i nc A rVI
RIC'AN.
iTHE WAR REVENUE BILL
t
Where Uncle Sam's Fighting
j Money Is Raised.
EISGS SUBJECT TO STAMP TAX.
MM t Itm l-tl ob lirr, Tobw
, Flour, TalrphoM Mhmin, Tl.
1 gram. Kail read TirkrU, Mrcllrlart. Oil
tad Butr Th lload and Kliniorj
' Ftarh
Ad Act to Provide Way and Mean to
Meet War Expenditures and For Other
' Purpose.
Be It enacted by the senate and house tf
representative of tho I nltml Hate of
America in emigres assembled. Thai there
ah all be paid, In Itttu of tliu tin of l now
Imposed by law, a tux of f'J on all ler,
lager beer, ale, porter and other similar
fermented ltqunr, brewed or muitufac-
tured and sold or stored In warehouse, or
removed for consumption or sale within
th United States, by whatever name such
liquors may lie railed, for every barrel
Containing not more than 31 gallons, and
at a like rate for any other quantity or
for the fractional xirti of a barrel author
Ued and defined by low. And section 8339
of the revised statutes Is hereby amended
accordingly, provided, that a discount of
TX per centum shall be allowed UHn all
ale by collectors to brewer of the stumps
provided for the payment of said tax.
(Special Tua
$o. 9. That from and after July 1,
1898, special taie shall be and hereby are
Imposed annually m follow that U to
ays
L Hanker using or employing a capital
Cat exceeding the mm of $25,000 shall
pay 50. When using or employing a capi
tal exceeding $25,000, for every additional
11,000 In exees of $25,000, $2, and in esti
mating capital surplus klmll lie lneluded.
The amount of nu ll annual tax kIiiUI In
mil cane bo computed on the basis of the
Capital and surplus for the preceding fiscal
year. Any saving bank having no capi
tal ttock and whose business is confined
to receiving deposits and loaning or in
verting the same for the benefit of its de
positors, and which does no other business
Of banking, shall not be subject to this
tat.
8. Brokers shall pay 50. Every person,
firm 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 shull be
regarded as a broker, provided that any
person having paid the special tax as a
banker shall not be required to pay the
Special tax as a broker.
8. Pawnbrokers shall pay f 30.
4. Commercial brokers shall pay 820.
t. Custom house brokers shall pay f 10.
C Proprietors of theaters, museums and
Concert halls in cities having more than
8ft, 000 population as shown by the lnt
(receding United States census shall pay
100.
t. The proprietor or proprietors of cir
cuses shall pay f 100.
I. Proprietors or agents of all other
publlo exhibitions or shows for money
hall pay f 10, and but one special tax shall
, be required for exhibit ions wit hin any one
State, territory or the District of Columbia.
8. Proprietors of bowling alleys and
billiard rooms shall pay IS for each allay
hi tabid.
. Tobacco, Cigars, Cigarettes and Snnff.
Sec 8. That there shall, In lien ot the
tax now imposed by law, be levied and
Collected a tax of 13 cents per pound upon
fell tobacco and snuff, however prepared,
manufactured and sold or removed for
consumption or sale, and upon cigars and
Cigarettes which shall be manufactured
and sold or removed for consumption or
alt there shall bo levied and collected the
following taxes, to be paid by the manu
facturer thereof namely, a tax of 3.60
per thousand on cigars of all descriptions
tuade of tobacco or any substitute there
for and weighing more than three pounds
per thousand, and of 1 1 per thousand on
Oigart made of tobacco or any substitute
therefor and weighing not more than
three pounds per thousand, and a tax of
3.60 per thousand on cigarettes mado of
tobacco or any substitute therefor and
Weighing more than three pounds per
thousand, and 11.60 cents per thousand on
Cigarettes made of tobacco or any substi
tute therefor and weighing not more than
three pounds per Jhousojid, Tbejaw. also
provides for smaller packages and tobacco
removed from tho factory or custom house
before the passage of this act bearing tax
tamp must pay a tax equal to one-half
the difference between the tax already
paid and t he tax levied in this act upon
uch articles.
Sec 4. That from and after July 1,
1898, special taxes on tobacco dealers and
manufacturers shall be and hereby are im
posed annually as follows, the amount of
uch annual taxes to be computed in all
Cases on the basis of the annual sales for
the preceding fiscal year: Dealers in leaf
tobacco whose annual sales do not exceed
80,000 pounds shall each pay 86. Dealers
. la leaf to bunco whose annual soles exceed
60,000 and do not exceed 100,000 pounds
hall pay 819 and if their annual sales ex
ceed 100,000 pounds shall pay 824. Deal
ers in tobacco whoso annual sales exceed
60,000 pounds shall each pay 8 13. Manu
facturers of tobacco whose annual sales do
bot exceed 60,000 pounds shall each pay
86. Manufacturers of tobacco whose an
nual sales exoeed 60,000 and do not exceed
100.000 pounds shall each pay 813. Man
ufacturers of tobacco whose annual sales
exceed 100,000 pounds shall each pay 824.
