THE NEW INTERNAL REVENUE LAW. We have prepared the following alphabetical table of the Taxes and Stamp Duties under the Revenue Law, passed at the first session of the thirty-eighth Congress, and approved June 30, 1864. It will be found very full and complete, and, at the same time, extremely convenient and useful, nothing similar to it having yet been published :— Advertisements, tax on gross receipts for Agents of Insurance Companies, license of Foreign Insurance companies, license of 3 cent per No tax No tax $10 Agreement or contract, other than those specified as requiring a different duty; any appraisement of value or damage, or for any other purpose; for every sheet or piece of paper upon which either of the same shall be written, a stamp duty of five cents is required Provided, that if more than one appraisement, agreement, or con- Alcohol made of spirits which have paid taxes. have taken out a license therefor) whose sales do not amount to $1000 per annum Ale, lager beer and porter, per barrel of thirty-one gallons (and at a like rate for any other quantity, or for fractional parts of a barrel) Ale, lager beer and porter in bottles, for thirty-one gallons (when the duty has not been previously paid on the liquors) Ambrotypes. Any person who makes ambrotypes for sale, license is same as for " Photographers." Animal oils, per gallon, tax Architects, for license Assayers, assaying gold and silver, or either, of a value not exceeding in one year, $250,000, for license $50 5 cents No tax $10 Exempt $1 25 $1 5 cents $10 $100 when the value exceeds $250,000, and does not exceed $200 when the value exceeds $500,000, for license $500 Auctioneers, whose annual sales do not exceed $10,000, for license $10 whose annual sales exceed $10.000, for license $20 Auction sales of goods, real estate, merchandise, articles and things, including all sales of stocks, bonds, and other securities, tax on the gross amount of sale, Awnings, tax on gross amount of sales Bags, tax on gross amount of sales, or total value removed for consumption or for delivery Banks, on average amount of circulation, each month 1-12th of 1 per cent issuing above 90 per cent of their capital in circulating 1-6th of 1 per cent tax on average amount of capital beyond the amount invest- tax on all dividends, in scrip or money, 1-24th of 1 per cent not making dividends, to pay a tax on their profits, of Bankers, using capital not exceeding $50,000, license duty of using capital exceeding $50,000, for every additional $,1000 Bank check, draft, or order for the payment of any sum of money Barytes, sulphate of, tax per 100 pounds Barks, hulls of, hereafter built or finished, on their valuation 5 per cent 5 per cent $100 $2 2 cents 12 cents 2 per cent 2 per cent Provided, That billiard tables kept for hire, and upon which a Billiard rooms, license for each table. 20 cents 20 cents 5 mills 5 per cent $10 $10 ceeding one hundred dollars, five cent stamp required 5 cents And for every additional hundred dollars, or fractional part thereof in excess of one hundred, five cent stamp Bill of Exchange (foreign), or letter of credit, drawn in but payable 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, are required to have stamps the same as inland bills of exchange or promissory notes. If drawn in sets of three or more: for every bill of each set, where the sum made payable shall not exceed one hundred dollars, or the equivalent thereof, in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, two cent stamp And for every additional hundred dollars or fractional part thereof in excess of one hundred dollars, two cent stamp Bill of Lading or receipt (other than charter-pay), 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 cent stamp. 5 cents 2 cents 2 cents 10 cents Bill of Sale, by which any ship or vessel, or any part thereof, shall Exceeding five hundred and not exceeding one thousand dol- Exceeding one thousand dollars for every additional amount Bond. For indemnifying any person for the payment of any sum of Where the money ultimately recoverable thereupon exceeds For the due execution or performance of the duties of any Of any description, other than such as may be required in Bonds of canal companies auction sales of, on gross amount of sales, 50 cents $1 50 cents 3 per cent No tax 50 cents 50 cents $1 25 cents 5 per cent 1 of 1 per cent Bone, manufacturers of, wholly or in part, if not otherwise specified, Bone dust Bonnets Books Bootmaker, making articles to order as custom work, and not for sale generally, shall to the amount of $500 be exempt from duty, and for any excess beyond the amount of $600 and, when no duty has been paid on ingots, pigs, or bars Bread. Brewers, license tax those manufacturing less than 500 barrels per year Bricks, manufactures of, not otherwise provided for Bridges, toll, on gross receipts per cent 3 per cent 5 Bristles, manufactures of, not otherwise provided for Brokers, upon all sales of merchandise, produce, or other goods, of 1 per cent upon all sales and contracts for sales of stocks, bonds, gold and silver bullion and coin, foreign exchange, promissory notes or other securities Brokers, license tax 1-20th of 1 per cent $50 $50 $2 pawn, using capital not exceeding $50,000, license tax Builders' license tax, when contracts do not exceed $25,000, and are when contracts in any one year exceed $25,000, on every ad whose contracts do not exceed $2,500 in any one year Bullion in lump, ingot, bar or otherwise, to be paid by the assayer, and stamped used in the manufacture of silver ware, silver bullion rolled Butchers, license tax whose annual sales do not exceed $1,000, and butchers Burning fluid Calves exceeding three months old, slaughtered, each under three months old, each Calfskins, tanned patent Canals, on gross receipts $25 $1 Exempt of 1 per cent No tax $10 $5 No tax 40 cents 24 per cent when the water is used for mining purposes, on gross receipts 24 per cent Canal companies, interest on bonds, coupons, dividends, or profits carried to the account of any fund navigation companies, on interest, coupons, dividends, Candles, of whatever material made. Candy sugar. See" Sugar Candy." Caps Cards, printed Carriages, &c., valued at $50 and not exceeding $100, including Cassia, ground, and all immitation of, per pound Castile soap. See "soap." Cattle brokers, whose annual sales do not exceed $10,000 whose annual sales exceed $10,000, for each addition- Cattle, slaughtered, over three months old, except when slaughtered slaughtered by any person for his own consumption, not ex ceeding five in number Cavendish tobacco, per pound Certificate of stock in any incorporated company, twenty-five cent stamp required of profits, or any certificate or memorandum showing an 40 cents 5 cents No tax 35 cents 25 cents 10 cents 25 cents Certificate exceeding one thousand dollars, for every additional one any certificate of damage, or otherwise, and all other cer- of deposit of any sum of money in any bank or trust com- for a sum exceeding one hundred dollars, five cent stamp Cement, made wholly or in part of glue, to be sold in a liquid state Contract or agreement, for the charter of any ship if the registered tonnage exceeds one hundred and fifty tons, & if the registered tonnage exceeds three hundred tons, and does Chocolate, prepared, per pound made wholly of tobacco, and also on those known as che- valued at over $5 and not over $15 per 1,000, per 1,000 . movements, sold without being cased 5 per cent |