Page:United States Statutes at Large Volume 13.djvu/330

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Duty.
Dolls. cts.
Perfumery, &c.PERFUMERY, COSMETICS, PHOTOGRAPHS, MATCHES, AND CARDS.
For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any essence, extract, toilet water, cosmetic, hair oil, pomade, hair-dressing, hair restorative, hair dye, tooth-wash, dentifrice, toothpaste, aromatic cachous, or any similar articles, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known, or distinguished, used or applied, or to be used or applied as perfumes or applications to the hair, mouth, or skin, 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 exceed, at the retail price or value, the sum of twenty-five cents, one cent
1
Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of twenty-five cents, and shall not exceed the retail price or value of fifty cents, two cents
2
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
3
Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of seventy-five cents, and shall not exceed the retail price or value of one dollar, four cents
4
Where such packet, box, bottle, pot, phial, or other enclosure, with its contents, shall exceed the retail price or value of one dollar, for each and every fifty cents or fractional part thereof over and above the one dollar, as before mentioned, an additional two cents
2
Friction matches, or lucifer matches, or other articles made in part of wood, and used for like purposes, in parcels or packages containing one hundred matches or less, for each parcel or package, one cent
1
When in parcels or packages containing more than one hundred and not more than two hundred matches, for each parcel or package, two cents
2
And for every additional one hundred matches or fractional part thereof, one cent
1
For all cigar-lights and wax tapers, double the rates herein imposed upon friction or lucifer matches: Provided, That the stamp duties herein provided for on friction or lucifer matches made in part of wood, or cigar-lights or wax tapers, shall not be imposed until the first day of September, eighteen hundred and sixty-four; but until that time the tax shall be assessed and collected as heretofore, and on and after said first day of September, every package or parcel sold by any person, firm, company, or corporation, shall be stamped as herein required.
Photographs, ambrotypes, daguerreotypes, or any sun-pictures, except as hereinbefore provided, upon each and every picture of which the retail price shall not exceed twenty-five cents, two cents
2
Exceeding the retail price of twenty-five cents, and not exceeding the sum of fifty cents, three cents
3
Exceeding the retail price of fifty cents, and not exceeding one dollar, five cents
5
Exceeding the retail price of one dollar, for every additional dollar or fractional part thereof, five cents
5
Playing-cards. — For and upon every pack of whatever number, when the retail price per pack does not exceedPost, p. 482. eighteen cents, two cents
2
Exceeding the retail price of eighteen cents, and not exceeding twenty-five cents per pack, four cents
4
Exceeding the retail price of twenty-five cents, and not exceeding fifty cents per pack, ten cents
10
Exceeding the retail price of fifty cents, and not exceeding one dollar per pack, fifteen cents
15
Exceeding the retail price of one dollar, for every additional fifty cents, or fractional part thereof, in excess of one dollar, five cents
5


Allowance and drawback.

ALLOWANCE AND DRAWBACK.

Sec. 171. And be 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, except raw or unmanufactured cotton, refined coal-oil, naphtha, benzine or benzole, distilled spirits, manufactured tobacco,Post, p. 482. snuff and cigars of all descriptions, equal in amount to the duty or tax paid thereon, and no more, when