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Rate of tax.

. 02

.04

. 02

·10

.01

5. Bill of exchange (inland), draft, certificate of deposit drawing interest,

or order for payment of any sum of money otherwise than at sight or
on demand, or any promissory note, except bank notes issued for cir

culation, and for each renewal of same, for a sum not exceeding $100.. $0.02 And for each additional $100, or fractional part thereof in excess of $100.

(This clause applies to money orders issued by the Government.)
6. Bill of exchange (foreign), or letter of credit (including orders by tele-

graph, or otherwise, issued by express or other companies, or any per-
son or persons), drawn in, but payable out of, the United States, drawn
singly or otherwise than in sets of three or more, for not exceeding
$100

.04 And for each additional $100, or fractional part thereof in excess of $100. If drawn in sets of two or more, for every bill of each set for a sum not

exceeding $100, or its equivalent in foreign currency, value fixed by
the United States standard.

.02 For each additional $100, or fractional part thereof in excess of $100.. 7. Bills of lading or receipts (other than charter party), for goods, eto., to

be exported. 8. Bills of lading, manifests, etc., issued by express companies or public

carriers, etc., and each duplicate thereof.. 9. Bond, indemnifying, etc., except those required in legal proceedings. .50 10. Certificates of profits, or certificates or memoranda showing interest in

the property or accumulations of any association, company, or corpo-
ration, and all transfers thereof, on each $100 of face value or fraction
thereof

.02 11. Certificate of damage, or otherwise, and all other certificates or documents issued by port warden or marine surveyor....

25 12. Certificates of any description required by law, not otherwise specified. . 10 13. Charter party, contract, or agreement for the charter of any ship, vessel,

or steainer, or any renewal or transfer thereof, for every ship, registered
tonnage not exceeding 300 tons.

3.00 More than 300 and not exceeding 600 tons.

5.00 More than 600 tons..

10.00 14. Contract: Broker's note, or memorandum of sale of goods, or merchan

dise, stocks, bonds, exchange, notes of hand, real estate, or property of
any kind, issued by brokers, etc., for each note or memorandum of sale
not otherwise provided for in act...

.10 15. Conveyance: Deed, instrument, or writing conveying lands, tenements, or other realty, etc., value over $100 and not exceeding $500

.50 For each additional $500 or fraction thereof...

.50 16. Dispatch, telegraphic, on each message.

.01 17. Entry of goods, wares, or merchandise in custom-house, not exceeding $100 in value...

.25 Exceeding $100 and not exceeding $500.

.50 Exceeding $500 in value.

1.00 Entry for withdrawal of goods or merchandise from customs bonded warehouse...

.50 18. Insurance, life, on every policy, except any fraternal beneficiary society or

order, for each $100 or fractional part thereof on the amount insured.. .08 Industrial or weekly-payment plan, the tax is 40 per centum of the

amount of the first weekly premium, as to which sworn statement is
required to be made to the collector of the total amount of first weekly

premiums received on policies issued during preceding month.
19. Insurance, marine, inland, and fire (except purely cooperative or mutual),

on each policy, or renewal, on amount of premium charged on each $1
or fractional part.

.001 20. Insurance, casualty, fidelity, and guarantee, on each policy, on each $1 or fractional part thereof of premium received...

.003 21. Lease, agreement, memorandum, or contract for the hire, use, or rent of land or tenement, not exceeding one year..

. 25 Exceeding one year and not exceeding three years

.50 If exceeding three years...

1.00 22. Manifest for custom-house entry or clearance of cargo of any ship, vessel,

or steamer for a foreign port, registered tonnago not exceeding 300 tons. 1.00 Exceeding 300 tons and not exceeding 600 tons

3.00 Exceeding 600 tons..

5.00 (Does not apply to vessels plying between ports of United States and

ports in British North America.)

Rate of tax.

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23. Mortgage, or pledge of lands, estate, or property, real or personal,

heritable, movable, or made for paymentof definite sums of money, also
any conveyance of lands, estate, or property whatsoever, in trust, etc.,

exceeding $1,000 and not more than $1,500..
On each $500 or fractional part in excess of $1,500.

(Same as above on all assignments or transfers.) 24. Passage tickets by any vessel from the United States to a foreign port,

costing not exceeding $30. More than $30 and not exceeding $60.

