued will reach some $36,000,000, and the
whole issues of paper authorized will reach $360,000,000, including the




302

C o m m e rc ia l C h ro n ic le a n d R e v ie w .

[ S e p te m b e r ,

$75,000,000 reserved to meet tbe deposits if demanded. This amount of
money was no doubt designed with the faculty of receiving deposits, and
of converting into the $500,000,000 loan to meet the wants of the treasury
until Congress should m eet; but since then the expenses incurred for the
organization of 600,000 more soldiers under the new calls will at least
double the government outlays, since these men must have new outfits. It
is quite probable that the new emissions of money will further cheapen its
price, so as to send larger amounts into the treasury for deposit and also for
conversion, should the five twenties again reach par.
The fluctuation in
government securities have been as follows :
P R I C E S U N IT E D STA TES P A P E R .

10,..........
17,..........
23......... .
U
81,........ .
June
7,........
“
14,........
“
26,........
July
6,........
U
12,........
it
19..........
“
27..........
August 2.........
.{
9,..........
16..........
“

May
«
it

/— 6’s,,1861____
Reg.
Coup.
103*
103
105
105
104*
104*
104*
104*
103
106
1031
107*
1021
106*
100*
1001
100*
100
98
98
99
99
981
98*
99
100
100}
1001

5’s, 1884.
94
96
96
96
96
97}
96*
95
88
85
86*
851
85*
90

7 3-10, 6 p. c. certif.
1 year.
3 years.
104
991
100*
105
105
100*
105
100
100*
106*
106*
1001
105f
991
102
981
103
99
101*
971
103
981
102*
981
103*
100
100
100

August
demand
Gold, notes.
2}
i
3
f
8*
i
3}
f
i
4*
3
6*
9
41
10
6*
17
n
19
8
17
61
15
6*
121
51
15
n

The fall in the government stocks during the plethora of money may be
ascribed partly to the quantity of stocks sent from abroad to realize,
and partly to the reverses that overtook the armies. They however gradu­
ally recovered after the payment of the dividends in gold. The interest on
the first issue of $50,000,000 7.30’s fell due August 19, and was paid in gold
at the treasury. The premium on gold being 15 per cent, the holder re­
alized equal to 8-J- per cent interest. At some of the treasuries the gold
itself was not paid, but the premium allowed. Most of the States also
paid their interests in gold. The advance of the government five twenties
to par and over, would no doubt cause the conversion of a large amount of
floating paper, and make some change in the relative value of paper.
The importations at the port for July have been very large under the
circumstances. There was some desire to enter goods, however, before the
anticipated new duties should go into operation. As compared with last
year there has been an increase of $12,000,000 in the imports of July, and
for the seven months of the current year as follows :
IM P O R T S , P O R T O F N E W

Specie.

January..................
February...............
M arch....................
A pril......................
May........................
J u n e .......................
Ju ly ...............

F r e e goods.

YORK.

<----------- E n te re d for------------*
C onsum ptio n . W a reh o u se.

T o tal.

$163,658 $2,552,050 $6,663,396 $3,141,725- $12,620,829
62,007
3,381,473
7,058,174 3,370,486
13,872,140
89,327
3,476,004 10,312,689 4,841,846
IS,719,866
26,152
2,232,315
7,141,197 3,853,218
13,252,882
110,383
1,146,093
8,091,120 4,600,920
12,948,516
61,023
1,122,092
7,278,953 2,874,127
12,336,195
219,001
1,831,932 13,799,505 4,502,764
20,353,202

Total, 7 months..
$731,556 $16,041,959 $60,445,034 $28,185,086 $105,403,685
“ 1861____ 32,906,166 20,257,965 35,191,920 30,441,676 118,797,727




1862.]

303

C o m m e rc ia l C h ro n ic le a n d R e v ie w .

