466 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 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 Cotton had by of said cotton: Andprovidcd, further, That all cotton owned and held by m“““f°°m'°' “‘ any manufacturer of cotton fabrics on the hrst day [of] October, eighteen mp; hundred and sixty-two, and prior thereto, shall be exempt from the tax hereby imposed; Manufactures On all manufactures of cotton, wool, silk, worsted, flax, hemp, jute,
‘g’gl• India-rubber, gutta·percha, wood, willow, glass, pottery-ware, leather,
,,,,d’,,;· ,5,.,,}},,. paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, ¤1¤1’¤f¤d¤¤i¤l¤¤- bone, bristles, wholly or in part, or of other materials, not in this act otherwise provided for, a duty of three per centum ad valorem : Provided, PM, pp- 717, That on all cloths dyed, printed, bleached, manufactured into other fabrics, 729* or otherwise prepared, on which a duty or tax shall have been paid before the same were so dyed, printed, bleached, manufactured, or prepared, the said duty or tax of three per centum shall be assessed only upon the increased value thereof: And provided, jizrthor, 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 manufactured, the said duty or tax of three per centum shall be assessed only upon the increased valuation thereof: And provided further, That in estimating the duties upon articles manufactured when removed 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 Certain articles upon the net amount after the deductions as aforesaid: And provided, €$d*°mi’:nf:f::d‘ further, That printed books, magaaines, pamphlets, newspapers, reviews, m,.,,, under this and all other similar printed publications; boards, shingles, and all other lum- •¢t— ber and timber; staves, hoops, headings, and timber only partially wrought and unfinished for chairs, tubs, pails, snathes, lasts, shovel and fork handles; umbrella stretchers, pig iron, and iron not advanced beyond slabs, blooms, or loops; maps and charts; charcoal; alcohol made or manufactured of spirits or materials upon which the duties imposed by this act shall have been paid; plaster or gypsum; malt; 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 milk; bullion, in the manufacture of silverware; brick; lime; Roman cement; draining tiles; marble; 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 act: 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. AUCTION SALES. ·*“°“°” *1*- SEO. 76. And be it further enacted, That on and after the Erst 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 securities, 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 declaration under oath or ainrmation, in form and manner as may be prescribed by the Commissioner of Internal Revenue, that the same is true and
