THE C.1 REVENUE DILL Where Uncle Sam's Fighting Money Is Raised. THUGS SUBJECT TO STAMP TAX. fa Ihu te Da Levied e ea, Ttoer, Telephone Mmagi, Tele pui, ItaUroad Ticket. Medietas, Oil Hi Sager Th Bead aad BelgaJorage Feature. An Act to Provide Ways and Moan to Moot War Expenditure aud For Other Purpose. ".. ' Bo I enacted by the senate and house of representatives of the United State of America In congress assembled. That there shall be paid, In lteu of tho tux of f 1 now Imposed by law, a tax of 9 on all beer, lager beer, ale, porter and other similar fermented liquors, brewed or manufac tured and told or stored In warehouse, or removed for consumption or sale within the United States, by whatever name such liquors may be called, for ovory barrel containing not more than 81 gallons, and at a like rate for any other quantity or for the fractional parts of a barrel author ized and defined by law. And section 8880 nf the revised statutes Is hereby amended accordingly, provided, that a discount of 7 ,S per centum shall be allowed upon all sales by collectors to brewers of the stamps provided for tho payment of said tax. Special Taxes. Pec 0. That from aud after July 1, 1SU8, special taxes shall bo and hereby are Imposed annually as follows that la to cay: 1. Banters using or employing a capital not exceeding tho sum of $25,000 shall pay $50. When using or employing a capi tal exceeding (6,000, for every additional $1,000 In excess of 125,000, 12, and In esti mating capital surplus shall be included. Tho amount of such annual tax shall in all casus bo computed on the bonis of tho capital and surplus for tho preceding fiscal year. Any savings bank having no capi tal stock and whose business is confined to receiving deposits and loaning or in verting tho sumo for the benefit of lt de positors, and which dues no other business if banking, shall not bo subject to this tax. 3. Brokers shall pay 50. Every person, Ann or company whoso business it Is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes or other se curities for themselves or others shall bo regarded as a broker, provided tliat any person having paid the special tux as a banker shall not bo required to pay the special tax as a broker. 3. Pawnbrokers shall pay $30. 4. Commercial brokers shall pay $20. 5. Customhouse brokers shall pay $10. 0. Proprietors of theaters, museums and ronrert halls In cities having mora than 25,000 population as shown by tho last preceding United States census shall pay 8100. 7. Tho proprietor or proprietors of cir cuses shall pay $100. 8. Proprietors or agents of all other publlo exhibitions or shows for money shall pay $10, and but ono special tax shall bo required for exhibitions within any one state, territory or the District of Columbia. 9. I'roprlctors of bowling alleys and Milliard rooms shall pay $5 for each alley or table. Tobacco, Cigars, Cigarettes aad Snuff. Sec. 8. That there shall, in lieu of the tax now Imposed by law, bo lovled and tillertrd n nx of 12 rents per pound U'wui nil i-i'ar-. im! ruT Iwnvover prer-ared. unit : i i ' ;-ir.i-i:i!.. t...!. i i.- i ' ' rignti-ttcj v.i.U:ii in: 1 and "I1 or removed for consumption or rule lucre Khali be levied and collected the !!! wii.g taxes, to bu (xtid by tho uianu laet; rer thereof namely, a tax of $3.00 tT .lousaml on cigars of all descriptions kkk.l- of tobacco or any substitute there lor and weighing mnro than three pounds per thousand, and of $1 per thousand on rignr made of tobacco or any substitute therefor and weighing not more than ihtvc pounds per thousand, and a tax of tXHOpor thousand on cigarettes made of tohaero or any substitute therefor and weighing more than three pound per tbmi-and, and $1.50 cents per thousand on ripirette made of tobacco or any substi tute therefor and weighing not more than three pounds per thousand. The law also provides for smaller packages and tobacco removed from the factory or custom house before the passage of this act bearing tax Ftani' must pay a tax equal to one-half the difference between the tax already id and the tax levied in this act upon tuch articles. Sc. 4. That from and after July 1, 1616, rpecial taxes on tobacco dealers and manufacturers shall bo and hereby are Im posed annually as follows, the amount of such ennual taxes to be computed in all com on the basis of the annual sales for tbo preceding fiscal year: Dealers in leaf tobacco whose annual sales do not exceed 50,000 fwunds shall each pay $4. Dealers in leuf tobacco whose annual sales exceed 60,000 and do not exceed 100,000 pounds uy $18 and if their annual sales ex md r'J.OOO pounds shall pay $24. Deal fit in tcljticco whose annual ssles exceed M.000 pounds shall each pay $18. Manu facturer of tobacco whoa annual sale do nut cx-eed 50,000 pounds shall each pay K. Manufacturer of tobacco wboee an v oal rales exceed 50,000 and do not exceed JOO.ow jxjodiI slwll each pay H- Mtn-ufactivn-tof tobacco whoa? annua, spies exceed 113,000 pou'inl shall each pay yiuuZZ?u!ZZn pf dgart whoso annual wlesdo 1.0 loee IW.OOO cigar hall arh pay $. alsinlacturer of dg&M v, h'jKj LLDUil atle exceed 100,000 and do rot wwl 800,ttW cigars shall each pay tit. MaotiXocturert of cigars whoas an nual sales exceed 00,000 cigar shall each ty$4. And every person who carries on any trust boss or ooroeetton for which special taxet are Imposed by. this act, withoat bar log paid th special tax betrln provid td, Khali, besides being liable to the pay ment of such special tax, b deeiBtd gulKy of a wkd.Hauur upon conviction thereof shall V a fine of not luoee than $500 or be imieoned not snot than six mouths, or buck, at the diacrtrtioa of tat court. rir C. Until appropriate stamp art prepared and furnished th starops karat for uaud to denote Las Daymen t of tbt la tertml rrveuu tax on brinented liquors, LuUmuu. suuff. cigar and cUarettas may Im0Uiu.4lU imprinted wita a anttabla oVt tec 1j Qtxxte tb Dew rata of lax. And aor iiersuti bavins: oets1on of vn tatMps berrtofewa taaued (or tho aaymant U the tax itpon ferutcsted liquors, toJkMpak racS, tlxun or clfavtua abafl priavl tb4 euue fcu tlc ;5UcVuf U flat Wratict, fffW aaU roovire then at das priu paid tat ta Ilea theraof new or Imprinted stamp I th rat prorkled by thU ad ; Bee. 6. That on and after the flmt day f July, ISttS, tber shall be lerled, oolleot ed and paid, for and In respect of th er eral bond, debenture or certificate of stock and of Indebtedness and other docu ments, instruments, matter and thing mentioned and described in schedule A of this act, or for or In respect of the Tellum, parchment or paper upon which such "in struments, matter or things, or any of them, shall be written or printed by any person or persons, or party who shall make, lgn or issue the same, or for whose use or benefit the same shall be made, signed or Issued, the several taxes or sums of money set down In figure against the some respectiYoly or otherwise specified or set forth In the said schedule. ' And there shall also bo levied, collected and paid, for and in respect to the medi cines, preparations, matter and things mentioned and described In schedule B of this act, manufactured, sold or removed for sale, tho several taxes or sums of money set down In words or figures against the saino respectively or otherwise specified or set forth in schedule B of this act. Sec, 7. That It any person or persons shall make, sign or issue, or cause to be modo, signed or Issued, any instrument, document or paper of any kind or descrip tion whatsoever, without tho same being duly stamped for donotlng the tax hereby Imposed thereon or without having there upon an adhesive stamp to denote said tax, such person or persons shall bo doomed guilty of a misdomeanor and upon convlo tion thereof shall pay a fine of not more than $100, at tho discretion of the court, and such Instrument, document or paper, as aforesaid, shall not bo competent evi dence In any court Section 8 provides penalties for forgery and counterfeiting aud the uso of washed stamps, etc. Upon conviction the culprit shall pay a flno of not less than $50 nor more than $500 or be Imprisoned not more than six months, or both, at tho discretion of tho court, provided that any proprietor or proprietors of proprietary articles, or articles subject to stamp duty under sched ule B of this act, shall have tho privilege of furnishing, without expense, to tho United States, his or their own dios or do- signs for stani)S to bo used thereon, to be I sloncr of Internal revenue, for his or their separate uso, which shall not be duplicated to any other person. Sec. 10. That If any person or persona shall make, sign or Issue, or cause to be modo, signed or issued, or shall accept or pay, or cause to bo accepted or paid, with design to cvndo tho payment of any stamp tax, any bill of exchnngo, draft or order or promissory notcforthepaymcntof money, llablo to any of the taxes imposed by this act, without tho sntno being duly stamped, or having thereupon nn ndhesivo stamp for denoting tho tax hereby charged there on, ho, slio or they shall bo deemed guilty of a misdemeanor and upon conviction thereof shnll bo punished by a flno not ex ceeding $200, at tho discretion of tho court. Bills of Exchange. Sec. 11. That tho acceptor or acceptor of any bill of exchange or order for the payment of any sum of nioney drawn, or purporting to be drawn, In any foreign country, but payable in tho United States, shall, before paying or accepting tho same, place thereupon a stamp, indicating tho tax upon the snmo, as tho law requires for inland bills of exchango or promissory notes, and no bill of exchango shall lie paid or negotiated without such stamp. (Penalty a fine not exceeding $100.) , Section 12 provides that in some country district postmaster shall assist collectors : Mm : a to Users. ( IT . 