GIFT or 8061 'le Twr 'iw (Series 7, No. 26.) UNITED STATES INTERNAL EEYENUE. LAW AND REGULATIONS COXCEKXING BOCUMENTMI MD PROPRIETiRI SUMPS UNDER THE ACT OF JTJNE 13, 1898 AUGMJST 22, 1898. WASHINGTON: GOVERNMENT PRINTING OFFICE, 1898. Tbeasuet Department, Internal Revenue, Document Xo. 2037. LAW AND REGULATIONS CONCERNING DOCUMEN- TARY AND PROPRIETARY STAMPS. ADHESIVE STAMPS. (Act of June 13, 1898.) Sec. 6. That on and after tlie first day of July, eigliteen Date on and hundred and ninety-eight, there shall be levied, collected, stamps shau be and paid, for and in respect of the several bonds, deben- 1. '^ ^^ tures, or certificates of stock and of indebtedness, 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 upon which such instruments, matters, or things, or any of them, shall be written or printed by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several taxes or sums of monej^set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule. And there shall also be levied, collected, and paid, for Articles in and in respect to the medicines, preparations, matters, and stamped when things mentioned and described in Schedule B of this Act, Sid?or ?emo7ed 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, ^^J^^^^'y ^^ ^°* or issue, or cause to be made, signed, or issued, any instru- ment, document, or paper of any kind or description what- soever, without the same being duly stamped for denoting the tax hereby imposed thereon, or without having there- upon 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 XTnstamped in- ,.,,_' ' struments not such instrument, document, or paper, as aforesaid, shall evidence in not be competent evidence in any court. ^^^^ ' 8 345159 4 > • X>OCJ[^f&;r3;iEfy, ^^ ' PROPRIETARY STAMPS. Penalty and gEC. 8. That if auv person sliall forge or counterfeit, or punisLment for , 7. -. n • -■ forging or coun- cause 01 piocure to DC forgeo. or coiinterfeited, any stamp, terfeitingstamps ^ • , . u I j. dies, etc., or us- die, plate, or other instrument, or any part of any stamp, Buchdfes inpos^die, plate, or other instrument which shall have been pro- J^n^^vin^g o**r vided, or may hereafter be provided, made, or used in pur- S?,^Jr femSSg suaucc of this Act, or shall forge, counterfeit, or resemble, marks thereon? "or causc or procurc to be forgcd, counterfeited, or resem- bled, the impression, or any part of the impression, of any such stamp, die, plate, or other instrument as aforesaid, ui)on 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 coun- terfeited 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 instru- ment, or any part of any stiimp, die, plate, or other instru- ment, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to bo 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 aforesaid, with intent to defraud the United States; or if any person shall fraudu- lently 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 j)rovided, made, or used in pursuance of this Act from any vellum, parchment, or paper, or any instrument or writing charged or charge- able with any of the taxes imposed by law ; or if any person shall fraudulently use, join, fix, or place, or cause to bo used, joined, fixed, or placed, to, with, or upon any vellum, parch- ment, 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 charge- able with any of the taxes imposed by law; or if any per- son 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 DOCUMENTARY AND PROPRIETARY STAMPS. 6 itse of the same, after it shall have been once used, or shall knowiDgly or willfully sell or buy such washed or restored stamp, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or pre- pare the same with intent for the farther use thereof^ or if any person shall knowingly and without lawful excuse (the I)roof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamp which has been removed from any vellum, i)archment, paper, instrument, or writing, then, and in every such case, every person so offending, and every person knowingly and will- fully aiding, abetting, or assisting in committing any such offenses as aforesaid shall be deemed guilty of a misde- meanor^ 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 confinement at hard labor not exceeding five years, or both, at the dis- cretion of the court. Sec. 9. That in any and all cases where an adhesive da^^b*8^puVoa stamp shall be used for denoting any tax imposed by this ***™P' Act, except as hereinafter provided, the i)erson using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which 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 ad- hesive stamp to denote any tax imposed by this Act with- out 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 fri^d^enVuse of dollars, or be imprisoned not more than six months, or ^''^^p- both, at the discretion of the 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 i)rivilege of furnishing, without expense to the United States, in suitable form, to be approved by the Com- missioner of Internal Eevenue, his or their own dies or de- , rnvate dies or ' designs may be signs for stamps to be used thereon, to be retained in the furnished for *^ ^ ' stamps for pro- possession of the Commissioner of Internal Eevenue, for prietary articles. his or their separate use, which shall not be duplicated to any other person. And the proprietor famishing such dies or designs shall be required to purchase stamps printed stamps from ° -a J. J. X private dies must therefrom in quantities of not less than two thousand dol- i>e purchased in lots of $2,000. Jars face value at any one time. That in all cases where such stamp is used, instead of cancellation by initials and 6 DOCUMENTARY AND PEOPRIETARY STAMPS. Affixing of date, tlie said stamp shall be so affixed on the box, bottle, Btarap on propn- ' ^ ' ' etary articles so or package that la opening the same, or using the contents be destroyed on thereof, the Said Stamp shall be effectually destroyed; and opening pac a=e. ^^ default thereof the party making default shall be liable to the same penalty imposed for neglect to affix said stamp Punishment as hereinbefore prescribed in this Act. Any person who for fraudulently ^ « i obtaining and shall fraudulently obtain or use any of the aforesaid stamps etc" ^ °^ ' or designs therefor, and any person forgiug or counterfeit- ing, or causing or procuring the forging or counterfeiting, any representation, likeness, similitude, or colorable imi- tation of the said last-mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or sell- ing the same, or, being a merchant, broker, peddler, or per- son dealing, in whole or in part, in similar goods, wares, merchandise, manufactureSj 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 punished by a fine not exceeding five hundred dollars or imprisonment not exceeding one year, or both. Penalty for Sec. 10. That if any person or persons shall make, sign, making, signing, . x t ^ • ^ • ^ t i, or using, etc., or issuc, or cause to be made, signed, or issued, or shall bills of exchange, ' x i, j. j -j -j-i j • etc., unless duly acccpt or pay, or cause to be accepted or paid, with design •tampod. ^ evade the payment of any stamp tax, any bill of ex- change, draft, or order, or promissory note for the payment of money, liable to any of the taxes imi)osed by this Act, without 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 mis- demeanor, and upon conviction thereof shall be punished by a fine not exceeding two hundred dollars, at the discre- tion of the court. Bills of ex- Sec. 11. That the acceptor or acceptors of any bill of ex- change drawn in , -. /. ii , « « foreign countries change or ordcr for the payment of any sum of money Jd^stati? must drawn, or purporting to be drawn, in any foreign country, ^pSfyfornotbut i^ayable iu the United States, shall, before paying or •tamping. accepting the same, place thereupon a stamp, indicating the tax upon the same, as the law requires for inland bills of exchange or promissory notes j and no bill of exchange shall be paid or negotiated without such stamp; and if any person shall pay or negotiate, 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 misde- meanor, and upon conviction thereof shall be punished by DOCUMENTARY AND PROPRIETARY STAMPS. 7 a fine uot exceeding one buudred dollars, in tlie discretion of the court. Sec. 12. That in any collection district where, in the judg- stamp/ may be ment of the Commissioner of Internal Eevenue,the facilities ihom!^^* ** for the procurement and distribution of adhesive stamps are or shall be insnfiicient, 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 depositary thereof, or any postmaster, a suitable quantity of adhesive stamps, without prepayment therefor, and may in advance require of any collector, assist- ant treasurer of the United States, or postmaster a bond, Bond required, with sufficient sureties, to an amount equal to the value of the adhesive stamps which may be placed in his hands and remain unaccounted for, conditioned for the faithful return, whenever so required, of all quantities or amounts undis- posed 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, snppV/'de^pu'tiM or sell to other parties within his district who may make ^^'^ stamps. 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 be mfdo^y com- of the United States and the better accommodation of theSauteveViTe public, in relation to the matters hereinbefore mentioned, Sthe^ Treasury^ as he may judge necessary and expedient. And the Secre- tary of the Treasury may from time to time make such regu- lations as he may find necessary to insure the safe-keeping or prevent the illegal use of all such adhesive stamps. Sec. 13. That any person or persons who shall register, re^steSrgf /s^ issue, sell, or transfer, or who shall cause to be issued, t?in?ierriD"°un! registered, sold, or transferred, any instrument, document, stamped iitstru- * " ' ' 'J 7 ' ments mentioned or paper of any kind or description whatsoever mentioned ^^ schedule a. 