William Usborne Moore.

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Indiana and Illinois :

Chicago Chicago Waukegan.

Michigan City.
Cairo, HI.
Rock Island.
Peoria.
Galena.
Indiana:

Indianapolis.

Ohio:

Miami Toledo.

Sandusky Sandusky.

Cuyahoga Cleveland Fairport.

Conneaut, subport of entry.

Port of delivery Columbus.

Colorado :

Ports of delivery Denver.

Pueblo.
Durango.
Lead vi lie.
Arizona:

Arisona Nogales.

North and South Dakota :

North and South Dakota Pembina. N. Dak Sioux Falls. S. Dak.

Tcnndwfifi *

Port of delivery Nashville. Tenn.

Iowa:

Port of delivery Des Moines, Iowa.



PoaTS AT WHICH MERCHANDISE MAY BE ENTERED rOR TRANSPORTATION TO OTHKR PORTS WITH.

out Appraisement cinder the Act of June 10, 1880.



Boston, Mass.
Baltimore. Md.
Bath, Me.
Bangor, Me.
Beecher Falls, Vt.
Burlington, Vt.
Chicago, 111.
Charleston, 8. C.
Cleveland. Ohio.
Detroit, Mich.
Duluth, Minn.



Fernandina, Fla.
Galveston, Tex.
Gladstone, Mich.
Island Pond, Vt.
Key West, Fla.
Los Angeles, Cal.
Marquette, Mich.
Mobile, Ala.
New York, N.Y.
Newport News, Va.
Newport, Vt.



New Orleans, La.
Norfolk, Va.
Ogdensburg, N. Y.
Philadelphia, Pa.
Portland, Me.
Port Huron, Mich.
Portland, Ore.
Port Townsend, Wash.
Pensacola, Fla.
Richford, Vt.
Rochester, N. Y.



St. Albans. Vt.
Savannah, Ga.
San Francisco, Cal.
Sault Ste. Marie, Mich.
Seattle, Hash.
San Diego, Cal.
Sioux City, Iowa.
Tacoma^Wash.
Tampa, Fla.
Toledo, Ohio.
Vanceboro, Me.



Ports to which Merchandise may be Transported without Appraisement under the Act



or June 10, 1880.



Atlanta, Ga.
Albany, N. k".
Buffalo, N. Y.
Burlington, Vt.
Boston, Mass.
Baltimore, Md.
Bath. Me.
Bangor, Me.
Bridgeport, Conn.
Charleston, 8. C.
Chicago, 111.
Hncinnati, Ohio,
t'ouncil Bluffs, Iowa.
Cleveland, Ohio.
Columbus, Ohio.
Detroit, Mich.
Denver, Colo.
Duluth, Minn.
Dubuque, Iowa.
Durango, Colo.
Des Moines, Iowa.
Dunkirk, N.Y.



Enfield, Conn.
Brie, Pa.
Bvansville, Ind.
Galveston, Tex.
Gladstone, Mich.
Grand Haven, Mich.
Grand Rapids, Mich.
Hartford, Conn.
Indianapolis, Ind.
Jacksonville, Fla.
Kansas City. Mo.
Key West, Fla.
Leadville, Colo.
Louisville. Ky.
Lincoln, Nebr.
Los Angeles, Cal.
Marquette. Mich.
Middle town, Conu.
Minneapolis. Minn.
MilwaukeeTwis.
Memphis, Tenn.
Mobile, Ala.



Nashville, Teuu.
Newark, N. J.
Newport News, Va.
New York, N. Y.
New Haven, Conn.
Norfolk, Va.
New Orleans, La.
Oakland. Cal.
Ocala, Fla.
Omaha, Nebr.
Ogdensburg, N. Y.
Providence, R. I.
Philadelphia, Pa.
Pittsburg, Pa.
Portland, Me.
Portsmouth, N. H.
Port Huron, Mich.
Portland, Ore.
Port Townsend, Wash.
Pueblo, Colo.
Richmond, Va.
Rochester, N. Y.



