CONGRESS. (TAX REDUCTION.) 



he used in evidence unless it shall be duly stamped 

 as aforesaid. 



"'7. Bond: For indemnifying any person or 

 persons, firm, or corporation who shall have become 

 bound or engaged as surety for the payment of any 

 sum of money, or for the due execution or per- 

 formance of the duties of any office or position, 

 and to account for money received by virtue 

 thereof, 50 cents. 



" ' 8. Certificate of profits, or any certificate or 

 memorandum showing an interest in the property 

 or accumulations of any association, company, or 

 corporation, and on all transfers thereof, on each 

 $100 of face value or fraction thereof, 2 cents. 



" ' 9. Contract : Broker's note, or memorandum 

 of sale of any goods or merchandise, stocks, bonds, 

 exchange, notes of hand, real estate, or property 

 of any kind or description issued by brokers, or 

 persons acting as such, for each note or memo- 

 randum of sale, not otherwise provided for in this 

 act, 10 cents. 



"'10. Conveyance: Deed, instrument, or writ- 

 ing, whereby any lands, tenements, or other realty 

 shall be sold, granted, assigned, transferred, or 

 otherwise conveyed to or vested in the purchaser 

 or purchasers, or any other person or persons, by 

 his, her, or their direction, when the consideration 

 or value exceeds $2,500, and does not exceed $3,- 

 000, 25 cents, and for each additional $500 or frac- 

 tional part thereof in excess of $3,000, 25 cents. 



"'11. Entry of any goods, wares, or merchan- 

 dise at any custom-house, either for consumption 

 or warehousing, not exceeding $100 in value, 25 

 cents. Exceeding $100 and not exceeding $500 in 

 value, 50 cents. Exceeding $500 in value, $1. 



" ' 12. Entry for the withdrawal of any goods 

 or merchandise from customs bonded warehouse, 

 50 cents. 



"'13. Passage tickets: Ticket, order, contract, 

 or certificate for passage by any vessel from any 

 port in the United States to a foreign port, costing 

 $50, 50 cents ; and for each $50 or any part thereof 

 in addition thereto, 50 cents.' 



" SEC. 9. That Schedule B of said act is hereby 

 amended so as to read as follows: 



" ' SCHEDULE B. 



" * Sparkling or other wines, when bottled for 

 sale, upon each bottle containing 1 pint or less, 

 1 cent. Upon each bottle containing more than 1 

 pint, 2 cents.' 



" SEC. 10. That section 29 of said act is hereby 

 amended by adding at the end of said section the 

 following: ' Provided, That nothing in this section 

 shall be construed to apply to bequests or legacies 

 for uses of a religious, - literary, charitable, or 

 educational character, or for the encouragement 

 of art, or to legacies or bequests to societies for 

 the prevention of cruelty to children, including all 

 bequests or legacies of such character on which 

 the tax imposed had not been paid or collected on 

 the first day of March, 1901 : And provided further, 

 That the provisions of this act and of the act 

 hereby amended shall not be held to apply to any 

 estate where the testator or intestate died before 

 June 13, 1898,' so that said section as amended 

 shall read as follows: 



"'LEGACIES AND DISTRIBUTIVE SHARES OF 



PERSONAL PROPERTY. 



'' ' SEC. 29. That any person or persons having 

 in charge or trust, as administrators, executors, or 

 trustees, any legacies or distributive shares arising 

 from personal property, where the whole amount 

 of such personal property as aforesaid shall ex- 

 ceed the sum of $10,000 in actual value, passing, 

 after the passage of this act, from any person pos- 



sessed of such property, either by will or by the 

 intestate laws of any State or Territory, or any 

 personal property or interest therein, transferred 

 by deed, grant, bargain, sale, or gift, made or in- 

 tended to take effect in possession or enjoyment 

 after the death of the grantor or bargainer, to any 

 person or persons, or to any body or bodies, politic 

 or corporate, in trust or otherwise, sjiall be, and 

 hereby are, made subject to a duty or tax, to be 

 paid to the United States, as follows that is to 

 say: Where the whole amount of said personal 

 property shall exceed in value $10,000 and shall 

 not exceed in value the sum of $25,000 the tax 

 shall be: 



" ' 1. Where the person or persons entitled to 

 any beneficial interest in such property shall be 

 the lineal issue or lineal ancestor, brother, or sis- 

 ter to the person who died possessed of such prop- 

 erty, as aforesaid, at the rate of 75 cents for each 

 and every $100 of the clear value of such interest 

 in such property. 



".'2. Where the person or persons entitled to 

 any beneficial interest in such property shall be 

 the descendant of a brother or sister of the person 

 who died possessed, as aforesaid, at the rate of 

 $1.50 for each and every $100 of the clear value of 

 such interest. 



" ' 3. Where the person or persons entitled to 

 any beneficial interest in such property shall be 

 the brother or sister of the father or mother, or 

 a descendant of a brother or sister of the father or 

 mother, of the person who died possessed, as afore- 

 said, at the rate of $3 for each and every $100 

 of the clear value of such interest. 



" ' 4. Where the person or persons entitled to 

 any beneficial interest in such property shall be 

 the brother or sister of the grandfather or grand- 

 mother, or a descendant of the brother or sister of 

 the grandfather or grandmother, of the person 

 who died possessed, as aforesaid, at the rate of 

 $4 for each and every $100 of the clear value of 

 such interest. 



" ' 5. Where the person or persons entitled to 

 any beneficial interest in 'such property shall be 

 in any other degree of collateral consanguinity 

 than is hereinbefore stated, or shall be a stranger 

 in blood to the person who died possessed, as 

 aforesaid, or shall be a body politic or corpo- 

 rate at the rate of $5 for each and every $100 

 of the clear value of such interest: Provided, 

 That all legacies or property passing by will, or 

 by the laws of any State or Territory, to hus- 

 band or wife of the person died possessed, as afore- 

 said, shall be exempt from tax or duty. 



" ' Where the amount or value of said property 

 shall exceed the sum of $25,000, but shall not 

 exceed the sum or value of $100,000, the rates 

 of duty or tax above set forth shall be multi- 

 plied by 1J; and where the amount or value of 

 said property shall exceed the sum of $100,000, 

 but shall not exceed the sum of $500,000, such 

 rates of duty shall be multiplied by 2 ; and whe,re 

 the amount or value of said property shall exceed 

 the sum of $500,000, but shall not exceed the sum 

 of $1,000,000, such rates of duty shall be multi- 

 plied by 2| ; and where the amount or value of 

 said property shall exceed the sum of $1,000,- 

 000, such rates of duty shall be multiplied by 

 3: Provided, That, nothing in this section shall 

 be construed to apply to bequests or legacies for 

 uses of a religious, literary, charitable, or edu- 

 cational character, or for the encouragement of 

 art, or to legacies or bequests to societies for the 

 prevention of cruelty to children, including all 

 bequests or legacies of such character on which 

 the tax imposed had not been paid or collected on 

 the first day of March, 1901. And provided fur- 