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 intent 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 exceed- ing fifty dollars, or by imprisonment not exceeding six months, or both, in the discretion of the court; and such instrument, document, or paper, not being stamped accord- ing to law, shall be deemed invalid and of no effect: Fro- vided, That hereafter, in all cases where the party has not affixed to any instrument the stamp required by law 8 DOCUMENTARY AND PROPEIETARY STAMPS. 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 nuat^pei in.^^^^^^^^^ therein, shall be subsequently desirous of affixing •truments, etc. gjj^jj stamp to Said instrument, or, if said instrument be lost, to a copy thereof, he or they shall appear before the collector of internal revenue of the proper district, who shall, ui)on the payment of the price of the proper stamii required by law, and of a penalty of ten dollars, and, where the whole amount of the tax denoted by the stamp required shall exceed the sum of fifty dollars, on payment also of interest, 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 stamj> to such bond, debenture, certificate of stock or of indebtedness or copy, and note uiwn the margin thereof the date of his so doing, and the fact that snch pen- alty has been paid ; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes, as if Btami>ed when made or issued: Aiid provided further, That where it shall appear to said collector, upon oath or other- wise, to his satisfaction, 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 Instruments urgeut ueccssity, and without any willful design to defraud •r oopies of in- the United States of the stamp, or to evade or delay the te atamped, m5 payment thereof, then and in such case, if such instrument, pe tyremi te . ^^^ .^ ^^^ Original be lost, a copy thereof, duly certified by the officer having charge of any records in whieh such original is required to be recorded, or otherwise duly proven to the satisfaction of the collector, shall, within twelve calendar months after the maliing or issuing thereof, be brought to the said collector of internal revenue to be stamjjed, and the stamp tax chargeable thereon shall be paid, it shall be lawful for the said collector to remit the penalty aforesaid and to cause such instrument to be duly ■tnjmfiii*^ n o t Stamped. And when the original instrument^ or a certified wrtifiid'"^<» ies ^^ ^^^y proven copy thereof, as aforesaid, duly stamped so thereof, w h e n as to entitle the same to be recorded, shall be presented to properly stamped ' ^ ■uky be recorded, the clcrk, register, recorder, or other officer having charge of the original record, it shall be lawful for such officer, upon the payment of the fee legally chargeable for the recording thereof, to make a new record thereof, or to note upon the original record the fact that the error or omission in the stamping of said original instrument has been cor- rected pursuant to lawj and the original instrument or such certified copy, or the record thereof, may be used in all courts and places in the same manner and with like effect DOCUMENTARY AND PROPRIETARY STAMPS. 9 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 instru- ment issued, registered, sold, or transferred at a time when and at a place where no collection district was established, it shall be lawful for him or them, or any party having an interest therein, to affix the proper stamp thereto, or, if the original be lost, to a copy thereof. But no right acquired ^^^^^^|^*^^^^ in good faith before the stamping of such instrument, or stamping of tiie ° X o 7 unstamped m- copy thereof, as herein provided, if such record be required stniment to bo -^*' ' -^ ' ^ aflected by its by law, shall in any manner be affected by such stamping stamping. as aforesaid. Sec. 14. That hereafter no instrument, paper- or docu- i^"o instrument ' ^ ^ or paper required meut required by law to be stamped, which has been signed ^y i-^^ to bo or issued without being duly stamped, or with a deficient corded or admit- stamp, nor any copy thereof, shall be recorded or admitted, evidence m any , ., . i i'T 1 1 i court until prop- er used as evidence in any court until a legal stamp or eriy stamped. stamps, denoting the amount of tax, shall have been affixed thereto, as prescribed by law: Provided, That any bond, debenture, certificate of stock, or certificate of indebtedness issued in any foreign country shall pay the same tax as is required by law on similar instruments when issued, sold, or transferred in the United States ; and the party to whom the same is issued, or by whom it is sold or transferred, shall, before selliug 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 unlawful to re- . T , , J , cord or register any instrument, paper, or document required by law to be instruments un- ^^ - '^ \^ . ... .less stamps of stamped unless a stamp or stamps of the proper amount the proper shall have been affixed and canceled in the manner pre- been aitixed and scribed 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 afore- said shall not be used in evidence. Sec. 16. That no instrument, paper, or document re- tin,iof^focumeS quired by law to be stamped shall be deemed or held tary stamps re- 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 stam^) 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. Bonds, etc., indebtedness issued by the officers of the United States united states, or Government, or by the officers of any State, county, town, any s^tatercouS- municipal corporation, or other corporation exercising thCeSpt.^' ^^ ^* 10 . DOCUMENTARY AND PROPRIETARY STAMPS. taxing power, sliall be, aud hereby are, exempt from tlie stamp taxes required by tliis Act: Provided j That it is the intent hereby to exempt from the stamp taxes imposed by this Act such State, county, town, or other municipal cor- porations in the exercise only of functions strictly belong- ing to them in their ordinary governmental, taxing, or stock and municipal capacity: Provided further^ That stock and fttive buiidiiig bonds issucd by cooperative building and loan associa- tions exempt, tions whose capital stock does not exceed ten thousand dollars, and building and loan associations or companies that make loans only to their shareholders, shall be ex- empt from the tax herein provided. Telegraph dis- Sec. 18. That ou and after the first day of July, eighteen patchea, penalty "^ j i o ^ lor not stamping, hundred and ninety-eight, no telegraph company or its agent or employee shall transmit to any person any dis- patch 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 mes- Teieffraphmes- gage, whcthcr scnt through one or more companies: Pro- sngen between^ onicera of the vidcd, That the messages or dispatches of the officers and twec^n °^ra?froad employecs of any telegraph or telephone company concern- oflicera as to the . j.i /v. • ■. • i? xi i ti affairs of thecom- lug the affiiirs and service of the company, and like mes- pauy.areoxempt. ^^^^^ ^j. djspatches of the officials and employees of rail- road companies sent over the wires on their respective railroads shall be exempt from this requirement: Provided further, That messages of officers and employees of the Government on official business shall be exempt from the taxes herein imposed upon telegraphic and telephonic messages, rrovisions of Sec. 19. That all the provisions of this Act relating to dies.ctc.reiatotodies, stamps, adhesive stamps, and stamp taxes shall articles in Sched- ^ , . i • , , , ^ \ •/. i.i • ^^ tti© B. extend to and include (except where manifestly inapplica- ble) all the articles or objects enumerated in Schedule B, subject to stamp taxes, and apply to the i)rovisions in rela- tion thereto. Penalty for not Sec. 20. That OH and after the first day of July, eight- BtanipinKartlcles ,.,.,1^ « J T is in Schedule B. ecu hundred and ninety-eight, any person, firm, company, or corporation that shall make, prepare, aud sell, or remove for consumption or sale, drugs, medicines, 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 bo deemed guilty of a misdemeanor, aud upon convic-. DOCUMENTARY AND PROPRIETARY STAMPS. 11 tion 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: Frovided, That no TTncomponnded ^ ^ medicinal drugs stamp tax shall be imposed upon any uncompounded medic • exempt. Pbj^si- . , , T • 1 T • IT. *^'^"^ prescrip- mal drug or chemical, nor upon any medicine sold to or tions exempt. for the use of any person which may be mixed or com- pounded 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 ^ stamp tax pro- taxes provided for in Schedule B of this Act shall apply to sciieduie b ap- -*• X X ^ phcs to all medic- all medicinal articles compounded by any formula, pub- inai articles put up m style of lished or unpublished, which are put up in style or manner patent medicine. similar to that of patent, trade-mark, or proprietary medi- cine in general, or which are advertised on the i^ackage 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 effect. Sec. 21. That any manufacturer or maker of any of the Penalty for re- *' "^ moving or de- articles for sale mentioned in Schedule B, after the -sameti^ching^ stamps _ ,, _ _ _ _^_ ,.