The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1898-06-10


ceeding $500, 25 cents: and on each
$500 in excess of 1900, % cents.
Passage ticket from a port in the
United States to a foreign port, if cost
ing not exceeding $50, 81; costing more
than $50 and not exceeding $50, SO;
costing more than $50, So.
Proxy for voting at any election for
officers of any incorporated company,
except religious. charitable or literary
societies or public cemeteries, 10 cents
Power of attorney, 20 cents.
Protesting notes, bills of exchange
acceptance. check or draft, or any ma
rine protest, % cents Warehouse re-
ceipts, % cents The stamp duties on
manifests, bills of lading and passage
tickets co not apply to steamboats, or
other vessels plying between ports of
the United States and ports in British
North America.
Medicinal proprietary articles and
preparations. Upon every packet, box,
bottle, pot or phial or other Enclosure,
except natural spring waters and car
donated natural spring waters, where
such packet, etc, does not exceed at
the retail price cents, one-eighth of
cent tax; when the retail price is be-
tween 5 and 10 cents, one-fourth of l
cent: between Is and % cents, five
eighths Of a cent; and for each addi-
tional 25 cents in value, five-eighthS of
l cent tax. The same tax applies to
perfumery and cosmetics and other
similar articles used, as applications to
the hair, mouth or skin.
Chewing gum, each package of not
more than 81 retail value, cents, and
for each additional dollar, 4 cents.
Sparkling or other wines. when bot
tied for SALE upon each bottle contain
ing one pint or less, 1 cent; more than
one pint, 2 cents. The stamp is only
TO be affixed when the article in this
schedule is sold.
SUGAR AND OIL TRUSTS.
Petroleum and sugar refiners. Every
person, firm, corporation or company
carrying on the business of refining
petroleum or refining sugar, or owning
or controlling any pipe line for trans
porting oil or other products, whose
gross annual receipts exceed $3.50, 900,
is made subject to pay annually a Spe-
cial excise tax equivalent to one-quar-
ter of 1 per cent on the gross amount
of all receipts in excess of that sum,
returns TO be made monthly. The
penalty is a fine of from $1,000 to
$4,000.
A stamp tax OF 1 cent is to be col
1ected on every seat sold in a palace
and a parlor car, and on every berth
sold in a sleeping car, the stamp to be
affixed to the ticket and paid by the
company issuing it.
INHERITANCE TAX.
A tax on inheritances and Iegacies
exceeding $4,000 is provided as fol-
lows:
On sums between $4,000 and 1000:
First, on benefits to the lineal issue or
ineal ancestors brother or sister of
the deceased, at the. rate of 70 cents
for every 500.
Second-To the descendant of
brother or sister at the rate of $1.50
for every 800.
Third-To the brother or sister of the
father or mother, or a descendant of
a brother or sister OF the father or
mother, at the rate of So for every 500.
Fourth-To the brother or sister of
the grandfather or grandmother, or a
descendant of the brother or sister OF
the grandfather or grandmother, 81 for
every $780,
Fifth-to those of any other degree
of collateral consequently, or strangers
in blood, or a body polite or corporate,
at the rate of S. for every 500.
All legacies or property passing by
VIII or by laws of any state or terri
tory to husband or wife are exempted
from tax or duty. On sums ranging
between S25,00c and 100000, the rates
of tax are to be multiplied by one and
one-half; on those ranging from $780,
900 to $500 600, the rates are to be multi
100000 to S1,00O,0O0, the rates are to be
multiplied by two and one-half; and on
those above 81, 000.0 600 the rates are to
be multiplied by three.
The tax is made a lien upon the
property until paid, and it is required
that the tax shall be satisfied before
the legatee is paid.
Certificates of Indebtedness-The sec
rotary of the treasury is authorized to
borrow from time to time. at rate of
interest not exceeding 8 per cent, such
sums as in his judgment may be neces-
sary to meet the public expenditures,
and to issue certificates of indebted
ness in denominations of $50 or some
multiple of that sum. Each certificate
Is made payable at such time, not eX-
ceeding one year from the date of its
issue, as the secretary of the treasury
may prescribe, provided that the
amount of such certificates obtained
shall at no time exceed $100000,000
STAMP TAXES.
Bonds. debentures or certificates Of
Indebtedness by any association, COM
pany or corporation, on each hundred
dollars of face value or fraction there
of, cents, and on each original issue,
whether on organization or re-organ-
ization, certificates of stock by any
such association, company or corpora
ton, on each 500 of face value or frac-
ton thereof, cents, and on all sales,
or agreements to SELL or memoranda
Of sales, or deliveries or transfers of
shares or certificates of stock, on each !
500 OF face value or fraction, cents; |
in case of sale, where the evidence of |
transfer is shown only by the books !
of the company, the stamp shall be |
placed upon such books, and where the |!
change of ownership is by transference !
the stamp shall be placed upon the |
certificates, and in case of an agree |
ment to sell, or where the transfer is |
by delivery of the certificate assigned |
in blank, there shall be made and de- |
livered by the seller to the buyer a bill |
or memorandum of such sale, to which !
the stamp shall be affixed. Penalty: |
A fine of from $500 to $1,000 and i'm
prisonment for six month, or both.
Upon each sale or agreement to sell
any products or merchandise at any
exchange or board of trade, or other
similar place, either for present or fu-
said sale or agreement of sale or
agreement to sell. 1 cent, and for each
additional 500 or fractional part there
of in excess of $100, l cent: provided,
that on every sale or agreement of sale
or agreement to sell, there shall be
made and delivered by the seller to the
buyer a bill, memorandum of such
SALE to which there shall be affixed a
lawful stamp or stamps in value equal
to the amount of tax on such sale.
Bank checks, drafts, or certificates
of deposit not drawing interest, or or
der for the payment of any sum of
money drawn upon or issued by any
bank, trust company or any person or
persons, companies or corporations, 2
cents.
Bills Of exchange GnternationaD. draft,
M N ar