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 NO. Z3233 
 
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 Cornell University Library 
 HJ3251 .A3 1898 
 
 War-revenue law of 1898, with index 
 
 WAR-REVENUE LAW 
 
 OF 
 
 1898, 
 
 ■W^ITH IISJ^DEX. 
 
/I, /i?-^^^ 
 
 [PxiBLic— l^ro. 133.] 
 
 An Act To provide ways and means to meet war expenditnres, and 
 for other purposes. 
 
 Be it enacted by the Senate and House of Representatives of the United 
 States of America in Congress assembled, That there shall be paid, in lieu 
 of the tax of one dollar now imposed bylaw, a tax of two dollars on all 
 beer, lager beer, ale, porter, and other similar fermented liquors, brewed 
 or manufactured and sold, or stored in warehouse, or removed for con- 
 sumption or sale, within the United States, by whatever name such 
 liquors may be called, for every barrel containing not more than thirty- 
 one gallons ; and at a like rate for any other quantity or for the fractional 
 parts of a barrel authorized and defined by law. And section thirty- 
 three hundred and thirty-nine of the Revised Statutes is hereby amend- 
 ed accordingly : Provided, That a discount of seven and one-half per 
 centum shall be allowed upon all sales by collectors to brewers of the 
 stamps provided for the payment of said tax : Provided further, That 
 the additional tax imposed in this section on all fermented liquors 
 stored in warehouse to which a stamp had been affixed shall be assessed 
 and collected in the manner now provided by law for the collection ot 
 taxes not paid by stamps. 
 
 SPECIAI, TAXES. 
 
 Seo. 2. That from and after July first, eighteen hnndred and ninety- 
 eight, special taxes shall be, and hereby are, imposed annually as 
 follows, that is to say : 
 
 One. Bankers using or employing a capital not exceeding the sum of 
 twenty-five thousand dollars shall pay fifty dollars; when using or 
 employing a capital exceeding twenty-five thousand dollars, for every 
 additional thousand dollars in excess of twenty-five thousand dollars, 
 two dollars, and in estimating capital surplus shall be included. The 
 amount of such annual tax shall in all cases be computed on the basis 
 of the capital and surplus for the preceding fiscal year. Every person, 
 firm, or company, and every incorporated or other bank, having a place 
 of business where credits are opened by the deposit or collection of 
 money or currency, subject to be paid or remitted upon draft, check, 
 or order, or where money is advanced or loaned on stocks, bonds, bul- 
 lion, bills of exchange, or promissory notes, or where stocks, bonds, 
 bullion, bills of exchange, or promissory notes are received for discount 
 or sale, shall be a banker under this Act: Provided, That any savings 
 bank having no capital stock, and whose business is confined to receiv- 
 ing deposits and loaning or investing the same for the benefit of its 
 depositors, and which does no other business of banking, shall not be 
 subject to this tax. 
 
 Two. Brokers shall pay fifty dollars. Everyperson, firm, or company, 
 whose business it is to negotiate purchases or sales of stocks, bonds, 
 exchange, bullion, coined money, bank notes, ijromissory notes, or other 
 securities, for themselves or others, shall 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. 
 
 Three. Pawnbrokers shall pay twenty dollars. Every person, firm, 
 or company whose business or occupation it is to take or receive, by 
 
way of pledge, pawn, or exchauge, auy goods, wares, or mercliaiidise, 
 or any kind of personal property whatever, as security for the repay- 
 ment of money loaned thereon, shall be deemed a pawnbroker. 
 
 Four. Commercial brokers shall pay twenty dollars. Every person, 
 firm or company whose business it is as a broker to negotiate sales or 
 ])urchases of goods, wares, produce, or merphandise, or to negotiate 
 freights and other business for the owners of vessels, or for the shippers 
 or consignors or consignees of freight carried by vessels, shall be 
 regarded as a commercial broker under this Act. 
 
 Five. Custom-house brokers shall pay te6 dollars. Every person, 
 firm, or company whose occupation it is, as the agent of others, to 
 arrange entries and other custom house papers, or transact business it 
 any port of entry relating to the importation or exportation of goods, 
 wares, or merchandise, shall be regarded as a. custom-house broker. 
 
 Six. Proprietors of theaters, museums, and concert halls in cities 
 having morethan twenty-five thousand population as shown by the last 
 preceding United States census, shall pay one hundred dollars. Every 
 edifice used for the purpose of dramatic or operatic or other representa- 
 tions, plays, or performances, for admission *o which entrance money 
 is received, not including halls rented or used occasionally for concerts 
 or theatrical representations, shall be regarded as a theater: Provided, 
 That whenever any such edifice is under lease at the passage of this 
 Act, the tax sliall be paid by the lessee, unless otherwise stipulated 
 between the parties to said lease. 
 
 Seven. The proprietor or proprietors of circuses shall pay one hun- 
 dred dollars. Every building, sjjace, tent, or area where feats of 
 horsemanship or acrobatic sports or theatrical performances are 
 exhibited shall be regarded as a circus: Provided, That no special tax 
 paid in one State, Territory, or the District of Columbia shall exempt 
 exhibitions from the tax in another State, Territory, or the District of 
 Columbia, and but one special tax shall be imposed for exhibitions 
 within any one State, Territory, or District. 
 
 Eight. Proprietors or agents of all other public exhibitions or shows 
 for money not enumerated in tliis section shall pay ten dollars: Pro- 
 vided, That a special tax paid in one State, Territory, or the District 
 of Columbia shall not exe ■ pt exhibitions from the tax in another 
 State, Territory, or the District of Columbia, and but one special tax 
 shall be required for exhibitions within any one State, Territory, or 
 the District of Columbia. 
 
 Mne. Proprietors of bowling alleys and bijliard rooms shall pay five 
 dollars for each alley or table. Every building or place where bowls are 
 thrown or where games of billiards or pool are played, and that are 
 open to the public with or without price, shall be regarded as a bowl- 
 ing alley or a billiard room, resxJectively. 
 
 TOBACCO, CIGARS, OIGAEETTES| AND SNTTFP. 
 
 Sec, 3. That there shall, in lieu of the ta? now imposed by law, be 
 levied and collected a tax of twelve cents per pound upon all tobacco 
 and snuff, however prepared, manufactured, and sold, or removed for 
 consumption or sain; and upon cigars and Cigarettes which shall be 
 manufactured and sold, or removed for consumption or sale, there shall 
 be levied and collected the following taxes, to be paid by the manu- 
 facturer thereof, namely, a tax of three dollars and sixty cents per thou- 
 sand on cigars of all descriptions made of tobacco, or any substitute 
 therefor, and weighing more than three pounds per thousand, and of 
 
one dollar per thousand on cigars made of tobacco or any substitute 
 therefor, and weighing not more than three pounds per thousand; and 
 a tax of three dollars and sixty cents per thousand on cigarettes made 
 of tobacco or any substitute therefor, and weighing more than three 
 pounds per thousand; and one dollar and fifty cents per thousand on 
 cigarettes made of tobacco or any substitute therefor, and weighing not 
 more than three pounds per thousand : Provided, That in lieu of the 
 two, three, and four ounce packages of tobacco and snufi" now author- 
 ized by law, there may be packages thereof containing one and two- 
 thirds ounces, two and one-half ounces, and three and one- third ounces, 
 respectively, and in addition to packages now authorized by law, there 
 may be packages containing one ounce of smoking tobacco. 
 
 And there shall also be assessed and collected with the exceptions 
 hereinafter in this section provided for, upon all the articles enumer- 
 ated in this section which were manufactured, imported, and removed 
 from factory or custom house before the passage of this Act bearing 
 tax stamps affixed to such articles for the payment of the taxes thereon, 
 and canceled subsequent to April fourteenth, eighteen hundred and 
 ninety-eight, and which articles were at the time of the passage of this 
 Act held and intended for sale by any person, a tax equal to one-half 
 the difference between the tax already paid on such articles at the time 
 of removal from the factory or custom-house and the tax levied in this 
 Act upon such articles. 
 
 Every person having on the day succeeding the date of the passage 
 of this Act any of the above- described articles on hand for sale in 
 excess of one thousand pounds of manufactured tobacco and twenty 
 thousand cigars or cigarettes, and which have been removed from the 
 factory where produced or the custom-house through which imported, 
 bearing the rate of tax payable thereon at the time of such removal, 
 shall make a full and true return under oath in duplicate of the quan- 
 tity thereof, in pounds as to the tobacco and snuff and in thousands 
 as to the cigars and cigarettes so held on that day, in such form and 
 under such regulations as the Commissioner of Internal Revenue, with 
 the approval of the Secretary of the Treasury, may prescribe. Such 
 returns shall be made and delivered to the collector or deputy collector 
 for the proper internal-revenue district within thirty days after the 
 passage of this Act. One of said returns shall be retained by the 
 collector and the other forwarded to the Commissioner of Internal 
 Revenue, together with the assessment list for the month in which the 
 return is received, and the Commissioner of Internal Revenue shall 
 assess and collect the taxes found to be due, as other taxes not paid 
 by stamps are assessed and collected. 
 
 And for the expense connected with the assessment and collection 
 of the taxes provided by this Act there is hereby appropriated the 
 sum of one hundred thousand dollars, or so mnch thereof as may be 
 required, out of any moneys in the Treasury not otherwise appropriated, 
 for the employment of such deputy collectors and other employees in the 
 several collection districts in the United States, and such clerks and 
 employees in the Bureau of Internal Revenue as may, in the discretion 
 of the Commissioner of Internal Revenue, be necessary for a period not 
 exceeding one year, to be compensated for their services by such allow- 
 ances as shall be made by the Secretary of the Treasury, upon the rec- 
 ommendation of the Commissioner of Internal Revenue. And the Com- 
 missioner of Internal Revenue is authorized to employ ten agents, to 
 be known and designa.ted as internal-revenue agents, in addition to 
 the number now authorized in section thirty-one hundred and fifty- 
 
two of the Eevised iStatates as amended, and the existing provisions of 
 law in all other respects shall apply to the duties, compensation, and 
 expenses of such agents. 
 
 TOBACCO DBALBKS AND MANTJFACTUEBES. 
 
 Sec. 4. That from and after July first, eighteen hundred and ninety- 
 eight, special taxes on tobacco dealers and manufacturers shall be and' 
 hereby are imposed annually as follows, the amount of such 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 fifty thou- 
 sand pounds shall each pay six dollars. Dealers in leaf tobacco whose 
 annual sales exceed fifty thousand and do not exceed one hundred thou- 
 sand pounds shall pay twelve dollars, and if their annual sales exceed 
 one hundred thousand pounds shall pay twenty-four dollars. 
 
 Dealers in tobacco whose annual sales exceed fifty thousand pounds 
 shall each pay twelve dollars. 
 
 Every person whose business it is to sell, or offer for sale, manufac- 
 tured tobacco, snuff, or cigars shall be regarded as a dealer in tobacco : 
 Provided, That no manufacturer of tobacco, snuff, or cigars shall be 
 required to pay a special tax as dealer in manufactured tobacc* and 
 cigars for selling his own products at the place of manufacture. 
 
 Manufacturers of tobacco whose annual sales do not exceed fifty 
 thousand pounds shall each pay six dollars. 
 
 . Manufacturers of tobacco whose annual sales exceed fifty thousand 
 and do not exceed one hundred thousand pounds shall each pay twelve 
 dollars. 
 
 Manufacturers of tobacco whose annual sales exceed one hundred 
 thousand pounds shall each pay twenty- four dollars. 
 
 Manufacturers of cigars whose annual sales do not exceed one hun- 
 dred thousand cigars shall each pay six dollars. 
 
 Manufacturers of cigars whose annual sales exceed one hundred 
 thousand and do not exceed two hundred thousand cigars shall each 
 pay twelve dollars. 
 
 Manufacturers of cigars whose annual sales exceed two hundred 
 thousand cigars shall each pay twenty-four dollars. 
 
 And every person who carries on any business or occupation for 
 which special taxes are imposed by this Act, without having paid the 
 special tax herein provided, shall, besides being liable to the payment 
 of such special tax, be deemed guilty of a misdemeanor, and upon con- 
 viction thereof shall pay a fine of not more than five hundred dollars, 
 or be imprisoned not more than six months, or both, at the discretion of 
 the court. 
 
 Seo, 6. Until appropriate stamps are prepared and furnished, the 
 stamps heretofore used to denote the payment of the internal-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 shall be afiftxed to all packages containing such articles on 
 which the tax imposed by this Act is paid. And any person having 
 possession of unafftxed stamps heretofore issued for the payment of the 
 tax upon fermented liquors, tobacco, snuff, cigars, or cigarettes shall 
 present the same to the collector of the district, who shall receive them 
 at the price paid for such stamps by the purchasers and issue in lieu 
 thereof new or imprinted stamps at the rate provided by this Act. 
 
ADHESIVE STAMPS. 
 
 Sec. 6. Tbat on and after the first diiy of July, eigliteen hnndred and 
 ninety-eight, there shall be levied, collected, and paid, for and in respect 
 of the several bonds, debentures, or certificates of stock and of indebted- 
 ness, and other documents.instruments, matters, and things mentioned 
 and described in Schedule A of this Act, or for or in respect of the vellum, 
 parchment, or paper ixpon which such instruments, matters, or things, 
 or any of them, shall be written or printed by any person or persons, or 
 party who shall muke, sign, or issue the same, or for whose use or bene- 
 fit the same shall be made, signed, or issued, the several taxes or sums 
 of money set down in figures against the same, respectively, or other- 
 wise specified or set forth in the said schedule. 
 
