REVENUE LAW >v —OF— 1898 . REPRINTED FROM A CERTIFIED COPY THE ECONOMIST, CHICAGO. INDEX. Page. Act, date of taking effect. 26 Additional internal-revenue agents authorized. 4 tax on beer, lager beer, ale, etc., how collected. 1 tobacco, cigarSj etc., how temporarily collected. 4 Adhesive stamps. (See also Stamps and Stamp tax.). any may be used on any instrument, paper, etc., to de¬ note tax. 9 canceling of, how to be done. 6 documents must be stamped to be evidence. 9 failure to attach to instrument does not invalidate. 9 failure to attach, when penalty may be remitted. 8 general provisions levying specific stamp taxes in Schedules A and B. 5 general provisions. 5-12 how, maybe subsequently attached..... 8 illegal to record instruments not stamped. 9 issuing, transferring, etc., documents, etc., without. 8 methods for distribution of. 7 on telegraphic messages, when exempt from tax. 10 penalty for failure to cancel . . 6 removing from factory, drugs, medicines, perfumery, etc., without. 11 removing or detaching. 11 reusing wrappers that are stamped. 11 removing or delivering articles that are not stamped. 10 private, provisions for. 6 provisions concerning also applicable to Schedule B. 10 removal of unstamped articles, penalty. 11 when penalty may be remitted for failure to attach. 8 Adulterated flour, provisions relating to. 23 Appropriation for carrying act into effect. 3 Articles retained, penalty for removing from factory without stamp. 11 Assignment or transfer of mortgage, stamp tax on. 17 Associations, building and loan, exempt from certain taxes. 10 Affixing stamps to foreign articles... 12 Attorney, power of, stamp tax on. 17 Agreement for charter of ship, stamp tax on. 14 rent, etc., stamp tax on. 17 Ale, additional tax on, how collected. 1 how temporarily collected. 4 rebate on, of 7i per cent. 1 stored in warehouse, tax on. tax on. 1 Anodynes, stamp taxon. IB Aromatic cachous, stamp tax on. 18 Articles, proprietary, stamp tax cn. 18 Bank checks, stamp tax on. 14 Banker not required to pay special tax as broker. who is a “banker”... 1 Bankers, special tax on capital and surplus. special tax on. Beer additional tax on, how collected. rebate of 7£ per cent on........ stored in warehouse, tax on.. taxon. 1 "ReaiS+rars U.YOV Opiu. I ^ -- INDEX. Beneficial associations, exempt from tax on life insurance Bill of exchange, foreign, stamp tax on. . inland, stamp tax on. penalty for signing without stamp. Bills of lading, stamp tax on. Bitters, stamp tax on. . Bond, foreign, liable to stamp tax. Bonds, for indemnifying, stamp tax on. penalty for failure to affix stamp . sale of (loan). tax on sales of. Broker not required to pay special tax as banker. who is a “broker”. Brokers, commercial, definition of. ... special tax on. custom-house, special tax on. definition of. special tax on. Bullion, silver, coinage of. Cancellation of adhesive stamps, method of. penalty for failure. Casualty insurance, stamp tax on. Certificates of damage, stamp tax on. deposit with interest, stamp tax on. deposit, stamp tax on.. documents, marine, stamp tax on... every description, stamp tax on. indebtedness, penalty for failure to affix stamp. tax on sales of.. profits, stamp tax on. stock, foreign, liable to stamp tax. Charter party, stamp tax on. Chemicals, uncompounded, not taxable. Checks, bank, stamp tax on. Chewing gum, stamp tax on. Cigar dealers, penalty for failure to pay special taxes. Cigars, additional tax on, how temporarily collected. manufacturers, special tax on. not required to pay tax also as dealer.. penalty for failure to pay special taxes. tax on. stock in hand. how assessed and collected.. Cigarettes, tax on. stock in hand, tax on. . how assessed and collected... Circus, definition of. Circuses, special tax on proprietors of. Clearance, manifest for, stamp tax on. Coinage of silver bullion. Commercial brokers, definition of.** ’ special tax on. Commissioner of Internal Revenue authorized to prepare stamps. Compositions, medicinal, penalty for removing from factory without stamp Concert halls, special tax on proprietors of. definition of. Contract for charter of ship, etc., stamp tax on. hire, stamp tax on.[. ’ stamps may be made by Secretary of Treasury until July, i899 Conveyance, stamp tax on.. Cooperative building associations exempt from certain taxes. Cordials, stamp tax on. Cosmetics, penalty for removing from factory without stamp... stamp tax on.' ’. Counterfeiting stamps, dies, etc.. Credit, letter of, stamp tax on.*. Custom-house brokers, definition of. tax on.' ’ Damage, certificates of, stamp tax on. Page. 16 14 14 7 14 18 10 15 13 22-23 12 1 1 2 2 2 2 1 23 6 6 16 15 14 14 14 15 12 13 15 10 15 10 14 19 4 4 4 4 4 2 3 3 3 3 3 2 2 17 23 2 2 12 10 2 2 15 17 12 15 10 18 11 18 5 14 2 2 15 £405 INDEX. Page. Dealers, cigar, penalty for failure to pay special taxes. 4 snuff, penalty for failure to pay special taxes. 4 tobacco, manufacturers not required to pay tax also as. 4 penalty for failure to pay special taxes._ 4 special tax on. 4 Declarations required from manufacturers under Schedule B. 11 Deed, stamp tax on.. 15 Debentures, foreign, liable to stamp tax. 10 penalty forjailure to affix stamp. 12 tax on sales of. 12 Definition of “banker”. 1 “broker” . 1 “concert hall”. 2 “circus”. 2 “commercial brokers”. 2 “custom-house brokers”. 2 “exhibition”. 2 “museum”. 2 “pawnbroker”. 1 “proprietary preparations”. 18 “shows”. 2 “theater”. 2 Dentifrice, stamp tax on. 18 Dies, penalty for forging, counterfeiting, etc. 5 private, provisions for. 6 stamps, etc., provisions concerning also applicable to Schedule B.. 10 Dispatch, telegraphic, stamp tax on. 16 Distribution of adhesive stamps. 7 Documents exempt from tax. 10 marine certificates of, stamp tax on. 15 must be stamped to be evidence. 9 penalty for issuing, transferring, etc., without stamp. 8 Drafts, penalty for signing without stamp. 7 stamp tax on. 14 with interest, stamp tax on. 14 Drawback of stamp tax under Schedule B... 19 Drops, stamp tax on. 18 Druggists, retail, prescriptions to, not taxable. 10 Drugs, etc., penalty for removing from factory without stamp... 10 uncompounded, medicinal, not taxable. 10 Effect, taking, act, date of. 26 Entry of goods, stamp tax on.. 16 Essences, stamp tax on. 18 Evidence, document must be stamped to be. 9 Exchange, bill of, stamp tax on. 14 foreign bill of, when stamp shall be attached. 7 penalty for not attaching stamp. 7 Excise tax on petroleum companies. 19 sugar refining companies. 19 sugar refining and petroleum companies, how returned.... 19 Exemption from tax, marine, inland, and fire insurance. 16 of certain documents. 10 manifests between the United States and British North America. 17 Exemptions of certain telephone messages from tax. 10 certain telegraphic messages from tax. 10 cooperative or mutual fire insurance companies from tax.. 16 tax on life insurance in certain cases. 16 Exhibition, definition of. 2 Exhibitions, special tax on. 2 Export drawback of stamp tax under Schedule B... 19 Exportation, removal of unstamped articles for.. 11 Express and freight, stamp tax on. 14 money order, stamp tax on. 14 Fermented liquors, additional tax on, how collected. .1,4 rebate of 7£ per cent on. 1 stored in warehouse, tax on... 1 taxon...-. 1 Fidelity insurance, stamp tax on. 16 INDEX. Page. Fire insurance, mutual or cooperative, exemption from tax. 16 stamp tax on. 16 Flour, mixed, provisions relating to. 23 Foreign articles, method of affixing stamps. 11 subject to stamp tax. ... 11 bill of exchange, stamp tax on. 14 bond, debenture, certificate of stock, etc., liable to stamp tax.... 10 documents, provisions concerning the stamping of. 9 Forging dies, penalty for. 5 stamps, penalty for. 5 Fraternal and other societies exempt from stamp tax on life insurance.. 16 General provisions levying adhesive stamp tax, Schedules A and B. 5 of adhesive stamp tax. 5-12 Goods, entry of, stamp tax on. 16 memorandum of sale of, stamp tax on. 15 receipt for, stamp tax on. 14 withdrawal of, stamp tax on. 16 Guarantee insurance, stamp tax on. 16 Hair dressing, stamp tax on. 18 dye, stamp tax on... 18 oil, stamp tax on. 18 restorative, stamp tax on. 18 Hire, contract for, stamp tax on. 17 Illegal to record unstamped instruments. 9 Import duty on tea. 26 Inland bill of exchange, stamp tax on. 14 insurance, stamp tax on. . 16 Indemnifying bonds, stamp tax on. 15 Instruments or writings conveying land, stamp tax on. 15 penalty for issuing, transferring, etc., without stamp. 8 unstamped, illegal to record. 9 Insurance, casualty, stamp tax on. 16 fidelity, stamp tax on... 16 fire, stamp tax on. 16 guarantee, stamp tax on. 16 inland, stamp tax on. 16 life, stamp tax on. 16 marine, stamp tax on. 16 weekly, stamp tax on. 16 Internal-revenue agents, additional, authorized. 3 Commissioner of, how to distribute adhesive stamps.... 7 Invalidate, failure to attach adhesive stamps to instrument does not. 9 Lading, bills of, stamp tax on. 14 Lager beer, additional tax on, how collected. 1 rebate on, of 7-$- per cent. 1 stored in warehouse, tax on. 1 tax on. 1 Lease, stamp tax on. 17 Legacies and successions, tax on. 20 Letter of credit, stamp tax on... 14 Life insurance, beneficial associations, exempt from tax. 16 exemption of tax. 16 Liniments, stamp tax on. 18 Liquors, fermented, additional tax on, how collected. 1 including ale, beer, lager beer, etc. 1 rebate of 7£ per cent on.;. 1 Loan associations, exempt from certain taxes. 10 sale of bonds. 23 Loans, Treasury certificates. 22 Lozenges, stamp tax on. 18 Manifest or custom-house entry for clearance, stamp tax on. 17 Manufacture under Schedule B, penalty for failing to make declaration.. 11 Manufacturers of articles under Schedule B, declaration required from.. 11 cigars, special tax on. 4 tobacco, snuff or cigars, not required to pay tax also as dealer. 4 special tax on. 4 Marine documents, certificates of, stamp tax on. 15 insurance, stamp tax on. 16 INDEX. Page. Medicinal drugs, uncompounded, not taxable. preparations, penalty for removing from factory without stamp proprietary preparations, definition of. Medicines, patent, what constitutes. penalty for removing from factory without stamp. Merchandise, entry of, stamp tax of... receipt for, stamp tax on. sales of, penalty for failure to affix stamp to. tax on, at boards of trade. withdrawal of, stamp tax on. Messages, telephonic, stamp tax on. telegraphic, certain, exempt from tax. Miscellaneous certificates, stamp tax on. Mixed flour, provisions relating to.. Money order of the United States, stamp taxon. penalty for signing without stamp.,. Mortgage, assignment or transfer of, stamp tax on. stamp tax on. Museum, definition of. Museums, proprietors of, special tax on. Newspapers, packages of, stamp tax on. Note, promissory, penalty for signing without stamp. stamp tax on. Oils, stamp tax on.. Ointments, stamp tax on. Order, for payment of sum of money, stamp tax on. money, United States, stamp tax on. telegraphic, for money, stamp tax on. . Patent medicines, what constitutes. Packages of newspapers, stamp tax on. size of, tobacco and snuff. Passenger tickets, stamp tax on. Pastes, stamp tax on.... .. Pawnbroker, definition of. special tax of. Penalty for— Delivering articles unstamped. Failing to cancel stamps. Failing to make declaration by manufacturer under Schedule B. Failure to affix stamps to sales of merchandise.. Failure to attach adhesive stamps, when same may be remitted. Failure to affix stamps to sale of bonds, debentures, etc. Forging, counterfeiting, etc., stamps, dies, etc. Issuing, making, signing, etc., instruments, documents, etc., without stamp......... Making, signing, issuing, etc., promissory notes, etc., without stamp Not attaching stamp to foreign bill of exchange.. Removing from factory drugs, medicines, perfumery, etc., without stamp. Registering, selling, issuing, etc., documents, etc., without stamp... Reusing stamped wrappers. Reuse of stamps. Removing articles unstamped. Removing or detaching stamps. Washing or restoring stamps. Perfumery, stamp tax on. Petroleum companies, excise tax on. stamp tax on. Pharmacists, retail, prescriptions to, not taxable. Pills, stamp tax on. Plasters, stamp tax on. Pomade, stamp tax oh. Porter, tax on... additional tax on, how collected. temporarily collected. rebate on of 7£ per cent. stored in warehouse, tax on. Powders, stamp tax on. Power of attorney, stamp tax on. 10 11 18 10 11 16 14 18 13 15 15 10 15 23 14 7 17 17 2 2 14 7 14 18 18 13 14 14 10 14 3 17 18 1 1 11 6 11 13 8 13 5 5 7 7 10 8 11 5 10 11 6 18 19 18 10 18 18 18 1 1 5 1 1 18 17 INDEX. Page. Preparations, medicinal, stamp tax on . 