The herald. [microfilm reel] (Los Angeles [Calif.]) 1893-1900, 1898-06-10

$500, Is cents: and on each $500 in excess of
$500. rs cents.
Passage tickets from port in the United
States to foreign port, II not costing ex-
ceeding $50, 81; costing more than $50 and
rot exceeding $50. 50; costing more than $50,
S..
Proxy for voting at any election OF OIL
GERS of any incorporated company, except
religious, charitable or literary societies
or public cemeteries, 10 cents.
Powers of attorney, 25 cents.
Protesting notes, bills of exchange, &C.
ceptance, check or drafts, or any marine
protest, 25 cents Warehouse receipts, IS
cents.
The stamp duties on manifests, bills of
lading and passage tickets do not apply to
steamboats, or other vessels plying be-
tween ports of the United States and ports
in British North America.
Schedule B-Medcinal proprietary arti-
cles and preparations, upon every packet
box, bottle, pot or phial or other inclosure
except natural spring waters and carbon
ated natural spring waters. where such
packet, etc., does not exceed at the retail
price cents, one-eighth of 1-cent tax;
when the retail price is between five and
ten cents, one-fourth of cent; between 10
and fifteen cents, three-eighths of 1 cent;
between Is and 25 cents, five-eighths of
cent, and for each additional rs cents In
value, five-eighths of 1-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
xboc r,>fou value A cents. and for each
additional dollar, cents.
Sparkling and other wines, when bot
tied for SALE upon each bottle containing
one mint or less. cent; more than one pint,
cents.
The stamp is only to be affixed when the
article in this schedule is sold.
Petroleum and sugar refineries-Every
person, firm, corporation or company car
rving on the business of refining petroleum
or refining sugar, or owning or controlling
any pipeline for transporting oil or other
nroduct whose gross annual receipts ex-
coed $3.50, 900, is made subject to pay annual
w a special excise tax equivalent to one
quarter of 1 per cent on the gross amount
Of all receipts in excess of that sum; re-
turns to be made monthly. The penalty Is
a fine of from $1,000 to $4,000. A stamp tax
L
sold in a palace and parlor car and on
every berth sold in sleeping car, the tax
TO be affixed to the ticket and paid by the
company issuing it.
Inheritance taxa tax on inheritances
and legacies exceeding $40. 900 is provided as
| follows:
On sums between SO, 900 and SIS, 900: First,
on benefits to the lineal issue or lineal an
!, eli
at the rate of IS cents for every $500.
Second, to the descendants Of brother
or sister. at the rate of $15O for every 500.
Third. to the brother or sister of the
father or mother, or a descendant of
brother or sister of the father or mother,
at the rate of 50 for every $1O0.
Fourth, to the brother or sister of the
grandfather, grandmother or descendant
of the brother or sister of the grandfather
or grandmother 81 for every $500.
| Fifth, to those of any degree of collateral
consangunity or strangers in blood, or a
body polite or corporate, at the rate of
S. for every s100.
All legacies or property passing by will
or by the laws of any state OF territory to
husband or wife are exempted from tax or
duty. On sums ranging between $685. and
| 500 900, the rates of tax are to be multi
piled by one and one-half; on those rang
ing from 500 900 to $500, 900 the rates are to
be multiplied by two; on those ranging
from $500, 900 to $50 900 the rates are null
| tiplied by two and a half, and on those
| above 81, O00,O 900 the rates are to be multi
| piled by three.
| The tax is made 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 secre-
tary of the treasury is authorized to bor-
row from time to time, at rate of interest
not exceeding per cent, such sums as in
his judgment may be necessary to meet
the public expenditures and to issue GER
tificates of indebtedness in denominations
of $50 or some multiple of that sum. Each
certificate is made payable at such time
not exceeding 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 s1OO.OOO.OOO.
Mixed fiour-A substitute was adopted
for the senate provision for tax on mixed
flour, but the material points were re-
tanned. In addition to the annual license
of $12 upon manufacturers tax of cents
per barrel is levied upon all mixed flour
manufactured, sold or removed for sale.
The same rate is proportonately levied on
half barrels and smaller packages
Tea--There shall be levied, collected and
paid upon tea when imported from foreign
countries duty Of 10 cents per pound. The
tax becomes operative with the act