The sun. [volume] (New York [N.Y.]) 1916-1920, 1919-02-07

cents. and for each additional 800 or
fractional part thereof cents
Z. Conveyances: Deed, instrument, or
writing. whereby any lands tenements
or other realty sold shall be granted,
assigned. transferred or otherwise con-
Veyed to or vested In the purchaser or
purchasers. or any other person or per-
sons. by his, her. or their direction, when
the consideration or value of the interest
or property conveyed, exclusive OF the
value of any lien or encumbrance re-
naming thereon at the time OF sale,
exceeds 500 and does not exceed $500.
90 cents, and for each additional $500 or
fractional part thereof so cents. This
subdivision shall not apply to any lnstru-
ment or writing given to secure a debt.
y. Entry of any goods. wares or mer-
chandise at any custom house. either for
consumption or warehousing, not exceed
Ing 800 In value. 25 cents: exceeding
300 and not exceeding $500 in value, so
cents: exceeding $500 In value. 81
3. Entry for the withdrawal OF any
goods or merchandise from customs
bonded warehouse. 90 cents.
10. Passage ticket, one way or round
trip. for each passenger. sold or issued
In the United States for passage by any
vessel to port or place not in the
costing not exceeding $40. 81 costing
more than $40 and not exceeding $50,
SO; costing more than $50, IS. This
subdivision shall not apply to passage
tickets costing $40 or less.
IL. Proxy for voting at any election
for officers. or meeting for the transac-
ton Of business, OF any corporation, ex-
cept religious, educational. charitable,
fraternal. or literary societies or pub
lie cemeteries. 10 cents.
H. Power OF attorney granting au-
thority to do or perform some act for or
in behalf OF the grantor. which author
ity is not otherwise vested in the grantee,
IS cents
13. Playing cards: Upon every pack
Of playing cards containing not more
than fifty-four cards, a tax OF cents
per pack.
IA Parcel post packages: Upon every
parcel or package a tax OF 1 cent for
each 25 cents or fractional part thereof
charged for such transportation, to be
paid by the consgnor.
10. On each policy OF insurance. or
| certificate. binder. covering note. mem
orandum. cablegram. letter. or other in
strument by whatever name called
whereby insurance Is made or renewed
| upon property within the United States
! Uncluding rents and pronts) against
peril by sea or on inland waters OF in
transit on land dncluding transship-
ments and storage at termini or way
| points) or by fire. lightning, tornado.
windstorm. bombardment. invasion. in
surrection or riot, tax of 3 cents on
| each dollar or fractional part thereof Of
the premium charged: Provided. That
| policies of reinsurance shall be exempt
from the tax imposed by this subdivision.
TAX on EMPLOYMENT OF CHILD
LABOR.
Section 1900 provides for a tax eauiva-
| lent to 10 per cent. OF the net profits for
year on each mine or quarry where
| children under 16 years old have been
| permitted to work. and the same tax on
| any mill. cannery. workshop. factory or
manufacturing establishment where any
| child under II has been permitted to
work. or children between IA and Is
have been permitted to work more than
eight hours day. more than six days
week or before ! A. NJ. or after s p. NJ
GENERAL ADMINISTRATIVE
PROVISIONS.
Section 1900 provides a $4,000 yearly
salary for the Commissioner of Internal
| Revenue and salaries OF 5000 for Ave
just the salaries OF collectors, none IF
whom is to be paid over $500 annually.
The sum OF s7,50o,O00 Is appropriated
! for collecting the taxes for the fiscal year
ending June 80. 1919. An Advisory Tax
Board is created. to be made up OF not
| over six members to be appointed by the
| Commissioner. They are to be paid So
| GOO annually. Any taxpayer may submit
. to the board any question relating to the
| Interpretation OF the law and IL will re-
port its findings TO the Commissioner.
GENERAL PROVISIONS.
Every person entering into a contract
with the Government after April 6, 1917.
is required to file a correct copy within
thirty days after being requested to oy
the Commissioner. Failure to comply Is
to be punishable by a fine OF not more
than $1,000. imprisonment for not more
| than a year. or both.