 And there shall also be levied, collected, and paid, for and in respect 
 to the medicines, preparations, matters, and things mentioned and 
 described in Schedule B of this Act, manufactured, sold, or removed 
 for sale, the several taxes or sums of money set down in words or figures 
 against the same, respectively, or otherwise specified or set forth in 
 Schedule B of this Act. 
 
 Sec. 7. That if any person or persons shall make, sign, or issue, or 
 cause to be made, signed, or issued, any instrument, document, or paper 
 of any kind or description whatsoever, without the same being duly 
 stamped for denoting the tax hereby imposed thereon, or without hav- 
 ing thereupon an adhesive stamp to denote said tax, such person or 
 persons shall be deemed guilty of a misdemeanor, and upon conviction 
 thereof shall pay a fine of not more than one hundred dollars, at the 
 discretion of the court, and such instrument, document, or paper, as 
 aforesaid, shall not be competent evidence in any court. 
 
 Sec. 8. That if any person shall forge or counterfeit, or cause or procure 
 to be forged or counterfeited, any stamp, die, plate, or other instrument, 
 or any part of any stamp, die, plate, or other instrument which shall 
 have been provided, or may hereafter be provided, made, or used in 
 pursuance of this Act, or shall forge, counterfeit, or resemble, or cause 
 or procure to be forged, counterfeited, or resembled, the impression, or 
 any part of the impression, of any such stamp, die, plate, or other 
 instrument as aforesaid, upon any vellum, parchment, or paper, or 
 shall stamp or mark, or cause or procure to be stamped or marked, 
 any vellum, parchment, or paper with any such forged or counterfeited 
 stamp, die, plate, or other instrument, or part of any stamp, die, plate, 
 or other instrument, as aforesaid, with intent to defraud the United 
 States of any of the taxes hereby imposed, or any part thereof; or if 
 any person shall utter, or sell, or expose for sale, any vellum, parchment, 
 paper, article, or thing having thereupon the impression of any such 
 counterfeited stamp, die, plate, or other instrument, or any part of any 
 stamp, die, plate, or other instrument, or any such forged, counterfeited, 
 or resembled impression, or part of impression, as aforesaid, knowing the 
 same to be forged, counterfeited, or resembled ; or if any person shall 
 knowingly use or permit the use of any stamp, die, plate, or other 
 instrument which shall have been so provided, made, or used as afore- 
 said, with intent to defraud the United States; or if any person shall 
 fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or 
 removed, the impression of any stamp, die, plate, or other instrument 
 which shall have been provided, made, or used in pursuance of this Act 
 from any vellum, parchment, or paper, or any instrument or writing 
 charged or chargeable with any of the taxes imposed by law; or if any 
 person shall fraudulently use, join, fix, or place, or cause to be used, 
 
joined, fixed, or placed, to, with, or upon any vellum, parchment, paper, 
 or any instrument or writing charged or chargeable with any of the 
 taxes hereby imposed, any adhesive stamp, or the impression of any 
 stamp, die, plate, or other instrument, which shall have been provided, 
 made, or used in pursuance of law, and which shall have been cut, 
 torn, or removed from any other vellum, parchment, or paper, or any 
 instrument or writing charged or chargeable with any of the taxes 
 imposed by law; or if any person shall willfully remove or cause to be 
 removed, alter or cause to be altered, the canceling or defacing marks 
 of any adhesive stamp with intent to use the same, or to cause the use 
 of the same, after it shall have been once used, or shall knowingly or 
 willfully sell or buy such washed or restored stamp, or offer tlie same 
 for sale, or give or expose the same to any person for use, or knowingly 
 use the same, or prepare the same. with intent for the further use 
 thereof; or if any person shall knowingly and without lawful excuse 
 (the proof whereof shall lie on the person accused) have in his posses- 
 sion any washed, restored, or altered stamp which has been removed 
 from any vellum, parchment, paper, instrument, or writing, then, and 
 in every such case, every person so offending, and every person know- 
 ingly and willfully aiding, abetting, or assisting in committing any 
 sucli offenses as aforesaid shall be deemed guilty of a misdemeanor, and, 
 upon conviction thereof, shall forfeit the said counterfeit stamps and 
 the articles upon which they are placed, and shall be punished by fine 
 not exceeding one thousand dollars, or by imprisonment and confine- 
 ment at hard labor not exceeding five years, or both, at the discretion 
 of the court. 
 
 Sec. 9. That in any and all cases where an adhesive stamp shall be 
 used for denoting any tax imposed by this Act, except as hereinafter 
 provided, the person using or affixing the same shall write or stamp 
 thereupon the initials of his name and the date upon whicti the same 
 shall be attached or used, so that the same may not again be used. 
 And if any person shall fraudulently make use of an adhesive stamp 
 to denote any tax imposed by this Act without so effectually canceling 
 and obliterating such stamp, except as before mentioned, he, she, or 
 they shall be deemed guilty of a misdemeanor, and upon conviction 
 thereof shall pay a fine of not less than fifty nor more than five hundred 
 dollars, or be imprisoned not more than six months, or both, at the dis- 
 cretion of tlie court: Provided, That any proprietor or proprietors of 
 proprietary articles, or articles subject to stamp duty under Schedule 
 B of this Act, shall have the privilege of furnishing, without expense to 
 the United States, in suitable form, to be approved by the Commissioner 
 of Internal Revenue, his or their own dies or designs for stamps to be used 
 thereon, to be retained in the possession of the Commissioner of Internal 
 Kevenue, for his or their separate use, which shall not be duplicated to 
 any other person. And the proprietor furnishing such dies or designs 
 shall be required to purchase stamps printed therefrom in quantities of 
 not less than two thousand dolLirs face value at any one time. That in 
 all cases where such stamp is used, instead of cancellation by initials 
 and date, the said stamp shall be so affixed on the box, bottle, or pack- 
 age that in opening the same, or using the contents thereof, the said 
 stamp shall be effectually destroyed; and in default thereof the party 
 making default shall be liable to the same penalty imposed for neglect 
 to affix said stamp as hereinbefore prescribed in this Act. Any person 
 who shall fraudulently obtain or use any of the aforesaid stamps or 
 designs therefor, and any person forging or counterfeiting, or causing 
 or procuring the forging or counterfeiting, any representation, likeness, 
 
similitude, or colorable imitation of the said last-mentioned stamp, or 
 any engraver or printer who shall sell or give away said stamps, or 
 selling the same, or, being a merchant, broker, peddler, or person deal- 
 ing, in whole or in part, in similar goods, wares, merchandise, manu- 
 factures, preparations, or articles, or those designed for similar objects 
 or purposes, shall have knowingly or fraudulently in his, her, or their 
 possession any such forged, counterfeited likeness, similitude, or color- 
 able imitation of the said last-mentioned stamp, shall be deemed guilty 
 of a crime, and, upon conviction thereof, shall be puuished by a fine 
 not exceeding five hundred dollars or imprisonment not exceeding one 
 year, or both. 
 
 Seo. 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 
 be accepted or paid, with design to evade the payment of any stamp 
 tax, any bill of exchange, di^aft, or order, or promissory note for the 
 payment of money, liable to any of the taxes imposed by this Act, with- 
 out the same being duly stamped, or having thereupon an adhesive 
 stamp for denoting the tax hereby charged thereon, he, she, or they 
 shall be deemed guilty of a misdemeanor, and upon conviction thereof 
 shall be punished by a flue not exceeding two hundred dollars, at the 
 discretion of the court. 
 
 Seo. 11. That the acceptor or acceptors of any bill of exchange or 
 order for the payment of any sum of money drawn, or purporting to be 
 drawn, in any foreign country, biit payable in the United States, shall, 
 before paying or accepting the same, place thereupon a stamp, indi- 
 cating the tax upon the same, as the law requires for inland bills of 
 exchange or promissory notes; and no bill of exchange shall be paid 
 or negotiated without such stamp; and if any person shall pay or nego- 
 tiate, or offer in payment, or receive or take in payment, any such draft 
 or order, the person or persons so offending shall be deemed guilty of a 
 misdemeanor, and upon conviction thereof shall be punished by a fine 
 not exceeding one hundred dollars, in the discretion of the court. 
 
 Sec. 12. That in any collection district where, in the judgment of the 
 Commissioner of Internal Eevenue, the facilities for the procurement 
 and distribution of adhesive stamps are or shall be insufficient, the 
 Commissioner, as aforesaid, is authorized to furnish, supply, and deliver 
 to the collector of any district, and to any assistant treasurer of the 
 United States or designated despositary thereof, or any postmaster, a 
 suitable quantity of adhesive stamps, without prepayment therefor, and 
 may in advance require of any collector, assistant treasurer of the 
 United States, or postmaster a bond, with sufficient sureties, to an 
 amount equal to the value of the adhesive stamps which maybe placed 
 in his hands and remain unaccounted for, conditioned for the faithful 
 return, whenever so required, of all quantities or amounts undisposed 
 of, and for the payment monthly of all quantities or amounts sold or 
 not remaining on hand. And it shall be the duty of-such collector to 
 supply his deputies with, or sell to other parties within his district who 
 may make application therefor, adhesive stamps, upon the same terms 
 allowed by law or under the regulations of the Commissioner of Internal 
 Eevenue, who is hereby authorized to make such other regulations, not 
 inconsistent herewith, for the security of the United States and the 
 better accommodation of the public, in relation to the matters herein- 
 before mentioned, as he may judge necessary and expedient. And the 
 Secretary of the Treasury may from time to time make such regulations 
 as he may find necessary to insure the safe-keeping or prevent the illegal 
 use of ail such adhesive stamps. 
 
8 
 
 Seo. 13. That any person or persons who shall register, issue, sell, 
 or transfer, or who shall cause to be issued, registered, sold, or trans- 
 ferred, any instrument, document, or paper of any kind or description 
 whatsoever mentioned in Schedule A of this Act, without the same 
 being duly stamped, or having thereupon an adhesive stamp for denot- 
 ing the tax chargeable thereon, and canceled in the manner required 
 by law, with latent to evade the provisions of this Act, shall be deemed 
 guilty of a misdemeanor, and upon conviction thereof shall be punished 
 by a fine not exceeding fifty dollars, or by imprisonment not exceeding 
 six months, or both, in the discretion of the court; and such instru- 
 ment, document, or paper, not being stamped according to law, shall be 
 deemed invalid and of no effect: Provided, That hereafter, in all cases 
 where the party has not affixed to any instrument the stamp required by 
 law thereon at the time of issuing, selling, or transferring the said bonds, 
 debentures, or certificates of stock or of indebtedness, and he or they, or 
 any party having an interest therein, shall be subsequently desirous 
 of affixing such stamp to said instrument, or, if said instrument be lost, 
 to a copy thereof, he or they shall appear before the collector of inter- 
 nal revenue of the proper district, who shall, upon the payment of the 
 price of the proper stamp required by law, and of a penalty of ten dol- 
 lars, and, where the whole amount of the tax denoted by the stamp 
 required shall exceed the sum of fifty dollars, on payment also of inter- 
 est, at the rate of six per centum, on said tax from the day on which 
 such stamp ought to have been affixed, affix the proper stamp to such 
 bond, debenture, certificate of stock or of indebtedness or copy, and 
 note upon the margin thereof the date of his so doing, and the fact 
 that such penalty has been paid; and the same shall thereupon be 
 deemed and held to be as valid, to all intents and purposes, as if 
 stamped when made or issued: And provided further, That where it 
 shall appear to said collector, upon oath or otherwise, to his satisfac- 
 tion, that any such instrument has not been duly stamped, at the 
 time of making or issuing the same, by reason of accident, mistake, 
 inadvertence, or urgent necessity, and without any willful design to 
 defraud the United States of the stamp, or to evade or delay the pay- 
 ment thereof, then and in such case, if such instrument, or, if the origi- 
 nal be lost, a copy thereof, duly certified by the officer having charge 
 of any records in which such original is required to be recorded, or 
 otherwise duly proven to the satisfaction of the collector, shall, within 
 twelve calendar months after the making or issuing thereof, be brought 
 to the said collector of internal revenue to be stamped, and the stamp 
 tax chargeable thereon shall be paid, it shall be lawful for the said col- 
 lector to remit the penalty aforesaid and to cause such instrument to 
 be duly stamped. And when the original instrument, or a certified or 
 duly proven copy thereof, as aforesaid, duly stamped so as to entitle 
 thesametobe recorded, shall be presented to the clerk, register, recorder, 
 or other officer having charge of the original record, it shall be law- 
 ful for such officer, upon the payment of the fee legally charge- 
 able for the recording thereof, to make a new record thereof, or 
 to note upon the original record the fact that the error or omis- 
 sion in the stamping of said original instrument has been corrected 
 pursuant to law; and the original instrument op such certified copy, 
 or the record thereof, may be used in all courts and places in the 
 same manner and with like effect as if the instrument had been 
 originally stamped: And provided further, That in all cases where 
 the party has not affixed the stamp required by law upon any such 
 instrument issued, registered, sold, or transferred at a time when and 
 
at a place where no collection district was established, it shall be Law- 
 ful for him or them, or any party having an interest therein, to aiJfix the 
 proper stamp thereto, or, if the original be lost, to a copy thereof. 15ut 
 no right acquired in good faith before the stamping of such instrument, 
 or copy thereof, as herein provided, if such record be required by 
 law, shall in any manner be affected by such stamping as aforesaid. 
 
