CHAP. 805.-An Act Making appropriations for the Department of Agriculture for the fiscal year ending June thirtieth, nineteen hundred and two. * * * Be it enacted, &c., * [Par. 1.] (1) General expenses, Weather Bureau: Salary of one inspector, not to exceed two thousand dollars; thirty local-forecast officials; section directors, observers, operators, repair men, messengers, boy messengers, laborers, and other necessary employees, outside of the city of Washington, March 2, 1901. 31 Stat. L., 922. Weather Bureau. who, without additional expense to the Government, may hereafter, Leaves of absence in the discretion of the Secretary of Agriculture, be granted such leaves to employees out of ashington. of absence as are now authorized to employees in the office of the Chief of the Weather Bureau, not to exceed thirty days in any one year, [Par. 2.] (2) General expenses, Bureau of Animal Industry: For Inspection of carrying out the provisions of an Act of May twenty-ninth, eighteen meat and animals. hundred and eighty-four, establishing the Bureau of Animal Industry, and the Act of August thirtieth, eighteen hundred and ninety, providing for an inspection of meats and animals, and also the provisions of the Act of March third, eighteen hundred and ninety-one, providing for the inspection of live cattle, hogs, and the carcasses and products thereof which are the subjects of interstate and foreign commerce, and for other purposes: Horses to be in Provided, That live horses and the products and carcasses thereof be entitled to the same inspection as other animals, carcasses, and prod- cluded. ucts thereof herein named: Provided further, That the Secretary of Agriculture may in his dis- Inspection, when cretion waive the requirement of a certificate with beef and other not required. products, which are exported to countries that do not require such inspection, one million and fifty thousand dollars; Objects of ex and the Secretary of Agriculture is hereby authorized to use any part of this sum he may deem necessary or expedient, in such man- penditure. ner as he may think best, in the collection of information concerning live stock, dairy, and other animal products, and to prevent the spread of pleuropneumonia, blackleg, tuberculosis, sheep scab, glanders or farcy, hog cholera, and other diseases of animals, and for this purpose to employ as many persons as he may deem necessary, and to expend any part of this sum in the purchase and destruction of diseased or exposed animals and the quarantine of the same whenever in his judgment it is essential to prevent the spread of pleuropneumonia, tuberculosis, or other diseases of animals from one State to another, for improving and maintaining the Bureau Experiment Station, at Bethesda, Maryland; for printing and publishing such reports relating to animal industry as he may direct; Development of and the Secretary of Agriculture may use so much of this sum as he deems necessary for promoting the extension and development of foreign markets. foreign markets for dairy and other farm products of the United States, and for suitable transportation of the same; and such products may be bought in open market and disposed of Purchase and at the discretion of the Secretary of Agriculture, and he is authorized sale of products. to apply the moneys received from the sales of such products toward the continuation and repetition of such experimental exports; NOTES. (1) The same provision occurs in 1897, April 23, ch. 1 (30 Stat. L., 10); 1898, March 22, ch. 85 (30 Stat. L., 340); 1899, March 1, ch. 325, par. 6 (2 Supp. R. S., 956), and 1900, May 25, ch. 555 (31 Stat. L., 203). For leaves of absence in the Executive Departments at Washington see 1898, March 15, ch. 68, § 7 (2 Supp. R. S., 736), and note (6) thereto reviewing laws relating to leaves of absence. (2) Similar provisions are contained in 1898, March 22, ch. 85 (30 Stat. L., 338); 1899, March 1, ch. 325 (30 Stat. L., 956), and 1900, May 25, ch. 555 (31 Stat. L., 202). Some of the provisions of this paragraph are apparently applicable only to the appropriations for the fiscal year. Others are plainly permanent and general. The acts referred to in the text are those of 1884, May 29, ch. 60 (1 Supp. R. S., 435); 1890, August 30, ch. 839 (1 Supp. R. S., 794), and 1891, March 3, ch. 555 (1 Supp. R. S., 937). Rent of build ing. Leaves to employees out of Washington. Inspection of and the Secretary is hereby authorized to rent a suitable building in the District of Columbia, at an annual rental not exceeding one thousand eight hundred dollars, to be used as a laboratory for said Bureau of Animal Industry, (3) and the employees of the Bureau of Animal Industry outside of the city of Washington may hereafter, in the discretion of the Secretary of Agriculture, be granted leaves of absence not to exceed fifteen days in any one year: (4) Provided, That the Secretary of Agriculture may construe the dairy product 78 provisions of the Act of March third, eighteen hundred