El Paso daily herald. (El Paso, Tex.) 1881-1901, 1898-07-01

Bills of lading or receipt (other than
charter party fol-. nything to be ex-
ported, 10 cents.
Domestic bills of lading and similar
evidences of receipt for shipment is
sued by common carriers,
cent.
Telephone messages costing more than
Is cents each, l cent.
Bonds of indemnify or surety, and all
bonds not otherwise provided for, SO
cents.
Certificate of profits or showing in
terest in property or accumulations
of any company, and on all transfers
of such, for each 800, 2 cents.
Certificate of damage or other docu-
ments issued by any port warden or
marine surveyor, 25 cents.
All other certificates, 10 cents.
Ship charters, under 300 tons, 50; 300
to 600 tons, IS: over 600 tons, $40.
Brokers note or memorandum OF sale
of any property, 10 cents.
erty, 800 to $500, SO cents; each ad-
ditional $500, so cents.
kilograms, 1 cent each.
Custom house entries, under 800, 25
cents: 800 to $500, so cents; over
$500, 81.
Entry for withdrawal from bonded
warehouse, so cents,
Life insurance policies, for each 500
of amount insured, cents. Excep-
tions are fraternal or cooperative
bodies conducted for benefit of mem
bers and not for profit.
Industrial or weekly payment life In
surance, 40 per cent of amount OF first
weekly premium.
Marine, inland, or fire insurance, upon
amount OF premium. cent on each
dollar. Cooperative companies not
conducted for profit are exempt, =,
Casualty, fidelity, guarantee, and all
other insurance, on amount or pre-
MUM, ! cent on each dollar.
Lease or similar instrument, for real
property, less than 1 year, 25 cents;
l to years, so cents; over years, 81.
Clearance of cargoes for foreign porte,
ships under 300 tons, 81; 300 to 600
tons, 50; over 900 tons, IS.
Mortgage, or conveyance in trust, OF
any property, when intended as Sc
curity for payment of money, $1,000
to $500, Is cents; on each $500 adj
ditional, 25 cents.
Every transfer of mortgage, lease, or
insurance policy, and every renewal
of agreement of whatsoever sort,
howsoever made, is subject to same
tax as original.
Foreign passage tickets, less than $50,
81; $50 to $50, 50; more than $50, So
Power of attorney or proxy for voting
at corporation elections, except re-
ligious, charitable, or literary So
cieties, and cemeteries, 10 cents.
All other powers of attorney, 20 cents.
Papers in war claims against the
United States require no stamp.
Every protest, % cents.
NJ int
agricultural products deposited by
the grower for sale, 25 cents.
Taxes above imposed on bills of lading
and passage tickets do not apply on
vessels plying between the United
States and Canada.
The law provides that every lnstru-
ment or document enumerated in the
foregoing must bear an adhesive stamp
to the proper amount, the absence of
this stamp making the paper illegal
and laying the maker liable to prose.
cution for misdemeanor, and to q pen
atty of fine or imprisonment, varying
in different cases.
The stamp, when affixed, must be
cancelled by the user. This is done
by writing or stamping thereon the
initials of his name and the date of
such cancellation. The penalty for
using unstamped paper bears alike on
maker and acceptor, on payer and re-
ceiver.
The law provides that intent to de-
fraud the government must be shown
In order to a conviction for INSIDE
meanor. Where the stamp has been
omitted by inadvertence it may be
subsequently affixed upon payment of
a penalty of ten dollars, and in case
the amount of required tax is over if
ty dollars, of interest at per cent. for
the time during which the stamp
should have been affixed. The collec-
tor may remit this penalty in discretion.
Instruments issued in foreign coun-
tries come under these laws.
Stamp taxes are provided upon all
medicinal articles compounded upon
formula, published or unpublished, in
the style of proprietary medicines in
general, or which are advertised as
specifics or as having any peculiar ad-
vantage. This does not apply to medi-
cines put up on written prescription of
q properly certified practitioner, and
sold at retail only. 1t does not apply
The tax on such articles is graduated
as follows: Retail value cents or
under, cent for each packet; 5 to 10
cents, 2-8 cent: 10 to Is cents, cent: