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INDEX.

Page.
Act, date of taking effect....

169
Additional internal-revenue agents authorized.

147
tax on beer, lager beer, ale, etc., how collected

145
tobacco, cigars, etc., how temporarily collected 148
Adhesive stamps. (See also Stamps and stamp tax.)

any may be used on any instrument, paper, etc., to denote tax. 153
canceling of, how to be done..

150
documents must be stamped to be evidence.

153
failure to attach to instrument does not invalidate.

153
failure to attach, when penalty may be remitted.

152
general provisions levying specific stamp taxes in Schedules
A and B.

149
general provisions..

149–156
how, may be subsequently attached.

152
illegal to record instruments not stamped.

153
issuing, transferring, etc., documents, etc., without

152
methods for distribution of..

151
on telegraphic messages, when exempt from tax.

153
penalty for failure to cancel....

150
removing froin factory, drugs, medicines, perfumery, etc.,
without

154
removing or detaching.

154
reusing wrappers that are stamped

154
removing or delivering articles that are not stamped.

154
private, provisions for

150
provisions concerning also applicable to Schedule B

154
removal of unstamped articles, penalty..

155
when penalty may be remitted for failure to attach.

152
Adulterated flour, provisions relating to

167
Appropriation for carrying act into effect.

147
Articles retained, penalty for removing from factory without stamp.

154
Assignment or transfer of mortgage, stamp tax on..

160
Associations, building and loan, exempt from certain taxes

153
Affixing stamps to foreign articles.

155
Attorney, power of, stamp tax on.

160
Agreement for charter of
ship, stamp tax on

158
rent, etc., stamp tax on.

160
Ale, additional tax on, how collected.

145
how temporarily collected

148
rebate on, of 74 per cent.

145
stored in warehouse, tax on.

145
tax on...

145
Anodynes, stamp tax on.

161
Aromatic cachous, stamp tax on.

161
Articles, proprietary, stamp tax or..

161
Bank checks, stamp tax on.

157
Banker not required to pay special tax as broker

145
who is a “banker

145
Bankers, special tax on capital and surplus

145
special tax on

145
Beer, additional tax on, how collected.

145
rebate of 74 per cent on

145
stored in warehouse, tax on

145
tax on

145
171

Beneficial associations, exempt from tax on life insurance.
Bill of exchange, foreign, stamp tax on...

inland, stamp tax on.

penalty for signing without stamp.
Bills of lading, stamp tax on..
Bitters, stamp tax on.
Bond, foreign, liable to stamp tax.
Bonds, for indemnifying, stamp tax on.

penalty for failure to affix stamp
sale of (loan)

tax on sales of.
Broker not required to pay special tax as banker

who is a broker
Brokers, commercial, definition of.

special tax on
custom-house, special tax on

definition of..
special tax on....
Bullion, silver, coinage of.
Cancellation of adhesive stamps, method of.

penalty for failure
Casualty insurance, stamp tax on
Certificates of damage, stamp tax on

deposit with interest, stamp tax on.
deposit, stamp tax on.
documents, marine, stamp tax on.
every description, stamp tax on
indebtedness, penalty for failure to affix stamp.

tax on sales of..
profits, stamp tax on....

stock, foreign, liable to stamp tax
Charter party, stamp tax on...
Chemicals, uncompounded, not taxable.
Checks, bank, stamp tax on.
Chewing gum, stamp tax on.
Cigar dealers, penalty for failure to pay special taxes
Cigars, additional tax on, how temporarily collected
manufacturers, special tax on

not required to pay tax also as dealer.

penalty for failure to pay special taxes.
tax on..
stock in hand

how assessed and collected.
Cigarettes, tax on
stock in hand, tax on

how assessed and collected
Circus, definition of...
Circuses, special tax on proprietors of.
Clearance, manifest for, stamp tax on.
Coinage of silver bullion..
Commercial brokers, definition of

special tax on
Commissioner of Internal Revenue anthorized to prepare stamps.
Compositions, medicinal, penalty for removing, from factory without stamp
Concert halls, special tax on proprietors of..

definition of ...
Contract for charter of ship, etc., stamp tax on.

hire, stamp tax on

stamps may be made by Secretary of Treasury until July, 1899
Conveyance, stamp tax on.
Cooperative building associations exempt from certain taxes.
Cordials, stamp tax on
Cosmetics, penalty for removing from factory without stamp.

stamp tax on
Counterfeiting stamps, dies, etc
Credit, letter of, stamp tax on
Custom-house brokers, definition of

tax on.