and ninety-one, as amended March second, eighteen hundred and ninety-five, for the inspection of live cattle and products thereof, to include dairy products intended for exportation to any foreign country, and may apply, under rules and regulations to be prescribed by him, the provisions of said Act for inspection and certification appropriate for ascertaining the purity and quality of such products, and may cause the same to be so marked, stamped, or labeled as to secure their identity and make known in the markets of foreign countries to which they may be sent from the United States their purity, quality, and grade; and all the provisions of said Act relating to live cattle and products thereof for export shall apply to dairy products so inspected and certified. Adulterated Par. 3.] (5) To investigate the adulteration of foods, drugs, and iquors, when deemed by the Secretary of Agriculture advisable; foods, drugs, and * * and the Secretary of Agriculture, whenever he has reason to believe countries, to be that articles are being imported from foreign countries which by reasampled. son of such adulteration are dangerous to the health of the people of the United States, shall make a request upon the Secretary of the Treasury for samples from original packages of such articles for inspection and analysis; Packages may be opened. -notice owner. fused. and the Secretary of the Treasury is hereby authorized to open such original packages and deliver specimens to the Secretary of Agricul to ture for the purpose mentioned, giving notice to the owner or consignee of such articles, who may be present and have the right to introduce testimony; -delivery re- and the Secretary of the Treasury shall refuse delivery to the consignee of any such goods which the Secretary of Agriculture reports to him have been inspected and analyzed and found to be dangerous to health because of such adulteration. * * ment. * Agricultural ex- [Par. 4.] (6) Agricultural experiment stations: * and the Secperiment stations. retary of Agriculture shall prescribe the form of the annual finan-annual state- cial statement required by section three of said Act of March second, eighteen hundred and eighty-seven; shall ascertain whether the expenditures under the appropriation hereby made are in accordance with the provisions of said Act, and shall make report thereon to Congress; and the Secretary of Agriculture is hereby authorized to employ such assistants, clerks, and other persons as he may deem necessary, in the city of Washington and elsewhere, and to incur such other expenses for office fixtures and supplies, stationery, traveling, freight, NOTES. (3) As to leaves of absence to employees of the Department of Agriculture see paragraph 1 of the act in the text and previous legislation referred to in note (1) thereto. -employees. (4) This proviso is new legislation. The acts therein referred to, 1891, March 3, ch. 555 (1 Supp. R. S., 937), and 1895, March 2, ch. 169, par. (2 Supp. R. S., 404), apply to cattle, sheep, and swine, while the prior portion of the paragraph in the text extends the inspection to live horses and the products and carcasses thereof. The proviso in the text for the first time extends the inspection of the Department of Agriculture to dairy products intended for exportation. (5) This paragraph is a repetition, with some amendment, of 1899, March 1, ch. 325, par. 2 (2 Supp. R. S., 954), and 1900, May 25, ch. 555 (31 Stat. L., 196). See the similar though less specific power conferred upon the Secretary of the Treasury as to adulterated or unwholesome foods, drugs, etc., by 1890, August 30, ch. 839, § 3 (1 Supp. R. S., 795). See also §§ 2, 4, 5 of that act. (6) The same provision has occurred for many years. See note (3) to 1899, March 1, ch. 325, par. 3 (2 Supp. R. S., 955); also 1900, May 25, ch. 555 (31 Stat. L., 199). and express charges, illustration of the Experiment Station Record, bulletins and reports, as he may find essential in carrying out the objects of the above Acts, and the sums apportioned to the several States shall be paid quarterly in advance. -payment to States. Index of agri And the Secretary of Agriculture is hereby authorized to furnish to such institutions or individuals as may care to buy them, copies of the cultural literature. card index of agricultural literature prepared by the Office of Experiment Stations, and charge for the same a price covering the additional expense involved in the preparation of these copies, and he is hereby authorized to apply the moneys received toward the expense of the preparation of the index. * * Seeds, etc. [Par. 5.] (7) An equal proportion of two-thirds of all seeds, bulbs, trees, shrubs, vines, cuttings, and plants shall, upon their request, after due notification by the Secretary of Agriculture that the allot- allotment. ment to their respective districts is ready for distribution, be supplied to Senators, Representatives, and Delegates in Congress for distribution among their