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(Provided, that purely co-operative or mutual fire insurance companies, solely for the protection of members' own property and not for profit, are exempt.) Insurance (casualty, fidelity, and guarantee): Each policy of insurance, or bond,

or obligation, executed or renewed (except life, marine, inland and fire insurance) of the nature of indemnity for loss, etc., and each bond for performance of duties of any office or position, or other obligation of the nature of indemnity, and each contract or obligation guaranteeing the validity or legality of bonds, etc., issued by any State, county, municipal or other public body, etc., or guaranteeing titles to real estate, or mercantile credits executed or guaranteed by any fidelity, guarantee, or surety company upon amount of premiums charged, each $1 or fractional part thereof..

12 Lease, agreement, memorandum, or contract for hire, use, or rent of land, tenement, or portion thereof: For not over one year...

25 For over one year and not over three years...

50 For over three years..

100 Manifest for custom house entry or clearance of the cargo of any ship, etc.,

for a foreign port (except to British North America): Registered tonnage ship not over 300 tons.

1 Co Over 300 tons and not over 600 tons.

3 00 Over 600 tons..

5 00 Mortgage or pledge, real or personal; also any conveyance of lands, etc., in

trust, to be converted into money, intended only as security; and upon each

transfer, renewal or continuance thereof: Over $1,000 and not over $1,500.... 25 On each $500 or fraction thereof over $1,500.

25 Passage ticket by vessel to foreign port other than British North America: Costing not over $30.

1 00 Over $30 and not over $60.

3 00 Over $60..

5 00 Power of attorney or proxy for voting, except religious, charitable, literary societies, or public cemeteries...

10 All other powers of attorney.

23 (Provided: No stamps required on papers used in collection of claims from United States for pension, back pay, bounty, or for property lost in military or naval service.) Protest of note, bill of exchange, acceptance, check or draft, or any marine protest by any officer authorized to make such protest...

25 Warehouse receipt for goods, merchandise, or property in public or private

warehouse or yard, except receipt for agricultural products deposited by actual grower thereof in regular course of trade or sale.....

25 SCHEDULE B. -PROPRIETARY ARTICLES, ETC. Medicinal proprietary articles and preparaticns: Upon each inclosure contain

ing same, retailing for or valued at 5 cents.
Over 5 and not over 10 cents...
Over 10 and not over 15 cents...
Over 15 and not over 25 cents.
Each additional 25, or part thereof, over 25 cents..
Perfumery and cosmetics, and other similar articles: Upon each inclosure con-

taining same, and retailing for or valued at 5 cents.
Over 5 and not over 10 cents..
Over 10 and not over 15 cents..
Over 15 and not over 25 cents.
Each additional 25 or part thereof over 25 cents.

(All stock on hand July 1, 1898, was required to be stamped when retailed.) Chewing gum or substitutes therefor: Upon each inclosure retailing for not over $1.

04 Upon each inclosure retailing for over $1, for each additional $1 or part thereof. 04

(Stock on hand July 1, 1898, to be stamped when retailed.) Sparkling or other wines, when bottled for sale: Upon each bottle of one pint

or less. Upon each bottle of over one pint.

02 (Stock on hand July 1, 1898, to be stamped when retailed.)

SECTION 7. Maximum penalty for failure to stamp documents, etc., required to be stamped, is.

$100 00 Such documents, etc., are not competent evidence in any court when not stamped, (See also Section 14.)

PENALTIES, SECTION 8.--For counterfeiting, etc., any stamp, die, plate, or other instrument, or any part thereof, or in any way knowingly or wilfully aiding, abetting, or assisting in committing such offences, shall be punished by a 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. These penalties also imposed for injuring or removing impressions of stamp, plate, etc., and for removing cancelling marks, for reusing such stamps, and for having in possession restored stamps, etc.

