Слике страница
PDF
ePub

Fifty-fourth Congress.

An act to repeal section sixty-one of an act to reduce taxation, to provide revenue for the Government, and for other purposes, which became a law August twenty-eighth, eighteen hundred and ninety-four, approved June 3, 1896 (29 Stat., 195).

Alcohol in the arts. An act to amend section thirty-two hundred and fifty-five of the Revised Statutes of the United States, concerning the distilling of brandy from fruits, approved June 3, 1896 (29 Stat., 195).

An act defining cheese, and also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of "filled cheese, approved June 6, 1896 (29 Stat., 253).

An act to allow the bottling of distilled spirits in bond, approved March 3, 1897 (29 Stat., 626).

An act to amend section 40 of “An act to reduce the revenue and equalize duties on imports, and for other purposes," approved October first, eighteen hundred and ninety, so as to authorize the sale of forfeited domestic smoking opium to the highest bidder, approved March 3, 1897 (29 Stat., 695).

Fifty-fifth Congress. an act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1898, and for other purposes, approved June 4, 1897 (30 Stat., 11).

Bounty on sugar-payment of balance of claims, etc. An act to provide revenue for the Government and to encourage the industries of the United States, approved July 24, 1897 (30 Stat., 151).

The “DINGLEY Bill." Amended sections 3341 and 3394, R. S. An act to provide ways and means to meet war expenditures, and for other purposes, approved June 13, 1898 (30 Stat., 448).

War-revenue act. Additional special taxes imposed; increased tax on fermented liquors, tobacco, and cigars; imposed legacy taxes, tax on mixed flour,

stamp taxes on instruments, etc. An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June 30, 1893, and for prior years, and for other purposes, approved July 7, 1898 (30 Stat., 652).

Relative to payment of gaugers of fruit brandy-additional temporary force in internal-revenue service. An act to amend section thirty-two hundred and eighty-seven of the Revised Statutes of the United States, concerning the drawing off, gauging, marking, and removal of spirits, approved February 21, 1899 (30 Stat., 843).

An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1900, and for other years, approved February 24, 1899 (30 Stat., 864).

Term of temporary service of additional clerks extended one year. (PUBLIC RESOLUTION—No. 22.) Joint resolution to amend section twenty-five of the act passed June thirteenth, eighteen hundred and ninety-eight, entitled “An act to provide ways and means to meet war expenditures, and for other purposes," approved February 28, 1899 (30 Stat., 1390).

Bonds secured by mortgages, but one stamp required, etc.

An act to amend the internal-revenue laws relating to distilled spirits, and for other purposes, approved March 3, 1899 (30 Stat., 1349).

Allowance on loss in warehouse. An act making appropriations for sundry civil expenses of the Gov. ernment for the fiscal year ending June 30, 1900, and for other years, approved March 3, 1899 (30 Stat., 1091).

PROVISIONS RELATIVE TO ACTS OF REPEAL.

SEC. 12, R.S. Whenever an act is repealed, which repealed a former act, such former act shall not thereby be revived, unless it shall be expressly so provided.

SEC. 13, R. S. The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability.

SEC. 55, act October 1, 1890. Repealing and saving clause. That all laws and parts of laws inconsistent with this act are hereby repealed : Provided, however, That the repeal of existing laws, or modifications thereof, embraced in this act shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications, but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modification had not been made.

Any offenses committed, and all penalties or forfeitures or liabilities incurred under any statute embraced in, or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses, or for the recovery of penalties or forfeitures, embraced in or modified, changed, or repealed by this act, shall not be affected thereby, and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act may be commenced and prosecuted within the same time and with the same effect as if this act had not been passed.

SEC. 72, act August 28, 1894. Repealing and saving clause. All acts and parts of acts inconsistent with the provisions of this act are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or liabilities incurred prior to the passage of this act under any statuto embraced in or changed, modified, or repealed by this act may be prosecuted or punished in the same manner and with the same effect as if this act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be commenced and prosecuted within the same time and with the same effect as if this act had not been passed: And provided further, That nothing in this act shall be construed to repeal the provisions of section three thousand and fifty-eight of the Revised Statutes as amended by the act approved February twenty-third, eighteen hundred and eighty. seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon.

Repeals by implication are not favored, particnlarly in revenue laws, and will only be held to exist when the repugnance is positive, and then only to the extent of the repugnance. (United States v. 100 Barrels Spirits, 12 Int. Rev. Rec., 153.)

Nothing is better settled than that repeals, and the same may be said of annulments, by implication, are not favored by the courts, and that no statute will be construed as repealing a prior one, unless so clearly repugnaut thereto as to admit of no other reasonable construction. (Cope r. Cope, 137 U. S., 682, and cases cited.)

A later statute covering the whole subject matter of a former one where the objects of the two statutes are the same operates as a repeal. (United States 1. Claflin, 97 U. S., 546. See also United States v. Tynen, 11 Wall., 88.)

When a later statute is a complete revision of the subject to which the earlier statute related and the new legislation was manifestly intended as a substitute for the former legislation, the prior act must be held to have been repealed. (United States v. Ranlett and Stone (1898), 172 U. 8., 133.)

SCHEDULE OF ARTICLES AND OCCUPATIONS SUBJECT TO TAX.

SPECIAL TAXES.

Rate of tax. Rectifiers of less than 500 barrels a year.

$100.00 Rectifiers of 500 barrels or more a year.

200.00 Retail liquor dealers ..

25.00 Wholesale liquor dealers

100.00 Retail dealers in malt liquors.

20.00 Wholesale dealers in malt liquors.

50.00 Manufacturers of stills ...

50.00 and for stills or worms, manufactured, each.