-,-, .1^ ^^o™ articles in shall have been so made, and the particulars hereinbefore schedule b. required as to stamps have been complied with, or any other person who shall take off, remove, or detach, or cause, or permit, or suffer to be taken off", or removed or detached, any stamp, or who shall use any stamp, or any wrapper or cover to wliich any stamp is affixed, to cover any other article or commodity than that originally con- tained 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 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, and every such article or commodity as aforesaid shall also be forfeited. Sec. 22. That any maker or manufacturer of any of the Penalty for ^ *' selling, remov- articles or commodities mentioned in Schedule B, as afore- in?, or delivering said, or any other person who shall sell, send out, remove, uieB unstamped. or deliver any article or commodity, manufactured as afore- said, 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 con- cealed, or who shall remove or convey away, or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article or commodity, to evade the ^I^IVBH^TT 12 DOCUMENTARY AND PROPRIETARY STAMPS. 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 im- prisoned not more than six months, or both, at the discre- tion of the court, together with the forfeiture of any such arti- Exportation 8, clc OF Commodity : Frovided, That articles upon which staiAp Sxeinpt.'"Vaim' taxcs are required by this Act may, when intended for Si8"for"exnort a- exportation, be manufactured and sold or removed without tiontogiveWd.j^g^^jj^g stamps affixed thereto, and without being charged with tax as aforesaid; and every manufacturer or maker of any article as aforesaid, 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 Eevenue, with the approval of the Secretary of the Treasury. :irannfactnrers Sec. 23. That cvcry manufacturer or maker of any of the dociaiatioDs. articlcs or commodities provided for in Schedule B, or his foreman, agent, or superintendent 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 dec- Laration 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, car- ried, 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 i)ain of such manufac- turer or maker forfeiting for every refusal or neglect to roTiaity forrc-make such declaration one hundred dollars; and if any fasal to make , . ^ . -, . n declaration. such manufacturer or maker, or his foreman, 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, stamp tax on Sec. 24. That the stamp taxes prescribed in this Act on articles in Sched-, . , . , , „ . « T , t. ni«nHttJiche8<.ntho articlcs provided for in Schedule B shall attach to all 1898." ^'' °^ ' 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 otherwise provided in this Act, who oilers or exposes for sale any article or thing provided for in said Schedule B, whether the article so otfercd or exposed is of foreign manufacture and im- Mann factor, ported or of domcstic raanufacture, shall be deemed the era; wbo are to* ' boconaidorod manufacturer thereof, and shall be subject to all the taxes, liabilities, and penalties imposed by law for the sale of DOCUMENTARY AND PROPRIETARY STAMPS. 13 articles without tlie use of the proper stamp denoting the tax paid thereon 5 and all such articles of foreign manu- facture shall, in addition to the import duty imposed on the same, be subject to the stamp tax prescribed in this Act: Provided fur tJier, That internal revenue stamps re- stamps re- quired by existing law on imported merchandise shall be JJit Jd artiSesTo affixed thereto and canceled at the expense of the owner withaSvai^o^r or importer before the withdrawal of such merchandise for sec?et^?y ^to consumption, and the Secretary of the Treasury is author- J-ong® ^^s^ia- ized to make such rules and regulations as may be neces- sary for the affixing and canceling of such stamps, not inconsistent herewith. Sec. 25. That the Commissioner of Internal Eevenue commissioner of Internal Kev- shall cause to be prepared for the payment of the taxes p^"© to cause to prescribed in this Act suitable stamps denoting the tax on stamps, and pre- the document, article, or thing to which the same may be cancellation. affixed, and he is authorized to prescribe such method for the cancellation of said stam^is, as substitute for or in addition to the method provided in this Act, as he may deem expedient. The Commissioner 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 the Bureau of Engraving and Print- ing 5 but this authority shall expire on the first day of July, eighteen hundred and ninetj'-nine. That the adhesive Adhesive stamps used in the payment of the tax levied in Schedules by ^c^iiectors^^'of A and B of this Act shall be furnished for sale by the^^*""""^""^"^""- several collectors of internal revenue, who shall sell and deliver them at their face value to all persons applying for the same, except 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 Discount of 1 centum, except as otherwise provided in this Act. And of $100 or more he may, with the approval of the Secretary of the Treas- ^S)mm'issioner ury, make all needful rules and regulations for the proper re^larions?^" enforcement of this Act. Schedule A. STAMP TAXES. BondSj debentures, or certificates of indebtedness issued after the first day of July, anno Domini eighteen hundred and ninety-eight, by any association, company, or corpora- 14 DOCUMENTARY AND PROPRIETARY STAMPS. tion, 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 association, company, or corporation, on each hun- dred 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 certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, comi)any, 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 of such stock, or to secure the future payment of money or for the future Sales of certifl- transfer of any stock, on each hundred dollars of face value cntes of stock — . ' -r,. . -, -, m-, , • when stamps are or fractiou thcrcof, two ccuts: Providea^ That in case of sale where the evidence of transfer is shown only by the books of the company the stauip shall be placed upon such books; and where the change of ownership is by transfer certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate 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 thiug 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 inirsuance of auy such sale deliver any such stock, or evidence of the sale of any such stock or bill or memorandum thereof, as herein Penalty for fall- required, without having the proper stamps affixed thereto, amp. -^ithi^teiit to evade the foregoing provisions shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not loss 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. Sales of mor- Upon cach salc, agreement of sale, or agreement to sell, ap?o"oment °tSany 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, and for each additional one hundred dollars or fractional part there- DOCUMENTARY AND PROPRIETARY STAMPS. 15 of in excess of one hundred dollars, one cent : Provided, That -^^i s^ies, o r ' ^ agreements of on every sale or agreement of sale or agreement to sell as sale, or agree- aforesaid there shall be made and delivered by the seller require thi de- to the buyer a bill, memorandum, agreement, or other s^nlJ of ^a i>iii! . 1 /» 1 1 • jy 1 , , memoraudum, or evidence of sucn sale, agreement of sale, or agreement to agreement, sell, to which there shall be affixed a lawful stamp or Tt^amp^Ti^^a nd stamps in value equal to the amount of the tax on suchthe?^f?^^^ ^^^® 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 per- sons liable to pay the tax as herein i)rovided, 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 i^roducts or merchandise without a bill, mem- orandum, or other evidence thereof as herein required, or who shall deliver such bill, memorandum, or other evi- dence of sale, or agreement to sell, without having the proper stamps affixed thereto, with intent to evade the foregoing provisions, shall be deemed guilty of a misde- meanor, and upon conviction thereof shall pay a fine o^ fo^'iot^deTi?°r* not less than five hundred nor more than one thousand ing,^j"j memo- randum, or evi- dollars, or be imprisoned not more than six months, or dence of sale, or ' ' for not stamping both, at the discretion of the court. same. Bank check, draft, or certificate of deposit not drawing ^^^1^°^ checks or 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 coporations at sight or on demand, two cents. Bill of exchange (inland), draft, certificate of deposit ^^^^i^i^o^^^^^- drawing interest, or order for the payment of any sum of money, otherwise than at sight or on demand, or any prom- Promissory issory note except bank notes issued for circulation, 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 Domestic mon- •^ "^ ey orders — tax United States, and the price of such money orders shall be collected by lu- ' ^ "^ . creased price of increased by a sum equal to the value of the stamps herein orders. provided for. 16 DOCUMENTARY AND PEOPRiETARY STAMPS. h^n V(fo^i*'n) ^^^^ ^^ cxcliaiige (foreign) or letter of credit (incliKliiig orders by telegraph or otherwise for the paj^ment of money issued by express or other companies or any person or per- sons), drawn in but payable out of the United States, if drawn singly or otherwise than in a set of three or more, Orders for raj- jiccordiug to tho custom of merchants and bankers, shall ment of raoucy. => " 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 Bet, where tho 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 tho standard of value fixed by the United States, two cents J and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, two cents. ot?'" foJ ^^1!oS -^^^^^ ^^ lading or receipt (other than charter party) for exported. 