Exclusive of specie the increase has been nearly $20,000,000, and this
increase in the last few months has taken place under advance circulation.
The importer has been required to encounter higher duties, and, in conse­
quence of the paper depreciation, higher exchange, and also a premium on
gold with which to pay duties. The exchange is 20 per cent higher than
in the spring of last year, and the premium on duty notes has ranged 5 @
9 per cent. The average probably makes goods cost 35 @ 40 per cent
higher than last year, and the increase in market prices has not been pro­
portioned to this increased cost. Nevertheless there is a firmness among
holders.
The duties collected by the government were very large for the month
of July, by reason of the large imports and the quantities taken out of
bond. The results were as follows:
R E V E N U E F R O M CUSTOM S A T N E W

YORK.

1860 .

1861 .

1862 .

In July.................................
Previous 6 months................

$4,504,066 04
18,389,679 SO

$&069,590 86
10,585,334 95

$7,211,817 68
25,063,388 08

Total since January 1 st..

$22,893,745 34

$12,654,925 81

$32,275,205 76

The fall business has, to some extent, been checked by the military move­
ments of the government, more particularly the orders for drafts, the effect
of which was likely to interfere wijji the business arrangements of great
numbers.
The exports of domestic produce have been stimulated by the higher
rates of exchange, which have been to the profit of the bill drawer. The
exports have been as follows :
EX PO R TS, PORT OF N EW

YORK.

,--------- F o re ig n .---------- ,

January..................
February................
M arch....................
April........................
May.........................
June........................
July.........................
Total, 7 m onths..
“ 1861..........

Free.
Specie.
$2,658,374 $27,193
49,066
3,776,919
65,388
2,471,233
56,350
4,037,675
76,971
5,164,536
43,358
9,867,614
8,067,337 1,117,193

Dutiable.
Domestic.
Total.
$149,493 $12,053,477 $14,948,437
208,757
10,078,101
14,112,843
458,917
8,985,176
11,980,714
607,678
8,002,094
12,703,797
752,797
9,837,693
15,342,097
372,561
10,048,832
20,332,375
449,948
14,050,437
23,684,915

$36,043,688 1,435,529 $3,000,151 $73,055,810 $113,536,178
71,030,228
79,878,669
3,260,458 1,888,654 3,699,329

Following the rise in bills, each successive month has manifested an in­
crease in exports. In free foreign goods the increase has been mostly guano
shipped to England. The rise in the prices of the breadstuff's shipped has
been about equal to the rise in exchange. It is obvious that the value of
the produce shipped is governed by the specie price in the market of sale.
W ith the paper depreciation here, the prices will apparently rise until they
are higher than abroad. That rise is compensated to the shipper in the
superior price he gets for his bill, hence the apparent rise never interferes
with the progress of export. Nor is it likely that, for the present, the prices
will rise even in paper so much as other articles, since the crops are large—
far exceeding the demands of the home market. The harvests abroad may
yet make considerable quantities desirable.




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MERCHANTS’ MAGAZINE
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E s t a b li s h e d J u l y , 18 3 9 .

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W I L L I A M

VOLUME XLVII.

C O N T E N T S
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4

DANA.

SEPTEMBER, 1862.

O F

N o .

I I I . ,

V O L .

NUMBER III.

X L V I I .

rt.

page

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I. SALT MANUFACTURE OF THE SAGINAW VALLEY, MICHIGAN. 209
II. EXCISE TA X ..................................................................................................... 224
III. INDEX TO EXCISE

TAX...................................................

IV. DISTILLATION OFPETROLEUM................................................................ 295

C O M M E R C I A L C H R O N I C L E AND R E V I E W .
The Fluctuations in Gold—Laws of Finance—Rise in Gold and Exchange—Its
Causes—Gold Demand for the South—General Sherman’s Order—Wants of
Manufacturers—Price of Cotton—Hoarding Gold—Remittance of C a p ita lCulmination of Gold Price—Exchange Rates—Specie Movement—Current
Towards the City—Golden Gate—Rates of Exchange—Large Imports—
Accumulation of Money—Bank Deposits—Circulation—Silver—Small Notes
—U. S, Deposits—Conversion—Large Expenses—New Levies of Troops—
Prices of Stocks—Fall of Stocks—Interest in Gold—Duties—Increased
Cost of Goods—Table of Imports—Rise in Prices to Cover Cost—Drafts
Checked Trade—Exports—Table of E xports.................................................. 299




288