WAR STAMP TAXES. Costing more than $60, $5: Provided, That such passage tickets, costing $10 or less, shall be exempt from taxation. Proviso. Exemption. Proxies. 11. Proxy for voting at any election for officers, or meeting for the transaction of business, of any incorporated company or association, except religious, educational, charitable, fraternal, or literary societies, or public cemeteries, 10 cents. 12. Power of attorney granting authority to do or perform some act for or in behalf of the grantor, which authority is not otherwise vested in the grantee, 25 cents: Provided, That no stamps shall be required upon any papers necessary to be used for the collection of claims from the United States or from any State for pensions, back pay, bounty, or for property lost in the military or naval service or upon powers of attorney required in bankruptcy cases. 13. Playing cards: Upon every pack of playing cards containing not more than fifty-four cards, manufactured or imported, and sold, or removed for consumption or sale, after the passage of this Act, a tax of 5 cents per pack in addition to the tax imposed under existing law. 14. Parcel-post packages: Upon every parcel or package transported from one point in the United States to another by parcel post on which the postage amounts to 25 cents or more, a tax of 1 cent for each 25 cents or fractional part thereof charged for such transportation, to be paid by the consignor. No such parcel or package shall be transported until a stamp or stamps representing the tax due shall have been affixed thereto. TITLE IX.-WAR ESTATE TAX. SEC. 900. That in addition to the tax imposed by section two hundred and one of the Act entitled "An Act to increase the revenue, and for other purposes," approved September eighth, nineteen hundred and sixteen, as amended (a) A tax equal to the following percentages of its value is hereby imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of which is taxable under such section (the value of such net estate to be determined as provided in Title II of such Act of September eighth, nineteen hundred and sixteen): One-half of one per centum of the amount of such net estate not in excess of $50,000; One per centum of the amount by which such net estate exceeds $50,000 and does not exceed $150,000; One and one-half per centum of the amount by which such net estate exceeds $150,000 and does not exceed $250,000; Two per centum of the amount by which such net estate exceeds $250,000 and does not exceed $450,000; Two and one-half per centum of the amount by which such net estate exceeds $450,000 and does not exceed $1,000,000; Three per centum of the amount by which such net estate exceeds $1,000,000 and does not exceed $2,000,000; Three and one-half per centum of the amount by which such net estate exceeds $2,000,000 and does not exceed $3,000,000; Four per centum of the amount by which such net estate exceeds $3,000,000 and does not exceed $4,000,000; Four and one-half per centum of the amount by which such net estate exceeds $4,000,000 and does not exceed $5,000,000; Five per centum of the amount by which such net estate exceeds $5,000,000 and does not exceed $8,000,000; Seven per centum of the amount by which such net estate exceeds $8,000,000 and does not exceed $10,000,000; and Ten per centum of the amount by which such net estate exceeds $10,000,000. WAR ESTATE TAX. Not applicable if person died while in miliduring the war, etc. SEC. 901. That the tax imposed by this title shall not apply to the transfer of the net estate of any decedent dying while serving in the tary or naval service military or naval forces of the United States, during the continuance of the war in which the United States is now engaged, or if death results from injuries received or disease contracted in such service, within one year after the termination of such war. For the purposes of this section the termination of the war shall be evidenced by the proclamation of the President. TITLE X.-ADMINISTRATIVE PROVISIONS. ADMINISTRATIVE VISIONS. PRO Articles from Virgin Exempt from island Proviso. SEC. 1000. That there shall be levied, collected, and paid in the Islands to pay domestic United States, upon articles coming into the United States from the internal revenue tax. West Indian Islands acquired from Denmark, a tax equal to the internal-revenue tax imposed in the United States upon like articles tax. of domestic manufacture; such articles shipped from said islands to the United States shall be exempt from the payment of any tax imposed by the internal-revenue laws of said islands: Provided, That there shall be levied, collected, and paid in said islands, upon articles imported from the United States, a tax equal to the internal-revenue tax imposed in said islands upon like articles there manufactured; and such articles going into said islands from the United States shall States tax. be exempt