Wilmington, N.C.



Sandusky, Ohio.
Sioux City. Iowa.
San Antonio, Tex.
Springfield, Mass.
Savannah, Ga.
St. Augustine. Fla.
St. Louis. Mo.
St. Joseph, Mo.
St. Paul, Minn.
San Francisco, Cal.
San Diego, Cal.
Sault Ste. Marie, Mich.
Seattle, Wash.
Syracuse, N.Y.
Tampa, Fla.
Tacoma. Wash.
Titusville. Pa.
Toledo, Ohio.
Vanceboro. Mo.
Vernon (Rockville),Conn.
Washington, D. C.
Wilmington. Del.



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168



THE COMMERCIAL FEAR BOOK.



Ports at which Bonded Warehouses are Established.



Apalachicola, Fla.
Astoria, Ore.
Baltimore, Md.
Barnstable, Mass.
Boston. Mass.
Bangor, Me.
Bootbbay, Me.
Bridgeport, Conn.
Bath, Me.
Burlington, Vt.
Bonners F'y* Idaho (CI.
Buffalo, N. Y.
Cincinnati, Ohio.
Cleveland, Ohio.
Chicago, 111.
Columbus, Ohio.
Chattanooga, Tenn.
Castine, Me.
Chatham, Mass.
Charleston, 8. C.



Cape Vincent, N. Y.
Dulutb, Minn.
Detroit, Mich.
Dennis, Mass.
Denver, Colo.
Erie, Pa.
Ellsworth, Me.
Evangville, Ind.
Eastport, Me.
El Paso, Tex.
Eagle Pass, Tex.
Fan River, Mass.
Grand Rapids, Mich.
Gloucester. Mass.
Galveston, Tex.
Grand Haven, Mich.
Hartford, Conn.
Indianapolis, Ind.
Key West, Fla.
Kansas City, Mo.



Louisville, Ky.
Lincoln. Nebr.
Marquette. Mich.
Minneapolis, Minn.
New York, N. Y.
Newburyport, Mass.
Newark, N. J. (Class 7).
New London, Conn.
New Haven, Conn.
New Orleans, La.
Oswego, N. Y.
Omaha, Nebr.
Portland, Me.
Philadelphia, Pa.
Portland, Ore.
Port Huron, Mich.
Portsmouth, N. H.
Pembina, N. Dak.
Port Townsend, Wash.
Perth Amboy, N. J.



Pittsburg. Pa.
Providence, R. I.
Provincetown, Mass.
Pensacola, Fla.
Plymouth, Mass.
Piattsburg, N. Y.
Rochester, N. Y.
St. Joseph, Mo.
St. Paul, Minn.
Savannah, Ga.
San Diego, Cal.
Suspension Bridge, N. Y
Salem, Mass.
San Francisco, Cal.
St. Louis, Mo.
Syracuse, N. Y.
Tampa, Fla.
Toledo, Ohio.
Wilmington, N. C.
Wellfleet, Mass.



Note.— Goods in bond arriving at the ports of—



Albany, N. Y.
Alexandria, Va.
Brownsville, Tex.
Charleston. S. C.
Dubuque, Iowa.



Memphis, Tenn.
Mobile, Ala.
Nashville, Tenn.
Norfolk, Va.
Newbern, N. C.



Ogdensburg, N. Y.
Peoria, 111.
Richmond, Va.
Sandusky, Ohio.
St. Augustine, Fla.



Washington, D. C.
Wheeling, w. Va,
Wilmington, Del.



are stored in the Custom- House premises at those ports.



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WAK-REVENUE LAW OF 1898. 169



WAR-REVENUE LAW OF 1898.



An Act to Provide Ways and Means to Meet War Expenditures, and for

Other Purposes.



TAX ON BEER, ETC., AND FERMENTED LIQUOR8.