More than $60.. 25. Power of attorney or proxy for voting at an election of officers of any

incorporated company or association, except religious, charitable, lit.

erary societies, or public cemeteries 26. Power of attorney to sell or convey real estate or to rent or lease the

same, to collect or receive rent, to sell or transfer stock, bonds, etc.... (Papers used in the collection of pension, back pay, or bounty claims, or

claims for property lost in military or naval service are exempt.) 27. Protest: Upon the protest of every note, bill of exchange, acceptance,

check, or draft, or any marine protest..
28. Telephone messages: Every person, firm, or corporation operating any

telephone line or lines is required to make, within the first fifteen days
of each month, a sworn statement to the collector of the number of
messages or conversations transmitted over their lines during preceding
month for which a charge of 15 cents or more was imposed, and for

each of such messages or conversations to pay a tax of...
29. Warehouse receipts for goods, merchandise, or property held on storage,

except agricultural products deposited by actual grower...

. 25

.01

. 25

Schedule B.- Proprietary.

MEDICINAL PROPRIETARY ARTICLES AND PREPARATIONS, ETC.

.003 .00 .003 .00% .005

1. For and upon every packet, box, bottle, pot, or phial, etc., containing

any pills, powders, tinctures, waters (except natural spring waters and
carbonated natural spring waters), etc., made and sold by any person
whatsoever, claiming any private formula, secret or occult art, etc.,
sold under letters patent or trade-marks, etc., or recommended as reme-
dies or specifice for any disease, when such packet, box, bottle, or

phial, etc., shall not exceed the sum of 5 cents, at the retail price.
When retail price exceeds 5 cents and does not exceed 10 cents.
When retail price exceeds 10 cents and does not exceed 15 cents.
When retail price exceeds 15 cents and does not exceed 25 cents.

And for each additional 25 cents or fractional part thereof... 2. Perfumery and cosmetics and other similar articles: For and upon every packet, box, bottle, pot, or phial, etc., where such

packet, box, bottle, pot, phial, and contents shall not exceed in retail price 5 cents... When retail price exceeds 5 cents and does not exceed 10 cents. When retail price exceeds 10 cents and does not exceed 15 cents.. Wheu retail price exceeds 15 cents and does not exceed 25 cents. And for each additional 25 cents of retail price or value or fractional part

thereof in excess of 25 cents... 3. Chewing gum or substitutes therefor: For and upon each box, carton, jar, or package containing chewing gum,

when the retail value does not exceed $1..
If exceeding $1, for each additional dollar or fractional part thereof...
4. Sparkling or other wines when bottled for sale:

Upon each bottle containing 1 pint or less...
Upon each bottle containing more than 1 pint..

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STAMP TAX NOT UNDER SCHEDULES A AND B.

On seats in parlor or palace cars and berths in sleeping cars (stamp to be

affixed to the ticket by the company)..

.01

TAX ON LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY.

Rate of tax. When the whole amount of personal property exceeds $10,000 in actual value, passing from any person on or after June 13, 1898, taxes accrue and should be paid before distribution to the legatees as follows:

Personal property valued over $10,000 and not over $25,000, the tax is : 1. Legater being of lineal issue, or lineal ancestor, brother, or sister to the person who died, for each and every $100 clear value..

$0.75 2. Legatee being the descendant of a brother or sister of the person who died, for each and every $100 clear value...

1.50 3. Where legatee is the brother or sister of the father or mother, or a descend

ant of a brother or sister of the father or mother of the person who
died, for each and every $100 clear value....

3.00 4. Where legatee is the brother or sister of the grandfather or grandmother,

or a descendant of the brother or sister of the grand parents of the
person who died, for each and every $100 clear value...

4.00 5. Where legatee shall be in any other degree of collateral consanguinity

than is herein before stated, or a stranger in blood to the person who
died, or shall be a body politic or corporate, for each and every $100
clear value.....

5. 00 Legacies, etc., passing to husband or wife of the person who died are exempt from tax or duty.

Where the amount or value of the whole property left by the decedent exceeds $25,000, the rates hereinbefore given are required to be multiplied as follows:

Over $25,000 and not over $100,000 by 11.
Over $100,000 and not over $500,000, by 2.
Over $500,000 and not over $1,000,000 by 24.
Over $1,000,000, by 3.

