INTERNAL-REVENUE STAMPS. (19747.) Sale of war-revenue stamps. Discount allowed on purchases amounting to $100 applies only to adhesive stamps under Schedules A and B. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, To collectors of internal revenue : Washington, D. C., July 22, 1898. Section 25 of the act of of June 13, 1898, provides that collectors of internal revenue may sell and deliver adhesive stamps in quantities of not less than $100 of face value, with a discount of 1 per cent, except as otherwise provided in said act. The discount referred to applies only to adhesive stamps used in the payment of the tax levied in Schedules A and B of said act and furnished by this office to collectors, who shall sell and deliver them at their face value to all persons applying for the same, except officers or employees of internal revenue. Special attention is called to the fact that the discount of 1 per cent under the conditions mentioned does not apply to stamps imprinted upon checks, drafts, and other documents; nor to proprietary stamps printed from private dies for the use of proprietors of articles who may furnish the same under the provisions of section 9 of said act. N. B. SCOTT, Commissioner. (19935.) Regulations concerning internal-revenue documentary and proprietary stamps. [Series 7, No. 26.] TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 22, 1898. Section 6 of the act of June 13, 1898, provides, under the title of "adhesive stamps," for the collection on and after July 1, 1898, of certain taxes on documents, instruments, and things mentioned and described in Schedule A, and upon certain medicines, preparations, and things described in Schedule B of said act, as follows: Stamp duties on and after July 1, 1898. SCHEDULE A-DOCUMENTARY. 1. Bonds, debentures, or certificates of indebtedness of any association, com- $0.05 .05 .02 3. Upon each sale, agreement to sell, or agreement of sale, of any products 4. Bank check, draft, certificate of deposit not drawing interest, or order for 5. Bill of exchange (inland), draft, certificate of deposit drawing interest, or For each additional $100 or fractional part thereof in excess of $100... 7. Bills of lading or receipt (other than charter party) for goods, etc., to be exported.... 8. Bills of lading, manifests, etc., issued by express companies or public car- 12. Certificates of any description required by law not otherwise specified in 13. Charter party: Contract or agreement for the charter of any ship, vessel, More than 300 and not exceeding 600 tonnage 14. Contract: Broker's note or memoranda of sale of goods, or merchandise, $0.01 .01 .02 .02 .02 04 .04 .02 .02 .10 .01 .50 .02 .25 .10 3.00 5.00 10.00 .10 15. Conveyance: Deed, instrument, or writing conveying lands, tenements, .50 .50 Dispatch, telegraphic: On each message.. .01 16. Entry of goods, wares, and merchandise in custom-house not exceeding $100 in value. .25 Exceeding $100 and not exceeding $500 .50 1.00 Entry for withdrawal of goods or merchandise from customs bonded warehouse .50 17. Insurance (life): On every policy, except any fraternal beneficiary society or order, for each $100 or fractional part thereof on the amount insured. (Industrial or weekly-payment plan, the tax is 40 per cent of the amount of the first weekly premium, as to which sworn statement is required to be made to the collector of the total amount of first weekly premiums received on policies issued during preceding month.) 18. Insurance (marine, inland, and fire, except purely cooperative or mutual): On each policy or renewal, on amount of premium charged, on each $1.00 or fractional part.... .08 .001 19. Insurance: Casualty, fidelity, and guarantee, on each policy on each $1.00 or fractional part thereof of premium received.. .00 20. Lease, agreement, memorandum, or contract for the hire, use, or rent of land or tenement not exceeding one year.. .25 Exceeding one year and not exceeding three years 50 If exceeding three years. 1.00 21. Manifest for custom-house entry or clearance of cargo of any ship, vessel, or steamer for a foreign port, registered tonnage not exceeding 300 tons. $1.00 Exceeding 300 and not exceeding 600. Exceeding 600.. 3.00 5.00 (Does not apply to vessels plying between ports of the United States and ports in British and North America.) 22. Mortgage of lands, estate or property, real or personal heritable, movable, made for payment of definite sum of money, also any conveyance of lands, estate, or property whatsoever in trust, etc., exceeding $1,000 and not more than $1,500 On each $500 or fractional part in excess of $1,500. (Same as above in all assignments or transfers.) 25 25 23. Passage tickets by any vessel from United States to a foreign port, costing not exceeding $30 1.00 More than $30 and not exceeding $60. 3.00 5.00 More than $60.. 24. Power of attorney or proxy for voting at any election for officers of any 25. Power of attorney to sell or convey real estate or to rent or lease the same, 27. Telegraph dispatch, on each message. 28. Telephone messages: Every person, firm, or corporation, operating line or lines, is required to make, within the first fifteen days of each month, a sworn statement to the collector of the number of messages or conversations transmitted over their lines during preceding month for which a charge of fifteen (15) cents or more was imposed, and for each of such messages or conversations to pay a tax of.. ..... 29. Warehouse receipt for goods, merchandise, or property held on storage, except agricultural products deposited by actual grower SCHEDULE B-PROPRIETARY. ..... Medicinal proprietary articles and preparations. 