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UNITED STATES INTERNAL REVENUE TAXES.

[From the Revised Statutes of the United States, as amended in 1875.]

Ale, per bbl. of 31 gallons..

$1.00 of 1 per ct.

Banks, on average amount of deposits, each month.
Banks, deposits, savings, etc., having no capital stock, per six months, 4 of 1 per ct.
Banks, on capital, beyond the average amount invested in United States
bonds, each montn

of 1 per ct. of 1 per ct. ..of 1 per ct.

Banks, on average amount of circulation, each month..
Banks, on average amount of circulation, beyond 90 per cent of the capital,
an additional tax cach month

Banks, on amount of notes of any person, State bank, or State banking association, used and paid out as circulation.

Beer, per bbl. of 31 gallons..

Brandy, made from grapes, per gallon..

Brewers, special tax on...

Cigars, manufacturers of, special tax..

10 per ct. $1.00 70

Cigars, of all descriptions, made of tobacco or any substitute therefor, per
1000

Cigars, imported, in addition to import duty to pay same as above.
Cigarettes, not weighing more than 3 lbs. per 1000, per 1000.
Cigarettes, weight exceeding 3 lbs. per 1000, per 1000..

Distillers, producing 100 bbls. or less (40 gallons of proof spirit to bbl.) per

annum..

Distillers, for each bbl. in excess of 100 bbls.

Distillers, on each bbl. of 40 gallons in warehouse when act took effect, and when withdrawn..

Distillers of brandy from grapes, peaches, and apples exclusively, producing less than 150 bbls. annually, special tax $50, and $4 per bbl. of 40 gallons. Distillery, having aggregate capacity for mashing, etc., 20 bushels of grain per day, or less per day.

Distillery, in excess of 20 bushels of grain per day, for every 20 bushels, per day

Gas, coal, illuminating, product not above 200,000 cubic feet per month, per 1000 cubic feet.

100 00

10 00

600

175

6 00

400 00

4.00

4.00

2.00

2.00

10

Gas, coal, when product exceeds 200,000, and does not exceed 500,000 cubic feet per month, per 1000 cubic feet.

15

Gas, coal, when product exceeds 500,000, and does not exceed 5,000,000 cubic feet per month, per 1000 cubic feet.

20

Gas, coal, when product exceeds 5,000,000 feet per month, per 1000 cubic feet

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Liquors, dealers in, whose sales, including sales of all other merchandise,

shall exceed $25,000, an additional tax for every $100 on sales of liquors in excess of such $25,000.

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Snuff, manufactured of tobacco, or any substitute, when prepared for use, per lb..

200 00

32

Snuff-flour, sold or removed, for use, per lb.

32

Spirits, distilled, per proof gallon...

90

Stamps, distillers, other than tax-paid stamps charged to collector, each.
Tobacco, dealers in

10

5 00

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Tobacco, dealers in leaf, for sales in excess of $1000, per dollar of excess ..

50

Tobacco, chewing, smoking, fine cut, cavendish, plug or twist, and twisted
by hand, or reduced from leaf, to be consumed, without the use of ma-
chine or instrument, and not pressed or sweetened, per lb....
Tobacco, all other kinds not provided for, per lb.
Tobacco pedlers, travelling with more than two horses, mules, or other ani-
mals (first class)..

$0 24 24

50 00

Tobacco pedlers, travelling with two horses, mules, or other animals (second class)..

25 00

Tobacco pedlers, travelling with one horse, mule, or other animal (third class)...

15 00

Tobacco pedlers, travelling on foot, or by public conveyance (fourth class)..
Tobacco, snuff, and cigars, for immediate export, stamps for, each
Whiskey, per proof gallon..

Wines and champagne (imitation), not made from grapes, currants, rhu-
barb, or berries, grown in the United States, rectified or mixed, to be
sold as wine or any other name, per dozen bottles of more than a pint
and not more than a quart....

Imitation wines, containing not more than one pint, per dozen bottles....

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STAMP DUTIES.

Bank check, draft, or order for the payment of any sum of money whatsoever, drawn upon any bank, banker, or trust company, or for any sum exceeding $10, drawn upon any other person or persons, companies or corporations, at sight, or on demand....

2 cents.

MEDICINES OR PREPARATIONS.

Every packet, box, bottle, pot, vial, or other inclosure, containing any pills, powders, tinctures, troches, or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other preparations 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 the 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 proprietary medicines, or as remedies or specifics for any disease, diseases, or affections whatever affecting the human or animal body, as follows where such packet, box, bottle, vial, or other inclosure, with its contents, shall not exceed, at the retail price or value, the sum of twentyfive cents, one cent 1 cent. Where such packet, box, bottle, etc., with its contents, shall exceed the retail price of 25 cents, and not exceed the retail price or value of 50 cents, two cents..

2 cents. Where such packet, box, bottle, etc., with its contents, shall exceed the retail price of 50 cents, and shall not exceed the retail price of 75 cents, three cents..

Where such packet, box, bottle, etc., with its contents, shall exceed the retail price of 75 cents, and shall not exceed the retail price or value of $1, four cents..