 Sec. 14. That hereafter no instrument, paper, or document required 
 by law to be stamped, which has been signed or issued without being 
 duly stamped, or with a deficient stamp, nor any copy thereof, shall be 
 recorded or admitted, or used as evidence in any court until a legal 
 stamp or stamps, denoting the amount of tax, shall have been afSxed 
 thereto, as prescribed by law: Provided, That any bond, debenture, 
 certificate of stock, or certificate of indebtedness issued in any foreign 
 country shall pay the same tax as is required by law on similar instru- 
 ments when issued, sold, or transferred in the United States; and the 
 party to whom the same is issued, or by whom it is aold or transferred, 
 shall, before selling or transferring the same, affix thereon the stamp 
 or stamps indicating the tax required. 
 
 Sec. 15. That it shall not be lawful to record or register any instru- 
 ment, paper, or document required by law to be stamped unless a stamp 
 or stamps oi^ the proper amount shall have been aflSxed and canceled 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 on any such instrument, paper, or document, provided 
 a legal documentary stamp or stamps denoting 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 offi- 
 cers of any State, county, town, municipal corporation, or other corpo- 
 ration 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 exer- 
 cise only of functions strictly belonging to them in their ordinary gov- 
 ernmental, taxing, or municipal capacity: Provided further, That stock 
 and bonds issued by cooperative building and loan associations whose 
 capital stock does not exceed ten thousand dollars, and ))uildiug and 
 loan associations or companies that make loans only to their share- 
 holders, shall be exempt from the tax herein provided. 
 
 Sec. 18. That on and after the first day of July, eighteen hundred 
 and ninety-eight, no telegraph company or its agent or employee shall 
 transmit to any person any dispatch or message without an adhesive ■ 
 stamp, denoting the tax imposed by this Act, being affixed to a copy 
 thereof, or having the same stamped thereupon, and in default thereof 
 shall incur a penalty of ten dollars: Provided, That only one stamp 
 shall be required on each dispatch or message, whether sent through 
 one or more companies: Provided, That the messages or dispatches of 
 the officers and employees of any telegraph or telephone company con- 
 cerning the affairs and service of the company, and like messages or 
 dispatches of the officials and employees of railroad companies sent 
 over the wires on their respective railroads shall be exempt from this 
 
10 
 
 requirement : Provided further, That messages of officers aud employees 
 of the Government on ofiacial business shall be exempt from the taxes 
 herein imposed upon telegraphic and telephonic messages. 
 
 Sec. 19. That all the provisions of this Act relating to dies, stamps, 
 adhesive stamps, and stamp taxes shall extend to and include (except 
 where manifestly inapplicable) all the articles or objects enumerated in 
 Schedule B, subject to stamp taxes, and apply to the provisions in 
 relation thereto. 
 
 Sec. 20. That on and after the first day of July, eighteen hundred 
 and ninety-eight, any person, firm, company, or corporation that shall 
 make, prepare, and sell, or remove for consumption or sale, drugs, medi- 
 cines, preparations, compositions, articles, or things, including perfumery 
 and cosmetics, upon which a tax is imposed by this Act, as provided 
 for in Schedule B, without affixing thereto an adhesive stamp or label 
 denoting the tax before mentioned shall be deemed guilty of a misde- 
 meanor, and upon conviction thereof shall pay a fine of not more than 
 five hundred dollars, or be imprisoned not more than six months, or 
 both, at the discretion of the court: Provided, That no stamp tax shall 
 be imposed upon any uncompouuded medicinal drug or chemical, nor 
 upon any medicine sold to or for the use of any person which may be 
 mixed or compounded for said person according to the written recipe 
 or prescription of any practicing physician or surgeon, or which may 
 be put up or compounded for said person by a druggist or pharmacist 
 selling at retail only. The stamp taxes provided for in Schedule B of 
 this Act shall apply to all medicinal articles compounded by any formula, 
 published or unpublished, which are put up in style or manner similar 
 to that of patent, trade-mark, or proprietary medicine in general, or 
 which are advertised on the package or otherwise as remedies or specifics 
 for any ailment, or as having any special claim to merit, or to any 
 peculiar advantage in mode of preparation, quality, use, or efiect. 
 
 Sbo. 21. That any manufacturer or maker of any of the articles for 
 sale mentioned in Schedule B, after the same shall have been so made, 
 and the particulars hereinbefore required as to stamps have been com- 
 plied with, or any other person who shall take off, remove, or detach, 
 or cause, or permit, or suffer to be taken oflf, or removed or detached, 
 any stamp, or who shall use any stamp, or any wrapper or cover to 
 which any stamp is affixed, to cover any other article or commodity 
 than that originally contained in such wrapper or cover, with such 
 stamp when first used, with the intent to evade the stamp duties, shall 
 for every such article, respectively, in respect of which any such offense 
 shall be committed, be deemed guilty of a misdemeanor, and upon con- 
 viction thereof shall pay a fine of not more than five hundred dollars, 
 or be imprisoned not more than six months, or both, at the discretion 
 of the court, and every such article or commodity as aforesaid shall 
 also be forfeited. 
 
 . Sec. 22. That any maker or manufacturer of any of the articles or 
 commodities mentioned in Schedule B, as aforesaid, or any other person 
 who shall sell, send out, remove, or deliver any article or commodity, 
 manufactured as aforesaid, before the tax thereon shall have been fully 
 paid by affixing thereon the proper stamp, as in this Act' provided, or 
 who shall hide or conceal, or cause to be hidden or concealed, or who 
 shall remove or convey away, or deposit, or cause to be removed or con- 
 veyed away from or deposited in any place, any such article or com- 
 modity, to evade the tax chargeable thereon, or any part thereof, shall 
 be deemed guilty of a misdemeanor, and upon conviction thereof shall 
 pay a fine of not more than five hundred dollars, or be imprisoned not 
 
11 
 
 more than six months, or both, at the discretion of the court, together 
 with the forfeiture of any such article or commodity : Provided, That 
 articles upon which stamp taxes 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 charged with tax 
 as aforesaid; and every manufacturer or maker of any article as afore- 
 said, intended for exportation, shall give such bonds and be subject to 
 such rules and regulations to protect the revenue against fraud as may 
 be from time to time prescribed by the Commissioner of Internal Reve- 
 nue, with the approval of the Secretary of the Treasury. 
 
 Seo. 23. That every manufacturer or maker of any of the articles or 
 commodities provided for in Schedule B, or his foreman, agent, or super- 
 intendent shall at the end of each and every month make, sign, and file 
 with the collector of internal revenue for the district in which he resides 
 a declaration in writing that no such article or commodity has, during 
 such preceding month or time when the last declaration was made, been 
 removed, or carried, or sent, or caused or suffered or known to have 
 been removed, carried, or sent from the premises of such manufacturer 
 or maker other than such as have been duly taken account of and 
 charged with the stamp tax, on pain of such manufacturer or makeir 
 forfeiting for every reftisal or neglect to make such declaration one 
 hundred dollars; and if any such manufacturer or maker, or his fore- 
 man, agent, or superintendent, shall make any false or untrue declara- 
 tion, such manufacturer or maker, or foreman, agent, or superintendent 
 making the same shall be deemed guilty of a misdemeanor, and upon 
 conviction shall pay a fine of not more than five hundred dollars, or be 
 imprisoned not more than six months, or both, at the discretion of the 
 court. 
 
 Seo. 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 first day of July, 
 eighteen hundred and ninety-eight. Every person, except as other- 
 wise provided in this Act, who offers or exposes for sale any article or 
 thing provided for in said Schedule B, whether the article so offered 
 or exposed is of foreign manufacture and imported or of domestic man- 
 ufacture, shall be deemed the manufacturer thereof, and shall be sub- 
 ject to all the taxes, liabilities, and penalties imposed by law for the 
 sale of articles without the use of the proper stamp denoting the tax 
 paid thereon; and all such articles of foreign manufacture shall, in 
 addition to the import duty imposed on the same, be subject to the 
 stamp tax prescribed in this Act: Provided further, That internal rev- 
 enue stamps required by existing law on imported merchandise shall 
 be affixed thereto and canceled at the expense of the owner or importer 
 before the withdrawal of such merchandise for consumption, and the 
 Secretary of the Treasury is authorized to make such rules and regu- 
 lations as may be necessary for the affixing and canceling of such 
 stamps, not inconsistent herewith. 
 
 Seo. 25. That the Commissioner of Internal Revenue shall cause to 
 be prepared for the payment of the taxes prescribed in this Act suitable 
 stamps denoting the tax on the document, article, or thing to which the 
 same may be affixed, and he is authorized to prescribe such method for 
 the cancellation of said stamps, as substitute for or in addition to the 
 method provided in this Act, as he may deem expedient. The Commis- 
 sioner of Internal Revenue, with the approval of the Secretary of the 
 Treasury, is authorized to procure any of the stamps provided for in this 
 Act by contract whenever such stamps can not be speedily prepared by 
 
12 
 
 the Bureau of Engraving and Printing; but this authority shall expire 
 on the first day of July, eighteen hundred and ninftty-nine. That the 
 adhesive stamps used in the payment of the tax levied in Schedules A 
 and B of this Act shall be furnished for sale by the several collectors of 
 int<«nal-revenue, who shall sell and deliver them at their face value to 
 all persons applying for the same, excei)t officers or employees of the 
 internal-revenue service: Provided, That such collectors may sell and 
 deliver such stamps in quantities of not less than one. hundred dollars of 
 face value, with a discount of one per centum, except as otherwise pro- 
 vided in this Act. And he may, with the approval of the Secretary of 
 the Treasury, make all needful rules and regulations for the proper 
 enforcement of this Act. 
 
 SCHEDULE A. 
 
 STAMP TAXES, 
 
 Bonds, debentures, or certificates of indebtedness issued after the first 
 day of July, anno Domini eighteen hundred and ninety- eigl it, by aay 
 association, company, or corporation, on each hundred dollars of face 
 value or fraction thereof, five cents, and on each original issue, whether 
 on organization or reorganization, of certificates of stock by any such 
 assoct'A.tion, company, or corporation, on each hundred dollars of face 
 value or fraction thereof, five cents, and on all sales, or agreements to 
 sell, or memoranda of sales or deliveries or transfers of shares or cer- 
 tificates 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 entitling the holder in any manner to the benefit (rf such 
 stock, or to secure the future payment of money or for the future trans- 
 fer of any stock, on each hundred dollars of face value or fraction 
 thereof, two cents : Provided, That in case 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 of ownership is by trans- 
 fer certificate the stamp shall be placed upon the certificate ; and in cases 
 of an agreement to sell or where the transfer is by delivery of the cer- 
 tificate assigned.in blank there shall be made and delivered by the seller 
 to the buyer a bill or memorandum of such sale, to which the stamp shall 
 be affixed; and every bill or memorandum of sale or agreement to sell 
 before mentioned shall show the date thereof, the name of the seller, 
 the amount of the sale, and the matter or thing to which it refers. 
 And any person or persons liable to pay the tax as herein provided, or 
 anyone who acts in the matter as agent or broker for such person or 
 persons, who shall make any such sale, or who shall in pursuance of 
 any such sale deliver any such stock, or evidence of the sale of any 
 such stock or bill or memorandum thereof, as herein required, without 
 having the proper stamps affixed thereto, with intent to evade the fore- 
 going provisions shall be deemed guilty of a misdemeanor, and upon 
 conviction thereof shall pay a fine of not less than five hundred nor 
 more than one thousand dollars, or be imprisoned not more than six 
 mouths, or both, at the discretion of the court. 
 
 Upon each sale, agreement of sale, or agreement to sell, any products 
 or merchandise at any exchange, or board of trade, or other similar 
 place, either for present or future delivery, for each one hundred dollars 
 in value of said sale or agreement of sale or agreement to sell, one cent, 
 
13 
 
 and for each additional one hundred dollars or fractional part thereof 
 in excess of one hundred dollars, one cent : Provided^ That on every 
 sale or agreement of sale or agreement to sell as aforesaid there shall 
 be made and delivered by the seller to the buyer a bill, memorandum, 
 agreement, or other evidence of such sale, agreement of sale, or agree- 
 ment to sell, to which there shall be affixed a lawful stamp or stamps 
 in value equal to the amount of the tax on such sale. And every such 
 bill, memorandum, or other evidence of sale or agreement to sell shall 
 show the date thereof, the name of the seller, the amount of the sale, 
 and the matter or thing to which it refers ; and any person or persons 
 liable to pay the tax as herein provided, or anyone who acts in the 
 matter as agent or broker for such person or persons, who shall make 
 any such sale or agreement of sale, or agreement to sell, or who shall, 
 in pursuance of any such sale, agreement of sale, or agreement to sell, 
 deliver any such products or merchandise without a bill, memorandum, 
 or other evidence thereof as herein required, or who shall deliver such 
 bill, memorandum, or other evidence of sale, or agreement to sell, with- 
 out having the proper stamps afflxed thereto, with intent to evade the 
 foregoing provisions, shall be deemed guilty of a misdemeanor, and 
 upon conviction thereof shall pay a fine of not less than five hundred 
 nor more than one thousand dollars, or be imprisoned not more than 
 six months, or both, at the discretion of the court. 
 