20.00 Brewers, annual manufacture less than 500 barrels

50.00 annual manufacture, 500 barrels or more

100.00 Manufacturers of oleomargarine...

600.00 Wholesale dealers in oleomargarine.

480.00 Retail dealers in oleomargarine..

48.00 Manufacturers of filled cheese.

400.00 Wholesale dealers in filled cheese.

250.00 Retail dealers in filled cheese.....

12.00 Bankers with capital, preceding fiscal year, not over $25,000.

50.00 For every additional thousand in excess of $25,000 .

2.00 (In estimating capital, surplus shall be included.) Brokers who have not paid as bankers.

50.00 Pawnbrokers

20.00 Commercial brokers..

20.00 Custom-house brokers.

10.00 Proprietors of theaters, museums, and concert halls, in cities of over 25,000 population per last census.

100.00 Proprietors of circuses

100.00 Proprietors or agents of all other exhibitions or shows for money.

10.00 Proprietors of bowling alleys and billiard rooms, for each alley or table 5.00 Dealers in leaf tobacco, sales not over 50,000 pounds

6.00 Over 50,000 and not over 100,000 pounds.

12.00 Over 100,000 pounds....

24.00 Dealers in tobacco, sales over 50,000 pounds.

12.00 Manufacturers of tobacco, sales not over 50,000 pounds.

6.00 Over 50,000 and not over 100,000 pounds.

12.00 Over 100,000 pounds.....

24.00 Manufacturers of cigars, sales not over 100,000 cigars.

6.00 Over 100,000 and not over 200,000 cigars.

12.00 Over 200,000 cigars..

24.00 Manufacturers, packers, or repackers of mixed flour.

12.00

[graphic]

1. 10 . 10

.05 . 10

DISTILLED SPIRITS, ETC.
Distilled spirits, per gallon....
Stamps for distilled spirits intended for export, each..
Except when affixed to wooden packages containing two or more 5-gallon

metallic cans for export....
Case stamps for spirits bottled in bond...
Wines, liquors, or compounds known or denominated as wine, and made in

imitation of sparkling wine or champagne, but not made from grapes grown in the United States, and liquors not made from grapes, currants, rhubarb, or berries grown in the United States, but produced by being rectified or mixed with distilled spirits or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, in bottles containing not more

than 1 pint, per bottle or package. Same, in bottles containing more than 1 pint and not more than 1 quart, per bottle or package. (And at the same rate for any larger quantity of such merchandise, how

over put up or whatever may be the package.) Stamp tax on wine bottled for sale. See Schedule B.

. 10

.20

2.00

FERMENTED LIQUORS.
Fermented liquors, per barrel, containing not more than 31 gallons..

(And at à proportionate rate for halves, thirds, quarters, sixths, and

eighths of barrels.) More than one barrel of 31 gallons and not more than 63 gallons, in one

package

1.00

TOBACCO AND SNUFF.

Rate of tax.

$0.12

Tobacco, however prepared, manufactured, and sold, or removed for con

sumption or sale, per pound.. Snuff, however prepared, manufactured, and sold, or removed for consump

tion or sale, per pound

. 12

CIGARS AND CIGARETTES.

3. 60

1.00

Cigars, of all descriptions, made of tobacco or any substitute, weighing over

3 pounds per thousand, per thousand ... Cigars, of all descriptions, made of tobacco or any substitute, weighing not

over 3 pounds per thousand, per thousand .
Cigarettes, made of tobacco or any substitute, weighing over 3 pounds per

thousand, per thousand
Cigarettes, made of tobacco or any substitute, weighing not over 3 pounds

per thousand, per thousand

3.60

1.50

OLEOMARGARINE.

All substances heretofore known as oleomargarine, oleo, oleomargarine oil,

butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef fat, suet, lard, lard oil, vegetable oil, annotto, and other coloring matter, intestinal fat, and offal fat made in imitation or semblance of butter, or when so made, calculated or intended to be sold as butter or for

butter, domestic, per pound..... Same, imported from foreign countries, per pound...

.02 . 15

[blocks in formation]

.04

Per barrel of 196 pounds, or more than 98 pounds.
Half barrel of 98 pounds, or more than 49 pounds.
Quarter barrel of 49 pounds, or more than 245 pounds.
Eighth barrel, of 244 pounds or less

Mixed flour imported from foreign countries, in addition to import duties, must pay internal-revenue tax as above.

.02 .01 .004

STAMP DUTIES ON AND AFTER JULY 1, 1898.

Schedule A.-Documentary.

.05

.05

.02

1. Bonds, debentures, or certificates of indebtedness of any association, com

pany, or corporation, on each $100 of face value or fraction thereof... 2. On each original issue of certificates of stock, whether on organization

or reorganization, on each $100 of face value or fraction thereof. On all sales, agreements to sell, memoranda of sales, deliveries or trans

fors of shares, or certificates of stock of any association or corporation,

on each $100 of face value or fraction thereof
3. Upon each sale, agreement to sell, or agreement of sale of any products

or merchandise at any exchange or board of trade, or other similar
place, either for present or future delivery, for each $100 in value of

said sale ...
And for each $100 or fractional part thereof in excess of $100
4. Bank check, draft, certificate of deposit not drawing interest, or order

for the payment of any sum of money drawn upon or issued by any
bank, trust company, or any person or persons, companies, or corpora-
tions, at sight or on demand.

.01 .01

.02

« ПретходнаНастави »