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 and ExVRESS AND FREiGnT : It Shall bc the duty of every freight. Bills of J J lading, luauifest, railroad or steamboat company, carrier, express compauj'-, or corporation or person whose occupation is to act as such, to issue to tho shipper or consignor, or his agent, or person from whom any goods are accepted for transporta- tion, a bill of lading, manifest, or other evidence of receipt and forwarding 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 memorandum, and to each duplicate thereof, a stamp of tho value of ono cent: Provided, That but one bill of lading shall be required on bundles or packages of news- papers when inclosed in ono general bundle at the time of shipment. Any failure to issue such bill of lading, mani- fest, or other memorandum, as herein provided, shall sub- ject such railroad or steamboat company, carrier, express company, or corporation or person to a penalty of fifty ct?"^not^To"bo^^^^^^^^^ ^^^ ®^^^ offense, and no such bill of lading, mani- u«ou 111 evidence fest, OF othoF momoraudum shall be used in evidence uulo8B stamped. ' unless it shall be duly stamped as aforesaid. 8:^2?^'°°*'"'"' Telephone messages: It shall be tho duty of every per- son, 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 revo- DOCUMENTARY AND PROPRIETARY STAMPS. 17 nue in each of tlieir i^spective districts, stating tlie num- ber of messages or conversations transmitted over their respective lines during the x>receding 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, notwith- standing the lines of one or more persons, firms, or cor- porations shall be used for the transmission of each of said messages or conversations. Bond: For indemnifying any person or persons, firm, or uond. 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 other- wise provided for in this schedule, fifty cents. Certificate of profits, or any certificate or memorandum certificates ot showing an interest in the property or accumulations of^^'^^*^'*^^^" any association, company, or corporation, and on all trans- fers thereof, on each one hundred dollars of face value or fraction thereof, two cents. Certificate: Any certificate of damage, or otherwise, Certificates of and all other certificates or documents issued by any port warden, marine surveyor, or other iierson acting as such, twenty-five cents. Certificate of any description required by law not other- wise specified in this Act, ten cents. Charter party: Contract or agreement for the charter of charter party any ship, or vessel, or steamer, or any letter, memoran- dum, 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 transfer 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 merchandi?se, stocks, bonds, exchange, notes of hand, real estate, or property of any kind or description issued by brokers or persons acting as such, for each note^ 4552 2 other certifi- cates. Contracts, O? ARV ST-I^ 18 DOCUMENTARY AND PROPRIETARY STAMPS. or memorandum of sale, not otlierwiSe provided for in this Act, ten cents. Conveyance. Conveyance: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, tbe purchaser or i)urchasers, or any other person or l)ersons, by his, her, or their direction, when the considera- tion or value exceeds one hundred dollars and does not exceed five hundred dollars, fifty cents j and for each ad- ditional five hundred dollars, or fractional part thereof in excess of five hundred dollars, fifty cents, du aufies^^^^^ Dispatch, telegraphic: Any dispatch or message, one cent. Entry of goods. Entry of any goods, wares, or merchandise at any custom- house, either for consumption or warehousing, not exceed- ing one hundred dollars in value, twenty-five cents. Exceeding one hundred dollars and not exceeding five hundred dollars in value, fifty cents. Exceeding five hundred dollars in value, one dollar. Entry for with- Entry for the withdrawal of any goods or merchandise from customs bonded warehouse, fifty cents. Lifeinauranco. Insurance (life) : Policy of insurance, or other instrument, by whatever name the same shall be called, whereby any insurance shall hereafter 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 l)er centum of the amount of the first weekly premium. And it shall be the duty of each person, firm, or corpora- tion 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 dur- ing 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 j That the insurnnopiin, provisions of this section shall not apply to any fraternal, . h\V7i'u ietrolatum, liair oil, pomade, hair dressing, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aromatic cachous, or any similar substance or arti- cle, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known, or distin- guished, used or applied, or to be used or applied as per- fumes or as applications to the hair, mouth, or skin, or otherwise used, made, prepared, and sold or removed for consumption and sale 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 in- closure, 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. chowing gum. Chewing gum or Substitutes thcrefor: 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 addi- tional 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. Wines. 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 i)reparations provided for in this Goodn In bnmia schedule whlch aro in the hands of manufacturers or of of wholesalo or K^\^^\ l*!"^*""* wholesale or retail dealers on the first day of July, eighteen July 1, 1898, niaj- *' ./ 7 o bestampodwhou hundred and ninety-eight, shall be subject to the payment of the stamp taxes herein provided for, but it shall be DOCUMENTARY AND PROPRIETARY STAMPS. 23 deemed a compliance witli this Act as to sucli articles on hand in the hands of wholesale or retail dealers as afore- said who are not the manufacturers thereof to affix 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. 2G. There shall be an allowance of drawback on prawbact on articles exported . articles mentioned in Schedule B of this Act on which any internal-revenue tax shall have been paid, equal in amount to the stamp tax x>aid 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 J That no allowance of drawback shall be made for any such articles exported prior to July first, eighteen hun- dred and ninety-eight. The evidence that any such tax has been paid as aforesaid shall be furnished to the satis- faction of the Commissioner of Internal Eevenue by the person claiming the allowance of drawback, and the amount shall be ascertained under such regulations as shall be pre- scribed from time to time by said Commissioner, with the approval of the Secretary of the Treasury. (Section 27 relates to excise taxes on persons, firms, com- panies, and corporations engaged in refining petroleum and sugar.) Sec. 28. That from and after the first day of July, eight- seats in paiaco , . , , . , /. .or parlor cars— een hundred and ninety-eight, a stamj) tax ot one cent sleeping cars. 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 affixed to the ticket and paid by the company issuing the same. [Scries 7— No. 26.] United States Internal Revenue. EEGULATIONS CONCEMING INTERNAL-REVENUE DOCUMENTARY AND PROPRIETARY STAMPS. Treasury Department, Office of the Commissioner of Internal Eeyenue, Washington^ D, C, August 22, 1898. Section 6 of the act of June 13, 1898, provides, under the title of adhesive stamps, for the collection, on and after July 1, 1898, of certain taxes on documents, instruments, and things mentioned and described in Schedule A, and upon certain medicines, preparations, and things described in Schedule B, of said act, as follows: stamp duties on and after JULY 1, 1898. Schedule A. — Documentary. 1. Bonds, debentures, or certificates of indebtedness of any association, com- pany, or cori^oration, on each $100 of face value or fraction thereof $0.05 2. On each original issue of certificates of stock, whether on organization or reorganization, on each $100 of face value or fraction thereof 05 On all sales, agreements to sell, memoranda of sales, deliveries or transfers of shares, or certificates of stock of any association or corporation, on each $100 of face value or fraction thereof 02 3. Upon each sale, agreement to sell, or agreement of sale of any products or merchandise at any exchange or board of trade, either for present or future delivery, for each $100 in value of said sale 01 And for each $100 or fractional part thereof in excess of $100 01 4. Bank check, draft, 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 corporations, at sight or on demand 03 5. Bill of exchange (inland), draft, certificate of deposit drawing interest, or order for payment of any sum of money otherwise than at sight or on demand, or any promissory note, except bank notes issued for circula- tion, and for each renewal of same, for a sum not exceeding $100 02 And for each additional $100, or fractional part thereof in of excess $100.- . 02 (This clause applies to money orders issued by the Government.) 6. Bill of exchange (foreign), or letter of credit (including orders by tele- graph, or otherwise, issued by express or other companies, or any person or persons), drawn in, but payable out of, the United States, drawa singly or otherwise than in sets of three or more, for not exceeding $100 04 And for each additional $100, or fractional part thereof in excess of $100. . . 04 25 26 DOCUMENTARY AND PROPRIETARY STAMPS. 