SECTION 9.---CANCELLATION OF STAMPS.-Write or stamp thereon the initials of name and date of use. Penalty for failure to so cancel stamp subjects the user to a fine of not less than $50, nor more than $500; or to imprisonment of not more than six months, or both, at the discretion of the Court. Provided that proprietors of articles liable to stamp duty under Schedule B shall have the privilege of furnishing,

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without expense to the United States, their own dies or designs for stamps to be used thereon, to be approved by and retained in the possession of the Commissioner of Internal Revenue, which shall not be duplicated to any other person. A proprietor furnishing such dies or designs must purchase stamps printed therefrom in quantities, at face value, at any one time of not less than $2,000. Penalties as to private die stamps: For frauduleatly obtaining or using said stamps or designs, for forging, counterfeiting, or causing or procuring the forging or counterfeiting, any representation, likeness, similitude, or colorable imitation of said last mentioned stamp, a fine of not more than $500, or imprisonment not exceeding one year, or both. Any engraver or printer who sells or gives away said stamps, or a merchant, broker, pedler, or person dealing in similar goods, etc., having knowingly or fraudulently in his or) their possession such forged, counterfeited likeness, similitude, or colorable imitation of said stamps, are liable to said penalties.

SECTION 10.—Penalty for not stamping any bill of exchange, draft, or order, or promissory note, liable to any of the taxes imposed by this act, not exceeding (at the discretion of the Court) $200.

SECTION 11.-Foreign bills of exchange payable in the United States must be stamped by acceptors same as inland bills of exchange or promissory notes. Penalty for not stamping not over in the discretion of the Court) $100.

SECTION 12.-Sales of stamps by persons other than collectors. (See also Section 25.)

SECTION 13.- Penalty for not stamping documents not exceeding $50, or imprisonment not over six months, or both, in the discretion of the Court; and such documents, etc., not being stamped according to law, shall be deemed invalid and of no effect. First proviso: For subsequently affixing stamps upon payment of penalty of $10 and interest where the whole tax exceeds $50, at the rate of 6 per cent. Second proviso: If omission to stamp was without design to defraud United States, within twelve months collector may remit fine and paper may be recorded on payment of fee legally charged therefor. Third proviso: If stamp is not affixed where no collection district is established, the paper may be stamped. But rights acquired in good faith not invalidated.

SECTION 14.-Unstamped instrument, paper or document required by law to be stamped, cannot be used in any court as evidence until legal stamp is affixed. Provided, foreign bonds, etc., unstamped, may be used, if stamped in the United States.

SECTION 15.-Record or registry of unstamped paper, etc., cannot be used in evidence.

SECTION 16.—Kind of stamp not material, if it is a legal documentary stamp, representing the proper amount of tax.

SECTION 17.-Bonds, debentures, or certificates of indebtedness of the United States, or officers of any State, county, town, municipal corporation, or other corporation exercising the taxing power, are exempt from stamp taxes under this act, but only in exercise of functions strictly belonging to them in their governmental, taxing or municipal capacity. Provided further, that stock and bonds of co-operative building and loan associations whose capital stock is not over $10,000, and building and loan associations or companies loaning only to their shareholders, are exempt.

SECTION 18.-No telegraph company shall transmit unstamped telegram or mes sage. In default thereof a penalty is incurred of $10. Provided, that only one stamp is required on each message, whether sent through one or more companies. Provided, that message of telegraph or telephone companies, and of railroad companies, over their own wires on business pertaining to their companies are exempt. Provided further, that messages of officers and employes of the United States on official business are exempt.

SECTION 19.--All provisions of this act relating to dies, stamps, adhesive stamps, and stamp taxes are extended to and include all articles in Schedule B (except where manifestly inapplicable).

SECTION 20.- Penalty for selling articles in Schedule B without stamp is not more than $500, or imprisonment not more than six months, or both, at the discretion of the Court. Provided, no stamp due on uncompounded drugs, on special prescriptions of physicians, or pharmacists selling at retail only. All other medicinal articles are taxable as provided in Schedule B.

