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such collector or deputy collector, shall be sufficient evidence to entitle such executor, administrator.
or trustee to be credited and allowed such payment by every tribunal which, by the laws of any 8tatc or
Territory, is or may be empowered to decide upon and settle the accounts of executors and adminis-
trators. And in case such executor, administrator, or trustee shall refuse or neglect to pay the aforesaid
duty or tax to the collector or deputy collector, as aforesaid, within the time hereinbefore provided, or
shall neglect or refuse to deliver to said collector or deputy collector the duplicate of the schedule,
list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall
neglect or refuse to deliver the schedule, list, or statement of such legacies, property, or personal
estate, under oath, as aforesaid, or shall deliver to said collector or deputy collector a false schedule
or statement of such legacies, property, or personal estate, or give the names and relationship of the
persons entitled to beneficial interests therein untruly, or 6hall not truly and correctly set forth and
state therein the clear value of such beneficial interest, or where no administration upon such prop-
erty or personal estate shall have been granted or allowed under existing laws, the collector or deputy

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178 THE COMMERCIAL YEAR ROOK.

collector shall make out such lists and valuation as lo other cases of neglect or refusal, and shall
assess the duty thereon ; and the collector shall commence appropriate proceedings before any court
of the United 8tates, in the name of the United 8tates, against such person or persons as may have
the actual or constructive custody or possession of such property or personal estate, or any part
thereof, and shall subject such property or personal estate, or any portion of the same, to be sold
upon the judgment or decree of such court, and from the proceeds of such sale the am ount of such
tax or duty, together with all costs and expenses of every description to be allowed by such court,
shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid
under its direction to such person or persons as shall establish title to the same. The deed or deeds,
or any proper conveyance of such property or personal estate, or any portion thereof, so sold under
such judgment or decree, executed by the officer lawfully charged with carrying the same into effect
shall vest In the purchaser thereof all the title of the delinquent to the property or personal estate
sold under and by virtue ot such judgment or decree, and shall release every other portion of such
property or personal estate from the lien or charge thereon created by this Act. And every person
or persons who shall have in his possession, charge, or custody any record, file, or paper containing,
or supposed to contain, any information concerning such property or personal estate as aforesaid,

])assing from any person who may die as aforesaid, shall exhibit the same at the request of the col-
ector or deputy collector of the district, and to any law officer of the United States, in the perform-
ance of his duty under this Act, his deputy or agent, who may desire to examine the same. And if
any such person, having in his possession, charge, or custody any such records, files, or papers, shall
refuse or neglect to exhibit the same on request as aforesaid, he shall forfeit and pay the sum of $600 :
Provided, That in all legal controversies where such deed or title shall be the subject of judicial in-
vestigation, the recital in said deed shall be prima facie evidence of its truth, and that the require-
ments of the law had been complied with by the officers of the Government.

Sec. 31. That all administrative, special, or stamp provisions of law, including the laws in rela-
tion to the assessment of taxes, not heretofore specifically repealed, are hereby made applicable to
this Act.

LOANS.

Sac. 82. That the Secretary of the Treasury is authorized to borrow from time to time, at a rate
of interest not exceeding 3 per cent, per annum, such sum or sums as, in his judgment, may be neces-
sary to meet public expenditures, and to issue therefor certificates or indebtedness in such form as he
may prescribe and in denominations of $50 or some multiple of that sum; and each certificate so
issued shall be payable, with the interest accrued thereon, at such time, not exceeding one year from
the date of its issue, as the Secretary of the Treasury may prescribe : Provided. That the amount of
such certificates outstanding shall at no time exceed $100,000,000 ; and the provisions of existing law
respecting counterfeiting and other fraudulent practices are hereby extended to the bonds and, cer-
tificates of indebtedness authorized by this Act.

