4. The quota of New Hampshire (as finally assessed) in 1799, was 77,968 dollars. The quota now proposed for it, is $ 96,793 37. Then, as 77,968: 96,793 37 :: 26,027 : 32,311 21, the sum now payable by Rockingham county. Although mathematical accuracy has not thus been attained, no considerable inequality is believed to have been occasioned; and the proposed provision, by which the right is given to the states of altering the quotas of their counties, whenever their legislatures should deem an unjust or unequal apportionment to have been made by the act of congress, has been considered as securing the people of every part of the country from an unfair or oppressive bearing of the tax upon them. States in which the quotas of counties have been found by comparing their population in 1810 with that in 1800, and the direct tax of 1799: New Hampshire, Rhode Island, Vermont, New York, Pennsylvania, Delaware, and Maryland. States in which the quotas of counties have been made to bear the same proportion to the whole quota of the state, as the amount of the state taxes in each county: Massachusetts, Connecticut, New Jersey, Virginia, North Carolina, South Carolina, Georgia, Ohio, and Kentucky. In Tennessee and Louisiana, the necessary information respecting state taxes has not yet been received. The act likewise provides that each state may pay its quota into the treasury of the United States, on which a deduction of 15 per cent. will be made, if paid before the tenth of February, and of 10 per cent. if paid before the first of May, 1814, provided the state give the secretary notice of its intention one month prior to such payment. Quotas of the States. New Hampshire Rhode Island Vermont New York Pennsylvania Delaware Maryland Massachusetts Connecticut $ 96,793 37 34,702 18 98,343 71 430,141 62 365,479 16 32,046 25 151,623 94 316,270 98 118,167 71 Ohio Kentucky 104,150 14 168,928 76 § 10. II. Duties on licenses to distillers of spirituous liquors, estimated to produce $ 765,000. These duties are laid on the capacity of the still, including the head, and are rated as follow: On stills employed in distilling from For every boiler, however constructed, employed for the purpose of generating steam in those distilleries where wooden or other vessels are used instead of metal stills, and the action of steam is substituted to the immediate application of fire to the materials from which the spirituous liquors are distilled, double the amount of the above duties on each gallon of the capacity of the boiler, including the head. 11. III. A duty of 4 cents per pound on all sugar refined within the United States, entitled, however, to drawback on exportation, if amounting to $12 or upwards, estimated to produce $200,000. § 12. IV. Duties on licenses to retailers of wines, spirituous liquors, and foreign merchandise as follow, estimated to produce $500,000. In cities, towns, or villages, containing, within the limits of one mile square, more than 100 families. On retailers of merchandise, including wines $25 per annum. and spirits In places containing, within the above limits, less than On retailers of merchandise, including wines of merchandise other than wines $15 per annum. 15 12 10 10 Every person dealing in goods, wares, and merchandise, except such as are of the growth, produce, or manufacture of the United States, except such as are sold by the importer in the original cask, package, &c. in which they were imported, is deemed a retail dealer in merchandise within the meaning of the act; every person dealing in wines in less quantities at a time than 30 gallons, except the importer as above, is deemed a retail dealer in wines; and every person dealing in distilled spirituous liquors in less quantities than 20 gallons at a time, is deemed a retail dealer in spirituous liquors. Exceptions are drawn in favour of physicians, apothecaries, &c. as to wines and spirituous liquors used in the preparation of medicines; and of distillers, who may sell domestic spirits in quantities not less than five gallons at a time at the place where they are distilled. §13. V. A duty on sales at auction of one per cent. on sales of goods, wares, and merchandise, and a quarter of one per cent. on sales of ships or vessels, estimated to produce $50,000. The following sales are exempted from those duties, viz. sales of goods, &c. made in execution of any rule, judgment, &c. of any court of the United States, or in virtue of any distress for rent, or any other cause for which a distress is allowed by law, or made in consequence of any bankruptcy or insolvency, pursuant to any law concerning bankruptcies or insolvencies; or made in consequence of any general assignment of property and effects for the benefit of creditors; or made by or on behalf of executors or administrators; or made pursuant to the directions of any law of the United States, or either of them, touching the collection of any tax or duty; or disposal by auction of public property of the United States or of any state; or to any sale by auction of ships, their tackle, apparel, and furniture, or the cargoes thereof, wrecked or stranded within the United States, and sold for the benefit of the insurers or proprietors. §14. VI. Duties on carriages as follows, estimated to produce $150,000, viz. On every coach On every chariot or post-chaise $20 per annum. 17 On every phaton and coachee having pannel work in the upper division $10 per annum. On every other four wheel carriage hanging on steel or iron springs On every four wheel carriage on wooden springs, and every two wheel carriage on steel or iron springs On every other four or two wheel carriage 4 2 In cases of doubt, carriages are to be deemed to belong to that class which they most nearly resemble. All carriages usually and chiefly employed in husbandry, or in the transportation of goods, are exempted from duty. § 15. VII. Stamp duties on bank notes, and on certain negociable paper, estimated to produce $400,000, viz. On bank notes, Not exceeding $1 Above 5 and not exceeding 10 Above 10 and not exceeding 20 1 cent. 2 3 5 10 20 50 100 500 1000 5000 On bonds, obligations, or promissory notes, discounted by any bank company, or banker, and on foreign or inland bills of exchange above $50, and having one or more endorsers. Not exceeding $ 100 Above 100 and not exceeding 200 Above 5000 and not exceeding 7000 5 cents 10 25 50 75 100 150 200 250 350 400 500 Treasury, notes, drafts or bills drawn by the treasurer of the United States, checks payable at sight, and all second or other copies of a set of exchange, are exempted from duty; and banks are allowed to compound for the stamps on their notes by paying one and a half per cent on the amount of their dividends. 16. The internal duties go into operation on January 1, 1814, on which day persons affected by them become liable to the following penalties, for breaches of their provisions: 17. PENALTIES. On Distillers. For distilling without a license (application for which must be made in writing to the collector, stating the place of distilling, the number and contents of the stills or boilers, and the materials to be used), $100, with double duties for the term the stills have been used without license, and costs of suit. For a false statement, or for distilling from materials other than those stated in the application, $150, with costs of suit. For refusing to admit the collector into the distillery at all reasonable times, or to suffer him to examine or measure the stills or boilers, $500. On Sugar Refiners. For neglecting, on the 1st of January, 1814, or, afterwards, at least twenty days previous to commencing business, to enter in the collector's office, the building where the manufactory is carried on, and the capacity of every pan or boiler employed; and for neglecting to give bond in the sum of $5000, that a regular account shall be kept of all sugar refined, and of all the quantities sent out of the manufactory, of which a just account shall be rendered, together with a particular report of the buildings, pans, and boilers employed, on the 1st day of every April, July, October, and January, and the duties on all that has been sent out paid or secured to be paid, on such day, a penalty of $500, and costs of suit, together with the forfeiture of every pan and boiler that has been used. All sugar manufactured within the United States after the first of January, 1814, shall be forfeited on default of the payment of duties thereon. On Retailers of Wines, Spirituous Liquors, and Foreign Merchandise. For selling by retail without a license from the collector (renewable yearly, on payment of the duty), or for selling at more than one place at a time, without a license for each place, $150, in addition to the payment of the duty, with costs of |
