The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1898-06-10

Manufacturers of tobacco whose an
nual sales do not exceed $4,000 pounds,
$6; manufacturers whose sales exceed
10000 and not 100000 pounds, $12; man.
ufacturers whose sales exceed 100000
pounds, $24; manufacturers of cigars
whose annual sales do not exceed 100,-
600 cigars, So; manufacturers whose
sales exceed 100000 and not 900 ci-
gars, $12; manufacturers whose sales
exceed 10000 cigars, $24. Any person
who carries on the business for which
special taxes are imposed by this act
without having paid the special tax is
made guilty Of a misdemeanor, the
penalty being fine of from 800 to $500
or imprisonment for net more than six
months or both.
Section Z provides that If any person
shall make, sign or issue any paper
without its being stamped the penalty
shall be $100 at. the discretion of the
treasury. Fvasions of the stamp law is
punishable by fine not exceeding 5000.
Government, state, county and muni-
cipal bonds are exempted from the law
and also stock and bonds of co-opera-
tive building and loan associations
whose stock does not exceed $4,000
and building and loan associations or
companies that make loans only to
shareholders
Section IS provides for a tax stamp
on telegraph messages, but exempts
messages of government officers and
employees on official business and also
messages of telegraph and railroad
companies over their own lines.
Section 20 makes evasion of the pro-
visions of schedule B relative to drugs,
medicines, perfumery, ETC., punishable
by a fine not to exceed $500 or impris-
onment not to exceed six months or
both. Uncompounded medicines or
those put up and sold at retail on pre-
scriptions are not taxed.
Section "a adds the tax on proprietary
articles to the duty on them.
Schedule A, stamp taxes bonds, de-
bentures or certificates of Indebtedness
by any association or corporation on
each hundred dollars of face value
or fraction thereof, five cents, and on
each original issue of certificates of
stock on each $100 of face value or frac-
.tion thereof, five cents, and on all sales,
stock, on each $100 of face value or
fraction thereof, two cents. Penalty, a
fine of from $500 to $1,000 and imprison-
ment for six months or both.
Upon each sale or agreement to sell
any products or merchandise at any
exchange or board of trade, either for
present or future delivery for each $100
in value, one cent, and for each addi-
tional S100 or fractional part thereof,
one cent.
Bank check, draft or certificate Of de-
posit not drawing interest or order for
payment of money drawn upon or issue
by any bank, trust company, ETC., two
cents.
Bills of exchange, (inland) draft, cer-
tificate of deposit drawing interest, or
order for payment of money otherwise
than at sight or on demand, or any
nromissory note. except bank notes is
sued for circulation and for each re-
newal of the same for not exceeding
$100, two cents, and for each additional
S100 or fractional part thereof, two
cents.
Bills of exchange, foreign), or let
ters of credit, If drawn singly for not
exceeding $100, four cents, and for each
additional s100 or fractional part there
of, four cents. If drawn in sets Of two
or more, where the sum does not exceed
$100 in any foreign currency, two cents,
and for each additional S100 or fraction
al part thereof, two cents.
Bill of lading or receipt (other thar
charter party for goods or merchan,
disc to be exported to any foreign port
ten cents.
Express and freight--Every railroad
or steamboat company, express compa.
ny, etc, shall issue to the shipper ol
consigner a bill Of lading or other evi.
dence of receipt and forwarding fol
each shipment and there Is to be at.
tached and cancelled to each bill o1
lading a one-cent stamp, but one bill
of ladlng shall be required on bundles
of newspapers when inclosed in one
general bundle. Penalty $50.
A tax of one cent is imposed for every
telephone message for which over fiji.
teen cents Is charged; any telegraphit
message one cent. Indemnifying bonds
fifty cents.
Certificates of profits of any associa-
ton and on all transfers thereof or
each one hundred dollars of face value
two cents.
Certificate Of damage or otherwise
issued by port warden or marine sur.
veyor, % cents; certificate of any othel
description, 10 cents. Charter party
If registered tonnage Of the vessel does
not exceed 300 tons, SO; exceeding 30t
tons and not exceeding 600, IS; exceed
ing 600 tons, $40. Contract brokers
note or memorandum of sale of prop.
erty of any description issued by brok.
ers, for each note or memorandum II
cents. Conveyance or deed for real es
tate in which the consideration exceeds
800 and does not exceed $500, so cents
and for each additional $500, 80 cents.
Entry of goods at any custom house
not exceeding $100 in value, rs cents
exceeding $1OO and not exceeding $500
80 cents; exceeding $500, 81. Entry fol
withdrawal of goods from custom.
bonded warehouses, so cents.
Insurance-Life, on each policy fol
each $100, 10 cents on the amount insur.
ed. Policies on the Industrial or week.
ly plan, 40 per cent. of the amount OF
the first weekly premium. Fraterna
beneficiary societies, and orders, farm
ers' local cooperative companies anc
employees relief associations conducted
for the exclusive benefit Of member.
are exempted.
Insurance, casualty, fidelity ant