The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1898-06-18
WHERE THE WAR TAXES FALL
An Epitome Of the Revenue Act.

date of June H. sends the following epitome of the
Revenue Act:
The Revenue bill, which will in part become
law in day or two, and in its entirety and af
ter July l, is much more comprehensive and
reaches a larger number of persons and commodi-
ties than is perhaps generally understood.
Fermented liquors. 81 per barrel, with discount
of * per cent. upon all sales of stamps to brew
ers. The additional tax Isl per barely on liquors
stored in warehouse, to which stamps have been
affixed, is to be assessed and collected as pro-
vided by law.
SPECIAL TAXES.
The following special taxes are to be paid after
July /:
Bankers employing capital of 5000 or less,
S5O for every additional $1,000 in excess of S 600
81. In estimating capital, surplus is to be in
cluded.
Brokers' $50. Persons having paid tax bank
ers not required to pay brokers.
Proprietors agents of all public exhibit
lions or shows for money, $40.
Bowling alleys and billiard rooms, s. for each al
ley or table.
TOBACCO AND CIGARS.
Tobacco and snuff II cents per pound; cigars
and cigarettes, weighing more than three pounds
to the 1000 $50 per thousand; cigars, weighing
less than three pounds to the l000 81 per thOuSand
cigarettes, weighing less than three pounds to the
1OOO Sl.50 per thousand. Tobacco is authorized to
be put up in packages weighing IA 21a and 31a
ounces respectively. In addition to packages now
authorized, smoking tobacco may be put up in one
ounce packages.
All tobacco and cigars manufactured, imported
and removed from factory or custom house, before
the passage of the act, bearing stamps and can
celled subsequent to April IA, required TO pay
an additional tax equal to one-half of the differ
hot hat Dai1 md tba tn -ipd Inv thn
act Persons having on hand manufactured to-
blcco, i'll excess of 1000 pounds, and cigars and
cigarettes in excess of 10000, are required to make
return to the Collector of Internal Revenue within
thirty days after the passage of the act, and the
increased tax is to be paid upon the excess.
SPECIAL TAXES on TOBACCO DEALERS AND MANI
FACTURERS
From and after July l, these special taxes must
be paid:
Dealers in leaf tobacco, whose annual sales do
not exceed $4,000 pounds per annum, ST; exceed
ing 1000 and not exceeding 100000 Sl2 exceeding
100000, 81.
Manufacturers of tobacco whose annual sales do
not exceed $1,000 pounds Sc; exceeding $4,000 and
not exceeding 100 200 pounds, Sl2 exceeding l0O,-
600 pounds, S24.
Manufacturers of cigars whose annual sales does
not exceed 100000 cigars s.; exceeding 100000 and
-N''O''T
ADHESIVE STAMPS.
on AMI after July l, the following taxes are I'M
posed to be paid on adhesive stamps:
Bonds, debentures, or certificates of Indebtedness
by any association, company corporation, on
each 500 Of face value fraction thereof cents
on each original issue: all sales agreements to
sell memoranda of sales or deliveries, or trans
fers, assignments, etc, cents; each sale agree
ment of sale, agreement to sell, any products
merchandise at any Exchange, Board Of Trade or
other similar place, for each 500 in value, cent
and for each additional 800 fractional part,
cent.
Bank check, draft, certificate of deposit not
drawing interest, or order for the payment OF any
sum Of money drawn upon or issued by any bank
trust company, etc, at sight on demand, ,
cents.
Bills of exchange (inlandl, draft, certificate of
deposit drawing interest, order for the payment
of money otherwise than at sight or on demand, or
any promissory note, except circulating notes of
banks, and for each renewal, for sum not exceed
ing 500, cents each additional 500 or fractional
part cents. This tax applies to domestic money
orders issued by the Government.
1t is made the duty of every railroad, steamboat
express company or other common carrier to at
tach to each bill OF ladng, manifest or other evil
dence of receipt stamp of the value of cent.
Telephone messages for which charge is made
must pay at the rate of cent for each - cents col
lected. 1t is made the duty of telephone compa-
MES to make Il sworn statement of their business
within the first - days of each month.
Bonds for ndemnifying any person, corporation,
etc. as surety for the payment of money, and all
other bonds except those required in legal pro-
ceedings, 50 cents
Brokers note or memorandum Of sale of any
goods or merchandise, stocks, bonds, etc, real
tate property of any kind issued by brokers for
each note or memorandum not otherwise provided
for, 10 cents.
Conveyance, Deeds instrument, writing
whereby any lands. tenements other realty
shall be sOld granted, assigned transferred,
when the consideration exceeds 500, and does not
exceed $500, 30 cents for each additional 500 or
fractional part, 80 cents
Any Geographic despatch or message, cent
LIFE AND OTHER INSURANCE.
Life insurance policy for each 500 fractional
part, $ cents the amount insured. Policies
for life insurance only issued on the industrial
weekly payment plan of insurance, 10 per cent of
the amount of the first weekly premium. This
section does not apply to any fraternal, beneficiary
society or order, farmers purely local co-opera
tive company employees relief associations
operated on the lodge system, local cooperation
plan for the exclusive benefit of its members.
Marine, fire and inland insurance, for each pol
icy, one-half of cent on each dollar or fractional
part upon the premium charged. Companies car
ried on solely for the protection of their own men,
bers ana not for profit, are exempt
Casualty, fidelity and guarantee insurance, each
policy, bond obligation in the nature of indem
nifty for loss damage or liability issued or exc
cuted. renewed, upon the amount of premium
charged, one-haf of cent on each dollar or frac
tional part
LEASES, MORTGAGES, ETC.
Lease agreement, memorandum contract for |
the hire, or rent of any land or tenement for a |
period of time not exceeding year, p cents |
exceeding one and not exceeding three years 30 |
cents; exceeding three years. 81.
Mortgage or pledge of lands or property of any |
kind where the same shall be made as security |
for the payment of any definite sum of money; |
also, any conveyance of lands property in trust
to be sold or otherwise converted into money |
which shall be intended only security, exceed |
ing $1,000 and not exceeding $780, - cents; on |
each 500 i'll excess of $500 or fraction part -
cents
Passage ticket by any vessel from port in the
United States to foreign port if costing not eX-
ceeding $50 ST. costing more than $50 and not eX-
ceeding SGO S.: costing more than $50, So
Powers of attorney, % cents Pension claims are
exempt from this tax.
Protest of every note, bill of exchange etc, %
cents.
Warehouse receipt for goods of any kind held on
storage, except receipts for agricultural products
deposited by the actual grower in the regular
course of trade, p cents.
PROPRIETARY MEDICINES AND PREPARATIONS.
Medicinal proprietary articles and preparations
of every description except natural spring waters
and carbonated spring waters, where such packet,
box bottle, phiaI, pot other Enclosure, with its
contents shhall not exceed, at the retail price or
value the sum of 3 cents one-eghth of l cent;
when exceeding in value cents and not exceed
ing 10 cents, two-eghths of l cent; between 10 and
10 cents, three eghths of cent; between Is and 20
cents fveeighths of cent and for each additional
cents of retail price or fractional part in excess