The Opelousas courier., 1898-08-13
M Miscellaneous Stamp ACT.

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For the information of the readers OF
the COURIER, we publish below a mis-
c%ellaneous list of Internal Revenue
Stamp taxes that must be paid by
the people. We take the article from
the Alexandria Town Talk:
On bonds, de%bentures, certificates OF
Indebtedness, 5 cents on each $500 OF
face value.
On sales or agreement to sell, shares
or certificates of stock, 2 cents on each
800.
On sales or agreements of sale OF any
products or merchandise at any ex-
change, / cent on each 500 Of value.
On bank checks, drafts, certificates of
deposit not drawing interest, and
money orders of all kinds, 9 cents.
On each bill of exchange, draft, ce.
tificate of deposit, drawing interest,
prcmissory note, 9 cents OF each 500.
On foreign bills of exchange and let
tiers of credit, 4 cents on each 800.
On each bill of lading, or receipt for
export, or other than charter party, 10
cents.
On each bill of lading or manifest for
goods sent by freight or express with
in the United States, 1 cen
Or each telephone message costing
Is cents or more, l cent.
On each bond of indemnity, so cents
On each certificate of profits of com
panies and corporations, 2 cents on
each 800 of face value.
Certificates of damage and other doe
uments iesued by port wardens, 25
cents.
On certificates of all kinds required
by law, no: otherwise specified, 10
cents.
On every charter Of q vessel OF re-
newal of transfer of same: On regis
tered not exceeding 800 tons, So; on
registered tonnage not exceeding 600
tons, So; on registered tonnage OF
more than 600 hundred tons, 10 cents.
Brokers note, or memorandum of
sale of property or merchandise, $40.
On every conveyance or deed of
more than 800 and less than $500, so
cents.
On every telegraph message, l cent.
On eyery custom house eutry, not eX-
ceeding 800 OF value, % cents $500 of
value, so cents exceeding $500 OF val
ue, 81,
On every withdrawal Of goods from
customs bonded warehouse, so cents.
On every lease for one year, 25 cents,
for three years, so cents; for more than
three years, ST..
On registered tonnage of 800 tonsl ST..
On registered tonnage Of more than
600 tons, SIS.
On mortgages of moro than 81 900,
and not exceeding $1,000. IS cents, aud
on each additional $500, or fraction
thereof IS cents.
Power of attorney: Incorporated
companies OF associations, 10 cents Eek
cept religious, etc, s0cieties) to sell or
lease real estate, 25 cents.
On protest of note, bill of exchange,
check, etc, or marine protest, 25 cents.
On Iegacies, exceeding $4,000, and
not exceeding 1926. 600, a graded tax of
from rs cents to SIS on each 800. which
graded tax is to he multiplied by II on
than 100000; multiplied by 2. where
eeed $500, 600 multiplied by 81, where
the value OF the property does not ex-
coed $1,000, 900, and multiplied by 3
when in excess of 81, 900, 900.
Violation of the act by evasion of the
stamp taxes on proprietary and patent
ed articles is punishable by a fine of
$500 Or six months imprisonment.
Evasion of the stamp tax on documents,
papers, etc, is punishable by a fine eff
800. Forging or c0unterfeiting stamps
is punishable by a fine Of $1,000, or con-
finement at hard labor for five years.
Bankers are taxed according to CAPT
tai invested. Financial brokers must
pay a tax. P~awnbrokers must pay $40
monthly.
A life insurance policy shall pay a
tax of s cents for each 800 or
part thereof on the amount
insured; provided, that on industrial or
payment insurance the tax
shall be 40 per cent of the amount Of
the first weekly premium.
Mixed flour manufacturers are taxed.
Tlleater proprietors are taxed.
Billiard and pool tables are taxed SIS
each.
Manufacturers Of tobacco, cigars, and
must pay IN extra tax.
Teas are taxed 10 cents per pound,
payable by importers.
Manufacturers of patent medicines
must pay a stamp tax on all goods man
afactured.
Retail dealers in medicinal prepare
lions, perfumery, cosmetics and similar
articles must stamp them when sold, ii
are now in stock.
Chewing gum, wines, parlor and
cars are all taxed.
On each passage ticket to a foreign
bort (not in British North America)
not exceeding $50, ST. ; $50 to
500, SO; costing more than 500, SIS.