Sec. 33. That the Secretary of the Treasury is hereby authorized to borrow on the credit of the
United States from time to time as the proceeds may be required to defray expenditures authorized
on account of the existing war (such proceeds when received to be used only for the purpose of meet-
ing such war expenditures) the sum of $400,000,000, or so much thereof as may be necessary, and to
prepare and issue therefor coupon or registered bonds of the United States in such form as he may
prescribe, and in denominations of $20 or some multiple of that sum, redeemable in coin at the pleas-
ure of the United States after ten years from the date of their issue, and payable twenty years from
such date, and bearing Interest payable quarterly in coin at the rate of 3 per cent, per annum; and
the bonds herein authorized shall be exempt from all taxes or duties of the United States, as well as
from taxation in any form by or under State, municipal, or local authority : Provided, That the bonds
authorized by this section shall be first offered at par as a popular loan under such regulations, pre-
scribed bv the Secretary of the Treasury, as will give opportunity to the citizens of the United States
to participate in the subscriptions to such loan, and in allotting said bonds the several subscriptions
of Individuals shall be first accepted, and the subscriptions for the lowest amounts shall be first
allotted : Provided further, That any portion of any issue of said bonds not subscribed for as above

Erovided may be disposed of by the Secretary of the Treasury at not less than par, under such regu-
itions as he may prescribe, but no commissions shall be allowed or paid thereon ; and a sum not ex-
ceeding one-tenth of 1 per cent, of the amount of the bonds and certificates herein authorized Is
hereby appropriated out of any money in the Treasury not otherwise appropriated, to pay the ex-
pense of preparing, advertising, and issuing the same.

COIN AGS Or SILVER BULLION.

Sec. 84. That the Secretary of the Treasury is hereby authorized and directed to coin into
standard silver dollars as rapidly as the public interests may require, to an amount, however, of not
less than $1,500,000 in each month, all of the silver bullion now In the Treasury purchased in accord-
ance with the provisions of the Act approved July 14, 1890, entitled " An Act directing the purchase
of silver bullion and the issue of Treasury notes thereon, and for otner purposes," and said dollars,
when so coined, shall be used and applied in the manner and for the purposes named in said Act.

MIXED FLOUR.

Sec. 85. That for the purposes of this Act the words " mixed flour " shall be understood to mean
the food product made from wheat mixed or blended in whole or in part with any other grain or
other material, or the manufactured product of any other grain or other material than wheat.

Sec. 30. That every person, firm, or corporation, before engaging in the business of making,
packing, or repacking mixed flour, shall pay a special tax at the rate of $12 per annum, the same to
be paid and posted in accordance with the provisions of sections 3242 and 8339 of the Revised Statutes,
and subject to the fines and penalties therein imposed for any violation thereof.

Sec. 37. That every person, firm, or corporation making, packing, or repacking mixed flour
shall plainly mark or brand each package containing the same with the words ** mixed flour " in plain
black letters not less than two inches in length, together with the true weight of such package, the
names of the Ingredients composing the same, the name of the maker or packer, and the place where
made or packed. In addition thereto, such maker or packer shall place in each package a card not
smaller than two inches in width by three inches in length, upon which shall be printed the words
•* mixed flour," together with the names of the ingredients composing the same, anu the name of the
maker or packer, and the place where made or packed. Any person, firm, or corporation making,
packing, or repacking mixed flour hereunder, failing to comply with the provisions of this section,
shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less
than 1250 and not more than $500, or be imprisoned not less than sixty days nor more than one year.

Sec. 38. That all sales and consignments of mixed flour shall be in packages not before used for
that purpose ; and every person, firm, or corporation knowingly selling or offering for sale any mixed
flour in other than marked and branded packages, as required by the provisions of this Act relating
to the manufacture and sale of mixed flour, o? who packs in any package or packages any mixed



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WAB-KBVBNUB LAW OF 1898. 179

flour in any manner contrary to the provisions relating to the manufacture and sale of mixed floor
of this Act, or who falsely marks or brands any package or packages containing mixed flour, or un-
lawfully removes such marks or brands, shall, for each such offense, be punished by a fine of not less
than $260 and not more than $600, or by imprisonment not less than thirty days nor more than one year.

Sbc. 8tf. That in addition to the branding and marking of mixed flour as herein provided, there
shall be affixed to the packages containing the same a label in the following words : " Notice.— The
{manufacturer or packer, as the case may be) of the mixed flour herein contained has complied with
all the requirements of law. Every person is cautioned not to use this package or label again or to
remove the contents without destroying the revenue stamp thereon, under the penalty prescribed
by law in such cases." Every person, Arm, or corporation failing or neglecting to aflftx such label to
any package containing mixed flour made or packed by him or them, or who removes from any such
package any label so affixed, shall, upon conviction thereof, be fined not less than 150 for each label
so removed.

