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ment of any sum of money drawn upon or issued by any bank, trust company or any person or persons, companies or corporations, two cents.

Bills of exchange (inland), drafts, certificate of deposit drawing interest, or order for the payment of any sum of money otherwise than at sight or on demand, or any promissory note except bank notes issued for circulation, and for each renewal of the same, for a sum not exceeding $100, two cents, and for each additional $100 or fractional part thereof in excess of $100, two cents.

Bills of exchange (foreign) or letters of credit, if drawn singly, for a sum not exceeding $100, four cents, and for each $100 or fractional part thereof in excess of $100, four cents. It drawn in sets of two or more, for every bill of each set, where the sum does not exceed $100, in any foreign currency, two cents, and for each $100 or fractional part in excess of $100, two cents.

Bills of lading or receipt (other than charter party) for any goods or merchan– dise to be exported to any foreign port or place, 10 cents.

EXPRESS AND FREIGHT.

It is made the duty of every railroad or steamboat company, carrier, express com— pany or corporation, or person whose occupation is to act as such, to issue to the shipper or consignor a bill of lading mani– fest, or other evidence of receipt and for— warding for each shipment received, whether in bulk or in boxes, bales, pack– ages, bundles or not so inclosed or included; and there is to be attached and cancelled to each of said bills of lading, etc., a stamp of the value of one cent. Provided, that but one bill of lading shall be required on bundles or packages of newspapers, when inclosed in one genera: pole at the time of shipment. Penalty,

A tax of one cent is imposed for every telephone message for which over 15 cents is oarsed. Any telegraphic message one cent.

Indemnifying bonds, 50 cents. CERTIFICATES, DEEDS AND ENTRIES.

Certificates of profits of any association and on all transfers thereof, on each $100 of face value, two cents. Certificate of damage or otherwise issued by any port warden or marine surveyor, 25 çents. Certificate of any other description, 10 cents. Charter party, if the registered tonnage of the vessel does not exceed 300 tons, $3. Exceeding 300 tons and not exgoing 600 tons, $5. Exceeding 600 tons, Contract, broker’s note, or memorandum of sale of any goods or merchandise, stocks, bonds exchange, notes of hand, real estate or property of any description issued by brokers or persons acting as such. for each note or memorandum of sale, 10 CentS. Conveyance or deed for real estate in which the consideration exceeds $100 and does not exceed $500, 50 cents, and for each additional $500, 50 cents. Entry of goods at any custom house not exceeding $100 in value, 25 cents; exceeding $100 and not exceeding $500 in value,

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Lease, land or tenement, not exceeding one year, 25 cents; exceeding one year and not exceeding three years, 50 cents; exceeding three years, $1. Manifest for Custom House entry or clearance of cargo for a foreign port, if the registered ton– nage of such ship, vessel or steamer does not exceed 300 tons, $1; exceeding 300 tons and not exceeding 600 tons, $3; exceeding 600 tons, $5. Mortgage of real estate or personal property exceeding $1,000 and not exceed— ing $1,500, 25 cents, and on each $500 in excess of $1,500, 25 cents. Passage tickets from a port in the United States to a foreign port, if costing not exceeding $30, $1; costing more than $30 and not exceeding $60, $3; costing more than $60, $5. Proxy for voting at any election for officers of any incorporated company, except religious, charitable or literary societies or public cemeteries, 10 cents. Power of attorney, 25 cents. Not to apply to the collection of ex-soldiers’ claims against the Government on ac— count of the military or naval service. Protest of notes, bills of exchange, acceptance, check or draft or any marine protest, 25 cents. Warehouse receipts, 25 cents. The stamp duties on manifests, bills of lading and passage tickets do not apply to steamboats or other vessels ply— ing between ports of the United States and ports in British North America.

SCHEDULE B-PROPRIETARY MEDICINES.