Manufacturers of cigars whose annual
kales do not exceed 100,000 cigars shall
each pay 8& Manufacturers of cigars
Whose annual sales exceed 100,000 and do
tot exoeed 200,000 cigars shall each pay
f 18. Manufacturers of cigars whose an
nual sales exoeed 800,000 cigars Bhall each
PJ 84.
And every person who carries on any
business or occupation for which special
taxes are imposed by this act, without
bating paid the special rax herein provid
ed, shall, besides being liable to the pay
ment ot such special tax, be deemed guilty
Df misdemeanor and upon conviction
thereof shall pay a fine ot not more than
$600 or be Imprisoned not more than six
months, or both, at the discretion of the
Court.
Sec 6. Until appropriate stamps are
prepared and f urnished the stamps hereto
fore used to denote the payment of the in
, ternal revenue tax on fermented liquors,
tobacco, snuff, cigars and cigarettes may
be stamped or imprinted with a suitable
device to denote the new rate of tax. And
any person having possession of unaffixed
tamps heretofore issued for the payment
Of the tax upon fermented liquors, tobacco,
nuff, cigars or cigarettes shall present the
Came to the collector of the district, who
hall receive them at the price paid for
uch stamp by the purchasers and Issue
In lieu thereof new or Imprinted stands
at lbs rate provided by this act.
AdhMlve VtaBips.
Foe. fl. That on and after the flit day
f July, IM'S, there shall he levied, collect
ed and paid, fur and in rvvt of the sev
eral bonds, debentures or certificates of
stuck and of lndcbtednes and other docu
ments, instruments, mutters and things
mentioned and dcM-rihed In schedule A of
this act. or fur or In respect of the vellum,
mri hnieiit or i r ujsui w hich such In
struments, matters or thlTigs, or any ot
tlirtii, shall be written or printed by any
, peroil or iroin, or party who shall
make, sign or Issue the mime, or for w hoso
uw or ln'iieflt the same (.hall he made,
signed or issued, t he sevisll taxes or sums
of money set down in figures against the
same n"rtlvely or otherwise Kictfied or
set forth in the said schedule.
And there shall also lie levied, collect!
and paid, f"r and in nsnvt to the medi
cines, preparations, matters and things
mentioned and described In schedule )i of
this act, maniifuct ured, sold or removed
for Bute, the severid taxes or sums of
money set down In words or figures
against the same ressetlvely or otherwise
fecilled or set forth lit schedule It of this
act
Hoc 7. That If any person or persons
shall make, sign or issue, or cause to lie
made, signed or issued, any instrument,
document or iaper of any kind or descrip
tion whatsoever, without the same being
duly stumped for denoting the tax hereby
lmKwd thereon or without having there
upon an adhesive stamp to denote said
tax, such ersou or persons shall be deemed
guilty of a misdemeanor and upon convic
tion thereof shall pay a line of not more
than 100, at the discretion of the court,
and such Instrument, document or paper,
as aforesaid, shall not tie coniitcnt evi
dence in any court.
Section 8 provides iena1tics for forgery
and counterfeiting and tho use of washed
stamps, etc Upon conviction the culprit
shall pay a fine of not less than t''0 nor
more than 500or lie Imprisoned nut more
than six mouths, or both, at the discretion
of the 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 the privilege
of furnishing, without expense to the
United States, his or their own dies or de-'
signs for stamps to be used thereon, to lie
retained In the possession ot the commis
sioner ot Internal revenue, for his or their
separate use, which shall not be duplicated
to any other person.
Hec. 10. That if any person or persons
shall make, sign or issue, or cause to be
made, signed or Issued, or shall accept or
pay, or cause to lie accepted or paid, with
design to evade the payment of any stamp
tax, any bill of exchange draft or order or
promissory note for the payment of money,
liable to any ot the taxes luiKised by this
act, without the same belniftluly stamped,
or having thereuion un adhesive stamp
for denoting the tax hereby charged there
on, he, she or they shall be dtomcd guilty
ot a misdemeanor and upon conviction
thereof shall lie punished by a fine not ex
ceeding 8200, at the discretion of the court.
Bills of Eschang-e.
Sec. 11. Thut the acceptor or acceptors
of any bill of exchange or order for the
payment of any sum of money drawn, or
purjiorting to lie drawn, In any foreign
country, but payable In the United States,
shall, before paying or accepting the same,
place thereupon a stamp, Indicating the
tax upon the same, as the law requires
for Inland bills of exchange or promissory
notes, and no bill of exchange shull be
paid or negotiated without such stamp.
