The Lamar register., 1898-06-15

uoAs Dottic. pot or phlal, or other In
closures. except natural spring waters
and carbonated natural spring waters,
where such packet, etc. does not ex-
coed at the retail price OF 5 cents. one
eighth or one cent tax; when the re-
tnil price Is between 3 and 10 cents.
onefourth of a cent: between 10 and
10 cents. three c-eiGhihs Of a cent: be-
tween II and - cents. five-eighths of
cent and for each additional 25
cents in value. fivc-elghths OF cent
tax The same tax applies TO per-
fumcry and cosmetics and other STINT
lar articles used as applications to tile
hair. mouth or skin.
Chewing gum. each package OF not
more than one dollar 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 pin. or less. one cent:
more than one pint. two cents. The
stamp is only to he affixed when the
article In this schedule IA sold.
Corporation Taxes.
Petroleum and sugar refiners. Ev-
cry person. firm. corporation or COM
pany carrying on the business OF re-
timing petroleum or refining sugar. or
owning or controlling amy pipe line
FOR transporting oil or other products
whose gross annual receipts exceed
$4,000. Is made subject TO pay nm
nnally 4 special excise tax equivalent
TO one-quarter nf one per cent on the
gross amount Of all receipts in excess
of that sum Returns TO be made
monthly. The penalty Is fine OF
from $1,000 to $4,000.
A stamp tax OF one cen; is TO be col
iectc,l on every seat sold in palace
and parlor car aud on every berth
sold In a sleeping ear, the stamp TO be
affixed 20 the Ticket and paid by the
company issuing u.
Section provides that IL any person
or persons shall make. sign or issue
any instrument or paper OF any de-
s=criptinn whatever without Its being
stamped, he shall b. entity OF mis-
tlemcanOr. the penalty being 500 Mt
The discretion of the court.
Section provides n penalty OF n
flne not exceeding $1,000 or imprispn-
nent FOR term not exoeeding i've
years. or both. for counterfeiting the
stamps, and the penalty j. made TO ap-
ply TO all persons having any connee-
ton with the cuunterfeitin-.
Proprieiors OF proprietary articles are
gwen the privilege OF furnishing their
own dies or designs for stamps, a fail.
urc 10 perform which act Is made n
misdemeanor punishable by n line of
not ls,ss than $50 nor more than 500
or by Imprisonment OF no; TO exceed
six mouths. or both. II Is also made a
miSdcmeanor by section 10 to eyade
the provisions OF the stamp law. pun
ishable 10y n fine not exceeding 500.
-
administration OF the law. Section Il
provides for the distribution OF Stamps.
Section IG exempts government. state.
county and municipal bonds from the
operation Of the law and also the stocks
and bonds issued by cooperative build
ing and loan associations whose cnpital
stock does not exceed $4,000 and
building and loan associations or COM
panieS that make loans only 20 their
shareholders.
Section Is provides for n tax stamp
on telegraph messages, and eSempts
messages OF officers and employcs Of
The government on official business.
and also the messages OF telegraph
and railnnad companies over their own
lines.
Section % makes il misdemeauor TO
eyade the plans Of seheiule Il, relative
10 drugs medicines. pcrfumery. etc,
punishable by fine no; 10 exceed 500
or Imprisonment 20 not exceed six
months or both.
Uncompoundcd medicines or those
having been puf up and sold at retail
as prescriptions are not Included in the
taxable articles. leaving II TO apply
particularly 10 proprietary articles.
Section "a adds the tax on proprie-
tary articles TO the duty on them. re-
quiring the nfiixing OF the internal rev
enue stamp before withdrawal for con
sumption.
Inheritance Tax
A tax on inherl,ances and legacies
exceeding $4,000 is provided as fol-
lows:
ON sums between $4,000 and S2j.-
G0c-Flrst on benefits TO the lineal is
sue or lineal ancestors, brother or sis
ter OF the deceased, nj the rate Of sew
enty-five cents for every 500
Second--To the descendant of a
brother or sister nj the rate OF Si.50 for
every 800.
Third-To the brother or sister Of
the father or mother. or descendant
Of brother or sister OF the father or
mother, AT the rate of 50 for every
500.
Fourth-To the brother or sister of
the grandfather or grandmother, or II
descendant OF the brother or sister of
the grandfather or grandmother, 81 for