The Portland daily press., 1898-06-25
TW ELVE PAGES.

SO, 900 pounds shall each pay S12. Manu-
facturers Of tobacco whose annual sales do
not exceed 80, 900 pounds shall each pay
Sc. Manufacturers of tobacco whose all.
nual sales exceed 80, 600 and do not exceed
100, 900 pounds shall each pay S12. Man
ufaeturers of tobacco whose annual GALES
exceed 100, 900 pounds shall each pay S24.
Manufacturers of cigars whose annual
sales do not exceed 100, 900 cigars shall
each pay SO. Manufacturers of cigars
whose annual sales exceed 100, 900 and do
not exceed 100000 cigars shall each pay
$12. Manufacturers of cigars whose an
nual sales exceed 200, 600 cigars shall each
pay $24.
And every person who carries on any
business or occupation for which special
taxes are imposed by this act, without
having paid the special tax herein provid-
ed, shall, besides being liable to the pay-
ment Of such special tax, be deemed guilty
of misdemeanof and upon conviction
thereof shall pay fine Of not more than
$500 or be imprisoned not more than dx
months, or both, at the discretion of the
court.
Sec. s. Until appropriate stamps are
prepared and furnished the stamps hereto
fore used to denote the payment Of the In
ternal revenue tax on fermented liquors.,
tobacco, snuff, cigars and cigarettes may
be stamped or imprinted with suitable
device to denote the new rate Of tar. And
any person having possession Of unaff1xed
stamps heretofore issued for the payment
Of the tax upon fermented liquors, tobacco,
snuff, cigars or cigarettes shah present the
same to the collector of the DISTRICT who
shall receive them at the price patd for
| oh ste t,vxk klA ma
In lieu thereof new or imprinted STAMPS
at the rate provided by this act
Adhesive Stamps.
SEQ. g. That on and after the drst day
of July, 1898, there shall be levied, collect
ed and paid, for and in respect Of tho sst.
era1 bonds, debentures or certificates d
stock and Of indebtedness and other docu-
ments, instruments, matters and things
mentioned and described II schedule A df
this act, or for or in respect Of tho veI1unh,
parchment or paper upon which such In.
struments, usttere or thtngB, or any Of
them, shall be written or printed BY amp
person or persons, or PARTY who shall
make, sign or issue the Same, OF for whole
use or benefit the sarne ShaN be made,
signed or issued, the several taxes or sums
of money set down in figures against the
same respectively or otherwise specified or
set forth In the said schedule.
And there shall also be levied, collected
and paid, for and IN respect to the medi-
cines, preparations, matters and things
mentioned and described in schedule B Of
this aot, manufactured, sold or removed
for sale, the several taxes or sums of
money set down in words or figures
against the same respectively or otherwise
specified or set forth in schedule B of this
act.
SEQ. z. That If any person or persons
shall make, sign or issue, or cause to be
made, signed or issued, any instrument,
document or paper Of any kind or dcscrip-
tion whatsoever, without the same being
| duly stamped for denoting the tax hereby
imposed thereon or without having there
upon an adhesive stamp to denote said
tax, such person or persons shall be deemed
guilty of misdemsanor and upon conyic-
tion thereof shall pay fine Of not moro
than 800, at the discretion of the court,
and such instrument document or paper,
as aforesaid, shall not be competent evi-
dence in any court
Section 8 provides penalties for forgery
and counterfeiting and the use Of washed
stamps, etc. Upon conviction the culprit
shall pay fine Of not less than $50 nor
more than $500 Or be imprisoned not more
than six months, or both, at the discretion
| Of the court, provided that any proprietor
or propfetors Of proprietary articlea, or
articles subject to stamp duty under sohsd.
| ule B Of this act, shall have the privileges
| of furnishing, without expense 10 the
| United States, his or their own dies or de-
| signs for stamps to be used thereon, to be
retained in the possession Of the oommis-
sioner Of internal revenue, for his on their
| separate use, which shall not be duplicated
| to any other person.
SEQ 10. That II any person or persons
shall make, sign OF issue, or cause 70 bs
| made signed or issued, or shall accept or
| pay, or cause to be accepted or paid, with
design to evade the payment Of auy stamp
| tax, any bill Of exchange, draft or order or
promissory note for the payment Of money,
| liable TO any Of the taxes imposed by this
act without the same being duly stamped,
or having thereupon an adhesive stamp
for denoting the tax hereby charged there
| on. he, she or they shall be deemed guilty
| of q misdemeanor and upon conviction
thereof shall be punished BY fine not ak
ceeding 5000, at the discretion Of the court.
| Bills Of Exchange.
SEQ. H. That the acoeptcr or acceptors
of any bill Of exchange or order tos the
payment Of any sum OF money drawn, or
purporting to be drawn, in any foreign
country, but payable in the United States,
shall, before paying or accepting the same
place thereupon stamp, indicating the
tax upon the same, as the law requires
for inland bills of exchange or promissory
notes, and no bill of exchange shall be
maid or negotiated without such stamp
Penalty fine not exceeding s1o0.)
Section 12 provides that in some country
districts postmasters shall assist collectors
in supplying the stamps to users.
Sec. IS. That any person or persons
who shall register, issue, sell or transfer,
or who shall cause to be issued, registered,
sold or transferred any instrument. docu
ment or paper of any kind or description
whatsoever mentioned in schedule A Of
this act without the same being duly
stamped or having thereupon an adhesive
stamp for denoting the tax charges there
on and cancelled in the manner required
t<~n 10 nov 81