The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1898-06-10

cies on the industrial or weekly plan,
40 per cent. of the amount Of the first
weekly premium is charged. Frater-
nal beneficiary societies and purely
local cooperative relief associations,
operated on the lodge system or local
cooperative plan, organized and con-
Quoted solely by the members thereof
for the exclusive benefit Of its members
and not for profit are exempted.
Insurance (marine in land, ire)-f
Each policy one-half of one cent on
each dollar. Cooperative and mutual
companies are exempted.
| Insurance Casualty, fidelity and
guarantee)-Each policy and each bond
for the performance of the duties Of
any office or position. or other obliga-
ton of the nature of indemnity, and
each contract or obligation guarantee
ing the validity Of bonds or other OBJ
legations issued by any State, county,
municipal or or other public body, or
guaranteeing titles to real estate or
mercantile credits, guaranteed by any
surety company upon the premium
| charged, One-half of one cent on each
dollar.
Lease, land or tenant, not exceeding
one year. . cents; exceeding one year
and not exceeding three years, %
cents; exceeding three years, 81.
Manifest for custom-house entry or
clearance of cargo for a foreign port,
if the registered tonnage of such ship,
vessel or steamer does not exceed 800
tons, 81; exceeding 800 tons and not
exceeding 600 tons, So; exceeding $50
| TONS so.
Mortgage on real estate or personal
|
ceeding 81, 800, % cents; and on each
$500 in excess Of $500, % cents.
! Passage ticket from a port in the
United States to a foreign port, if not
costing exceeding $50, 81; costing more
than $50 and not exceeding $50. So;
costing more than $50, So.
Proxy for voting at any election for
officers of any incorporated company,
except religious, charitable or literary
societies or public cemeteries, 10 cents
Power of attorney, 25 cents.
! Protesting notes. bills of exchange,
acceptance, check or draft or any ma
rine protest, % cents. Warehouse re-
ceipts, 70 cents. The stamp duties on
manifests, bills of lading and passage
tickets do not apply to steamboats, or
other vessels plying between ports Of
| the United States and ports in British
| North America.
SCHEDULE B.
Medical proprietary articles and
experimentation every packet, box,
bottle, pot or phial, or other Enclosure,
except natural spring waters and car
| donated natural spring waters, where
! such packet, etc., does not exceed at
the retail price cents, one-eighth Of l
| cent tax; when the retail price is be-
tween and 10 cents, one-fourth Of l
cent; between 10 and ID cents, three
| eighths of l cent; between 10 and 20
cents, five-eighths of a cent, and for
each additional % cents in value, five
eighths Of l cent tax. The same tax
applies to perfumery and cosmetics and
other similar articles used as applica-
lions to the hair, mouth or skin.
! Chewing gum, each package of not
more than 81 retail value, 4 cents, and
for each additional dollar, 4 cents.
| Sparkling or other wines, when bot
tied for sale, upon each bottle contain
| ing one pint or less, i cent; more than
one pint cents. The stamp is only
to be affixed when the article in this
schedule is sold.
PETROLEUM AND SUGAR REIN
| ERS.
| Every person, firm, corporation or
company carrying on the business of
refining petroleum or refining sugar, or
owning or controlling any pipe line for
| transporting oil or other products,
| whose gross annual receipts exceed
S2JOOOO is made subject to pay annu-
ally special excise tax equivalent to
one-quarter of / per cent. Aon the gross
amount of all receipts in excess of that
c11r az, 70 he h
The penalty is a fine from 81 200 to
$4,000.
A stamp tax of 1 cent is to- be col
lected on every seat sold in palace
and a parlor car and on every berth
sold in a sleeping car, the tax to be
| affixed to the ticket and paid by the
company issuing it.
INHERITANCE TAX.
| A tax on inheritances and legacies
exceeding $4,000 is provided as fol-
lows:
On sums between $4,000 and $50, O0O
First, on benefits to the lineal issue
or lineal ancestors, brother or sister
of deceased, at the rate of 10 cents for
every 500.
Second, to the descendant of a broth
er or sister at the rate of $15O for
every 500
Third, to the brother or sister of the
father or mother, or a descendant of
a brother or sister of the father or
mother, at the rate Of So for every
$1OO
Fourth, to the brother or sister of
the grandfather, grandmother, or a de-
scendant Of the brother or sister of the
grandfather or grandmother, 81 for
every 500.
Fifth, to those Of any other degree
of collateral consanguinity or strangers
in blood or a body polite or corporate,
at the rate Of S. for every 500. All
legacies or property passing by will
or by the laws of any State or Ter
ritory 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 multiplied by one and
one-half: on those ranging from $780,
600 to S5OO,OOO, the rates are to be
multiplied by two; on those ranging
from 100000 to 81 100000, the rates
are to be multiplied by two and one
! half; and on those above S1OOO,OOO
the rates are to be multiplied by three.
The tax is made a lien upon the
property until paid, and it is required
that the tax shall be satisfied before
the legatee is paid.
CERTIFICATES OF INDEBTED
NESS.
The Secretary of the Treasury is au-
thorized to borrow from time to time,