 Bank check, draft, or certificate of deposit 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 demand, two cents. 
 
 Bill of sxchange (inland), draft, certificate of deposit drawing interest, 
 or order for the payment of any sum of money, otherwise than at sight 
 or on demand, or any promissory note except bank notes issued for cir- 
 culation, and for each renewal of the same, for a sum not exceeding 
 one hundred dollars, two cents; and for each additional one hundred 
 dollars or fractional part thereof in excess of one hundred dollars, two 
 cents. And from and after the first day of July, eighteen hundred and 
 ninety-eight, the provisions of this paragraph shall apply as well to 
 original domestic money orders issued by the Government of the United 
 States, and the price of such money orders shall be increased by a sum 
 equal to the value of the stamps herein provided for. 
 
 Bill 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 person or persons), drawn in but payable out 
 of the TTnited States, if drawn singly or otherwise than in a set of 
 three or more, according to the custom of merchants and bankers, shall 
 pay for a sum not exceeding one hundred dollars, four cents, and for 
 each one hundred dollars or fractional part thereof in excess of one 
 hundred dollars, four cents. 
 
 If drawn in sets of two or more: For every bill of each set, where 
 the sum made payable shall not exceed one hundred dollars, or the 
 equivalent thereof, in any foreign currency in which such bill may be 
 expressed, according to the standard of value fixed by the IJnited 
 Statee, two cents; and for each one hundred dollars or fractional part 
 thereof in excess of one hundred dollars, two cents. 
 
 Bilk of lading or receipt (other than charter party) for any goods, 
 merchandise, or effects, to be exported from a port or place in the 
 United States to any foreign port or place, ten cents. 
 
 Express ahd peeight : It shall be the duty of every railroad or 
 steamboat company, carrier, express company, or corporation or person 
 
14 ^ 
 
 whose occupation is to act as such, to issue to the shipper or consignor, 
 or his agent, or person from whom any goods are accepted for transpor- 
 tation, a bill of lading, manifest, or other evidence of receipt and for- 
 warding for each shipment received for carriage and transportation, 
 whether in bulk or in boxes, bales, packages, bundles, or not so inclosed 
 or included; and there shall be duly attached and canceled, as is in this 
 Act provided, to each of said bills of lading, manifests, or other memo- 
 randum, and to each duplicate thereof, a stamp of the value of one cent: 
 Provided, That but one bill of lading shall be required on bundles or 
 packages of newspapers when inclosed in one general bundle at the time 
 of shipment. Any failure to issue such bill of lading, manifest, or other 
 memorandum, as herein provided, shall subject such railroad or steam- 
 boat company, carrier, express company, or corporation or person to a 
 penalty of fifty dollars for each offense, and no such bill of lading, 
 manifest, or other memorandum shall be used in evidence unless it shall 
 be duly stamped as aforesaid. 
 
 Telephone messages: It shall be the duty of every person, firm, or 
 corporation owning or operating any telephone line or lines to make 
 within the first fifteen days of each month a sworn statement to the 
 collector of internal revenue in each of their respective districts, stat- 
 ing the number of messages or conversations transmitted over their 
 respective lines during the preceding month for which a charge of 
 fifteen cents or more was imposed, and for each of such messages or 
 conversations the said person, firm, or corporation shall pay a tax of 
 one cent : Provided, That only one payment of said tax shall be required, 
 notwithstanding the lines of one or more persons, firms, or corporations 
 shall be used for the transmission of- each of said messages or conver- 
 sations. 
 
 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 to account for money received by virtue 
 thereof, and all other bonds of any description, except such as may be 
 required in legal proceedings, not otherwise provided for in this sched- 
 ule, fifty cents. 
 
 Certificate of profits, or any certificate or memorandum showing an 
 interest in the property or accumulations of any association, company, 
 or corporation, and on all transfers thereof, on each one hundred dollars 
 of face value or fraction thereof, two cents. 
 
 Certificate: Any certificate of damage, or otherwise, and all other 
 certificates or documents issued by any port warden, marine surveyor, 
 or other person acting as such, twenty-five cents. 
 
 Certificate of any description required by law not otherwise specified 
 in this Act, ten cents. 
 
 ' Charter party : Contract or agreement for the charter of any ship, or 
 vessel, or steamer, or any letter, memorandum, or other writing between 
 the captain, master, or owner, or person acting as agent of any ship, or 
 vessel, or steamer, and any other person or persons, for or relating to 
 the charter of such ship, or vessel, or steamer, or any renewal or trans- 
 fer thereof, if the registered tonnage of such ship, or vessel, or steamer 
 does not exceed three hundred tons, three dollars. 
 
 Exceeding three hundred tons and not exceeding six hundred tons, 
 five dollars. 
 
 Exceeding six hundred tons, ten dollars. 
 
 Contract: Broker's note, or memorandum of sale of any goods or 
 
15 
 
 merchandise, stocks, bonds, exchange, notes of hand, real estate, or 
 property of any kind or description issued by brokers or persons act- 
 ing as such, for each note or memorandum of sale, not otherwise 
 provided for in this Act, ten cents. 
 
 Conveyance: Deed, instrument, or writing, whereby any lands, ten- 
 ements, or other realty sold shall be granted, assigned, transferred, or 
 otherwise conveyed to, or vested in, the purchaser or purchasers, or 
 any other person or persons, by his, her, or their direction, when the 
 consideration or value exceeds one hundred dollars and does not 
 exceed five hundred dollars, fifty cents; and for each additional five 
 hundred dollars or fractional part thereof in excess of five hundred 
 dollars, fifty cents. 
 
 Dispatch, telegraphic: Any dispatch or message, one cent. 
 
 Entry of any goods, wares, or merchandise at any custom-house, 
 either for consumption or warehousing, not exceeding one hundred dol- 
 lars in value, twenty-five cents. 
 
 Exceeding one hundred dollars and not exceeding five hundred dol- 
 lars in value, fifty cents. 
 
 Exceeding five hundred dollars in value, one dollar. 
 
 Entry for the withdrawal of any goods or merchandise from customs 
 bonded warehouse, fifty cents. 
 
 Insurance (life) : Policy of insurance, or other instrument, by what- 
 ever name the same shall be called, whereby any insurance shall here- 
 after be made upon any life or lives, for each one hundred dollars or 
 fractional part thereof, eight cents on the amount insured: Provided, 
 That on all policies, for life insurance only, issued on the industrial or 
 weekly-payment plan of insurance, the tax shall be forty per centum of 
 the amount of the first weekly premium. And it shall be the duty of 
 each person, firm, or corporation issuing such policies to make within 
 the first fifteen days of every month a sworn statement to the collector 
 of internal revenue in each of their respective districts, of the total 
 amount of first weekly premiums received on such policies issued by the 
 said person, firm, or corporation during the preceding month, and upon 
 the total amount so received, the said person, firm, or corporation shall 
 pay the said tax of forty per centum : Provided further, That the pro- 
 visions of this section shall not apply to any fraternal, beneficiary 
 society, or order, or farmers' purely local cooperative company or asso- 
 ciation, or emiDloyees' relief associations operated on the lodge system, 
 or local cooperation plan, organized and conducted solely by the mem- 
 bers thereof for the exclusive benefit of its members and not for profit. 
 
 Insurance (marine, inland, fire,): Each policy of insurance or other 
 instrument, by whatever name the same shall be called, by which insur- 
 ance shall be made or renewed upon property of any description (includ- 
 ing rents or profits), whether against peril by sea or on inland waters, 
 or by fire or lightning, or other peril, made by any person, association, 
 or corporation, upon the amount of premium charged, one-half of one 
 cent on each dollar or fractional part thereof: Provided, That purely 
 cooperative or mutual fire insurance companies carried on by the mem- 
 bers thereof solely for the protection of their own property and not for 
 profit shall be exempted from the tax herein provided. 
 
 Insurance (casualty, fidelity, and guarantee) : Each policy of insur- 
 ance, or bond or obligation of the nature of indemnity for loss, damage, 
 or liability issued, or executed, or renewed by any person, association, 
 company, or corporation, transacting the business of accident, fidelity, 
 em])]oyer's liability, plate glass, steam boiler, burglary, elevator, auto- 
 matic sprinkler, or other branch of insurance (except life, marine, inland, 
 
16 
 
 and fire insurance), and each bond undertaking or recognizance, condi- 
 tioned for the performance of the duties of any office or position, or for 
 the doing or not doing of anything therein specified, or other obliga- 
 tion of the nature of indemnity, and each contract or obligation guar- 
 anteeing 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 one cent on each dollar or 
 fractional part thereof. 
 
 Lease, agreement, memorandum, or contract for the hire, use, or rent 
 of any land, tenement, or portion thereof — 
 
 If for a period of time not exceeding one year, twenty-five cents. 
 
 If for a period of time exceeding one year and not exceeding three 
 years, fifty cents. 
 
 If for a period exceeding three years, one dollar. 
 
 Manifest for custom-house entry or clearance of the cargo of any ship, 
 vessel, or steamer for a foreign port — 
 
 If the registered tonnage of such ship, vessel, or steamer does not 
 exceed three hundred tons, one dollar. 
 
 Exceeding three hundred tons, and not exceeding six hundred tons, 
 three dollars. 
 
 Exceeding six hundred tons, five dollars. 
 
 Mortgage or pledge, of lands, estate, or property, real or personal, 
 heritable, or movable, whatsoever, where the same shall be nade as a 
 security for the payment of any definite and certain sum of money, lent 
 at the time or previously due and owing or forborne to be paid, being 
 payable ; also any conveyance of any lauds, estate, or property what- 
 soever, in trust to be sold or otherwise converted into money, which 
 shall be intended only as security, either by express stipulation or 
 otherwise ; on any of the foregoing exceeding one thousand dollars and 
 not exceeding one thousand five hundred dollars, twenty- five cents; 
 and on each five hundred dollars or fractional part thereof in excess of 
 fifteen hundred dollars, twenty-five cents : Provided, That upon each 
 and every assignment or transfer of a mortgage, lease, or policy of 
 insurance, or tlie renewal or continuance of any agreement, contract, 
 or charter, by letter or otherwise, a stamp duty shall be required and 
 paid at the same rate as that imposed on the original instrument. 
 
 Passage ticket, by any vessel from a port in the United States to a 
 foreign port, if costing not exceeding thirty dollars, one dollar. 
 
 Costing more than thirty and not exceeding sixty dollars, three 
 dollars. 
 
 Costing more than sixty dollars, five dollars. 
 
 Power of attorney or proxy for voting at any election for officers of 
 any incorporated company or association, except religious, charitable, 
 or literary societies, or public cemeteries, ten cents. 
 
 Power of attorney to sell and convey real estate, or to rent or lease 
 the same, to receive or collect rent, to sell or transfer any stock, bonds, 
 scrip, or for the collection of any dividends or interest thereon, or to 
 perform any and all other acts not hereinbefore specified, twenty-five 
 cents: Provided, That no stamps shall be required upon any papers 
 necessary to be used for the collection of claims from the United States 
 for pensions, back pay, bounty, or for property lost in the military or 
 naval service. 
 
 Protest : Upon the protest of every note, bill of exchange, acceptance, 
 check or draft, or any marine protest, whether protested by a notary 
 
17 
 
 public or by any other officer who may be authorized by the law of any 
 State or States to make such protest, twenty-five cents. 
 
 Warehouse receipt for any goods, merchandise, 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, twenty-five 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 preparations: For and upon every 
 packet, box, bottle, pot, or phial, or other inclostire, containing any pills, 
 powders, tinctures, troches or lozenges, sirups, cordials, bitters, ano- 
 dynes, tonics, plasters, liniments, salves, ointments, pastes, drops, 
 waters, (except natural spring waters and carbonated natural spring 
 waters), essences, spirits, oils, and all medicinal preparations or com- 
 positions whatsoever, made and sold, or removed for sale, by any person 
 or persons whatever, wherein the person making or preparing the 
 same has or claims to have any private formula, secret, or occult art 
 for the making or preparing the same, or has or claims to have any 
 exclusive right or title to the making or preparing the same, or which 
 are prepared, uttered, vended, or exposed for sale under any letters pa- 
 tent, or trade-mark, or which, if prepared by any formula, published or 
 unpublished, are held out or recommended to the public by the makers, 
 venders, or proprietors thereof as proprietary medicines, or medicinal 
 proprietary articles or preparations, or as remedies or specifics for any 
 disease, diseases, or aifection whatever affecting tlie human or animal 
 body, as follows: Where such packet, box, bottle, pot, phial, or other 
 inclosure, with its contents, shall not exceed, at the retail price or 
 value, the sum of five cents, one-eighth of one cent. 
 
 Where such packet, box, bottle, pot, phial, or other inclosure, with its 
 contents, shall exceed the retail price or value of five cents and shall 
 not exceed, at the retail price or value, the sum of ten cents, two-eighths 
 of one cent. 
 
 Where such packet, box, bottle, pot, phial, or other inclosure, with its 
 contents, shall exceed the retail price or value of ten cents and shall not 
 exceed at the retail price or value the sum of fifteen cents, three eighths 
 of one cent. 
 
 Where each packet, box, bottle, pot, phial, or other inclosure, with its 
 contents, shall exceed the retail price or value of fifteen cents and shall 
 not exceed the retail price or value of twenty-five cents, five eighths 
 of one cent. And for each additional twenty-five cents of retail price 
 or value or fractional part thereof in excess of twenty-five cents, five- 
 eighths of one cent. 
 