(Penalty a fine hoi exceeding 8 100. )
Section 13 provides that in some country
districts, postujastere shall assist collectors
In supplying tho stamps to users.
Sec. 13. That any person or persons
who shall register, issue, soil or transfer,
or who shall cause to be issued, registered,
sold or transferred any instrument, docu
ment or paiier of any kind or description
whatsoever mentioned lu schedule A of
this act without the same being duly
stamped or having thereupon an adhesive
stamp for denoting the tax charges there
on and canceled in the manner required
bylaw, with intent to evade the provisions
of this act, shall lie deemed guilty of a mis
demeanor, and upon conviction thereof
! shall be punished by a fine not exceeding
850, or by imprisonment not exceeding rIx
! months, or both, in the discretion of tho
court, and such instrument, document or
j paper not being stamped according to law,
: shall be deemed invalid and ot no effect.
J (The reinoinder of the section provides for
, the remission of the penalty iu cases of
aecjdenj andmlstake, etc.)
ereaher Iio instrument,
, paper or document required by law to be
stamped, which has been signed or issued
without being duly stamped, or with a de
ficient stamp, nor any copy thereof, shall
be recorded or admitted or used as evi
dence In any court until a legal stamp or
stamps, denoting the amount of tax, shall
have been affixed 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 same Is issued or by
whom it Is sold or transferred shall, before
selling or transferring the same, affix
thereon the stamp or stamps indicating
the tax required.
Sec. 16. That it shall not be lawful to
record or register any instrument, paper
or document required by law to be stamped
unless a stamp or stamps of the proper
amount shall have been affixed and can
celed in the manner prescribed by law, and
the record, registry or transfer of any such
Instruments upon which the proper stamp
or stamps aforesaid shall not have been
affixed and canceled, as aforesaid, shall not
be used in evidence.
Sec 16. That no Instrument, paper or
document required by law to be stamped
shall be deemed or held invalid and of no
effect for the want of a particular kind or
description of stamp designated for and
denoting the tax charged ou 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.
Sec. 17. That all bonds, debentures or
certificates of Indebtedness issued by the
officers of the United States government,
or by the officers of any state, county,
town, municipal corporation or other cor
poration exercising the taxing power, shall
be and hereby are exempt from the stamp
taxes required by this act, provided that
it is the Intent hereby to exempt from the
stamp taxes imposed by this act such
state, county, town or other municipal
corporations in the exercise only of func
tions strictly belonging to them in the or
dinary governmental, taxing or municipal
capacity; provided further that stock and
bonds Issued by co-operative building and
loan associations whose capital stock does
not exceed 810,000 and building and loan
asuciations or companies that make loans
only to their shareholders shall be exempt
from the tax herein provided.
I
! Si. IS. That on and after the first day
f July, I, no telegraph company or iu
agent or riunlnyee shall transmit to any
person any disiutteh or iMMiiire without
an adhesive stamp, demiting the tax lin
! posed by this act, being nlln.U to a ropy
: thereof or h.ivlug the same lnni-l there
upon, and in detuult thereof shall incur a
l-eiiolty of 10, provided that only one
stamp shall 1 required In each dispatch
or uiewnge, whether sent through one or
more ooniiuuli; provided that the mes
sages or dispiiuims of the officer and em
ployee of any telegraph or telephone com
ny concerning the affairs and service of
I the coiiiuiny and like nicssug i,t dis
I luitche of the officials knd employ of
I railroad rompauiiai sent over the wires on
I their rewiMw-f iv ri.ilnm.ia fc',1.11 Iu. ,.. '
from this requirement; xpovldcd further
thut messages of officer and employees of
the govern nun t on official business shall
be exempt from tho tan herein imposi-d
upon tt'lcgraphiu and telephonic Message.
Sec. 111. That all the provisions of this
ac t relating to dies, stamps, adhesive
stumps and stamp taxes shall extend to
and include (except where manifestly in-
applicable) all the articles or objects enu-
mcrouMi in scneutuo u suliiect to stamp
taxes, and apply to the provisions in rela
tion thereto,
Proprietary Medicine. ,
Sec 20. That on and after the 1st day of
July, lM'.m, any person, firm, company or
corporal ion t hat 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 tux
is iuiKiscd by this act, as provided for in
schedule 11, without affixing thereto an
adhesive stamp or lubel denoting the tax
before mentioned shall be deemed guilty
of a inisdenieiiuor and upon conviction
thereof shall pay a fine of not more than
8500 or bo imprisoned not more than six
months, or both, at the di'retion of the
court, provided thut no stamp tax shall
lie imiHised upon any uncompounded me
dicinal drug or chemical nor ujion any
medicine sold to or for tho use of any per
son which may be mixed or compounded
for said person according to the written
reclisj or prescription of any practicing
physician or surgeon or which muy be put
up or compounded for said person by a
druggist or pharmacist selling at retail
only.