.3 cents.

.4 cents.

Where such packet, box, bottle, etc., with its contents, shall exceed the retail price of $1, for each and every 50 cents or fractional part thereof over and above the $1, as before mentioned, an additional two cents.....2 cents.

PERFUMERY, COSMETICS, MATCHES, ETC.

Every packet, box, bottle, pot, vial, or other inclosure, containing any essence, extract, toilet water, cosmetic, hair oil, pomade, hair dressing, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aromatic cachous, or any similar articles, by whatsoever name the same 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,

UNITED STATES INTERNAL REVENUE TAXES (Continued).

mouth, or skin, made, prepared, and sold or removed for consumption
and sale in the United States, where such packet, box, bottle, pot, vial,
or other inclosure, with its contents, shall not exceed, at retail price,
the sum of 25 cents, one cent

Where such packet, bottle, box, etc., with its contents, shall exceed the
retail price of 25 cents, and shall not exceed the retail price of 50 cents,
two cents..
Where such packet, box, bottle, etc., shall exceed the retail price of 50
cents, and shall not exceed the retail price or value of 75 cents, three

cents

1 cent.

2 cents.

.3 cents.

.4 cents.

.2 cents.

.1 cent.

Where such packet, box, bottle, etc., shall exceed the retail price of 75 cents, and shall not exceed the retail price or value of $1, four cents. Where such packet, box, bottle, etc., shall exceed the retail price of $1, for each and every 50 cents or fractional part thereof over and above the $1, as before mentioned, an additional two cents.. Friction matches, or lucifer matches, or other articles made in part of wood, and used for like purposes, in parcels or packages containing 100 matches or less, for each parcel or package, one cent. When in parcels or packages containing more than 100 and not more than 200 matches, for each parcel or package, two cents.. And for every additional 100 matches, or fractional parts thereof, one cent.1 cent. For wax tapers, double the rates upon friction or lucifer matches; on cigar lights, made in part of wood, wax, glass, paper, or other materials, in parcels or packages containing 25 lights or less in each parcel or package, one cent...

When in parcels or packages containing more than 25 and not more than 50
lights, two cents..
For every additional 25 lights or fractional part of that number, one cent
additional

.2 cents.

.1 cent.

.2 cents. .1 cent.

Note to Statistics of Manufactures in the United States, on p. 269.

The Superintendent of the Census of 1870 accompanied the tables of statistics relating to manufacturing industry with a statement as to their untrustworthy character, from which the following are extracts:

"The census returns of capital invested in manufactures are entirely untrustworthy and delusive. The inquiry is one of which it is not too much to say, that it ought never to be embraced in the schedules of the census; not merely for the reason that the results are, and must remain, wholly worthless, but, also, because the inquiry in respect to capital creates more prejudice and arouses more opposition to the progress of the enumeration than all the other inquiries of the manufacturing schedule united. It is, in fact, the one question which manufacturers resent as needlessly obtrusive, while, at the same time, it is perhaps the one question in respect to their business which manufacturers, certainly the majority of them, could not answer to their own satisfaction, even if disposed. No man in business knows what he is worth-far less can say what portion of his estate is to be treated as capital.

"The aggregate amount of capital invested in manufactures in the United States as returned is $2,118,208,769. It is doubtful whether this sum represents one fourth of the capital actually contributing to the annual gross product of $4,232,325,442. It is a pity, and may almost be said to be a shame, that statistical information, in many respects, of high authority and accuracy, should be discredited by association with statements so flagrantly false, even to the least critical eye; yet, as the manufacturing schedule annexed to the Act of 1850 requires this return, and as there is a vague popular notion that the statement of capital in this connection is of real and great importance (instead of being, as it is, at the best, of the least consequence), the Superintendent does not feel at liberty to withhold the results from publication; but he feels not only authorized, but required by the facts of the case to brand them as he has here done, in order that no one may be deceived by the show of authority they present. Outgrown and ineffective as is the census law of 1850 in almost all particulars, it is nowhere so painfully and almost ludicrously inadequate as in the canvass of the national industry."

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PRINCIPAL CEREAL PRODUCTIONS OF THE UNITED STATES, 1870.

[From the Official Report of the Ninth Census, 1870.]

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The U.S...

1 Alabama..

Bushels. Bushels. Bushels. Bushels. Bushels. Bushels. 287,745,626 760,944,549 282,107,157 29,761,305 16,918,795 9,821,721

1,055 048 16,977,948

770,866

5,174

18,977

144

2 Arizona..

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25 55,077

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NOTE. The production of the six cereals above named, at the two preceding censuses, was as follows:

Wheat.

Indian
Corn.

Oats. Barley. Rye.

Buckwheat.

Census of 1850..

Census of 1860....

Bushels. Bushels. Bushels. Bushels. Bushels. Bushels. 100,485,944 592,071,104 146,584,179 5,167,015 14,188,813 8,956,912 173,104,924 838,792,742 172,643,185 15,825,898 21,101,350 | 17,571,818

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