Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1898-06-18
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CHanuiG TO De exported 10 any foreign
port or place, 10 cents.
1t is made the duty Of every railroad
or steamboat company, carrier ex-
press company or corporation or per-
son whose occupation is to act as such,
to issue to the shipper or consignor a
bill of lading, manifest or other evil
dence of receipt and forwarding for
each shipment received, whether in bulk
or in boxes, bales, packages, bundles,
or not so inclosed or included; and there
is to be attached and Cancelled to each
sUf said bills Of lading, ETC., a stamp of
the value of / 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. Penalty, $50.
A tax Of 1 cent is imposed for every
telephone message for over which ID
cents is charged. Any Geographic mes
sage. cent.
Indemnifying bonds. so cents.
Certificates of profits of any assoeia-
tior. and on all transfers thereof, on
each 500 Of face value, cents.
Certificate of damage or otherwise is
sued by any port warden or marine
surveyor, Is cents. Certificate of any
other description, 10 cents. Charter
party, if the registered tonnage of the
vessel does not exceed 800 tons, So.
Exceeding 800 tons and not exceeding
600 tons, SIS. Exceeding 600 tons, s1J.
Contract, brokers' note or memorandum
of sale of any goods or merchandise,
stocks, bonds, exchange. notes of hand,
real estate or property of any descrip-
ton issued by brokers or persons acting
as such, for each note or memorandum
of sale, 10 cents. Conveyance or deed
for real estate in which the considera-
ton exceeds 500 and does not exceed
$500 so cents, and for each additional
$500, so cents.
Entry of any goods at any custom
house not exceeding 500 in vaue, 25
cents; exceeding 500. and not exceed
ing $500 in value, so cents; exceeding
$500 in value, 81. Entry for the with
drawal of goods from customs bonded
warehouse, so cents.
On each life insurance policy for $500,
10 cents on the amount insured. Poll
cies on the industrial or weekly plan.
40 per cent of the amount of the first
weekly premium is charged. Fraternal
beneficiary societies and orders, farm
ers' purely local cooperative compan-
les. employees relief associations oper-
ated on the lodge system or local CO.
operative plan, organized and con-
Quoted solely by the members thereof
for the exclusive benefit of its MEM
bers, and not for profit, are exempted.
Insurance (marine, inland, fire.
Each policy, one-half of l per cent on
each dollar. Cooperative and mutual
companies are exempted.
Other forms of insurance are also
taxed, as well as leases. custom house
manifests, ship clearances, mortgages,
passage tickets to foreign ports, proxies
in corporation elections, power of attor-
ney Except pension papers), protests
and warehouse receipts, etc.
Medicinal proprietary articles and
preparations: Upon every packet, box,
bottle, pot or phial, or other Enclosure
containing any pills, powders, tinctures,
troches or lozenges, syrups, cordials.
bltters, 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 wherein the per-
son making or preparing the same has,
or claims to have, any private formula
or any exclusive right, where such
packet, etc, does not exceed. at the
retail price. 3 cents. one-eighth of
cent tax; when the retail price is be-
tween and 10 cents, one-fourth of
cent; between 10 and Is cents. three
eighths of a cent between Is and %
cents, five-eighths of 1 cent, and for
each additional % cents in value, FIVE
eighths of l cent tax.
Perfumery and cosmetics and other
similar articles used as applications to
the hair, mouth or skin or otherwise
used where the packet, box, bottle.
etc, does not exceed the retail price Of
5 cents. one-eighth of 1 cent tax when
the price is between and 10 cents,
one-quarter of / cent: between 10 and
Is cents, three-e ighths of 1 cent; be-
tween IS and % cents, five-eighths of
cent; each additional % cents in value,
fiVe-eghths of l cent tax. Chewing
gum, each package of not more than
81 retail value, 4 cents, and for each
additional dollar. 4 cents.
Sparkling or other wines, when bot
tied for sale, upon each bottle con-
tanning one pint or less, cent: more
than one pint, cents.
Every person, firm, corporation or
company carrying on or doing bust
ness of refining petroleum or refining
sugar, or owning or controlling any
pipe line for transporting oil or other
products whose gross annual receipts
exceed $250,000, is made subject to pay
annually a specific excise tax equiva-
lent to one-quarter of l per cent on the
gross amount of all receipts in excess
of that sum. A stamp tax of l cent is
to be collected on every seat sold in a
palace or parlor car. and on every berth
sold in sleeping car.
A graded tax or inheritances and leg
acies exceeding $4,000 is provided,
wherein nearest relatives must pay 20