The St. Johns herald., 1898-06-25

 mage or such snip, vessel or steamer does moi ] exceed 300 tons $l. exceeding 300 tons and not ! exceeding 500 tons, g. exceeding 600 tons. $5. ceeding $1OO0 and not exceeding $l.5O0, 25 cents, and on each S5O) in excess of S1,50O. 9 cents. l Passage ticket from port in the United States to foreign port, if not osting exceeding $30S1 costing more than $50 and not exceeding $50, $3 costing more than $50 $5.
 Proxy for voting at any election for officers of a.y Incorporated company, except religious, charitable or literary societies or public ceme- terieS 10 cents
 Power of attorney, 9 cents. Protesting notes, bills of fexchange, acceptance check or draft or any marine protest, 25 cents Warehouse rece pts, 9 cents. The stamp duties on manifestS. bills of lading and passage tickets do not apply to steamboats or other vessels ply ing between ports of the United States and ports In British North America
 B--DRUGGISTS' GOODS.
 Medicinal proprietary articles and prepare tonS: Upon every pa ket, box, bottle, pot or phial, or other inclOSure, except natural spring waters and carbonated natural spring waters where such packet etc, does not exceed at the retail price 5 centS One-eighth of cent tax; when the retail price is between and 10 cents, Cne-fOurth Of 1 cent; between 10 and 15 cents three-eighths of cent, between l5 and 9 cents fve-eighths of 1 cent, and for each additional 9 cents in val e, five eighths of l cent tax. The Samo tax applies to perfumery and cosmetics and other similar articles used as applications to the hair, mouth or skin.
 Chewing gum, each package of not more than Sl retail value, cents, and for each additional dollar. cents.
 THE TAX ON WINES.
 Spalkirg or other wines when bottled for sale, upon each bottle containing one pint or less, l cent; more than one pint. 2 cents The stamp is only to be .fixed wheu the article in this schedule is sold.
 Petroleum and sugar refine s-Every person. firm, corpora ion or company carrying on the business of refining petroleum or refining Su gar, or owning or controlling any pipe line for nrOdnptS whose annual receipts eXc'ed $250,C00, is made subject to pay annually special excise tax equivalent to one-quarter Of 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 $1 900 to $100O0.
 stamp tax of l cent is to be collected on ev- cry seat sold in palace and parlOr car and On every berth sold in sleeping ear, the stamp to be affixed to the ticket aud paid by the com panv iSsuin" it
 INHERIT tCrE TAX
 A tax on iu. erl.ances and legecies exceeding $l009O Is provided as follows; On sums between S10Olu and $25O1C--Fjrst on benefits to the liueal issue orlneul ancestors, brother or sister of de ceased, at the rate of T3 cents for every SlC0
 SgCOud- To the descendant of a brother or siSe at the rate Of $l.5) for every SI0l.
 fGird-Io tLe brother or sister D the father o~ mo..e- Or 0 desc, iaHt ot a br,t ..r ofs stnr of 4IUy
 Fourth-To the brother or sister of the grand father grandmother, or a descendant of the
 
 mother, $4 for every $l00.
 Fifth--To those of any other degree of cOlla.- eral eonsangninity or strangers Ill blood or a body polite or corporate; at the rate of 8 for every $100. All legacieS or property passing by will or by the laws Of any stnte or territory to husband or wifi are exempt from tax or duty
 On sums ranging between $25,0O0 and $lOJ,0OO the rates of tax are to be multiplied by 112; on those raneing from $1O00OO to $500,000 the rates are to be multiplied by 2; on those rangi 2 from $500,00 to C0000O the rates are to be multiplied by 2}3, and on those above $1 ,0c0.C00 the rates are to be multiplied by 2. The tux Is made a lien upon the property unlil paid, and it is required that the tax shall be satisfied before the legatce paid
 CERTIFICATES OF INDEBTEDNESS.
 The secretary of the treasury is authorized to borrow from time to time at rate of interest not exceeding3 3 per cent such sums as in his judgment may be necessary tO mee, the pub ic expenditures and to issue certificates of indebt- edness in denominations of $50 or some multiple of that sum Each certificate is made payable | at such time not eXcee ding one ye from dat5 | of issue as the secretary of the treasury may | prescribe provided that the amount of such | certificate obtained shal at no time exceed !, $lC0 100000
 FEATURES OF THE STAMP TAX
 Adhesive Stamps-Secton provides that if | any person or persons shall make sign or issue any instrument or paper of any description | without it's being stamped he shall be guilty of | a miSdemeanOr, the penalty bfIng S10O at the l discretion of the court Section provides a penalty of a fine not ex | ceeding $l C00 "r imprisonment for term not | exceeding five years, or both, for cOunterfeitng he stamps. and the penalty is made to apply to | all persons having any connection with the |  PrOprietOrs of proprietary articles are given | the privilege of furnishing their own dies or de- signs for stamps a failure to perform which act | is made miSd' meanOr punishable by fine not | less than S5) nor more than $500, or by impriSon- ment Of not to exceed six months. or both. It is | also made misdemeanOr by section 10 to eyade | the provisions of she stamp law. punishable by | a fine not exceeding $200.
 Other sections following relate to the admin | istTation of the law Section 13 provides fCrtte ' dstributi n of stamps. Section 16 exempts gov | emmeut state. county and municipal bonds 1 from the Operai q of the law, and also the stocks and bonds iSSued by cooperative bNtd- i ing and loan associations whose capital stock does not exceed Sl00G0, and building and loan associations or companies that make loans only to their shareholders Section Is provides r,r g stamp tax on tela- graph Ur->s -ss. and --sr1TI~ ages o' 1..- and railroad companies over their own wires, Section 20 makes it a misdemeanOr to evade | the plans of schedule B, rel latlve to drugs, med icineS perfumery, etc., punishable by a fine not to exceed $500, imprisonment not to exceed six months. or both.
 been put up and sold at retail as prescriptions are not included in the taxable a ticleS, leaving is to apply particularly to proprietary articles. Section 24 adds the tax on proprietary articles tO the duty on them, requiring the affixing of the internal revenue stamp before withdrawal for consumption.
 TAX ON BONDS AND STOCKS.
 Schedule A, Stamp Taxes--Bonds, debeutures or certificates of indebtedness by any assOcia- ton. company or ,rpOratiOn, on each $100 of 1 face value or fraction thereof cents, and on each original issue, whether on organization or certificates of stock by any such association, company or corporation, on eacn $109 of face value Or fraction thereof. ) cents; and on all sales or agreements to sel of sales, or deliveries or transfers of shares or certificates of stock, on each SIOO of face value or fraction cents. In ease of slIe, where the evidence oftransfrr is shown only the books Of the con pauy, the stamp shall be of ownership is by trans ference the stamp shall be placed upon the certificates; and Tn case an agreement to sell, or where the transfer is by de- livery of the certificate assigned in blank. there shall be uuade and delivered by the seller to the buyer a bill or memorandum of such sale. to which the stamp hall be afiixe1. Penaty-A fine of from $500 to S1 ,0C0 and imprisonment for six months, or both.
 Upon each sale or agreement to sell any pro- ducts Or merchandise at any exchange or board of trade or other similar place, eitfer for Ires-
 
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