The Topeka state journal., 1898-06-29


and suGAr-The Bond and seignioraEs
Features.
An Act to Provide Ways and Means to
Meet War Expenditures and For Other
Purposes.
Be it enacted by the senate and house of
represen tatives of the United States of
America in congress assembled, That there
shall be paid. in lieu of the tax of 81 now
imposed by law, a tax of 81 on all beer,
lager beer, ale, porter and other similar
fermented liquors, brewed or manufac-
tured and sold or stored in warehouse, or
removed for consumption sale within
the United States, by whatever name such
liquors may be called, for every barrel
containing not more than 81 gallons, and
at a like rate for any other quantity or
for the fractional parts of barrel author
lied and defined by law. And section 1889
of the revised statutes is hereby amended
accordingly, provided, that discount OF
z X per centuIn shall be allowed upon all
sales by collectors to brewers of the stamps
provided for the payment of said tax
Special Taxes.
Sec. 2. That from and after July 1,
1898, special taxes shall be and hereby are
imposed annually as follows-that is to
say:
1. Bankers using or employing a capital
not exceeding the sum of S25, 600 shall
tai exceeding $25, 900, for every additional
81 600 in excess of $25. 600, 50, and in esti-
mating capital surplus shall be included.
The amount of such annual tax shall in
all cases be computed on the basis of the
capital and surplus for the preceding fiscal
year. Any savings bank having no capi-
tai stock and whose business is confined
to receiving deposits and loaning or in
vesting the same for the benefit of its de-
positors, and which does no other business
of banking, shall not be subject to this
tax
.. Brokers shall pay $50 Every person,
firm or company whose business it is to
negotiate purchases or sales of stocks,
bonds, exchange bullion, coined money,
bank notes, promissory notes or other Sc
curities for themselves or others shall be
regarded as a broker, provided that any
person having paid the special tax as a
banker shall not be required to pay the
special tax as broker.
8. Pawnbrokers shall pay $50.
4 Commercial brokers shall pay $50.
g. Custom house brokers shall pay $40
g. Proprietors of theaters, museums and
concert halls in cities having more than
% 900 population as shown by the last
preceding United States census shall pay
800.
z. The proprietor or proprietors of cir
cuses shall pay 500.
s. Proprietors or agents of all other
public exhibitions or shows for money
shall paw SO, and but one special tax shall
be required for exhibitions within any one
state, territory or the District of Columbia
9. Proprietors of bowling alleys and
billiard rooms shall pay So for each alley
or table
Tobacco, Cigars, Cigarettes and SNUFF.
Sec g. That there shall, in lieu of the
tax now imposed by law, be levied and
collected tax of 12 cents per pound upon
all tobacco and snuff, however prepared,
manufactured and sold or removed for
consumption or sale. and upon cigars and
cigarettes which shall be manufactured
and sold or removed for consumption or
sale there shall be levied and collected the
following taxes, to be paid by the manu-
facturer thereof-nanely, a tax of $500
per thousand on cigars of all descriptions
made of tobacco or any substitute there
for and weighing more than three pounds
per thousand, and of 81 per thousand on
cigars made of tobacco or any substitute
therefor and Weighing not more than
three pounds per thousand, and tax of
So so per thousand on cigarettes made of
tobacco or any substitute therefor and
weighing more than three pounds per
thousand. and 81. so cents per thousand on
cigarettes made of tobacco or any substi-
rute therefor and weighing not more than
three pounds per thousand The law also
provides for smaller packages and tobacco
removed from the factory or custom house
before the passage of this act bearing tax
stamps must pay tax equal to one-ha'f
the difference between the tax already
paid ard the tax levied in this act upon
such articles
Sec 4. That from and after July 1,
1898. special taxes on tobacco dealers and
manufacturers shall be and hereby are i'm
posed annually as follows, the amount of
such annual taxes to be computed in all
cases on the basis of the annual sales for
the preceding fiscal year: Dealers in leaI
tobacco whose annual sales do not exceed
81, 900 pounds shall each pay Sc. Dealers
in leaf tobacco whose annual sales exceed
80, 900 and do not exceed 100, 600 pounds
shall pay $I2 and if their annual sales ex-
ceed 100, 900 pounds shall pay $24 Deal
ers in tobacco whose annual sales exceed
10000 pounds shall each pay $12. Manu-
facturers of tobacco whose annual sales do
not exceed so, 600 pounds shall each pay
So. Manufacturers OF tobacco whose an
nual sales exceed 80, 600 and do not exceed
1OO. 900 pounds shall each pay $12 Man
ufacturers of tobacco whose annual sales
exceed 100, 600 pounds shall each pay $24.
Manufacturers of cigars whose annual
sales do not exceed 100, 600 cigars shall
each pay So Manufacturers of cigars
whose annual sales exceed 100, 600 and do
not exceed 1000 cigars shall each pay
s12. Manufacturers of cigars whose an
nual sales exceed 2o0, 900 cigars shall each
pay S24.
And every person who carries on any
business or occupation for which special
taxes are imposed by this act, without
having paid the special tax herein provid-
ed, shall, besides being liable to the pay
1nent of such special tax, be deemed guilty
of a misdeneanor and upon conviction
thereof shall pay fine of not more than
$500 or be imprisoned not more than six
months, or both, at the discretion of the
court
Sec 5. Until appropriate stamps are
prepared and furnished the stamps hereto
fore used to denote the payment of the in
ternal revenue tax on fermented liquors,
tobacco snuff CIGARS and cigarettes may