Middlebury register. (Middlebury, Vt.) 1886-1937, 1898-07-01

descendant 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 So for every 800.
All legacies or property passing by
will, or by the laws of any state or
territory, to husband or wife are eX-
empted from tax or duty.
On sums ranging between S25, 900 and
100000 the rates of tax are to be null
tiplied by one and one-half; on those
ranging from 100000 to 100000 the
rates are to be multiplied by two; On
those ranging from 100000 to 81 ,000, 900
the rates are to be multiplied by two and
one-half; and on those above 81 100000
the rates are to be multiplied by three.
The tax is made a lien upon the prop
erty until paid, and it is required that
the tax shall be satisfied before the
legatee is paid.
The house also accepted, among others,
the senate provisions as to rebate on fer
mented liquors, as to most of the stamp
taxes, the excise taxes on sugar and
petroleum, taxes on sleeping-car and
parlor-car tickets and the tea and
mixed -four taxes, and it receded, we are
glad to add, from its tonnage-taX pro-
vision. The senate accepted the house
provisions on stored liquors and tobacco
and the exemption of receipts from stamp
taxes, and receded from its amendment
imposing stamp taxes on articles sold
under a trademark.
The tax measure contains some other
striking features. Among these is the
tax of two dollars a barrel on beer and
Qlp thn GnpoiQ1 taU IN ha nlrnrc anH hrnlr-
ers, beginning with fifty dollars for
those employing not more than S25 600
capital; the hundred-dOllar tax on pro-
prietors of theaters, c~ircuses, ETC., in
towns of more than 5000 population
the tobacco taX-twelve cents a pound on
tobacco, $500 per thousand on cigars
weighing more than three pounds per
thousand, 81 per thousand on cigars
under that weight; a great variety of
stamp taxes on all sorts of documents,
from bonds to ocean steamer tickets and
on all sorts of druggists articles, from
pills to %perfumery. OF other taxes, those
imposed on sugar %refiners and oil trans
pOrters are of special interest, as it is
evident that the sugar trust and the
Standard Oil company are chiefly in
tended to be affected. We suspect, how
ever (suppOsing the tax not to be de-
feated IN the courts as uncOnstitutiOnal),
that the ~one-quarter of one per cent. on
the gross moun of all receipts exceed
ing S250,000 will come from the pockets
of sugar and oil consumers, and not from
the companies. The taxes on mixed
flour and on tea excited much discussion.
In addition to an annual license of Sl2
on manufacturers of mixed flour, there
is levied a tax of four cents a barrel.
The duty of ten cents a pound on tea is
probably the one which will be most felt
by all classes. Shrewd importers, antici-
pating just this juncture, have about
completed their receipts for a year to
come. 1t is said that coffee importers
had also prepared for a similar tax. As
a whole, the war revenue bill is n of
the most important revenue measures
ever passed by congress; it is significant
not only for the immediate revenue it
will secure, but also for the precedent it
will set, which may materially modify
future Federal taxation.