1 t ( it fervni , 11 it. i -ve. if t -r. .1" ,, :.! ,. : t ; 1 -1 r .!!, iiti . -uu uy ! ! ' m. doou "in 11. ji it 11'. m:y i.ii.u 1 1 u'l'iption 1. !.HMieer mentioned In m-I.uuiiIu A of 1 Lit, ..ct without tho saiao being duly htamjied or having thereupon an adhesive stamp for donotlng tho tax charges there on and canceled in the manner required by law, with Intent to evado thaprovlsions of this act, shall bo deemed gviim- of a mis demeanor, and upon conviction thereof shnll bo punished by a fine not exceeding f .Mi. or by imprisonment nut exceeding six months, or lxith, in tho discretion of the court, and such Instrument, document or paper not being stamped according to law, shall be deemed invalid and of no effect. (Tho remainder of the section provide for the remission of the penalty in case of accident and mistake, etc. ) See. 14. That hereafter no Instrument, paNT or document required by low to bo stamped, which has been signed or issued without being duly stamped, or with a do Ocici, t stamp, nor any copy thereof, shall Ixi ret-orCi-d or admitted or used as evi dence in any court until a legal stamp or stamps, denoting tho amount of tax, shnll bavo been ofllxcd thereto, as prescribed by law, provided that any bond, debenture, certificate of stock or certificate of indebt edness issued in any foreign country shall pay the same tax as Is required by law on similar instruments when Issued, sold or transferred In the United States, and the party to whom the asm 1 Issued or. by whom It Is sold or transfcrrud shall, boforo selling or transferring the same, affix thereon the stamp or stumps Indicating the lax reqntrcd. Sec. 15. That it shall not ho lawful to record or register any Instrument, paper or document required by luw to be stamped unless a liampor stump of the prtipcr amount shall have been affixed and can celed in the manner proscribed by law, and the record, registry or transfer of any such Instruments upon which tho proper stamp or stamps aioresam snau not nave Deen e""'.i rjrt crled, at aforesaid, tliull not be wd in evidence. Sec 10. That no Instrument, pnticr or document required by law to bo stamped shall bo deemed or hem Invalid ana or no effect for the want of a particular kind or description of stamp designated for and denoting the tax charged on any such In strument, paper or document, provided a legal documentary stamp or stamps denot ing a tax of equal amount shall have been duly affixed and used thereon. Sre. 17. That all bonds, debentures or certificate of Indebtedness Issued by the officer of the United States government, or by the officer of any state, county, town, municipal corporation or other tor Duration exercising th taxing power, shall b and hereby are exempt from the stamp taxes required by this act, pro Med that It I th latent hereby to exempt from th staaip taxes Imposed by this tot such stats, county, town or other municipal corporation In th exercbw only of func tions uictly belonging to them In the or dinary govern mental, taxing or municipal capacity ; provided further that stock and toads Issued by eo-ooeratlv building and loan association whose capital ttock does pot noted 110,000 and "banding and loan tattoelationt or companies that mak loan Mily to thatr sharr holders shall bt txempt lltffwtMaod titer thatratdar af Jnlyi 18M, no telegraph eotnpaay or It cent Ob eniatoyea saall tmnamlk to any person any dispatch or meats go without an adhesive stamp, denoting the tax lm- posed by this act, btinc affix to a copy ' thereof or baring toe tame stamped there upon, and in default thereof shall incur a Bpnalty of $10, 4rovided that only on stamp shall bt required In each dispatch ar massage, whether cent through ono or more companies; provided that the mes sages or dispatches of the officers and em ployee of any telegraph or telephone com pany concerning the affairs and service of tho company and like message or dis patches of the official and employer of railroad companies lent over the wire on their respective railroad shall bt exempt from thl requirement; provided further that messages of officers and employee of the government on official business shall be exempt from tho taxes herein Imposed upon tolegraphlo and tolephonlo messages. Soc, 1U. That all the provisions of this act relating to diet, stamps, adhesive stamps and stamp taxes shall extend to and Include (except where manifestly In applicable) all tho articles or objects enu murated in schedule B, subject to stamp tuxes, and apply to the provisions In rela tion thereto. Proprietary Medicines. 800. 20. That on and after the 1st day of July, 1808, any person, firm, company or corporation that shall make, prepare and sell or remove for consumption or sale drugs, medicines, preparations, composi tions, articles or things, including per fumery and cosmetics, upon which a tax is imposed by this act, as provided for In scbedulo B, without affixing thereto nn' adhesive stamp or label denoting the tax before mentioned shall bo deemed guilty of a misdemeanor and upon conviction thereof shall pay a fine of not nioro tiinn $500 or be imprisoned not nioro than six months, or both, at the discretion of tho court, provided that no stamp tax shall l imposed upon any uncompoumlcd me dicinal drug or chemical nor upon any medicine sold to or for the use of any per son which may bt mixed or compounded for said person according to tbo written recijio or prescription of any practicing