CONGRESS. (THE WAR REVENUE LAW.) 



179 





contract, or charter, by letter or otherwise, a stamp 

 duty shall be required and paid at the same rate as 

 that imposed on the original instrument. 



"Passage ticket, by any vessel from a port in the 

 United States to a foreign port, if costing not ex- 

 ceeding thirty dollars, one dollar. 



" Costing more than thirty and not exceeding 

 sixty dollars, three dollars. 



"Costing more than sixty dollars, five dollars. 



" Power of attorney or proxy for voting at any 

 election for officers of any incorporated company or 

 association, except religious, charitable, or literary 

 societies, or public cemeteries, ten cents. 



"Power of attorney to sell and convey real estate, 

 or to rent or lease the same, to receive or collect 

 rent, to sell or transfer any stock, bonds, scrip, or 

 for the collection of any dividends or interest 

 thereon, or to perform any and all other acts not 

 hereinbefore specified, twenty-five cents : Provided, 

 That no stamps shall be required upon any papers 

 necessary to be used for the collection of claims 

 from the United States for pensions, back pay, 

 bounty, or for property lost in the military or 

 naval service. 



" Protest : Upon the protest of every note, bill of 

 exchange, acceptance, check or draft, or any marine 

 protest, whether protested by a notary public or by 

 any other officer who may be authorized by the law 

 of any State or States to make such protest, twenty- 

 five cents. 



" Warehouse receipt for any goods, merchandise, 

 or property of any kind held on storage in any 

 public or private warehouse or yard, except receipts 

 for agricultural products deposited by the actual 

 grower thereof in the regular course of trade for 

 sale, twenty-five cents : Provided, That the stamp 

 duties imposed by the foregoing schedule on mani- 

 fests, bills of lading, and passage tickets shall not 

 apply to steamboats or other vessels plying between 

 ports of the United States and ports in British 

 ~~orth America. 



" SCHEDULE B. 



"Medicinal proprietary articles and preparations: 

 For and upon every packet, box, bottle, pot, or phial, 

 or other inclosure, containing any pills, powders, 

 tinctures, troches or lozenges, sirups, cordials, bit- 

 ters, anodynes, tonics, plasters, liniments, salves, 

 ointments, pastes, drops, waters (except natural 

 spring waters and carbonated natural spring waters), 

 essences, spirits, oils, and all medicinal preparations 

 or compositions whatsoever, made and sold, or re- 

 moved for sale, by any person or persons whatever, 

 wherein the person making or preparing the same 

 has or claims to have any private formula, secret, 

 or occult art for the making or preparing the same, 

 or has or claims to have any exclusive right or title 

 to the making or preparing the same, or which are 

 prepared, uttered, vended, or exposed for sale under 

 any letters patent, or trade-mark, or which, if pre- 

 pared by any formula, published or unpublished, 

 are held out or recommended to the public by the 

 makers, venders, or proprietors thereof as proprie- 

 tary medicines, or medicinal proprietary articles or 

 preparations, or as remedies or specifics for any dis- 

 ease, diseases, or affection whatever affecting the 

 human or animal body, as follows: Where such 

 packet, box, bottle, pot, phial, or other inclosure. 

 with its contents, shall not exceed, at the retail 

 price or value, the sum of five cents, one eighth of 

 one cent. 



" Where such packet, box, bottle, pot, phial, or 

 other inclosure, with its contents, shall exceed the 

 retail price or value of five cents and shall not 

 exceed, at the retail price or value, the sum of ten 

 cents, two eighths of one cent. 



" Where such packet, box, bottle, pot, phial, or 



other inclosure, with its contents, shall exceed the 

 retail price or value of ten cents and shall not 

 exceed at the retail price or value the sum of fifteen 

 cents, three eighths of one cent. 



" Where each packet, box, bottle, pot, phial, or 

 other inclosure, with its contents, shall exceed the 

 retail price or value of fifteen cents and shall not 

 exceed the retail price or value of twenty-five cents, 

 five eighths of one cent. And for each additional 

 twenty-five cents of retail price or value or frac- 

 tional part thereof in excess of twenty-five cents, 

 five eighths of one cent. 



" Perfumery and cosmetics and other similar 

 articles : For and upon every packet, box, bottle, 

 pot, phial, or other inclosure containing any essence, 

 extract, toilet water, cosmetic, vaseline, petrolatum, 

 hair oil, pomade, hair dressing, hair restorative, 

 hair dye, tooth wash, dentifrice, tooth paste, aro- 

 matic cachous, or any similar substance or article, 

 by whatsoever name the same heretofore have been, 

 now are, or may hereafter be called, known, or dis- 

 tinguished, used or applied, or to be used or ap- 

 plied as perfumes or as applications to the hair, 

 mouth, or skin, or otherwise used, made, prepared, 

 and sold or removed for consumption and sale in 

 the United States, where such packet, box, bottle, 

 pot, phial, or other inclosure, with its contents, 

 shall not exceed at the retail price or value the sum 

 of five cents, one eighth of one cent. 



" Where such packet, box, bottle, pot, phial, or 

 other inclosure, with its contents, shall exceed the 

 retail price or value of five cents, and shall not 

 exceed the retail price or value of ten cents, two 

 eighths of one cent. 



" Where such packet, box, bottle, pot, phial, or 

 other inclosure, with its contents, shall exceed the 

 retail price or value of ten cents and shall not ex- 

 ceed the retail price or value of fifteen cents, three 

 eighths of one cent. 



" Where such packet, box, bottle, pot, phial, or 

 other inclosure, with its contents, shall exceed the 

 retail price or value of fifteen cents and shall not 

 exceed the retail price or value of twenty-five cents, 

 five eighths of one cent. And for each" additional 

 twenty-five cents of retail price or value or frac- 

 tional part thereof in excess of twenty-five cents, 

 five eighths of one cent. 



" Chewing gum or substitutes therefor : For and 

 upon each box, carton, jar, or other package con- 

 taining chewing gum of not more than one dollar 

 of actual retail value, four cents ; if exceeding one 

 dollar of retail value, for each additional dollar or 

 fractional part thereof, four cents : under such 

 regulations as the Commissioner of Internal Rev- 

 enue, with the approval of the Secretary of the 

 Treasury, may prescribe. 



"Sparkling or other wines, when bottled for 

 sale, upon each bottle containing one pint or less, 

 one cent. 



" Upon each bottle containing more than one 

 pint, two cents. 



" That all articles and preparations provided for 

 in this schedule which are in the hands of manu- 

 facturers or of wholesale or retail dealers on the 

 first day of July, eighteen hundred and ninety- 

 eight, shall be subjeet to the payment of the stamp 

 taxes herein provided for, but it shall be deemed a 

 compliance with this act as to such articles on 

 hand in the hands of wholesale or retail dealers as 

 aforesaid who are not the manufacturers thereof to 

 affix the proper adhesive tax stamp at the time the 

 packet, box, bottle, pot. or phial, or other inclosnre 

 with its contents is sold at retail. 



" SEC. 26. There shall be an allowance of draw- 

 back on articles mentioned in Schedule B of this 

 act on which any internal-revenue tax shall have 

 been paid, equal in amount to the stamp tax paid 