SECTION 21.-Penalty for evading stamp taxes in Schedule B, for every such article, is not more than $500, or imprisonment not more than six months, or both, at the discretion of the Court, and every such article shall also be forfeited.

SECTION 22.- Penalty for removing articles taxed in Schedule B without stamp, fine of not more than $500, or imprisonment not more than six months, or both, at the discretion of the Court, together with the forfeiture of any such article or commodity. Provided, that articles mentioned_in Schedule B may be exported in bond free of tax. (See also Regulations. Series 7, No. 24.)

SECTION 23.-Manufacturers of any articles in Schedule B must make monthly returns, and file with the collector for the district in which he resides a declaration that no such article has been removed, etc., since his last return, without the use of the proper stamp, on pain of forfeiting for every refusal or neglect to make such declaration $100, and in case of making false or untrue declaration, shall be fined not more than $500, or be imprisoned not more than six months, or both, at the discretion of the Court.

SECTION 24.-Tax on articles in Schedule B shall attach to all articles and things sold or removed for sale on and after July 1, 1898. Every person, except as otherwise provided in this act, who offers or exposes for sale any article or thing provided for in Schedule B, whether of foreign or domestic manufacture, shall be deemed the

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manufacturer thereof, and be subject to all the taxes, liabilities and penalties imposed by law for sale of such articles without the use of the proper stamps, and all such articles of foreign manufacture shall, in addition to import duty thereon, be subject to the stamp tax prescribed in this act. Proviso: Secretary of the Treasury is to make regulations as to imported articles in Schedule B liable o tax.

SECTION 25.--Commissioners of Internal Revenue to provide stamps prescribed by this act; also for cancellation, and may, with the approval of the Secretary of the Treasury, get stamps elsewhere than at the Bureau of Engraving and Printing until July 1, 1899. These stamps are to be sold by collectors at face value. Provided, that collectors may sell in quantities of not less than $100 face value, with a discount of 1 per cent, except as otherwise provided in this act. And collectors, with the approval of the Secretary of the Treasury, may make all needful rules and regulations to enforce this act.

SECTION 26.-Drawback shall be allowed upon articles taxed in Schedule B, exported on and after July 1, 1898, equal to the amount of the stamp tax paid, and no more; to be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States upon regulations prescribed and promulgated in a separate pamphlet (Series 7, No. 24) by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.

SECTION 27.-Parties who refine petroleum, or sugar, or who own or control any pipe line for transporting oil or other products, whose gross annual receipts exceed $250,000, shall pay annually a special excise tax equal to one-fourth of 1 per cent on gross amount of all receipts in excess of $250,000. And monthly returns of amount of gross receipts must be made to the collector of the district in which place of business is located. Parties making false or fraudulent returns, or failing or refusing to make returns, are liable to a penalty of not less than $1,000 and not exceeding $10,000 for each failure or refusal to make return and for each and every false or fraudulent return. SECTION 28.-On and after July 1, 1898, a stamp tax shall be levied and col

lected on every seat in a palace car 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 issuing the same..

.01 SECTION 29.--LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL

PROPERTY.- Where the whole amount of such personal property exceeds $10,000 in actual value, passing from any person dying on or after June 13, 1898, taxes accrue and should be paid before distribution to the legatees, as follows: Personal property value over $10,000 and not over $25,000, the tax

shall be: 1. Legatees of lineal issue on lineal ancestor, brother or sister to the person who died, for each and every $100 clear value...

.75 2. Legatee the descendant of a brother or sister of the person who died, for each

and every $100 clear value.... 3. Where legatee is 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, for each and every $100 clear value...

3 00 4. Where legatee is the brother or sister of the grandfather or grandmother, or a

descendant of the brother or sister of the said grandparents of the person who died, for each and every $100 clear value..

