Page:United States Statutes at Large Volume 14.djvu/162

manufactured or produced for sale from India-rubber, gutta-percha, orIndia rubber, fur, &c. from fur, or fur skins dressed with the fur on, a tax of five per centum ad valorem: Provided, That on allPost, p. 474. articles made of fur, the value of which shall not exceed twenty dollars,Proviso. a tax of two per centum only shall be paid.

Boots, shoes, and shoe-strings. On boots, shoes, and shoe-strings, a tax of two per centum ad valorem; to be paid by every person making, manufacturing, or producing for sale boots or shoes, or furnishing thePost, p. 474. materials or any part thereof, and employing others to make, manufacture,What boot, &c. makers to be exempt. or produce them: Provided, That any boot or shoemaker making boots or shoes to order as custom work only, and not for general sale, and whose work, exclusive of the materials, does not exceed annually in value one thousand dollars, shall be exempt from this tax.

Clothing, gloves, caps, felt hats, &c. On clothing, gloves, mittens, moccasins, caps, felt hats, and other articles of dress for the wear of men, women, and children, not otherwise assessed and taxed, a tax of two per centum ad valorem, to be paid by every person making, manufacturing,Post, p. 474. or producing for sale clothing, gloves, mittens, moccasins, caps, felt hats, and other articles of dress, or furnishing the materials or any part thereof, and employing others to make, manufacture or produce them: Provided,Certain custom work not to be taxed. That any tailor, or any maker of gloves, mittens, moccasins, caps, felt hats, or other articles of dress to order as custom work only, and not for general sale, and whose work, exclusive of the materials, does not exceed annually in value one thousand dollars, shall be exempt from this tax; and articles of dress made or trimmed by milliners or dressmakers for the wear of women and children shall also be exempt from this tax: Provided,Certain work not to be deemed a manufacture. That the branching into sprays, branches, or wreaths of artificial flowers, on which an impost or internal tax has already been paid, shall not be considered a manufacture within the meaning of this act.

Paper. On paper not otherwise herein provided for, a tax of three per centum ad valorem.

Manufactures of cotton, wool, silk, &c., not otherwise provided for. On all manufactures not otherwise provided for, of cotton, wool, silk, worsted, hemp, jute, india-rubber, gutta-percha, wood, 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, a tax of five per centum ad valorem: Provided,When tax to be only on increased value. That on all cloths or articles dyed, printed, or bleached, on which a tax or duty shall have been paid before the same were so dyed, printed, or bleached, the said tax of five per centum shall be assessed only upon the increased value thereof: And provided further,Brown earthen and common stone ware. That any cloth or fabrics or articles as aforesaid, when made of thread, yarn, or warps, imported, or upon which an internal tax shall have been assessed and paid, shall be assessed and pay a tax on the increased value only thereof; and when made wholly by the same manufacturer, shall be subject to a tax only of five per centum ad valorem: And provided further, That brown earthen and common or gray stoneware shall be subject to a tax of two and one half per cent ad valorem, and no more.

Diamonds, jewelry, &c. On all diamonds, emeralds, precious stones and imitations thereof, and all other jewelry, a tax of five per centum ad valorem: Provided, That when diamonds, emeralds, preciousWhen imported, &c. and reset, tax to be only on value of settings. stones or imitations thereof, imported from foreign countries, and upon which import duties have been paid, shall be set or reset in gold or any other material, the tax shall be assessed and paid only upon the value of the settings.

Bullion.

On bullion in lump, ingot, bar, or otherwise, a tax of one half of one per centum ad valorem, to be paid by the assayer of the same, who shall stamp the product of the assay asProduct of assay to be stamped. the commissioner of internal revenue, under the direction of the Secretary of the Treasury, may prescribe by general regulations. And all sales,Sales, transfers, &c. of gold or silver assayed, unlawful, unless stamped. transfers, exchanges, transportation, and exportation of gold or silver assayed at any mint of the United States, or by any private assayer, unless stamped as prescribed by general regula-