from payment of any tax imposed by the internal-revenue laws of the United States. Articles from United States to pay island tax. Exempt from United General revenue laws SEC. 1001. That all administrative, special, or stamp provisions of applicable to this Act. law, including the law relating to the assessment of taxes, so far as Records, returns, etc., applicable, are hereby extended to and made a part of this Act, and required. every person, corporation, partnership, or association liable to any tax imposed by this Act, or for the collection thereof, shall keep such records and render, under oath, such statements and returns, and shall comply with such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe. Returns of taxable tional rates. Extension of pay SEC. 1002. That where additional taxes are imposed by this Act articles subject to addiupon articles or commodities, upon which the tax imposed by existing law has been paid, the person, corporation, partnership, or association required by this Act to pay the tax shall, within thirty days after its passage, make return under oath in such form and under such regulations as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe. Payment ment allowed. of the tax shown to be due may be extended to a date not exceeding seven months from the passage of this Act, upon the filing of a bond for payment in such form and amount and with such sureties as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Other methods of col SEC. 1003. That in all cases where the method of collecting the lection authorized. tax imposed by this Act is not specifically provided, the tax shall be collected in such manner as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury may prescribe. Stamp tax penalties, All administrative and penalty provisions of Title VIII of this Act, etc. in so far as applicable, shall apply to the collection of any tax which the Commissioner of Internal Revenue determines or prescribes shall be paid by stamp. Ante, p. 320. Punishment for vio SEC. 1004. That whoever fails to make any return required by this lating requirements of Act or the regulations made under authority thereof within the time Act. prescribed or who makes any false or fraudulent return, and whoever evades or attempts to evade any tax imposed by this Act or fails to collect or truly to account for and pay over any such tax, shall be subiect to a penalty of not more than $1,000, or to imprisonment for not more than one year, or both, at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not col Additional penalty. ADMINISTRATIVE PRO VISIONS. Enforcement. Temporary use of existing stamps for new rates. lected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby authorized to make all needful rules and regulations for the enforcement of the provisions of this Act. SEC. 1006. That where the rate of tax imposed by this Act, payable by stamps, is an increase over previously existing rates, stamps on hand in the collectors' offices and in the Bureau of Internal Revenue may continue to be used until the supply on hand is exhausted, but shall be sold and accounted for at the rates provided by this Act, Payment for stamps and assessment shall be made against manufacturers and other taxpayers having such stamps on hand on the day this Act takes effect for the difference between the amount paid for such stamps and the tax due at the rates provided by this Act. on hand. Payment of tax on articles under contracts vendee. SEC. 1007. That (a) if any person, corporation, partnership, or prior to May 9, 1917, by association has prior to May ninth, nineteen hundred and seventeen, made a bona fide contract with a dealer for the sale, after the tax takes effect, of any article (or, in the case of moving picture films, such a contract with a dealer, exchange, or exhibitor, for the sale or lease thereof) upon which a tax is imposed under Title III, IV, or VI, or under subdivision thirteen of Schedule A of Title VIII, or under this section, and (b) if such contract does not permit the adding of the whole of such tax to the amount to be paid under such contract, then the vendee or lessee shall, in lieu of the vendor or lessor, pay so much of such tax as is not so permitted to be added to the contract price. Time of payment. "Dealer" construed. Fractions of a cent. Advance payments stallments. Refund of excess. ments. The taxes payable by the vendee or lessee under this section shall be paid to the vendor or lessor at the time the sale or lease is consummated, and collected, returned, and paid to the United States by such vendor or lessor in the same manner as provided in section five hundred and three. The term "dealer" as used in this section includes a vendee who purchases any article with intent to use it in the manufacture or production of another article intended for sale. SEC. 1008. