Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1898-06-23

t@'N' ~ III consumption OF safe, upon
cigars and cigarettes manufactured
and sold, or removed for consump-
ton CT sale, the following taxes 10 be
paid by the manufacture. Three doll
lars and sixty cents per thousand
on cigars weighing more than three
pounds per thousand; 81 per thousand
on cigars weighing not more than
three pounds per thousand; $500 per
thousand on cigarettes weighing
more than three pounds per thous-
and, and $3.50 per thousand on cigar
cites 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 au-
thorized by law there may be pack
ages containing one ounce of smoking
tobacco
Stock on Hand.
The proviso in regard to the taxa
ton of the stock on hand is as fol-
lows:
There shall be assessed and col
lected upon all the articles enumerat-
ed in this section which were manu-
featured, imported and removed from
factory or custom house before the
passage of this act bearing stamps
affixed to such articles for the payment
OF the taxes thereon, and cancelled
subsequent to April IA, 1898. and
which articles were at the time Of
the passage of this act held and in
tended for same 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 Dealers having on hand less
than 1000 pounds of manufactured
tobacco and 10000 cigars or cigarettes
on the day succeeding the date of the
passage of the bill are relieved from
the necessity of making return, and
thus relieved from the necessity of
paying the tax.
Tobacco Dealers.
Dealers in leaf tobacco, whose an
nual sales do not exceed $4,000 pounds,
each, Sc; those whose annual sales
exceed $4,000 and not 100000 pounds,
$12, and if their annual sales exceed
100 coo pounds $24; dealers in other
tobacco whose annual sales exceed
0,0O0 pounds, $12 Those selling
their own products at the place of
manufacture are exempted from this
tax.
Manufacturers of tobacco whose an
nual sales do not exceed $4,000 pounds,
IS; manufacturers whose sales eX-
coed $4,000 and not 100000 pounds,
$12; manufacturers whose sales eX-
coed 100000 pounds, s24; manufac-
turers of cigars whose annual sales do
not exceed 100000 cigars, Sc; manu-
facturers whose sales exceed 100, 600
and not 100000 cigars. S12; manu-
facturers whose sales exceed 200 900
cigars, $24.
Inheritances and Legacies.
A tax on inheritances and legacies
exceeding $4,000 on personal property
is provided as follows;
On Sums Between $4,000 and $685.
600 -First-0n benefits to the lineal
issue or lineal ancestor, brother or
sister, Of the deceased, at the rate of
rs cents for every 800.
Second TO the descendant of a
brother or sister, at the rate of $3.50
for every 500
Third-To the brother or sister Of
the father or mother of descendant
of brother or sister of the father or
mother, at the rate of SO for every
500
Fourth-To the brother or sister Of
the grandfather or grandmother or
descendant Of the brother or sister
of the grandfather or grandmother, 81
for every 800.
Fifth-To those OF any other degree
of collateral consanguinity or strang-
ers in blood, body polite or cor
porate, at the rate of IS for every
800 All legacies or property pass
ing by will or by the laws of any
state or territory to husband or wife
are exempted from tax or duty.
On sums ranging between 5000
and 100000 the rates of tax are to be
multiplied by one and one-half; on
those ranging from 100000 to $780,
600 the rates are to be multiplied by
two; on those ranging from 5000 600
to 81 ,0000 900 the rates are to be multi
piled by two and one-half; and on
those above $l,0O0,o0 the rates are
10 be multiplied by three. The tax
is made a lien upon the property I'M
til paid, and 1t IS required that the
tax shall be satisfied before the leg
aztec is paid.
Proprietary Medicines
Upon every packet, box, bottle, pot
or phial or other Enclosure contain
ing any pills, powders, tinctures
troches or lozenges, sirups, cordials.
btters. anodynes, tonics. plasters,