EXCISE TAXES ON PERSONS, FIRMS, COMPANIES, AND CORPORATIONS ENGAGED IN

REFINING PETROLEUM AND SUGAR, WHOSE GROSS ANNUAL RECEIPTS EXCEED $250,000.

One-fourth of 1 per cent on gross amount of receipts in excess of said sum.

BANKS AND BANKERS.

Circulation issued by any bank, etc., or person, per month.

its of 1 p. ct. Circulation exceeding 90 per cent of capital, in addition, per month... of 1 p.ct. Banks, etc., on amount of notes of any person, State bank, or Stato banking association, used for circulation and paid out.

10 per cent. Banks, etc., baukers, or associations, on amount of potes of any town, city, or municipal corporation paid out by them

10 per cent. Every person, firm, association, other than national-bank associations,

and every corporation, State bank, or State banking association,
on the amount of their own notes used for circulation and paid out
by them.

10 per cent. Every such person, tirm, association, corporation, State bank, or State

banking association, and also every national banking association
on the amount of notes of any person, firm, association, other
tban a national banking association, or of any corporation, State
bank, or State banking association, or of any town, city or munic-
ipal corporation, used for circulation and paid out by them ..... 10 per cent.

PLAYING CARDS.

Playing cards, per pack, containing vot more than fifty-four cards....

$0.02

TAXES NOT PAYABLE BY STAMPS.

Tax on deficiencies in production of spirits.

on excess of materials used in production of spirits.
on circulation of banks and bankers.

on notes paid out by banks and others.
On telephone messages.
On policies of life insurance issued on industrial or weekly payment plan.
Excise taxes on persons, firms, companies, and corporations engaged in refining

petroleum and sugar.
Legacies and distributive shares of personal property.
Special tax on banks and bankers.
Penalties of 50 per cent and 100 per cent.

Table of certain special taxes and 50 per cent penalties. INTERNAL-REVENUE COLLECTION DISTRICTS IN THE UNITED STATES,

Tax or

$5

$0.42

.21

6

(Tax 1 (Penalty.

Tax 2

Penalty

Tax 3

Penalty. (Tax (Penalty.

Tax 5 (Penalty. Tax (Penalty.

(Tax 7 Penalty.

Tax 8

(Penalty.

(Тах 9 (Penalty.

Tax 10

(Penalty.

Tax 11

(Penalty.

Tax 12

Penalty.

.83 .42 1. 25

.63 1. 67

.83 2. 08 1.04 2. 50 1. 25 2. 92 1. 46 3. 33 1. 67 3. 75 1.88 4.17 2.08 4. 58 2. 29 5. 00 2. 50

(Where the amounts are not divisible by 24.)

Annual rate, in dollars and cents.

Commenc. No. of

ing busi.' months
nessin- liable. penalty.

$10

$16

$20

$25

$50

$100

$200

$250

June .....

May April March February January.. December November October ..

$0.83 $1. 25

. 42 .63 1. 67

2. 50 .83 1. 25 2. 50

3. 75 1. 25

1.88 3. 33 5.00 1.67 2. 50 4.17 6. 25 2.08 3. 13 5. 00 7.50 2. 50 3. 75 5.83 8. 75 2. 92 4. 38 6. 67

10.00 3. 33 5. 00 7. 50 11. 25 3. 75 5. 63 8. 33 12.50 4.17 6, 25 9. 17 13. 75 4.58 6. 88 10.00 15.00 5.00 7. 50

$1. 67

.83 3. 33 1.67 5. 00 2. 50 6.67 3. 33 8. 33 4.17 10.00

5. 00 11. 67

5.83 13. 33

6. 67 15.00

7.50 16. 67

6. 33 18. 33

9.17
20.00
10.00

$2.08
1.04
4.17
2. 08
6. 25
3. 13
8. 33
4. 17
10.42

5. 21
12. 50

6. 25 14. 58

7.29 16. 67

8. 33 18.75

9. 38
20.83
10.42
22. 92
11. 46
25. 00
12.50

$4.17
2.08
8. 33
4.17
12.50

6. 25
16. 67

8. 33 20.83 10.42 25. 00 12.50 29. 17 14.58 33. 33 16, 67 37.50 18. 75 41. 67 20.83 45. 83 22. 92 50.00 25. 00