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent. of estimated tax in in- SEC. 1009. That the Secretary of the Treasury, under rules and regulations prescribed by him, shall permit taxpayers liable to income and excess profits taxes to make payments in advance in installments or in whole of an amount not in excess of the estimated taxes which will be due from them, and upon determination of the taxes actually due any amount paid in excess shall be refunded as Allotment of pay taxes erroneously collected: Provided, That when payment is made in installments at least one-fourth of such estimated tax shall be paid before the expiration of thirty days after the close of the taxable year, at least an additional one-fourth within two months after the close of the taxable year, at least an additional one-fourth within four months after the close of the taxable year, and the remainder of the tax due on or before the time now fixed by law for such payCredit for advanced ment: Provided further, That the Secretary of the Treasury, under rules and regulations prescribed by him, may allow credit against such taxes so paid in advance of an amount not exceeding three per centum per annum calculated upon the amount so paid from the date of such payment to the date now fixed by law for such payment; but no such credit shall be allowed on payments in excess of taxes determined to be due, nor on payments made after the expira payments. ADMINISTRATIVE PRO- Penalties for nonpay. tion of four and one-half months after the close of the taxable year. Certificates of indebtedness receivable for income and excess profits taxes. SEC. 1010. That under rules and regulations prescribed by the Secretary of the Treasury, collectors of internal revenue may receive, at par and accrued interest, certificates of indebtedness issued under nie, pp. 36, 290. section six of the Act entitled "An Act to authorize an issue of bonds to meet expenditures for the national security and defense, and, for the purpose of assisting in the prosecution of the war, to extend credit to foreign governments, and for other purposes," approved April twenty-fourth, nineteen hundred and seventeen, and any subsequent Act or Acts, and uncertified checks in payment of income Also uncertified and excess-profits taxes, during such time and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; but if a check so re- Liability if unpaid. ceived is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions the same as if such check had not been tendered. TITLE XI.-POSTAL RATES. checks. POSTAL RATES. Increase rate on first Proviso. SEC. 1100. That the rate of postage on all mail matter of the first class matter. class, except postal cards, shall thirty days after the passage of this Act be, in addition to the existing rate, 1 cent for each ounce or fraction thereof: Provided, That the rate of postage on drop letters of the Drop letters at presfirst class shall be 2 cents an ounce or fraction thereof. Postal Postal cards, etc., incards, and private mailing or post cards when complying with the creased. requirements of existing law, shall be transmitted through the mails at 1 cent each in addition to the existing rate. ent. Letters from armed That letters written and mailed by soldiers, sailors, and marines forces abroad free. assigned to duty in a foreign country engaged in the present war may be mailed free of postage, subject to such rules and regulations as may be prescribed by the Postmaster General. Second class matter. SEC. 1101. That on and after July first, nineteen hundred and eighteen, the rates of postage on publications entered as second-class publisher or agent. matter (including sample copies to the extent of ten per centum of the weight of copies mailed to subscribers during the calendar year) when sent by the publisher thereof from the post office of publication or other post office, or when sent by a news agent to actual subscribers thereto, or to other news agents for the purpose of sale: (a) In the case of the portion of such publication devoted to matter vertisements. other than advertisements, shall be as follows: (1) On and after Flat rates. July first, nineteen hundred and eighteen, and until July first, nineteen hundred and nineteen, 1 cents per pound or fraction thereof; (2) on and after July first, nineteen hundred and nineteen, 1 cents per pound or fraction thereof. On portion not ad Advertisement por Zone rates applicable. (b) In the case of the portion of such publication devoted to adver- tion. tisements the rates per pound or fraction thereof for delivery within the several zones applicable to fourth-class matter shall be as follows (but where the space devoted to advertisements does not exceed five per centum of the total space, the rate of postage shall be the same as if the whole of such publication was devoted to matter other than advertisements): (1) On and after July first, nineteen hundred July 1, 1919. and eighteen, and