constituents, or mailed by the Department upon the receipt of their addressed franks; and the person receiving such seeds shall be requested to inform the Department of the results of the experiments therewith: Provided, That all seeds, bulbs, plants, and cuttings herein alloted uncalled for; to Senators, Representatives, and Delegates in Congress for distribu- disposition. tion remaining uncalled for on the first of April shall be distributed by the Secretary of Agriculture, giving preference to those persons whose names and addresses have been furnished by Senators and Representatives in Congress, and who have not before, during the same season, been supplied by the Department: Report of pur And provided also, That the Secretary shall report, as provided in this Act, the place, quantity, and price of seeds purchased, and the chases. date of purchase; but nothing in this paragraph shall be construed to prevent the Secretary may Secretary of Agriculture from sending seeds to those who apply for send seeds. the same. And the amount herein appropriated shall not be diverted or used Appropriation for any other purpose but for the purchase, propagation, and distri- not to be diverted. bution of valuable seeds, bulbs, trees, shrubs, vines, cuttings, and plants: Provided, however, That upon each envelope or wrapper containing packages of seeds the contents thereof shall be plainly indicated, Indication of contents. Seeds adapted to and the Secretary shall not distribute to any Senator, Representative, or Delegate seeds entirely unfit for the climate and locality he locality. represents, but shall distribute the same so that each member may have seeds of equal value, as near as may be, and the best adapted to the locality he represents: tion. Provided also, That the seeds allotted to Senators and Representa- Early delivery tives for distribution in the districts embraced within the twenty-fifth to Southern secand thirty-fourth parallels of latitude shall be ready for delivery not later than the tenth day of January: * [March 2, 1901.] NOTE.-(7) Similar provisions have occurred for many years. See note (4) to 1899, March 1, ch. 325, par. 4 (2 Supp. R. S., 955); also 1900, May 25, ch. 555 (31 Stat. L., 201). CHAP. 806.-An Act To amend an Act entitled "An Act to provide ways and means to meet war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninety-eight, and to reduce taxation thereunder. Be it enacted, &c., That section one of the Act entitled "An Act to provide ways and means to meet war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninety-eight, is hereby amended so as to read as follows: 66 Substitute for 1898, June 13, ch. 448, § 1 (2 -on fermented That there shall be paid, in lieu of the tax of one dollar now imposed Supp. R. S., 779), by law, a tax of one dollar and sixty cents on all beer, lager beer, ale, liquors, etc. R. S., 3339. Cancellation of rations. porter, and other similar fermented liquors, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for the fractional parts of a barrel authorized and defined by law. "And section thirty-three hundred and thirty-nine of the Revised Statutes is hereby amended accordingly: "Provided, That in lieu of or in addition to the present requirements stamps by perfo- of law in that respect, all stamps used for denoting the tax upon fermented liquors or other taxes may, in the discretion of the Commissioner of Internal Revenue, be canceled by perforations to be made in such manner and form as the Commissioner may by regulations prescribe." Special taxes. Substitute for 1898, June 13, ch. 448, § 2 (2 Supp. R. S., 780). Bankers. -computation of tax. -defined. Savings banks exempted. Brokers. --defined. Bankers not taxable as brokers. Pawnbrokers. -defined. Custom-house brokers. -defined. Theaters, muse SEC. 2. That section two of said Act is hereby amended so as to read as follows: "SEC. 2. That special taxes shall be, and hereby are, imposed annually as follows, that is to say: "One. Bankers using or employing a capital not exceeding the sum of twenty-five thousand dollars shall pay fifty dollars; when using or employing a capital exceeding twenty-five thousand dollars, for every additional thousand dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. "The amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year. In the case of bankers who were not in business in the preceding fiscal year the tax shall be computed on the capital at the time of commencing business. "Every person, firm, or company, and every incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or sale shall be a banker under this Act: "Provided, That any savings bank having no capital stock, and whose business is confined to receiving deposits and loaning or investing the same for the benefit of its depositors, and which does no other business of banking, shall not be subject to this tax. "Two. Brokers shall pay fifty dollars. Every person, firm, or company, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities for themselves or others, shall be regarded as a broker: "Provided, That any person having paid the special tax as a banker shall not be required to pay the special tax as a broker. "Three. Pawnbrokers shall pay twenty dollars. "Every person, firm, or company whose business or occupation it is to take or receive, by way of pledge, pawn, or exchange, any goods, wares, or merchandise, or any kind of personal property whatever, as security for the repayment of money loaned thereon, shall be deemed a pawnbroker. "Four. Custom-house brokers shall pay ten dollars. "Every person, firm, or company whose occupation it is, as the agent of others, to arrange entries and other custom house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded as a custom-house broker. "Five. Proprietors of theaters, museums, and concert halls in cities ums, and concert having more than twenty-five thousand population as shown by the last preceding United States census, shall pay one hundred dollars. halls. "Every edifice used for the purpose of dramatic or operatic or other defined. representations, plays, or performances, for admission to which entrance money is received, not including halls rented or used occasionally for concerts or theatrical representations, shall be regarded as a theater: "Provided, That whenever any such edifice is under lease at the pas-payment of tax sage of this Act, the tax shall be paid by the lessee, unless otherwise by lessee. stipulated between the parties to said lease. Six. The proprietor or proprietors of circuses shall pay one hundred dollars. "Every building, space, tent, or area where feats of horsemanship or acrobatic sports or theatrical performances are exhibited shall be regarded as a circus: Circuses. -defined. State not an ex Provided, That no special tax paid in one State, Territory, or the -payment of District of Columbia shall exempt exhibitions from the tax in another special tax in one State, Territory, or the District of Columbia, and but one special tax emption in shall be imposed for exhibitions within any one State, Territory, or other, etc. District. an "Seven. Proprietors or agents of all other public exhibitions or Non-enumerated shows for money not enumerated in this section shall pay ten dollars: exhibitions. "Provided, That a special tax paid in one State, Territory, or the payment of District of Columbia shall not exempt exhibitions from the tax in special tax in one another State, Territory, or the District of Columbia, and but one emption in special tax shall be required for exhibitions within any one State, Territory, or the District of Columbia. "Eight. Proprietors of bowling alleys and billiard rooms shall pay five dollars for each alley or table. State not an ex other, etc. an Bowling alleys and billiard rooms. "Every building or place where bowls are thrown or where games of defined. billiards or pool are played, and that are open to the public with or without price, shall be regarded as a bowling alley or a billiard room, respectively." SEC. 3. That the (1) internal-revenue tax on cigars weighing more than three pounds per thousand shall be three dollars per thousand; and the tax on cigars weighing not more than three pounds per thousand shall be eighteen cents per pound, and on cigarettes weighing not more than three pounds per thousand and of a wholesale value or price of not more than two dollars per thousand shall be eighteen cents per pound; and the tax on cigarettes weighing not more than three pounds per thousand and of a wholesale value or price of more than two dollars per thousand shall be thirty-six cents per pound; and all such cigars and cigarettes weighing not more than three pounds per thousand shall for purposes of taxation be held and considered as weighing three pounds. Tax on cigars. -cigarettes. on stamps already SEC. 4. That there shall be allowed a discount of twenty per centum Discount on all sales by collectors to manufacturers of tobacco and snuff upon provided. the stamps provided for the payment of internal-revenue taxes upon manufactured tobacco and snuff: Provided, That in addition to the packages of smoking tobacco now authorized by law there shall be packages of two ounces, three ounces, and four ounces: Size of packages of smoking to bacco. Rebate of tax on unbroken ages. pack And provided further, That on all original and unbroken factory packages of smoking and manufactured tobacco and snuff, and cigars, held by manufacturers or dealers at the time such discount or reduction of tax shall go into effect, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of such discount or reduction of tax, but the same shall not apply in any case where the claim has not been presented within sixty days following the date of the reduction; and no claim shall be allowed or drawback paid for a less amount than ten dollars. It shall be the duty of the -regulations. NOTE. (1) For notes reviewing laws affecting tax on tobacco and cigars, see 1898, June 13, ch. 448 (2 Supp. R. S., 781). |