18 penalty for removing from factory without stamp. 11 proprietary medicinal, what constitutes.... . 10 Prescriptions to retail druggists not taxable. 10 Private dies, provisions for. 6 Profits, certificates of, stamp tax on. 14 Promissory note, penalty for signing without stamp. 7 stamp tax on. 13 Proprietary articles, stamp tax on. 18 medicinal preparations, what constitutes.,. 10 preparations, definition of. 18 Proprietors of circuses, special tax on. 2 concert halls, special tax on. 2 museums, special tax on. 2 theaters, special tax on. 2 Protest, stamp tax on . 17 Provisions, general, adhesive stamp tax. 5-12 Rebate on ale of 74 per cent. 1 beer, 74 per cent. 1 lager beer of 74 per cent. 1 porter of 74 per cent. 1 of 74 per cent on fermented liquors. 1 Receipts for goods, stamp tax on. 13 Receipts, warehouse, stamp tax on. 17 Recipes of physicians, not taxable. 10 surgeons, not taxable. 10 Registering documents, etc., without stamp, penalty for. 8 Rent agreement, stamp tax on. 17 Restoring stamps, penalty for so doing. 6 Returns of gross receipts of petroleum and sugar refining companies, how made. 18 Sale of bonds (loan). 23 goods, stamp tax on.;. 15 Salves, stamp tax on. 18 Savings banks, certain, exempt from special tax. 1 Schedule A. 12 B. 18 Selling bonds, etc., without stamp, penalty for. 8 Shows, definition of. 2 special tax on. 2 Silver bullion, coinage of. 23 Size of tobacco and snuff packages. 3 Sleeping car and parlor car stamp tax. . 20 Snuff, additional tax on, how temporarily collected. 4 dealers, penalty for failure to pay special taxes. 4 manufacturers, penalty for failure to pay special taxes. 4 not required to pay tax also as dealer. 4 size of packages. 3 tax on. 2 stocks in hand... . 3 how assessed and collected. 3 Special taxes. 1 Special tax. (See Adhesive Stamps and Stamp tax.)... Special tax, banker not required to pay more than one. 1 brokers. 1 on commercial brokers. 2 cigar manufacturers ...... 4 custom-house brokers. 2 manufacturers of tobacco, snuff, or cigars not required to pay also as dealer....'. 4 Special taxes on— . Dealers in tobacco. 4 Manufacturers of cigars or tobacco, penalty for failure to pay. 4 Pawnbrokers. 1 . Public exhibitions. 2 Proprietors of circuses. 2 Proprietors of concert halls. 2 INDEX. Special taxes on—Continued. Proprietors of museums. Proprietors of theaters. Savings banks exempt from... Shows. . Tobacco dealers, penalty for failure to pay..... manufacturers.. Spirits, stamp tax on... Stamps, affixing to foreign articles. _ 'L dies, etc., provisions concerning also applicable to Schedule B how to be canceled. C penalty for re-use of. forging, counterfeiting, etc. required on sales of merchandise at boards of trade. preparation of, etc., by commissioner, etc . adhesive. (See also Adhesive stamps and Stamp tax.) general provisions. certain documents exempt from tax. how to be distributed by the Commissioner of In¬ ternal Revenue . documents must be stamped to be evidence. failure to attach to instrument does not invalidate.... general provisions levying tax Schedules A and B. how such may be subsequently attached. illegal to record instruments not stamped. penalty for failure to cancel. issuing, transferring, etc., documents_ removing articles that are unstamped.... or detaching... reusing wrappers that are stamped. private, provisions for. when penalty may be remitted for failure to attach.. Stamp tax. (See Adhesive stamps and Special tax.) Stamp tax of Schedule B, on articles in stock, how affixed.... Schedule B, drawback on export. Stamp tax on— Agreement for rent--- v . .!.... Anodynes.. Aromatic cachous. Articles in Schedule B to take effect July 1, 1898.. Assignment or transfer of mortgage.. Bank checks. Bills of lading. Bitters . Bonds for indemnifying. Casualty insurance. Certificates of deposit. bearing interest. Charter party. Chewing gum. Contract for hire. Conveyance. Cordials. Cosmetics. Deed . Dentrifrice.* *. Drafts. Drops. . Essences. Exemption of cooperative and mutual fire insurance companies. Exemptions from, fire, marine, and inland insurance. Express and freight. money order. Extracts. Fidelity insurance. Fire insurance.. .. Foreign articles, subject to. Foreign bills of exchange. Guarantee insurance. Page. 2 2 1 2 4 4 18 11 10 6 5 5 18 11 5-12 10 7 9 9 5 8 9 6 8 11 11 11 7 8 8 19 17 18 18 12 17 14 14 18 15 16 14 14 18 19 17 15 18 18 15 18 13 18 18 16 16 14 14 18 16 16 12 1 16 INDEX. Page. Hair dressing. . . dye. oil. restorative... . Inland insurance. . Instrument or writing conveying land.. Letter of credit... .. Lease. Life insurance. . Liniments. Lozenges . Manifests between the United States and British North America ex¬ empt from tax. Manifest for custom-house entry or clearance.. Marine insurance. , . Medicinal compositions. preparations. Memorandum of sale of goods. . Money order. of the United States. Mortgage.. Medicinal proprietary articles and preparations. Oils. Ointments. Order for payment of money. Packages of newspapers. Passage tickets. Pastes. Perfumery and cosmetics. Petrolatum...... Pills. . .. Plasters... Pomade.. .. Powders. Promissory note... . ... Proprietary medicinal articles. Protest of notes, etc. Receipt for goods. . merchandise, etc. Salves... . Sleeping and parlor cars. car berths and parlor cars. Spirits. Sirups. . Telegraphic dispatches. ... Telephone messages.. Tinctures. Toilet waters. . ~ Tonics. Tooth paste. wash.... Troches.. Vaseline... Warehouse receipts. Waters.. Weekly insurance. .. Wines, sparkling or other. Sparkling or other wines, stamp tax on. Stocks, penalty for failure to affix stamp. in hand, tax on, how assessed and collected. under Schedule B, stamps, how affixed. tax on sales of.. Successions and legacies, tax on. Sirups, stamp tax on. Sugar-refining companies, excise tax on.. Taking effect of act, date of.. Tax, additional, on beer, ale, porter, etc., how collected. excise on pretroleum companies. sugar-refining companies.. -18 18 18 18 16 15 14 17 16 18 18 17 17 -16 18 18 14 1.4 14 n „ 18 18 18 14 14 16 18 18 18 18 18 18 18 14 18 17 14 14 18 20 20 18 18 16 15 18 18 18 .18 18 ■ 18 18 . 18 18 16 19 19 . 13 3 12 19 20 18 19 26 1 19 lfr INDEX. Page Tax on— ■ Articles enumerated in Schedule B. (See Stamp tax.) Beer, lager beer, ale, porter, and other fermented liquors. 1 ' Cigars... 2 Cigarettes. 3 ' Legacies and successions. 20 Sales of merchandise at boards of trade, etc. 12 stocks, bonds, debentures, certificates of stock, etc. 12 Snuff. 2 Stock on hand of cigars. .. 3 cigarettes. 3 snuff. 3 how assessed and collected. 3 Tobacco. 2 •Tax, size of tobacco and snuff packages.. 3 special. (See Special tax.) Taxes, stamp, Schedule A. 12 Tea, import duty on... 26 Telegraphic dispatch, stamp tax on. 16 messages, certain, exempt from tax. 10 order for money, stamp tax on. 14 Telephone messages, certain, exempt from tax. 10 ■ messages, stamp tax on. 15 Theaters, proprietors of, special tax on.2 definition of.. 2 Tickets, passage, stamp tax on. 17 Tinctures, stamp tax on. 18 Tobacco, additional tax on, how temporarily collected. 4 dealers, penalty for failure to pay special taxes... 4 manufacturers, penalty for failure to pay special taxes. . 4 manufacturers, not required to pay tax as dealer. 4 size of packages. 3 special tax on dealers. 4 special tax on manufacturers. 4 tax on. 2 tax on stock in hand ......,. . 3 tax on stocks in hand, how assessed and collected.. 3 Toilet waters, stamp tax on. 18 Tonics, stamp tax on. 18 Tooth wash, stamp tax on. 18 Transferring documents without stamp, penalty for. . 8 Treasury, Secretary of, may secure stamps by contract until July, 1899.. 11 certificates, loan. 22 Troches, stamp tax on. 18 Uncompounded chemicals, not taxable. 10 medicinal drugs, not taxable. 10 Unstamped instruments, illegal to record. 9 articles, penalty for removing or delivering. 10 removal for exportation. 11 United States money order, stamp tax on.. . 14 Vaseline, stamp tax on. 18 Warehouse, beer, ale, porter, etc., tax on. 1 receipts, stamp tax on ... . 17 Waters, stamp taxon. 17 Weekly insurance, stamp tax on. 16 What constitutes medicinal proprietary preparations. Wines, sparkling or other, stamp tax on.... 19 Withdrawal of goods, stamp tax on. 16 Wrappers, penalty for reusing those that are stamped. 11 THE NEW REVENUE LAW. An Act To provide ways and means to meet war expendi¬ tures, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled , That there shall be paid, in lieu of the tax of one dollar now imposed by law, a tax of two dollars on all beer, lager beer, ale, porter and other similar fermented liquors, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And section thirty-three hundred and thirty-nine of the Revised Statutes is hereby amended accordingly: Provided , That a discount of seven and one-half per centum shall be allowed upon all sales by collectors to brewers of the stamps provided for the payment of said tax: Pro¬ vided further , That the additional tax imposed in this section on all fermented liquors stored in warehouse to which a stamp had been affixed shall be assessed and collected in the manner now provided by law for the collection of taxes not paid by stamps. SPECIAL TAXES. Sec. 2 . That from and after July first, eighteen hundred and ninety-eight, special taxes shall be, and hereby are, imposed annually as follows, that is to say: One. Bankers using or employing a capital not exceeding the sum of twenty-five thousand dollars shall pay fifty dollars; when using or employing a capital exceeding twenty-five thousand dollars, for every additional thousand dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm or company, and every incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or sale, shall be a banker under this act: Provided, That any savings bank having no capital stock, and whose business is confined to receiving deposits and loaning or investing the i 2 same for the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax. Two. Brokers shall pay fifty dollars. Every person, firm or com¬ pany, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, shall be regarded as a broker: Provided , That any person having paid the special tax as a banker shall not be required to pay the special tax as a broker. Three. Pawnbrokers shall pay twenty dollars. Every person, firm, or company, whose business or occupation it is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchan¬ dise, or any kind of personal property whatever, as security for the repayment of money loaned thereon, shall be deemed a pawnbroker. Four. Commercial brokers shall pay twenty dollars. Every per¬ son, firm or company whose business it is as a broker to negotiate sales or purchases of goods, wares, produce, or merchandise, or to nego¬ tiate freights and other business for the owners of vessels, or for the shippers or consignors or consignees of freight carried by vessels, shall be regarded as a commercial broker under this Act. Five. Custom-house brokers shall pay ten dollars. Every person, firm, or company whose occupation it is, as the agent of others, to arrange entries and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded as a custom-house broker. Six. Proprietors of theaters, museums, and concert halls in cities having more than twenty-five thousand population, as shown by the last preceding United States census, shall pay one hundred dollars. Every edifice used for the purpose of dramatic or operatic or other representations, plays or performances, for admission to which en¬ trance money is received, not including halls rented or used occasion¬ ally for concerts or theatrical representations, shall be regarded as a theater: Provided, That whenever any such edifice is under lease at the passage of this Act, the tax shall be paid by the lessee, unless other¬ wise stipulated between the parties to said lease. Seven. The proprietor or proprietors of circuses shall pay one hundred dollars. Every building, space, tent or area, where feats of horsemanship or acrobatic sports or theatrical performances are exhibited shall be regarded as a circus: Provided, That no special tax paid in one State, Territory, or the District of Columbia shall exempt exhibitions from the tax in another State, Territory, or the District of Columbia, and but one special tax shall be imposed for exhibitions within any one State, Territory, or District*. Eight. Proprietors or agents of all other public exhibitions or shows for money not enumerated in this section shall pay ten dollars: Provided, That a special tax paid in one State, Territory, or the District of Columbia, shall not exempt exhibitions from the tax in another State, Territory, or the District of Columbia, and but one special tax shall be required for exhibitions within any one State, Territory, or the District of Columbia. Nine. Proprietors of bowling alleys and billiard rooms shall pay five dollars for each alley or table. Every building or place where bowls are thrown or where games of billiards or pool are played, and that are open to the public with or without price, shall be regarded as a bowling alley or a billiard room, respectively. 