$8.33 $16.67

4. 17 8. 33 16. 67 33. 33

8. 33 16. 67 25. 00 50.00 12. 50 25. 00 33. 33 66. 67 16. 67 33. 33 41. 67

83.33 20.83 41. 67 50.00 100.00 25. 00 50.00 58. 33 116. 67 29. 17 58. 33 66. 67 133. 33 33. 33 66. 67 75.00 150.00 37.50 75.00 83. 33 166. 67 41. 67 83. 33 91. 67 183. 33 45. 83 91.67 100.00 200.00 50.00 100.00

$20.83 10.42 41. 67 20. 83 62. 50 31. 25 83. 33 41. 67 104.17

52.08 125.00

62.50 145.83

72.92 166. 67

83. 33 187.50

93. 75 208. 33 104.17 229. 17 114.58 250.00 125.00

1

.

September
August ..
July

WITH LOCATION OF COLLECTORS' OFFICES.

Alabama.-Collector's office, Birmingham.
Alaska.–See collector, Portland, Oreg.
Arizona.-Consolidated with New Mexico. Collector's office, Santa Fe, N. Mex.
Arkansas.-Collector's office, Little Rock.

California.-First district, collector's office, San Francisco; fourth district, colloctor's office, Sacramento.

Colorado. -Collector's office, Denver.
Connecticut.-Collector's office, Hartford.

Dakota (North and South.)—Consolidated with Nebraska. Collector's office, Omaha, Nebr.

Delaware.-Consolidated with Maryland. Collector's office, Baltimore, Ma.

District of Columbia-Consolidated with Maryland. Collector's office, Baltimore, Md.

Florida.-Collector's office, Jacksonville.
Georgia.-Collector's office, Atlanta.
Idaho. - Consolidated with Montana. Collector's office, Helena, Mont.

Illinois.-First district, collector's office, Chicago; fifth district, collector's office, Peoria; eighth district, collector's office, Springfield; thirteenth district, collector's office, East St. Louis.

Indiana.-Sixth district, collector's office, Lawrenceburg; seventh district, col. lector's office, Terre Haute.

Indian Territory.-See collector, Leavenworth, Kans.

loua.—Third district, collector's office, Dubuque; fourth district, collector's office, Burlington.

Kansas.-Collector's office, Leavenworth. Kentucky.--Second district, collector's office, Owensboro; fifth district, collector's office, Louisville; sixth district, collector's office, Covington; seventh district, collector's office, Lexington; eighth district, collector's office, Danville.

Louisiana. -Collector's office, New Orleans. Maine.-Consolidated with New Hampshire. Collector's office, Portsmouth, N. H.. Maryland.-Collector's office, Baltimore. Massachusetts.--Collector's office, Boston. Michigan.-First district, collector's office, Detroit; fourth district, collector's office, Grand Rapids.

Minnesota.- Collector's office, St. Paul.
Mississippi.—Consolidated with Louisiana. Collector's office, New Orleans, La.
Missouri.–First district, collector's office, St. Louis; sixth district, collector's
office, Kansas City.

Montana–Collector's office, Helena.
Nebraska. -Collector's office, Omaha.

Nevada.-Consolidated with fourth district of California Collector's office, Sacramento, Cal.

New Hampshire.-Collector's office, Portsmouth. New Jersey.--First district, collector's office, Camden; fifth district, collector's office, Newark.

New Mexico.-Collector's office, Santa Fe. New York.–First district, collector's office, Brooklyn; second district, collector's office, New York; third district, collector's office, New York; fourteenth district, collector's office, Albany; twenty-first district, collector's office, Syracuse; twentyeighth district, collector's office, Rochester.

North Carolina.-Fourth district, collector's office, Raleigh; fifth district, collector's office, Asheville.

Ohio. --First district, collector's office, Cincinnati; tenth district, collector's office, Toledo; eleventh district, collector's office, Chillicothe; eighteenth district, collector's office, Cleveland.

Oklahoma Territory.-See collector, Leavenworth, Kans.
Oregon.-Collector's office, Portland.

10228-3

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