180 



CONGRESS. (THE WAR REVENUE LAW.) 



thereon, and no more, when exported, to be paid by 

 the warrant of the Secretary of the Treasury on the 

 Treasurer of the United States, out of any money 

 arising from internal taxes not otherwise appropri- 

 ated : Provided, That no allowance of drawback 

 shall be made for any such articles exported prior 

 to July first, eighteen hundred and ninety-eight. 

 The evidence that any such tax has been paid as 

 aforesaid shall be furnished to the satisfaction of 

 the Commissioner of Internal Revenue by the per- 

 son claiming the allowance of drawback, and the 

 amount shall be ascertained under such regulations 

 as shall be prescribed from time to time by said 

 Commissioner, with the approval of the Secretary 

 of the Treasury. 



" EXCISE TAXES ON PERSONS, FIRMS, COMPANIES, 

 AND CORPORATION'S ENGAGED IN REFINING PETRO- 

 LEUM AND SUGAR. 



"SEC. 27. That every person, firm, corporation, 

 or company carrying on or doing the business of 

 refining petroleum, or refining sugar, or owning or 

 controlling any pipe line for transporting oil or 

 other products, whose gross annual receipts exceed 

 two hundred and fifty thousand dollars, shall be 

 subject to pay annually a special excise tax equiv- 

 alent to one quarter of one per centum on the gross 

 amount of all receipts of such persons, firms, cor- 

 porations, and companies in their respective busi- 

 ness in excess of said sum of two hundred and fifty 

 thousand dollars. 



" And a true and accurate return of the amount 

 of gross receipts as aforesaid shall be made and ren- 

 dered monthly by each of such associations, corpo- 

 rations, companies, or persons to the collector of the 

 district in which any such association, corporation, 

 or company may be located, or in which such per- 

 son has his place of business. Such return shall be 

 verified under oath by the person making the same, 

 or, in case of corporations, by the president or chief 

 officer thereof. Any person or officer failing or 

 refusing to make return as aforesaid, or who shall 

 make a false or fraudulent return, shall be liable to 

 a penalty of not less than one thousand dollars and 

 not exceeding ten thousand dollars for each failure 

 or refusal to make return as aforesaid and for each 

 and every false or fraudulent return. 



" SEC. 28. That from and after the first day of 

 July, eighteen hundred and ninety-eight, a stamp 

 tax of one cent shall be levied and collected on 

 every seat sold in a palace or parlor car and on 

 every berth sold in a sleeping car, the stamp to be 

 affixed to the ticket and paid by the company issu- 

 ing the same. 



"LEGACIES AND DISTRIBUTIVE SlIARES 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 exceed 

 the sum of ten thousand dollars in actual value, 

 passing, after the passage of this act, from any 

 person jx>ssessed of such property, either by will or 

 by the intestate laws of any State or Territory, or 

 any personal property or interest therein, trans- 

 ferred by di-cd. grant, bargain, sale, or gift, made 

 or intended to take effect in possession or enjoy- 

 ment 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, shall be, 

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

 be paid to the United States, as follows that is to 

 say: When- the whole amount of said personal 

 property shall exceed in value ten thousand and 



shall not exceed in value the sum of twenty-five 

 thousand dollars the tax shall be : 



" First. Where the person or persons entitled to 

 any beneficial interest in such property shall be the 

 lineal issue or lineal ancestor, brother, or sister to 

 the person who died possessed of snch property, as 

 aforesaid, at the rate of seventy-five cents for each 

 and every hundred dollars of the clear value of 

 such interest in such property. 



"Second. 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 one 

 dollar and fifty cents for each and every hundred 

 dollars of the clear value of such interest. 



" Third. 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 three dollars for each and every 

 hundred dollars of the clear value of such interest. 



" Fourth. 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 four dol- 

 lars for each and every hundred dollars of the clear 

 value of such interest. 



" Fifth. 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 corporate, at the rate of 

 five dollars for each and every hundred dollars 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 husband or wife of the 

 person died possessed, as aforesaid, shall be exempt 

 from tax or duty. 



"When the amount or value of said property 

 shall exceed the sum of twenty-five thousand dol- 

 lars, but shall not exceed the sum or value of one 

 hundred thousand dollars, the rates of duty or tax 

 above set forth shall be multiplied by one and one 

 half; and where the amount or value of said prop- 

 erty shall exceed the sum of one hundred thousand 

 dollars, but shall not exceed the sum of five hun- 

 dred thousand dollars, such rates of duty shall be 

 multiplied by two ; and where the amount or value 

 of said property shall exceed the sum of five hun- 

 dred thousand dollars, but shall not exceed the sum 

 of one million dollars, such rates of duty shall be 

 multiplied by two and one half; and where the 

 amount or value of said property shall exceed the 

 sum of one million dollars, such rates of duty shall 

 be multiplied by three. 



"SEC. 30. That the tax or duty aforesaid shall be 

 a lien and charge upon the property of every person 

 who may die as aforesaid for twenty years, or until 

 the same shall, within that period, be* fully paid to 

 and discharged by the United States ; and every 

 executor, administrator, or trustee, before payment 

 and distribution to the legatees, or any parties en- 

 titled to beneficial interest therein, shall pay to the 

 collector or deputy collector of the district of which 

 the deceased person was a resident the amount of 

 the duty or tax assessed upon such legacy or dis- 

 tributive share, and shall also make and render to 

 the said collector or deputy collector a schedule, 

 list, or statement, in duplicate, of the amount of 

 such legacy or distributive share, together with the 

 amount of duty which has accrued, or shall accrue, 

 thereon, verified by his oath or affirmation, to be 

 administered and certified thereon by some magis- 



