BoletiÌn mercantil de Puerto Rico. (San Juan, P.R.) 18??-1918, 1901-05-15
Internal Revenue Taxes.
Circular No. IT.

In response to requests of several subs
cribers we republish the text of the Internal
Revenue Laws that went into effect on
February 1st., 1901.
]. BY virtue of the provisions of an
Act of the Legislative Assembly of Porto
Rico, approved the 31st day of January,
1901, and entitled Gan Act to Provide
Revenue for the People of Porto Rico and
for other purposes" the following articles
are on and after that date subject to taxa
ton at the rates and in the manner emu
merated below. at the time said articles are
manufactured and shipped from the factory
tor sale or consumption in Porto Rico or
imported for sale or consumption in Porto
Rico
Sectjan No. 20.
On each and every gallon or fraction
thereof off,
Par. l.-Distilled spirits:
Rum and Bay Rum distilled in Porto
Rico or imported from the United States
5000.
Rum and Bay Rum imported from coun-
tries other than the United States 31.00
All other distilled spirits whether diSti-
| lied in Porto Rico or imported so so.
Par. . 2-DSiilled spirits aduterated SO. 40
/ Par, 3.-Wnes and Beers S0.15.
Champagne Sl00.
Par. 4.-Wines and Beers, aduterated
$0.15.
On each thousand or fraction thereof Of
Cigars and cigarettes manufactured in
Porto REQ CT impaired from the United
States:
Pars. and (which do not exceed
three pounds per thousand Sl.O0
Pars. and S-Which exceed three
pounds per thousand S100.
Cigars and Cigarettes imported from
countries other than the United States =
Pars. ard = Which do net exceed
three pounds per thouslnd-
Pars. and S.-Which exceed three
pounds per thousand $500.
On each pound or fraction thereof Of:
Par. 9.-Tooacco, manufactured or part
ial,y manufactured in any form, which is
manufactured in Porto Rico or imported
from the United States $0.05.
Tobacco manufactured or partially ma
/, nuiactured in any form, imported from
countries ether than the United States 500
Par 10.-Playing cards, on each pack OF
Par. 1l.-Proprietary medicinal prepard
! tons. toilet articles, cosmetics, periumery,
on the invoice value thereof ) per cent
Par. 12.-OIeomargarne or other butter
substitute, on each pound 500.
t Par. 13-Arms and ammunition If al
kinds (not The property # the United States
, Government, Insular Government, or OF
CORPORATIONS Of MuncpallteS) on the
invoice value thereof % per cent.
| Par. If On each gross of boxes, contain
ing not over 100 sticks to the box, o.
, Matches manufactured in Porto Rico OF
; imported from the United States $015.
Matches imported from countries Other
than tie United States 50 30.
Section No. 50.
These taxes will be paid by the afiixturt
ana cancellation of internal revenue stamps
in Sucn manner and form as may be deSig
mated by the Treasurer.
Section No. 81.
Every manufacturer and importer shall
furnish bond, conditioned on the faithful
complance with the law, which shall in nc
case exceed in amount fifty per cent Of the
annual value o, their manufactures or i'm
portatonS. and failure 10 provide such bond
Will be punished by a fine of from $4,000
f to ; 10000 or to Imprisonment from one
month TO one year.
Section No. So.
Manufacturers who sell the products Of
their factories at places separated from the
factory, Shall pay License tax on such sales.
On each pounl or fraction Thereon of:
Par. 9 9-Tobacco, manufactured or part
tally manufactured in any form, which is
manufactured il Porto REQ or imported
from the United States 5000.
Tobacco manufactured or partially manu-
faciured in any form, imported from coun.
tries other than the United States 50 10.
Par. l0.-Playing cards, on each
pack So.
Par. 1I.-Proprietary medicinal prepara
tons, toilet articles, cosmetics, pelflmery,
on the invoice value thereof per cent.