INTERNAL REVENUE TAX. 721 



Banks and bankers, on average amount of circulation, each month, 1-12 of i per 

 cent. 



Banks, on average amount of circulation, beyond 90 per cent of the capital, an ad- 

 ditional tax each month, 1-6 of i per cent. 



Banks, persons, firms, associations, etc., on amount of notes of any person, firm, 

 association (other than a national banking association), corporation, State 

 bank, or State banking association, town, city, or municipal corporation, used 

 and paid out as circulation 10 per ct. 



Banks, persons, firms, associations (other than national bank associations), and 

 every corporation, State bank, or State banking association, on the amount of 

 their own notes, used for circulation and paid out by them 10 per ct. 



Beer, per barrel of 31 gallons $i oo 



Brandy, per gallon 90 



Brewers, manufacturing 500 barrels or more annually 100 oo 



manufacturing less than 500 barrels annually 50 oo 



Cigars, manufacturers of, special tax 6 oo 



Cigars of all descriptions, made ol tobacco or any substitute, per 1000 3 oo 



Cigarettes, not weighing more than 3 pounds per thousand, per 1000 50 



Cigarettes, weight exceeding 3 pounds per thousand, per 1000 3 oo 



Cigars or cigarettes, imported, in addition to import duty to pay same as above. 



Liquors, fermented, per barrel I oo 



Liquors, distilled, per gallon 90 



Liquor dealers (wholesale), special tax 100 oo 



Malt liquor dealers (wholesale) 50 oo 



Liquor dealers (retail), special tax 25 oo 



Malt liquor dealers (retail) 20 oo 



Manufacturers of stills 50 oo 



Manufacturers of stills, for each still or worm made 20 oo 



Oleomargarine, per pound 02 



Manufacturers of oleomargarine, or other substitutes for butter. Special annual 



tax . 600 oo 



Wholesale dealers in oleomargarine. Special annual tax 480 oo 



Retail dealers in oleomargarine. Special annual tax 48 oo 



Rectifiers, special tax, less than 500 barrels 100 oo 



above 500 barrels 200 oo 



Snuff, or snuff flour, manufactured of tobacco or any substitute, per pound. . . 08 



Spirits distilled, per proof gallon 90 



Stamps for distilled spirits for export, wholesale liquor dealers, special bonded 



warehouse, distillery warehouse, and rectified spirits, each 10 



Stamps, on bank checks, drafts, etc. Tax repealed after July i, 1883. 



Tobacco, all kinds, per pound, after May i, 1883 8 



Tobacco, dealers in manufactured, after May i, 1883 2 40 



Tobacco, manufacturers of, after May i, 1883 6 oo 



Tobacco, dealers in leaf, wholesale, after May i, 1883 12 oo 



Tobacco, dealers in leaf, retail, after May i, 1883, $250, and 30 cents per dollar on 



sales above $500 per annum. But farmers and producers may sell tobacco of 



their own raising to consumers, to an amount not exceeding $100 annually. 



Tobacco peddlers, travelling with more than 2 horses, mules, etc., after May i, 1883. 30 oo 

 Tobacco peddlers, travelling with 2 horses, mules, or other animals, after May i, 



1883 15 oo 



Tobacco peddlers, travelling with i horse, mule, or other animal, after May i, 



1883 7 20 



Tobacco peddlers, travelling on foot, or by public conveyance, after May i, 1883. . 3 60 



Tobacco, snuff, and cigars, for export, stamps for, each, after May i, 1883. ... 10 



