The Kimball graphic. (Kimball, Brule County, Dakota [S.D.]) 1883-1905, 1898-07-02
the war Tax.

ure which has passed both branches Of
congress and has become a law. The
synopsis was printed before the bill was
finally agreed upon in conference COM
mittee, but 1t is substantially correct,
and u brief epitome OF OF the financial
features of the measure will be interest
:hg reading for South Dakotans.
Bankers are taxed fifty dollars on eve
~ $4,000 Of their capital stock and sur
plus. and 81 on each additional $1,000.
Brokers must pay a license tax of $50
and a stamp tax Of ten cents on each
noto or memorandum Of sale, and insur-
ance agents must pay a yearly license Of
$l2 and stamp taxes Of ten cents each
on ever $40 insurance written.
A tax Of ono cent on each fifty pounds
of flour must be paid and manufacturers
of flour must pay a yearly license Of $40.
For theatres, museums, concert halls,
%circuses, the sum Of 800 is required.
All other public entertainments cost $40
each. Bowling alleys and billiard rooms
are taxed So for each table or alley.
Tho general features Of tho bill are
embraced in the following brief sum
mary:
Cigars $500 on each 1000 weighing
more than three pounds; 81 on each LOCO
weighing less than three pounds, and an
annual tax of $6 on each 100000 sold.
This applies to the manufacturer.
Cigarettes anne as cigars.
Tea, 10 cents a pound on all imports.
One cent on every sleeping car ticket
sold, OF berth used.
Chewing gum 4 cents on every dollars
worth sold.
Perfnmery, cosmetics, etc, one-fourth
cent on Scent articles, one, half cent on
10-cent articles. and one cent on 25-cent
articles.
On bonds, debentures, certificates Of
Indebtedness, 5 cents on each 500 Of
FACE value.
On sales CT agreements to sell, 2 cents
on each 800.
On bank checks, drafts, certificates of
deposit, not drawing interest, l cent on
each 500.
On notes, certificates of deposit, etc,
drawing interest, 2 cents on each 500.
On each bill OF lading or manifest Of
goods sent by express or freight within
the United States. 1 cent.
On receipts Tor payment of money or
debt exceeding S., 1 cent.
On each telephone message costing Is
cents or more, l cent.
On each telegraph message, 1 cent.
Certificates Of profit Of companies or
corporations, 2 cents on each 800 face
value. On certificates Of all! kinds re-
quired by law. 10 cents.
On every conveyance or deed of more
than 800 and less than $500, so cents;
more than $500, 81.
On every lease for mi year, % cents
for three years. so cents; for more than
three years, 81.
On mortgages for more than $1,000
and less than $4,000, 25 cents; each ad-
ditional $500. % cents.
On each power Of attorney in incor-
poratAd companies or associations, 10
cents; to sell or lease real estate, 25
cents.
On protest of note or check, 25 cents.
On each warehouse receipt, 25 cents.
There are many other documents and
articles taxed, but those enumerated in
the foregoing cover the greater portion
which concern the people Of South Da.
kota,s
Several penalties are prescribed for
the violation Of the law. An evasion Of
the stamp taxes On property and patent
ed articles is punishable by a fine Of
$500 or six months Imprisonment.
Evasion OF the stamp taxes on docu-
menta, papers, etc, is punishable by a
fine of $1,000, 0 confinement at hard
labor for Eve years.