Richmond planet. [volume] (Richmond, Va.) 1883-1938, 1898-07-02

An Act TO Provide Ways and Means to
Meet War Expenditures and For Other
Purposes.
Be it enacted by the senate and house of
representatives Of the United States OF
America in congress assembled, That there
shall be paid, in lieu of the tax of 81 row
imposed by law, tax of SO on all beer,
lager beer, ale, porter and other similar
fermented liquors, brewed or manufac-
tured and sold or stored in warehouse, or
removed for consumption or sale within
the United States, by whatever name such
liquors may be called, for every barrel
containing not more than 81 gallons, and
at like rate for any other quantity or
for the fractional parts of asbarrel author
lied and defined by law. And section 1895
of the revised statutes is hereby amended
accordingly, provided, that discount of
~ per centum shall be allowed upon all
sales by collectors to brewers of the stamps
provided for the payment of said tax
Special Taxes.
Sec. 2. That from and after July 1,
1898, special taxes shall be and hereby arc
imposed annually as follows-that is TO
say:
1. Bankers using or employing a capital
not exceeding the sum Of $50, 900 shall
pay $50 When using or employing n CAPT
tai exceeding S25, 900. for every additional
81, 900 in excess Of $25, 900, 50, and in esti-
mating capital surplus shall be included.
The amount of such annual tax shall in
all cases be computed on the basis of the
capital and surplus for the preceding fiscal
year. Any savings bank having no capt.
tai stock and whose business is confined
TO receiving deposits and loaning or in
vesting the same for the benefit of its de-
positors, and which does no other business
of banking, shall not be subject to this
tax
9. Brokers shall pay $50. Every person,
firm or company whose business il is 10
negotiate purchases or sales of stocks
bonds, exchange, bullion, coined money,
bank notes, promissory notes or other Sc
curities for themselves or others shall be
regarded as a broker, provided that any
person having paid tho special tax as a
banker shall not be required to pay the
special tax as a broker.
3. Pawnbrokers shall pay $50.
4. Commercial brokers shall pay SEQ.
8. Custom house brokers shall pay $40.
6. Proprietors of theaters, museums and
concert halls in cities having more than
90, 600 population as shown by the last
preceding United States census shall pay
800.
Z. The proprietor or proprietors of cir
cuses shall pay 800.
8. Proprietors or agents of all other
public exhibitions or shows for money
shall pay $40, and but one special tax shall
be required for exhibitions within any one
state, territory or the District of Columbia
O. Proprietors of bowling alleys and
billiard rooms shall pay SO for each alley
or table.
Tobacco. Cigars. Cigarettes and snufr.
o ~. 80
tax now imposed by law, be levied anC
all tobacco and snuff, however prepared
manufactured and sold or removed To-
consumption or sale, and upon cigars anC
cigarettes which shall be manufacture
and sold or removed for consumption o
sale there shall be levied and collected tn
following taxes, to be paid by the manu-
facturer Overwhelmingly, a tax of So.
per thousand on cigars of all description
made OF tobacco or any substitute there
for and Weighing more than three pound
per thousand, and of 81 per thousand OIL
cigars made of tobacco or any substitute
therefor and Weighing not more thar
three pounds per thousand, and a tax O
800 per thousand on cigarettes made O
tobacco or any substitute therefor an
weighing more than three pounds pc
thousand, and 81. 80 cents per thousand o.
cigarettes made of tobacco or any substi
tute therefor and Weighing not more thai
three pounds per thousand The law ais
provides for smaller packages and Tobacco
removed from the factory or custom hous
before the passage of this act bearing ia
stamps must pay tax equal to one-hal
the difference between the tax alread
paid and the tax levied in this act upo
such articles.
Sec. 4. That from and after July
1898, special taxes ON tobacco dealers an
manufacturers shall be and hereby are in
posed annually as follows, the amount
such annual taxes to be computed in a
cases on the basis of the annual sales f
the preceding fiscal year: Dealers in les
tobacco whose annual sales do not excee
$4,000 pounds shall each pay So. Dealer
an leaf tobacco whose annual sales excee
10000 and do not exceed 100, 900 pounC
shall pay SIP and if their annual sales e,
coed 100, 900 pounds shall pay S24. Dea
ers in tobacco whose annual sales excee
5000 pounds shall each pay S12. Mani
facturers of tobacco whose annual sales
not exceed 90, 900 pounds shall each pa
So. Manufacturers of tobacco whose al
nual sales exceed sc, 900 and do not exces
100, 600 pounds shall each pay $l2. Ma
ufacturers of tobacco whose annual sal
exceed 100, 900 pounds shall each pay So
Manufacturers of cigars whose annu
sales do not exceed 100, 900 cigars shs
each pay Sc Manufacturers of ciga
whose annual sales exceed 100, 900 and
not exceed 200, 600 cigars shall each pr
$12. Manufacturers Of cigars whose a
nual sales exceed 200, 900 cigars shall ca,
pay $24.
And every person who carries on al
business or occupation for which speci
taxes are imposed by this act, witho
having paid the special tax herein provi
ed, shall, besides being liable to the pa
ment of such special tax, be deemed gull
of misdemeanor and upon convict,
thereof shall pay fine of not more tn;
$500 or be imprisoned not more than S
months, or both, at the discretion of t
court.
Sec. 8. Until appropriate stamps a
prepared and furnished the stamps heret
fore used to denote the payment of the
ternal revenue tax on fermented iquo
tobacco, snuff, cigars and cigarettes m
be stamped or imprinted with suital
H., - g. A