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Page.
Powders, stamp tax on..

161
Power of attorney, stamp tax on..

160
Preparations, medicinal, staip tax on

161
penalty for removing from factory without stamp.

154
proprietary medicinal, what constitutes

154
Prescriptions to retail druggists not taxable

154
Private dies, provisions for..

150
Profits, certificates of, stamp tax on

158
Promissory note, penalty for signing without stamp

151
stanıp tax on ..

155
Proprietary articles, stamp tax on.

161
medicinal preparations, what constitutes.

154
preparations, definition of.

161
Proprietors of circuses, special tax on.....

146
concert halls, special tax on.

146
museums, special tax on

146
theaters, special tax on...

146
Protest, stamp tax on

160
Provisions, general, adhesive stamp tax.

149–156
Rebate on ale of 74 per cent..

145
beer, 74 per cent..

145
lager beer of 74 per cent..

145
porter of 74 per cent..

145
of 7 per cent on fermented liquors

145
Receipt for goods, stamp tax on..

157
Receipts, warehouse, stamp tax on

161
Recipes of physicians, not taxable.

154
surgeons, not taxable

154
Registering documents, etc., without stamp, penalty for

152
Rent agreement, stamp tax on..

160
Restoring stamps, penalty for so doing .

150
Returns of gross receipts of petroleum and sugar refining companies, how made. 162
Sale of bonds (loan)....

166
goods, stamp tax on..

158
Salves, stamp tax on..

161
Savings banks, certain, exempt from special tax.

145
Schedule A.

156
B

161
Selling bonds, etc., without stamp, penalty for.

152
Shows, definition of.

146
i special tax on.

146
Silver bullion, coinage of.

166
Size of tobacco and snuff packages..

147
Sleeping car and parlor car stamp tax.

162
Spuff, additional tax on, how temporarily collected.

148
dealers, penalty for failure to pay special taxes..

148
manufacturers, penalty for failure to pay special taxes

148
not required to pay tax also as dealer

148
size of packages.

147
tax on ...

146
stock in hand..

147
how assessed and collected.

147
Special taxes

145
Special tax. (See Adhesive Stamps and Stamp tax.)
Special tax, banker not required to pay more than one

145
brokers

145
on commercial brokers

146
cigar manufacturers.

148
custom-house brokers

146
manufacturers of tobacco, snuff, or cigars not required to pay,

also
as dealer.

148
Special taxes on-
Dealers in tobacco

148
Manufacturers of cigars or tobacco, penalty for failure to pay

148
Pawnbrokers.

145
Public exhibitions..

146
Proprietors of circuses

146
Proprietors of concert halls

146

Special taxes on-Continued.

Page.
Proprietors of museums

146
Proprietors of theaters..

146
Savings banks exempt from

145
Shows..

146
Tobacco dealers, penalty for failure to pay.

148
manufacturers

148
Spirits, stamp tax on...

161
Stamps, affixing to foreign articles.

155
dies, etc., provisions concerning also applicable to Schedule B.

154
how to be canceled.

150
penalty for reuse of

149
forging, counterfeiting, etc

149
required on sales of merchandise at boards of trade.

157
preparation of, etc., by commissioner, etc...

155
adhesive. (See also Adhesive stamps and Stamp tax.)
general provisions...

149-156
certain documents exempt from tax.

153
how to be distributed by the Commissioner of Internal
Revenue ...

151
documents must be stamped to be evidence

153
failure to attach to instrument does not invalidate.

153
general provisions levying tax Schedules A and B.

149
how such may be subsequently attached...

152
illegal to record instruments not stamped

153
penalty for failure to cancel..

150
issuing, transferring, etc., documents

152
removing articles that are unstamped

154
detaching.

154
reusing wrappers that are stamped.

154
private, provisions for.

150
when penalty may be remitted for failure to attach

152
Stamp tax. (See Adhesive stamps and Special tax.)
Stamp tax of Schedule B, on articles in stock, how affixed.

152
Schedule B, drawback on export....

162
Stamp tax on-
Agreement for rent..

160
Anodynes..

161
Aromatic cachovs..

161
Articles in Schedule B to take effect July 1, 1898.

155
Assignment or transfer of mortgage.

160
Bank checks...

157
Bills of lading

157
Bitters.

161
Bonds for indemnifying.

158
Casualty insurance

159
Certificates of deposit

157
bearing interest.

