Evening star. [volume] (Washington, D.C.) 1854-1972, 1898-06-10

on official business and also the messages
of telegraph and railroad companies over
their own lines.
Section 20 makes it misdemeanor to
evade the provisions of schedule b. rela-
tive to drugs medicines. perfumary. &C.
punishable by fine not to exceed 1000 Or
Imprisonment not to exceed SIX months, OF
both.
Uncompounded medicines or those put up
and sold at retail on prescriptions are not
included in the taxable articles, leaving
1t to apply particularly to proprietary ar
ticles.
Section 2l adds the tax on proprietary ar
ticles to the duty on them. requiring the
affixing of the internal revenue stamp be-
fore withdrawal for consumption.
The commissioner of internal revenue IS
authorized to procure until January l, 1888.
any of the stamps provided for by contract
whenever they cannot be speedily prepared
by the bureau of engraving and printing.
Schedule A-Stamp Taxes.
Bonds, debentures or certificates OF in
debtedness by any association, company or
corporation. each hundred dollars OF
face value or fraction thereof, cents, and
on each original issue whether on organ
ization or reorganization, of certificates OF
stock by any such association, company or
corporation, on each 800 of face value or
fraction thereof 3 cents and all sales
or agreements 10 Sell, VI iuehof dHuo oi
sales or deliveries. or transfers of shares
or certificates of stock, on each 500 OF face
value or fraction, cents. In case OF SAFE
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 trans
fer certificates the stamp shall be placed
upon the certificate, and in cases OF an
agreement to sell, or where the transfer is
by delivery of the certificate assigned in
blank there shall be made and delivered
by the seller to the buyer a bill or mem
orandum of such sale, to which the stamp
shall be affixed. Penalty-a fine of from
$500 to $1,000 and Imprisonment for six
months, 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 future delivery, for
each 800 in value of said sale or agree
ment of sale agreement to sell, ! cent,
and for each additional 500 or fractional
part thereof in excess of $780, l cent pro-
vided. 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 lawful stamp
or stamps in value equal TO the amount of
the tax such sale.
Bank check, draft or certificate of de-
post not drawing interest, or order for
the payment of any sum of money drawn
upon or issued by any bank, trust company
any person or persons, companies or
corporations . cents.
Bills of exchange Gnland) draft. certifi-
cate of deposit drawing interest or order
for the payment of any sum of money
otherwise than at sight or on demand, or
any promissory note except bank notes is
sued for circulation. and for each renewal
of the same for a sum not exceeding $780,
. cents, and for each additional 800 or
fractional part thereof in excess of 500, 2
cents.
Bills of exchange (foregn) or letter of
u ct,
ceeding 800. cents. and for each 800 or
fractional part thereof in excess of 800, 4
cents. If drawn in sets of two more, for
every bill Of each set, where the sum does
not exceed 800 in any foreign currency, 2
cents, and for each 800 or fractional part
in excess of 800, cents.
Bills of lading or receipt (other than char
ter parity for any goods or merchandise to
be exported to any foreign port or place,
10 cents.
Express and Freight.
1t is made the duty of every railroad or
steamboat companyl carrier, express COM
pany or corporation or person, whose occu-
patton is to act sueh to- issue to the
shipper or consignor bf1f of lading, mani
fest other evidence of receipt and for
wardng for each shipment received,
whether in bulk or in boxes, bales, pack
ages, bundles. or not so inclosed or includ-
ed: and there is to be attached and cam
celed to each of said bills of lading, ETC.,
a stamp of the value of l cent; provided,
that but one bill of lading shall be required
on bundles or packages of newspapers
when inclosed in one general bundle at the
time of shipment. Penalty, $50
tax of 1 cent is imposed for every teIe-
phone message for which over IL cents is
charged. Any Geographic message, 1 cent.
Indemnity bonds, 80 cents; certificates of
profits of any association and Oh all trans
fers thereof, on each 800 of face value, 2
cents.
Certificate of damage, or otherwise is
sued by any port warden or marine sur
veyor % cents; certificate of any other
description, 10 cents; charter party, If the
registered tonnage of the vessel does not
exceed 300 tons, s.: exceeding 300 tons and
not exceeding 900 tons, IS; exceeding 600
tons, $40: contract brokers' note or memoir
andum of sale of any goods or merchan-
disc stocks, bonds. exchange, notes of
hand, real estate, or property of any de-
scription issued by brokers or persons act
| ing as such, for each note or memorandum
of sale, 10 cents; conveyance or deed for
real estate. in which the consideration ex-
ceeds 500 and does not exceed $500, so
cents and for each additional $500. 80 cents.
Entry of goods at any custom house not
exceeding 500 in value, % cents; exceeding
| 500 and not exceeding $500 In value, 80
cents: exceeding 800 in value, 81. Entry
| for the withdrawal of goods from customs
| bonded warehouse. so cents.
Insurance.
Life-On each policy for each 500, 8
cents on the amount issued; policies on the
| Industrial or weekly plan. 40 per cent of
| the first weekly premium is charged.
Fraternal beneficiary societies and orders,
| farmers purely local cooperative COM