3 TOBACCO, CIGARS, CIGARETTES, AND SNUFF. Sec. 3. That there shall, in lieu of the tax now imposed by law, be levied and collected a tax of twelve cents per pound upon all tobacco and snuff, however prepared, manufactured and sold, or removed for consumption or sale; and upon cigars and cigarettes which shall be manufactured and sold, or removed for consump¬ tion or sale, there shall be levied and collected the following taxes, to be paid by the manufacturer thereof, namely, a tax of three dollars and sixty cents per thousand on cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, and of one dollar per thousand on cigars made of tobacco or any substitute therefor, and weighing not more than three pounds per thousand; and a tax of three dollars and sixty cents per thousand on cigarettes made of tobacco or any substitute therefor, and weigh¬ ing more than three pounds per thousand; and one dollar and fifty cents per thousand on cigarettes made of tobacco or any substitute therefor, and weighing not more than three pounds per thousand: Provided, That in lieu of the two, three and four ounce packages of tobacco and snuff now authorized by law, there may be packages thereof containing one and two-thirds ounces, two and one-half ounces, and three and one-third ounces, respectively, and in addition to packages now authorized by law, there may be packages contain¬ ing one ounce of smoking tobacco. And there shall also be assessed and collected, with the excep¬ tions hereinafter in this section provided for, upon all the articles enumerated in this section, which were manufactured, imported, and removed from factory or custom-house before the passage of this Act bearing tax stamps affixed to such articles for the payment of the taxes thereon, and canceled subsequent to April fourteenth, eight¬ een hundred and ninety-eight, and which articles were at the time of the passage of this Act held and intended for sale by any person, a tax equal to one-half the difference between the tax already paid on such articles at the time of removal from the factory or custom¬ house and the tax levied in this Act upon such articles. Every person having on the day succeeding the date of the passage of this Act any of the above-described articles on hand for sale in excess of one thousand pounds of manufactured tobacco and twenty thousand cigars or cigarettes, and which have been removed from the factory where produced, or the custom-house through which imported, bearing the rate of tax payable thereon at the time of such removal, shall make a full and true return under oath in duplicate of the quantity thereof, in pounds as to the tobacco and snuff and in thousands as to the cigars and cigarettes so held on that day, in such form and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Such returns shall be made and delivered to the collector or deputy collector for the proper internal-revenue district within thirty days after the passage of this Act. One of the said returns shall be retained by the collector and the other forwarded to the Com¬ missioner of Internal Revenue, together with the assessment list for the month in which the return is received, and the Commissioner of Internal Revenue shall assess and collect the taxes found to be due, as other taxes not paid by stamps are assessed and collected. And for the expense connected with the assessment and collec¬ tion of the taxes provided by this Act there is hereby appropriated 4 the sum of one hundred thousand dollars, or so much thereof as may be required, out of any moneys in the Treasury not otherwise appro¬ priated, for the employment of such deputy collectors and other employes in the several collection districts in the United States, and such clerks and employes in the Bureau of Internal Revenue as may, in the discretion of the Commissioner of Internal Revenue, be neces¬ sary for a period not exceeding one year, to be compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon the recommendation of the Commissioner of Internal Revenue. And the Commissioner of Internal Revenue is authorized to employ ten agents, to be known and designated as internal-revenue agents, in addition to the number now authorized in section thirty-one hundred and fifty-two of the Revised Statutes as amended, and the existing provisions of law in all other respects shall apply to the duties, compensation and expenses of such agents. TOBACCO DEALERS AND MANUFACTURERS. Sec. 4. That from and after July first, eighteen hundred and ninety-eight, special taxes on tobacco dealers and manufacturers shall be and hereby are imposed annually as follows, the amount of such annual taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year: Dealers in leaf tobacco whose annual sales do not exceed fifty thousand pounds shall each pay six dollars. Dealers in leaf tobacco whose annual sales exceed fifty thousand and do not exceed one hun¬ dred thousand pounds shall pay twelve dollars, and if their annual sales exceed one hundred thousand pounds shall pay twenty-four dollars. Dealers in tobacco whose annual sales exceed fifty thousand pounds shall each pay twelve dollars. Every person whose business it is to sell, or offer for sale, manu¬ factured tobacco, snuff, or cigars shall be regarded as a dealer in tobacco: Provided , That no manufacturer of tobacco, snuff, or cigars shall be required to pay a special tax as a dealer in manufactured tobacco and cigars for selling his own products at the place of manu¬ facture. Manufacturers of tobacco whose annual sales do not exceed fifty thousand pounds shall each pay six dollars. Manufacturers of tobacco whose annual sales exceed fifty thou¬ sand and do not exceed one hundred thousand pounds shall each pay twelve dollars. Manufacturers of tobacco whose annual sales exceed one hun¬ dred thousand pounds shall each pay twenty-four dollars. Manufacturers of cigars whose annual sales do not exceed one hundred thousand cigars shall each pay six dollars. Manufacturers of cigars whose annual sales exceed one hundred thousand and do not exceed two hundred thousand cigars shall each pay twelve dollars. Manufacturers of cigars whose annual sales exceed two hundred thousand cigars shall each pay twenty-four dollars. And every person who carries on any business or occupation for which special taxes are imposed by this Act, without having paid the special tax herein provided, shall, besides being liable to the pay¬ ment of such special tax, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than five hundred 5 dollars, or to be imprisoned not more than six months, or both, at the discretion of the court. : Sec. 5. Until appropriate stamps are prepared and furnished, the stamps heretofore used to denote the payment of the internal-? revenue tax on fermented liquors, tobacco, snuff, cigars and cigarettes may be stamped or imprinted with a suitable device to denote the new rate of tax, and shall be affixed to all packages containing such articles on which the tax imposed by this Act is paid. And any person having possession of unaffixed stamps heretofore issued for the pay- ment of the tax upon fermented liquors, tobacco, snuff, cigars, or cigarettes shall present the same to the collector of the district, who shall receive them at the price paid for such stamps by the pur¬ chasers, and issue in lieu thereof new or imprinted stamps at the rate provided by this Act. ADHESIVE STAMPS. Sec. 6. That on and after the first day of July, eighteen hundred and ninety-eight, there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of 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 money 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 and in respect to the medicines, preparations, matters, and things mentioned and described in Schedule B of this Act, manufactured, sold, or •removed for sale, the several taxes or sums of money set down in words or figures against the same, respectively, or otherwise specified or set forth in Schedule B of this Act. Sec. 7. That if any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, any instrument, document, or paper of any kind or description whatsoever, without the same being duly stamped for denoting the tax hereby imposed thereon, or without having thereupon an adhesive stamp to denote said tax, such person or persons shall be deemed guilty of a misdemeanor, and upon con¬ viction thereof shall pay a fine of not more than one hundred dollars, at the discretion of the court, and such instrument, document, Of paper, as aforesaid, shall not be competent evidence in any court. Sec. 8 . That if any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument which shall have been provided, or may hereafter be provided, made, or used in pursuance of this Act, or shall forge, counterfeit, or re¬ semble, or cause or procure to be forged, counterfeited, or resembled, the impression or any part of the impression of any such stamp, die, plate or other instrument as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, or paper, with any such forged or counterfeited stamp, die, plate, or other instrument, or part of any stamp-, die, plate, or other instrument, as aforesaid, with intent to 6 defraud the United States of any of the taxes hereby imposed, or any part thereof; or if any person shall utter, or sell, or expose for sale, any vellum, parchment, paper, article, or thing, having thereupon the impression of any such counterfeited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, coun¬ terfeited, 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 fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impres¬ sion of any stamp, die, plate, or other instrument which shall have been provided, made, or used in pursuance of this Act from any vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall fraudulently use, join, fix, or place, or cause to be used, joined, fixed, or placed to, with, or upon, any vellum, parchment, paper, or any instrument or writing, charged or chargeable with any of the taxes hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been pro¬ vided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any other vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall willfully remove or cause to be removed, alter or cause to be altered, the canceling or defacing marks of any adhesive stamp with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall know¬ ingly 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 prepare the same with intent for the further use thereof; or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamp, which has been removed from any vellum, parchment, paper, instrument, or writ¬ ing, then, and in every such case, every person so offending, and fcvery person knowingly and willfully aiding, abetting, or assisting in committing any such offenses as aforesaid, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall forfeit the said counterfeit stamps and the articles upon which they are placed, and shall be punished by a fine not exceeding one thousand dollars, or by imprisonment and confinement at hard labor not exceeding five years, or both, at the discretion of the court. Sec. 9. That in any and all cases where an adhesive stamp shall be used for denoting any tax imposed by this Act, except as here¬ inafter provided, the person 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 adhesive stamp to denote