 Perfumery and cosmetics and other similar articles: For and upon 
 every packet, box, bottle, pot, phial, or other inclosure containing any 
 essence, extract, toilet water, cosmetic, vaseline, petrolatum, hair oil, 
 pomade, hair dressing, hair restorative, hair dye, tooth wash, dentifrice, 
 tooth paste, aromatic cachous, or any similar substance or article, by 
 whatsoever name the same heretofore have been, now are, or may here- 
 after be called, known, or distinguished, used or applied, or to be used 
 or applied as perfumes or as applications to the hair, mouth, or skin, or 
 otherwise used, made, prepared, and sold or removed for consumption 
 Pub. No. 133 2 
 
18 
 
 and sgile in the United States, where such packet, box, bottle, pot, phial, 
 or other inclosure, with its contents, shall not exceed at the retail price 
 or value the sum of five cents, one-eighth of one cent. 
 
 Where such packet, box, bottle, pot, phial, or other inclosure, with its 
 contents, shall exceed the retail price or value of five cents, and shall 
 not exceed the retail price or value of ten cents, two-eighths of one 
 cent. 
 
 Where such packet, box, bottle, pot, phial, or other inclosure, with 
 its contents, shall exceed the retail price or value of ten cents and shall 
 not exceed the retail price or value of fifteen cents, three-eighths of one 
 cent. 
 
 Where such packet, box, bottle, pot, phial, or other inclosure, with 
 its contents, shall exceed the retail price or value of fifteen cents and 
 shall not exceed the retail price or value of twenty five cents, five-eighths 
 of one cent. And for each additional twenty-five cents of retail price 
 or value or fractional part thereof in excess of twenty-five cents, five- 
 eighths of one cent. 
 
 Chewing gum or substitutes therefor: For and upon each box, carton, 
 jar, or other package containing chewing gum of not more than one 
 dollar of actual retail value, four cents ; if exceeding one dollar of retail 
 value, for each additional dollar or fractional part thereof, four cents; 
 under such regulations as the Commissioner of Internal Revenue, with 
 the approval of the Secretary of the Treasury, may prescribe. 
 
 Sparkling or other wines, when bottled for sale, upon each bottle 
 containing one pint or less, one cent. 
 
 Upon each bottle containing more than one pint, two cents. 
 
 That all articles and preparations provided for in this schedule which 
 are in the hands of manufacturers or of wholesale or retail dealers on 
 the first day of July, eighteen hundred and ninety eight, shall be sub- 
 ject to the payment of the stamp taxes herein provided for, but it shall 
 be deemed a compliance with this Act as to such articles on hand in 
 the hands of wholesale or retail dealers as aforesaid who are not the 
 manufacturers thereof to af&x the proper adhesive tax stamp at the 
 time the packet, box, bottle, pot, or phial, or other inclosure with its 
 contents is sold at retail. 
 
 Sec. 26. There shall be an allowance of drawback on articles men- 
 tioned in Schedule B of this Act on which any internal-revenue tax 
 shall have been paid, equal in amount to the stamp tax paid thereon, 
 and no more, when exported, to be paid by the warrant of the Secretary 
 of the Treasury on the Treasurer of the United States, out of any money 
 arising from internal taxes not otherwise appropriated : Provided, That 
 no allowance of drawback shall be made for any such articles exported 
 prior to July first, eighteen hundred and ninety-eight. The evidence 
 that any such tax has been paid as aforesaid shall be furnished to the 
 satisfaction of the Commissioner of Internal Revenue by the person • 
 claiming the allowance of drawback, and the amount shall be ascer- 
 tained under such regulations as shall be prescribed from time to 
 time by said Commissioner, with the approval of the Secretary of the 
 Treasury. 
 
 EXCISE TAXES ON PERSONS, FIRMS, COMPANIES, AND CORPORATIONS 
 ENGAGED IN REFINING PETROLEUM AND SUGAR, 
 
 Sbo. 27. That every person, firm, corporation, or company carrying 
 on or doing the business of refining petroleum, or refining sugar, or 
 owning or controlling any pipe line for transporting oil or other prod- 
 
19 
 
 ucts, whose gross annnal receipts. exceed two hundred and fifty thou- 
 sand dollars, shall be subject to pay annually a special excise tax 
 equivalent to one-quarter of one per centum on the gross amount of all 
 receipts of such persons, firms, corporations, and companies in their 
 respective business in excess of said sum of two hundred aud fifty 
 thousand dollars. 
 
 And a true and accurate return of the amount of gross receipts as 
 aforesaid shall be made and rendered monthly by each of such associa- 
 tions, corporations, companies, or persons to the collector of the district 
 in which any such association, corporation, or company may be located, 
 or in which such person has his place of business. Such return shall 
 be verified under oath by the person making the same, or, in case of 
 corporations, by the president or chief oflicer thereof. Any person or 
 officer failing or refusing to make return as aforesaid, or who shall make 
 a false or fiaudulent return, shall be liable to a penalty of not less than 
 one thousand dollars and not exceeding ten thousand dollars for each 
 failure or refusal to make return as aforesaid and for each and every 
 false or fraudulent return. 
 
 Sec. 28. That from and after the first day of July, eighteen hundred 
 and ninety-eight, a stamp tax of one cent shall be levied and collected 
 on every seat sold in a palace or parlor car and on every berth sold in 
 a sleeping car, the stamp to be afflxed to the ticket and paid by the 
 company issuing the same. 
 
 LEGACIES AND DISTEIBUTITE SHAKES OF PERSONAL PEOPEETT. 
 
 Sec. 29. That any person or persons having in charge or trust, as 
 administrators, executors, or trustees, any legacies or distributive shares 
 arising from personal property, where the whole amount of such per- 
 sonal property as aforesaid shall exceed the sum of t«n thousand dol- 
 lars in actual value, passing, after the passage of this Act, from any 
 person possessed of such property, either by will or by the intestate 
 laws of any State or Territory, or any personal property or interest 
 therein, transferred by deed, grant, bargain, sale, or gift, made or 
 intended to take effect in possession or enjoyment after the death of 
 the grantor or bargainer, to any person or persons, or to any body or 
 bodies, politic or corporate, in trust or otherwise, shall be, and hereby 
 are, made subject to a duty or tax, to be paid to the United States, as 
 follows — that is to say: Where the whole amount of said personal prop- 
 erty shall exceed in value ten thousand and shall not exceed in value 
 the sum of twenty- five thousand dollars the tax shall be: 
 
 First. Where the person or persons entitled to any beneficial interest 
 in such property shall be the lineal issue or lineal ancestor, brother, or 
 sister to the person who died possessed of such property, as aforesaid, 
 at the rate of seventy five cents for each and every hundred dollars of 
 the clear value of such interest in such property. 
 
 Second. Where the person or persons entitled to any beneficial inter- 
 est in such property shall be the descendant of a brother or sister of 
 the person who died possessed, as aforesaid, at the rate of one dollar 
 and fifty cents for each and every hundred dollars of the clear value of 
 such interest. 
 
 Third. Where the person or persons entitled to any beneficial inter- 
 est in such property shall be the brother or sister of the father or 
 mother, or a descendant of a brother or sister of the father or mother, 
 of the person who died possessed as aforesaid, at the rate of three dollars 
 for each and every hundred dollars of the clear value of such interest. 
 
20 
 
 Fourtb. Where the person or persons entitled to any beneficial inter- 
 est in such property shall be the brother or sister of the grandfather or 
 grandmother, or a descendant of the brother or sister of the grandfather 
 or grandmother, of the person who died possessed as aforesaid, at the 
 rate of four dollars for each and every hundred dollars of the clear 
 value of such interest. 
 
 Fifth. Where the person or persons entitled to any beneficial interest 
 in such property shall be in any other degree of collateral consanguinity 
 than is hereinbefore stated, or shall be a stranger in blood to the person 
 who died possessed, as aforesaid, or shall be a body politic or corpo- 
 rate, at the rate of five dollars for each and every hundred dollars of 
 the cleiir value of such interest: Provided, That all legacies or property 
 passing by will, or by the laws of any State or Territory, to husband 
 or wife of the person died possessed, as aforesaid, shall be exempt from 
 tax or duty. 
 
 Where the amount or value of said property shall exceed the sum of 
 twenty-five thousand dollars, but shall not exceed the sum or value of 
 one hundred thousand dollars, the rates of duty or tax above set forth 
 shall be multiplied by one and one-half; and where the amount or value 
 of said proi)erty shall exceed the sum of one hundred thousand dollars, 
 but shall not exceed the sum of five hundred thousand dollars, such 
 rates of duty shall be multiplied by two; and where the amount or 
 value of said property shall exceed the sum of five hundred thousand 
 dollars, but shall not exceed the sum of one million dollars, such rates 
 of duty shall be multiplied by two and one-half; and where the amount 
 or value of said property shall exceed the sum of one million dollars, 
 such rates of duty shall be multiplied by three. 
 
 Sec. 30. That the tax or duty aforesaid shall be a lien and charge 
 upon the property of every person who may die as aforesaid for twenty 
 years, or until the same shall, within that period, be fully paid to and 
 discharged by the United States ; and every executor, administrator, 
 or trustee, before payment and distribution to the legatees, or any par- 
 ties entitled to beneficial interest therein, shall pay to the collector or 
 deputy collector of the district of which the deceased person was a 
 resident the amount of the duty or tax assessed upon such legacy or 
 distributive share, and shall also make and render to the said collector 
 or deputy collector a schedule, list, or statement, in duplicate, of the 
 amount of such legacy or distributive share, together with the amount 
 of duty which has accrued, or shall accrue, thereon, verified by his oath 
 or affirmation, to be administered and certified thereon by some mag- 
 istrate or officer having lawful power to administer such oaths, in 
 such form and manner as may be prescribed by the Commissioner 
 of Internal Eevenue, which schedule, list, or statement shall contain 
 the names of each and every person entitled to any beneficial interest 
 therein, together with the clear value of such interest, the duplicate of 
 which schedule, list, or statement shall be by him Immediately delivered, 
 and the tax thereon paid to such collector; and upon such payment and 
 delivery of such schedule, list, or statement said collector or deputy 
 collector shall grant to such person paying such duty or tax a receipt 
 or receipts for the same in duplicate, which shall be prepared as here- 
 inafter provided. Such receipt or receipts, duly signed and delivered 
 by such collector or deputy collector, shall be sufficient evidence to 
 entitle such executor, administrator, or trustee to be credited and allowed 
 such payment by every tribunal which, by the laws of any State or Ter- 
 ritory, is, or may be, empowered to decide upon and settle the accounts 
 of executors and administrators. And in case such executor, admin- 
 
21 
 
 istrator, or trustee shall refuse or neglect to pay the aforesaid duty or 
 tax to the collector or deputy collector, as aforesaid, within the time 
 hereinbefore provided, or shall neglect or refuse to deliver to said 
 collector or deputy collector the duplicate of the schedule, list, or 
 statement of such legacies, property, or personal estate, under oath, 
 as aforesaid, or shall neglect or refuse to deliver the schedule, list, 
 or statement of such legacies, property, or personal estate, under 
 oath, as aforesaid, or shall deliver to said collector or deputy col- 
 lector a false schedule or statement of such legacies, property, or 
 personal estate, or give the names and relationship of the persons 
 entitled to beneficial interests therein untruly, or shall not truly 
 and correctly set forth and state therein the clear value of such benefi- 
 cial interest, or where no administration upon such property or per- 
 sonal estate shall have been granted or allowed under existing laws, 
 the collector or deputy collector shall make out such lists and valuation 
 as in other cases of neglect or refusal, and shall assess tlae duty 
 thereon; and the collector shall commence appropriate proceedings 
 before any court of the United States, in the name of the United States, 
 against such person or persons as may have the actual or constructive 
 custody or possession of such property or personal estate, or any part 
 thereof, and shall subject such property or personal estate, or any 
 portion of the same, to be sold upon the judgment or decree of such 
 court, and from the proceeds of such sale the amount of such tax or 
 duty, together with all costs and expenses of every description to be 
 allowed by such court, shall be first paid, and the balance, if any, 
 deposited according to the order of such court, to be paid under its 
 direction to such person or persons as shall establish title to the same. 
 The deed or deeds, or any proper conveyance of such property or per- 
 sonal estate, or any portion thereof, so sold under such judgment or 
 decree, executed by the officer lawfully charged with carrying the 
 same into effect, shall vest in the purchaser thereof all the title of 
 the delinquent to the property or personal estate sold under and by 
 virtue of such judgment or decree, and shall release every other portion of 
 such property or personal estate from the lien or charge thereon created 
 by this Act. And every person or persons who shall have in his pos- 
 session, charge, or custody any record, file, or paper containing, or 
 supposed to contain, any information concerning such property or per- 
 sonal estate, as aforesaid, passing from any person who may die, as 
 aforesaid, shall exhibit the same at the request of the collector or 
 deputy collector of the district, and to any law officer of the United 
 States, in the performance of his duty under this Act, his deputy or 
 agent, who may desire to examine the same. And if any such person, 
 having in his possession, charge, or custody any such records, files, or 
 papers, shall refuse or neglect to exhibit the same on request, as afore- 
 said, he shall forfeit and pay the sum of five hundred dollars : Provided, 
 That in all legal controversies where such deed or title shall be the sub- 
 iect of judicial investigation, the recital in said deed shall be prima 
 facie evidence of its truth, and that the requirements of the law had 
 been complied with by the officers of the Government. 
 