Page.

159
157
157
151
157
161
153
158

156
163-166

156
145
145
146
146
146
146
145
166
150
150
159
158
157
157
158
158
156
156
158
153
158
154
157
162
148
148
148
148
148
146
147
147
147
147
147
146
146
160
166
146
146
155
154
146
146
158
160
155
159
153
161
154
161
149
157
146
146

Damage, certificates of, stamp tax ou
Dealers, cigar, penalty for failure to pay special taxes.

snuff, penalty for failure to pay special taxes
tobacco, manufacturers not required to pay tax also as

penalty for failure to pay special taxes..

special tax on...
Declarations required from manufacturers under Schedule B.
Deed, stamp tax on...
Debentures, foreign, liable to stamp tax.

penalty for failure to affix stamp.

tax on sales of..
Definition of “ banker

“broker”
"concert hall”
"circus"
"commercial brokers"
"custom-house brokers"
"exhibition"
"museum”.

'pawnbroker'
"proprietary preparations”
"shows

" theater”
Dentifrice, stamp tax on
Dies, penalty for forging, counterfeiting, etc

private, provisions for..

stamps, etc., provisions concerning also applicable to Schedule B
Dispatch, telegraphic, stamp tax on..
Distribution of adhesive stamps..
Documents exempt from tax.

marine, certificates of, stamp tax on.
must be stamped to be evidence..

penalty for issuing, transferring, etc., without
Drafts, penalty for signing without stamp

stamp tax on

with interest, stamp tax on.
Draw back of stamp tax under Schedule B.
Drops, stamp tax on...
Druggists, retail, prescriptions to, not taxable..
Drugs, etc., penalty for removing from factory without stamp

uncompounded, medicinal, not taxable...
Effect, taking, act, date of ....
Entry of goods, stamp tax on.
Essences, stamp tax on..
Evidencé, document must be stamped to be
Exchange, bill of, stamp tax on..
foreign bill of, when stamp shall be attached.

penalty for not attaching stamp
Excise tax on petroleum companies

sugar refining companies.

sugar refining and petroleum companies, how returned.
Exemption from tax, marine, inland, and fire insurance

of certain documents..
manifests between the United States and British North

America....
Exemptions of certain telephone messages from tax.

Page.

158
148
148
148
148
148
155
159
153
156
156
145
145
146
146
146
146
146
146
145
161
146
146
161
149
150
154
159
151
153
158
153
152
151
157
157
162
161
154
154
154
169
159
161
153
157
151
151
162
162
162
159
153

[graphic]

certain telegraphic messages from tax.
cooperative or mutual fire insurance companies from tax.

tax on life insurance in certain cases
Exhibition, definition of...
Exhibitions, special tax on
Export drawback of stamp tax under Schedule B.
Exportation, removal of unstamped articles for.
Express and freight, stamp tax on..

money order, stamp tax on..
Fermented liquors, additional tax on, how collected

rebate of 74 per cent on
stored in warehouse, tax on.
tax on

161
153
153
159
159
146
146
162
155
157
157

145, 148

145
145
145

Page.
Fidelity insurance, stamp tax on....

159
Fire insurance, mútual or cooperative exemption from tax

159
stamp tax on.

159
Flour, mixed, provisions relating to.

167
Foreign articles, method of affixing stanıps.

155
subject.to stamp tax...

155
bill of exchange, stamp tax on..

157
bond, debenture, certificate of stock, etc., liable to stamp tax

153
documents, provisions concerning the stamping of..

153
Forging dies, penalty for.

149
stamps, penalty for

149
Fraternal and other societies exempt from stamp tax on life insurance

159
General provisions levying adhesivo stamp tax, Schedules A and B.

149
of adhesive stamp tax..

149-156
Goods, entry of, stamp tax on..

159
memorandum of sale of, stamp tax on..

158
receipt for, stamp tax on..

157
withdrawal of, stamp tax on.

159
Guarantee insurance, stamp tax on

159
Hair dressing, stamp tax on

161
dye, stamp tax on..

161
oil, stamp tax on..

161
restorative, stamp tax on.

161
Hire, contract for, stamp tax on

160
Illegal to record unstamped instruments.

153
Import duty on tea..

169
Inland bill of exchange, stamp tax on.

157
insurance, stamp tax on..

159
Indemnifying bonds, stamp tax on

158
Instruments or writings conveying land, stamp tax on

159
penalty for issuing, transferring, etc., without stamp

152
unstamped, illegal to record.