any tax imposed by this Act, without so effectually canceling and obliterating such stamp, except as before mentioned, he, she, or they shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than fifty nor more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court: Provided, That any proprietor or 7 proprietors of proprietary articles, or articles subject to stamp duty under Schedule B of this Act, shall have the privilege of furnishing, without expense to the United States, in suitable form, to be approved by the Commissioner of Internal Revenue, his or their own dies or designs for stamps to be used thereon, to be retained in the possession of the Commissioner of Internal Revenue, for his or their separate use, which shall not be duplicated to any other person. And the proprietor furnishing such dies or designs shall be required to pur¬ chase stamps printed therefrom in quantities of not less than two thou¬ sand dollars face value at any one time. That in all cases where such stamp is used, instead of cancellation by initials and date, the said stamp shall be so affixed on the box, bottle, or package that in open¬ ing the same, or using the contents thereof, the said stamp shall be effectually destroyed; and in default thereof the party making default shall be liable to the same penalty imposed for neglect to affix said stamp as hereinbefore prescribed in this Act. Any person who shall fraudulently obtain or use any of the aforesaid stamps, or designs therefor, and any person forging or counterfeiting, or causing or procuring the forging or counterfeiting, any representation, likeness, similitude, or colorable imitation of the said last-mentioned stamp, or any engraver or printer who shall sell or give away said stamps, or selling the same, or, being a merchant, broker, peddler, or person dealing, in whole or in part, in similar goods, wares, merchandise, manufactures, 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 colorable 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 exceed¬ ing one year, or both. Sec. io. That if any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, or shall accept or pay, or cause to be accepted or paid, with design to evade the payment of any stamp tax, any bill of exchange, draft, or order, or promissory note for the payment of money, liable to any of the taxes imposed 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 misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding two hundred dollars, at the discretion of the court. Sec. ii. That the acceptor or acceptors of any bill of exchange or order for the payment of any sum of money drawn, or purporting to be drawn, in any foreign country, but payable in the United States, shall, before paying or accepting the same, place thereupon a stamp, indicating the tax upon the same, as the law requires for inland bills of exchange or promissory notes; and no bill of exchange 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 misdemeanor, and, upon conviction thereof, shall be punished by a fine not exceeding one hundred dollars, in the dis¬ cretion of the court. Sec. 12. That in any collection district, where, in the judgment of the Commissioner of Internal Revenue, the facilities for the pro¬ curement and distribution of adhesive stamps are or shall be insuf- ficient, the Commissioner, as aforesaid, is authorized to furnish, sup¬ ply, 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, assistant treas¬ urer of the United States, or postmaster, a bond, 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, con¬ ditioned for the faithful return, whenever so required, of all quan¬ tities or amounts undisposed of, and for the payment, monthly/ of all quantities or amounts sold or not remaining on hand. And it shall be the duty of such collector to supply his deputies with, or sell to other parties within his district who may make application therefor, adhesive stamps, upon the same terms allowed by law, or under the regula¬ tions of the Commissioner of Internal Revenue, who is hereby author¬ ized to make such other regulations, not inconsistent herewith, for the security of the United States and the better accommodation of the public, in relation to the matters hereinbefore mentioned, as he may judge necessary and expedient. And the Secretary of the Treasury may from time to time make such regulations as he may find necessary to insure the safe-keeping or prevent the illegal use of all such adhesive stamps. Sec. 13. That any person or persons who shall register, issue, sell, or transfer, or who shall cause to be issued, registered, sold, or transferred, any instrument, document, or paper of any kind or de¬ scription whatsoever mentioned in Schedule A of this Act, without the same being duly stamped, or having thereupon an adhesive stamp for denoting 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 exceeding 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 according to law, shall be deemed invalid and of no effect: Provided , That hereafter, in all cases where the party has not affixed to any instru¬ ment the stamp required by law thereon at the time of issuing, selling, or transferring the said bonds, debentures, or certificates of stock or of indebtedness, and he or they, or any party having an interest therein, shall be subsequently desirous of affixing such stamp to said instru¬ ment, 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, upon the payment of the price of the proper stamp 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 stamp to such bond, debenture, certificate of stock, or of indebtedness, or copy, and note upon the margin thereof the date of his so doing, and the fact that such penalty has been paid; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes, as if stamped when made or issued: And provided further , That where it shall appear to said collector, upon oath or otherwise, to his satisfaction, that any such instrument has not been duly stamped, at the time of making or issuing the same, by reason of accident/mistake, inad- 9 vertence, or urgent necessity, and without any willful design to defraud the United States of the stamp, or to evade or delay the payment thereof, then and in such case, if such instrument, or, if the original be lost, a copy thereof, duly certified by the officer having charge of any records in which such original is required to be recorded, or otherwise duly proven to the satisfaction of the collector, shall, within twelve calendar months after the making or issuing thereof, be brought to the said collector of internal revenue to be stamped, and the stamp tax chargeable thereon shall be paid, it shall be law¬ ful for the said collector to remit the penalty aforesaid and to cause such instrument to be duly stamped. And when the original instru¬ ment, or a certified or duly proven copy thereof, as aforesaid, duly stamped so as to entitle the same to be recorded, shall be presented to the clerk, 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 corrected pursuant to law; 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 as if the instrument had been originally stamped: And provided further , That in all cases where the party has not affixed the stamp required by law upon any such instrument issued, registered, sold, or transferred, at a time when and at a place where no collection district was established, it shall be 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 copy thereof, as herein provided, if such record be required by law, shall in any manner be affected by such stamping as aforesaid. Sec. 14. That hereafter no instrument, paper or document required by law to be stamped, which has been signed or issued with¬ out being duly stamped, or with a deficient stamp, nor any copy thereof, shall be recorded or admitted, or used as evidence in any court until a legal stamp or stamps, denoting the amount of tax, shall have been 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 selling or transferring the same, affix thereon the stamp or stamps indicating the tax required. Sec. 15. That it shall not be lawful to record or register any instrument, paper, or document required by law to be stamped unless a stamp or stamps of the proper amount shall have been affixed and canceled in the manner prescribed by law; and the record, registry, or transfer of any such instruments upon which the proper stamp or stamps aforesaid shall not have been affixed and canceled as afore¬ said shall not be used in evidence. Sec. 16. That no instrument, paper, or document required by law to be stamped shall be deemed or held invalid and of no effect for the want of a particular kind or description of stamp designated for and denoting the tax charged on any such instrument, paper, or IO document, provided a legal documentary stamp or stamps denoting a tax of equal amount shall have been duly affixed and used thereon. Sec. 17. That all bonds, debentures, or certificates of indebtedness issued by the officers of the United States Government, or by the offi¬ cers of any State, county, town, municipal corporation, or other cor¬ poration exercising the taxing power, shall be, and hereby are, exempt from the stamp taxes required by this Act: Provided, That it is the intent hereby to exempt from the stamp taxes imposed by this Act such State, county, town, or other municipal corporations in the exercise only of functions strictly belonging to them in their ordi¬ nary governmental, taxing, or municipal capacity: Provided further, That stocks and bonds issued by cooperative building and loan asso¬ ciations 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 exempt from the tax herein provided. Sec. 18. That on and after the first day of July, eighteen hun¬ dred and ninety-eight, no telegraph company or its agent or employe shall transmit to any person any dispatch or message without an adhesive stamp, denoting the tax imposed by this Act, being affixed to a copy thereof, or having the same stamped thereupon, and in default thereof shall incur a penalty of ten dollars: Provided , That only one stamp shall be required on each dispatch or message, whether sent through one or more companies: Provided, That the messages or dispatches of the officers and employes of any telegraph or tele¬ phone company concerning the affairs and service of the company, and like messages or dispatches of the officials and employes of railroad companies sent over the wires on their respective railroads shall be exempt from this requirement: Provided, further, That messages of officers and employes of the Government on official business shall be exempt from the taxes herein imposed upon tele¬ graphic and telephonic messages. Sec. 19. That all the provisions of this Act relating to dies, stamps, adhesive stamps, and stamp taxes shall extend to and include (except where manifestly inapplicable) all the articles or objects enumerated in Schedule B, subject to stamp taxes, and apply to the provisions in relation thereto. Sec. 20. That on and after the first day of July, eighteen hun¬ dred and ninety-eight, any person, firm, company, or corporation that shall make, prepare, and 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 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. Provided, That no stamp tax shall be imposed upon any uncom¬ pounded medicinal drug or chemical, nor upon any medicine sold to or for the use of any person which may be mixed or compounded for said person according to the written recipe or prescription of any practicing physician or surgeon, or which may be put up . or compounded for said person by a druggist or pharmacist selling at retail only. The stamp taxes provided for in Schedule B of this Act shall apply to all medicinal articles compounded by any formula, published, or' unpublished, which are put up in style or manner 1 T similar to that of patent, trade-mark, or proprietary medicine in gen¬ eral, or which are advertised on the package or otherwise as remedies or specifics for any ailment, or as having any special claim to merit, or to any peculiar advantage in mode of preparation, quality, use, or effect. Sec. 21. That any manufacturer or maker of any of the articles for sale mentioned in Schedule B, after the same shall have been so made, and the particulars hereinbefore required as to stamps have been 