157
Charter party

158
Chewing gum.

162
Contract for hire.

160
Conveyance

159
Cordials

161
Cosmetics

161
Deed

159
Dentifrice

161
Drafts.

157
Drops

161
Essences.

161
Exemption of cooperative and mutual fire insurance companies

159
Exemptions from, fire, marine, and inland insurance

159
Express and freight..

157

157
Extracts.

161
Fidelity insurance.

159
Fire insurance.

159
Foreign articles, subject to.

155
Foreign bill of exchange..

157
14908- -12

money order.

Stamp tax on-Continued.

Page.
Guarantee insurance

159
Hair dressing

161
dye...

161
oil.

161
restorative..

161
Inland insurance.

159
Instrument or writing conveying land.

159
Letter of credit.

157
Lease.

160
Life insurance.

159
Liniments

161
Lozenges

161
Manifests between the United States and British North America exempt
from tax

161
Manifest for custom-house entry or clearance

160
Marine insurance

159
Medicinal compositions

161
preparations

161
Memorandum of sale of goods..

158
Money order..

157
of the United States

157
Mortgage..

160
Medicinal proprietary articles, and preparations.

161
Oils

161
Ointments

161
Order for payment of money

157
Packages of newspapers

158
Passage tickets

160
Pastes..

161
Perfumery and cosmetics.

161
Petrolatum

161
Pills..

161
Plasters

161
Pomade.

161
Powders.

161
Promissory note.

157
Proprietary medicinal articles.

161
Protest of notes, etc

160
Receipt for goods

157
merchandise, etc.

157
Salves

161
Sleeping and parlor cars

162
car berths and parlor cars

162
Spirits..

161
Sirups

161
Telegraphic dispatches.

159
Telephone messages.

158
Tinctures

161
Toilet waters

161
Tonics..

161
Tooth paste.

161
wash

161
Troches..

161
Vaseline.

161
Warehouse receipts

161
Waters

161
Weekly insurance.

159
Wines, sparkling or other

162
Sparkling or other wines, stamp tax on.

162
Stocks, penalty for failure to affix stamp

156
in hand, tax on, how assessed and collected ..

147
under Schedule B, stamps, how affixed..

156
tax on sales of .

162
Successions and legacies, tax on

163
Sirups stamp tax on ...

161
Sugar-retining companies, excise tax on

162
Taking effect of act, date of .

169
Tax, additional, on beer, ale, porter, etc., how collected

145
excise on petroleum companies...

162
sugar refining companies..

162

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Tax on-

Articles enumerated in Schedule B. (See Stamp tax.)
Beer, lager beer, ale, porter, and other fermented liquors..
Cigars ...
Cigarettes
Legacies and successions..
Sales of merchandise at boards of trade, etc

stocks, bonds, debentures, certificates of stock, etc
Snuff
Stock on hand of cigars

cigarettes

snuff

how assessed and collected
Tobacco
Tax, size of tobacco and snuff packages.

special. (See Special tax.)
Taxes, stamp, Schedule A
Tea, import duty on.
Telegraphic dispatch, stamp tax on

messages, certain, exempt from tax.

order for money, stamp tax on
Telephone messages, certain, exempt from tax

messages, stamp tax on.
Theaters, proprietors of, special tax on.

definition of
Tickets, passage, stamp tax on.
Tinctures, stamp tax on..
Tobacco, additional tax on, how temporarily collected

dealers, penalty for failure to pay special taxes.
manufacturers, penalty for failure to pay special taxes
manufacturers, not required to pay tax as dealer
size of packages.
special taxes on dealers...
special taxes on manufacturers
tax on
tax on stock in hand

tax on stocks in hand, how assessed and collected
Toilet waters, stamp tax on
Tonics, stamp tax on ......
Tooth wash, stamp tax on.
Transferring documents without stamp, penalty for
Treasury, Secretary of, may secure stamps by contract until July, 1899.

certificates, loan.
Troches, stamp tax on
Uncompounded chemicals, not taxable..

medicin drugs, not taxable.
Unstamped instruments, illegal to record

articles, penalty for removing or delivering

removal for exportation..
United States money order, stamp tax on.
Vaseline, stamp tax on..
Warehouse, beer, ale, porter, etc., tax on.

receipts, stamp tax on..
Waters, stamp tax on ..
Weekly insurance, stamp tax on..
What constitutes medicinal proprietary preparations
Wines, sparkling or other, stamp tax on..
Withdrawal of goods, stamp tax on..
Wrappers, penalty for reusing those that are stamped

156
169
159
153
157

153
157, 158

146
146
160
161
148
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148
147
148
148
146
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147
161
161
161
152
155
165
161
154
154
153
154
155
157
161
145
161
161
159
154
162
159
154

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