INDEX. Page. general provisions.. Act, date of taking effect.... tax on beer, lager beer, ale, etc., how collected tobacco, cigars, etc., how temporarily collected Adhesive stamps. (See also Stamps and stamp tax.) any may be used on any instrument, paper, etc., to denote tax. documents must be stamped to be evidence. failure to attach to instrument does not invalidate.. general provisions levying specific stamp taxes in Schedules how, may be subsequently attached illegal to record instruments not stamped. issuing, transferring, etc., documents, etc., without 169 147 145 148 153 150 153 153 failure to attach, when penalty may be remitted.. 152 149 149-156 152 153 152 removing from factory, drugs, medicines, perfumery, etc., 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 Page. inland, stamp tax on. Bills of lading, stamp tax on. Beneficial associations, exempt from tax on life insurance. penalty for signing without stamp. Bonds, for indemnifying, stamp tax on.. 159 157 157 151 157 161 153 158 156 165-166 tax on sales of. 156 145 145 146 special tax on definition of.. 146 146 146 145 166 150 penalty for failure 150 159 158 deposit with interest, stamp tax on.. 157 deposit, stamp tax on.. 157 Commissioner of Internal Revenue authorized to prepare stamps. Compositions, medicinal, penalty for removing, from factory without stamp. Contract for charter of ship, etc., stamp tax on. 155 154 146 146 158 hire, stamp tax on 160 stamps may be made by Secretary of Treasury until July, 1899 Cosmetics, penalty for removing from factory without stamp. Page. Dentifrice, stamp tax on private, provisions for.. Damage, certificates of, stamp tax on 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 Declarations required from manufacturers under Schedule B. Dies, penalty for forging, counterfeiting, etc stamps, etc., provisions concerning also applicable to Schedule B 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 Drugs, etc., penalty for removing from factory without stamp Exchange, bill of, stamp tax on.. foreign bill of, when stamp shall be attached. 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 157 151 151 162 162 162 159 153 161 cooperative or mutual fire insurance companies from tax Export drawback of stamp tax under Schedule B. Express and freight, stamp tax on... money order, stamp tax on.. Fermented liquors, additional tax on, how collected. rebate of 7 per cent on stored in warehouse, tax on.. 159 159 146 146 162 155 157 157 145, 148 145 145 tax on 145 Page. stamp tax on.. Flour, mixed, provisions relating to.. bill of exchange, stamp tax on.. stamps, penalty for Fidelity insurance, stamp tax on.. Fire insurance, mutual or cooperative exemption from tax. Foreign articles, method of affixing stamps. subject to stamp tax. bond, debenture, certificate of stock, etc., liable to stamp tax Forging dies, penalty for.. Fraternal and other societies exempt from stamp tax on life insurance of adhesive stamp tax.. Goods, entry of, stamp tax on... memorandum of sale of, stamp tax on. withdrawal of, stamp tax on. Guarantee insurance, stamp tax on Hair dressing, stamp tax on dye, stamp tax on... oil, stamp tax on.. restorative, stamp tax on.. Hire, contract for, stamp tax on Illegal to record unstamped instruments.. Import duty on tea.... Inland bill of exchange, stamp tax on. insurance, stamp tax on.. Indemnifying bonds, stamp tax on Instruments or writings conveying land, stamp tax on penalty for issuing, transferring, etc., without stamp Insurance, casualty, stamp tax on.. 159 159 159 167 155 155 157 153 153 149 149 159 149 149-156 159 158 157 159 159 161 161 161 161 160 153 169 157 159 158 159 152 153 159 Internal-revenue agents, additional, authorized. Commissioner of, how to distribute adhesive stamps Invalidate, failure to attach adhesive stamp to instrument does not. Life insurance, beneficial associations, exempt from tax. Liquors, fermented, additional tax on, how collected 159 159 161 145 Manifest or custom house entry for clearance, stamp tax on.. Manufacturer under Schedule B, penalty for failing to make declaration. tobacco, snuff or cigars, not required to pay tax also as 160 155 155 148 dealer. special tax on 148 148 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. 154 161 Medicines, patent, what constitutes. 154 Failure to affix stamps 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 149 151 151 Removing from factory drugs, medicines, perfumery, etc., without stamp. .154 Registering, selling, issuing, etc., documents, etc., without stamp. |