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 which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall for every such article, respectively, in respect of which any such offense shall be committed, be deemed guilty of a misdemeanor, and upon 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 articles or commodities mentioned in Schedule B, as aforesaid, or any other person who shall sell, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the tax thereon shall have been fully paid by affixing thereon the proper stamp, as in this Act provided, or who shall hide or conceal, or cause to be hidden or concealed, or who shall remove or convey away, or deposit, or cause to be removed or conveyed away from or deposited in any place, any such article or commodity, to evade the tax chargeable thereon, or any part thereof, shall be deemed guilty of a 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, together with the forfeiture of any such article or commodity: Provided, That articles upon which stamp taxes are required by this Act may, when intended for exportation, be manufactured and sold, or removed without having stamps affixed thereto, and without being charged with tax as aforesaid; and every manufacturer or maker of any article as aforesaid intended for expor¬ tation, shall give such bonds and be subject to such rules and regula¬ tions to protect the revenue against fraud as may be from time to time prescribed by the Commissioner of Internal Revenue, with the ap¬ proval of the Secretary of the Treasury. Sec. 23. That every manufacturer or maker of any of the articles 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 declaration in writing that no such article or commodity has, during such preceding month or time when the last declaration was made, been removed or carried, or sent, or caused or suffered or known to have been removed, carried, or sent from the premises of such manufacturer or maker other than such as have been duly taken account of and charged with the stamp tax, on pain of such manufacturer or maker forfeiting for every refusal or neglect to make such declaration one hundred dollars; and if any such manufac¬ turer or maker, or his foreman, agent, or superintendent, shall make 12 any false or untrue declaration, such manufacturer or maker, or fore¬ man, 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. Sec. 24.. That the stamp taxes prescribed in this Act on the articles provided for in Schedule B shall attach to all such articles and things sold or removed for sale on and after the said first day of July, eighteen hundred and ninety-eight. Every person, except as otherwise provided in this Act, who offers or exposes for sale any article or thing provided for in said Schedule B, whether the article so offered or exposed is of foreign manufacture and imported or of domestic manufacture, shall be deemed the manufacturer thereof, and shall be subject to all the taxes, liabilities, and penalties imposed by law for the sale of articles without the use of the proper stamp denoting the tax paid thereon; and all such articles of foreign manufacture shall, in addition to the import duty imposed on the same, be subject to the stamp tax prescribed in this Act: Provided, further, That internal revenue stamps required by existing law on imported merchandise shall be affixed thereto and canceled at the expense of the owner or importer before the withdrawal of such merchandise for consump¬ tion. and the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary for the affixing and cancel¬ ing of such stamps, not inconsistent herewith. Sec. 25. That the Commissioner of Internal Revenue shall cause to be prepared for the payment of the taxes prescribed in this Act suitable stamps denoting the tax on the document, article, or thing to which the same may be affixed, and he is authorized to prescribe such method for the cancellation of said stamps, as substitute for or in addition to the method provided in this Act, as he may deem expedient. The Commissioner of Internal Revenue, with the ap¬ proval of the Secretary of the Treasury, is authorized to procure any of the stamps provided for in this Act by contract whenever such stamps cannot be speedily prepared by the Bureau of Engraving and Printing; but this authority shall expire on the first day of July, eighteen hundred and ninety-nine. That the adhesive stamps used in the payment of the tax levied in Schedules A and B of this Act shall be furnished for sale by the several collectors of internal-revenue, who shall sell and deliver them at their face value to all persons applying for the same, except officers or employes of the internal-rev¬ enue service: Provided, That such collectors may sell and deliver such stamps in quantities of not less than one hundred dollars of face value, with a discount of one per centum, except as otherwise pro¬ vided in this Act. And he may, with the approval of the Secretary of the Treasury, make all needful rules and regulations for the proper enforcement of this Act. SCHEDULE A. STAMP TAXES. Bonds, debentures, or certificates of indebtedness, issued after the first day of July, anno Domini eighteen hundred and ninety-eight, by any association, company, or corporation, on each hundred dollars of face value or fraction thereof, five cents, and on each original issue, whether on organization or reorganization, of certificates of stock by any such 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 cor¬ poration, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any man¬ ner to the benefit of such stock, or to secure the future payment of money or for the future transfer of any stock, on each hundred dol¬ lars of face value or fraction thereof, two cents: Provided , That in case of sale where the evidence of transfer is shown only by the books of the company, the stamp shall be placed upon such books; and where the change of ownership is by transfer certificate the stamp shall be placed upon the certificate; and in cases of an agree¬ ment 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 thing to which it refers. And any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons, who shall make any such sale, or who shall, in pursuance of any such sale, deliver any such stock, or evidence of the sale of any such stock or bill or memorandum thereof, as herein required, without having the proper stamps affixed thereto, with intent to evade the foregoing provisions, shall be deemed guilty of a misde¬ meanor, and, upon conviction thereof, shall pay a fine of not less than five hundred nor more than one thousand dollars, or be imprisoned not more than six months, or both, at the discretion of the court. Upon each sale, agreement of sale, or agreement to sell, any products or merchandise at any exchange, or board of trade, or other similar place, either for present or future delivery, for each one hun¬ dred dollars in value of said sale, or agreement of sale, or agreement to sell, one cent, and for each additional one hundred dollars or frac¬ tional part thereof in excess of one hundred dollars, one cent: Pro¬ vided, That on every sale or agreement of sale, or agreement to sell, as aforesaid, there shall be made and delivered by the seller to the buyer a bill, memorandum, agreement, or other evidence of such sale, agreement of sale,_ or agreement to sell, to which there shall be affixed a lawful stamp or stamps, in value equal to the amount of the tax on such sale. And every such bill, memorandum, or other evidence of sale or agreement to sell shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which it refers; and any person or persons liable to pay the tax as herein pro¬ vided, or anyone who acts in the matter as agent or broker for such per¬ son 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, agree¬ ment of sale, or agreement to sell, deliver any such products or mer¬ chandise without a bill, memorandum, or other evidence thereof, as herein required, or who shall deliver such bill, memorandum, or other evidence of sale, or agreement to sell, without having the proper stamps affixed thereto, with intent to evade the foregoing provisions, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, H shall pay a fine of not less than five hundred nor more than one thousand dollars, or be imprisoned not more than six months, or both, at the discretion of the court. Bank check, draft, or certificate of deposit not drawing interest, or order for the payment of any sum of money, drawn upon or issued by any bank, trust company, or any person or persons, companies, or corporations at sight or on demand, two cents. Bill of exchange (inland), draft, certificate of deposit drawing interest, or order for the payment of any sum of money, otherwise than at sight, or on demand, or any promissory note except bank notes issued for 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, eight¬ een hundred and ninety-eight, the provisions of this paragraph shall apply as well to original domestic money orders issued by the Govern¬ ment of the United States, and the price of such money orders shall be increased by a sum equal to the value of the stamps herein pro¬ vided for. Bill of exchange (foreign), or letter of credit (including orders by telegraph or otherwise for the payment of money issued by ex¬ press or other companies or any person or persons), drawn in but pay¬ able out of the United States, if drawn singly or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay for a sum not exceeding one hundred dollars, four cents, and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, four cents. If drawn in sets of two or more: For every bill of each set, where the sum made payable shall not exceed one hundred dollars, or the equivalent thereof, in any foreign currency in which such bill may be expressed, according to the standard of value fixed by the United States, two cents; and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, two cents. Bills of lading or receipt (other than charter party) for any goods, merchandise, or effects, to be exported from a port or place in the United States to any foreign port or place, ten cents. Express and Freight: It shall be the duty of every railroad or steamboat company, carrier, express company, or corporation, or per¬ son whose occupation is to act as such, to issue to the shipper or consignor, or his agent, or person from whom any goods are accepted for transportation, 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 enclosed or included; and there shall be duly attached and canceled, as is in this Act provided, to each of said bills of lading, mani¬ fests, or other memorandum, and to each duplicate thereof, a stamp of the value of one cent: Provided , That but one bill of lading shall be required on bundles or packages of newspapers when enclosed in one general bundle at the time of shipment. Any failure to issue such bill of lading, manifest, or’other memorandum, as herein provided, shall subject such railroad or steamboat company, carrier, express company, or corporation or person to a penalty of fifty dollars for each offense, and no such bill of lading, manifest, or other memoran¬ dum shall be used in evidence unless it shall be duly stamped as afore¬ said: i5 Telephone messages: It shall be the duty of every person, firm, or corporation owning or operating any telephone line or lines to make within the first fifteen days of each month a sworn statement to the collector of internal revenue in each of their respective dis¬ tricts, stating the number of messages or conversations transmitted over their respective lines during the preceding month, for which a charge of fifteen cents or more was imposed, and for each of such messages or conversations the said person, firm or corporation shall pay a tax of one cent: Provided, That only one payment of said tax shall be required, notwithstanding the lines of one or more persons, firms, or corporations shall be used for the transmission of each of said messages or conversations. • Bond: For indemnifying any person or persons, firm, or cor¬ poration who shall have become bound or engaged as surety for the payment of any sum of money, or for the due execution or perform¬ ance of the duties of any office or position, and to account for money received by virtue thereof, and all other bonds of any description, except such as may be required in legal proceedings, not otherwise provided for in this schedule, fifty cents. Certificate of profits, or any certificate or memorandum showing an interest in the property or accumulations of any association, com¬ pany, or corporation, and on all transfers thereof, on each one hun¬ dred dollars of face value or fraction thereof, two cents. Certificate: Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, or other person acting as such, twenty-five cents. Certificate of any description required by law not otherwise speci¬ fied in this Act, ten cents. Charter party: Contract or agreement for the charter of any ship, or vessel, or steamer, or any letter, memorandum, or other writ¬ ing 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 merchandise, 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 or memorandum of sale, not otherwise provided for in this Act, ten cents. 