4 00 5. Where legatee shall be in any other degree of collateral consanguinity than is

hereinbefore stated, or a stranger in blood to the person who died, or shall be a body politic or corporate, for each and every $100 clear value.

5 00 Provided, that all legacies, etc., passing to husband or wife of the person who died shall be exempt from tax or duty. Where values of legacy or property exceed $25,000, the rate hereinbefore given should be multiplied as follows: Over $25,000 and not over $100,000, by 112. Over $100,000 and not over $500,000, by 2. Over $500,000 and not over $1,000,000, by 22. Over $1,000,000, by 3.

SECTION 30.-The tax imposed in Section 29 shall be a lien upon the property at issue for twenty years. Executor, administrator or trustee must pay the tax to the collector of the district within which deceased person resided, and must make return to said collector in duplicate. Failure or refusal to pay or render returns necessitates the collector to make lists and valuation and apply through proper court for actual or constructive possession of the personal estate, to be sold on decree of such court for the benefit of the tax or duty, together with all costs and expenses to be allowed by the court. Every person shall exhibit all evidence in his possession concerning such personal estate at the request of the collector, and upon refusal or neglect so to do shall forfeit and pay $500. Provided that in all legal controversies where such deed shall be the subject of judicial investigation, the recital of the deed shall be prima facie evidence of its truth and that the requirements of the law had been complied with by the officers of the Government. (For Sections 31, 32, 33 and 34 see beginning of this chapter.)

SECTION 35.- "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.

SECTION 36.--Special tax before engaging in the business of making, packing or repacking mixed flour, at the rate of $12 per annum, subject to the fines and penalties imposed by Sections 3,239 and 3,242, U. 9. Revised Statutes, for any violation thereof.

SECTION 37.—Provides for the making, packing or repacking mixed flour, and for the marking or branding of each package thereof. Failure to comply with the

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COPYRIGHT IN THE UNITED STATES.

43

provisions of this section subjects party to a fine of not less than $250 and not more than $500, or to be imprisoned not less than sixty days nor more than one year.

SECTION 38.-All sales and consignments of mixed flour shall be in packages not before used. Persons knowingly selling or offering for sale in other than marked and branded packages; falsely marking or branding, or unlawfully removing such marks or brands, for each offence to be fined not less than $250 nor more than $500, and imprisonment not less than thirty days nor more than one year.

SECTION 39.-Requires a certain label to be affixed to each package. Failure to affix or removal thereafter imposes a fine for each label of not less than $50.

SECTION 40.-Barrel or package not to exceed 196 pounds in weight, stamp taxes are as follows: Per barrel of 196 pounds or more than 98 pounds, 4 cents; half barrel of 98 pounds or more than 49 pounds, 2 cents; quarter barrel of 49 pounds or more than 244 pounds, 1 cent; eighth barrel of 2442 pounds or less, 12 cent. Penalty for violation: Fine of not less than $250 and not more than $500, or imprisonment not to exceed one year.

SECTION 41.-Authorizes the Commissioner of Internal Revenue to assess when removed for consumption or sale without the use of the proper stamps.

SECTION 42.-Mixed flour imported from foreign countries, in addition to import duties, must pay internal revenue tax imposed by Section 40 of this act, and to be stamped, branded, etc., as in case of flour mixed in the United States. Fine for violation not less than $50 nor more than $500.

SECTION 43.-Persons knowingly receiving for sale or for repacking and resale mixed flour from any person who has not paid the tax thereon to be fined not less than $50, and to forfeit to the United States said articles,

SECTION 44.-Mixed flour may be exported in bond free of tax under certain regulations.

SECTION 45.-Stamps on packages when emptied must be cancelled or destroyed by the person having possession at that time. Failure to do so subjects person to fine not over $25.

SECTION 46.–Fines, penalties and forfeitures imposed by Sections 36 to 45, both inclusive, may be recovered in court.

SECTION 47.-Commissioner of Internal Revenue, with approval of the Secretary of the Treasury, to make regulations governing manufacture and sale of mixed flour.