Sec 21. That any manufacturer or muk
er of any of the articles for sale mentioned
In schedule B, after the same shall have
been so made and tho particulars herein-
before required as to stumps have boon
complied with, or any other person who .
shall take off, remove or detach or cause
or penult or suffer to be taken off or re
moved or detached, any stamp, or who ,
shall use any stump or any wrapper or 1
cover to which any stamp Is affixed, to cover j
any other article or commodity than that ;
originally contained In such wrapper or
cover, with such stump when first used.
with the intent to evade the stamp duties,
shall for every such article respectively,
In respect of which any such offense shull
tie oommitted, lie deetued guilty of a mis
demeanor, and upon conviction thereof
shall pay a fine of not more than fi()0 or
be Imprisoned not more than six months,
or both, and every such article or com
modity as aforesaid shull also be forfeited.
Sec 23. Thut any maker or manufac
turer ot any of tho articles or commodities
mentioned in schedule B as aforesaid or
any other person who shall sell, send out,
remove or deliver any article or commod
ity manufactured as aforesaid before the
tax thereon shall have been fully puld by
affixing thereon the proper stump, as in
this act provided, or who shall hide or
oonoeal or cause to lie hidden or concealed,
or who shall remove or convey away or
deposit, or cause to be removed or convey
ed away from or deposited in any place
any such article or commodity to evade
the tax chargeable thereon or any part
thereof shall be deemed guilty of a misde
meanor and upon conviction thereof shull
pay a tine of not more than 8500 or be im
prisoned not more than six months, or
both, at the discretion of the court, togeth
er with the forfeiture of any such article
or commodity, provided that articles upon
which stamp tuxes are required by this act
may, when Intended for exportation, be
manufactured and sold or removed with
out having stamps affixed thereto, and
without being churged with tax as afore
said, and every manufacturer or maker of
any article as aforesaid intended for ex
portation shall give Buch bonds and be
subject to such rules and regulations to
protect the revenue against fraud.
Section S3 provides that manufacturers
must furnish monthly schedules concern
ing thc output and file them with the
cdltoctor. ---
Sec 24. That the stamp taxes prescribed
in this act on the articles provided for in
schedule B shall attach to all such articles
and things sold or removed for sale on and
after the said 1st day of July, 1808. Every
person, exoept as otherwise provided In this
act, who offers or exposes for 6ule any arti
cle or thing provided for in said schedule B,
whether the article so offered or exposed is
of foreign manufacture and imported or of
domestic manufacture, shall be deemed
the manufacturer thereof and shall be sub
ject to all the taxes, liabilities ami penal
ties imposed by law for the sale of articles
without the use of the proper stamp denot
ing the tax paid thereon, and all such ar
ticles of foreign manufacture shall, In ad
dition to the import duty imposed on the
same, be subject to the stamp tax pre
scribed in this act; provided further that
internal revenue stamps required by exist
ing law on Imported imCxihandise shall be
affixed thereto and cancelled at the expense
ot the owner or Importer before the with
drawal of such merchandise for consump
tion. Section 26 provides for the preparation
ot the stamps, etc
Schedule A Stamp Taze.