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, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value exceeds one hundred dollars and does not exceed five hundred dollars, fifty cents; and for each additional five hundred dollars or fractional part thereof in excess of five hundred dollars, fifty cents. i6 Dispatch, telegraphic: Any dispatch or message, one cent. Entry of any goods, wares, or merchandise at any custom-house, either for consumption or warehousing, not exceeding one hundred 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 the withdrawal of any goods or merchandise from cus¬ toms bonded warehouse, fifty cents. 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, foi each one hundred dollars or fractional part thereof, eight cents on the amount insured: Provided, That on all policies, for life insurance only, issued on the industrial or weekly payment plan of insurance, the tax shall be forty per centum of the amount of the first weekly premium. And it shall be the duty of each person, firm, or corporation issuing such policies to make within the first fifteen days of every month a sworn statement to the collector of internal revenue in each of their respective districts, of the total amount of first weekly premiums received on such policies issued by the said person, firm, or corporation during the preceding month, and upon the total amount so received, the said person, firm, or corporation shall pay the said tax of forty per centum: Provided , : further , That the provisions of this section shall not apply to any fraternal, beneficiary society, or order, or farmers’ purely local coop¬ erative company or association, or employes’ relief associations, op¬ erated on the lodge system, or local cooperation plan, organized and conducted solely by the members thereof for the exclusive benefit of its members, and not for profit. Insurance (marine, inland, fire): Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description (including rents or profits), whether against peril by sea or on inland waters, or by fire or lightning, or other peril, made by any person, association, or corporation, upon the amount of premium charged, one-half of one cent on each dollar or fractional part thereof: Provided , That purely cooperative or mutual fire insurance companies carried on by the members thereof solely for the protection of their own property and not for profit, shall be exempted from the tax herein provided. Insurance (casualty, fidelity, and guarantee): Each policy of in¬ surance, or bond or obligation of the nature of indemnity for loss, dam¬ age, or liability issued, or executed, or renewed by any person, asso¬ ciation, company, or corporation, transacting the business of acci¬ dent, fidelity, employer’s liability, plate-glass, steam boiler, burglary, elevator, automatic sprinkler, or other branch of insurance (except life, marine, inland and fire insurance), and each bond, undertaking or recognizance, conditioned for the performance of the duties of any office or position, or for the doing or not doing of anything therein specified, or other obligation of the nature of indemnity, and each contract or obligation guaranteeing the validity or legality of bonds or other obligations issued by any State, county, municipal, or other public body or organization, or guaranteeing titles to real estate or mercantile credits executed or guaranteed by any fidelity, guarantee, or surety company upon the amount of premium charged, one-half of one cent on each dollar or fractional part thereof. 17 t Lease, agreement, memorandum, or contract, for the hire, use, or rent of any land, tenement, or portion thereof— If for a period of time not exceeding one year, twenty-five cents. If for a period of time exceeding one year and not exceeding three years, fifty cents. If for a period exceeding three years, one dollar. Manifest for custom-house entry or clearance of the cargo of any ship, vessel, or steamer, for a foreign port— If the registered tonnage of such ship, vessel, or steamer does not exceed three hundred tons, one dollar. Exceeding three hundred tons, and not exceeding six hundred tons, three dollars. Exceeding six hundred tons, five dollars. Mortgage or pledge of lands, estate, or property, real or per¬ sonal, heritable, or movable, whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money, lent at the time or previously due and owing or forborne to be paid, being payable; also any conveyance of any lands, estate, or prop¬ erty whatsoever, in trust to be sold or otherwise converted into money, which shall be intended only as security, either by express stipulation or otherwise; on anv of the foregoing exceeding one thousand dollars, and not exceeding one thousand five hundred dol¬ lars, twenty-five cents; and on each five hundred dollars, or frac¬ tional part thereof, in excess of fifteen hundred dollars, twenty- five cents: Provided, That upon each and every assignment or transfer of a mortgage, lease, or policy of insurance, or the renewal or continu¬ ance of any agreement, contract, or charter, by letter or otherwise, a stamp duty shall be required and paid at the same rate as that im¬ posed on the original instrument. Passage ticket, by any vessel from a port in the United States to a foreign port, if costing not exceeding thirty dollars, one dollar. Costing more than thirty and not exceeding sixty dollars, three dollars. Costing more than sixty dollars, five dollars. Power of attorney or proxy for voting at any election for officers of any incorporated company or association, except religious, chari¬ table, or literary societies, or public cemeteries, ten cents. Power of attorney to sell and convey real estate, or to rent or lease the same, to receive or collect rent, to sell or transfer any stock, bonds, scrip, or for the collection of any dividends or interest thereon, or to perform any and all other acts not hereinbefore specified, twenty-five cents: Provided, That no stamps shall be required upon any papers necessary to be used for the collection of claims from the United States for pensions, back pay, bounty, or for property lost in the military or naval service. Protest: Upon the protest of every note, bill of exchange, accept¬ ance, check or draft, or any marine protest, whether protested by a notary public, or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five cents. Warehouse receipt for any goods, merchandise, or property of any kind held on storage in any public or private warehouse or yard, except receipts for agricultural products deposited by the actual grower thereof in the regular course of trade for sale, twenty-five cents: Provided, That the stamp duties imposed by the foregoing schedule on manifests, bills of lading, and passage tickets shall not i8 apply to steamboats or other vessels plying between ports of the United States and ports in British North America. SCHEDULE B. Medicinal proprietary articles and preparations: For and upon every packet, box, bottle, pot, or phial, or other inclosure, containing any pills, powders, tinctures, troches or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters (except natural spring waters and carbonated natural spring waters), essences, spirits, oils, and all medicinal preparations or compositions whatsoever, made and sold, or removed for sale, by any person or persons whatever, wherein the person making or preparing the same has or claims to have any private formula, secret, or occult art for the making or preparing the same, or has or claims to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or trade-mark, or which, if prepared by any formula, published or unpublished, are held Out or recommended to the public by the makers, vendors or proprietors thereof as pro¬ prietary medicines, or medicinal proprietary articles or preparations, or as remedies or specifics for any disease, diseases, or affection whatever affecting the human or animal body, as follows: Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed, at the retail price or value, the sum of five cents, one-eighth of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of five cents and shall not exceed, at the retail price or value, the sum of ten cents, two-eighths of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of ten cents ajid shall not exceed, at the retail price or value, the sum of fifteen cents, three-eighths of one cent. Where each packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of fifteen cents and shall not exceed the retail price or value of twenty-five cents, five-eighths of one cent. And for each additional twenty-five cents of retail price or value or fractional part thereof in excess of twenty- five cents, five-eighths of one cent. Perfumery and cosmetics and other similar articles: For and upon every packet, box, bottle, pot, phial, or other inclosure con¬ taining any essence, extract, toilet water, cosmetic, vaseline, petro¬ latum, hair oil, pomade, hair dressing, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aromatic cachous, or any similar substance or article, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known, or distinguished, used or applied, or to be used or applied as perfumes or as applica¬ tions 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 inclosure, with its contents, shall exceed the retail price or value of five cents, 19 and shall not exceed the retail price or value of ten cents, two-eighths of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of ten cents, and shall not exceed the retail price or value of fifteen cents, three- eighths of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of fifteen cents, and shall not exceed the retail price or value of twenty-five cents, five-eighths of one cent. And for each additional twenty-five cents of retail price or value or fractional part thereof in excess of twenty- five cents, five-eighths of one cent. Chewing gum or substitutes therefor: For and upon each box, carton, jar, or other package containing chewing gum of not more than one dollar of actual retail value, four cents; if exceeding one dollar of retail value, for each additional dollar or fractional part thereof, four cents; under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treas¬ ury, may prescribe. Sparkling or other wines, when bottled for sale, upon each bottle containing one pint or less, one cent. Upon each bottle containing more than one pint, two cents. That all articles and preparations provided for in this schedule which are in the hands of manufacturers or of wholesale or retail dealers on the first day of July, eighteen hundred and ninety-eight, shall be subject to the payment of the stamp taxes herein provided for, but it shall be deemed a compliance with this Act as to such articles on hand in the hands of wholesale or retail dealers as afore¬ said, who are not the manufacturers thereof, to affix the proper adhesive tax stamp at the time the packet, box, bottle, pot, phial, or other inclosure, with its contents, is sold at retail. Sec. 26. There shall be an allowance of drawback on articles men¬ tioned in Schedule B of this Act on which any internal-revenue tax shall have been paid, equal in amount to the stamp tax paid thereon, and no more, when exported, to be paid by the warrant of the Sec¬ retary of the Treasury on the Treasurer of the United States, out of any money arising from internal taxes not otherwise appropriated: Provided, That no allowance