1. For and upon every packet, box, bottle, pot, or phial, etc., containing any pills, powders, tinctures, waters (except natural spring waters and carbonated natural spring waters), etc., made and sold by any person whatsoever, claiming any private formula, secret or occult art, etc., sold under letters patent or trade-marks, etc., or recommended as remedies or specifics for any disease, when such packet, box, bottle, or phial, etc., shall not exceed the sum of 5 cents at the retail price .10 .25 .25 .01 .01 .25 .001 .00% .00 When retail price exceeds 5 cents and not 10 cents .00 And for each additional 25 cents or fractional part thereof. .00 When retail price exceeds 5 cents and not 10 cents 2. Perfumery and cosmetics and other similar articles: For and upon every packet, box, bottle, pot, or phial, etc., where such packet, box, bottle, pot, phial, and contents shall not exceed in retail price When retail price exceeds 10 cents and not 15 cents .00g When retail price exceeds 15 cents and not 25 cents. .00 And for each additional 25 cents of retail price or value or fractional part thereof in excess of 25 cents.. 3. Chewing gum or substitutes therefor: For and upon each box, carton, jar, or package containing chewing gum, when the retail value does not exceed $1.00... If exceeding $1.00, for each additional dollar or fractional part thereof.. 4. Sparkling or other wines when bottled for sale: Upon each bottle containing one pint or less.. Upon each bottle containing more than one pint On seats in parlor or palace cars and berths in sleeping cars (stamp to be affixed to the ticket by the company)......... 12593- -22 .01 Under authority conferred upon the Commissioner of Internal Revenue in section 25 of said act, the following adhesive stamps have been prepared: Documentary stamps-Schedule A.--cent, 1-cent, 2-cent, 3-cent, 4-cent, 5-cent, 10-cent, 25-cent, 40-ceut, 50-cent, 80-cent, $1, $3, $5, $10, and $50. Proprietary stamps-Schedule B.--cent, 4-cent, §-cent, §-cent, 1-cent, 14-cent, 17-cent, 2-cent, 24-cent, 32-cent, 4-cent, and 5-cent. Procurement of adhesive stamps. All of the above stamps may be purchased from collectors and deputy collectors of internal revenue, and from bankers, merchants, and others keeping them for sale. When purchased from collectors or their deputies to the amount of $100 face value at one time, whether for use or resale, a discount of 1 per cent will be made. The discount of 1 per cent will not be allowed on purchases of stamps imprinted on checks, drafts, or other papers, or private die proprietary stamps. Stamps to be affixed to articles manufactured in a foreign country and imported into the United States may be purchased and forwarded to the place of manufacture and there affixed to the articles before the same are packed for importation. Imprinted stamps on checks, årafts, and other papers. Persons desiring to have stamps imprinted upon checks, drafts, orders, or other papers will make application therefor to the collector of their district, transmitting or presenting with such application payment for the stamps. The application must state the name and address of the contractor who will imprint the stamps, and should authorize the delivery of the paper, when stamped, to the said contractor. Upon receipt of such application and payment for the stamps the collector will forward to the stamp agent at the establishment of the contractor designated an order for the imprinting of the stamps and the delivery of the stamped paper to the contractor for shipment to owner. Collectors must in all cases attach their seals to such orders. The agent must take the contractor's receipt for all stamped paper when delivered. Blank checks, drafts, or other papers to be imprinted with revenue stamps should be forwarded by the persons desiring the same directly to the contractors, who will imprint the stamps. The Government will not pay any expense or assume any risk on paper forwarded contractors, or on stamped paper returned by con. tractors to owners. The contractor's charge for imprinting stamps is limited by the terms of his contract with the Government to an amount not exceeding $1 per thousand stamps, and payment therefor should be made directly to the contractor. For the convenience of collectors and others, the names and addresses of contractors authorized to imprint stamps and stamp agents at each establishment are furnished as follows: List of persons and firms authorized by contract to imprint stamps on checks and other papers in the cities designated. Stamp agent. Chas. O. Fellows. Fred. K. Brown. Section 9 provides that any proprietor or proprietors of proprietary articles subject to stamp duty under Schedule B of the act shall have the privilege of furnishing, without expense to the United States, in suitable form, to be approved by the Commissioner of Internal Revenue, his or their own dies or designs for stamps to be used thereon, to be retained in the possession of the Commissioner of Internal Revenue for his or their separate use, which shall not be duplicated to any other person. The dies above referred to are to be prepared only by the Bureau of Engraving and Printing of the Treasury Department, and in order to have such a die prepared the manufacturer desiring it should submit to the collector of internal revenue of his district a design for the same, giving exact dimensions thereof. The collector will submit the design to this office for information as to the cost of preparing the same. Upon being advised in regard thereto by this office he will inform the manufacturer, who should then deposit with the collector the amount required. The collector should then deposit the same to the credit of the Treas urer of the United States as a miscellaneous collection on account of preparation of private die. The amount should not enter in any man. ner into his account of collection of internal revenue. The preparation of a private die will require from thirty to sixty days. When completed the collector will be notified of the fact, and he will so inform the man' |