The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1898-07-05
SUMMARY OF War TAXES.
Synopsis Of the Leading Imposts Laid by the
New Revenue Bill--Penalties for Nom
Use of or Refusing Stamps.

The war revenue act. the stamp sec
ions OF which go into effect today.
contains the following sections:
Sec. 2. That in any and all cases
where an adhesive stamp shall be used
for denoting any tax imposed by his
act, except as hereinafter provided,
the person using or afiixing the same
shall write or stamp thereupon the
initials of his name n the date upon
which the same shall be attached or
used, so that the same may not again
be used. And If any person shall
f~raudulently make use OF an adhesive
stamp TO n any tax imposed by
this act without so effectually can
ceiling and celebrating such stamp.
except as before mentioned. he. she,
or they shall be deemed guilty OF a
misdemeanor, and upon conviction
Thereof shall pay a fine of not less than
fifty nor more than five hundred dol
lars, or be imprisoned not more h
six months. or both, at the discretion
OF the court.
Sec. 10. That if any person or per-
sons shall make. sign. or issue. or
to be made, signed. or issued,
or shall accept or pay, or cause to
be accepted or paid. with design 70
evade the payment Of any stamp tax.
any bill of exchange. draft. or order.
or promissory note for the payment OF
money, liable to any OF the taxes i'm
posed by this act, without the same
being duly stamped, or having there
upon an adhesive stamp for denoting
the tax hereby charged thereon. he.
she, or they shall be deemed guilty OF
a misdemeanor, and upon conviction
thereof shall be punished by a fine not
exceeding two hundred dollars, at the
discretion of the court.
From The New York Herald we
take the following synopsis Of the
leading taxes levied by the bill:
SCHEDULE IN EFFECT JUNE l4th.
Beer, ale and other fermented
liquor, per barrel .............S 200
Observation-Disclosures, per lib. IL
Cigars, cigarettes, over 3 lbs.
per 1,OOO........ ........... $50
Cigars, under 3 lbs. per LOCO. loo
Cigarettes, under 3 lbs per 1000 $50
Tea, imports, per pound ......... 10
SCHEDULE IN EFFECT JULY 1sT.
Bank capital, including surplus,
over $25,00 500
For each 81, 900 over S25, 600. .... 200
Brokers in negotiable securities. 500
PawnbrOkers .......... .......... %. 90
commercial X .............. 20. 90
custom house brokers ........... 10. 90
Theatres, museums. concert halls
in cities of over 25, 1000. .......... 100. 90
CircUSeS ............ .............. 100. 90
Other shows and exhibitions. .... 10. 90
Bowling alleys, billiard rooms,
per alley or table. 500
Tobacco-Dealers-Leaf tobacco.
sales between So 900 and 100, 900
pounds ............ $500. ...... 1900
Sales over 100, 900 .............. "a. o.
ManufaCtures-Sales under So
00U 500
Sales between 30, 600 and 100, 900. 1870
Sales over 100, 900 .............. "a. 90
Manufactures of cigars-Sales
under 100. 900 500
Sales between 100. 900 and 200, 900 12.0 90
Sales over 200, 900 .............. 24.O0
Stocks, bonds d~ebentures, certif-
Gates of Indebtedness issued af-
ter July l, 1898, per 800 face
value .......... ...... Ga
Transfers of stock, per 800 face
value .............. .............. .O2
Sales Of merchandise for present
or future delivery on ex-
changes, per 800 .............. OF
Bank check or sight draft ...... .O2
Bills of exchange Gnland), time
draft and promissory note,
money orders, for each 800. 90
Bills of exchange foreign), letter
of credit, drawn singly, per 500 .O1
In sets of two or more for each
UIll .............. ............. o.
Bill of lading or receipt for any
goods to be exported ........... Ii
Bill Of lading to be issued by ex-