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to obtain a grade of 70, and are certified to States, is declared to be a misdemeanor, punappointing officers before all others. Subject ishable by a fine not exceeding five thousand to the other conditions of the rules, any person dollars, or by imprisonment for a term not exwho served in the military or naval service of ceeding three years, or by such fine and imthe United States in the war of the rebellion, prisonment both in the discretion of the court. and was honorably discharged therefrom, or The act also declares that when rules to carry the widow of any such person, or any army its provisions into effect shall have been pronurse of said war, may be reinstated without mulgated, “it shall be the duty of all officers regard to the length of time he or she has been of the United States in the departments and separated from the service.

offices to which any such rules may relate, to Provisions Concerning Political aid, in all proper ways, in carrying said rules, Discrimination, Assessments, Etc.—and any modifications thereof, into effect." The Civil Service rules provide that no person Political Activity of Officials.-An in the Executive Civil Service shall dismiss, or executive order of July 14, 1896, which is cause to be dismissed, or make any attempt to still in force, warns office-holders that, while procure the dismissal of or in any manner individual interest and activity in political change the official rank or compensation of affairs are by no means condemned, they must any other person therein, because of his polit. bear in mind that their time and labor are due ical or religious opinions or affiliations; that to the Government, and that they should scruno removal shall be made from any position pulously avoid, in their political action as well subject to competitive examination except for as in the discharge of their official duty, offendjust cause and upon written charges filed ing, by obtrusive partisanship, their neighbors with the head of the department or other ap- who have relations with them as public pointing officer, and of which the accused officials. shall have full notice and an opportunity to The Unclassified Executive Civil make defense; and that no person in the Ex- Service. - The portion of the Executive ecutive Civil Service shall use his official au- Civil Service which is not classified embraces thority or official influence for the purpose of the following: All officers nominated by the interfering with an election or controlling the President and confirmed by the Senate, inresult thereof. Such rules also provide that cluding members of the Cabinet, assistant secany person in the Executive Civil Service who retaries, certain chiefs of bureaus, etc., in the shall willfully violate any provision of the Executive Departments at Washington, colCivil Service act or rules shall be dismissed lectors, naval officers, surveyors, and apfrom office.

praisers in the Customs Service, collectors in The Civil Service act contains provisions for the Internal Revenue Service, and first, second, bidding any person in the service of the United and third class postmasters. Other unclassiStates from levying upon or collecting from fied positions are fourth class postmasters, the persons in the Executive Civil Service contri- employees of the District of Columbia, the embutions to be devoted to political objects, the ployees of the Library of Congress, clerks in collection of such contributions by any person post offices not having free delivery, mere in any public building of the United States, or laborers and workmen, certain positions havdiscrimination against persons who do not ing a compensation of less than $300 a year, make such contributions or render political and the Consular Service. Examinations for service. A violation of any of the provisions positions in the service last named are nonconcerning political assessments, or their col- competitive, and conducted by a board of the lection in a public building of the United Department of State.

UNITED STATES CUSTOMS DUTIES.
A TABLE OF LEADING ARTICLES IMPORTED, GIVING RATE AT ENTRY BY THE

TARIFF ACT OF 1897.
N. e. s. indicates “ when not elsewhere specificd.”
ARTICLES.
Tariff Rate.
ARTICLES.

Tariff Rate. Alcohol, amylic, or fusel oil....... 4.c. p lb.

Blankets.............................

220. P lb. and Animals for breeding purposes Free.

| 30 p. c. ad val. Barley, bushel of 48 lbs....

30 p. c. ad val. Blankets, value 40c. to 50c....... 33c. Plb. and 35 Beads, glass....

pc, ad val. (a) Beef, mutton, and pork...

2c. p lb.
Bonnets, silk.....

60 p. c. ad val. Beer, ale, not in bottles...... 200. p gal. Books, charts, maps...

25 Beer, porter, and ale, in bottles..... 40c.

Books over 20 years old, for publici Bindings, cotton.. 45 p. c. ad val. libraries...........

Free. Bindings, flax .....................