Bonds, debentures or certificates of In
debtedness Issued after the 1st day of July,
1898, by any association, company or cor
poration, on each 8400 of face value or
fraction thereof, S cents, and on each orig
inal issue, whether on organization or re
organization, of certificates of stock by any
such association, company or corporation,
on each 8100 of face value or fraction
thereof, 6 cents, and on all sales or agree
ment to sell or memoranda of sales or de
liveries or transfers of shares or certificates
of stock In .any association, company or
corporation, whether made upon or shown
by the books of the association, company
or corporation, or by any assignment in
blank, or by any delivery, or by any paper
or agreement or memorandum or other
evidence of transfer or sale, whether en
titling the holder in any manner to the
hem-tit of such stock, or to secure the fu
ture payment of money, or for the future
transfer of auy stock, on each 8100 of face
value or fraction thereof, 2 cents, provided
that in cose of sale where the evidence of
transfer is shown only by the books of the
company the stamp shall be placed upon
such books, and where the change ot own
ership is by transfer certificate the stamp
shall be placed upon the certificate, and in
cases of an agreement to sell or where the
transfer is b, delivery of the oerti Scale as
signed In blank there shall be made and
delivered by the sailer to the buyer a bill
or uiemoraisliim of such sale, to which
the stump shall be affixed, and every bill
or memorandum of sale or agreement to
sell before mentioned sliall show the dute
thereof, the name of the seller, the amount
of tho side and the mutn-r or thing to
which it refer, (l'eiuilly, a fine of n-t
less than 8""0 nor more than 1 1,000 or
imprisonment not more than six months,
or both.) j
Upon each side, agreement of tide or
agreement to sell any products or mer
chandise ut any exchange or board of trade
or other similar place, either for present or
future delivery, for each f lot) of value of
said sale or agreement, of sale or agreement
to sell, 1 cent, and for each additional 8100
or fractional part thereof in excess of 81Hi,
1 cent, provided that on every cole or
agreement of side or agreement to sell, as
aforesaid, there shall be mode and deliv
ered by the seller to the buyer a bill, mem-
i orandum, agreement or other evidence of
j such sale, agreement of sale or agreement
to sell, to which there shall be affixed a
I lawful stump or stamps in value equal to
the amount of tho tux on suchsulu. And
evcryVuch bill, memorandum or other
evidence of side or agreement to sell shull
show the date thereof, the name of the
seller, the amount of the sale and the mat
ter or thing to which it refers, and auy
person or persons liable to pay the tax us
herein provided, or any one who acts in
the matter as agent or broker for snob
person or persons, who shall make any
such sulo or agreement of sulo, or agree
ment to sell, or who shall, in pursuance
of any such sale, agreement or sale or
agreement to sell, deliver auy such prod
ucts or merchandise without a bill, mem
orandum or other evidence thereof us here
in required, or who shall deliver such bill,
memorandum or other evidence of sale, or
agreement to sell, without having tho
proper stumps uftixed thereto, ?Tth intent
to evade the foregoing provisions, shall be
deemed guilty of a misdemeanor, and
uixin conviction thereof shall pay a fine of
not less than 8500 nor more than 81,000,
or lie imprisoned not more than six
months, or both, at the discretion of the
court.
Stamp or Check, Drafts, Etc.
Bank check, draft or certificate of de
posit not drawing Intercrir order for the
payment of auy sum of iisaJiey drawn upon
or issued by any bank, trust company or
any person or persons, companies or cor-
j porations at sight or on demand, 3 cents.
mu or exenange (lniunu), urart, cer
tificate of deposit drawing Interest or or
der for the payment of any sum of money,
otherwise than at sight or on demand, or
any promissory note except bank notes Is
sued for circulation, and for each renewal .
of the same, for a sum not exceeding 8100, '
2 cents, and for each additional 8100 or
fractional part thereof in excess of 8100, 2
cents, and from and after the 1st day of
July, 18U8, the provisions ot this paragraph
shull apply as well to original domestic
money orders Issued by the government.
Bill of exchange (foreign) or letter of
credit (including orders by telegraph or
otherwise fur t he payment of money issued
by express or other companies or any per- J
son or (lersons), drawn in but payable out
of the United States, Bhall pay for a sum
not exceeding 8100, 4 cents, and for each
8100 or fractional part thereof in excess of
8100, 4 cents. If drawn in sets of two or .
more, for every bill of each set, where the
sum made payublo shall not exceed 8100, 2
cente, and for each 8100 or fractional part
thereof iu excess of 8100, 2 cents. Bills of
lading or receipts (other than charter
party) for any goods, merchandise or ef- .
fects to be exported from a port or place in '
the Unjtcd gtates to any foreign port or i
place, 10 cents. I
Express and freight On each bill of
lading a stamp of the value of 1 cent, pro
vided that but one bill ot lading shall be
required on bundles or packages of news-
papers when inclosed In one general bun- !
die at the time of shipment (Penalty, 850
for each offense.) t j
Telephone MeMage.
Telephone messages It shall be the duty
of every person, firm or corporation own
ing or operating any telephone line or I
lines to make within the first IS days of
each month a sworn statement to the col
lector of internal revenue in each of their
respective districts, stating the number of
messages or conversations transmitted over
their respective lines during the preceding
month for which a charge of 15 cents or
more was imposed, and for each of such
messages or conversations the said person, ,
firm or corporation shull pay a tax of 1
cent, provided that only one payment of
said tax shull be required, notwithstand
ing the lines of one or more persons, firms
or corporations shull be used for the trnns
missiqp of each of said messages or con
versations. Bond For Indemnifying any person or
persons, firm or corporation who shall
have become bound or engaged as surety
for the payment of any sum of money or
for the due execution or performance of
the duties of any office or position, and all
other bonds of any description, except
such as may be required in legal proceed
ings, not otherwise provided for in this
Schedule, 60 cents.
