The Opelousas courier., 1898-08-27
Miscellaneous Stamp ACT.

For the information of the readers OF
the COURIER, we publish below a mis-
c%ellaueous list of Internal Revenue
| Stamp taxes that must be paid by
| the people. We take the article from
| the Alexandria Town Talk:
On bonds, debentures, certificates OF
Indebtedness, ) 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, l cent on each 500 of value.
On bank checks, drafts, certltitates OF
deposit not drawing interest, hand
money orders of all kinds, 2 cents. s.,
On each bill of exchange, draft, GER
tificate of deposit, drawing interest,
promissory note, 2 cents on each 500.
On foreign bills of exchange and let
tcrs of credit, 4 cents Oh each 800.
On each bill of lading, or receipt Tor
export, or other than charter party, III
cents.
| On each bin Of lading or manifest for
goods sent by freight or express with
in the United States, 1 cent.
Or each telephone message costing
Is cents or mOre, cent.
On each bond Of indemnity, so cents
On each certificate OF profits OF com
| panies and corporations, 2 cents on
each 500 of face value.
Certificates of damage and other doc
uments issued by port wardens, %
cents.
On certificates of all kinds required
by law, not otherwise specified, 10
cents.
On every charter OF IA vessel or re-
| newal of transfer of same: On regis
tered not exceeding 300 tons, So; on
registered tonnage not exceeding GOO
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, 81
cents.
On every telegraph message, l cent.
On every custom honsa entry, no ex-
| ceeding 800 OF value, 90 cents; $500 OF
value. so cents; exceeding $500 of val
ne. 81,
On every withdrawal of goods from
customs bonded warehouse, so cents.
On every lease for M year, 25 cents,
| for three years, 50 cents; for more than
three years, 81.
On registered tonnage OF 300 tonsi 81.
On registered tonnage OF more thai
600 tons, So.
On mortgages of more than $1,000,
and not exceeding $1,500, 90 cents, and
on each additional $500, or fraction
thereof 25 cents.
Power OF attorney Incorporated
companies or associations, 10 cents Tex
cept religious, etc. societies) to sell or
lease real estate, 25 cents.
On protest of note. bill of exchange,
check, etc, Or marine protest, % cents.
On Iegacies, exceeding $4,000. and
not exceeding S25, 0GO, u graded ak Of
from IS cents to SIS on each 800, which
graded tax is to be multiplied by II on
legacies of more than $4,000 and less
than S100,0O multiplied by 9. where
the value of the property does not ex-
coed 100000 multiplied by %. where
tho value of the property does not ex-
coed $1,000, 900, and multiplied by ]
when in excess of 81 100000.
Violation of the act by evasion of the
| stamp taxes on proprietary and patent
ed articles is punishable by Il fine OF
$500 or six months imprisonment.
Evasion of the stamp tax on documents,
papers. etc, is punishable by a fine ct
@lUU. OiSiDS vi CthittCii tiLiHS Stamps
is punishable by a fine of $1,000, OF on
| finement at hard labor for five years.
Bankers are taxed according to CAPT
| tai invested. Financial brokers must
pay a tax. Pawnhrokers must pay $2C
monthly.
A life insurance policy shall pay a
| stamp tax of 5 cents for each 500 OF
fractional part thereof on the amount
insured provided, that on industrial OF
weekly payment insurance the tax
| shall be 40 per cent of the amount OF
the first weekly premium.
Mixed flour manufacturers are taxed.
Theater proprietors are taxed.
Billiard and pool tables are taxed So
each.
Manufacturers Of tobacco, cigars, and
cigarettes must pay an 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
ufacturel.
Retail dealers 10 medicinal prepare
tons, perfumery, cosmetics and similar
articles must stamp them when sold, if
they are nov in stock.
Chewing gum, wines, parlOr and
sleeping cars are all taxed.
On each passage ticket to a foreign
port (not in British. North America)
costing not exceeding $50, 81 $50 to
800, SO; costing more than 500, So.