The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1898-04-30
DETAILS OF THE TARIFF ACT
Revenue From Fermented Liquors,
Tobacco, and a Stamp Tax on Doc
uments and kilograms.

enue measure, which the Republican mem
bers of the ways and means committee have
prepared. The Democrats have decided to
offer an income tax amendment.
Chairman Dingley estimates that the meas
ure as framed, will raise between 800, 000,-
600 and 100000, 900. Tea and coffee, rail
road tickets and petroleum, all of which were
considered at different times as subjects for
taxation. are not touched in the bill. The
revenue to be derived is distributed as fol-
lows: Fermented liquors, So, 100000; to-
bacco. SIS, 900. 900; cigars, s., 900, 900: tobac
co licenses, IS, 900, 900; stamp tax on docu-
ments. kilograms, &C., S30,000,0O0: tonnage
tax. 81, 500. 900. The amount to be raised by
the stamp tax on Wines mineral waters. chew
ing gum, &C., has not been estimated.
TAN ON BEER AND TOBACCO.
The tax on beer, ale and fermented liquors
is increased from 81 to 81 IL barrel. The tax
on tobacco snuff is increased to II cents Il
pound. upon cigars to 81 per thousand, weigh
ing more than three pounds per thousand: 81
on cigars weighing less than three pounds per
thousands: 81 upon cigarettes weighing more
than three pounds per thousand. and 50 on
cigarettes weighing less than three pounds.
In addition to the quantity of tobacco and
snuff. in packages, now authorized by law.
there may be packages OF smoking tobacco
containing one and three fourths ounces. and
in addition to the number now authorized by
law in packages of cigarettes, there may be
packages containing eight and sixteen cigar
cites each, and the commissioner of internal
revenue. with the approval of the Secretary
of the Treasury, is authorized to provide suita-
BILE stamps for the payment of taxes thereon.
4 compenSating tax of six cents Il pound
on toLaccO and snuff: Of 81 per thousand on
cigars and 81 a thousand on cigarettes is levied
ON stock on hand.
DEALERS IN TOBACCO.
The following licenses are placed on tObac-
co dealers: Dealers in leaf tobacco whose
sales do not exceed so, 600, shall pay S24
license: those whose sales exceed $4,000.
SIS: dealers in tobacco whose sales do not
exceed $1,000. $3.50 in excess of that
amount, SD.
PeddlcrS of tobacco shall be classified and
rated as follows. to wit: When travelling with
more than two horses. mules. or other ami
mails. H. Of the first class. SIS: when travel
ing with TWO horses, mules or other animals,
sd: when travelling with one horse. mule or
ether animal. SD: when travelling On foot or
bv public conveyance, or by private convey
ancc other than hereby described $40.
ANY person who sells or offers to sell and de
liver manufactured tobacco, snuff and cigars
}
the town or through the country shall hc
garlcd peddler Of tobacco.
PROVISIONS OF THE STAMP TAN.
The provisions OF the stamp tax include
proprietary medicine and similar preparations.
Il tax Of l cent on all packets. boxes, bottles.
&c. which retail at % cents or less; cents
between - and 80 cents. , cents between 30
and - cCuls cents between - and Il dol
lar. and for each 80 cents, or fraction thereof
above that amount, an additional cents.
The same schedule applies TO pcrtumery
and cosmetics. Chewing gum is to pay cent
for packets retailing at cents. and cents
for packets exceeding ) cents. Ginger ale
and mineral waters are TO pay cent per pint.
and wine cents per pint.
Bonds. dcbentureS or other certificates Of
Indebtedness. after June Ist. issued by any
association. corporation. &c. are to pay
cents ON each 500 or fraction thereof issued.
and on all transfers of shares or certificates of
stock. cents ON each 500 oil face. On
bauk checks and drafts, exceeding $40. >
cents. Bills Of exchange, drafts at light, or
promisory notes for circulation not exceeding
500. ) cents: between 500 and 5000. 10
cents: between 500 and $3.50, 10 cents; be-
tween $500 and $500. 20 cents: $500 and
500, 80 cents: $3.50 and $1,000, 40 cents;
81, 900 and -, 800, 81; 81, 800 and $1,000,
81. so. and for each 81. 800 in excess OF So
600, 81. Bills of ladng. receipts for goods,
merchandise, Nc, for export, 10 cents each:
express packages. cent upon all such rs pay
not 10 exceed % cents; between - cents and
81, = cents: III excess Of 81, cents. lndem-
nifying bonds, 80 cents: all other bonds re-
quired in legal proceedings, - cents; certif
Gates Of profits ON each 500 of face value. >
cents: certificate Of damage or otherwise is
sued by port warden, % cents.
CERTIFICATES OF DEPOSIT.
Certificates OF deposit of money in bank or
trust companies pay two cents for sums not
exceeding 500. five cents above that amount.
Certificates of other descriptions, 10 cents.
Ieegraphlc messages, except press news
one cent on messages below the
charge of 20 cents, and three cents where the
charge is above 20 cents.
MORTGAGES.
Mortgages not exceeding 5000, % cents:
between $500 and 81 600. 81; between 81 200
and 81, 800, 50; between 81, 500 and 5000
s.; between 1000 and so, 600, $40: between
S10,0 and $40. 900, S15: for each additional
$4,000. so; passage ticket for Il foreign
port, if less than $50, 81: exceeding $50. s.:
power of attorney, - cents: power of attor-
ney to convey real estate or rent or lease the
same. 81; probate of will or letters of admin
istration where the estate does not exceed 81
800, 30 cents; between 81, 800 and 81. 900, 81:
between $1,000 and $4,000, 50: between
$40, 600 and $4,000, s.: between $50. 900
and 100000 $40: between 100000 and
$3.50. 900, 500 and for each additional $50
900, $40: protest against any note, check, ac-
ceptance, &c. % cents; warehouse receipt
for goods in merchandise. &c. held in stor-
age. % cents.
The bill also imposes Il system of tonnage
taxes OF eight cents per ton. not to exceed %
cents pr ton per year, upon all vessels from
Il foreign port, and from the receipts from
these duties S750,0O0 is appropriated for the
marine hospital service.
5000, 100000 BOND ISSUE.
The loan provisions of the bill are as fol-
lows: That the Secretary Of the Treasury is
hereby authorized to borrow on the credit of
the United States the sum of $500, 000,0 900. or
so much thereof as may be necessary, and to
prepare and issue therefor at not less than
par, coupon or registered bonds of the United
States in such form as he may prescribe, and
IN denomination Of $50 or some multiple of
that sum, redeemable in coin at the pleasure
OF the United States after ten years from the
date OF their Issue, and payable twenty years
from such date, and bearing interest payable
quarterly In coin, at the rate of 8 per cent.
per annum; and the bonds herein authorized
shall be exempt from all taxes or duties of
the United States, as we'll as from taxation in
any form by or under state, municipal or To-
cal authority. Provided that the bonds
by this section shall be first offered
as popular loan under such regulations TO
be prescribed by the Secretary of the Treas
ury, as will give opportunity to the citizens of
the United States to participate in the sub
to such loan.
HOSTTTE SOTTnnp0N