6. Bill of exchange (foreign), etc. — Continued. If drawn in sets of two or more, for every bill of each set for a snm not exceeding $100, or its equivalent in foreign currency, value fixed by the UnUed States standard $0.02 For each additional $100, or fractional part thereof in excess of $100 02 7. Bills of lading or receipt (other than charter party), for goods, etc., to be exported 10 8. Bills of lading, manifests, etc., issued by express companies, or public carriers, etc., a stamp to each, and to each duplicate thereof, of the value of 01 9. Bond, indemnifying, etc., except those required in legal proceedings 50 10. Certificates of profits, or certificates of memoranda showing interest in the property or accumulations of any association, company, or corpo- ration, and all transfers thereof, on each $100 of face value or fraction thereof 02 11. Certificate of damage, or otherwise, and all other certificates or documents issued by port warden or marine surveyor 25 12. Certificates of any description required by law not otherwise specified in act 10 13. Charter party, contract, or agreement for the charter of any ship, vessel, or steamer, or any renewal or transfer thereof, for every ship not exceed- ing 300 tonnage 3.00 More than 300 and not exceeding 600 tonnage 5.00 More than 600 tonnage 10.00 14. Contract, broker's note, or memoranda of sale of goods, or merchandise, stock, bonds, exchange, notes of hand, real estate, or property of any kind, issued by brokers, etc., for each not© or memorandnm of sale not otherwise provided for in act 10 15. Conveyance-deed, instrument or writing conveying lands, tenements, or other realty, etc., value over $100 and not exceeding $500 50 For each additional $500 or fraction thereof 50 16. Dispatch, telegraphic, on each message 01 17. Entry of goods, wares, and merchandise in custom-house, not exceeding $100 in value 25 Exceeding $100 and not exceeding $500 50 Exceeding $500 in valae 1.00 Entry for withdrawal of goods or merchandise from customs bonded warehouse 50 18. Insurance, life, on every policy, except any fraternal beneficiary society or order, for each $100 or fractional part thereof on the amount insured- . 08 Industrial or weekly payment plan, the tax is 40 per centum of the amount of tl>e first weekly premium, as to which sworn statement is required to be made to the collector of the total amount of first weekly premiums received on policies issued during preceding month. 19. Insurance, marine inland and fire (except purely cooperative or mutual), on each policy, or renewal, on amount of premium charged on each $1 or fractional part OOJ^ 20. Insurance, casualty, fidelity, and guarantee, on each policy, on each $1 or fractional part thereof of premium received 00 J 21. Lease, agreement, memorandum, or contract for the hire, use, ©r rent of land or tenement, not exceeding one year 25 ."Exceeding one year and not exceeding three years 50 If exceeding three years 1.00 22. Manifest for custom-house entry or clearance of cargo of any ship, vessel, or steamer for a foreign port, registered tonnage not exceeding 300 tons . 1. 00 Exceeding 300 tons and not exceeding 600 tons 3.00 DOCUMENTARY AND PROPRIETARY STAMPS. 27 22. Manifest for custom-liouse entry, etc. — Continued. Exceeding 600 tons $5.00 (Does not apply to vessels plying between, ports of United States and ports in British North America.) 23. Mortgage, of lands, estate, or property, re'al or personal, heritable, mov- able, made for payment of definite sum of money, also any conveyance of lands, estate, or property whatsoever, in trust, etc., exceeding $1,000 and not more than $1,500 25 On each $500 or fractional part in excess of $1,500 25 (Same as above in all assignments or transfers.) 24. Passage tickets by any vessel from the United States to a foreign port, cost- ing not exceeding $30 1.00 More than $30 and not exceeding $G0 3. 00 More than $60 5.00 25. Power of attorney or proxy for voting at an election for officers of any incorporated company or association, except religious, charitable, liter- ary, or public cemeteries , 10 26. Power of attorney to sell or convey real estate or to rent or lease the same, to collect or receive rent, to sell or transfer stock, bonds, etc 25 (Papers used in the collection of pension, back pay, or bounty claims, or claims for property lost in military or naval service are exempt.) 27. Protest : Upon the protest of every note, bill of exchange, acceptance, check, or draft, or any marine protest 25 28. Telephone messages : Every person, firm, or corporation operating any tel- ephone line or lines is required to make, within the first fifteen days of each month, a sworn statement to the collector of the number of mes- sages or conversations transmitted over their lines during preceding mouth for which a charge of 15 cents or more was imposed, and for each of such messages or conversations to pay a tax of 01 29. Warehouse receipt for goods, merchandise, or property held on storage, except agricultural products deposited by actual grower 25 Schedule 'Q.— Proprietary. MEDICINAL TKOPRIETARY ARTICLES AND rREPARATIONS. 1, For and upon every packet, box, bottle, pot, or phial, etc., coutaining any pills, powders, tinctures, waters (except natural spring waters and carbonated natural spring waters), etc., made and sold by any person whatsoever, claiming any private formula secret, or occult art, etc., sold under letters patent or trade-marks, etc., or recommended as reme- dies or specifics for any disease, when such packet, box, bottle, or i)hial, etc., shall not exceed the sum of 5 cents, at the retail price 00^ When retail price exceeds 5 cents and not 10 cents 00| When retail price exceeds 10 cents and not 15 cents OOf When retail price exceeds 15 cents and not 25 cents 00| And for each additional 25 cents or fractional part thereof OOf 2. Perfumery and cosmetics and other similar articles: For and upon every packet, box, bottle, pot, or phial, etc., where such packet, box, bottle, pot, phial, and contents shall not exceed in retail price 5 cents 00^ When retail price exceeds 5 cents and not 10 cents 00^ When retail price exceeds 10 cents and not 15 cents OOf When retail price exceeds 15 cents and not 25 cents OOf And for each additional 25 cents of retail price or value or fractional part thereof in excess of 25 cents OOf 28 DOCUMENTARY AND PROPRIETARY STAMPS. 3. Chewing gums or substitute tlierefor: For and upon each box, carton, jar, or package containing chewing gum, ■when the retail value does not exceed $1 $0. 04 If exceeding $1, for each additional dollar or fractional part thereof 04 4. Sparkling or other wines when bottled for sale : Upon each bottle containing 1 pint or less 01 Upon each bottle containing more than 1 pint 02 Stamp Tax not under Schedules A and B. On seats in parlor or palace cars and berths in sleeping cars (stamp to be aflSxed to the ticket by the company) 01 Under authority conferred upon tlie Commissioner of Internal Keve- nue in section 25 of said act, tlie following adhesive stamps have been prepared : Documentary stamjjs, Schedule A. ^ cent. 4 cents. 40 cents. $3. 1 cent. 5 cents. 50 cents. 5. 2 cents. 10 cents. 80 cents. 10. 3 cents. 25 cents. $1. 50. Proprietary siampSf Schedule B. \ cent. 1 cent. 2^ cents. I cent. li cents. 3| cents. I cent. 1| cents. 4 cents. I cent. 2 cents. 5 cents. PROCUREMENT OF ADHESIVE STAMPS. All of the above stamps may be purchased from collectors and deputy collectors of internal revenue, and from bankers, merchants, and others keeping them for sale. When purchased from collectors or their deputies to the amount of $100 face value at one time, whether for use or resale, a discount of 1 per cent will be made. The discount of 1 per cent will not be allowed on purchases of stamps imprinted on checks, drafts, or other papers, or private die proprietary stamps. Stamps to be affixed to articles manufactured in a foreign country and imported into the United States may be purchased and forwarded to the place of manufacture and there affixed to the articles before the same are packed for importation. IMPRINTED STAMPS ON CHECKS, DRAFTS, AND OTHER PAPERS. Persons desiring to have stamps imprinted upon checks, drafts, orders, or other papers will make application therefor to the collector of their district, transmitting or presenting with such application payment for the stamps. The application must state the name and address of the contractor who will imprint the stamps, and should authorize the deliv- ery of the paper, when stamped, to the said contractor. Upon receipt of such application and payment for the stamps the collector will forward to the stamp agent, at the establishment of the DOCUMENTARY AND PROPRIETARY STAMPS. 29 contractor designated, an order for tlie imprinting of the stamps and the delivery of tlie stamped paper to the contractor for shipment to owner. Collectors must in all cases attach their seals to such orders. The agent must take the contractor's receipt for all stamped paper when delivered. Blank checks, drafts, or other papers to be imprinted with revenue stamps should be forwarded by the persons desiring the same directly to the contractors who will iminint the stamps. The Government will not pay any expense or assume any risk on paper forwarded contractors, or on stamped paper returned by con- tractors to owners. The contractor's charge for imprinting stamps is limited by the terms of his contract with the Government to an amount not exceeding $1 per thousand stamps, and payment therefor should be made directly to the contractor. For the convenience of collectors and others the names and addresses of contractors authorized to imprint stamps, and stamp agents at each establishment, are furnished as follows : List of persons and firms aidliorized hy contract to imprint stamps on chcclcs and other papers in the cities designated. Contractor. Eclipse Printing Co American Bank Note Co Clarke & Courts Cootey Lithographing and Printing Co.. Pioneer Press Co P. r . Pettibone Armour & Co George D. Barnard August Gast Bank Note and Lithograph- ing Co. Franklin-Lee Bank Xote Co David Milliken, jr Edwin H. Speed Union Lithograph Co Blatchley Lithograph Co Guggenheimer, Weil & Co Courier- Journal Job Printing Co Strobridge Lithograph Co Alfred M. Glossbrenner The Evening Wisconsin Co The Brandon Printing Co The J. C. Hall Co The Case Lock-wood & Brainard Co Burk (feMcFetridge Co The Penn Printing and Publishing Co. .. Pueblo Lithographing and Printing Co. . The Union Bank Note Co Hudson-Kimberly Publishing Co The Hall Lithographing Co Klopp & Bartlett Co The Combe Printing Co City. Atlanta, Ga Boston, Mass