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 specitic 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 stanıped.

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

Page.

159
157
157
151
157
161
153
158

156
165-166

156
145
145
146
146
146
146
145
166
150

150

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

156

66

Page.
Damage, certificates of, stamp tax on

158
Dealers, cigar, penalty for failure to pay special taxes.

148
snuff, penalty for failure to pay special taxes

148
tobacco, manufacturers not required to pay tax also as

148
penalty for failure to pay special taxes.

148
special tax on..

148
Declarations required from manufacturers under Schedule B.

155
Deed, stamp tax on...

159
Debentures, foreign, liable to stamp tax.

153
penalty for failure to affix stamp.

156
tax on sales of.
Definition of “ banker"

145
“ broker”

145
"concert hall”

146
"circus"

146
"commercial brokers"

146
"custom-house brokers”

146
"exhibition"

146
“museum"

146
“pawnbroker

145
“proprietary preparations

161
"shows”

146
“theater"

146
Dentifrice, stamp tax on

161
Dies, penalty for forging, counterfeiting, etc

149
private, provisions for...

150
stamps, etc., provisions concerning also applicable to Schedule B

154
Dispatch, telegraphic, stamp tax on....

159
Distribution of adhesive stamps..

151
Documents exempt from tax.

153
marine, certificates of, stamp tax on.

158
must be stamped to be evidence.

153
penalty for issuing, transferring, etc., without stamp.

152
Drafts, penalty for signing without stamp

151
stamp tax on

157
with interest, stamp tax on.

157
Drawback of stamp tax under Schedule B.

162
Drops, stamp tax on..

161
Druggists, retail, prescriptions to, not taxable.

154
Drugs, etc., penalty for removing from factory without stamp

154
uncompounded, medicinal, not taxable...

154
Effect, taking, act, date of ..

169
Entry of goods, stamp tax on.

159
Essences, stamp tax on..

161
Evidence, document must be stamped to be

153
Exchange, bill of, stamp tax on..

157
foreign bill of, when stamp shall be attached..

151
penalty for not attaching stamp

151
Excise tax on petroleum companies

162
sugar refining companies..

162
sugar refining and petroleum companies, how returned.

162
Exemption from tax, marine, inland, and fire insurance

159
of certain documents....

153
manifests between the United States and British North
America......

161
Exemptions of certain telephone messages from tax.

153
certain telegraphic messages from tax.

153
cooperative or mutual fire insurance companies from tax. 159
tax on life insurance in certain cases

159
Exhibition, definition of...

146
Exhibitions, special tax on

146
Export drawback of stamp tax under Schedule B.

162
Exportation, removal of unstamped articles for.

155
Express and freight, stamp tax on....

157
money order, stamp tax on..

157
Fermented liquors, additional tax on, how collected.

145, 148
rebate of 74 per cent on

145
stored in warehouse, tax on.

145
tax on

145

159
158
159

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.

153
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 adhesive 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..
Indemnifying bonds, stamp tax on
Instruments or writings conveying land, stamp tax on
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 distributo 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

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 without 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 unstamped

154
Failing to cancel stamps.

150
Failing to make declaration by manufacturer under Schedule B

155
Failure to affix imps 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
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

161