physician or surgeon or which may be put up or compounded for said person by a druggist or pharmacist telling at retail only. Sec, SI. That any manufacturer or mak er of any ef the articles for sale mentioned In schedule B, after the same shall have been so modo and the particulars herein before required at to stamps have been compiled with, or any other person who shall take off, remove or detach or cause or permit or suffer to be taken off or re moved or detached, any ttamp, or who shall, use any stamp or any wrapper or cover to which any stamp Is alllxed, to cover any other article or commodity than that originally contained In such wrapper or cover, with such stamp when first used, with tho Intent to evade the stamp duties, shall for every such article rospootlvely, in respect of whioh any such offense shall be committed, lie deemed guilty of a mis demeanor, and upon conviction thereof shall ity a fine of not more than $500 or bo imprisoned not more than tlx months, or both, and every such article or com modity as aforesaid shall also be forfeited. Soc 23. That any maker or manufac turer of any of the article or com modi Ilea mentioned In schedule B as aforesaid or any other person who shall tell, send out, reinovo or deliver any artlclo or commod ity manufactured as aforesaid before the tax thereon shall have boon fully paid by alllxlng thereon tho proper stamp, as In this act prOTidsd, or who shall hldo or conceal or CUM to be hidden or concealed, or who shall remove or convoy away or deposit, or cause to bo removed or convey ed away from or tlejiwltcd Jn any place any such artlclo 01 i. r-'.i'I'y :o cv.-vM tho tax chnrgcuMo , .-i :. - , tnercoi snau 00 (icemen itu.i'.y .i u J.i.ue mereoi snau uu iieemeti ii r.v 4u i j.i.ir mcanor and upiin conviction then ,11 pay n lino of not more than $500 or be tm prisoned not nioro than six months., or both, at the discretion of tho court, togeth er with the forfeiture of any such artlclo or commodity, provided that articles upon which stamp tuxes are required by this act may, whon intended for exportation, bo manufactured and sold or removed with out having stumps affixed thereto, and without being chnrged with tax as afore said, and every manufacturer or maker of any article as aforesaid intended for ex portation shall give such bonds nnd he subject to stC'lt rules and regulations to protect tlie revenue against fraud. Section f.'l provides that manufacturer! must furtiMi monthly schedules concern ing their output and file them with the collector. Sec. SI. That tho stamp taxes prescribed In this act on tho article provided for In schedulo B shnll attach to all audi articles and things sold or removed for sale on and after tho said 1st day of July, 18U8. Every person, except as otherwise provided In thlt act, who offers or exposes for sale any artl clo or thing provided for In said schedule B, whether the article so offered or exposed Is of foreign manufacture and Imported or of dorocstio manufacture, shall bo doomed the manufacturer thereof and shall be sub ject to all the taxes, liabilities and penal ties Imposed by law fur the sale of article without tho use of tho proper stamp denot ing tho tux mid thereon, and all such ar ticle of foreign manufacture shall, In ad dition to tho Import duty imposed on th some, bo subject to the stamp tax pre scribed In thl act; provided further that Internal revenue stump required by exist ing law on Imported merchandise thall be affixed thereto and cancelled at the expense of the owner or Importer before tho with drawal of tuch merchandise tor consump tion. Section 80 provide for (bo preparation of the stamps, etc chednle A Stamp Taxes. Bonds, debenture or certificate of In debtedness Issued after the 1st day of July, 1808, by any association, company or cor poration, on each $100 of face valuo 01 fraction thoreof, 5 cents, and on each orig inal issue, whether on organization or re organization, of certificates of ttock by any tuch ussocbitlon, company or corporation, on each $100 of face valuo or fraction thereof, 5 cents, and on all sales or agree I meat to tell or memoranda of sale or d-1 llvrrlbf or transfers of share or certificate of ttock In any association, company tr corporation, whether mads upon or shown by tht books of the association, company tr corporation, or by any Bjangtunent In blank, or by any delivery, or by any paper or agreement or memorandum' or other evidence of transfer or tale, whether ea titling the bolder in any manner to tot benefit of tuch stock, or to ttoute the fu ture payment of money, or for tht future transfer of any ttook, on each $100 of fact value or fraction thereof, cent, provided that in uaas of sale where tbt tridanct of transfer It shown only by th bopk of tbt eomnanv the atamD ahall bt nuotd apoa tuck book, and where tbt atuUfcrVpt own erthlp b by transfer oartlfieat tM taaap ball bt placed upon tht certificate, and In . laes of an agreement to' tell or where tbt tabreVAvttyof th si red la blank there shall bo mad aad U HTrred by theaellor to the buyer a bill t memorandum of such sale, to