The San Francisco call., 1898-06-10
SANTIAGO DE CUBA FROM THE HARBOR.

pounds, SIP, and if their annual sales exceed 1000 pounds. s24.
 Dealers in other tobacco, whose annual sales exceed 5O 900 pounds, SIP Those selling their own products at the place of manufacture are exempted from this tax.
 Manufacturers of tobacco whose annual sales do not exceed 50,00O pounds. s6.
 Manufacturers whose sales exceed 50,00O and sales exceed 100000 pounds $24. Manufactur- CTS of cigars whose annual sales do not eX- ceed 1000 cigars, SC. Manufacturers whose sales exceed 100000 and not 200 GOO cigars SIP. Manufacturers whose sales exceed 100000 cigars, S24.
 Idfe-On each policy for each s1OO 10 cents on the amount insured. On policies on the indus trial weekly plan, 40 per cent of the amount of the first weekly premium is charged. Fra ternal beneficiary societies and purely local CO., operative companies, employees relief associa- tions, operated on the lodge system or local eo- operative plan. 'organized and conducted solely by the members thereof for the exclusive benefit of its members and not for profit are exempted. q.
 Insurance (marine inland, fire)-Each policy 1a cent each $l. Cooperative and mutual companies are exempted
 Insurance Casualty, fidelity and glarantee)- Each policy and each bond for the performance of the duties of any office or position or other each contract obligation guaranteeing the validity of bonds other obligations issued by any State, county, municipal or other public body, or guaranteeing titles to real estate, or mercantile credits, guaranteed by any surety company upon the premium cnarged, 42 cent
 Lease. land or tenement, not exceeding one year, 25 cents; exceeding one year and not ex- ceeding three years, 50 cents; exceeding three years, s1.
 Manifest for customs house entry or clear of cargo for foreign port, IT the regis tared tonrage of such ship, vessel steamer does net exceed 300 tons. Sl; exceeding 300 tons ard not exceeding 600 tons, s. Exceeding tV0
 Mortgage of real estate or personal property exceeding 5000 and not exceeding Sl9W z. oh n
 Passage ticket from any port in the Cnted States to a foreign port, if not costing exceed ing s9O, sl costing more than $30, and not ex- ceeding S60, 8; costing more than $50, S9. of any incorporated company, except religious charitable or literary societies or prpllc ceme- teries, 10 cents.
 Power of attorney. 25 cents.
 Protesting notes bills of exchange, accent- ance, check or draft any marine protest, 25 stfmn duties on manifests, bills Of lading and passage tickets do not apply to stearnllotts or other vessels plying between ports, of the United States and ports in British North
 ADHESIVE STAMPS.
 Section provides that if any person or per sons shall make, sign or issue any instrument li,l stamped he shall be guilty of a misdemeanor the penalty being 500 at the discretion or the
 Section provides a penalty of a fine not ex- ceeding 5000 or Imprisonment for term not
  ing the stamps and the penalty is made to ap- ply to all persons having any connection with the counterfeiting. the privilege of furnishing their own dies or designs for stamps; failure to perform which act is made misdemeanor punishable by a fine of not less than $50 nor more than $500, or by imprisonment of not to excaed six months. or both. It is also made a mlsdemeanor by section 10 to evade the provisions of the stamp law, punishable by a fine not exceeding s2Oo
 Other sections following relate to the admin stration of the law. Section 12 provides for the distribution of stamps. Section 16 exempts bonds from the operation of the law and also the stocks and bonds issued by cooperative building and loan associations whose capital stock does not exceed s1O.000. and building and loan associations or companies that make loans only to their shareholders.
 Section IS provides for stamp tax on tele- graph messages and eXempts messages of of ficers and employees of the Government on of ficial business and also the messages of tele graph and railroad companies over their own lines.
 the plans of schedule B, relative to drugs, medicines, perfumery. etc, punishable by a fine not to exceed $500 or imprisonment to not
 JJncompounded medicines or those having been put up and sold at retail as prescriptions ing it to apply particularly to proprietary ticles.
 to the duty on them requiring the affxing of the internal revenue stamp before withdrawal for consumption.
 SCHEDULE A STAMP TAXES.
 Bonds, debentures or. certificates of indebt- edness by any association, company or corpo- ration, on each hundred dollars of face value or fraction thereof, five cents, and on each organization or certificates of stock by any such association. company or corporation, each one hundred dollars of face value frac- tion thereof, five cents. and on all sales agreements to sell, a memoranda of sales of stock, on each one hundred dollars or face value fraction, two cents; in case of sale where the evidence of transfer is shown only bv the books of the company the stamp shall be placed upon such books, and where the change of ownership is by transference the stamp shall be placed upon tho certificates; and in case an agreement to sell or where the transfer is by delivery of the certificate as signed in blank there shall be made and deliv- cred by the seller to the buyer bill mem orandum of such sale to which the stamp shall s1OO0 and imprisonment for six months or both
 Upon each sale or agreement to sell any products or merchandise at any exchange or board of trade or other similar place either for present future delivery, for each s1OO in value of said sale or agreement of sale or agreement to sell l cent, and for each addi- tional s100 fractional part thereof in excess of S10O, l cent provided that every sale or agreement to sell there shall be made and de- iivered by the seller to the buyer a bill memo randum of such sale, to which there shall be affixed lawful stamp or stamps in value equal to the amount of tax on such sale
 Bank check. draft or certificate of deposit not drawing interest, or order for the pay ment of any sum of money drawn upon ar issued by any bank, trust company or any person or persons. companies or corporations, cents.
 Bills of exchange dnternationaD. draft, cer- tficate of deposit drawing interest,". or order for the payment of any sum of money other wise than at sight or on demand, or any promissory note except bank notes issued for circulation, and for each renewal of the same for sum not exceeding $1o0, cents; and for each additional s10O or fractional part thereof in excess of $100, cents.
 Bills of exchange tforeign) or letters of credit. if drawn singiy for sum not ex- ceeding s100, 1 cents; and for each s100 or frac- tonal part thereof in excess of s100, 4 cents If drawn in sets of two or more, for every bill of each set. where the sum does not ex- ceed s100 in any foreign currency. cents. and for each S100 or fractional part in excess of S100 cents
 I Bills of ladng or receipt (other than charter party) for any goods merchandise to be ex- ported to any foreign port place. 10 cents.
 EXPRESS OR FREIGHT.
 It is made the duty of every railroad or