 Sec. 31. That all administrative, special, or stamp provisions of law, 
 including the laws in relation to the assessment of taxes, not heretofore 
 specifically repealed are hereby made applicable to this Act. 
 
 LOANS. 
 
 Sec. 32. That the Secretary of the Treasury is authorized to borrow 
 from time to time, at a rate of interest not exceeding three per centum 
 
22 
 
 per annum, such sum or sums as, in his judgment, may be necessary to 
 meet public expenditures, and to issue therefor certificates of indebted- 
 ness in such form as he may prescribe and in deaominations of fifty 
 dollars or some multiple of that 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 one hundred millions of dollars; 
 and the provisions of existing law respecting counterfeiting and other 
 fraudulent practices are hereby extended to the bonds and certificates 
 of indebtedness authorized by this Act. 
 
 Sec. 33. That the Secretary of the Treasury is hereby authorized to 
 borrow on the credit of the United States from time to time as the pro- 
 ceeds may be required to defray expenditures authorized on account of 
 the existing war (such proceeds when received to be used only for the 
 purpose of meeting such war expenditures) the sum of four hundred 
 million dollars, or so much thereof as may be necessary, 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 twenty 
 dollars or some multiple of that sum, redeemable in coin at the 
 pleasure of the United States after ten years from the date of their 
 issue, and payable twenty years from such date, and bearing inter- 
 est payable quarterly in coin at the rate of three per centum 
 per annum; and the bonds herein authorized shall be exempt from 
 all taxes or duties of the United States, as well as from taxation 
 in any form by or under State, municipal, or local authority : 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 snail be first accepted, 
 and the subscriptions for the lowest amounts shall be first allotted: 
 Provided further, That any portion of any issue of said bonds not sub- 
 scribed for as above provided may be disposed of by the Secretary of 
 the Treasury at not less than 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 one per centum of the amount of the 
 bonds and certificates herein authorized is hereby appropriated out of 
 any money in the Treasury not otherwise appropriated, to pay the 
 expense of- preparing, advertising, and issuing the same. 
 
 COINAGE OP SILVER BULLION. 
 
 Seo. 34. That the Secretary of the Treasury is hereby authorized and 
 directed to coin into standard silver dollars as rapidly as the public 
 interests may require, to an amount, however, of not less than one and 
 one half millions of dollars in each month, all of the silver bullion now 
 in the Treasury purchased in accordance with the provisions of the Act 
 approved July fourteenth, eighteen hundred and ninety, 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. 
 
23 
 
 MIXED FLOTJB. 
 
 Seo. 35. That for the purposes of this Act the words " mixed flonr " 
 shall be understood to mean the food product made from wheat mixed 
 or blended in whole or in part with any other grain or other material, 
 or the manufactured product of any other grain or other material than 
 wheat. 
 
 Sec. 36. That every person, firm, or corporation, before engaging in 
 the business of making, packing, or repacking mixed ilour, shall pay a 
 special tax at the rate of twelve dollars per annum, the same to be paid 
 and posted in accordance with the provisions of sections thirty-two 
 hundred and forty-two and thirty-two hundred and thirty-nine of the 
 Revised Statutes, and subject to the fines and penalties therein imposed 
 for any violation thereof. 
 
 Sec. 37. That every person, firm, or corporation making, packing, 
 or repacking mixed flour shall plainly mark or brand each package 
 containing the same with the words "mixed flour" in plain black let- 
 ters not less than two inches in length, together with the true weight 
 of such package, the names of the ingredients composing the same, 
 the name of the maker or packer, and the place where made or packed. 
 In addition thereto, such maker or packer shall place in each package 
 a card not smaller than two inches in width by three inches in length, 
 upon which shall be printed the words "mixed flour," together with 
 the names of the ingredients composing the same, and the name of the 
 maker or packer, and the place where made or packed. Any person, 
 firm, or corporation making, packing, or repacking mixed flour here- 
 under, failing to comply with the provisions of this section, shall be 
 deemed guilty of a misdemeanor, and upon conviction shall be pun- 
 ished by a fine of not less than two hundred and fifty dollars and not 
 more than five hundred dollars, or be imprisoned not less than sixty 
 days nor more than one year. 
 
 Seo. 38. That all sales and consignments of mixed flour shall be in 
 packages not before used for that purpose; and every person, firm, or 
 corporation knowingly selling or oflfering for sale any mixed flour in 
 other than marked and branded packages, as required by the provi- 
 sions of this Act relating to the manufacture and sale of mixed flour, 
 or who packs in any package or packages any mixed flour in any man- 
 ner contrary to the provisions relating to the manufacture and sale of 
 mixed flour of this Act, or who falsely marks or brands any package 
 or packages containing mixed flour, or unlawfully removes such marks 
 or brands, shall, for each such offense, be punished by a fine of not less 
 than two hundred and fifty dollars and not more than five hundred 
 dollars, or by imprisonment not less than thirty days nor more than 
 one year. 
 
 Sec. 39. That in addition to the branding and marking of mixed flour 
 as herein provided, there shall be aflQxed to the packages containing 
 the same a label in the following words: "Notice. — The (manufacturer 
 or packer, as the case may be) of the mixed flour herein contained has 
 complied with all the requirements of law. Every person is cautioned 
 not to use this package or label agnin or to remove the contents without 
 destroying the revenue stamp thereon, under the penalty prescribed by 
 law in such cases." Every person, firm, or corporation failing or neglect- 
 ing to afBx such label to any package containing mixed flour made or 
 packed by him or them, or who removes from any such package any 
 label so affixed, shall, upon conviction thereof, be fined not less than 
 fifty dollars for each label so removed. 
 
24 
 
 Seo. 40. That barrels or other packages in which mixed flour may be 
 packed shall contain not to exceed one hundred and ninety-six pounds; 
 that upon the manufacture and sale of mixed flour there shall be levied 
 a tax of four cents per barrel or other package containing one hundred 
 and ninety-six pounds or more than ninety-eight pounds; two cents on 
 every half barrel or other package containing ninety-eight pounds or 
 more than forty-nine pounds; one cent on every quarter barrel or otlier 
 package containing forty-nine pounds or more than twenty-four nnd 
 one-half pounds; and one-half cent on every one-eighth barrel or other 
 package containing twenty-four and a half pounds or less, to be paid 
 by the person, firm, or corporation making or packing said flour. The 
 tax levied by this section shall be represented by coupon stamps, 
 and the provisions of existing laws governing the engraving, issue, 
 sale, accountability, efi'acement, and destruction of stamps relating 
 to tobacco and snuff shall, so far as applicable, be made to apply 
 to stamps i)rovided in this section : Provided, That when mixed flour, 
 on the manufacture and sale of which the tax herein imposed has been 
 paid, is sold and then repacked without the addition of any other mate- 
 rial, such repacked flour shall not be liable to any additional tax ; but 
 the packages containing such repacked flour shall be branded or marked 
 as required by the provisions of section thirty-seven of this Act, and 
 shall contain the card provided for in section thirty-seven hereof; and 
 in addition thereto the person, firm, or corporation repacking mixed 
 flour shall place on the packages containing the same a label in the 
 following words: "Notice. — The contents of this package have been 
 taken from a regular statutory package, upon which the tax has been 
 duly paid." Any person violating the provisions of this section shall, 
 upon conviction thereof, be punished by a fine of not less than two 
 hundred and fifty dollars and not more than five hundred dollars, or 
 by imprisonment not to exceed one year. 
 
 Seo. 41, That whenever any person, firm, or corporation sells, con- 
 signs, or removes for sale, consigninent, or consumption any mixed 
 flour upon which the tax required by this Act has not been paid, it 
 shall be the duty of the Commissioner of Internal Eevenue, for a period 
 of not more than one year after such sale, consignment, or removal, 
 upon satisfactory proof, to estimate the amount of tax which should 
 have been paid, and to make an assessment therefor and certify the 
 same to the collector of the proper district. The tax so assessed shall 
 be in addition to the penalties imposed by this Act for an unauthorized 
 sale or removal. 
 
 Sec. 42. That all mixed flours, imported from foreign countries, shall, 
 in addition to any import duties imposed thereon, pay an internal-reve- 
 nue tax equal in amount to the tax imposed under section forty of this 
 Act, such tax to be represented by coupon stamps, and the packages 
 containing such imported mixed flour shall be marked, branded, labeled, 
 and starai)ed as in the case of mixed flour made or packed in the United 
 States. Any person, firm, or corporation purchasing or receiving for 
 sale or repacking any such mixed flour which has not been branded, 
 labeled, or stami^ed, as required by this Act, or which is contained in 
 packages which have not been marked, branded, labeled, or stamped, 
 as required by this Act, shall, upon conviction, be fined not less than 
 fifty dollars nor more than five hundred dollars. 
 
 Sec. 43. That any person, firm, or corporation knowingly purchasing 
 or receiving for sale or for repacking and resale any mixed flour from 
 any maker, packer, or importer, who has not paid the tax herein pro- 
 vided, shall, for each offense, be fined not less than fifty dollars, and 
 
25 
 
 forfeit to the United States all tbe articles so purchased or received, or 
 the full value thereof. 
 
 Sec. 44. I'hat mixed flour may be removed from the place of manu- 
 facture or from the place where packed for export to a foreign country 
 without payment of tax or aftlxing stamps or label thereto, under such 
 regulation and the JSling of such bond and other security as the Com- 
 missioner of Internal Eevenue, with the approval of the Secretary of 
 the Treasury, may prescribe. Every person, firm, or corporation who 
 shall export mixed flour shall plainly mark on each package containing 
 tlie same the words "mixed flour," and the names of the ingredients 
 composing the same, the name of the maker or packer, and the place 
 where made or packed, in accordance with the provisions of sections 
 thirty-six to forty-five, inclusive, of this Act. 
 
 Sec. 45. That whenever any package containing mixed flour is emptied 
 it shall be the duty of the person in whose possession it is to destroy 
 the stamp thereon. Any person disposing of such package without 
 first having destroyed the stamp or mark or marks thereon shall, upon 
 conviction, be punished by a fine not exceeding the sum of twenty-five 
 dollars. 
 
 Sec. 46. That all fines, penalties, and forfeitures imposed by section 
 thirty-six to section forty-five, both inclusive, of this Act may be recov- 
 ered in any court of competent jurisdiction. 
 
 Sec. 47. That the Commissioner of Internal Eevenue, with the 
 approval of the Secretary of the Treasury, shall make all needful rules 
 and regulations for carrying into effect the provisions relating to the 
 manufacture and sale of mixed flour, being section thirty-five to section 
 forty-nine, both inclusive, of this Act, and the said Commissioner of 
 Internal Eevenue, by and with the approval of the Secretary of the 
 Treasury, for the purpose of carrying said last-mentioned provisions 
 of this Act into effect, is hereby authorized to employ such additional 
 clerks and agents as may be necessary for that purpose, not to exceed 
 twenty in number. 
 
 Sec. 48. That any person, firm, or corporation found guilty of a sec- 
 ond or any subsequent violation of any of the provisions of section 
 thirty-six to section forty-five, both iaclusive, relating to the manufac- 
 ture and sale of mixed flour as aforesaid, of this Act shall, in addition 
 to the penalties herein imposed, be imprisoned not less than thirty days 
 nor more than ninety days. 
 
 Sec. 49. That the provisions of this Act relating to the manufacture 
 and sale of mixed flour shall take effect and be in iorce sixty days 
 from and after the date of the passage of this Act; aud all packages 
 of mixed flour found on the premises of any person, firm, or corpora- 
 tion on said day, who has made, packed, or repacked the same, on 
 which the tax herein authorized has not been paid, shall be deemed 
 taxable under the provisions of section thirty-six to section forty-five, 
 both inclusive, of this Act, and shall be taxed and have affixed thereon 
 such marks, brands, labels, and stamps as required by the provisions 
 of said sections or by the rules and regulations prescribed by the Com- 
 missioner of Internal Eevenue, under authority of this Act. 
 
 TEA. 
 
 Sec. 50. That there shall be levied, collected, and paid upon tea when 
 imported from foreign countries a duty of ten cents per pound. 
 
 Sec. 51. That this Act shall take effect on the day next succeeding 
 the date of its passage except as otherwise specially provided for. 
 
 Approved, June 13, 1898. 
 
IIJDEX. 
 
 Page. 
 