which V stamp shall ba affixed, and ewtry bill 1 ' i-jenu.rntHium of aute or agreesaeat to m II br'nro raentloand shall ahow thereot, tbt name of the teller, the amount of th sale and tho matter or thing to which It refers. (Penalty, a tat of not lest than $500 nor mort than 41,000 ar Imprisonment not mora than tlx monthm, or both.) ' ,- Upon each sale, agreement of aalt or agreement to tell any products or met 1 thandlaeat any exchange or board of trade or other similar place, either for present or future delivery, for each $100 of value of said tale or agreement of sale or agreement to tell, 1 cent, and for each additional $100 or fractional part thereof in excess of $100, 1 cent, provided that on every tale or agreement of sale or agreement to oll, a aforesaid, there shall lie made and deliv ered by the seller to the buyer a bill, mem- j orandum, agreement or other evidence of such sale, agreement ft aalo or agreement to toll, to which there shall bo affixed a lawful stamp or stumps In value equal to tho amount of the tax on such sale. And every such bill, memorandum or other evidence of tale or agreement to tell shall show the date thereof, the name of tho toller, the amount of the title and the mat ter or thing to which It refers, and any person or persons llablo to pay tho tax as heroin provided, or any one who acts In tho mutter as agent or broker for such person or persons, who shall make any such sale or agreement of salo, or agree ment to sell, or who shall. In pursuance of any such salo, agreement or sale or agreement to tell, deliver any such prod ucts or merchandise without a bill, mem orandum or other evidence thoreof as here in required, or who shall deliver tuch bill, memorandum or other evidence of solo, or agreement to sell, without having the proper stamps affixed thereto, with intent to evade tho foregoing provisions, shall bo doomed guilty of a misdomeanor, and upon oonvlctlon thereof shall pay a flno of nut less than $500 nor more than $1,000, or be Imprisoned not more than six months, or both, at tho discretion of the court Stassps or Checks, Drafta, Etc Bank chink, draft or certificate of de posit not drawing interest or order for the payment of any sum of money drawn upon or Issued by any bank, trust company or any person or persons, companies or cor porations at sight or on domand, 2 cents. Bill of exchnngo (inland), draft, cer tificate of deposit drawing interest or or der for tho payment of any sum of money, otherwise than at tight or on demand, or any promissory note except bonk notes Is sued for circulation, and for each renewal of the tamo, for a turn not exceeding $100, 8 cents, and for each additional $100 or fractional part thereof In excess of $100, 8 cent, and from and after the 1st day of July, 1808, the provisions of this paragraph shall apply at well to original domeetlo money orders Issued by the government. BUI of exchange (foreign) or letter of credit (Including orders by telegraph or otherwise for the payment of money Issued by express or other companies or any per son or persons), drown In but payable out of the United State, ahall pay tor a turn not exceeding $100, 4 cent, and for each $100 or fraotlonal part thereof In excess of $100, 4 cent. If drawn in tett of two or more, for every bill of each aet, where the turn made payable shall not exceed $100, 9 cents, and for each $100 or fraotlonal part thereof In excess of f 100, 8 cents. BUI of lading or receipts (other than charter party) for any goods, merchandise or ef fect to bt exported from a port or place In the United State to any foreign port or place, 10 cents. Express and freight On each bill of lading a stamp of tho valuo of 1 cent, pro vldcU dint I ..i, o 1. ill of hiding shall be j Hired on IraMcs or k.i knges of now' 1 , . ,, Pfl "2 i'CO dlo at tho tlmeof shipment (Penulty, $50 lor each offense. ) Telephone Message. Telephono message It shall be tho duty of every person, firm or corporation own ing or operating any telephono line or line to make within tho first 15 days of each month a sworn statement to the col lector of internal revenue In each of thoir rmpecttve districts, stating the number of utessages or conversations transmitted over tbejr respective lines during the preceding luuntli for which a charge of 15 cent or more was Imposed, and for each of suoh ineuHoges or conversations tho said person, firm h- corporation shall pay a tax of 1 cent, provided that only one payment of said tux shnll be required, notwithstand ing the IUmm of ono or more ersons, firms or corporations shall bo used for the trans mission of each of said messages or con versations. Bond For indemnifying any ierson or persons, firm or corporation who shall have becomo bound or engaged as surety for the payment of any sum of money or for tho duo execution or (vrfornianee of tho dutie of any office or xwitlon, and all other bond of any description, except tuch at may be required in legal proceed ings, not otherwise provided for In this schedule, SO cents. Certificate of profits or any certificate or memorandum showing nn