153
Insurance, casualty, stamp tax on..

159
fidelity, stamp tax on

159
fire, stamp tax on

159
guarantee, stamp tax on.

159
inland, stamp tax on.

159
life, stamp tax on.

159
marine, stamp tax on

159
weekly, stamp tax on

159
Internal-revenue agents, additional, authorized.

147
Commissioner of, how to distribute adhesive stamps

151
Invalidate, failure to attach adhesive stamp to instrument does not.

153
Lading, bills of, stamp tax on

157
Lager beer, additional tax on, how collected.

145
rebate on, of 74 per cent.

145
stored in warehouse, tax on

145
tax on

145
Lease, stainp tax on.

160
Legacies and successions, tax on.

163
Letter of credit, stamp tax on.

157
Life insurance, beneficial associations, exempt from tax.

159
exemption of tax...

159
Liniments, stamp tax on

161
Liquors, fermented, additional tax on, how collected

145
including ale, beer, lager beer, etc

145
rebate of 74 per cent on..

145
Loan associations, exempt from certain taxes

153
sale of bonds..

166
Loans, Treasury certificates

165
Lozenges, stamp tax on..

161
Manifest or custom house entry for clearance, stamp tax on.

160
Manufacturer under Schedule B, penalty for failing to make declaration 155
Manufacturers of articles under Schedule B, declaration required from

155
cigars, special tax on...

148
tobacco, snuff or cigars, not required to pay tax also as
dealer..

148
special tax on

148

Page.
Marine documents, certificates of, stamp tax on.

158
insurance, stamp tax on .

159
Medicinal drugs, uncompounded, not taxable.

154
preparations, penalty for removing from factory without stamp- 154
proprietary preparations, definition of ..

161
Medicines, patent, what constitutes

154
penalty for removing from factory without stamp

154
Merchandise, entry of, stamp tax of

159
receipt for, stamp tax on.

157
sales of, penalty for failure to affix stamp to.

157
tax on, at boards of trade..

156
withdrawal of, stamp tax on.

159
Messages, telephonic, stamp tax on...

158
telegraphic, certain, exempt from tax.

153
Miscellaneous certificates, stamp tax on.....

158
Mixed flour, provisions relating to.....

167
Money order of the United States, stamp tax on.

157
penalty for signing withont stamp

151
Mortgage, assignment or transfer of, stamp tax on.

160
stamp tax on

160
Museum, definition of

146
Museums, proprietors of, special tax on

146
Newspapers, packages of, stamp tax on

158
Note, promissory, penalty for signing without stamp.

151
stamp tax on

157
Oils, stamp tax on..

161
Ointments, stamp tax on

161
Order, for payment of sum of money, stamp tax on.

157
money, United States, stamp tax on.

157
telegraphic, for money, stamp tax on

157
Patent medicines, what constitutes..

154
Packages of newspapers, stamp tax on

158
size of, tobacco and snuff.

147
Passenger tickets, stamp tax on

160
Pastes, stamp tax on.

161
Pawnbroker, definition of..

145
special tax of..

145
Penalty for-
Delivering articles upstamped

154
Failing to cancel stamps.

150
Failing to make declaration by manufacturer under Schedule B

155
Failure to affix stumps to sales of merchandise.

157
Failure to attach adhesive stamps, when same may be remitted.

152
Failure to affix stamps to sale of bonds, debentures, etc.

156
Failure to affix stamp to sales of bonds, debentures, etc

156
Forging, counterfeiting, etc., stamps, dies, etc

149
Issuing, making, signing, etc., instruments, documents, etc., without stamp 149
Making, signing, issuing, etc., promissory notes, etc., without stamp. 151
Not attaching stamp to foreign bill of exchange.

151
Removing from factory drugs, medicines, perfumery, etc., without stamp. .154
Registering, selling, issuing, etc., documents, etc., without stamp.

152
Reusing stamped wrappers.

154
Reuse of stamps

149
Removing articles unstamped

154
Removing or detaching stamps.

154
Washing or restoring stamps.

150
Perfumery, stamp tax on

161
Petroleum companies, excise tax on

162
stamp tax on

161
Pharmacists, retail, prescriptions to, not taxable

154
Pills, stamp tax on

161
Plasters, stamp tax on.

161
Pomade, stamp tax on.

161
Porter, tax on

145
additional tax on, how collected

145
temporarily collected.

148
rebate on of 74 per cent

145
stored in warehouse, tax on

145

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