Sec. 40. That barrels or other packages in which mixed flour may be packed shall contain not to
exceed 196 pounds; that upon the manufacture and sale of mixed flour there shall be levied a tax of 4
cents per barrel or otber package containing 196 pounds or more than 98 pounds ; 2 cents on every half-
barrel or other package containing 98 pounds or more than 49 pounds: 1 cent on every quarter-bar-
rel or other package containing 49 pounds or more than 24H pounds; and \k cent on ever} one-eighth
barrel or other package containing 24H pounds or less, to be paid by the person, firm, or cot poration
making or packing said flour. The tax levied by this section shall be represented by coupon stamps,
and the provisions of existing laws governing the engraving, issue, sale, accountability, effacement,
and destruction of stamps relating to tobacco and snuff shall, so far as applicable, be made to apply
to stamps provided in this section : Provided, That when mixed flour, on the manufacture and sale of
which the tax herein imposed has been paid, is sold and then repacked without the addition of any
-other material, such repacked flour shall not be liable to any additional tax ; but the packages con-
taining such repacked flour shall be branded or marked as required by the provisions of section 37 of
this Act, and shall contain the card provided for in section 87 hereof ; and in addition thereto the per-
son, firm, or corporation repacking mixed flour shall place on the packages containing the same a
label in the following words : " Notice.— The contents of this package have been taken from a regu-
lar statutory package, upon which the tax has been duly paid.'' Any person violating the provisions
of this section shall, upon conviction thereof, be punished by a fine of not less than $260 and not more
than 1500, or by imprisonment not to exceed one year.

8ec. 41. That whenever any person, firm, or corporation sells, consigns, or removes for sale, con-
signment, or consumption any mixed flour upon which the tax required by this Act has not been
paid, it shall be the duty of the Commissioner of Internal Revenue, for a period of not more than
one year after such sale, consignment, or removal, upon satisfactory proof, to estimate the amount
of tax which should have been paid, and to make an assessment therefor and certify the same to the
collector of the proper district. The tax so assessed shall be in addition to the penalties imposed by
this Act for an unauthorized sale or removal.

8bc. 42. That all mixed flours, imported from foreign countries, shall. In addition to any import
duties imposed thereon, pay an internal-revenue tax equal in amount to the tax imposed under sec-
tion 40 of this Act, such tax to be represented by coupon stamps, and the packages containing such
Imported mixed flour shall be marked, branded, labeled, and stamped as in the case of mixed flour
made or packed in the United States. Any person, firm, or corporation purchasing or receiving for
sale or repacking any such mixed flour which has not been branded, labeled, or stamped as required
by this Act, or which is contained in packages which have not been marked, branded, labeled, or
stamped as required by this Act, shall, upon conviction, be fined not less than $50 nor more than $500.

Seo. 48. That any person, firm, or corporation knowingly purchasing or receiving for sale or for
repacking and resale any mixed flour from any maker, packer, or importer who has not paid the tax
herein provided shall, for each offense, be fined not less than S50, and forfeit to the United States all
the articles so purchased or received, or the full value thereof.

Sbc. 44. That mixed flour maybe removed from the place of manufacture or from the place
where packed for export to a foreign country without payment of tax or affixing stamps or label
thereto, under such regulation and the filing of such bond and other security as the Commissioner of
Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Every person.
Arm. or corporation who shall export mixed flour shall plainly mark on each package containing
the same the words "mixed flour, and the names of the ingredients composing the same, the name
of the maker or packer, and the place where made or packed, in accordance with the provisions of
sections 86 to 46, inclusive, of this Act. •

Seo. 45. That whenever any package containing mixed .flour is emptied it shall be the duty of
the person in whose possession it is to destroy the stamp thereon. Any person disposing of such
package without first having destroyed the stamp or mark or marks thereon shall, upon conviction*
be punished by a fine not exceeding the sum of $25.

Sec 46. That all fines, penalties, and forfeitures Imposed by section 86 to section 45, both inclu-
sive, of this Act may be recovered in any court of competent jurisdiction.