Be it enacted by the Senate and House of Representatives of the United States of America in Con-
gress assembled* That there shall be paid, in lieu of the tax of $1 now imposed by law, a tax of $2 on all
beer, laser beer, ale, porter, and other similar fermented liquors, brewed or manufactured and sold,
or stored in warehouse, or removed for consumption or sale, within the United States, by whatever
name such liquors may be called, for every barrel containing not more than 31 gallons : and at a like
rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. And
section 3339 of the Revised Statutes is hereby amended accordingly : Provided, That a discount of 7>$
l«er cent, shall be allowed upon all sales by collectors to brewers of the stamps provided for the pay-
ment of said tax : Provided further* That the additional tax imposed in this section on all fermented
liquors stored in warehouse to which a stamp bad been affixed shall be assessed and collected in file
manner now provided by law for the collection of taxes not paid by stamps.

SPECIAL TAXES.

Sec. 2. That from and after July 1, 1898, special taxes shall be, and hereby are, imposed annually
as follows, that is to say :

(1.) Bankers using or employing a capital not exceeding the sum of $25,000 shall pay $50; when
using or employing a capital exceeding $25,000, for every additional $1,000 in excess of $25,000, $2, and
in estimating capital surplus shall be included. The amount of such annual tax shall In all cases be
computed on the basis of the capital and surplus for the preceding fiscal year. Every person, firm, or
company, and every incorporated or other bank, having a place or business where credits are opened
by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check,
or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or prom-
issory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for
discount or sale, shall be a banker under this Act : Provided* That any savings-bank having no capi-
tal stock, and whose business is confined to receiving deposits and loaning or investing the same for
the benefit of its depositors, and which does no other business of banking, shall not be subject to
tats tax.

(2.) Brokers shall pay $50. Every person, firm, or company whose business it is to negotiate
purchases or sale* of stocks, bonds, exchange, bullion, coined money, bank-notes, promissory notes, or
other securities, for themselves or others, shall be regarded as a broker : Provided* That any person
having paid the special tax as a banker shall not be required to pay the special tax as a broker.

(3.) Pawnbrokers shall pay $20. Every person, firm, or company whose business or occupation it
is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any
kind of personal property whatever, as security for the repayment of money loaned thereon, shall be
deemed a pawnbroker.

(4.) Commercial brokers shall pay $20. Every person, firm, or company whose business it is as a
broker to negotiate sales or purchases of goods, wares, produce, or merchandise, or to negotiate
freights and other business for the owners of vessels, or for the shippers or consignors or consignees
of freight carried by vessels, shall be regarded as a commercial broker under this Act.

(5w> Custom-house brokers shall pay $10. Every person, firm, or company whose occupation it
i<, as the agent of others, to arrange entries and other custom-house papers, or transact business at
any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be
regarded as a custom-bouse broker.

(6.) Proprietors of theaters, museums, and concert halls in cities having more than 25,000 popu-
lation as shown by the last preceding United States census, shall pay $100. Every edifice used for the
purpose of dramatic or operatic or other representations, plays, or performances, for admission to
whico entrance money is received, not including halls rented or used occasionally for concerts or the-
atrical representations, shall be regarded as a theater : Provided* That when any such edifice is under
lease at the passage of this Act the tax shall be paid by the lessee, unless otherwise stipulated between
the parties to said lease.

(7.) The Droprietor or proprietors of circuses shall pay $100. Every building, space, tent, or area
where feats of horsemanship or acrobatic sports or theatrical performances are exhibited shall be re-
garded as a circus : Pror t ied* That no special tax paid in one State, Territory, or the District of Co-
lumbia shall exempt exhibitions from the tax in another State. Territory, or the District of Columbia,
and but one special tax shall be imposed for exhibitions within any one State, Territory, or District.

<8.) Proprietors or agents of all other public exhibitions or shows for money not enumerated in
this section shall pay $10: Provided* That a special tax paid in one State, Territory, or the District of
Columbia shall not exempt exhibitions from the tax in another State. Territory, or the District of
Columbia, and but one special tax shall be required for exhibitions within any one State, Territory,
or the District of Columbia.

