The Portland daily press., 1898-06-25

of foreign manufacture ana imported or OF
domestic manufacture, shall be deemed
the manufacturer thereof and shall be sub
ject to all the taxes, liabilities and penal
ties imposed by law for the sale OF articles
without the use of the proper stamp denot-
ing the tax paid thereon, and all such ar
ticles of foreign manufacture shall, in adj
dition to the import duty imposed on the
same, be subject to the stamp tax pre-
scribed in this act; provided further that
Internal revenue stamps required by exist
ing law on imported merchandise shall be
affixed thereto and cancelled at the expense
of the owner OF importer before the with
drawal of such merchandise for consump-
ton.
Section as provides for the preparation
of the stamps, etc.
Schedule A-Stamp Taxes.
Bonds, debentures or certificates Of in
debtedness issued after the 1st day Of July,
1893, by any association, company or cor
poration, on each 500 of face value or
fraction thereof, cents, and on each orig
inal issue, whether on organizatics or re-
organization, Of certificates of stock by any
such association, company or corporation,
on each 800 Of face value or fraction
thereof, cents, and on all sales or agree
lnent to sell or memoranda of sales or de-
liveries OF transfers of shares or certificates
of stock in any association, company or
corporation, whether made upon or shown
by the books Of the association, company
or corporation, or by any assignment in
blank, or by any delivery, or by any paper
or agreement or memorandum or other
avidanaa 0f ira, cFa L.
titling the holder in any manner to the
benefit OF such stock, or to secure the fu-
ture payment of money, or for the future
transfer of any stock, on each 800 of face
value or fraction thereof, 2 cents provided
that in case of sale where the evidence of
transfer is shown only by the books of the
company the stamp shall be placed upon
such books, and where the change of own
ership is by transfer certificate the stamp
shall be placed upon the certificate, and in
cases of an agreement to sell or where the
transfer Is by delivery of the certificate as
signed in blank there shall be made and
delivered by the seller to the buyer bill
or memorandum Of such sale, to which
the stamp shall be affixed and every bill
or memorandum of sale or agreement to
Oval O01OAO AAiSAuiOICNk oLcAi1 oiiOW uuO dduC
thereof, the name Of the seller, the amount
Of the sale and the matter or thing to
which it refers. Penalty, fine of not
less than $500 nor more than 81, 900 or
imprisonment not more than six months,
or both)
Upon each sale, agreement of sale or
agreement to sell any products or mer-
chandise at any exchange or board of trade
or other similar place, either for present or
future delivery, for each 800 Of value Of
said sale or agreement of sale OF agreement
to sell, cent and for each additional 800
or fractional part thereof in excess of 500,
l cent, provided that on every sale or
agreement Of sale or agreement to sell, as
aforesaid, there shall be made and deliv-
cred by the seller to the buyer bill, mem
orandum, agreement or other evidence of
such sale, agreement Of sale OF agreement
to sell, to which there shall be affixed a
lawful stamp or stamps in value, equal to
the amount Of the tax on such sale. And
every such bill, memorandum or other
evidence of sale or agreement to sell shall
show the date thereof, the name of the
seller, the amount of the sale and the mat
ter or thing to which it refers, and any
person or persons liable to pay the tax as
herein provided, or any one who acts in
the matter as agent or broker for such
person or persons, who shall make any
such sale or agreement of sale, or agree
ment to SELL or who shall, in pursuance
of any such sale, agreement or sale or
agreement to sell, deliver any such prod
ucts or merchandise without a bill, mem
orandum or other evidence thereof as here
in required, or who shall deliver such bill,
memorandum 0r other evidence of sale, or
agreement to SELL. without having the
proper stamps affixed thereto, with intent
to evade the foregoing provisions, shall be
deemed guilty Of a misdemeanor, and
upon conviction thereof shall pay fine of
not less than $500 nor more than 81 900,
or be imprisoned not more than six
months, or both, at the discretion of the
court.
Stamps or Checks, Drafts, Etc.
Bank check, draft or certificate of de-
post not drawing interest or order for the
payment of any sum of money drawn upon
or issued by any bank, trust company or
any person or persons, companies or cor
porations at sight or on demand 2 cents
Bill of exchange (inland), draft, GER
tlncate OF deposit drawing interest or Or
der for the payment of any sum of money,
otherwise than at sight or on demand, or
any promissory note except bank notes is
sued for circulation, and for each renewal
OF the same, for sum not exceeding 500,
cents, and for each additional 500 or
fractional part thereof in excess of 800, 2
cents, and from and after the LIST day Of
July, 1898, the provisions of this paragraph
shall apply as well to original domestic
money orders issued by the government.
Bill Of exchange foreign) or letter Of
credit (including orders by telegraph or
otherwise for the payment of money issued
by express or other companies or any per-
son or persons), drawn in but payable out
OF the United States, shall pay for a sum
not exceeding 800, cents, and for each
500 or fractional part thereof in excess of
800, cents. If drawn in sets of two or
more, for every bill of each set, where the
sum made payable shall not exceed $780, Q
cents, and for each 800 or fractional part
thereof in excess of 500, 2 cents. Bills Of
lading or receipts (other than charter
party for any goods, merchandise OF eff
fects to be exported from a port or place in
the United States to any foreign port or
place, 10 cents.
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