Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1898-06-10

Medical proprietary articles and
preparations:
Upon every packet, box, bottle, pot
or phial, or other Enclosure, containing
any pills, powders, tinctures, troches or
loZenges. syrups, cordials, bitters, anO-
dynes, tonics, plasters, liniments,
salves, ointments, pastes, drops, waters,
Except natural spring waters and car
donated natural spring waters); es-
sences, spirits, oils and all medicinal
preparations or compositions whatso-
ever, made and sold or removed for sale
by any person wherein the person max
ing or preparing the same has or claims
to have any private formula, or any ex-
elusive right where such packet, etc,
does not exceed at the retail price, five
cents, one-eighth of one cent tax; when
the retail price is between five and ten
cents, One-fourth of a cent; between
ten and fifteen cents, three-eighths of
cent; between Is and % cents, five
eighths of cent, and for each fraction
al 25 cents in value, five-eighths of
cent tax.
Petroleum and sugar refiners: Every
person, firm, corporation or company
carrying on or doing the business of
refining petroleum or refining sugar or
owning or controlling any pipe line for
transporting oil or other products
whose gross annual receipts exceed
$250,000, is made subject to pay an
nually special excise tax equivalent
to one-quarter of one per cent. on the
gross amount of all receipts in excess
of that sum. Returns will be made
monthly. The penalty is fine of from
$1,000 to $4,000. A stamp tax Of one
cent is to be collected on every seat
sold in palace or parlor car and on
every berth sold in a sleeping car, the
stamp to be affixed to the ticket and
paid by the company using il.
Inheritance tax: A tax on Inherit
ances and legacies exceeding $4,000, on
personal property, is provided as fol-
lows: On sums between $4,000 and
$4,000, first on benefits to the lineal
issue or lineal ancestor, brother, or sis
ter of the deceased, at the rate of Is
cents for every $780,
Second, to the descendant of a broth
er or sister at the rate of $3.50 for
every $780, Third, to the brother or
sister of the father or mother or a de-
scendant of brother or sister of the
father or mother at the rate of So for
every $780,
Fourth, 10 the brother or sister of the
grandfather or grandmother or de-
scendant of the brother or sister Of the
grandfather or grandmother, 81 for
every $780,
Fifth, to those of any other degree of
collateral consanguinity or strangers in
blood or body polite or corporate, at
the rate of S. for every 800.
All legacies or property passing by
will or by the laws ola ny State or
Territory to husband or wife are ex-
empted from tax on duty. On sums
ranging between $4,000 and 800, 900,
the rates of tax are TO be multiplied
by one and one-half.
| 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
| Secretary of the Treasury is authorized
| to borrow from time to time at a rate
| OF interest not exceeding per cent
such sums as in his judgment may be
necessary to meet public expenditures
and to issue certificates OF Indebtedness