(9.) Proprietors of bowling alleys and billiard rooms shall pay $5 for each alley or table. Every
building or place where bowls are thrown or where games of billiards or pool are played, and that are
open to the public with or without price, shall be regarded as a bowling alley or a billiard room, re-
spectively-



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170 THE COMMERCIAL YEAR BOOK.

TOBACCO, CIGAR 8, CIGARETTES, AND SNUFF.

Sec. 3. That there shall, in lieu of the tax now imposed by law, be levied and collected a tax of 2
cents per pound upon all tobacco and snuff, however prepared, manufactured, and sold, or removed
for consumption or sale ; and upon cigars and cigarettes which shall be manufactured and sold, or re-
moved for consumption or sale, there shall be levied and collected the following- taxes, to be paid by
the manufacturer thereof, namely, a tax of f3.80 per thousand on cigars of all descriptions made of
tobacco, or any substitute therefor, and weighing- more than 3 pounds per thousand, and of $1 per
thousand on cigars made of tobacco or any substitute therefor, and weighing not more than 3 pounds
per thousand ; and a tax of $3.00 per thousand on cigarettes made of tobacco or any substitute there-
for, and weighing more than 3 pounds per thousand ; and $1.60 per thousand on cigarettes made of
tobacco or any substitute therefor, and weighing not more than 3 pounds per thousand : Provided*
That in lieu of the 2. 8, and 4 ounce packages of tobacco and snuff now authorized by law, there may
be packages thereof containing \% ounces, 2)4 ounces, and 3V6 ounces, respectively, and in addition
to packages now authorized by law there may be packages containing 1 ounce of smoking tobacco.

And there shall also be assessed and collected, with the exceptions hereinafter in this section
provided for, upon all the articles enumerated in this section which were manufactured, imported,
and removed from factory or custom-bouse before the passage of tbis Act bearing tax stamps affixed
to such articles for the payment of the taxes thereon, and canceled subsequent to April 14, 1886,
and which articles were at the time of the passage of this Act held and intended for sale by any
person, a tax equal to one-half the difference between the tax already paid on such articles at the
time of removal from the factory or custom-house and the tax levied in this Act upon such articles.

Every person having on the day succeeding the date of the passage of this Act any of the above-
described articles on hand for sale in excess of 1,000 pounds of manufactured tobacco and 20,000 cigars
or cigarettes, and which have been removed from the factory where produced or the custom-house
through which imported, bearing the rate of tax payable thereon at the time of such removal, shall
make a full and true return under oath in duplicate of the quantity thereof, in pounds as to the
tobacco and snuff and in thousands as to the cigars and cigarettes so neld on that day, in such form
and under such regulations as the Commissioner of Internal Revenue, with the approval of the
Secretary of the Treasury, may prescribe. Such returns shall be made and delivered to the collector
or deputy collector for the proper internal-revenue district within thirty days after the passage of
this Act. One of said returns shall be retained by the collector and the other forwarded to the Com-
missioner of Internal Revenue, together with the assessment list for the month in which the return is
received, and the Commissioner of Internal Revenue shall assess and collect the taxes found to be due,
another taxes not paid by stamps are assessed and collected.

And for the expense connected with the assessment and collection of the taxes provided by this
Act there is hereby appropriated the sum of $100,000, or so much thereof as may be required, out of
any moneys in the Treasury not otherwise appropriated, for the employment of such deputy col-
lectors and other employees in the several collection districts in the United States, and such clerks
and employees in the Bureau of Internal Revenue as may, in the discretion of the Commissioner of

> compensated for their
. upon the recommen-

.... Internal Revenue is

authorized to employ ten agents, to be known and designated as internal-revenue agents, in addition
to the number now authorized in section 3152 of the Revised Statutes as amended, and the existing
provisions of law in all other respects shall apply to the duties, compensation, and expenses of such
agents.

TOBACC3 DEALERS AND MANUFACTURERS.

