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.
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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.
,. . . .. .. . , . .
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