GOVERNMENT AND LAW. 41 



WAR REVENUE TAXES. 



Act Approved June 13, 1898. Amended March 2, 19O1. 



TAX ON FERMENTED LIQUORS IN EFFECT FROM DATE OF ACT. 

 Beer, lager beer, ale, porter, and other similar fermented liquor, per barrel of 31 gallons $1.60 



ANNUAL SPECIAL TAXES IN EFFECT JULY 1, 1898. 



Bankers using a capital (including surplus) not exceeding $25,000 $60 



For every additional $1,000 in excess of $25,000 2 



Brokers (except those paying tax as bankers) 60 



Pawnbrokers 20 



Custom-house brokers i 10 



Proprietors of theaters, museums, and concert balls in cities of more than 25,000 population, as shown by 



last preceding United States census 100 



Proprietors of circuses 100 



Proprietors of other public exhibitions or shows for money 10 



Proprietors of bowling alleys and billiard rooms, for each alley or table 5 



TOBACCO, CIGARS, CIGARETTES, AND SNUFF. 

 Cigars and cigarettes : 



Cigars weighing more than 3 poundsiper 1 ,000 $3.00 per M 



Cigars weighing not more than 3 pounds per 1,000 18c per Ib. 



Cigarettes weighing not more than 3 pounds per 1,000, $2.00 or less per M wholesale 18c per Ib. 



Cigarettes weighing not more than 3 pounds per 1,000, $2.00 or more per M wholesale 36c per Ib. 



STAMP TAXES IN EFFECT JULY 1, 1808. 



Bonds, debentures, or certificates of stock and indebtedness on each $100 of face value 5 cents 



Certificates of stock, original issues, on each $100 face value or fraction thereof 5 cents 



Sale or agreement to sell stock in any association, company, or corporation, on each $100 of face value or 



fraction thereof 2 cents 



Sale or agreement to sell any products of merchandise, at any exchange, board of trade, or similar place : 



For each $100 in value or fraction thereof 1 cent 



Additional taxes on brokers and bucket shops : 



For each $100 of merchandise 2 cents 



For each $100 of stocks or bonds 2 cents 



Bill of exchange (inland), draft or money order other than at sight or on demand : 



For each $100 or fraction thereof 2, cents 



Bill of exchange (foreign) or letter of credit (including orders by telegraph, or otherwise, for the pay- 

 ment of money issued by express or other companies, or any person), drawn in, but payable out of, 

 the United States : 

 If drawn singly or otherwise than in a set of three or more 



For each $100 or part thereof 2 cents 



If drawn in sets of two or more 



For every bill of each set of $100 or part thereof 1 cent 



Bill of lading, manifest, or receipt, and each duplicate thereof, express and freight 1 cent 



Bonds of indemnity 50 cents 



Certificates of profit and transfers thereof, on each $ 100 or part of 2 cents 



Broker's note or memorandum of sale 10 cents 



Conveyance deed or instrument or writing transferring realty : 



When value exceeds $2,500 and does not exceed $3,000 : 25 cents 



For each additional $500 or fraction thereof 25 cents 



Custom-house entry of merchandise : 



Not exceeding $100 in value . . 25 cents 



Exceeding $100 and not exceeding- $5UO 50 cents 



Exceeding $500 $1.00 



Entry for withdrawal of merchandise from customs bonded warehouse 50 cents 



Passage tickets to foreign ports costing $350 50 cents 



Each $50 in addition thereto 50 cents 



Sparkling or other wines, bottled : 



Each bottle containing 1 pint or less 1 cent 



Each bottle containing more than 1 pint 2 cents 



LEGACY TAXES IN EFFECT FROM DATE OF ACT. 



1. Persons entitled to beneficial interest shall be lineal issue or lineal ancestor, brother, or sister of deceased : 



When the whole amount exceeds $10,000 and does not exceed $25,000 75 cents on each $100 



When the whole amount exceeds $25,000 and does not exceed $100,000 $1.25 on each $100 



When the whole amount exceeds $100,000 and does not exceed $500,000 $1.50 on each $100 



When the whole amount exceeds $500,000 and does not exceed $1,000,000 $1.875 on each $100 



When the whole amount exceeds $1,000,000... $2.25 on each $100 



