1 Two per centum of the amount by which such net estate 2 exceeds $250,000 and does not exceed $450,000; 3 Two and one half per centum of the amount by which 4 such net estate exceeds $450,000 and does not exceed 5 $1,000,000; 6 Three per centum of the amount by which such-net 7 estate exceeds $1,000,000 and does not exceed $2,000,000; Three and one-half per centum of the amount by which 8 9 such net estate exceeds $2,000,000 and does not exceed 10 $3,000,000; 11 Four per centum of the amount by which such net 12 estate exceeds $3,000,000 and does not exceed $4,000,000; Four and one half per centum of the amount by which 14 such net estate exceeds $4,000,000 and does not exceed 13 15 $5,000,000; 16 Five per centum of the amount by which such net 17 estate exceeds $5,000,000 and does not exceed $8,000,000; 18 Seven per centum of the amount by which such net 19 estate exceeds $8,000,000 and does not exceed $11,000,000; Ten per centum of the amount by which such net estate exceeds $11,000,000 and does not exceed $15,000,000; and 20 21 22 2 2 2 2 2 2 2 Fifteen per centum of the amount by which such net 23 estate exceeds $15,000,000; and 24 (b) A tax equal to one per centum of the value of the 25 net estate not in excess of $25,000 (such value to be deter 3777° S. Doc. 74, 65-1-6 1 mined as provided in Title II-of-such-Act-of-September eighth, 2 nineteen-hundred-and-sixteen, except that the exemption 3 provided in subdivision (a) of section two hundred and three 4 of such Act shall be--$25,009 instead of $50,000) is hereby 5 imposed upon the transfer of the net estate of every resident 6 of the United States dying-after the passage of this Aet. 7 TITLE X. WAR CUSTOMS DUTIES AND WAR TAX ON 8 9 COFFEE AND TEA. SEO. 1000. That on and after the day following the 10 passage of this Aet there shall be levied, collected, and paid 11 upon all articles when imported from any foreign country-inte 12 the United States, or into any of its possessions (except the 13 Philippine Islands and the Islands-of-Guam-and-Tutuila), 14 if such articles are now dutiable by law, a duty of ten per 15 centum-ad-valorem in addition to the existing duty (whether 16 ad valorem or specific); and if not-now-dutiable by law, a 17 duty of ten per centum ad valorem. The duties imposed by 18 this section-shall be levied, collected, and--paid-under the 19 provisions of existing law. This section shall not apply 20 to (a) gold or silver bullion; (b) coins of gold, silver, copper, 21 or other metal; (e) printing paper admitted free of duty 22 under paragraph five hundred and sixty-seven of section one 23 of the Act entitled "An Act to reduce-tariff-duties and to 24 provide revenue for the Government, and for other purposes,”” 25 approved-October third, nineteen hundred and thirteen, as 1 amended; (d) ores of the platinum-metals, and platinum, 2 unmanufactured or in ingots, bars, plates, sheets, wire, 3 sponge, or-serap,-and-vases, retorts, and other apparatus, 4 vessels, and parts thereof, composed of platinum for chemical 5 uses; (e) nitrate of soda; (f) mechanical ground wood-pulp, 6 chemical wood pulp, unbleached or bleached, and rag pulp; or 7 (g) articles specified in paragraphs three hundred-and-ninety8 seven, three hundred and ninety eight, four hundred and 9 four, four hundred and twenty four, four-hundred-and-twenty 10 eight, four hundred and fifty one, four hundred and ninety11 nine, five hundred and fifty six, five hundred and eighty-two, 12 and six hundred and forty two; of section one, of such Aet 13 of October third, nineteen hundred and thirteen. 14 And this section shall not apply to the following named 15 articles, to wit: 16 First. Any animal imported-by a citizen of the United 17 States, specially for breeding purposes, whether intended 18 to be used by the importer himself or for sale for such pur 19 poses; 20 Second. Horses, mules, and--asses-straying across the 21 boundary line into any foreign country, or-driven-across 22 such boundary line by the owner for-temporary pasturage 23 purposes only, together with their offspring; 24 Third. Animals brought into the United States-tem 25 porarily for a period not exceeding six-months, for the pur 1 pose of breeding, exhibition, or competition for prizes offered 2 by any agricultural, polo, or racing association; but a bond 3 shall be given in accordance with regulations prescribed by 4 the Secretary of the Treasury; also teams-of-animals, in5 eluding their harness and tackle, and the wagons or other 6 vehicles actually owned by persons emigrating from foreign 7 countries to the United States with their families, and in 8 actual use for the purpose of such emigration, under such 9 regulations as the Secretary of the Treasury-may prescribe; 10 and wild animals intended for exhibition in zoological-col11 leetions-for-seientific-and educational purposes, and not for 12 sale or profit; 13 Fourth. Books, engravings, photographs, etchings, 14 bound or unbound, maps and charts imported by authority or 15 for the use of the United States or for the use of the Library 16 of Congress; 17 Fifth Books, libraries, usual and reasonable furniture, 18 and similar household effects of persons or families from 19 foreign countries, all the foregoing if actually used abroad by them not less than one year, and not intended for any other 21 person or persons, nor for sale; 20 22 Sixth. Newspapers and periodicals; but the term 23 "periodicals" as herein used shall be understood to embrace 24 only-unbound or paper covered publications issued within six 25 months of the time of entry, devoted to current literature of } 1 the day, or containing current literature as a predominant 2 feature, and issued regularly at stated periods, as weekly, 3 monthly, or quarterly, and bearing the date of issue; 4 Seventh. Articles-the growth, produce, or manufacture 5 of the United States, when returned after having been ex6 ported, without having been advanced in value or improved 7 in condition by any process of manufacture er ether means; 8 steel boxes, easks, barrels, carbeys, bags, and other containers 9 or coverings of American manufacture exported-filled with 10 American products, er exported empty and returned filled 11 with foreign products, including shooks and staves when 12 returned as barrels or boxes; also quicksilver flasks or bottles, 13 iron or steel drums of either demestie or fereign manufacture, 14 used for the shipment of acids, or other chemicals, which shall 15 have been actually exported from the United States; but 16 proef of the identity of such articles shall be made, under 17 general regulations to be prescribed by the Secretary of the 18 Treasury, but the exemption of bags frem duty shall apply 19 only to such domestic bags as may be imported by the experter 20 thereof, and if any such articles are subject-to-internalrevenue tax at the time of exportation, such tax shall be 22 proved to have been paid before exportation and not refunded; 23 photographie dry-plates or films of American manufacture 24 (except-moving pieture-films), exposed abroad, whether 25 developed-or-not, and films-from-moving pieture-machines, 21 |