Sec. 4. That from and after July 1, 1898, special taxes on tobacco dealers and manufacturers
shall be and hereby are imposed annually as follows, the amount of such annual taxes to be computed
in all cases on the basis of the annual sales for the preceding fiscal year :

Dealers in leaf tobacco whose annual sales do not exceed 60,000 pounds shall each pay $0. Dealers
in leaf tobacco whose annual sales exceed 50,000 and do not exceed 100,000 pounds shall pay $12, and if
their annual sales exceed 100,000 pounds shall pay $24.

Dealers in tobacco whose annual sales exceed 50,000 pounds shall each pay $12.

Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, or cigars
shall be regarded as a dealer in tobacco : Provided, That no manufacturer of tobacco, snuff, or cigars
shall be required to pay a special tax as dealer in manufactured tobacco and cigars for selling his own
products at the place of manufacture.

Manufacturers of tobacco whose annual sales do not exceed 50,000 pounds shall each pay 96.

Manufacturers of tobacco whose annual sales exceed 50,000 and do not exceed 100,000 pounds
shall each pay $12.

Manufacturers of tobacco whose annual sales exceed 100,000 pounds shall each pay $24.

Manufacturers of cigars whose annual sales do not exceed 100,000 cigars shall eachjpay $6.

Manufacturers of cigars whose annual sales exceed 100,000 and do not exceed 200,000 cigars shall
each pay $12.

Manufacturers of cigars whose annual sales exceed 200,000 cigars shall each pay $24.

And every person who carries on any business or occupation for which special taxes are imposed
by this Act, without having paid the special tax herein provided, shall, besides being liable to the pay-
ment of such special tax, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay
a fine of not more than $500, or be imprisoned not more than six months, or both, at the discretion of
the court.

Sec I
note the ]

rettes may I ..... . .__ „_

affixed to all packages containing such articles on which the tax imposed by this Act is paid. And
any person having possession ot unaffixed stamps heretofore issued for the payment of the tax upon
fermented liquors, tobacco, snuff, cigars, or cigarettes shall present the same to the collector of the
district, who shall receive them at the price paid for such stamps by the purchasers, and issue in lieu
thereof new or imprinted stamps at the rate provided by this Act.

ADHESIVE STAMPS.

Sec. 6. That on and after the first day of July, 1808, there shall be levied, collected, and paid.
for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and
other documents, instruments, matters, and things mentioned and described in Schedule A or this
Act. or for or in respect of the vellum, parchment, or paper upon which such instruments, matters,
or things, or any of them, shall be written or printed by any person or persons, or party who ahau



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WAR-RE VENUE LAW OF 1898. 17 i

make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued,
the several taxes or sums of money set down in figures against the same, respectively, or otherwise
specified or set forth in the said schedule.

Atld there shall also be levied, collected, and paid, for and in respect to the medicines, prepara-
tions, matters, and things mentioned and described in Schedule B of this Act, manufactured, sold, or
removed for sale, the several taxes or sums of money set down in words or figures against the same,
respectively, or otherwise specified or set forth in Schedule B of this Act.

Sec 7. That if any person or persons shall make, sign, or issue, or cause to be made, signed, or
issued, any instrument, document, or paper of any kind or description whatsoever, without the same
being duly stamped for denoting the tax hereby imposed thereon, or without having thereupon an
adhesive stamp to denote said tax, such person or persons shall be deemed guilty of a misdemeanor,
and upon conviction thereof shall pay a fine of not more than $100, at the discretion of the court, and
such instrument, document* or paper, as aforesaid, shall not be competent evidence in any court.