8ec. 47. That the Commissioner of Internal Revenue, with the approval of the Secretary of the
Treasury, shall make all needful rules and regulations for carrying into effect the provisions relating
to the manufacture and sale of mixed flour, being section 85 to section 49, both inclusive, of this Act,
and the said Commissioner of Internal Revenue, by and with the approval of the Secretary of the
Treasury, for the purpose of carrying said last-mentioned provisions of this Act into effect, is hereby
authorized to employ such additional clerks and agents as may be necessary for that purpose, not to
exceed twenty! n number.

Sec. 46. That any person, firm, or corporation found guilty of a second or any subsequent viola-
tion of any of the provisions of section 86 to section 45, both inclusive, relating to the manufacture
and sale of mixed flour as aforesaid, of this Act shall, in addition to the penalties herein imposed, be
imprisoned not less than thirty days nor more thau ninety days.

Sec. 49. That the provisions of this Act relating to the manufacture and sale of mixed flour
shall take effect and be in force sixty days from and after the date of the passage of this Act ; and
all packages of mixed flour found on the premises of any person, firm, or corporation on said day,
who has made, packed, or repacked the same, on which the tax herein authorized has not been paid,
shall be deemed taxable under the provisions of section 86 to section 46, both inclusive, of this Act,
and shall be taxed and have affixed thereon such marks, brands, labels, and stamps as required by the
provisions of said sections or by the rules and regulations prescribed by the Commissioner of Internal
Revenue, under authority of this Act.

TEA.

Sec. 60. That there shall be levied, collected, and paid upon tea when imported from foreign
countries a duty of 10 cents per pound.

Sec 51. That this Act shall take effect on the day next succeeding the date of its passage except
se otherwise specially provided for.



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180



THE COMMERCIAL YEAR BOOK.



TARIFF OF 1897



FROM THE OFFICIAL TEXT.



AN ACT TO PROVIDE REVENUE FOR THE GOVERNMENT AND TO ENCOURAGE THB
INDUSTRIES OP THE UNITED STATES.



Be it enacted by the Senate and House of Representative* of the United States of America in
Congress assembled* That on and after the passage of this Act, unless otherwise specially provided for
In this Act, there shall be levied, collected, and paid upon all articles imported from foreign coun-
tries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules
and paragraphs, respectively prescribed, namely:



SCHEDULE A.
Chemicals, Oils, and Paints.

1. Acids: Acetic or pyroligneous acid, not ex-
ceeding the specific gravity of one and forty -seven
one-thousandths, tnree-fourths of 1 cent per
pound ; exceeding the specific gravity of one and
forty-seven one-thousandths, 2 cent* per pound;
boracic add, 5 cents per pound ; chromic acid and
lactic acid, 3 cent* per pound ; citric acid, 7 cents
per pound : salicylic acid, 10 cents per pound ; sul-
phuric acid or oil of vitriol not specially provided
for in this Act. one-fourth of 1 cent per pound;
tannic acid or tannin, 50 cents per pound ; gallic
acid, 10 cents per pound ; tartaric acid, 7 cents per
pound; all other acids not specially provided for
in this Act, 25 per centum ad valorem.

2. All alcoholic perfumery, including cologne
water and other toilet waters and toilet prepara-
tions of all kinds, containing alcohol or in the
preparation of which alcohol is used, and alcoholic
compounds not specially provided for in this Act,
CO cents per pound and 45 per centum ad valorem.

3. Alkalies, alkaloids, distilled oils, essential oils,
expressed oils, rendered oils, and all combinations
of the foregoing, and all chemical compounds and
salts not specially provided for in this Act, 25 per
centum ad valorem.

4. Alumina, hydrate of, or refined bauxite, six-
tenths of 1 cent per pound; alum, alum cake,
patent alum, sulphate of alumina, and aluminous
cake, and alum in crystals or ground, one-half of
1 cent per pound.

5. Ammonia, carbonate of, IH cents per pound :
muriate of, or sal ammoniac, three-fourths of 1
cent per pound; sulphate of, three-tenths of 1
cent per pound.

«. Argols or crude tartar or wine lees crude, con-
taining not more than 40 per centum of bitartrate
of potash, 1 cent per pound ; containing more than
40 per centum of bitartrate of potash, 1,4 cents
per pound; .tartars and lees crystals, or partly
refined argols, containing not more than 90 per
centum of bitartrate of potash, and tartrate of
soda or potassa, or Rochelle salts, 4 cents per

t>ound; containing more than 90 per centum of
^tartrate of potash, 5 cents per pound ; cream of
tartar and patent tartar, 6 cents j>er pound.