Galveston, Tex — Minneapolis, Minn. St. Paul, Minn ..... Chicago, 111 do St. Louis, Mo do '. New York City do do San Francisco, Cal. Tacoma, W ash Baltimore, Md Louisville, Ky Cincinnati, Ohio . . . Indianapolis, Ind . . Milwaukee, Wis . . . Nashville, Tenn . . . Providence, R, I . . . Hartford, Conn Philadelphia, Pa. . . do Pueblo, Colo Kansas City, Mo. . , do Topeka, Kans Omaha, Nebr St. Joseph, Mo Stamp agent. E.H.Dillon. Charles 0. Fellows. Jolin D. Settle. William H. Farnhara. Frank H. Barnard. Ira L. Gifford. D. H. Lamberson. John C.Brown. W. S. Thompson. Granville G. Beers. Piitrick J. O'Brien. Philip W. Eeinhard. Fred. A. Sprague. George E. Cleveland. W. B. Jenkins. B.F.D. Fitch. A. E. B. Stephens. A. S. Coulogue. John Saveland. J. C. Jacobus. C. D. Sellow. William A. Lamson. H. S. Loucheim. A. A. Norris. W. E. Stimpson. James C. Lepscum. Silas C. Price. Fredk. K. Brown. David II. Wliccler, jr. E. 0. Wild. ^0 DOCUMENTARY AND PROPRIETARY STAMPS. PRIVATE DIE PROPRIETARY STAMPS. Section 9 provides tliat any proprietor or proprietors of proprietary articles subject to stamp duty under Schedule B of the act shall have the privilege of furnishing, without expense to the United States, in suitable form, to be approved by the Commissioner of Internal Eeve- nue, his or their own dies or designs for stamps to be used thereon, to be retained in the i)ossession of the Commissioner of Internal Revenue. for his or their separate use, which shall not be duplicated to any other person. The dies above referred to are to be prepared only by the Bureau of Engraving and Printing, of the Treasury Department, and in order to have such a die prepared, the manufacturer desiring it should submit to the collector of internal revenue of his district a design for the same, giving exact dimensions thereof. The collector will submit the design to this office for information as to the cost of l)reparing the same. Upon being advised in regard thereto by this office he will inform the manufacturer, who should then deposit with the collector the amount required. The collector should then deposit the same to the credit of the Treas- urer of the United States as a miscellaneous collection on account of preparation of private die. The amount should not enter in any man- ner into his account of collection of internal revenue. The preparation of a private die will require from thirty to sixty days. When com- pleted the collector will be notified ot the fact and he will so inform the manufacturer, who can then order stamps to be printed therefrom in quantities of not less than $2,000 face value at one time. He will bo required to deposit with the collector with each order for stamps the money to pay for the same. The collector will then forward to this office an order for the stamps, which, when printed, will be forwarded to him, and by him to the manufacturer. The printing of stamps on each order will require about thirty days. All private-die stamps must contain the words "United States Inter- nal Kevenue," also in words and figures the denomination of the stamps, and shall contain no other matter except the design, the name of the proiirietary article, place of manufacture, and name of proprietor or general agent. The stami) shall not exceed in superficial area 1 inch for the denomination of 1 J cents or any less denomination, and 1 J inches in superficial area for any larger denomination. All designs for private dies should be prepared in conformity herewith. Until their private dies are prepared and stamps printed therefrom manufacturers of proprietary articles will use general i^roprietary stamps. CANCELLATION OF DOCUMENTARY AND PROPRIETARY STAMPS. In any and all cases whore an adhesive stamp shall be used for denot- ing any tax imposed by the act of June 13, 1898, the person using or affixing the same shall write or stamp thereon, with ink, the initials of DOCUMENTARY AND PROPRIETARY STAMPS. 31 his name and tlie date (year) in wLich the same sliall be attached or used; or shall, by cutting and canceling said stamp with a machine or punch which will affix the initials and date as aforesaid, so deface the stamp as to render it unfit for reuse. The cancellation by either method should not so deface the stamp as to prevent its denomination and genuineness from being readily determined. Stamps imj^rinted upon the face of checks, drafts, or other similar instruments may be canceled by dating and signing the check or draft and filling out the blank lines in writing across the face of the stamp in the usual manner of drawing checks and drafts. Stamps on checks and drafts may also be canceled by perforating through said stamp and the paper to which it is attached the amount, in figures, for which said check or draft is drawn. Where pro])rietary stamps printed from i)rivate dies are used for the payment of tax upon proprietary articles, instead of cancellation by initials and date, such stamps shall be so affixed on the box, bottle, or package that in opening the same or in using the contents thereof the said stamp shall be effectually destroyed. Stamps affixed to articles of foreign manufacture imported to the United States may be canceled by imprinting with a stencil or stamp, in addition to the initials and date as aforesaid, the name of the place of manufacture. Such name may extend across the stamp onto the wrapper or covering of the package. RULINGS RELATIVE TO DOCUMENTARY AND PROPRIETARY STAMPS. 1. Documentary and i^roprietary revenue stamps issued prior to June 13, 1898, under former revenue laws, can not be used for the pay- ment of taxes required by existinglaw, and the redemption or exchange of such old stamps is prohibited by statute. 2. Ordinary postage stamps, except such as were printed with the let- ters ^'I. R." by the Bureau of Engraving and Printing, and furnished by this office to collectors for sale as documentary stamps, can not be used for the payment of any internal-revenue taxes. 3. Revenue stamps imprinted on checks, drafts, orders, or other papers will not be redeemed. As adhesive stamps may be sold by any i^erson and readily pass at their face value in the market, provision has not been made for their exchange or redemption by the Government. Where, however, such stamx)S are rendered useless by gumming or sticking together, in transit, or otherwise without the fault of the purchaser, they may be exchanged by a collector for other stamps of exactly the same quantity and denomination. 4. Documentary and proi)rietary stamps can not be used interchange- ably. Documentary stamps only must be used upon papers, docu- ments, and instruments subject to tax as provided in Schedule A. Only proprietary stamps must be used upon articles and thiiiga^ enumerated in Schedule B. ^,^^^^ry^N 32 DOCUMENTARY AND PROPRIETARY STAMPS. 5. Where a stamp of the proper denomination to pay the tax due on an article or document can not be procured, two or more stamps may- be used. In such case as few stamps as possible should be attached, and each stamp used should be canceled in the manner provided by regulation. N. B. Scott, Commissioner of Internal Revenue, Approved : L. J. Gage, Secretary of tlie Treasury, Ilf DEX. Acceptance, Page. stamp tax on protest 20 Accident Insurance, stamp tax on policy 19 Act, date of taking effect 3 Adhesive Stainps {see Taxes). Adhesive Stamjjs, procurement of 28 cancellation of 5 discount allowed on 13 documentary and proprietary, not to be used intercLangeably 31 two or more documentary or pro- prietary, may be used on a document or article 32 Agreement, stamp tax on, for Lire of laud, etc 19 on renewal, etc 20 for charter of vessel 17 Anodynes, stamp tax on 21 Aromatic Cachous, stamp tax on 22 Assignments, stamp tax on mortgages, etc 20 Associations, Building and Loan, exempt from taxes 10 Attorney, Power of, stamp tax on 20 Automatic SprinMer Insurance, stamp tax on policy, etc 19 Bank Checks, stamp tax on 15 Beneficiary Society, Fraternal, ' policy of insurance in, not taxed 18 Berths, stamp tax on, in sleeping cars .. 23 Bill of Exchange, stamp tax on, inland 15 foreign ] 6 on protest of 20 issue and acceptance of, un- stamped, forbidden 6 foreign, payable in United States, to be stamped be- fore acceptance 6 Bill of Lading, stamp tax on, for goods for expor- tation IG witli tax paid, to be given con- signor of goods by carrier. 16 but one required on bundles of newspapers 16 vessels plying between ports of United States and British North America excepted from stamp tax 21 4552 3 Bitters, Page, stamp tax on 21 Board of Trade, stamp tax on sale of products or merchandise on 14 Bonds, stamp tax on 14 register, sale, etc., of un- stamped, forbidden 7 subsequent validation of un- stamped 8 Government, State, etc., ex- empt from 9 stamp tax on, for performance of duties, etc 19 contract guaranteeing validity, etc 19 guaranteeing real estate titles, etc 19 of indemnity, etc 17 Bounty, powers of attorney to collect, ex- empt from tax 20 Broker's Note, stamp tax on 17 Burglary Insurance, stamp tax on policy 19 Building and Loan Associations, Co- operative, stock and bonds of, exempt from stamp tax 10 Cachous, Aromatic, stamp tax on 22 Cancellation, of revenue stamps, etc 5 adhesive, documentary, and pro- prietary stamps ,5-30 private die stamps 6-31 • imprinted stamps 31 stamps on imported articles 31 Carriers, to issue tax-stamped bill of lad- ing to shipper, etc 16 Cars, stamp tax on seats in palace and parlor 23 on berths in sleeping 23 Casualty Insurance, stamp tax on policy 19 Certificates, stamp tax on, of profits, etc 17 of damage, etc 17 not otherwise enumerated .... 17 on marine documents 17 of damages 17 of stock, foreign 9 Cci'tificates of Deposit, stamp tax on, without interest.. 