| Show THE WAR UE BILL where uncle sams lighting ting money Is raised TH EINGS SUBJECT TO STAMP TAX the money to he levied 11 on beer eo 00 flour telephone messaged Mess a agea tele granun rm Kall road tickets medicine medicines OH oil and d sugar the bond and nd L features jact to provide ways aye and means moans to i meet war expenditures and for other purposes be it enacted by tho the senate and house ot of representatives of the united states of 0 america tn in congress assembled that there shall be paid in lieu ot of the tax of 1 now imposed by law A tax of 3 2 on all beer lager jager beer alo ale porter and other similar fermented liquors brewed or manu manufactured faO and sold or stored in warehouse or removed for consumption or sa sale lewithin within the united states by whatever name such liquors may be called for every barrel containing not more than 31 gallons and at a like rate for any an other quantity or for the fractional parts 0 of a barrel author aed and defined by law and section of the revised statutes Is hereby amended ed accordingly provided that a discount of as per shall bo be allowed upon all sales by collectors to brewers of the stamps provided tor for the payment of said tax special taxes tax sea 2 that from and after july 1 1898 special taxes shall bo be and hereby are imposed annually as follows that Is to r say 1 33 bankers ankers using or employing a capital not exceeding the sum ot of shall i pay a 50 when using or employing a caal A tal exceeding for every additional 1000 1000 in excess of 2 and in esti I 1 ama capital surplus shall be included the athe amount of such annual tax shall in all cases bo computed on the basis of the capital and surplus for the preceding fiscal year any savings bank having 0 o capi tal stock and whoso business is Iscon confined i to receiving deposits and loaning or investing the same tor for the benefit of its depositors po and which does no other business of 0 banking shall not be subject to this tax tam 3 2 broker shall pay 50 every person firm or company whose business it is to negotiate purchases or sales ot of stocks bonds ex exchange chang bullion coined money bank notes promissory notes or other se so carit les for themselves or others shall be regarded as a broker provided that any 1 person having paid the special tax as a banker shall not be required to pay the special tax as a broker t S pawnbrokers rAwn brokers shall pay 30 20 4 commercial brokers shall pay 20 I 1 6 5 custom house brokers shall pay 10 proprietors of theaters museums and t concert halls in cities having mo more than population as shown by the last preceding united states census shall pay 7 the proprietor or proprietors of circuses shall pay 8 proprietors or agents of all other I 1 j public exhibitions or shows for money shall pay 10 and but one special tax shall 4 be required for exhibitions within any one state territory or the district of columbia 9 proprietors of bowling alleys and billiard rooms shall paya pay 5 forea for each challeY alley or table tobacco clear cigars cigarette cigarettes and snuff see 3 that there shall in lieu of the tax now imposed by law lair bo be levied and collected a tax of 12 cents per pound upon all tobacco and snuff however prepared manufactured and sold or removed for consumption or sale and upon bellr cigars ars and cigarettes which shall bo be manufactured and sold or removed for consumption or ealo salo there theres shall ball bo be levied and collected collect cd the following taxes to be paid by the masuo fac thereof namely a tax of 36 3 6 per thousand on cigars of all descriptions lona made of tobacco or any substitute there tor for and weighing more than three pounds A per thousand and of 1 per thousand on cigars made of tobacco or any substitute to and weighing not more inore than throe three pound pounds per thousand and a tax of 0 f per thousand th on cigarettes made of 0 f tobacco or any substitute and weighing more than three pounds per thousand and cents per thousand on 1 cigarettes made of tobacco or any substitute an not more than three pounds per thousand the law also provides for smaller packages and tobacco removed front from the factory or custom house i before the passage of this act bearing tax stamps must pay a tax equal to one half hau the difference between the tax already paid and thota the tax levi levied edin in this act upon buell articles sec sm 4 that from and niter after july 1 2 1898 special taxes on tobacco OL acco dealers and 1 manufacturers shall be and hereby are im i posed annually as follows the amount of such annual taxes to be computed in all cases on the basis of the annual sales wes for s the preceding fiscal year dealers lu in leaf tobacco whose annual sales do not exceed pounds shall each pay 0 dealers i in leaf tobacco whose whoso annual sales exceed and do not exceed pound j shall pay 1 13 and it if their annual sales cx ex aced pounds shall pay 21 24 deal erg ers in I 1 tobacco whoso annual salea sales exceed 1 pounds shall each pay 13 10 mann 1 rs of tobacco whose whoso annual sales do not exceed pounds shall each cach pay Ps y i 9 6 manufacturers of tobacco whose nn nual eales sales exceed and do not exceed pounds shall each pay 13 12 mani of