of drawback shall be made for any such articles exported prior to July first, eighteen hundred and ninety- eight. The evidence that any such tax has been paid as aforesaid shall be furnished to the satisfaction of the Commissioner of Internal Revenue by the person claiming the allowance of drawback, and the amount shall be 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. EXCISE TAXES ON PERSONS, FIRMS, COMPANIES AND CORPORATIONS ENGAGED IN REFINING PETROLEUM AND SUGAR. Sec. 27. That every person, firm, corporation, or company carry¬ ing on or doing the business of refining petroleum, or refining sugar, or owning or controlling any pipe line for transporting oil or other prod¬ ucts, whose gross annual receipts exceed two hundred and fifty thou¬ sand dollars, shall be subject to pay annually a special excise tax equivalent to one quarter of one per centum on the gross amount of all receipts of such persons, firms, corporations and companies in their 20 respective business in excess of said sum of two hundred and fifty thousand dollars. And a true and accurate return of the amount of gross receipts as aforesaid shall be made and rendered monthly by each of such associa¬ tions, corporations, companies, or persons to the collector of the dis¬ trict in which any such association, corporation or company may be located, or in which such person has his place of business. Such return shall be verified under oath by the person making the same, or, in case of corporations, by the president or chief officer thereof. . Any person or officer failing or refusing to make return as aforesaid, or who shall make a false or fraudulent return, shall be liable to a pen¬ alty of not less than one thousand dollars and not exceeding ten thou¬ sand dollars for each failure or refusal to make return as aforesaid and for each and every false or fraudulent return. Sec. 28. That from and after the first day of July, eighteen hun¬ dred and ninety-eight, a stamp tax of one cent shall be levied and col¬ lected 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. LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY. Sec. 29. That any person or persons having in.charge or trust,.as administrators, executors, or trustees, any legacies or distributive shares arising from personal property, where the whole amount of such personal property as aforesaid shall exceed the sum of ten thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death ot the grantor or bargainer, to any person or persons or to any body or bodies, politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United states, as follows—that is to say: Where the whole amount of said personal property shall exceed in value ten thousand and shall not exceed m value the sum of twenty-five thousand dollars the tax shall be: First. Where the person or persons entitled to any beneficial in¬ terest in such property shall be the lineal issue or lineal ancestor, brother or sister to the person who died possessed of such property, as aforesaid, at the rate of seventy-five cents for each and every hundred dollars of the clear value of such interest m such property. Second Where the person or persons entitled to any beneficial in¬ terest in such property shall be the descendant of a brother or sister of the person who died possessed, as aforesaid, at the rate of one dollar and fifty cents for each and every hundred dollars of the clear value of such interest. a . , . Third. Where the person or persons entitled to any beneficial in¬ terest in such property shall be the brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother, of the person who died possessed as aforesaid, at the rate of three do- lars for each and every hundred dollars of the clear value of such mterest^rth. where the person Q r persons entitled to any beneficial interest in such property shall be the brother or sister of the grand¬ father or grandmother, or a descendant of the brother or sister of the 21 grandfather or grandmother of the person who died possessed as aforesaid, at the rate of four dollars for each and every hundred dollars of the clear value of such interest. Fifth. Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral con¬ sanguinity than is hereinbefore stated, or shall be a stranger in blood to the person who died possessed as aforesaid, or shall be a body politic or corporate, at the rate of five dollars for each and every hundred dollars of the clear value of such interest: Provided, That all legacies or property passing by will, or by the laws of any State or Territory, to husband or wife of the person died possessed as afore¬ said, shall be exempt from tax or duty. Where the amount or value of said property shall exceed the sum of twenty-five thousand dollars, but shall not exceed the sum or value of one hundred thousand dollars, the rates of duty or tax above set forth shall be multiplied by one and one-half; and where the amount or value of said property shall exceed the sum of one hundred thousand dollars, but shall not exceed the sum of five hundred thousand dollars, such rates of duty shall be multiplied by two; and where the amount or value of said property shall exceed the sum of five hundred thou¬ sand dollars, but shall not exceed the sum of one million dollars, such rates of duty shall be multiplied by two and one-half; and where the amount or value of said property shall exceed the sum of one million dollars, such rates of duty shall be multiplied by three. Sec. 30. That the tax or duty aforesaid shall be a lien and charge upon the property of every person who may die as aforesaid for twenty years, or until the same shall, within that period, be fully paid to and discharged by the United States; and every executor, administrator, or trustee, before payment and distribution to the legatees, or any par¬ ties entitled to beneficial interest therein, shall pay to the collector or deputy collector of the district of which the deceased person was a res¬ ident the amount of the duty or tax assessed upon such legacy or dis¬ tributive share, and shall also make and render to the said collector or deputy collector a schedule, list, or statement in duplicate of the amount of such legacy or distributive share, together with the amount of duty which has accrued, or shall accrue, thereon, verified by his oath or affirmation, to be administered and certified thereon by some magistrate or officer having lawful power to administer such oaths, in such form and manner as may be prescribed by the Commissioner of Internal Revenue, which schedule, list or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value of such interest, the duplicate of which schedule, list or statement shall be by him immediately deliv¬ ered, and the tax thereon paid to such collector; and upon such pay¬ ment and delivery of such schedule, list, or statement said collector or deputy collector shall grant to such person paying such duty or tax a receipt or receipts for the same in duplicate, which shall be prepared as hereinafter provided. Such receipt or receipts, duly signed and deliv¬ ered by such collector or deputy collector, shall be sufficient evidence to entitle such executor, administrator or trustee to be credited and allowed such payment by every tribunal which, by the laws of any State or Territory, is, or may be, empowered to decide upon and settle the accounts of executors and administrators. And in case such execu¬ tor, administrator, or trustee shall refuse or neglect to pay the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the 22 time hereinbefore provided, or shall neglect or refuse to deliver to said collector or deputy collector the duplicate of the schedule, list or state¬ ment of such legacies, property, or personal estate, under oath, as aforesaid, or shall neglect or refuse to deliver the schedule, list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall deliver to said collector or deputy collector a false schedule or statement of such legacies, property, or personal estate, or give the names and relationships of the persons entitled to beneficial interests therein untruly, or shall not truly and correctly set forth and state therein the clear value of such beneficial interest, or where no administration upon such property or personal estate shall have been granted or allowed under existing laws, the col¬ lector or deputy collector shall make out such lists and valuation as in other cases of neglect or refusal, and shall assess the duty thereon; and the collector shall commence appropriate proceedings before any court of the United States, in the name of the United States, against such person or persons as may have the actual or constructive custody or possession of such property or personal estate, or any part thereof, and shall subject such property or personal estate, or any portion of the same, to be sold upon the judgment or decree of such court, and from the proceeds of such sale the amount of such tax or duty, together with all costs and expenses of every description to be allowed by such court, shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or persons as shall establish title to the same. The deed or deeds, or any proper conveyance of such property or personal estate, or any portion thereof, so sold under such judgment or decree, executed by the officer lawfully charged with carrying the same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal estate from the lien or charge thereon cre¬ ated by this Act. And every person or persons who shall have in his possession, charge or custody any record, file, or paper containing, or supposed to contain, any information concerning such property or personal estate, as aforesaid, passing from any person who may die, as aforesaid, shall exhibit the same at the request of the collector or dep¬ uty collector of the district, and to any law officer of the United States, in the performance of his duty under this Act, his deputy or agent, who may desire to examine the same. And if any such person, having in his possession, charge or custody any such records, files, or papers, shall refuse or neglect to exhibit the same on request, as afore¬ said, he shall forfeit and pay the sum of five hundred dollars: Provided, That in all legal controversies where such deed or title shall be the sub¬ ject of judicial investigation, the recital in said deed shall be prima facie evidence of its truth, and that the requirements of the law had been complied with by the officers of the Government. Sec. 31. That all administrative, special, or stamp provisions of law, including the laws in relation to the assessment of taxes, not here¬ tofore specifically repealed are hereby made applicable to this Act. LOANS. Sec. 32. That the Secretary of the Treasury is authorized to bor¬ row from time to time, at a rate of interest not exceeding three per centum per annum, such sum or sums as, in his judgment, may be 23 necessary to meet public expenditures, and to issue therefor certifi¬ cates of indebtedness in such form as he may prescribe and in denom¬ inations of fifty dollars or some multiple of that sum; and each certifi¬ cate so issued shall be payable, with the interest accrued thereon, at such time, not exceeding one year from the date of its issue, as the Secretary of the Treasury may prescribe: Provided , That the amount of such certificates outstanding shall at no time exceed one hundred millions of dollars, and the provisions of existing law respecting coun¬ terfeiting and other fraudulent practices are hereby extended to the bonds and certificates of indebtedness authorized by this Act. Sec. 33. That the Secretary of the Treasury is hereby authorized to borrow on the credit of the United States from time to time as the proceeds may be required to defray expenditures authorized on ac¬ count of the existing war (such proceeds when received to be used only for the purpose of meeting such war expenditures) the sum of four hundred million dollars, or so much thereof as may be necessary, and to prepare and issue therefor coupon or registered bonds of the United States in such form as he may prescribe, and in denominations of twenty dollars or some multiple of that sum, redeemable in coin at the pleasure of the United States after ten years from the date of their issue, and payable twenty years from such date, and bearing inter¬ est payable