Evening star. [volume] (Washington, D.C.) 1854-1972, 1898-06-10

| panies, employees relief associations oper-
| ated on the lodge system local cooper
| alive plan, organized and conducted solely
| by the members thereof for the exclusive
| benefit of its members and not for profit
| are exempted.
Insurance (marine, inland, fire., each
| policy ore-Ealf of one cent each dollar.
| Cooperative and mutual companies are ex-
| CmDted.
Insurance Casualty, fidelity and guar
| antee), each policy and each bond for the
! performance of the duties of any office
or position other obligation of the ma
| ture of indemnity, and each contract or
obligation guaranteeing the validity of
bonds or other Obligations issued by any
state, county, municipal or other public
body, or guaranteeing titles to real estate
or mercantile credits executed or guaran-
teed by any surety company upon the
amount of premium charged, one-half of
one cent on eacn dollar.
Lease land tenement, not exceeding
one year, - cents: exec eding one year and
not exceeding three years, 80 cents: exceed
ing three years, 81. Manifest for Gus
tom house entry or clearance of cargo for
a foreign port, if the registered tonnage of
such ship. vessel steamer does not ex-
coed 800 tons, 81. Exceeding 300 tons and
I OF exceeding GOO tons, 50. Exceeding 600
tons. s.. Mortgage of real tate, or per
sonal property exceeding S1,G.D and not eX-
Ceeding $1,000. % cents. and on each $500
in excess of 81. 800, p cents.
Passage ticket from port in the United
States to a foreign port, if costing not ex-
ceeeding $50, 81; costing more than $50 and
not exceeding $50, 50; costing more than
$50, So.
Proxy for voting at any election for Off
GERS of any incorporated company, except
religious, charitable, or literary societies or
public cemeteries 10 cents.
Power of attorney. 25 cents; not to apply
to the collection of ex-soldiers claims
against the government on account OF the
military or naval service.
Protest of notes, bills Of exchange. ac-
ceptance. check draft or any marine
protest 20 cents. Warehouse receipts, %
cents. The stamp duties on manifests. bills
of lading and passage tickets do not apply
to steamboats, or other vessels plying be-
tween ports of the United States and ports
in British North America
Schedule b.
Medicinal proprietary articles and prepa-
ratons: Upon every packet, box, bottle,
pot or phial or other Enclosure, containing
any pills, powders, tinctures, troches or
loZenges, sirups cordals, bitters, anodynes.
| tonics, plasters, liniments, salves, ONT
ments. pastes, drops, waters Except nat
ural spring waters and carbonated natural
spring waters), essences, spirits, oils and
all medicinal preparations compositions,
whatsoever. made and sold. or removed for
sale by any person wherein the person max
ing preparing the same has or claims to
have any private formula or any exclusive
right where such packet, etc, does not eX-
coed at the retail price. cents, one-eighth
of / cent tax; when the retail price is be-
tween . and 10 cents, one-fourth or cent;
between 10 and 10 cents, three-eiShths of a
cent; between Is and % cents, fve-eighths
of cent. and for each additional 20 cents,
in value, tive-eighths of cent tax
Perfumery and cosmetics and other SIM
liar articles used applications TO the
hair, mouth or skin. otherwise used
where the packet, box, bottle, etc, does
4 tnl nrin = ia
eighth of 1 cent tax; when the price Is be-
tween and 10 cents, one-quarter of a cent;
between 10 and Is cents. three-eighths of a
cent; between 10 and % cents, ave elghths
of cent: each additional % cents i'll value,
five-eighths of a cent tax. Chewing gum,
each package of not more than 81 retail
value, cents and for each additional dol
lar, cents
Sparkling or other wines when bottled for
sale, upon each bottle containing one pint
or less l cent: more than one pint,
cents The stamp is only to be affixed
when the article in this schedule Is sold.
Petroleum and Sugar Refners.
Every person. firm, corporation, or conf
pany carrying on dong the business of
refining petroleum, or refining sugar, or
| owning controlling any pipe line for
| transporting oil or other products, whose
| gross annual receipts exceed S2oJoOO is
made subject to pay ANNUALLY a special ex-
| else tax equivalent to- ene-quarter OF per
cent on the gross amount of all receipts IN
excess of that sum-. i Returns to be made
| monthly. The penalty is fine of from
81 900 to $4,000 A stamp tax OF cent is
| to be collected on every seat sold In palace
or parlor car, and oPleyery berth sold IN
| sleeping car, the stamp to, be afnxed TO the
| ticket and paid by the company issuing It,
Inheritan Tax.
| A tax on Uncertainties and legacies ex-
ceeding $4,000, on personal property is
| provided as follows: la u
On sums between $4,000 and sos 900
First on benefits to them lineal issue or
lineal ancestor, brother, oor sister. of the
| deceased, at the rateiDf IS cents for every
$780, "a
| Second. to the descendant of a brother or
| sister at the rate ofip,$1.51 for every 500.
| father or mother, or a 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 descen-
| dant of the brother or sister of the grand
father or grandmother. 81 for every 500.
| Fifth, to those of any other degree of
blood or a body polite or corporate, at
the rate OF IS for every 800. All legacieS
or property passing by will, or by the laws
OF any state territory, to husband or
wife, are exempted from tax or duty.
On sums ranging between $4,000 and
100000 the rates of tax are to be multi
piled by enc and one-haif; on those rang
| ing from S1eO 600 to $500 600 the rates are
to be multiplied by two; on those ranging
from $500 600 to 81 100000 the rates are to
be multiplied by two and one-half; and on
those above 81 900, 900, the rates are to be
multiplied by three
The tax Is made lien upon the property