The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1898-06-10
MEASURE.

powders, tinctures. troohes or lozenges,
syrups, cordlals, bitters, auodynes, tom
les, plasters, llniments, salvcs, oint-
ments. pastes. drops, winters Except
natural spring waters and carbonated
natural spring Iwaters), essences, spir-
Its, oils and all medical preparations or
compositions whatsoever. made, and sold
or removed for sale by any person
wherein the person making or pre-
pairing the same has or claims to
have any private formula or any. exclu-
sive right where such packet, ETC., does
not exceed ut retail price, i've cents,
one-elghth of one cent tax; when the
retail price Is between five and ten cents,
one-fourth OF cent: between ten and
ffteen cents, three-eighths OF cent;
between fifteen and twenty-five cents,
fve-eighths OF q cent, and for each addi-
tional twenty-five cents In value, five
elghths Of q cent tax. ~
PETROLEUMAND SUGAR REFTN-
ers.-Every person, firm. corporation or
company carrying on or doing the busi-
ness Of refining petroleum or refining
or owning or controlling any pipe line
for transporting oil or other product
whose gross annual receipts exceed
S25o. 600 IL made subject to pay annually
O special excise tax equivalent to one
quarter Of one per-ce on the gross
amount OF all receipts In excess OF that
sum. Returns will be made monthly.
The penalty Is o fine Of from $1,000 to
$4,000. A stamp tax OF one cent Is to
be collected on every seat sold in pal
ace or parlor car and on every berth
sold in q sleeping car. the stamp to be
affixed to the ticket and poid by the
company using it.. ,s72jl'll, 4,
INHERITANCE Taxa tax on In
heritances and legacies exceeding s1o,-
900 on personal property Is provided as
follows: On sums between $4,000 and
.oo0-First. on benefits to the lineal
Issue or lineal ancestor, brother or sis
ter Of the deceased, at the rate Of seven
ty-fve cents for every 800.
Second, to the descendant OF O brother
or sister at the rate OF 3L50 for every
S100.
Third, to the brother or sister OF the
father or mother or descendant OF a
brother or sister, OF the father or mother
Il
Fourth. to the brother or sister Of the
grandfather or. grandmother or q de-
scendant Of the brother or sister of the
grandfather or grandmother, 81 for
every 800. S,S;zs,3,5si. q
* Fifth, to those OF any other degree Of
coll lateral consangulnity. or strangers In
blood orr body. polite or corporate, at
the rate OF S. for every 500.
= All legacies or property passing by
will at or by tho laws OF nny state or
territory TO husband or wife ore ex-
empted from tax on duty On sums
ranging between $4,000 and S100, 900. the
rates Of tax are to be multiplied by ons
and one-half II
The tax Is made lien upon the prop
erty until paid and It ls required that
the tax shall be satisfied before the
legatee Is paid
CERTIFICATES OF INDEBTED
NESS.-The secretary OF the treasury Is
authorized to borrow from time to time
at q rate OF interest not exceeding three
per cent, such sums as In his Judgment
may be necessary to meet public ex-
pendltures and to issue certificates Of In
debtedness In denominations OF $50 or
some. multiple of that sum, provided
that the amount Of such certificates
outstanding shall at no timo exceed
sloO, ,000,0 600. ;l'szfi al. II
Dealers in leaf tobacco whose annual
sales do not exceed 10000 pounds each.
s6. Those whose annual sales exceed
100000 pounds, s24. 4
Dealers in other tobaccos whose an
nual sales exceed $4,000 pounds, S12.
Manufacturers OF cigars whose an
nual sales do not exceed 100. 900 cigars,
SO. Manufacturers whose sales exceed
100000 and not 100000 cigars, sl2.
Manufacturers whose. sales exceed
100000 cigars. s24. & I,
2 Any person who carries on the bus1-
ness for which special taxes are i'm
posed by this act without having paid
the special tax Is made guilty Of mis-
demeanor,. the penalty being fine OF
from 800 to $500, or Imprisonment for
not more than six or eight months. or
both.
ADHESIVE STAMPS. ~ Section z
provides that IL any person or persons
shall make, sign or Issue any instru-
ment or papers OF any description with
out its being stamped. he shall be
guilty OF misdemeanor, the penalty
being 800 fine. at tho discretion of the
court. rs t1.E
z Section 10 cxempts government, state
county and municipal bonds from the
operation Of the law. and also the stock
and bonds Issued by cooperative build.
ing and loan associations or companies
that make loans only to their share-
holders. Ks, t i55 g 81
Section IS provides for a tax on tele.
graph messages, but excmpts messages
OF officers and sem ployes OF the govern-
ment on official business, and. also the
messages uf telegraph and railroad COM
panics over their own lines.
y tUncompounded medicines or those
put UP and sold at retail on prescrlp-
lions are not included in the taxable
artlcles.E leaving It to apply particularly
to proprietary articles. y i. r. Il &
E STAMP TAXES. bonds, debentures
or certificates OF indebtedness by any
association, company q or corporation,
on each hundred dollars OF face yalue
or fraction thereof, five cents, and on
each original Issue, whether on organ
izatIon or reorganization OF certificates
OF stock by ang such association, COM
pany or corporation. on each 500 OF lfaco
value or fraction thereof. flve cents,
and on oil snles, or agreements 10 sell,
or memorandum OF snleH. or deliveries
or transfers Of shares or cetiflcates OF
stock on each 800 OF fac value or frac-
ton thereof, two cents. IL Z. (
s3Upon each slle or agreement to sell,
amy products or merchandise at any OK
change or board OF trade. or other sim
liar place, either for present or future
delivery. for each 500 inSVnluc ot said
iBalo or agreement to sell, one cent. nnd