15 drawing interest 15 33 INDEX. Certificates of Indebtedness, Vane. stamp tax ou 13 Certificates of Stock, stamp tax on 14 Charter, stamp tax ou renewals, etc 20 Charter I'arty, stamp tax on 17 Checks, Jfank, stamp tax on 15 on protest of 20 Chemicals, not compounded, exempt from tax 11 Chewing Gum, stamp tax on 22 ou substitutes for 22 Claims, for pensions, etc., power of attor- ney exempt from tax 20 Clearance, stamp tax on manifest for 19 Collectors, Internal lierenue, sale of internal-revenue stamps by 7-28 may remit penalty upon payment of tax on bonds, etc 8 Commissioner of Internal Revenue, to have stamps prepared 13 to prescribe methods of cancella- tion, etc 13 Contract, stamp tax on renewal, etc 20 for rent of land, etc 19 on brokei'^s note 17 for charter of vessel 17 for sui>ply iug stamps 13 Contractors for Imprinting Stamps, listof 29 Conveyance, stamp tax on deed, etc 18 Cooperative Building and Loan Asso- ciations, stocks and bonds, exempt from stamp tax 10 Cooperative Fire Insurance Company, when exempt from stamp tax ... 19 Cordials, stamp tax on 21 Cosmetics, stamp tax on 22 Counterfdting, revenue stamps, dies, plates, etc., penalty 4 Courts, unstamped instrument, paper, etc., not admissible in evi- dence 9 Credit, Letter of, stamp tax on 16 Crimea and Offenses, stamps showing tax, penalty for failure to attach 3 counterfeiting, dies, etc 4 fraudulent reuse of 4 removing canceling marks, etc. 4 failure to cancel 5 fraudulent use of personal stamps, etc 6 Crimes and Offenses — Continued. Pago, stamps showing tax, penalty for issue, acceptance, etc., bills of exchange, etc., without. 6 register, sale of, etc., of instru- ments without 7 sale of drugs, etc., without... 10 detaching and their rouse on drugs forbidden 11 sale by manufacturers of ar- ticles without 11 failure to make monthly report showing use of, etc 12 failure to stamp transfers of stock, etc 14 agreements, etc., to sell prod- ucts, at exchanges, etc 14 bills of lading by express com- panies, etc 16 Customs, stamp tax on manifests for entry or clearance of vessels, etc . 19 vessels bound for British North America, exempt 21 on entrj^ of goods for consump- tion, etc 18 on entry of withdrawal 18 Damages, stamp tax on certificates of 17 Debentures, stamp tax on 13 on foreign 9 register, sale, etc., of unstamped, forbidden 7 subsequent validation of un- stamped 8 Government exempt from stamp tax 9-10 Deed, stamp tax on 18 Definitions, " manufacturer '' 12 " proprietary preparations " 21 Denominations, documentary stamps 28 proprietary stamps 28 Dentifrice, stamp tax on 22 Dies, penalty forcounterfcitiug stamp, etc 4 private, authorized 5-30 Discount, allowed on purchases of adhesive stamps 28 not allowed on imprinted or pri- vate die stamps 28 Dispatches, telegraphic, to be stamped before transmission 10 ou company business, excepted from tax 10 on Government business, not taxable 10 Dispatch, telegraphic, stamp tax on 18 Documents, stamp tax on certificates of mariuo 17 INDEX. 35 Documentary stamps, Page. stamp duties, Schedule A 25 denominations of 28 Documentary and Proprietary stamps, no provision for redemption of. . 31 may be exchanged by collectors, when 31 issued prior to Juno 13, 1898, can not be used or redeemed.. 31 Drafts, stamp tax on, without interest.. 15 drawin^c interest 15 protest of 20 issue, acceptance of unstamped, forbidden 6 Droits, stamp tax on 21 Druggists, drugs compounded by, exempt from tax 11 Drugs {see Medicinal Proprietary Articles, etc.), provisions as to stamp tax, appli- cable to 11 Elevator Insurance, stamp tax on policy 19 Employer's Liahility Insurance, stamp tax on policy 19 Entry, of goods at custom-house, stamp tax on 18 Essences, stamp tax on 21 Evidence, unstamped instruments, papers, etc., not 9 Exchange, Bill of (see Bill of Ex- change). Exchanges, stamp tax on sales of products or merchandise on 14 Exemptions (see Stamps). Exportation, drugs, etc., for, need not be stamped 12 Express Companies, to issue stamped bill of lading to shipper, etc 16 stamp tax on foreign letters of credit 16 Express Money Order, stamp tax on 16 Extract, stamp tax on 22 Fidelity Insurance, stamp tax on policy 19 Fines, Penalties and Forfeitures (see Crimes and Oifenses). Fire Insurance, stamp tax on policies 19 cooperative or mutual compa- nies excepted 19 Foreign Countries, proprietary stamps may be affixed to articles for ex- port to United States 28 cancellation of stamps on arti- clesfrom 31 Foreign, i'age. stamping of bonds, etc 9 manufactures, method of, etc . . 13 stamp tax on bills of exchange . 16 bond, debenture, etc „,.. 9 Forging (see Counterfeiting). Fraternal Beneficiary Society, policy of insurance in, not taxed . 18 Guarantee Insurance, stamp tax on policy 19 G%im, Chewing, stamp tax on 22 on substitutes for ,. 22 Hair Dressing, stamp tax on 22 Hair Dye, stamp tax on 22 Hair Oil, ' stamp tax on 22 Hair Restorative, stamp tax on 22 Imported Articles, stamps on 28 cancellation of stamps on 31 United States internal-revenue stamps may be affixed at place of manufacture abroad 28 Imprinted Stamjys, procurement of 28 not to be redeemed 31 no discount allowed on 28 cancellation of 31 IDaper to be forwarded direct to contractor 29 paper when imprinted to be de- livered to contractor and forwarded by contractor to owner 29 contractor to charge not exceed- ing $1 per thousand for im- printing 29 Inland Bill of Exchange, stamp tax on 15 Indemnifying Bonds, stamp tax on 17 Inland Insurance, stamp tax on policies 19 cooperative or mutual compa- nies excepted 19 Instrument, stamp tax on, conveying lands.. 18 penalty for issuing without, etc 7 Insurance, stamp tax on assignment of pol- icy 20 on policy, casualty, fidelity, and guarantee.... 19 on policy, life 18 on weekly payment plan 18 fraternal beneficiary societies excepted 18 on policies, marine, inland, and fire 19 cooperative or mutual com- panies excei)ted 19 36 INDEX. Internal Eevenue, Page, stamps, adhesive 3-28 stamp taxes, on specific objects.. 13 medicinal proprietary articles and. preparations 21 Lease f stamp tax on, for biro of land, etc. 19 on assignment of, etc 20 Letter of Credit, stamp tax on 16 Life Insurance, stamp tax on policy 18 on weekly payment plan 18 fraternal beneiiciary societies excepted 18 Liniments, stamp tax on 21 Loan Associations, Cooperative BMld- ing and, stocks and bonds of, exempt from stamp tax 10 Lozenges, stamp tax on 21 Manifest, stamp tax on, for custom-bouse entry, etc 19 with tax iiaid, to be given con- signor of goods, by carrier. 16 Manufacturer, definition of 12 monthly statement of 12 Marine Insurance, stamp tax on policies 19 cooperative or mutual compa- nies excepted 19 Marine Surveyor, stamp tax on certificates or docu- ments issued by 17 Medicinal Froprietary Articles and Preparations {see Stamps, Internal Revenue), stamp tax, provisions applicable to 11 sales without payment of 10 not to bo paid on drugs com- pounded by druggists for retail trade, etc 11 on patent, proprietary, etc 11 detaching and reuse of stamps, etc., forbidden 11 not to bo paid on exportations. 12 bond to be given 12 return of manufacturer of, compliance with 12 to attach on July 1, 1898 12 who deemed manufacturers... 12 on foreign manufactures 13 on Schedule 15 21 discount on stamps bought in quantities 13 Memorandum, stamp tax on, forrent of land, etc. 19 Merchandise, stamp tax on sales of, at ex- changes, etc 14 on entry of , 18 penalty for failing to stamp sales 15 on witlulrawal of 18 Messages, Page, telegraph, not to be transmitted unless stamped 10 on company business, excepted from tax 10 on Government business not taxable 10 stamp tax on 18 stamp tax on telephone 16 but one tax to be imposed 17 Money Orders, stamp tax on 15 Mortgage, stamp tax on, of lands, etc 20 assignment or transfer of 20 Mutual Fire Insurance Company, when exempt from stamp tax ... 19 Navigation, stamp tax on agreements to charter vessels, etc 17 Newspapei's, but one stamped bill of lading necessary on bundle of 16 Notes, stamp tax on promissory 15 issue, acceptance of, un- stamped, forbidden 6 on protest 20 Oil, Hair, stamp tax on.. 22 Oils, stamp tax on 21 Ointments, stamj) tax on 21 Order, for i)ayment of money, issue, ac- c e !> t a n c e , etc., of un- stamped, forbidden 6 stamp tax on, drawn upon bank for payment of money 15 other than at sight, etc 15 money. United States 15 Palace Cars, stami) tax on seats 23 Paper to he imprinted, to be forwarded direct to con- tractor. When imprinted to be forwarded by con- tractor to owner 29 contractor to charge not exceed- ing $1 per thousand for imprinting 29 Parlor Cars, seats in, tax on 23 Passage Ticket, stamp tax on, by any vessel 20 vessels plying between ports of United States and British North America excepted... 21 Pastes, stamp tax on 21 Patent Medicines, what constitutes, etc 11 Penalties (see Crimes and Oftenses). Pensions, power of attorney to collect, ex- empt from tax 20 Perfumery, stamp tax on 22 on unouumerated 22 INDEX. 37 reirolatum, Page, stamp tax on 22 Fharmacists, prescriptions, etc., when not taxed 11 Pills, stamp tax on 21 Plasters, stamp tax on 21 Plate Glass Insurance, stamp tax on poiicy 19 Pledge, stamp tax on, of lands, etc 20 Policy of Insurance, stamp tax on, life 18 on weekly payment plan 18 fraternal beneficiary societies excepted 18 marine, fire and inland 19 cooperative or mutual com- panies excepted 19 casualty, fidelity and guarantee 19 Pomade, stamp tax on 22 Port Warden, stamp tax on certificates or docu- ments issued by 17 Postage Stamjis, unless imprinted "with letters I. R. by Bureau of Engraving and Printing, can not bo used for jiayment of taxes. 31 Postal Service, stamp tax on domestic money or- ders 15 Poicders, stamp tax on 21 Poicer of Attorneu, stamp tax on, for voting at elec- tion, etc 20 to sell real estate, etc 20 to sell stock, etc 20 not required to collect i^ension claims, etc 20 Prescriptions, to retail druggists, not taxed, etc. 11 Private Dies, procurement of 30 dimensions of 30 Private Die Stamps, procurement of 30 cancellation of 31 Procurement, adhesive otamps, documentary and proprietary stamps. . . 