Interest In the property or accumulations of any associa tion, company or corporation and on all transfer thereof, on each $ 100 of face value or fraction thoreof, If cent. Any certlfl- MtA a? (1 M 111 n era iithnmrtoA aim! nil ill hep viWIflpntiM ir Htwiimonte Isanml bv anv t port warden, marine surveyor or other per son acting us tuch, 85 cent. Certificate of any description required by law not otherwise specified in thlt act, 10 cents. Charter party Contract or agreement for tho charter of any ship or vessel or steamer or any renewal or transfer thereof, If tho registered tonnugo of such ship doe not exceed 800 tons, $3; exceeding 800 ion and not exceeding 000 tons, $5;. ex ceeding 000 tons, $10. Contract Broker's note or memoran dum of salo not otherwise provided for In this act, 10 cents. Conveyance Deed, instrument or writ ing whoreby any lands, tenements or other realty told thall be granted, assigned, transferred or otherwise conveyed to or vetted In the purehaser or purchasers when the consideration or value exceeds $100 and duet not exceed' $500, 60 cents, and for each additional $500 or fractional part thereof In excess: of $500, 60 cents. Dispatch, telegraphic Any dispatch or message, 1 cent.' Entry of any goods, ware or merchan dise at any custoin house either for con sumption or warehousing, not exoeedlng $100 In value, 85 center exceeding 1 100 and not exceeding $500 In value, 60 cents; exceeding $BOp- In value, $1; entry for tht withdrawal of any good or tneroban dlat from oottoUit bonded warehouse, 60 cent. - Insuraaea (WaV Policy of Insurance or Other instrument, by whatever namt tht thall bt called, whereby any insur ance (hall hereafter bt made upon any lift Uvea, for each $100 or fractional part tk rovlded tfeal eat all paUctoa for lift laaar. aaaaoaljlBsw.ti UwladiariaJeywtsa ly payment planaf Insurance the tax shall b 40 per centum f the amountof the first weekly premium 1 provided further thai Um prorialoB af thi aactioa shall not ap ply to any fraternal beneficiary society or order ttwducted aolely by th members thereot for the exclusive benefit of its member and not for profit. Insurance (marine, Inland, fire) Kact policy of Insurance or other Instrument by which Insurance shall bo made or renewed upon property of any description, whether against peril by era or on Inland waters, or by fire or lightning or other peril, upon the amount or premium charged, one-hcl.' of 1 cent on each $1 or fractional part thereof, provided that purely cooperative or mutual fire Insurance companies carried on by the members thereof aolely f jt the protection of thoir own property and not for profit shall be rxemptjd, Insurance (casualty, fidelity and guar antee) Each policy of insurance or bond or obligation of the nature of Indemnity for loss, damage or liability Issued or ex ecuted or renewed by any person, associa tion, company or corporation transacting the business of accident, fidelity, employ er's liability, plate glass, steam boiler, burglary, elevator, automatic sprinkler or other branch of Insurance (except life, marine, Inland and fire Insurance) and each bond, undertaking or reoognlxnnco. conditioned for the performance of the dit ties of any office or position or for tho do ing or not doing of anything therein spoel fled or othor obligation of the nature of in demnity, and each contract ,or obligation guaranteeing the validity or legality of bonds or other obligations Issued by uny state, county, municipal or other public body or organization or guaranteeing tit!' to real estate or mercantile credits cxccut.ii or guaranteed by any fidelity, guarantee or surety company upon the amount o; premium charged, one-half of 1 cent on each $1 or fractional part thereof. Leasee, Agreements, Kto. Loose, agreement, momornndum or con tract for tho hire, uso or rent of uny hind, tenement or portion thoreof If for n v riod of time not exceeding ono yenr. ? cents; If for a period of time exceeding ot.c year and not exceeding threo years, u cents; if for a period exceeding three years, $1. Manifest for custom house entry 01 clearance of the cargo of any ship, vesf-ul or steamer for a foreign port If tho regis tered Wnnageof such ship, vessel or steam er does not exceed 800 tons, $1 ; exceeding 800 tons and not exceeding 600 tons, $,1: exceeding 600 ronn. $5. Mortgagor pledge of lands, estate or property, tv:il or personal, heritable or movable whatsoever; also any conveyance of any lands, estate or property whatso ever, in trust to be told or otherwise con verted into money, which shall be intend ed only at etourlty on any of tho forego ing exoeedlng $1,000 and not exoeedlni! $1,500, 25 cent, and on each $500 or frao tlonal part thereof In excess of $1,500, 25 cents. ; - Passage ticket by any vessel from a port in the United State to a foreign port, if totting not exceeding $30, $1; costing more than $80 and not exceeding $00, $3; costing more than $00, $5. Power of attorney or proxy for voting at any election for officers of any Incor porated company or association, except re ligious, charitable or literary