SECTION 48.-A person found guilty of a second or any subsequent violations of Sections 36 to 45, inclusive, in addition to penalties herein imposed, shall be imprisoned not less than thirty days nor more than ninety days.

SECTION 49.- Provisions of this act relating to mixed flour to take effect and be in force sixty days after its passage. Stock on hand not tax paid when law goes into effect shall be deemed to be taxable under Sections 36 to 45, and shall be tax paid under regulations prescribed by the Commissioner of Internal Revenue. (For text of Sections 50 and 51 see at the beginning of this chapter.)

COPYRIGHT IN THE UNITED STATES. Under the International Copyright act (approved March 3, 1891; took effect July 1, 1891) any United States citizen, or citizen or subject of foreign nations granting copyright to United States citizens on substantially the same basis with their own citizens, or which become parties to an international agreement for reciprocity in copyright, may secure for twenty-eight years the sole liberty of printing, reprinting, publishing, completing, copying, executing finishing and vending his work; and, in case of a dramatic composition, of publicly performing or representing it, or causing it to be performed or represented by others. This term of security is renewable for fourteen years more. The right of citizens or subjects of a foreign nation to copyright in the l'nited States, on January 1, 1896, had been extended by Presidential proclamations to Great Britain, France, Germany, Italy, Spain, Portugal, Belgium, Denmark and Switzerland. On February 27, 1896, copyright benefits were extended to citizens of Mexico by proclamation of the President; on May 25, 1896, to citizens of Chili; on October 19, 1899, to those of Costa Rica, and on November 20, 1899, to those of the Netherlands (Holland) and possessions. A bill of Congress, signed by the President January 6, 1897, makes an injunction against the unlawful production of a play obtained in a United States District Court operative in all districts, instead of only in the one in which it is granted, as formerly. It also makes the unlawful production of a play punishable by imprisonment, under certain conditions. To aid in having the law strictly complied with, so that no question can arise as to the validity of the entry recorded, and that the application shall be in such a form that the Copyright Office can, upon its receipt, promptly make the entries desired, and thus avoid delay through the necessity for correspondence, an application form has been prepared, which can be obtained by addressing “Register of Copyrights, Library of Congress, Washington, D. C.By application to the same office a pamphlet giving directions for securing copyrights, etc., may be obtained. The law imposes a penalty of $100 upon any person who shall insert the notice of copyright, or words of the same purport, upon any book or other article which has not been copyrighted, whether such article be subject to copyright or otherwise; or who shall knowingly issue or sell any article bearing a notice of United States copyright which has not been copyrighted in the United States; or who shall import any book. phoiograph, chromo or lithograph, or other article bearing such notice of copyright or words of the same purport, which is not copyrighted in this country. The president of the American Copyright League is Edmund Clarence Stedman, and the secretary is R. U. Johnson, No. 33 East 17th-st., New-York City, N. Y.

THE FIFTY-SIXTH CONGRESS.

PUBLIC ACTS AND RESOLUTIONS OF THE FIRST SESSION (1899

1900). Section 2 of the Military Academy Appropriation act, approved June 6, 1900, provided that the senior major-general of the line commanding the Army shall have the

rank, pay and allowances of a lieutenant-general, and that The Army.

his personal staff shall have the rank, pay and allowances

authorized for the staff of a lieutenant-general. Section 3 of the same act provides that the Adjutant-General of the Army shall have the rank, pay and allowances of a major-general and on his retirement shall receive the retired pay of that rank. But whenever the present Adjutant-General shall vacate the office the Adjutant-General shall have the rai.k, pay and allowances of brigadier-general. Section 4 increases the number of military cadets to be appointed at large by the President to thirty.