tobacco whoso se annual 1 tales I r exceed pounds shall each pay 21 manufacturers of cigars whose whoso annual sales do not exceed cigars shall S each pay 0 0 manufacturers of cias cigars to whose annual sales exceed and do not elc exceed mcd cigars shall each pay 13 1 manufacturers of cigars whose whoso annual sales exceed cigars shall each pay 24 and every person who carries on any business or occupation for which special taxes are imposed by this act without having paid the tile special lax tax herein provided shall besides being liable to the payment ot of such special tax bo be deemed guilty ot of a misdemeanor and upon conviction thereof shall pay a flue fine of not more than or be imprisoned not more than six montha months or both at the discretion of tb tho 10 court sec SW c 6 until appropriate stomps stamps are uro prepared and furnished tho the stamp stamps heretofore used to denote the payment ct rf the tile internal revenue tax oi oil fermented liquore rs tobacco cigars and cigarettes may bo be or imprinted with a suitable device to denote the new rate rato of tax and any person havlas pwe selon ion of un stamps amps heretofore issued wiled I 1 for or the payment of ot tho the tax upon fermented liquors tobacco snuff cigars or cigarettes shall the tamo same to the collector of the district who wh 0 shall receive them at tho the price paid for ench such stamps by tho the purchaser haser s and 1116 in lieu on thereof new or imprinted ot at the rate rat liy 17 tills net act Alle ali ml sITS re stump sec SM 0 that on nall after the first day of july 1 III 7 1893 there shill shall bo be levied collect collee t 1 cd I and paid for nud and in respect of 0 tho the sev cral era bonds debentures or certificates of stock and ot of indebtedness and other documents instruments matters and things mentioned and described in schedule A of thie this act or for or in respect ot of the vellum parchment or paper upon which such instruments st lents matters or things or any of 0 them shall bo be written or printed by anny person or ora persons or party who shall make sign or issue the same or for whose use or benefit tho the same shall bo be made signed or issued the steral taxes or eunia sums of 0 money set down in figures against tho the same respectively or otherwise specified or set forth in tho the bald said schedule and there shall also bo be levied collected and paid for and in respect to tho the medicines preparations matters and thing things mentioned and described in schedule D of this act manufactured sold or removed for sale the several taxes or sums slims of 0 money set down in words or figures against the same respectively or otherwise specified or set act forth in schedule D of this act ack sec 7 that it any person or persons shall make sign or issue or cause to be made signed or issued any instrument document or paper of 0 any kind or description whatsoever without tho the same being duly stamped tor for denoting tho the tax hereby imposed thereon or without having thereupon an adhesive stamp to denote said tax such person or persons shall bo be deemed guilty of a misdemeanor and upon condio tion thereof shall pay A fine flue of not more than at the discretion of the court and such instrument document or paper as aforesaid shall not bo be competent evidence in any court section 8 provides penalties for forgery and counterfeiting and the uso use of wash washed L xa stamps etc eto upon conviction the culprit shall hall pay a flue of not less than 50 nor more than or be imprisoned not more than six months or both at the discretion of tho the court provided that any proprietor or proprietors of proprietary articles or articles subject to stamp duty under schedule B of this net shall have the privilege ot of furnishing without expense to tho the united states his or their own dies or designs for stamps to bo be used thereon to bo 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 verson sec see 10 that it if any person or persons sh shall all make nake 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 ally stamp tax any bill of exchange exclia ngo draft or order or promissory note for the payment of money liable to any of tho the taxes imposed by this act without tho the same being duly stamped or having thereupon an ail adhesive stamp for denoting the tax hereby charged there them on he lie she or they shall bo be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by afine a fine not ca c colding at the discretion of the court bills of sec 11 that tho the acceptor or acceptors of any bill of exchange or order for the payment ct any ally sum of money drawn oi 01 purporting to bo be drawn in il ally by foreign country but payable in the united states shall before paying payi ngor or accepting the same place thereupon a stamp indicating the tax upon the same as the law requires for inland bills billa cf ct ex exchange chango or promissory notes note sAnd and no bill of exchange shall bo be paid or negotiated without such stamp penalty a fine not exceeding section 12 provides that in some country districts post postmasters mastOrs shall assist collectors in supplying plying the stamps to users sec sm 13 that any person or persons who shall all register issue