Sbc 8. That if any person shall forge or counterfeit, or cause or procure to be forged or coun-
terfeited, any stamp, die, plate, or other Instrument, or any part of any stamp, die, plate, or other
instrument which shall have been provided, or may hereafter be provided, made, or used in pursu-
ance of this Act, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counter-
feited, or resembled, the impression, or any part of the impression, of any such stamp, die, plate, or
other instrument as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or
cause or procure to be stamped or marked, any vellum, parchment, or paper with any such forged or
counterfeited stamp, die. plate, or other instrument, or part of any stamp, die, plate, or other instru-
ment, as aforesaid, with intent to defraud the United States of any of the taxes hereby imposed, or
any part thereof; or if any person shall utter, or sell, or expose for sale, any vellum, parchment,
paper, article, or thing having thereupon the impression of any such counterfeited stamp, die, plate,
or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged,
counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be
forged, counterfeited, or resembled; or if any person shall knowingly use or permit the use of any
stamp, die. plate, or other instrument which shall have been so provided, made, or used as aforesaid,
with intent to defraud the United States ; or if any person shall fraudulently out, tear, or remove, or
cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instru-
ment which shall have been provided, made, or used in pursuance of this Act from any vellum, parch-
ment, or paper, or any instrument or writing charged or chargeable with any of the taxes imposed
by law ; or if any person shall fraudulently use. join, fix, or place, or cause to be used. Joined, fixed,
or placed, to, with, or upon any vellum, parchment, paper, or any instrument or writing charged or
chargeable with any of the taxes hereby imposed, any adhesive stamp, or the impression of any
stamp, die, plate, or other instrument, which snail have been provided,. made, or used in pursuance
of law. and which shall have been cut, torn, or removed from any other vellum, parchment, or paper,
or any instrument or writing charged or chargeable with any or the taxes imposed by law ; or if any

Serson shall willfully remove or cause to be removed, alter, or cause to be altered, the canceling or
efacing marks of any adhesive stamp with intent to use the same, or to cause the use of the same,
after it shall have been once used, or snail knowingly or willfully sell or buy such washed or restored
stamp, or offer the same for sale, or give or expose the samo to any person for use, or knowingly use
the same, or prepare the same with intent for the further use thereof; or if any person shall know-
ingly and without lawful excuse (the proof whereof shall lie on the person accused; have in his posses-
sion any washed, restored, or altered stamp which has been removed from any vellum, parchment,
paper, instrument, or writing, then, and in every such case, every person so offending, and every
person knowingly and willfully aiding, abetting, or assisting in committing any such offenses as afore-
said shall be deemed guilty of a misdemeanor, and upon conviction thereof shall forfeit the said
counterfeit stamps and the articles upon which they are placed, and shall be punished by fine not
exceeding $1,000, or by imprisonment and confinement at hard labor not exceeding five years, or
both, at the discretion of the court.

Sbc. 9. That in any and all cases where an adhesive stamp shall be used for denoting any tax
imposed by this Act, except as hereinafter provided, the person using or affixing the same shall write
or stamp thereupon the initials of his name and the date upon which the same shall be attached or
used, so that the same may not again be used. And if any person shall fraudulently make use of an
adhesive stamp to denote any tax imposed by this Act without so effectually canceling and obliter-
ating such stamp, except as before mentioned, he, she, or they shall be deemed guilty of a misde-
meanor, and upon conviction thereof shall pay a fine of not less than $60 nor more than $500, or be
imprisoned not more than six months, or both, at the discretion of the court : Provided, That any
proprietor or proprietors of proprietary articles, or articles subject to stamp duty under Schedule 6
of this Act, shall nave the privilege of furnishing, without expense to the united States, in suitable
form, to be approved by the Commissioner of Internal Revenue, his or their own dies or designs for
stamps to be used thereon, to be retained in the possession of the Commissioner of Internal Revenue,
for his or their separate use, which shall not be duplicated to any other person. And the proprietor
furnishing such dies or designs shall be required to purohase stamps printed therefrom in quantities
of not lew than $2,000 face value at any one time. That in all cases where such stamp is used, instead
of cancellation by initials and date, the said stamp shall be so affixed on the box, bottle, or package



Online LibraryWilliam Usborne MooreThe Commercial year book → online text (page 27 of 125)