tocletie or publlo oamoterles, 10 cento.. . Power of at torney, to sell and convey re:. I estate, or to rent or lease the tamo, to receive or col lect rent, to tell or trr.nsf t any ttock, bonds, scrip c fur tho coll. t ion of any dividends or interest thereon, or to per form any r.r.d all othor acta not heroin Ikj fore sHlflod, 85 cents, provided that 110 8tMi.11 bhull be required upon any papers . ,, clalmf !?, to bo used for the collection of rnm tho United States for pen tiona, buck pay, bounty or for property lost in the military or naval service. Protest Upon the protest of every rote. bill of exchango, acceptance, check or druii or any marine protest, 25 cents. Warehouse receipt for any goods, mer chandise or property of any kind hold on storage in any publlo or private warehouso or yard, except receipts for agricultural product deposited by the actual grower thereof In th regular course of trade for tale, 85 cent, provided that the stamp duties Imposed by the foregoing echedule on manifests, bills of lading and passage ticket thall not apply to tteamboats or othor vessels plying between ports of the United State and porta In British North America. aehedDl B. Medicinal proprietary article and prepa ration For and upon every packet, box, bottle, pot or vial or Other inolosurt containing any pills, powders, tinctures, troches or knengea, sirups, cordial, bit ters, anodyne, tonics, plaster, liniment, salves, ointments, pastes, drops, waters, except natural spring waters (and carbon' atetl natural spring waters), essence, spirits, oils nnd all medicinal preparation! or compositions whutsoever.made and told, or removed for salo, by any person or per sons whatever, wherein tbo person mak tng or preparing tht same hat or claims to have any private formula, aecrct or oc cult art for the making or preparing thu tame, or hot or claims to have any ex clusive right or title to tho making or pre paring tbo taiue, at follows . Where tuch packet, box, bottle, pot, vial or other Incloeure, with It contents, hall not exceed at the retail price or value the sum of 6 cents, one-eighth of 1 cent; 10 cents, two-eighth of leent; II cents, three-eighths of 1 cent; 85 cents, flvo-cighths of 1 cent; and for each addi tional 85 rents of retail price or value it fractional part thereof In excess of 85 cents, five-eighths of 1 cent. - For and upon every packet, box, bottle, pot, vial, or othor Inelosure oontalnlng any essence, extract, toilet water, cosmet ic, vaaellne, petroleum, Hair oil, pomace, lialrdreatlng, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aro matic cachout or any almllar substance or article, where tuch packet, box, Dottle, pot, vial or other 1 nolo are, with It con toot, shall not exceed at tht retail price or valuo the turn of 6 cents, one-eighth of t oenti 10 oont. two-eighths of 1 cent; 16 oouta, three-eighths of 1 oant; 85 cents, flve-elghthi of .1 cent; and for each addl tlonol 85 cent of. retail price or value or fractional nart thereof In exoett of 80 cent, five-eighths of I cent Chewing gum or substitute therefor For and upon each box, carton, jar or othtr package containing chewing gum of not more than II of actual retail value, cents; if exceeding $1 of retail value, for each additional dollar or fraotlonal part theraof. 4 cents. Sparkling or other wines oontalnlng one nlnt or less. 1 cent; mort tnan one pint, 9 cents. (Tht remainder of tbt teotlon nrovlde for tht itamnln of lOPta on handou Jaly-1 and for a rttktt onartl alet that have already paid a revtnuaktJC,) , 80. 87. That , very .ptraon, .nrm, teVstoOtawtt the bus! neat of reOnlagpetroWm, ert fining tugar, or owning or eontroUlaf . pipe Una Cor treaty, airing oil ortS product, wheat groat annual receipt, teed $340,000, shall be subject topay nually a special exciat tax aqalralent k one quarter of 1 per eentum on to moo pi ut au TOocipw h bucu persons. IUUM wvj-jnwniui wiu iwuiu mjm 111 t&tfe- respectlve business In execs of tald aim of $250,000. ' And a true and accurate return of hL amount of groa receipt at aforeeaiaTthtu be made and rendered monthly by tack tuch associations, corporations, eompaaid or persons to the collector of the district. (Penalty, not lest than $1,000 and not ej. ccedtng $10,000 tor each failure or refuHi to make return. ) See. 88. That from and after th- aay oi -luiy, itws, a stamp tax or 1 on,, thall be lovled and collected on every told In a palace or parlor car and on evm berth sold In sleeping oar, the ttamp to t affixed to the ticket and paid by the cot. pony issuing tne same. (Sections 89, 80 and 81 provide for M inheritance tax ranging from 75 cents tu per $100 of bequest to lineal deacendana to $5 per hundred where the bequest (tw, to stranger in mooa or corporations.) Sec. 88. That the secretary of the tressim . A1 , 1 a 1 M .1 . ' I is Biiwiunzeu 10 uorruw iruiu time 10 t, at a rate of Interest not exceeding 3 centum per annum sucn sum or sumi u in his judgment, may be necessary to nm I publlo expenditure, and to issue therein certificates or indebtedness in suob form he may prescribe and In denomination! o( $50 