Omaha daily bee., 1898-06-10
THE OMAHA DAILY BEE: FRIDAY. JUNE 10, 1898.

tween 5 and agents, one-fourth of l cent;
between 10 and 10 cents, three eighths of l
cent; between 4, and 25 cents. fve-eighths
OF 1 cent: and tor each additional % cents
in value, hve-eighths OF 1 cent tax.
Perfumery and cosmetics and other SINH
lar articles usad as applications to the hair.
mouth or skin.tor cotherwise used, where
the packet, box. hottie. etc, does not eN-
coed at the ret9il price 8 cents, one-eighth
of 1 cent tax: H8hen the price is between >
and 10 cents. one-quarter of l cent; be
tween 10 and 10 cents. three -eighths OF l
cent; each additional % cents in value, I'VE
eighths of / cent tax.
Chewing Gum-Each package OF not more
than 81 retail value, 4 cents; and Tor each
additional dollar. 4 cents.
Sparkling or other wines, when bottled tor
sale, upon each bottle containing one pint
or less, | cent; more than one pint, 2 cents.
The tax is to be affixed when the article IN
this schedule is sold.
Petroleum and Sugar Refners-EVery per-
son, firm, corporation or company carrying
on or doing business of refining petroleum
or refining sugar or owning or controlling
any pipe line for transporting oil or other
products whose gross annual receipts eN-
coed $3.50, 900 is made subject to pay an
nually a special excise tax equivalent to one
quarter of / per cent on the gross amount
of all ~receints in excess of that sum. Re
turns are to be made monthly. The penalty
is a fine of from $ $1,000 to 10000.
A stamp tax of 1 cent is to be collected
on every seat sold in a palace and parlor car
and on every berth sold in a sleeping car,
the stamp to be affixed to the ticket and paid
for by the company issuing 1t.
Tax ON Inhcritances.
A tax on inheritances and legacies, eX-
ceeding $40, 900 on personal property, is pro-
vided as follows: On sums between 1000
and $25, 00O-First, on benefits to real issue
and lineal ancestors, brother or sister of the
deceased, at the rate of 20 cents for every
800; second, to the descendant of a brother
or sister, at the rate of $3.50 for every 500;
third, to the brother or sister of the father
or mother or a descendant of a brother or
sister of the father or mother, at the rate of
SO for every 500; fourth, to the brother or
sister of the grandfather or grandmother or
a descendant of the brother or sister of the
grandfather or grandmother, 81 every 500;
fifth, those of any other degree of collateral
consanguinity or strangers in blood or a
body polite or corporation, at the rate of
S. for every 800.
All legacies or property passing by will
or by the laws of any state or territory to
husband or wife are exempted from tax or
duty.
On sums ranging between $25, 900 and
500, 900 the rates of tax are to be multiplied
by one and one-half; on those ranging from
$1,000 600 to $500, 900 the rates are to be null
tiplied by two; on those ranging from $780,
900 to $1,000. 600 the rates are to be multi
piled by two and one-half, and those above
81. 900, 900 the rates are to be multiplied by
three.
iS NoN 10 AitiAV " Z uDoh llt DloDVi
until paid and it is required that the tax
shall be satisfied before the legate Is paid.
Certificates of ndebtedness-The secretary
of the treasury is authorized to borrow from
time to time, at a rate of interest not ex-
ceeding 3 per cent, such sums as in his judg-
ment may be necessary to meet public eX-
penditures and to issue certificates of indebt-
edness in denominations of $50 or some null
tiple of that sum. each certificate made pay
able at such time, mot exceeding one year
from the date of its issue, as the secretary
of the treasury may prescribe, provided that
the amount of such certificates outstanding
may not exceed 500 900, 900.
Dealers in leaf tobacco, whose annual
sales do not exceed $4,000 pounds, each Sc:
those whose annual sales exceed so, 900 and
not 100, 900 pounds. $12; and if their annual
sales exceed 100000. pounds, 1874; dealers in
other tobacco whose annual sales exceed
$1,000 pounds $12; those selling their own
products at the place of manufacture are
exempted from this tax.
manufacturers of Tobncco.
Manufacturers of tobacco whose annual
sales do not exceed sc. 300 pounds, Sc; man
ufacturers whose sales exceed $4,000 and
not 100, 900 pounds, SIP; manufacturers
whose sales exceed 100, 900 pounds. $24.
Manufacturers of cigars whose annual
sales do not exceed 100. 900 cigars, SO: manu-
facturers whose sales exceed 100, 900 and not
zoe, 900 cigars, S12; manufacturers whose
sales exceed 200, 900 cigars, 1924.
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 a fine of from 800 to $500, or i'm
prisonment for not more than six months,
or both.
1t is provided that until appropriate
stamps are prepared and furnished, the
stamps heretofore used to denote the pay
ment of the internal revenue tax on fer
mented liquors, tobacco, snuff, cigars and
cigarettes. may be imprinted with a suita-
bio device to denote the new rate of tax,
and shall be affixed to all packages con-
tanning such articles on which the tax i'm
posed by this act Is paid.
Section Z provides that If any person or
persons shall make, sign or issue any in
strument or paper of any description with
out its being stamped, he shall be guilty of
a misdemeanor the penalty being a fine of
not more than 800. at the discretion of the
court.
Section 8 provides a penalty of a fine not
exceeding 81 900, or Imprisonment for a
term not exceeding five years, or both, for
counterfeiting the stamps, and the penalty
is made to apply to all persons having any
connection with the counterf2iting.
Proprietors of proprietary articles are
given the privilege of furnishing their own
dies or designs for stamps, a failure to
perform which act is made a misdemeanor
punishable by a fine of not less than $50,
nor more than $500, or by Imprisonment of
not to exceed six months, or both.
1t is also made a misdemelnor by sec
ton 10 to evade the provisions of the stamp
law, punishable by a fine not exceeding 5000.
Other sections following relate to the ad-
ministration of the law.
Section IL provides for the distribution
of stamps.
Certain Bonds Exempt.
Section IS eXempts government, state,
county and municipal bonds from the oper-
alton of the law, and also the stocks and
bonds issued by cooperative building and
loan associations whose capital stock does
not exceed $40, 900. and building and loan
associations or companies that make loans
only to their shareholders.
Section IS provides for a tax stamp on
telegraph messages, but exempts messages
of officers and employees of the government
en- official business. and also the messages
of telegraph and railroad companies over
their own lines,
Section 20 makes 1t a misdemeanor to
eyade the plans OF schedule B relative to
drugs, medicines, perfumery. etc. punish
able by a fine not to exceed $500, or i'm
prisonment not to exceed six months. or
both,