Upon every packet, box, bottle, pot or phial or other inclosure containing any

pills, powders, tinctures, ... troches or loz– i enges, syrups, cordials, bitters, anodynes, i tonics, plasters, liniments, salves, ointments, pastes, drops, waters (except natural spring waters and carbonated natural spring waters), essences, spirits, oils and all medicinal preparations or compositions whatsoever, made and sold, or removed for sale by any person, wherein the person making or preparing the same has, or claims to have, any private formula, or any exclusive right, where such packet does not exceed at the retail price 5 cents, one-eighth of one cent tax; when the retail price is between 5 and 10 cents, one-fourth of one. cent; between 10 and 15 sents, three-eighths of one cent; between 15 and 25 cents, five-eighths of a cent, and, for each additional 25 cents in value, five—eighths of a cent tax.

Perfumery and cosmetics and other similar articles used as applications to the hair, mouth or skin, or otherwise used, where the packet, box or bottle does not exceed at the retail price 5 cents, one—eighth of one cent tax; when the price is between 5 and 10 cents, one— quarter of one cent; between 10 and 15 cents, three-eighths of a cent; between 15 and 25 cents, five-eighths of a cent, and, for each additional 25 cents in value, fiveeighths of one cent tax. Chewing-gum, each package of not more than $1 retail value, 4 cents, and for each additional dollar 4 cents.

Sparkling or other wines, when bottled for sale, upon each bottle containing one pint or less, one cent; more than one pint, two cents. The stamp is only to be af. when the article in this schedule is Sold.

PETROLEUM AND SUGAR.

Every person, firm, corporation or com— pany carrying on or doing the business of refining petroleum or refining sugar, or owning or controlling any pipe line for transporting oil or other products, whose gross annual receipts exceed $250,000, is made subject to pay annually a special excise tax equivalent to one-quarter of one per cent on the gross amount of all receipts in excess of that sum. Returns must be made monthly. The penalty is a fine of from $1,000 to $10,000.

A stamp tax of 1 cent is to be collected on every seat sold in a palace or parlor car, and on every berth sold in a sleeping—car, the stamp to be affixed to the ticket and paid by the company issuing it.

INHERITANCE TAX.

A tax on inheritances and legacies exceeding $10,000 on personal property is provided as follows: On sums between $10,000 and $25,000: First—On benefits to the lineal issue or lineal ancestor, brother or sister of the good. at the rate of 75 cents for every 100. Second—To the descendant of a brother or sister, at the rate of $1 50 for every $100. Third–To the brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother, at the rate of $3 for every $100. | Fourth—To the brother or sister cf the t grandfather or grandmother, or a descend–

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The Secretary of the Treasury is author— ized to borrow on the credit of the United States from time to time, as une proceeds may be required to defray expenditures authorized on account of the existing war (such proceeds when received to be used only for the purpose of meeting such war || expenditures). the sum of $400,000,000, or so much therecs as may be necessary, and to prepare and issue therefor coupon or registered bonds of the United States in denominations of $20 or some multiple of that sum, redeemable in coin at the pleas— ure of the United States after ten years from the date of their issue, and payable twenty years from such date, and pearing interest payable quarterly in coin at the rate of 3 per cent per annum. The bonds are to be first offered at par as a popular loan.

Any portion of any issue of said bonds not subscribed for as above provided may be disposed of by the Secretary of the Treasury at not less than par, under such regulations as he may prescribe, but no commissions shall be allowed or pati thereon; and a sum not exceeding onetenth of 1 per cent of the amount of the bonds and certificates herein authorized is hereby appropriated out of any money in the Treasury not otherwise appropriated to pay the expenses of preparing, advertising and issuing the same.

COINAGE OF SILVER.

The Secretary of the Treasury is authorized and directed to coin into standard silver dollars, as rapidly as the public intercsts mav require, to an antount, how

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rate of $12 per annum,

ever, of not less than one and one-half millions of dollars in each month, all of the silver bullion now in the Treasury purchased in accordance with the provisions of the act approved July 14, 1890, entitled “An Act Directing the Purchase of Silver Bullion and the Issue of Treasury Notes Thereon, and for Other Purposes,” and said dollars, when so coined, shall be used and applied in the manner and for the purposes named in said act.

MIXED FLOUR.

is meant the food blended with

By “mixed flour” product made from wheat, any other grain or material. Persons engaged in making, packing or repacking mixed flour shall pay a special tax at the and the licenses granted are to be posted in accordance with the provisions of Sections 3,242 and 3,239 of the Revised Statutes, the fines and penalties to be the same as imposed in those sections. They are required to mark each package as mixed flour, and it is to be put up only in original packages. In addition to the annual license, a tax of four cents per barrel is levied upon all mixed flour manufactured, sold or removed for sale. The same rate proportionally is levied on half-barrels. and smaller packages. . These provisions take effect sixty days from the passage of the law.

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these same denominations and also for $5,000 and $10,000. They will all be dated August 1, 1898, and draw interest from that date, payable quarterly. They are offered at their par value. Investors are invited to send in subscriptions to the Secretary of the Treasury, Division of Loan. Washington, D. C. Those who ask for $500 or less will be served immediately; those who want oyer $500 must wait until after July 14, 1898. At present only $200,000,000 (half of the total issue) are offered for sale. | To make any subscription binding, 2 per cent of the amount must be paid in ad— vance; and the full face value must be paid before the bonds will be delivered. It is recommended that those who want large amounts take their bonds in instal– ments of only 20 per cent at a time, and not all at once. Suitable blanks for making applications are to be provided through National banks and sub-treasuries. In payment for bonds the Government will accept postal money orders, made payable in Washington, or express com— pany orders payable in New-York, Boston, Philadelphia, Baltimore, Washington, Cincinnati, Chicago, St. Louis, New—Orleans or San Francisco. But all orders or drafts must be made payable to the Treasurer of the United States.

CABINET CHANGES.

James A. Gary, of Maryland, having resigned the office of Postmaster—General, he was succeeded on April 21 by Charles Emory Smith, of Philadelphia.

John Sherman, of Ohio, resigned the post of Secretary of State on April 25. he was succeeded by William R. Day, from the same State, who, up to that time, had been Assistant Secretary of State under the new Administration. Professor John B. Moore, of Columbia University, NewYork City, was thereupon appointed As— sistant Secretary of State.

Theodore Roosevelt, of New-York, resigned the office of Assistant Secretary of the Navy on May 7, and was succeeded by Charles H. Allen, formerly Congress– man from the Lowell District of Massachusetts.

Page. Page
Agricultural Statistics. . . . . . . . . . . • - - - - - - 129 Party platforms. . . . . . . . . - - - - - - - - - - . . . .45
Alabama: Area. . . . . . . . . . . . . . . . . . . . . . . . . 255 Population . . . . . . . . . . . • . . . . . . . . . . . . ... 138
Election tables. . . . . . . . . . . . . . . . . . . . . . 257 State officials. . . . . . . . . . . . . - - - - - - - - - - - 245
Party platforms. . . . . . . - - - - - - - - - - - - - - - 42 | De Lôme: His letter.......... . . . . . . . . .337
Population . . . . . . . . . . . . . . . . . . . . . . . . . . 138 Leaves Washington . . . . . . . . . . . . . . . . . .338
State officials. . . . . . . . . . . . . . . . . . . . . . . . 244 || Democrats: National Party platform... 30
Alaska: Area. . . . . . . . . . . - - - - - - - - - - - - - - - - 235 | Democrats: Sound Money platform..... 34
Population . . . . . . . . . . . . . . . . . . . . . . . . . .138 || Denmark: Cabinet change.............. $6
Territory officials .......... . . . . . . . . . .244 || Dewey ........ - - - - - - - - - - - - - - - - - - - - - - - - - 339
Ambassadors of United States. . . . . . . . . .185 | Diplomatic service of U. S. .....184 et seq.
American Flag, the . . . . . . . . . . . . . . . . . . . .256 | Divorce laws in States.................157
Arbitration: Senate defeats treaty. . . . . . .84 || Eclipses for 1898....................... 1
Arizona: Area. . . . . . . . . . . . . . . . . . . . . . . . .255 | Educational statistics................... 201
Election tables. . . . . . . . . . . . . . . . . . . . . . .298 || Electoral College votes. . . . . . . . . . . . . . . . .254
Officers of Territory............. . . . . .244 | Election of U. S. Ser.ators....... . . . . . . . 159
Party platforms. . . . . . . . . . . . . . . . . . . . . . 42 l Elections in various States..... .257 et seq.
Population . . . . . . . . . . . . . . . . . . . . . . . . . .138 Episcopal Church bishops, etc. . . . . . . . . . 215
Arkansas: Area, etc. . . . . . . . . . . . . . . ... . .255 | Erie Canal: Opening and closing dates. 330
Election tables. . . . . . . . . . . . . . . . . . . . . . .258 | Festival dates, etc..................... 6 :
Party platforms. . . . . . . . . . . . . . . . . . . . . . .43 || Financial statistics: 132, 133, 134, 135,
Population . . . . . . . . . . - - - - - - - - - - - . . . . .138 136, 137. Also see “Gold,” “Money”
State officials. . . . . . . . . . . . . . . . . . . . . . ..:44 and “Silver.”
Army: Officers, etc. . . . . . . . . . . . . 172 et seq. Flag, American. . . . . . . . . . - - - - - - - - - - - - - - 256
New generals . . . . . . . . . . . . . . . . . . . . . . . .343 | Floods of 1897.......... - - - - - - - - - - - - - - - - 328
Reorganization . . . . . . . . . . . - - - - - - - - - - - - 342 | Florida: Area. . . . . . . . . . . . . . . . . . . . . . . . . . 255
Volunteers . . . . . . . . . . . ... . . . . . . . . . 342, 343 Flection tables. . . . . . . . . . . . . . . . . . . . . . . 261
Astronomical tables. . . . . . . . . . . . . . . . . . . . 1–7 Partv platforms. . . . . . . . . . . . . . . . . . . . . . 46
Banking statistics. . . . . . . . . . . . . . . . . 136, 137 Population . . . . . . . . . . . . . . . - - - - - - - - - - - 138
Behring Sea seal fisheries. . . . . . . . . ... . .333 State officials. . . . . . . . . . . . . . - - - - - - - - - - 245
Conferences . . . . . . . . . . . . . . . . . . . . , 334 | Flowers: State emblems...... - - - - - - - - - - 191
Claims award....................... .335 | Foreign coins: Values, etc...... - - - - - - - - 130
Statistics of catch................ . . .335 | Foreign Legations in U. S. . . . . ... . . . . . .184
Boycott: Law against. . . . . . . . . . . . . . . . . . 149 || Foreign Nations: Heads of.... : . . . . . . . . 253
Building and Loan Ass’ns of U. S. . . . . . 137 Indebtedness ......... - - - - - - - - - - - - - - - - 125
Cabinet . . . . . - - - - - - - - . . . . . . . . . . . . . .168, 348 Area, population, etc. . . . . . . . . . . . . . . . . 125
Calendar: For 1898. . . . . . . . . . . . . . . . . . . .8-19 Foreign trade of U. S. . . . . . . . .125 et seq.
Hebrew calendar ............... ... ... 3 || Foreign events of 1897. . . . . . . . . . . . . . .85–88
California: Area. . . . . . . . . . . . . . . . . . . . . . . .255 | Georgia: Area. . . . . . . . . . . . . . . . . . . . . . . . . .255