Certificate of profits or any certificate or
memorandum showing an interest in the
property or accumulations of any associa- j
tion, company or corporation and on all
transfers thereof, on each $ 100 of face value
or fraction thereof, 2 cents. Any certifi
cate of damage or otherwise and all other
certificates or documents issued by any
port warden, marine surveyor or other per
son acting as such, 25 cents. Certificate
of any description required by law not
otherwise specified In this act, 10 cents.
Charter party Contract or agreement
for the charter of any ship or vessel or
steamer or any renewal or transfer thereof, !
H tne registerett tonnage or sucn snip uoes
not exceed 800 tons, $3; exceeding 300
tons and not exceeding 600 tons, $5; ex
ceeding 600 tons, $10.
Contract Broker's note or memoran
dum of sole not otherwise provided for in
this act, 10 cents.
Conveyance Deed, instrument or writ
ing whereby any lands, tenements or other
realty sold shall be granted, assigned,
transferred or otherwise conveyed to or
vested in the purchaser or purchasers when
the consideration or value exceeds $100
and does not exceed $500, 50 cents, and for
each additional $500 or froctioual part
thereof in excess of $500, 50 cents.
Dispatch, telegraphic Any dispatch or
message, 1 cent.
Entry of any goods, wares or merchan
dise at any custom house either for con
sumption or warehousing, not exceeding
$100 in value, 25 cents; exceeding $100
and not exceeding 8500 In value, 60 cents;
exceeding 8500 in value, 81; entry for
the withdrawal of any goods or merchan
dise from customs bonded warehouse, 60
cents.
Insurance (life) Policy of insurance or
other Instrument, by whatever name the
same shall be called, whereby any insur
ance shall hereafter be made upon any life
or lives, for each 8100 or fractional part
thereof, 8 rent on th amount Insured,
provided that on all polkir for life insur
ance only issued on lbt industrial of week
ly j jiym. nt plan of insurance the tax shall
lie 40 per centum of the amount of the first
weekly prcmiuiu; provided further that
the provisions of this su tion shall not ap
ply to any fraternal beneficiary society or
order condueU'd solely liy the member
thereof for the exclusive benefit of it
members and not for profit.
Iasarauea I'ollei,
Insurance (marine, inland, fire) Each
policy of insurance or other instrument by
w hich insurance shall I made or renew I'd
upon property of any description, whether
against peril by sea or on inland waters,
or by fire or lightning or other peril, upon
the amount or premium chargi-d, one-half
of 1 cent on each 81 or fractional part
thereof, provided that purely co-operative
or mutual fire insurance companies carried
on by the members thereof solely fir the
protection of their own property and cot
for profit shall be exempted.
Insurance (casualty, fidelity and guar
antee) Kuch policy of insurance or bond
or obligation of the nature of Indemnity
for loss, dumuite or liability Issued or ex-
' ecuteJ 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 recognizance,
conditioned for the performance of the du
ties of any office or position or for the do
ing or not doing of anything therein sieci
flcd or other obligation of the nature of in
demnity, and each contract or obligation
guaranteeing the validity or legality of
bonds or other obligations Issued by any
state, county, municipal or other public
body or organization or guaranteeing titles
to real estate or mercantile credits executed
or guaranteed by any fidelity, guarantee
or surety company upon the amount of
premium charged, one-half of 1 cent on
each 81 or fractional part thereof.
Lease, Agreement, Etc.
. Lease, agreement, memorandum or con
tract for the hire, use or rent of any land,
tenement or portion thereof If for a pe
riod of time not exceeding one year, 25
cents; if fora period of time exceeding one
year and not exceeding three years, 50
cents; if for a period exceeding three
years, 81.
Manifest, for custom house entry or
clearance of the cargo of any ship, vessel
or steumer for a foreign port If the regis
tered tonnage of such ship, vessel or steam
er does not exceed 300 tons, 81; exceeding
300 tons and not exceeding 600 tons, 83;
exceeding 600 tons, 85.
Mortgage or pledge of lands, estate or
property, real or personal, heritable or
movable whatsoever; also any conveyance
of any lands, estate or property whatso
ever, In trust to be sold or otherwise con
verted Into money, which shall be intend
ed only us security on any of the forego
ing exceeding 1 1.000 and not exceeding
81,600, 25 cents, and on each 8500 or frac
tional part thereof in excess of $1,500, 25
cents.
Passage ticket by any vessel from a port
In the United States to a foreign port, if
costing not exceeding 830, 81; (Misting
more than $30 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 societies or
public cemeteries, 10 cents. Power of at
torney to sell and convey real estate, or to
rent or lease the same, to receive or col
lect rent, to sell or transfer any stock,
bonds, scrip or for the collection of any
dividends or interest thereon, or to per
form any and all other acts not hereinbe
fore specified, 26 cents, provided that no
stamp shall be required upon any papers
necessary to be used for the collection of
claims from the United States for pen
sions, back pay, bounty or for property
lost in the military or naval servioe.