issues ECU sell or transfer or who shall cause to be issued registered sold or transferred any instrument document or paper ct ef anny kind or description IO whatsoever mentioned in schedule A of this act without vi phout the somo same being duly stamped or having thereupon an adhesive stamp for denoting the tax cha charges rols thereon and canceled in tho the manner required by law with intent to evade the provisions of this tills act shall be deemed guilty of a misdemeanor and upon conviction th thereof cleof shall bo be punished by a fine line not exceeding 50 or by imprisonment not exceeding 7 six months or both in tho the diacre discretion tion 0 of I 1 the court and such instrument document docu mentor or paper not being stamped according to law shall bo deemed invalid and of no effect the remainder of talo section provides for the remis remission sto n of the penalty in III cases of accident nc and mi mistake etc sec roe 14 that hereafter no instrument paper or document required by law to bo be stamped which has been signed or issued without being duly stamp stamped edl or with a deficient stamp nor any copy thereof shall bo recorded or admitted or used ancyl benco in any court until n legal stamp or stamps denoting the amount of tax shall have been affixed thereto ae as prescribed by law provided that any bond debenture certificate of stock or certificate of indebtedness issued in any foreign n country chall pay tho the same tax as la is required by law on similar rim liar instruments when issued sold or transferred in the united states and the party to whom thom the tide same Is issued is wed or by whom it Is sold or transferred shall before selling or transferring tho the same allix thereon the or stamps indicating tho the tax required sec see 15 that it shall not bo lawful to record or any instrument paper or required inbred by law to bo be stamped unless a stamp or stamps of the prope R boynt have lavo been affixed and canceled in lathe the manner prescribed abed by 17 law and tho the reco record rd registry or transfer of any such instruments upon uon which tho the proper stamp or stamps A aforesaid tore sald shall not havo have beci beep affixed and aa aforesaid ahall not be used in evidence sec see 10 that no instrument paper or document required by ly 1 law w to be stamped shall be do axi or orfield bield in invalid val ld and of no lie e effect tor for the want of a 16 particular kind or description of stamp designated for and denoting the tax charged on any such instrument ment paper or br document provided a legal documentary stamp or stamp stamps denoting a tax of equal amount I lount shall havo have been duly affixed nud and thereon sec fm 17 that all bonds debentures or certificates of 0 indebtedness issued by tho the officers of the united states government or bytho by tho off locra of any state county town municipal corporation or other corporation po ration exan alsing the taxing power shall I 1 be and hereby arc exempt fro from tho tile taxes required by this net act provided that it Is the intent hereby to exempt from tho the stamp tax taxes es gnip imposed by try thia this net act such state county town or other municipal corporal cor corporation ions in the exercise only of f functions une strictly belonging to them in the ordinary governmental taxing or municipal capacity provided further that stock and bonds issued by operative cooperative co building and loan association whoso capital stock docs not c exceed aeed and building and loan associations or companies that make inake loan loans only to their shareholders shall be exempt troia from the ta tax x proT provided IdoL soo 18 that on and after the first any of july 1893 1898 no telegraph company of or Us its gent agent or employee shall transmit to any person any dispatch or message without an adhesive stamp denoting the tax imposed by this net act being affixed to a copy thereof or having tho the samo same stamped thare upon and in default thereof shall incur a penalty of 0 10 provided thit only one stamp shall bo be in laeh dispatch or message whether sent through ona one or more companies provided that the anes sages or dispatches dispatch ea of 0 the officers and em floyces of any telegraph or telephone company concerning the affairs and service of 0 the company and like messages or dispatches of tho the officials and employees of railroad companies sent over the wires on their respective railroads shall be exempt from this requirement provided further that messages of off officers leers and employees of tho the government on official business shall bo be exempt from tho the taxes herein imposed upon telegraphic and telephonic honto messages sec soc 10 19 that all the provisions of this act relating to dice dies stamps adhesive stomps stamps and stamp taxes shall extend to and include except where manifestly inapplicable all the articles or objects enumerated in scho dulo B D subject to stamp taxes and apply to the provisions in relation thereto proprietary medicine medicines sec SM 20 that on and after tho the 1st day of jul july y 1898 any person arm company or corporation that shall make prepare and bell fell or remove for consumption or sale drugs drug medicines preparations |