7. Blacking of all kinds, 25 per centum ad valo-
rem.

8. Bleaching powder, or chloride of lime, one-
fifth of 1 cent |>er pound.

9. Blue vitriol or sulphate of copper, one-half
of 1 cent per pound.



10. Bone char, suitable for use in decolorizing
sugars, 20 per centum ad valorem.

fl. Borax, 5 cents per pound ; borates of lime or
soda, or other borate material not otherwise pro-
vided for, containing more than 36 per centum of
anhydrous boracic acid, 4 cents per pou nd ; borates
of lime or soda, or other borate material not other-
wise provided for, containing not more than 36
per centum of anhydrous boracic acid, 3 cents per
pound.

12. Camphor, refined, 6 cents per pound.

13. Chalk (not medicinal nor prepared for toilet
purposes), when ground, precipitated naturally or
artificially, or otherwise prepared, whether in the
form of cubes, blocks, sticks, or disks, or other-
wise, including tailors 1 , billiard, red, or French
chalk, 1 cent per pound. Manufactures of chalk
not specially provided for in this Act, 25 per cen-
tum ad valorem.

14. Chloroform, 20 cents per pound.

15. Coal-tar dyes or colors, not specially provided
for in this Act, 30 per centum ad valorem ; all other

Sroducts or preparations of coal tar, not colore or
yes and not medicinal, not specially provided for
in this Act, 20 per centum ad valorem.

16. Cobalt, oxide of. 25 cents per pound.

17. Collodion and all compounds of pyroxylin,
whether known as celluloid or by any other name,
50 cents per pound ; rolled or in sheets, u npolished,
and not made up into art icles, 60 cents per pound ;
if in finished or partly finished articles, and
articles of which collodion or any compound of
pyroxylin is the component material of chief
value, 65 cents per pound and 25 per centum ad
valorem.

18. Coloring for brandy, wine, beer, or other
liquors, 50 per centum ad valorem.

19. Copperas or sulphate of iron, one-fourth of
1 cent per pound.

20. Drugs, such as barks, beans, berries, balsams,
buds, bulbs, bulbous roots, excrescences, fruits,
flowers, dried fibers, dried insects, grains, gums
and gum resin, herbs, leaves, lichens, mosses, nuts,
nutgalls, roots, stems, spices, vegetables, seeds
(aromatic, not garde u seeds), seeds of morbid
growth, weeds, and woods used expressly for
dyeing ; any of the foregoing which are drugs and
not edible, but which are advanced in value or
condition by refining, grinding, or other process,
and not specially provided for in this Act, one-
fourth of 1 cent per pound, and in addition
thereto 10 per centum ad valorem.

21. Ethers: Sulphuric, 40 cents per pound:
spirits of nitrous ether, 25 cents per pound ; fruit
ethers, oils, or essences, $2 per pound; ethers ot



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TARIFF OF 1807.



181



all kinds not specially provided for in this Act, $1
per pound . Provided, That no article of this para-
graph shall pay a less rate of duty than 25 per
centum ad valorem.

S3. Extracts and decoctions of logwood and
other dyewoods, and extracts of barks, such as
are commonly used for dyeing or tanning, not
specially provided for in this Act, seven-eighths of
1 cent per pound ; extracts of quebracho and of
hemlock bark, one-half of 1 cent per pound ; ex-
tracts of sumac, and of woods other than dye-
woods, not specially provided for in this Act, five-
eighths of 1 cent per pound.

23. Gelatine, glue, isinglass, or fish glue, and pre-
pared fish bladders or fish sounds, valued at not
above 10 cents per pound, 2H cents per pound ;
valued at above 10 cents per pound and not above
35 cents per pound, 25 per centum ad valorem ; i
valued above 85 cents per pound, 15 cents per i
pound and 30 per centum ad valorem.

24. Glycerine, crude, not purified, 1 cent per
pound: refined, 3 cents per pound.

25. Indigo, extracts or pastes of, three-fourths
of 1 cent per pound ; carmined, 10 cents per pound.

26. Ink and ink powders, 25 per centum ad valo-



27. Iodine, resubllmed, 20 cents per pound.

28. Iodoform, II per pound.



Online LibraryWilliam Usborne MooreThe Commercial year book → online text (page 30 of 125)