Protest Upon the protest of every note,
bill of exchange, acceptance, chock or draft
or any marine protest, 25 cents.
Warehouse receipt for any goods, mer
chandise or property of any kind held on
storage In any public or private warehouse
or yard, except receipts for agricultural
products deposited by the actual grower
thereof In the regular course of trade for
sale, 25 cents, provided that the stamp
duties imposed by the foregoing schedule
on manifests, bills of lading and passage
tickets shall not apply to steamboats or
other vessels plying between ports of the
United States and ports in British North
America.
Schedule B.
Medicinal proprietary articles and prepa
rations For and upon every packet, box,
bottle, pot or vial or other inclosure
containing any pills, powders, tinctures,
troches or lozenges, sirups, cordiuls, bit
ters, anodynes, tonics, plasters, liniments,
salves, ointments, pastes, drops, waters,
except natural spring waters (and carbon
ated, natural spring waters), essences,
spirits, oils and all medicinal preparations
or compositions whatsoever, mode and sold,
or removed for sale, by any person or per
sons whatever, wherein the person mak
ing or preparing the same has or claims
to have any private formula, secret or oc-
cult art for the making or preparing the
same, or bus or claims to have any ex
clusive right or title to the making or yre
1 paring the same, as follows:
I Where such packet, box, bottle, pot,
j vial or other inclosure, with its contents,
I shull not exceed at the retail price or
; value the sum of 6 cents, one-eighth of 1
, cent; 10 cents, two-eighths of 1 cent; 15
I cents, throe-eighths of 1 cent; 25 cents,
' five-eighths of 1 cent; and for each addi
tional 25 cents of retail price or value or
fractional part thereof in excess of 25 cents,
five-eighths of 1 cent.
For and upon every packet, box, bottle,
pot, vial, ot other inclosure containing
any essence, xtract, toilet water, cosmet
ic, vaseline, petroleum, hair oil, pomade,
hairdressing, hair restorative, hair dye,
tooth wash, dentifrice, tooth paste, aro
matic cuchous or any similar substance or
article, where such packet, box, bottle,
pot, vial or other inclosure, with Its con
tents, shall not exceed at the retail price
or value the sum of 6 cents, one-eighth of
1 cent; 10 cents, two-eighths of 1 cent; 15
cents, three-eighths of 1 cent; 25 cents,
five-eighths of 1 cent; and for each addi
tional 25 cents of retail price or value or
fractional part thereof in excess of 25
cents, five-eighths of 1 cent.
Chewing gum or substitutes therefor
For and upon each box, carton, jar or
other package containing chewing gum of
not more than $1 of actual retail value, 4
cents; if exceeding $1 of retail value, for
each additional dollar or fractional part
thereof, 4 cents.
Sparkling or other wines containing one
pint or less, 1 cent; more than one pint,
2 cents. (The remainder of the section
provides for the stamping of goods ou
hand on July 1 and for a rebate on arti
cles thnt have already paid a revenue tax. )
Sec 27. That every person, firm, cor-
poration or company carrying on or doing;
the busille of rvllllitlli l-iroicum, or re
filling sugar, or owning or controlling any
pipe line for transporting oil or other
products, w hose gross annual receipts ex
ewd $50,000, shall be subject to pay an
nually a s-ial excise tax equivalent to
one quarter of I per centum on the gros
. amount ot all receipt of such persons
firms, corporations and companies in tlu r
! rcsp.-tie business in excess of said sum
of $250,000.
j And a true and accurate return of the
amount of gross receipts as aforesaid shall
be made and rendered monthly by each ot
such associations, corporations, comiutnies
or persons to the collector of the district.
(Penalty, not less than 81.000 and not ex
ceeding $ 10,000 for each failure or refusal
to make return.)
Sec. 28. Thut from and after the 1st
day of July, 1SUS, a stamp tax of 1 cent
shall be levied and collected on every seat
1 sold lu a i a luce or parlor car and on every
berth sold in sleeping car, the stamp to be
affixed to the ticket and paid by tho com
pany issuing the sama '
(Sections 29, 30 and 81 provide for an
Inheritance tax ranging from 75 cents tax
per 8100 of bequest to lineal descendant
to $5 per hundred where the bequest goea
' to strangers in blood or corporations.)
' Loan. r
Sec. S3. That the secretary of the treasury k
Is authorized to borrow from time to time
at a rate of interest not exceeding 8 per ,
centum per annum such sum or sums as,
in his judgment, may be neoessary to meet
public cxjienditures, and to Issue therefor
certificates of indebtedness in such form as
he may prescribe and in denominations of;
$50 or some multiple ot thut sum, and
each certificate so issued shall be payable,'
with the interest accrued thereon at such'
time not exceeding one year from the date
of its issue, as the secretary of the treasury
may prescribe, provided that the amount
of such certificates outstanding shall at no
time exceed $100,000,000.
