Rensselaer Semi-Weekly Republican, Volume 22, Number 79, Rensselaer, Jasper County, 21 June 1901 — ALL IN A NUTSHELL. [ARTICLE]

ALL IN A NUTSHELL.

In order to present the-changes in the law in brief form, the internal revenue bureau has prepared: the following statement, which will be found to convey all necessary information.: Repealed: Bank checks,. 2 cents. Bills of lading for export, in' cents. Bond or obligation by guarantee company, one-half of 1 cent on each, dollar. Certificates of. damage, 25 cents. Certificate of deposit, 2 cents. Certificates not otherwise specified, 10 cents. Charter party, $3 to $lO. Chewing gum, 4 cents each ft. Commercial brokers, S2O. Drafts, sight, 2 cents. Express receipts, 1 cent. Insurance —Life,. 8 cents oh each $100; marine, Inland, fire, % cent on each $1; casualty, fidelity and guaranty, % cent on each sl. Lease, 26 cents to sl. Manifest for custom-house entry, $1 to $5. Mortgage or conveyance in, trust, 25 cents for each $1,500. Perfumery and. cosmetics, cent for each 6 cents. Power of attorney, to. vote, 10 cents. Power of attorney, to sell, 26 cents. Promissory notes, 2 cents Iter each SIOO. Proprietary medicines, Vi cent for each 5 cents. Protest, 25 cents. Telegraph messages, 1 cent. Telephone messages, 1 cent. United States money orders, 2 cents for epdh SIOO. Warehouse receipts, 25 cents. Modifications have been made as follows: Cigarettes, weighing not more than three pounds per 1,000, $1.50 per 1,000; changed to, valued at not more than $2 per 1,000, 18 cents per pound; valued at more than $2 per 1,000, 86 cents pee pound. Bails of exchange, foreign, 4 cents for each $100; chanced to 2 cents for each SIOO. Beer, $2 per barrel and 7% per cent discount, changed to $1.60 per barrel, and 7% per cent discount repealed. Cigars, weighing more than three pounds per 1,000, $3.60 per 1,000; changed td $8 per 1,000. Cigars, weighing not more than three pounds per 1,000, $1 per 1,000; changed to 10 cents per pound. Conveyance, 50 cents for each $600; now exempted below $2,500; above $2,500, 25 cents for each SSOO. Legacies, law modified so as to exclude from taxation legacies of charities, religions, literary or educational characters after March 1, 1901. Orders for payment of money by telegraph, etc., Issued by express companies, etc.,

drawn in but payable out of United States, 2 cents for each SIOO. Passage tickets, $1 to $5; now exempted below SSO In value; flor each SSO, 50 cents, exceeding SSO, In addition thereto, 60 cents. Sales of products a* exchanges: 1 cent for. each SIOO retained, but sales of merchandise In actual course of. transportation exempted from tax. Tobacco and snuff, 12 cents per pound; now, discount of 20 per cent allowed. The taxes are retained as follows: Bankers' capital and surplus, SSO for $25,000 and $2 for each additional SI,OOO. Bonds, debentures, certificates of Indebtedness, etc., 5 cents for each SI,OOO. Bonds for Indemnity or for due execution, or performance of duties of any office or position, 50 cents. Broker, SSO. Brokers’ contract,. 10 cents. Certificates of profits, 2 cents for each. SIOO. Certificates of stock, original Issue, 5 cents for each SIOO. Certificate* oft stock, transfers, 2 cents for each SIOO. (Amended to include sales at bucket shops.) Cigarettes weighing more than thnee pounds per, 1)000,. $3.60 per 1,000. Custom bouse bookers, $lO. Dealers in leaf tobacco, $6 bo $24, according to sales. Dealers In tobacco, sl2, when sales exceed. 50,000 pounds. Drafts, time, or Mils of exchange, Inland,. 2 cents for each SIOO. Entry of goods at custom bouse for consumption, 25 cents to sl. Entry tor withdrawal, 50 cents. Freight receipts or domestic bills of lading, 1 cent. Manufacturers of Cigars, $6 to.s24i. Manufacturers of mixed flour, sl2 per annum. Manufacturers of tobacco, $6 to $24. Misted flour, 4 cents per barret. Pawnbrokers, S2O. Petroleum and sugar refineries, % per cent gross receipts In excess of $250,000. Proprietors of bowling alleys or billiard rooms, $5 for each alley or table. Proprietors of circuses, SIOO. Proprietors of other public exhibitions, $lO. Proprietors of theaters, museums and concert halls, SIOO. Sleeping and parlor car tickets, 1 cent. Sparkling or other wines, one pint, 1 cent; more than one pdnt, 2 cents. Ten, customs duty of 10 cents per pound. New taxes have been Imposed, in fores April 1, 1901, as follows: Broker, class 2, special tax In addition to all other special taxes, S6O. Bucket shop transactions, 2 cents for each SIOO.