or some multiple of that sum, aci each certuicate to issued snail Do pnvahv with tho interest accrued thereon at 6iick time not exoeedlng one year from thoik of Its Issue, as the secretary of the treasury may proscribe, provided that the aiuuuu of such certificates outstanding shall mtt time exceed $100,000,000. Soc 88. That the secretary of the tnw ury 1 hereby authorised to borrow on ti, credit of tho United States from time k I time at tho proceeds may be requlttd ii defray expenditure authorised on aoconm I of tho existing war the sum of 1400, nit. 000, or to muoh thereof a may be tiro I tary, and to prepare and Issue therein I coupon or registered bonds of the l'ni;! I States in such form at ha may preschbrj and in denominations 01 $30 or tome mat tlple of that sum, redeemable In coin : I the pleasure of the United States after ml years from tho date of their Issue and pi? I able 80 years from tuch date and bearlajl interest payable quarterly in coin at tit I rate of 8 per oontum per annum, provide I that tho bonds authorized by this ncUml shall be first offered at par at a popuk loan under tuch regulations prescribid t the secretary of the treasury as will glti opportunity to the citizens of the Unite State to participate in, the subscription to such loan, and in allotting said boot I the several subscriptions of Individual shall be first accepted, and the tubacn tions for tht lowest amounts thall betel allotted; provided .further that any per I tlon of any Issuo of tald bonds not i sort bed for as abovt provided may be ft I posed of by the secretary of the treasury 1 1 not le4han par, under such regulatlosl at he may prescribe, but no oommlsike thall be allowed or paid thereon, and a rn not exoeedlng one-tenth of 1 per cental of the amountof the bonds andoertllctk herein authorised la hereby approprlm out of any money In the treasury not oi l erwlse appropriated to pay the expenail preparing, advertising and issuing Oil tame. 1 i ' Coinage of BUrer Ballloa. Sec. 84. That the secretary of the tn urv is hereby authorized and directed 1 coin into standard silver dollars as rap at the publlo interests may require, to s amount, however, of not lets than 000 in each month, all of the silver bulfel now in the treasury purchased in iccok ancewlth the provisions of the act moved July It, 1890, entitled, "An directing tbo Durohuso of silver bull! and the Issue of treasury notes them: arid for other nurDoses," and tald dol when so coined, thall be used and spplii in the manner and for the purposes nai in said act Mixed Floar. ' Sn. 85. That for the nurnoses of li act the words "mixed flour" shall be dnrstood to mean the food product from wheat mixed or blended In whok in nart with any other train or other terlal, or the manufactured product any other grain or other material wheat. Ri. 88. That every Derson, firm or poratlon, before engaging In tho hi of making, packing or repacking flour, thall pay a special tax at the n 818 dot annum, the tame to Depn netted in accordance with tho prorl rJ Mntlnna BUsS and 8880 of them: statute and subject to tht fines an) alttea theraln Imnoted for any vloli tiannf fSAntlon 8T nrovlde for method of aale under the brand flour." Penalty for failure to obey law la also nreaorlbed. ) flm It That all alio and COW menta of mixed flour shall bt In not before used for that purpose. ( or fine of not leaf than $850 and not j than $500, or by Imprisonment 1 than 80 dayt nor more than one yetfj See. 89. That la addition, to lng and marking of mixed flour provided, there thaU.be anueo i package containing tne tamo a uu -following words: "Notice The ( faoturer or packer, at tht case uiJ the mixed flour horeln contained ha1 plied with all tho requirements Every person la cauiiouea u , -1 n.ol-Mxi. l.lml ajralnor to reWM contents without destroying the wj stamp thereon, under tho Pufl"' 1 tcrlbed by law In tuch cases." (r fine of $50.) V Sec. 40. That barrel or other p In which mixed flour may be pact contain not to exceed 109 pou upon the manufacture and ! flour there thall be levied a tax of ptr barrel oontalnlng 100 poutm than 88 poundt; oentt on every rtl containing 08 pounds or nw ' 1 Mint on every auarte? oontalnlng 40 pound or mor pound and one-hair cent on eighth barrel containing 84H The tax levied by thlt be represented by coupon stamp J 1 (Section 41 provides for the eoi tht tax In certain case and test pose a tax equal to the tax mn taction 40 In addition to the lmpM all "mixed flour" from foreign J Section 48 to 40, inclusive, provWl ties, eto.) I Tea. J Bee. 60. That thtrt thall be k looted and paid upon tea when from foreign oountrl a duty ', Mr pound. ' J Sec. 61. That thl act ihtU on tbo day next tueeetdiog tb"f KRfc-e except at otherwise tp Tided lor. feqmi b In; V 'rot Inspe five da cas nd of ti landli on o '1 Dot hoe m eti P he: "initlot fut n6a pay d e-iven Th tin. Nbi tne 01 I mu Wat eai 17 iml ads ttawpa b Oao ytwinawt m . 0 . . trot tbt tax herein provided. ,. . . .. .. . , . . A ' '.V'F..i S"!k ft Jl-dt""" ri -it -..:'
Significant historical Pennsylvania newspapers