Section 1 of the act approved March 14, 1900, makes the dollar consisting of twenty-five and eight-tenths grains of gold nine-tenths fine the standard unit of

value, and requires the Secretary of the Treasury to mainThe Gold Standard tain at a parity of value with this standard all forms of Act.

money issued or coined by the United States. Section 2

provides that United States notes, and Treasury notes issued under the act of July 14, 1890, when presented at the Treasury for redemption, shall be redeemed in gold coin, to insure which redemption the Secretary of the Treasury shall set apart a reserve fund of $150,000,000 in gold coin and bullion, to be used for such purposes only, and as fast as said notes shall be redeemed the Secretary shall use them to restore and maintain such reserve fund in the manner following: First, by exchanging them for any gold coin in the general fund of the Treasury; seccnd, by accepting deposits of gold coin in exchange for them; third, by purchasing gold coin with them. If all these methods fail it shall be the duty of the Secretary of the Treasury to restore the reserve fund to the maximum of $150,000,000 by the sale of 3 per cent gold bonds payable at the pleasure of the United States after one year from the date of their issue; and the gold coin received from the sale of such bonds shall first be covered into the general fund of the Treasury and then exchanged, as hereinbefore provided, for an equal amount of the notes redeemed and held for exchange, which notes may then be used in exchange for gold or to purchase or redeem bonds of the United States or for any other lawful purpose except to meet deficiencies in the current revenues. United States notes when redeemed shall be reissued, but shall be held in the reserve fund until exchanged for gold. Section 3 provides that nothing contained in the act shall affect the legal tender quality of any money coined or issued by the United States. Section 4 establishes in the Treasury Department as a part of the office of the Treasurer of the United States divisions to be known as the Division of Issue and the Division of Redemption, to which shall be assigned respectively all accounts and records relating to the issue and redemption of United States notes, gold certificates, silver certificates and currency certificates. Section 5 provides that as fast as standard silver dollars are coined from bullion purchased under the act of July 14, 1890, Treasury notes of 1890 shall be retired and cancelled and an equal amount of silver certificates issued against the standard dollars so coined. tion 6 authorizes the issue of gold certificates for deposits of gold coin in sums of $20 or more, such deposits to be retained for redemption of said certificates and not used for any other purpose. The certificates shall be receivable for all public dues, and when so received may be reissused, and when held by any National banking association may be counted as a part of its lawful reserve. But whenever and so long as the gold coin held for the redemption of United States notes and Treasury notes shall fall and remain below $100,000,000 the authority to isssue gold certificates shall be suspended; and whenever and so long as the aggregate amount of United States notes and silver certificates in the general fund of the Treasury shall exceed $60,000,000 the Secretary of Treasury, in his discretion, may suspend the issue of gold certificates. At least one-fourth of the certificates must be in denominations of $50 each, and in his discretion the Secretary of the Treasury may issue certificates payable to order, in denominations of $10,000. This section also repeals Section 5,193 of the Revised Statutes, which authorized the Secretary of the Treasury to receive deposits of United States notes from National banking associations in sums of not less than $10,000 and issue certificates therefor. Section 7 provides that United States notes of less denomination than $10 and silver certificates of higher denomination than $10 shall be gradually retired, notes of higher denomination being substituted for the former and notes of lower denomination for the latter. Section 8 authorizes the Secretary of the Treasury to use any silver bullion purchased under the act of July 14, 1890, for coinage into subsidiary silver coins, provided, that the aggregate amount of subsidiary silver coins outstanding at any one time 'shall not exceed $100,000,000, and provided also that when any silver bullion purchased under the act of July 14, 1890, shall be used for subsidiary coins an amount of Treasury notes of 1890 equal to the cost of such bullion shall be cancelled and not reissued. Section 9 provides for the recoinage of all worn and uncurrent subsidiary silver coin. Section 10 amends Section 5,138 of the Revised Statutes so as to allow National banking associations with a capital of not less than $50,000 each to be organized in places whose population does not exceed 6,000 each, and associations with a capital of not less than $25,000 each in places whose population does not exceed 3,000 each. The section also provides that no as

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