 Act, date of taking efifect 25 
 
 AdditioDal internal-revenue agents authorized 3 
 
 tax on beer, lager beer, ale, etc., how collected 1 
 
 tobacco, cigars, etc., how temporarily collected 4 
 
 Adhesive stamps. («See aho Stamps and Stamp tax.) 
 
 any may be used on any instrument, paper, etc., to denote tax. 9 
 
 canceling of, how to be done 6 
 
 documents must be stamped to be evidence 9 
 
 failure to attach to instrument does not invalidate 9 
 
 failure to attach, when penalty may be remitted 8 
 
 general provisions levying specific stamp taxes in Schedules 
 
 AandB 5 
 
 feneral provisions 5-12 
 
 ow, may be subsequently attached 8 
 
 illegal to record instruments not stamped 9 
 
 issuing, transferring, etc., documents, etc., without 8 
 
 methods for distribution of 7 
 
 on telegraphic messages, when exempt from tax 9 
 
 penalty for failure to cancel 6 
 
 removing from factory, drugs, medicines, perfumery; etc., 
 
 without 10 
 
 removing or detaching 10 
 
 reusing wrappers that are stamped 10 
 
 removing or delivering articles that are not stamped 10 
 
 private, provisions for 6 
 
 provisions concerning also applicable to Schedule B 10 
 
 removal of unstamped articl es, penalty '. 11 
 
 when penalty may be remitted for failure to attach 8 
 
 Adulterated flour, provisions relating to 23 
 
 Appropriation for carrying act into effect 3 
 
 Articles retained, penalty for removing from factory without stamp 10 
 
 Assignment or transfer of mortgage, stamp tax on 16 
 
 Associations, building and loan, exempt from certain taxes 9 
 
 AflSxing stamps to foi'eign articles 11 
 
 Attorney, power of, stamp tax on 16 
 
 Agreement for charter of ship, stamp tax on 14 
 
 rent, etc., stamp tax on 16 
 
 Ale, additional tax on, how collected 1 
 
 how temporarily collected 4 
 
 rebate on, of 7i per cent 1 
 
 stored in warehouse, tax on 1 
 
 tax on 1 
 
 Anodynes, stamp tax on 17 
 
 Aromatic cachous, stamp tax on 17 
 
 Articles, proprietary, stamp tax on 17 
 
 Bank checks, stamp tax on. 13 
 
 Banker not required to pay special tax as broker 1 
 
 who is a " banker " 1 
 
 Bankers, special tax on capital and surplus 1 
 
 special tax on 1 
 
 Beer> additional tax on, how collected 1 
 
 rebate of 7^ per cent on - 1 
 
 stored in warehouse, tax on 1 
 
 tax on 1 
 
 27 
 
28 
 
 Page. 
 
 Beueiicial associations, exempt from tax on life insurance 15 
 
 Bill of exchange, foreign, stamp tax on 13 
 
 inland, stamp tax on 13 
 
 penalty for signing without stamp 7 
 
 Bills of lading, stamp tax on 13 
 
 Bitters, stamp tax on 17 
 
 Bond, foreign, liable to stamp tax 9 
 
 Bonds, for indemnifying, stamp tax on 14 
 
 penalty for failure to affix stamp 12 
 
 sale of (loan) 21-22 
 
 tax on sales of 12 
 
 Broker not required to pay special tax as banker 1 
 
 who is a "broker" 1 
 
 Brokers, commercial, definition of..- 2 
 
 special tax on 2 
 
 custom-house, special tax on 2 
 
 definition of 2 
 
 special tax on 1 
 
 Bullion, silver, coinage of 22 
 
 Cancellation of adhesive stamps, method of 6 
 
 penalty for failure 6 
 
 Casualty insurance, stamp tax on 15 
 
 Certificates of damage, stamp tax on 14 
 
 deposit with interest, stamp tax on 13 
 
 deposit, stamp tax on 13 
 
 documents, marine, stamp tax on 14 
 
 every description, stamp tax on 14 
 
 indebtedness, penalty for failure to affix stamp 12 
 
 tax on sales of Vi 
 
 profits, stamp tax on 14 
 
 stock, foreign, liable to stamp tax 9 
 
 Charter party, stamp tax on 14 
 
 Chemicals, uncompounded, not taxable 10 
 
 Checks, bank, stamp tax on 13 
 
 Chewing gum, stamp tax on 18 
 
 Cigar dealers, penalty for failure to pay special taxes 4 
 
 Cigars, additional tax on, how temporarily collected 4 
 
 • manufacturers, special tax on 4 
 
 not required to pay tax also as dealer 4 
 
 penalty for failure to pay special taxes 4 
 
 tax on 2 
 
 stock in hand 3 
 
 how assessed and collected 3 
 
 Cigarettes, tax on 3 
 
 stock in hand, tax on 3 
 
 how assessed and collected 3 
 
 Circus, definition of 2 
 
 Circuses, special tax on proprietors of 2 
 
 Clearance, manifest for, stamp tax on 16 
 
 Coinage of silver bullion 22 
 
 Commercial brokers, definition of 2 
 
 special tax on 2 
 
 Commissioner of Internal Revenue authorized to prepare stamps 11 
 
 Compositions, medicinal, penalty for reuioving, from factory without stamp .. 10 
 
 Concert halls, special tax on proprietors of 2 
 
 definition of 2 
 
 Contract for chartrr of ship, etc., stamp tax on 14 
 
 hire, stamp tax on 16 
 
 stamps may be made by Secretary of Treasury until July, 1899 . . 11 
 
 Conveyance, stamp tax on ' 15 
 
 Cooperative building associations exempt from certain taxes 9 
 
 Cordials, stamp tax on 17 
 
 Cosmetics, penalty for removing from factory without stamp 10 
 
 stamp tax on 17 
 
 Counterfeiting stamps, dies, etc 5 
 
 Credit, letter of, stamp tax on 13 
 
 Cnstom-house brokers, definition of 2 
 
 tax on 2 
 
29 
 
 -ri Page. 
 
 Damage, certificateB of, stamp tax ou 14 
 
 Dealers, cigar, penalty for failure to pay special taxes 4 
 
 snufif, penalty for failure to pay special taxes 4 
 
 tobacco, manufacturers not required to pay tax also as 4 
 
 penalty for failure to pay special taxes 4 
 
 special tax ou 4 
 
 Declarations requirecl from manufacturers under Schedule B 11 
 
 Deed, stamp tax on 15 
 
 Debentures, foreign, liable to stamp tax 9 
 
 penalty for failure to affix stamp 12 
 
 tax on sales of 12 
 
 Definition of " banker" 1 
 
 "broker" 1 
 
 "concert hall" 2 
 
 " circus" 2 
 
 "commercial brokers" 2 
 
 "custom-house brokers" 2 
 
 "exhibition" 2 
 
 "museum" 2 
 
 "pawnbroker" 1 
 
 "proprietary preparations " 17 
 
 "shows" 2 
 
 "theater" 2 
 
 Dentifrice, stamp tax on 17 
 
 Dies, penalty for forgiug, counterfeiting, etc 5 
 
 private, provisions for 6 
 
 stamps, etc., provisions concerning also applicable to Schedufe B 10 
 
 Dispatch, telegraphic, stamp tax on 15 
 
 Distribution of adhesive stamps 7 
 
 Documents exempt from tax 9 
 
 marine, certificates of, stamp tax ou 14 
 
 must be stamped to be evidence 9 
 
 penalty for issuing, transferring, etc., without stamp 8 
 
 Drafts, penalty for signing without stamp 7 
 
 stamp tax on 13 
 
 with interest, stamp tax on 13 
 
 Drawback of stamp tax under Schedule B 18 
 
 Drops, stamp tax on 17 
 
 Druggists, retail, prescriptions to, not taxable 10 
 
 Drugs, etc., penalty for removing from factory without stamp 10 
 
 uncompounded, medicinal, not taxable 10 
 
 Effect, taking, act, date of 25 
 
 Entry of goods, stamp tax on 15 
 
 Essences, stamp tax on 17 
 
 Evidence, document must be stamped to be 9 
 
 Exchange, bill of, stamp tax on 13 
 
 foreign bill of, when stamp shall be attached 7 
 
 penalty for not attaching stamp 7 
 
 Excise tax on petroleum companies 18 
 
 sugar refining companies 18 
 
 sugar refining and petroleum companies, how returned 18 
 
 Exemption from tax, marine, inland, and fire insurance 15 
 
 of certain documents 9 
 
 manifests between the United States and British Korth 
 
 America 17 
 
 Exemptions of certain telephone messages from tax 9 
 
 certain telegraphic n)essage8 from tax 9 
 
 cooperative or mutual fire insurance companies from tax 15 
 
 tax on life insurance in certain cases 15 
 
 Exhibition, definition of 2 
 
 Exhibitions, special tax on 2 
 
 Export drawback of stamp tax under Schedule B 18 
 
 Exportation, removal of unstamped articles for 11 
 
 Express and freight, stamp tax on 13 
 
 money order, stamp tax on 13 
 
 Fermented liquors, additional tax on, how collected 1, 4 
 
 rebate of 7i per cent on 1 
 
 stored in warehouse, tax on 1 
 
 tax ou 1 
 
30 
 
 Page. 
 
 Fidelity insurance, stamp tax on 15 
 
 Fire insurance, mutual or cooperative exemption from tax 15 
 
 stamp tax on 15 
 
 Flour, mixed, provisions relating to 23 
 
 Foreign articles, metbod of affixing stamps 11 
 
 subject to stamp tax 11 
 
 bill of exchange, stamp tax on - 13 
 
 bond, debenture, certificate of stock, etc., liable to stamp tax 9 
 
 documents, provisions concerning the stamping of 9 
 
 Forging dies, penalty for 5 
 
 stamps, penalty for 5 
 
 Fraternal and other societies exempt from stamp tax on life insurance 15 
 
 General provisions levying adhesive stamp tax. Schedules A and B 5 
 
 of adhesive stamp tax 5-12 
 
 Goods, entry of, stamp tax on 15 
 
 memorandum of sale of, stamp tax on 14 
 
 receipt for, stamp tax on 13 
 
 withdrawal of, stamp tax on 15 
 
 Guarantee insurance, stamp tax on 15 
 
 Hair dressing, stamp tax on 17 
 
 dye, stamp tax on 17 
 
 oil, stamp tax on 17 
 
 restorative, stamp tax on 17 
 
 Hire, contract for, stamp tax on 16 
 
 Illegal to record unstamped instruments 9 
 
 Import duty on tea 25 
 
 Inland bill of exchange, stamp tax on 13 
 
 insurance, stamp tax on 15 
 
 Indemnifying bonds, stamp tax on 14 
 
 Instruments or writings conveying land, stamp tax on 15 
 
 penalty for issuing, transferring, etc., without stamp 8 
 
 unstamped, illegal to record ^ 9 
 
 Insurance, casualty, stamp tax on 15 
 
 fidelity, stamp tax on 15 
 
 fire, stamp tax on 15 
 
 guarantee, stamp tax on 15 
 
 inland, stamp tax on 15 
 
 life, stamp tax on j 15 
 
 marine, stamp tax on 15 
 
 weekly, stamp tax on 15 
 
 Internal-revenue agents, additional, authorized 3 
 
 Commissioner of, how to distribute adhesive stamps 7 
 
 Invalidate, failure to attach adhesive stamp to instrument does not 9 
 
 Lading, bills of, stamp tax on 13 
 
 Lager beer, additional tax on, how collected 1 
 
 rebate on, of 7^ per cent 1 
 
 stored In warehouse, tax on 1 
 
 tax on 1 
 
 Lease, stamp tax on j 16 
 
 Legacies and successions, tax on 19 
 
 Letter of credit, stamp tax on 13 
 
 Life insurance, beneficial associations, exempt from tax 15 
 
 exemption of tax 15 
 
 Liniments, stamp tax on 17 
 
 Liquors, fermented, additional tax on, how collected 1 
 
 including ale, beer, lager beer, etc 1 
 
 rebate of 7^ per cent on 1 
 
 Loan associations, exempt from certain taxes 9 
 
 sale of bonds 22 
 
 Loans, Treasury certificates 21 
 
 Lozenges, stamp tax on 17 
 
 Manifest or custom- house entry for clearance, stamp tax on 16 
 
 Manufacturer under Schedule B, penalty for failing to make declaration 11 
 
 Manufactarers of articles under Schedule B, declaration required from 11 
 
 cigars, special tax on 4 
 
 tobacco, snuff or cigars, not required to pay tax also as 
 
 dealer 4 
 
 special tax on 4 
 
31 
 
 Page. 
 
 Marine documents, certificates of, stamp tax ou U 
 
 insurance, stamp tax on 15 
 
 Medicinal drugs, uncompounded, not taxable 10 
 
 preparations, penalty for removing from factory without stamp 10 
 
 proprietary preparations, deiinition of 17 
 
 Medicines, patent, what constitutes 10 
 
 penalty for removing from factory without stamp 10 
 
 Merchandise, entry of, stamp tax of 15 
 
 receipt for, stamp tax on 13 
 
 sales of, penalty for failure to affix stamp to 13 
 
 tax on, at boards of trade ^ 12 
 
 withdrawal of, stamp tax on. 15 
 
 Messages, telephonic, stamp tax on 14 
 
 telegraphic, certain, exempt from tax 9 
 
 Miscellaneous certifiicates, stamp tax on 14 
 
 Mixed flour, provisions relating to 23 
 
 Money order of the United States, stamp tax on 13 
 
 penalty for signing without stamp 7 
 
 Mortgage, assignment or transfer of, stamp tax on 16 
 
 stamp tax on 16 
 
 Museum, definition of 2 
 
 Museums, proprietors of, special tax on 2 
 
 Newspapers, packages of, stamp tax on 14 
 
 Note, promissory, penalty for signing without stamp 7 
 
 stamp tax on 13 
 
 Oils, stamp tax on 17 
 
 Ointments, stamp tax on 17 
 
 Order, for payment of sum of money, stamp tax on 13 
 
 money, United States, stamp tax on 13 
 
 telegraphic, for money, stamp tax on 13 
 
 Patent medicines, what constitutes 10 
 
 Packages of newspapers, stamp tax on 14 
 
 size of, tobacco and snuff 3 
 
 Passenger tickets, stamp tax on 16 
 
 Pastes, stamp tax on 17 
 
 Pawnbroker, definition of i 1 
 
 special tax of 1 
 
 Penalty for — 
 
 Delivering articles unstamped 10 
 
 Failing to cancel stamps 6 
 
 Failing to make declaration by manufacturer under Schedule B 11 
 
 Failure to affix stamps to sales of merchandise 13 
 
 Failure to attach adhesive stamps, when same may be remitted 8 
 
 Failure to affix stamps to sale of bonds, debentures, etc 12 
 
 Failure to affix stamp to sales of bonds, debentures, etc 12 
 
 Forging, counterfeiting, etc., stamps, dies, etc 5 
 
 Issuing, making, signing, etc., instruments, documents, etc., without stamp 5 
 
 Making, signing, issuing, etc., promissory notes, etc., without stamp 7 
 
 Not attaching stamp to foreign bill of exchange 7 
 
 Removing from factory drugs, medicines, perfumery, etc., without stamp. 10 
 
 Registering, selling, issuing, etc., documents, etc., without stamp 8 
 
 Reusing stamped wrappers 10 
 
 Reuse of stamps 5 
 
 Removing articles unstamped 10 
 
 Removing or detaching stamps 10 
 
 Washing or restoring stamps 6 
 
 Perfumery, stamp tax on 17 
 
 Petroleum companies, excise tax on 18 
 
 stamp tax on 1^ 
 
 Pharmacists, retail, prescriptions to, not taxable 10 
 
 Pills, stamp tax on 1|^ 
 
 Plasters, stamp tax on ^^ 
 
 Pomade, stamp tax on ij 
 
 Porter, tax on 1 
 
 additional tax on, how collected l 
 
 temporarily collected * 
 
 rebate on of 7i per cent 1 
 
 stored in warehouse, tax on ^ 
 
82 
 
 Page. 
 
 Powders, stamp tax on 17 
 
 Power of attorney, stamp tax on , 16 
 
 Preparations, medicinal, stamp tax on 17 
 
 penalty for removing from factory without stamp 10 
 
 proprietary medicinal, what constitutes 10 
 
 Prescriptions to retail druggists not taxable 10 
 
 Private dies, provisions for 6 
 
 Profits, certificates of, stamp tax on 14 
 
 Promissory note, penalty for signing without stamp 7 
 
 stamp tax on 13 
 
 Proprietary articles, stamp tax on 17 
 
 medicinal preparations, what constitutes 10 
 
 preparations, definition of 17 
 
 Proprietors of circuses, special tax on 2 
 
 concert halls, special tax on 2 
 
 museums, sp.eeial tax on 2 
 
 theaters, special tax on 2 
 
 Protest, stamp tax on 16 
 
 Provisions, general, adhesive stamp tax 5-12 
 
 Rebate on ale of 7^^ per cent 1 
 
 beer, 7 J per cent 1 
 
 lager beer of 7i per cent : 1 
 
 porter of 7^ per cent 1 
 
 of 7i per cent on fermented liquors 1 
 
 Receipt for goods, stamp tax on 13 
 
 Receipts, warehouse, stamp tax on 17 
 
 Recipes of physicians, not taxable 10 
 
 surgeons, not taxable 10 
 
 - Registering documents, etc., without stamp, penalty for 8 
 
 Rent agreement, stamp tax on 16 
 
 Restoring stamps, penalty for so doing 6 
 
 Returns of gross receipts of petroleum and sugar refining companies, how made. 18 
 
 Sale of bonds (loan) 22 
 
 goods, stamp tax on 14 
 
 Salves, stamp tax on 17 
 
 Savings banks, certain, exempt from special tax 1 
 
 Schedule A 12 
 
 B 17 
 
 Selling bonds, etc., without stamp, penalty for 8 
 
 Shows, definition of 2 
 
 special tax on 2 
 
 Silver bullion, coinage of 22 
 
 Size of tobacco and snuff packages 3 
 
 Sleeping car and parlor car stamp tax 18 
 
 Snuff, additional tax on, how temporarily collected 4 
 
 dealers, penalty for failure to pay special taxes 4 
 
 manufacturers, penalty for failure to pay special taxes 4 
 
 not required to pay tax also as dealer 4 
 
 size of packages 3 
 
 tax on 2 
 
 stock in hand 3 
 
 how assessed and collected 3 
 
 Special taxes 1 
 
 Special tax. (See Adhesive Stamps and Stamp tax.) 
 
 Special tax, banker not required to pay more than one 1 
 
 brokers 1 
 
 oa commercial brokers • 2 
 
 cigar manufacturers 4 
 
 custom-house brokers 2 
 
 manufacturers of tobacco, snuff, or cigars not required to pay, also 
 
 as dealer 4 
 
 Special taxes on — 
 
 Dealers in tobacco 4 
 
 Manufacturers of cigars or tobacco, penalty for failure to pay 4 
 
 Pawnbrokers 1 
 
 Public exhibitions 2 
 
 Proprietors of circuses 2 
 
 Proprietors of concert halls 2 
 
33 
 
 Special taxes on— Continued. Pago 
 
 Proprietors of museums 2 
 
 Proprietors of theaters "'"''."[[[. 2 
 
 Savings banks exempt from '/ "'. j 
 
 Slio ws ; 2 
 
 Tobacco dealers, penalty for failure to pay 4 
 
 manufacturers 4 
 
 Spirits, stamp tax on j>t 
 
 Stamps, affixing to foreign articles 11 
 
 dies, etc., provisions concerning also applicable to Schedule b"!! !]!] 10 
 
 how to be canceled g 
 
 penalty for reuse of "'' 5 
 
 forging, counterfeiting, etc 5 
 
 required on sales of merchandise at boards of trade 13 
 
 preparation of, etc., by commissioner, etc.. U 
 
 adhesive. (See also Adhesive stamps and Stamp tax.) 
 
 general provisions 5_12 
 
 certain documents exempt from tax 9 
 
 how to be distributed by the Commissioner of Internal 
 
 Revenue 7 
 
 documents must be stamped to be evidence 9 
 
 failure to attach to instrument does not invalidate 9 
 
 general provisions levying tax Schedules A and B 5 
 
 how such may be subsequently attached 8 
 
 illegal to record instruments not stamped 9 
 
 penalty for failure to cancel 6 
 
 issuing, transferring, etc., documents 8 
 
 removing articles that are unstamped 10 
 
 detaching 10 
 
 reusing wrappers that are stamped 10 
 
 private, provisions for 6 
 
 when penalty may be remitted for failure to attach 8 
 
 Stamp tax. (See Adhesive stamps and Special tax.) 
 
 Stamp tax of Schedule B, on articles in stock, how af&xed 8 
 
 Schedule B, drawback on export 18 
 
 Stamp tax on — 
 
 Agreement for rent 16 
 
 Anodynes 17 
 
 Aromatic cachous ^ 17 
 
 Articles in Schedule B to take elfect July 1, 1898 11 
 
 Assignment or transfer of mortgage 16 
 
 Bank checks 13 
 
 Bills of lading 13 
 
 Bitters 17 
 
 Bonds for indemnifying 14 
 
 Casualty insurance 15 
 
 Certificates of deposit 13 
 
 bearing interest 13 
 
 Charter party 14 
 
 Chewing gum 18 
 
 Contract for hire 16 
 
 Conveyance 15 
 
 Cordials 17 
 
 Cosmetics 17 
 
 Deed 15 
 
 Dentifrice 17 
 
 Drafts 13 
 
 Drops 17 
 
 Essences 17 
 
 Exemption of cooperative and mutual fire insurance companies 15 
 
 Exemptions from, fire, marine, and inland insurance 15 
 
 Express and freight 13 
 
 money order 13 
 
 Extracts 17 
 
 Fidelity insurance 15 
 
 Fire insurance 15 
 
 Foreign articles, subject to 11 
 
 Foreign bill of exchange 13 
 
34 
 
 stamp tax on— Continued. ^^S"- 
 
 Guarantee insurance 15 
 
 Hair dressing 17 
 
 dye 17 
 
 oil 17 
 
 restorative 17 
 
 Inland insurance 15 
 
 Instrument or writing conveying land 15 
 
 Letter of credit 13 
 
 Lease 16 
 
 Lifeinsurance 15 
 
 Liniments 17 
 
 Lozenges 17 
 
 Manifests between the United States and British North America exempt 
 
 from tax 17 
 
 Manifest for custom-house entry or clearance 16 
 
 Marine insurance - 15 
 
 Medicinal compositions 17 
 
 preparations 17 
 
 Memorandum of sale of goods 14 
 
 Money order 13 
 
 of the United States 13 
 
 Mortgage ; 16 
 
 Medicinal proprietary articles, and preparations 17 
 
 Oils ■ - 17 
 
 Ointments '■ 17 
 
 Order for payment of money 13 
 
 Packages of newspapers 14 
 
 Passage tickets 16 
 
 Pastes 17 
 
 Perfumery and cosmetics 17 
 
 Petrolatum 17 
 
 Pills ---- - 17 
 
 Plasters 17 
 
 Pomade 17 
 
 Powders 17 
 
 Promissory note 13 
 
 Proprietary medicinal articles 17 
 
 Protest of notes, etc .• 16 
 
 Receipt for goods 13 
 
 merchandise, etc 13 
 
 Salves ' 17 
 
 Sleeping and parlor cars 18 
 
 car berths and parlor cars 18 
 
 Spirits 17 
 
 Simps 17 
 
 Telegraphic dispatches 15 
 
 Telephone messages 14 
 
 Tinctures 17 
 
 Toilet waters 17 
 
 Tonics -- 17 
 
 Tooth paste 17 
 
 wash - 17 
 
 Troches 17 
 
 Vaseline 17 
 
 Warehouse receipts 17 
 
 Waters 17 
 
 Weekly insurance 15 
 
 Wines, sparkling or other 18 
 
 Sparkling or other wines, stamp tax on 18 
 
 Stocks, penalty for failure to affix stamp 12 
 
 in hand, tax on, how assessed and collected 3 
 
 under Schedule B, stamps, how affixed 12 
 
 tax on sales of 18 
 
 Successions and legacies, tax on 19 
 
 Sirups, stamp tax on 17 
 
 Sugar-refining companies, excise tax on 18 
 
 Taking effect of act, date of 25 
 
 Tax, additional, on beer, ale, porter, etc., how collected 1 
 
 excise on petroleum companies IS 
 
 sugar refining companies , 18 
 
35 
 
 Tax on — Page. 
 
 Articles emimerated in Schedule B. {See Stamp tax.) 
 
 Beer, lager beer, ale, porter, and other fermented liquors 1 
 
 Cigars : 2 
 
 Cigarettes 3 
 
 Legacies and successions 19 
 
 Sales of merchandise at boards of trade, etc 12 
 
 stocks, bonds, debentures, oertilicates of stock, etc 12 
 
 Snuflf 2 
 
 Stock on hand of cigars 3 
 
 cigarettes ^ 3 
 
 suuflf - 3 
 
 how assessed and collected 3 
 
 Tobacco 2 
 
 Tax, size of tobacco and snuff packages 3 
 
 special. (See Special tax.) 
 
 Taxes, stamp. Schedule A 12 
 
 Tea, import duty on 2.5 
 
 Telegraphic dispatch, stamp tax on 15 
 
 messages, certain, exempt from tax 9 
 
 order for money, stamp tax on 13 
 
 Telephone messages, certain, exempt from tax .' 9 
 
 messages, stamp tax on 13, 14 
 
 Theaters, proprietors of, special tax on 2 
 
 definition of 2 
 
 Tickets, passage, stamp tax on 16 
 
 Tinctures, stamp tax on 17 
 
 Tobacco, additional tax on, how temporarily collected 4 
 
 dealers, penalty for failure to pay special taxes 4 
 
 manufacturers, penalty for failure to pay special taxes 4 
 
 manufacturers, not required to pay tax as dealer 4 
 
 size of packages 3 
 
 special taxes on dealers 4 
 
 special taxes on manufacturers 4 
 
 tax on 2 
 
 tax on stock in hand 3 
 
 tax on stocks in hand, how assessed and collected 3 
 
 Toilet waters, stamp tax on 17 
 
 Tonics, stamp tax on 17 
 
 Tooth wash, stamp tax on 17 
 
 Transferring documents without stamp, penalty for 8 
 
 Treasury, Secretary of, may secure stamps by contract until July, 1899 11 
 
 certificates, loan 21 
 
 Troches, stamp tax on 17 
 
 Uncompounded chemicals, not taxable 10 
 
 medicinal drugs, not taxable 10 
 
 Unstamped instrnnients, illegal to record 9 
 
 articles, penalty for removing or delivering 10 
 
 removal for exportation : 11 
 
 United States money order, stamp tax on 13 
 
 Vaseline, stamp tax on 17 
 
 ' Warehouse, • eer, ale, porter, etc., tax on 1 
 
 receipts, stamp tax on 17 
 
 Waters, stamp tax on 17 
 
 Weekly insurance, stamp tax on 15 
 
 What constitutes medicinal proprietary preparations 10 
 
 Wines, sparkling or other, stamp tax on 18 
 
 _ Withdrawal of goods, stamp tax on 15 
 
 Wrappers, penalty for reusing those that are stamped 10