Sec. 83. That the secretary of the treas-,
ury is hereby authorized to borrow on the
credit of the United States from time to
time as the proceeds may lie required to
defray expenditures authorized on account
of the existing war the sum of $400,000,
000, or 60 much thereof as may be nooe-
sary, and to prepare and issue therefor
coupon or registered bonds of the United
States In such form as he may prescribe,
and in denominations of $20 or some mul
tiple of thut sum, redeemable in coin at
the pleasure of tho United States after ten
years from the date of their issue and pay
able 20 years from such date and bearing
Interest payuble quurterly in coin at the
rate of 8 per centum per annum, provided
that the bonds authorized by this section
shall be first offered at par as a popular
loan under such regulations prescribed by
the secretary of the treasury as will give
opportunity to the citizens of the United
States to participate in the subscriptions
to such loan, and in allotting said bonds
the several subscriptions of individuals
shall be first accepted, and the subscrip
tions for the lowest amounts shall be first
allotted; provided further thut any por
tion of any issue of sold bonds not sub
scribed for us above provided may be dis
posed of by the secretary of the treasury ut
not less thun par, under such regulations
as he may prescribe, but no commissions
shall be allowed or paid thereon, and a sum
not exceeding one-tenth of 1 per centum
of the amount of the bonds and certificates
herein authorized is hereby appropriated
out of any money in the treasury not oth
erwise appropriated to pay the expense of
preparing, advertising and issuing the
same-
Coinage of Silver Bullion.
Sec. 84. That the secretary of the treas
ury Is hereby authorized and directed to
coin into standard silver dollars as rapidly
as tho public interests may require, to an
amount, however, of not less than $1,500,
000 in each mouth, all of the silver bullion
now in the treasury purchased in accord
ance with the provisions of the act ap
proved July 14, 1890, entitled, "An act
directing the purchase of silver bullion
and the issue of treasury notes thereon,
and for other purposes," and said dollars,
when so coined, shall be used and applied
in the manner and for the purposes named
in said act
Mixed Flour.
Sec. 35. That for the purposes of this
act the words "mixed flour" shull be un
derstood to mean the food product made
from wheat mixed or blended In whole or
In part with any other grain or other ma
terial, or the manufactured product of
any other grain or other material than
wheat
Sec. 36. That every person, firm or cor-
poration, before engaging in the business
of making, packing or repacking mixed
Dour, shall pay a speciul tux at the rate of
$12 per- annum, the same to be paid and
posted in accordance with the provisions
of sections 8242 and 8239 of the revised
statutes and subject to the fines and pen
alties therein imposed for any violation
thereof. (Section 37 provides for the
method of sale under the brand "mixed
flour." Penalty for failure to obev the
law is also prescribed.)
Sec. 88. That all sales and conslKn-
ments of mixed flour Bhall be In packages
not before used for thut purpose (Penalty
or fine of not less than $250 and not more
than $500, or by imprisonment not less
than 30 days nor more than one year. )
Sec. 89. That in addition to the brand
ing and marking of mixed flour as herein
provided, there shall be affixed to the
packages containing the same a lubel in tho
following words: "Notice The (munu
facturer or packer, as the case may be) of 1
the ufixed flour herein contained has com.
plied with all the requirements of law.
Every person is cautioned not to use this
package or label again or to remove the
contents without destroying the revenue !
stamp thereon, under the penalty tire-
scribed by law in such cases. " (Penalty,
fine of $50.) !
Sec. 40. That barrels or other packages r
In which mixed, flour may be packed shall
contain not to exceed 196 pounds; that
upon the manufacture and sale of mixed
flour there shall bo levied a tax of 4 cents .
per barrel containing 196 pounds or more
than 98 pounds; 2 cents on every half bar
rel containing 98 pounds or more than 49
pounds; 1 cent on every quarter barrel I
containing 49 pounds or more than 24 '
pounds and one-hulf cent on every one
eighth barrel containing 24M pounds or i
less. The tax levied by this section shall i
be represented by coupon stamps. f
(Section 41 provides for the collection of I
the tax in certain cases and section 42 1m-
poses a tax equal to the tax set forth In 4
section 40 in addition to the import tax on
all "mixed flour" from foreign IVmntrina
Sections 43 to 49, inclusive, provide penal-
MOB, CIC.J f
rea. -
Sec. 50. That there shall be levied, col-1
lected and paid upon tea when imported J
from foreign countries a duty of 10 cent
per pound.
Sec. 51. That this act shall take effect
on the day next succeeding the dute of it
passage exoept as otherwise specially pro
vided for.
X
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