The Providence news. (Providence [R.I.]) 1891-1906, 1898-06-10
TAX ON BEER DOUBLED.
Rate on Tobacco ani Snuff is Placed
at II Cents a Pound.
BECOMES OPERATIVE AT ONCE,

u
act is TO take effect on the day succeed
ing the date of its passage, except as
otherwise specially providedfor;
A tax Of 81 on all beer. lager beer. ale.
porter and other similar fermented
LIQUORS. brewed or manufactured and
sold or stored in warehouses. or removed
for consumption or sale. for every barrei
containing not more than 81 gallons;
and at a like rate for any other quancty
or fractional part of barrel. with dls-
count of 7ih percent on all sales by col
lectors to brewers OF the stamps provided
for the payment OF the tax. An addi-
tional proviso was added as follows by
the conference: THAT the additional
tax imposed in this section on all fer
mented liquor stored in warehouses, 10
which a stamp had been affixed. shall be
assessed and collected In the manner now
provided by law for the collection OF
taxes not paid by stamps
Special taxes from July 1: Bankers
employing a capital not exceeding $2b.-
900. $50; employing q capital exceeding
900 for every additional $1,000, ~;
surplus included in capital. The amount
OF such annual tax TO be computed on
the basis Of the capital and surplus Tor
the preceding fiscal year. Savings banks
having no capital stock. and whose busi-
ness is confined TO receiving deposits and
Ioaning or Investing the same for the
benefit OF their depositors. and which do
no other business Of banking, are not
subject to this tax. Brokers, $50. but
any person having paid the special tax
as a banker shall not be required to pay
the special tax as a broker. Pawn
brokers. 500. Commercial brokers. $40.
Custom house brokers. $40. Proprietors
of theaters, museums and concert halls
in cities Of more than $4,000 population.
500. This does not include halls rented,
or used occasionally for concerts or
theatrical representations. Circuses,
500. No special tax paid in one state Is
to exempt exhibitions from tax in an
other state, but one special Is to be i'm
posed for exhibitions within any one
state. Proprietors or agents Of all other
public exhibitions or shows for money,
not enumerated here. $40. Bowling al
leys and billiard rooms. IS for each alley
or table.
In lieu Of the tax now imposed by law,
n tax OF IL cents per pound upon all to-
bacco and snuff. however prepared.
manufactured and sold or removed for
consumption or sale; upon cigars and
cigarets manufactured and sold. and
removed for consumption. or sale. the
following taxes to be paid by the manu-
lecturers: $3.50 per 10000 on cigars weigh
ing more than three pounds per 1000;
81 per pound on cigars weighing not
more than three pounds per 1000; $500
per 1000 on cigarets weighing more than
three pounds per 1000. and $3.50 per 1000
on cigarets weighing not more than three
poundA per 1000; provided, that in lieu
of the two. three and four ounce pack
ages Of tobacco and snuff now authorized
by law there may be packages thereof
containing one and o-thirds ounces.
two and one-hslf ounces and three anc
one-third ounces. respectively, and In
addition to packages now authorised by
law. there may be packages containing
one ounce Of smoking tobacco.
Dealers In leaf tobacco, whose annual
sales do not exceed $4,000 pounds each,
80. .o0e and not 100, ,000 s1e, and II their
annual sales exceed 100. 900 pounds. s24.
Dealers in other tobacco whose annual
sales exceed $4,000 pounds, sl2. Those
selling their own products at the place
OF manufacture are exempted from this
tax. Manufacturers Of tobacco whose
annual sales do not exceed u, 900 pounds,
80. Manufacturers whose sales exceed
$4,000 and not 100, 900 pounds, s12; manu-
facturers whose sales exceed 100 900
pounds s24. Manufacturers or cigars
whose annual sales do not exceed 100, 900
cigars, So: manufacturers whose sales
exceed 1000 and not 200. 900 cigars sl2.
Manufacturers whose sales exceed 200,-
600 cigars. $24. Any person who carries
on the business for which special taxes
are imposed by this act. without having
paid the special tax, Is made guilty or
misdemeanor. the penalty being a &oe
OF from 800 to $780, or imprisonment for
not more than six months. or both. IN
provided that until appropriate stamps
are furnished. the stamps heretofore
used TO denote the payment OF the In
ternal revenue tax on fermented liquors,
tobacco. snuff, cigars and cigarets. may
be imprinted with a suitable device to
denote the new rate OF tax, and shall be
affixed toall packages containing articles
on which the tax imposed by this act Is
paid.
Section 10 provides for n tax stamp on
telegraph messages. but exempts mes
sages OF government officers and EN-.
pioyes on official business. and also OF
telegraph companies over their own lines.
Bank checks. drafts or certificates OF
deposit not drawing interest or order for
payment OF money drawn upon or is
sued by any bank. trust company. etc.
TWO cents. Bills OF exchange unland)
drafts. certificates OF deposit drawing
interest or order for payment OF monay
otherwise than at sight or on demand
or any proinissory notes. except bank
notes Issued for circulation and FOR each
renewal OF the same. for not exceeding
800, two cents. and for each additional
800 or fractional part thereof. two cents
Bills OF exchange 0oreign) or letters o,
credit. 10 drawn sirgly for not exceeding
800. four cents. and for each additional
500 OF fractional par thereof. four cents
IN drawn I'm sets ~ two or more for every
bill ~ each set where the sum does no,
exceed 800 In any foreign currency. tws
cents. ard for each additional 800 OF
fractional part thereof. two cents.
A tax OF one cent Is imposed for every