Election tables......... - - - - - - - . . . . . . .259 Election tables. . . . . . . . - - - - - - - - - - - - . . .262
Party platforms. . . . . . . . . . . . . . . . . . . . . . 48 Party platforms. . . . . . . . . . . . . . . . . . . . . 46
Population . . . . . . . . . . - - - - - - - - - - . . . . . . 138 Population . . . . . . . . . . . . . . . . . . . . . . . . . . 138
State officials. . . . . . . . . . . . . . . . . . . . . . . . .244 State officials. . . . . . . . . . . . . . . . . . . . . . . . 245
Catholic Summer School........... ... . .225 | Gold: Certificates issued. . . . . . . . . . . . . ... 133
Cemeteries: National..... . . . . . . . . . . . . . . 154 Coinages of U. S. Mint. . . . . . . . . . 133, 134
Census of 1890. . . . . . . . . . . . . . . . . . . . . . . . .145 Denominations, weights, etc. . . . . . . . . . 132
Census in different decades............. 138 Prices: Highest and lowest........... 134
Chronological cycles.................... 7 World's production. 1S65 . . . . . . . . . . . . 134
Civil Service laws. . . . . . . . - - - - - - - - - - 150–152 | Good Roads, National League.......... 226
Civil War statistics..... - - - - - - - - - - - - - . .202 || Greater New-York law. ... . . . . . . . . . . . 90–93
Colleges and Universities.......192 et seq. Greater N. Y. election. . . . . . . . . . 324 et seq.
Colorado: Area. . . . . . . . . ................ 255 || Greater New-York officials. . . . . . . . . . . . . 327
Election tables....... - - - - - - - - - - - - - - - - 260 || Greater N. Y. population. . . . . . . . . . . . . . . 148
Party platforms...................... 44 || Greece–Turkey war. . . . . . . . . ... . . . . . . . . . S5
Population . . . . . . . - - - - - - - - - - - - - - - - - ... 138 || Hawaii: Annexation treaty. . . . . . . . . . . .330
State officials. . . . . . . . . . . . . . . . . . . . . . . .244 Japan dispute. . . . . . . . . . . . . . . . . . . . . . . .333
Commercial Congress (International)... 93 Census statistics. . . . . . . . . - - - - - - - - - - - - 333
Commercial Statistics: See “Foreign Holidays. legal. . . . . . . . . . . . . . - - - - - - - - - - - 166
Trade.” Idaho: Area. . . . . - - - - - - - - - - - - - - - - - - - . . . .255
Congregational Church officials..... . . . .218 Election tables. . . . . . . . . . . . . . . . . . . . . . . 263
Congress: See “U. S. Government.” Party platforms. . . . . . . . . . . . . . . . . . . . . 47
Connecticut. Area. . . . . . . . . . . . . . . . . . . . . .255 Population . . . . . . . . . . . . . . . . . . . . . . . . . 13S
Election tables. . . . . . . . . . - - - - - - - . . . . . .260 State officials. . . . . . . . . . . . . - - - - - - . . . . .245
Party platforms. . . . . . . . . . . . . . . . . . . ... 44 Illinois: Area. . . . . . . . . . . . . . . . . . . . . . . ... 255
Population . . . . . . . . . . . . . . . . . . . . . . . . . . 13S Election tables. . . . . . . . . . . . . . . . . . . . . . . 264
State officials. . . . . . . . . . . . . . . . . . . . . . . .245 Party platforms...................... 47
Constitution of United States. . . . . . . . . 20–26 Population . . . . . . . . . . . . - - - - - - - . . . . . . . 138
Consuls of the United States. . .186 et seq. State officials. . . . . . . . . . . . . . . . . . . . . . . . .245
Copyright law. . . . . . . . . . . . . . ... . . . . . . . . .172 | Immigration statistics........... . . . . . . . 125
Corea: Empire proclaimed......... . . . . . 86 || Indian schools, etc. . . . . . . . . . . . . . . . . . . . .154
("rete Revolution . . . . . . . . . . . . . . . . . . . . . .336 | Indian Territory: Area, etc. . . . . . . . . . . .255
Cuba: Cruelty in. . . . . . . . . . . . . . . . . . . . . . .338 Officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . .240
Invasion of . . . . . . . . . . . . . . . . . . . . . - - - - - - 339 Party platform. . . . . . . . . . . . . . . . . . . . . . . 4S
Revolution in . . . . . . . . . . . . . . . . . . . . 335, 337 Population . . . . . . . . . . . . . . ............13s
Delaware: Area. . . . . . . . . . . . . . . . . . . . ... .255 | Indiana: Area. . . . . . . . . . . . . . . . . . . . . . . . . .255
Constitution . . . . . . . . . . . . . . . . . . . . . . . . . SS Election tables. . . . . . . . . . . . . . . . . . . . . . .266
Election tables. . . . . . . . . . . . . . . . . . . . . . . 261 Party platforms. . . . . . . . . . . . . . . . . . . . . . 48

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