quarterly in coin at the rate of three per centum per annum; and the bonds herein authorized shall be exempt from all taxes or duties of the United States, as well as from taxation in any form by or under State, municipal, or local authority: Provided, That the bonds authorized by this section shall be first offered at par as a popular loan under such regulations, prescribed by the Secretary of the Treasury, as will give opportunity to the citizens of the United States to participate in the subscriptions to such loan, and in allotting said bonds the several subscriptions of individuals shall be first ac¬ cepted, and the subscriptions for the lowest amounts shall be first allotted: Provided, further , That any portion of any issue of said bonds not subscribed for as above provided may be disposed of by the Sec¬ retary of the Treasury at not less than par, under such regulations as he may prescribe, but no commissions shall be allowed or paid thereon; and a sum not exceeding one-tenth of one per centum of the amount of the bonds and certificates herein authorized is hereby appropriated out of any money in the Treasury not otherwise appro¬ priated, to pay the expense of preparing, advertising, and issuing the same. COINAGE OF SILVER BULLION. Sec. 34. That the Secretary of the Treasury is hereby authorized and directed to coin into standard silver dollars as rapidly as the pub¬ lic interests may require, to an amount, however, of not less than one and one-half millions of dollars in each month, all of the silver bullion now in the Treasury purchased in accordance with the provisions of the Act approved July fourteenth, eighteen hundred and ninety, enti¬ tled “An Act directing the purchase of silver bullion and the issue of Treasury notes thereon, and for other purposes/’ and said dollars, when so coined, shall be used and applied in the manner and for the purposes named in said Act. MIXED FLOUR. Sec. 35. That for the purposes of this Act the words “mixed flour” shall be understood to mean the food product made from wheat mixed 24 or blended in whole or in part with any other grain or other material, or the manufactured product of any other grain or other material than wheat. Sec. 36. That every person, firm, or corporation, before engaging in the business of making, packing, or repacking mixed flour, shall pay a special tax at the rate of twelve dollars per annum, the same to be paid and posted in accordance with the provisions of sections thirty- two hundred and forty-two and thirty-two hundred and thirty-nine of the Revised Statues, and subject to the fines and penalties therein im¬ posed for any violation thereof. Sec. 37. That every person, firm, or corporation making, packing, or repacking mixed flour shall plainly mark or brand each package containing the same with the words “mixed flour” in plain black let¬ ters not less than two inches in length, together with the true weight of such package, the names of the ingredients composing the same, the name of the maker or packer, and the place where made or packed. In addition thereto, such maker or packer shall place in each package a card not smaller than two inches in width by three inches in length, upon which shall be printed the words “mixed flour,” together with the names of the ingredients composing the same, and the name of the maker or packer, and the place where made or packed. Any person, firm, or corporation making, packing, or repacking mixed flour here¬ under, failing to comply with the provisions of this section, shall be deemed guilty of a misdemeanor, and upon conviction shall be pun¬ ished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or be imprisoned not less than sixty days nor more than one year. Sec. 38. That all sales and consignments of mixed flour shall be in packages not before used for that purpose; and every person, firm, or corporation knowingly selling or offering for sale any mixed flour in other than marked and branded packages, as required by the provi¬ sions of this Act relating to the manufacture and sale of mixed flour, or who packs in any package or packages any mixed flour in any man¬ ner contrary to the provisions relating to the manufacture and sale of mixed flour of this Act, or who falsely marks or brands any package or packages containing mixed flour, or unlawfully removes such marks or brands, shall, for each such offense, be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment not less than thirty days nor more than one year. Sec. 39. That in addition to the branding and marking of mixed flour as herein provided, there shall be affixed to the packages contain¬ ing the same a label in the following words: “Notice.—The (manu¬ facturer or packer, as the case may be) of the mixed flour herein con¬ tained has complied with all the requirements of law. Every person is cautioned not to use this package or label again or to remove the con¬ tents without destroying the revenue stamp thereon, under the penalty prescribed by law in such cases.” Every person, firm, or corporation failing or neglecting to affix such label to any package containing mixed flour made or packed by him or them, or who removes from any such package any label so affixed, shall, upon conviction thereof, be fined not less than fifty dollars for each label so removed. Sec. 40. That barrels or other packages in which mixed flour may be packed shall contain not to exceed one hundred and ninety-six pounds; that upon the manufacture and sale of mixed flour there shall 25 be levied a tax of four cents per barrel or other package containing one hundred and ninety-six pounds or more than ninety-eight pounds; two cents on every half barrel or other package containing ninety-eight pounds or more than forty-nine pounds; one cent on every quarter barrel or other package containing forty-nine pounds or more than twenty-four and one-half pounds; and one-half cent on every one-eighth barrel or other package containing twenty-four and a half pounds or less, to be paid by the person, firm, or corporation making or packing said flour. The tax levied by this section shall be represented by coupon stamps, and the provisions of existing laws governing the en¬ graving, issue, sale, accountability, effacement, and destruction of stamps relating to tobacco and snuff shall, so far as applicable, be made to apply to stamps provided in this section: Provided , That when mixed flour, on the manufacture and sale of which the tax herein imposed has been paid, is sold and then repacked without the addition of any other material, such repacked flour shall not be liable to any additional tax; but the packages containing such repacked flour shall be branded or marked as required by the provisions of section thirty-seven of this Act, and shall contain the card provided for in section thirty-seven hereof; and in addition thereto the person, firm, or corporation repacking mixed flour shall place on the packages containing the same a label in the following words: “Notice.—The contents of this package have been taken from a regular statutory package, upon which the tax has been duly paid.” Any person violating the provisions of this section shall, upon conviction thereof, be punished by a fine of not less than two hundred and fifty dollars and not more than five hundred dollars, or by imprisonment not to exceed one year. Sec. 41. That whenever any person, firm, or corporation sells, consigns, or removes for sale, consignment, or consumption any mixed flour upon which the tax required by this Act has not been paid, it shall be the duty of the Commissioner of Internal Revenue, for a period of not more than one year after such sale, consignment, or removal, upon satisfactory proof, to estimate the amount of tax which should have been paid, and to make an assessment therefor and certify the same to the collector of the proper district. The tax so assessed shall be in addition to the penalties imposed by this Act for an unauthorized sale or removal. Sec. 42. That all mixed flours, imported from foreign countries, shall, in addition to any import duties imposed thereon, pay an internal revenue tax equal in amount to the tax imposed under section forty of this Act, such tax to be represented by coupon stamps, and the pack¬ ages containing such imported mixed flour shall be marked, branded, labeled, and stamped as in the case of mixed flour made or packed in the United States. Any person, firm, or corporation purchasing or receiving for sale or repacking any such mixed flour which has not been branded, labeled, or stamped, as required by this Act, or which is con¬ tained in packages which have not been marked, branded, labeled, or stamped, as required by this Act, shall, upon conviction, be fined not less than fifty dollars nor more than five hundred dollars. Sec. 43. That any person, firm, or corporation knowingly purchas¬ ing or receiving for sale or for repacking and resale any mixed flour from any maker, packer, or importer, who has not paid the tax herein provided, shall, for each offense, be fined not less than fifty dollars, and forfeit to the United States all the articles so purchased or received, or the full value thereof. 26 Sec. 44. That mixed flour may be removed from the place of man¬ ufacture or from the place where packed for export to a foreign coun¬ try without payment of tax or affixing stamps or label thereto, under such regulation and the filing of such bond and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person, firm, or corporation who shall export mixed flour shall plainly mark on each package con¬ taining the same the words “mixed flour,” and the names of the ingre¬ dients composing the same, the name of the maker or packer, and the place where made or packed, in accordance with the provisions of sec¬ tions thirty-six to forty-five, inclusive, of this Act. Sec. 45. That whenever any package containing mixed flour is emptied it shall be the duty of the person in whose possession it is to destroy the stamp thereon. Any person disposing of such package without first having destroyed the stamp or mark or marks thereon shall, upon conviction, be punished by a fine not exceeding the sum of twenty-five dollars. Sec. 46. That all fines, penalties, and forfeitures imposed by section thirty-six to section forty-five, both inclusive, of this Act may be recov¬ ered in any court of competent jurisdiction. Sec. 47. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful rules and regulations for carrying into effect the provisions relating to the manufacture and sale of mixed flour, being section thirty-five to section forty-nine, both inclusive, of this Act, and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the Treasury, for the purpose of carrying said last-mentioned provisions of this Act into effect, is hereby authorized to employ such additional clerks and agents as may be necessary for that purpose, not to exceed twenty in number. Sec. 48. That any person, firm, or corporation found guilty of a second or any subsequent violation of any of the provisions of section thirty-six to section forty-five, both inclusive, relating to the manufac¬ ture and sale of mixed flour as aforesaid, of this Act shall, in addition to the penalties herein imposed, be imprisoned not less than thirty days nor more than ninety days. Sec. 49. That the provisions of this Act relating to the manufac¬ ture and sale of mixed flour shall take effect and be in force sixty days from and after the date of the passage of this Act; and all packages of mixed flour found on the premises of any person, firm, or corporation on said day, who has made, packed, or repacked the same, on which the tax herein authorized has not been paid, shall be deemed taxable under the provisions of section thirty-six to section forty-five, both inclusive, of this Act, and shall be taxed and have affixed thereon such marks, brands, labels, and stamps as required by the provisions of said sec¬ tions or by the rules and regulations prescribed by the Commissioner of Internal Revenue, under authority of this Act. TEA. Sec. 50. That there shall be levied, collected, and paid upon tea when imported from foreign countries a duty of ten cents per pound. Sec. 51. That this Act shall take effect on the day next succeeding the date of its passage except as otherwise specially provided for. Approved June 13, 1898.