until July first, nineteen hundred and nineteen, for the first and second zones, 1 cents; for the third zone, 1 cents; for the fourth zone, 2 cents; for the fifth zone, 2 cents; for the sixth zone, 2 cents; for the seventh zone, 3 cents; for the eighth zone, From July 1, 1918, to From July 1, 1919, to 3 cents; (2) on and after July first, nineteen hundred and nineteen, July 1, 1920. and until July first, nineteen hundred and twenty, for the first and 100768°-65-1-22 POSTAL RATES. July 1, 1921. After July 1, 1921. second zones, 1 cents; for the third zone, 2 cents; for the fourth zone, 3 cents; for the fifth zone 3 cents; for the sixth zone, 4 cents; From July 1, 1920, to for the seventh zone, 5 cents; for the eighth zone, 5 cents; (3) on and after July first, nineteen hundred and twenty, and until July first, nineteen hundred and twenty-one, for the first and second zones, 14 cents; for the third zone, 2 cents; for the fourth zone, 4 cents; for the fifth zone, 4 cents; for the sixth zone, 5 cents; for the seventh zone, 7 cents; for the eighth zone, 7 cents; (4) on and after July first, nineteen hundred and twenty-one, for the first and second zones, 2 cents; for the third zone, 3 cents; for the fourth zone, 5 cents; for the fifth zone, 6 cents; for the sixth zone, 7 cents; for the seventh zone, 9 cents; for the eighth zone, 10 cents; (c) With the first mailing of each issue of each such publication, the publisher shall file with the postmaster a copy of such issue, together with a statement containing such information as the Postmaster General may prescribe for determining the postage chargeable thereon. Statements for determining rates to be filed. Daily newspapers. for delivery. Proviso. mailing. Religious, educational, etc., publications. for. SEC. 1102. That the rate of postage on daily newspapers, when posited at carrier office the same are deposited in a letter-carrier office for delivery by its carriers, shall be the same as now provided by law; and nothing in this title shall affect existing law as to free circulation and existing rates on second-class mail matter within the county of publication: Separation for zone Provided, That the Postmaster General may hereafter require publishers to separate or make up to zones in such a manner as he may direct all mail matter of the second class when offered for mailing. SEC. 1103. That in the case of newspapers and periodicals entitled Flat rates established to be entered as second-class matter and maintained by and in the interest of religious, educational, scientific, philanthropic, agricultural, labor, or fraternal organizations or associations, not organized for profit and none of the net income of which inures to the benefit of any private stockholder or individual, the second-class postage rates shall be, irrespective of the zone in which delivered (except when the same are deposited in a letter carrier office for delivery by its carriers, in which case the rates shall be the same as now provided by law), 1 cents a pound or fraction thereof on and after July first, nineteen hundred and eighteen, and until July first, nineteen hundred and nineteen, and on and after July first, nineteen hundred and nineteen, 1 cents a pound or fraction thereof. The publishers of such newspapers or periodicals before being entitled to the foregoing rates shall furnish to the Postmaster General, at such times and under such conditions as he may prescribe, satisfactory evidence that none of the net income of such organization inures to the benefit of any Rates for small issues, private stockholder or individual. After July 1, 1918. Evidence required to secure rates. SEC. 1104. That where the total weight of any one edition or issue of any publication mailed to any one zone does not exceed one pound, Rates on entire bulk the rate of postage shall be 1 cent. mailed. Present rates if not sent by publisher, etc. SEC. 1105. The zone rates provided by this title shall relate to the entire bulk mailed to any one zone and not to individually addressed packages. SEC. 1106. That where a newspaper or periodical is mailed by other than the publisher or his agent or a news agent or dealer, the Monthly payment of rate shall be the same as now provided by law. increased first-class receipts into general fund. SEC. 1107. That the Postmaster General, on or before the tenth day of each month, shall pay into the general fund of the Treasury an amount equal to the difference between the estimated amount received during the preceding month for the transportation of first class matter through the mails and the estimated amount which would have been received under the provisions of the law in force No salary increase of at the time of the passage of this Act. postmasters during the war. SEC. 1108. That the salaries of postmasters at offices of the first, second, and third classes shall not be increased after July first, |