Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1914-11-10

1 cigars. N,HW. not eArr,uing +U.tH'UhU
cigars. $1,000; exceeding 4O.OOOOO0
| cigars. $2.496
Manufacturers of cigarettes whose
annual Gales do not exceed 1.00OO0O
cigarettes shall each pay $l2: not ex-
ceeding 2.OOO.OOO cigarettes. S24; not
exceeding 5.O0O.O0O cigarettes. $50; not
exceeding lO.OW.0OO cigarettes. $l2O;
not exceeding 50,O00.0OO cigarettes.
$500; not exceeding 10O.OOO,O0O cigar
cites. $1,000; exceeding lOO.OO0.W0
cigarettes. $2.49G
I'm arriving at the amount Of license
tax to be paid hereunder and in the
levy and collection Of such tax" the
law says, leach person. firm or corpo
ration engaged in the manufacture
Of cigars. cigarettes Gncluding little
cigars, or tobacco shall be considered
and deemed single manufactures"
The law says regarding special tax
violations:
"And every person who carries on
any business or occupation for which
special taxes are imposed by this act
without having paid the special tax
herein provided. shall. besides being
liable to the payment Of such special
tax. be deemed guilty Of a misdemean-
or, and upon conviction thereof shall
pay fine of not more than $500. or be
imprisoned not more than six months.
or both. at the discretion Of the court
Provided. that the special taxes i'm
posed by this act and payable during
the special tax year ending June 80
1916. shall be- collected and paid pro
portionately for the period during
which such taxes shall remain In force
during said year.
Special Stamp Taxes.
On and after Dec. I. 1914. for bonds
debentures. certificates OF indebted
ness and certificates Of stock II stamp
tax OF 5 cents on each 500 Of value
is provided Government and munici
pal bonds ARE exempt. rs are stocks
and bonds Of building and loan asso
Citations and mutual ditch or irrigat
ing companies On all sales or agree
nlentS to sell or memoranda Of sales
or deliveries or transfers of shares or
certificates of stock 2 cents ON each
sion of value.
These prOviSos are made:
"Thnt 1t is NOT intended by this &C.,
to impose tax upon an agreement
evidencing Il deposit of stock certiti
Gates az collateral security for none!
| loaned thereon which stock certificates
are not actually sold nor upon such
stock certificates so deposited: Provid
ed further that in case Of sale where.
| the evidence Of transfer IL shown oni,
| by the hooks of the company the staml,
| shall be placed upon such hooks. and
where the change of ownership Is b.
transfer certificate the stamp shall b,
placed upon the certificate. and in cases
| of an agreement to sell or where the
| transfer is ny delivery " the certifi
cate assigned in blank there shall he
made and delivered by the seller To
| the buyer bill or memorandum Of
such sale to which the stamp shall be-
affixed. and every bin or memorandum
of sale or agreement to sell before
mentioned shall show the date there.
If. the name Of the seller the nmorn'
If the sale and the matter or thing IL
which 1t refers"
i. Upon each sale. agreement of sale o
agreement to sell any products or mer
rhandise at any exchange or board al
trade or other similar place. either 70
present or future delivery. a staml
tax Of ! cent for each 500 in value |
ievied
PrOmiSSnry notes and on each renew
al are taxed , cents for 500 value
Express and freight bills of iadin.
must carry II one cent stamp.
Regarding newspapers the law says
"A consignment of newspapers t.
my one point ar to different points hy
the same train or conveyance when In
closed In one general bundle NJ the
point of shipment shall he considered
as one shipment. and In lieu of bill
II ladiny therefor The publisher Of such
newSp,,r, shall tile ~, ~ before the
fifteenth .isv If pnch month with the
collector of INTERNAL revenue for the
| district m Whl'n sue" ""WSN"I~V II
| published u report under oatn showing
thu. Number Of such shipments during
th.. preceding month. ~ which report
such publisher shall a.!ix and cancel
stM amps equal IN vaiur to cent Tor
each shipment 50 reported: Provided
furthp thar the report herein required
shall not Include shipments u newspa
pers delivered to joints within the