The San Francisco call., 1898-06-10

steamboat company carrier, express company or corporation or person whose occupation IS to act such to issue the shipper or con- signer bill of lading. manifest or other eVi- uence Of receipt and forwarding for each snip ment received, whether in bulk or in boxes, bales, packages, bundles or not so 1nclosed or included; and there is to be attached and can celed to each of said bills of lading, etc; a stamp Of the value of 1 cent; provloed that but one bill of lading shall be required on bundles or packages of newspapers when ln- closed in one general bundle at the time of shipment. Penalty $50
 A tax of one cent is imposed for every tele- phone message for which over 15 cents Is charged. Any telegraphic message one cent.
 Indemnifying bonds. 50 cents.
 Certificate of profit of any association and on all transfers thereof, on each sl0O of face value. two cents.
 by any Port Warden or marine surveyor, 25 cents Certificates c' other description 10 mage of the vessel does not exceed 300 tons, So Exceeding 300 tons and not exceeding 600 tons, s. Exceeding 600 tons, BIO.
 Contract, brokers note, or memorandum of sale of any goods or merchandise, stocks, bonds exchange, notes of hand. real estate. or property of any description issued by brokers or persons acting as such. for each note or memorandum of sale 10 cents. Conveyance or exceeds so and does no S exceed so 50 and for each adltional $500 50 cents exceeding s1oo O in value 25 cents; Exceeding siOo and not exceeding $500 In value, 50 cents; ex- eeeding $500 in value. sl Entry for S the wi with tn
  house. 50 cents.
 The Secretary of the Treasury Is authorized to borrow the credit of the United States quired, to defray expenditures authorized on account of the existing war (such proceeds of meeting such war expenditures). the sum of s4OO. eco. o0o or so much thereof as may be coupon or registered bonds of the United States in denominations of s20 or some multiple Of that sum- redeemable in coin at the pleasure of the United States after ten years from the date of their issue. and payable twenty years from such date and bearing interest payable qn&rterly in coin at the rate Of per cent per annum. The bonds are to be first offered at par as a popular loan.
 The conference added the following proviso:
 Provided, further. that any portion of any issue of said bonds not subscribed for as above provided may be disposed of by the Secretary of the Treasury at not less than par, and un- der such regulations as he may prescribe. but commissions shall be allowed or paid there on. and sum not exceeding one-tenth or one per centum of the amount of the bonds and certificates herein authorized Is hereby appro- priated out of any money in the Treasury not otherwise appropriated to the expense of pre- pairing, advertising and issuing the same.
 COINAGE OF SILVER BULLION.
 That the Secretary of the Treasury is hereby authorized and directed to coin into standard silver dollars as rapidly as the public interests may require to an amount however, or not less than s 50O,o0O month of silver nulilon now m provisions of the act approved July A. lS9O. entitled "An act directing the purchase or silver bullion and the issue Of treasury notes thereon and for other purposes" and said dollars when so coined, shall be used when applied in the manner and for the purpose
 The following provision has been added to the bond provision:
 SCHEDULE B.
 Medicinal Proprietary Articles and Prepara- tions-Upon every packet, box, bottle, pot or phial, or other inclosure except naturai sprlns waters and carbonated natural spring waters the retail price cents, eighth of 1 cent tax when the retail price is between ana io cents, one-fourth of cent; between io anu 9 10 cents. three-eighths of cent; between 10 ana ma 25 cents, five-eighths of l cent, ana TOT eac1 additional 25 cents in value. five-eighths or l cent tax. The same tax applies 10 perlumery and cosmetics and other similar articles used as applications to the hair, mouth or sklu.
 Chewing gum each package or no' liT,e p adi .nSii S1, retail value, cents, and TOT eacn audi Snarkling or other wines when bottled for sale upon each bottle containing one pint or less 1 cent; more than one pint cents. Ine stamp is only to be affixed when the article Ill this schedule Is sold.
 Petroleum and sugar refiners-Every person. firm corporation or company carrying on @ the business of refining petroleum nnw or p,e line for transporting oil or other products Whose gross annual receipts exceed $26O, Oee IS mace suo1eo. to pay annually special excise tax equiValent to one-quarter of 1 per cent on the gross amount of all receipts in excess Of that sum: f,ne of from s1o0O to sic, OoO A stamp tax of 1 cent Is to be collected on every seat sold in a cold in a sleeping car. the stamp to be affixed to the ticket and paid by the company -issu- ing it.
 INHERITANCE TAX.
 tax on inheritances and legacies exceeding S10, GOO Is provided as follows; On sums pc tween s1oooo and on Penees bnofheT o oD sister of deceased, at the rate or 70 cents TOT
 Second to the descendant of a brother or ss- ter at the rate of $1 50 for every Si0U
 Third to the brother. or sister or the m Iather ne ter of the father or mother, at the rate of s3 Fourth, to the brother or sister of the grand father. grandmother or descendant of the brother or sister of the grandfather or grand mother, s4 for every sl00.
 collateral consanguinity or strangers Tn plood or a body polite or corporate, at the rate or passing by will or by the laws of any State or Territory to husband or wife are exempteo iron tax or p 6 On sums If gH are to be multiplied by one and one-half; on those rang ing from s1ooooo to $5oo,ooo the rates are to be multiplied by two; on those ranging rom , sSVo',, 900 to s1,OOo,oo the rates are to De multlpned by two and one-half: and on those above si oo0 900 the rates are multiplied by three: The tax is made lien upon all property until paid, and it is required that the tax shall be satisfied before the legatee is ,gna paid: so.a o. the Treasury is authorized to borrow from time to time. at a rate of interest not ex- rnent nav be necessary to meet the public ex- penditures and to issue certificates of fndebt- edness in denominations of $50 or some multi pie of that sum. Each certtncate 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 sl0O 100000.
 MIXED FLOUR.
 A substitute was adopted for the Senate pro- vision for tax on mixed flour. but the ma terial points were retained. In addition to the annual license of S12 upon manufacturers, a tax of cents per barrel is levied upon all mixed flour manufactured, sold or removed for sale. The same rate is approximately 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 acf.