28 imprinted stamps 28 private dies (dimensions pre- scribed) 30 private die stamps 30 Products, stamp tax on sale of, at ex- changes or boards of trade . 14 Profits, stamp tax on certificates of 17 Promissory Notes, issue, acceptance, etc., unstamp- ed, forbidden 6 stamp tax on 15 on protest 20 Proprietary Articles {see Medicinal Page. Proprietary Articles, etc.). Proprietary Stamps, stamp duties, Schedule B 27 denominations of 28 procurement of 28 to be aflSxed to articles from for- eign countries 28 cancellation of stamps affixed to articles from foreign coun- tries 31 Protest, stamp tax on 20 Proxy, stamp tax on, for voting at elec- tion, etc. 20 Pailroad Companies, to issue tax- stamped bill of lad- ing to shipper, etc 16 stamp tax on seats in palace and parlor cars 23 on berths in sleeping cars 23 Beceipt, with tax paid, to be given con- signor of goods by carrier. 16 stamp tax on, warehouse 20 for goods for exportation 16 Eecognizance, for performance of duties, etc., stamp tax on 19 Becord, of unstamped instruments, not to bemade 9 Bedem2}tion, documentary and proprietary stamps not to be redeemed. 31 Beneivals, stamp tax on, of agreement, con- tracts, etc 20 Bent, stamp tax on agreements to 19 Sales, of stock, etc., agreements to, or memorandum of, tax on . . . 14 Salves, stamp tax on 21 Schedule A, documentary stamps 25 Schedule B, proprietary stamps 27 Seats, stamp tax on, in palace and par- lorcars 23-28 Sirups, stamp tax on 21 Sleeping Cars, stamp tax on berths 23-28 SparMing Wines, stamp tax on 22 Spirits, stami) tax on 21 Stamps {Intern al-Bevenue), adhesive, to be i)laccd on bonds, certificates of stock, etc ... 3 penalty for failure to comply.. 3 I)enalty for counterfeiting, etc. 4 for use of forged 4 for sale of paper containing forged, etc 4 38 INDEX. Stamps ( Internal- Rev c}iuc)—Cont\\. Page, adhesive, penalty for fraudulent reuse of 4 for removing canceling mark, etc 4 for using washed or re- stored, etc 5 cancellation; penalty for fail- ure 5 personal dies may be used 5 purchase of stamps from ... 5 cancellation of stamps from. 5 penalty for fraudulent use.. 6 issue, acceptance, etc., of bills of exchange, etc., without penalty 6 issue, sale, etc., of bonds, etc., without, forbidden 7 instruments without, at issue. . . 8 without through accident, etc. 8 not evidence, etc., unless con- taining 9 on foreign bonds, etc 9 recording, etc., without 9 particular kind required 9 exemptions from tax 9 telegraph messages not to bo sent without 10 provisions as to, also applies to drugs, etc 11 sales without, after July 1, 1898, forbidden 10 not required on drugs com- pounded by druggists, etc. 11 on patent medicines, etc 11 detaching, and their reuse for- bidden 11 sale without, by manufactur- ers, forbidden, etc 11 articles for exportation ex- cepted 12 manufacturer's statement of compliance with tax 12 tax attaches to drugs on July 1,1898 12 on imported merchandise 13 preparation of 13 methods of canceling 13 sale of, to bo at face value, etc .. 13 discount when bought iu quan- tities 13-28 methods of stamping transfers of stock 14 tax on Schedule A 13-25 Schedule 15 21-27 on medicinal preparations, etc., on hand July 1, 1898 22 exemption from tax, claims for pension, bounty, etc 20 man i tests, passage tickets, etc. , on steamers for British North America 21 fraternal beneficiary life iusur- anco 18 cooperative or mutual fire in- surance 19 bonds, etc., issued by United States 9 by State, county, etc., cor- porations 9 Stamps (Tnternal-Bevenue)— Cont'd. Page. exemption from tax, stock and bonds of cooperative build- ing and loan associations . 10 certain telegraphic messages.. 10 tax on, agreement for charter of ves- sel 17 for rent 19 to sell products at exchange, etc 14 anodynes 21 aromatic cachous 22 articles in Schedule B, when to takeeffect 22 assignment of mortgage 20 attorney, power of 20 bank checks ' 15 berths in sleeping cars 23-28 bills of exchange, inland 15 foreign 16 protest of 20 bills of lading, for goods for export 16 express and freight 16 bill of sale...: 14 bitters 21 bond for indemnifying 17 performance of duties 19 bonds 13 brokers, note 17 cachous, aromatic 22 casualty insurance 19 certificates of deposit 15 bearing interest 17 of damage 17 of profits 17 not otherwise enumerated .. 17 of indebtedness 13 of stock 14 of stock, foreign 9 on marine documents 17 charter party 17 check, bank 15 chewing gum or substitutes. .. 2i clearance, manifests for. .'. 19 contracts 17 for charter of vessel 17 guaranteeing validity of bonds, etc 19 for hire, etc 19 conveyance 18 of lands, etc., in trust 20 on cordials 21 cosmetics 22 credit, letter of 16 damage, certificates of 17 debentures 13 on foreign 9 deed 18 dentifrice 22 dispatch, telegraphic « 18 documents, certilicates of marine 17 drafts 15 drops 21 entry of goods at custom- houses, etc 18 essences 21 exchange, bills of 15 INDEX. 39 Stamps (Internal'Bevenue) — Cont'd. Page. tax on express and freiglit 16 money order 15 extracts 22 fidelity insurance 19 lire insurance 19 foreign articles, subject to.... 13 foreign bill of exchange 16 bonds, debentures, etc 13 guarantee insurance 19 bair dressing 22 dve 22 oil 22 restorative 22 applications for, unenumer- ated 22 indemnifying bonds 17 inland, bill of exchange 15 insurance 19 instrument or writing convey- ing land 18 may be exchanged by collectors when 31 documentary and proprietary, not to be used interchange- ably ; 31 two or more may be used on a document or article 32 cancellation of 5-30 private die proprietary 5-30 imprinted on cheeks, drafts, etc. 28 tax on , insurance, life 18 marine, inland, and fire .... 19 casualty, fidelity, and guar- antee 19 lease 19 letter of credit 16 1 ife insurance 18 liniments 21 lozenges 21 manifests between the United States and British North America, exemjjt from tax. 21 for custom-house entry or clearance 19 express and freight 16 marine insurance 19 protest - 20 medical compositions 21 I)roprietary preparations ... 21 memorandum of sale of goods. 17 for hire or rent of land 19 merchandise, agreement to sell at exchanges, etc 14 on entry of 18 on withdrawal of 18 messages, telephone 16 telegraphic 18 mouey order 15 of the United States 15 mortgage 20 newspapers, packages of 16 note, promissory 15 protest of 20 obligation guaranteeing valid- ity of bonds 19 of titles 19 oils 21 ointments 21 Stamps (Internal- Eevenuc) — Coni'd. Page. tax on order forpaymentof money 15 packages of newspapers 16 palace cars, seats in „ 23-28 parlor cars, seats in 23-28 passage tickets 20 pastes 21 patent medicine 22 perfumery and cosmetics 22 unenutnerated 22 petrolatum 22 pills 21 plasters 21 pledge 20 policy of insurance, life 18 marine, inland, and fire 19 casualty, fidelity, and guar- antee 19 pomade 22 powders 21 power of attorney 20 product, agreement to sell, etc., at exchange 14 profits, certificate of 17 promissory note 15 proprietary medicinal articles. 21 protest of notes 20 proxy 20 receipts for goods, merchan- dise, etc., to be exported.. 16 recognizance 19 rents, agreements to 19 sale of product at exchanges . . 14 sales or agreements, etc 14 transfer of shares of stock, etc 14 agreements or memoran- dum of sale 14 salves 21 seats, parlor and palace cars.. 23-28 shares of stock 14 sleeping cars, berths in 23-28 sirups 21 spirits 21 stock, certificates of 14 telegraphic dispatches 18 telegraphic money order 16 telephone messages 16 ticket, passage 20 tinctures 21 toilet Avatcrs 22 tonics 21 toothpaste 22 wash 22 transfer of certificates of stock . 14 troches 21 undertaking for performance of duties, etc 19 vaseline 22 warehouse receii)ts 20 waters i . 21 weekly insurance 18 wines, sparkling, or others 22 withdrawal of goods at custom- houKe, entry of 18 Stamp Duties, Schedule A, documentary 13-25 Stamp Duties, Schedule B, proprietary 21-27 :0 -i.4<^rv:ri :p,.. INDEX tamp Duties, not in Schedule A or B, Page. seats in parlor cars 23-28 berths in sleeping cars 23-28 teamhoat Companies, to issue stamped bill of lading to shipper, etc 16 'team-hoiler Insurance, stamp tax on policy 19 tock, certificates of, stamp tax on 14 transfer of ownership, method of stamping 14 bills of sale, etc, form of 14 tocJcs, Certificates of, stamp tax on 3 register, sale, etc., of unstamped, forbidden 7 subsequent validation of un- stamped 8 ^xes (see Stamjis, Internal-Reve- nue), stamji tax on specific objects, Schedule A 13-25 on medicinal proprietary articles an d iireparations 21-27 ^elefjraph Messages, uot to be transmitted unless stamped 10 on compauy business exempt from tax ] on Government business, not taxable 10 stamp tax on 18 ^cleplwne Messages, stamp tax on 16 but one tax to bo imposed 17 ^iclcet, stamp tax on passage, by vessel. 20 vessels plying between ports of United States and British North America excepted.. 21 Tinctures, Page, stamp tax on 21 Toilet Water, stamp tax on 23* Tonics, stamp tax on 21 Tooth Paste, stamp tax on 22 Tooth Wash, stamp tax on 22 Troches, stamp tax on 21 Unclertaldng, for performance of duty, etc, stamj) tax on 19 United States, bonds exempt from stamp tax.. 9 stamp tax on money orders 15 Vaseline, stamp tax on 22 Vessel, stamp tax on, passage ticket ... 20 vessels plying between United States and British North American ports excepted.. 21 stamp tax on, charter party 17 Warehouse, stamp tax on, receipts 20 Waters, stamj) tax on, excepted, natural spring waters and carbon- ated natural sjiring waters. 21 ou toilet 22 Week I g Insurance, stamj) tax on policies 18 JVines, stamp tax on sparkling or other. 22 Withdraical, of goods at custom-house, stamp tax on 18 Wrappers, reuse of stamped wrapper, etc.. 11 z_ / ' ' ■ UNIVERSITY OF CALIFORNIA LIBRARY