45
Bronze, manufactures of.....

45 p. c. ad val. Bindings, wool........................

| 60 p. c. ad val. 1 Butter, and substitutes for............. 6c. p lb.

35

**7*60': Đ lb. and Bronze, manur:

Coffee ...........

50

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ARTICLES.
Tariff Rate.

ARTICLES.

1 Tariff Rate. Buttons, sleeve and collar, gilt......... 50 p. c. ad val. Hams and bacon.............

. 50. P lb. Canvas for sails........

Hay....................

$4 ton. Caps, fur and leather ....

3566
Hemp cordage .......

2c. P lb. Carpets, treble ingrain........

22c. p sq. yd. & Hides, raw, dried, salted, pickled 18 p. c. ad val. 40 p. c. ad val. "Honey ..

200. P gal. Carpets, two-ply ......... 18c. p sq.yil. & loops, iron or steel, baling..

5-10c. p ib. | 40 p. c.ad val. Hops...

12c. p Ib. Carpets, tapestry Brussels. ......... .. 28c. p sq.yd. & Horn, manufactures of.....

30 p. c. ad val. | 40 p. c. ad val. | Horses, mules......

$30 p head. (h) Carpets, Wilton, Axminster, velvet.... 600. p sq. yd. & India rubber, manufactures of..... 30 p. c. ad val.

| 40 r.c.ad val. India rubber, vulcanized.. Cattle (over one year old)............... 271, n. c. ad val. Instruments, metal ..... Cheese, all kinds........

6c. plb.
Iron, manufactures of n. e. 8.....

45 Cigars and cigarettes

$4.50 P lb, and Iron screws, 16 inch or less in length c. P lb.
| 25 1. c. ad val. Iron, tinned plates.......

... 14.c. p lb. Clocks, n. e. s.........

... 40 p. c. ad val. Ivory, manufactures of, n. e. 8......... 35 p. c. ad val. Clothing, ready-made, cotton, n. e. 8...150

Jewelry.......

........ 60 " Clothing, ready-made, linen, silk, and

Knit goods, wool, value not over 30c. P woolen...... ...........

......CO
lb.....

.. 38c. p lb. Coal, anthracite.......

.. Free.

Knit goods, woolen apparel, 30 to 40c.
Coal, bituminous.....

67c, p ton.
plb..

3816c. p lb. Free.

Knit goods, woolen apparel, over 40c. Confectionery, all sugar..... 50 p. c. ad val. 11 P lb ..

440. p Ib. (c) (if more than Knit goods, silk...

60 p. c. ad val. 15c. P lb.). Lard...

2c. p lb. Copper, manufactures of .......... p. c. ad val. Lead, pigs, bars..........

24c. “ Cotton gloves ...,

Lead, type metal...

1990. " Cotton handkerchiefs, hemmed.......

Leather manufactures, n. e. s...

35 p. c. ad val. Cotton handkerchiefs, hemstitched....

Linen mannfactures, n. e. 8. Cotton hosiery........................ 50c, to $2 P doz. |Linen, wearing apparel....

60 " pairs and 16 p. Macaroni...

116c. p lb. c. ad val. Malt, barley..

45c. p bu. Cotton shirts and drawers..... 60c. to $2.25 Matches, friction, boxed......

8c. P gross. doz. pairs & 15 Matting, cocoa and rattan...

60. p sq. yard. P. c. to 50 p. c. || Meerschaum pipes.........

60 p. c. ad val. ad val. Milk, fresh............

2c. p gal. Cotton plushes, unbleached.......... 9c. p sq. yd. & Milk, condensed ................ 2c. P lb. 25 p. c. ad val. Molasses, n. e. 8.........

400 to 56', 3c. p Cotton webbing... · 45 p. c. ad val.

gal. (i) ? Cotton curtains..

Muffs, fur..............

35 p. c. ad val. Cutlery, more than $3 per doz........ 20c. p piece & Musical instruments....

45 40 p. c. ad val. Nails, cut................

6-10c. p lb, Cutlery, razors, over $3 per doz....... $1.75 p doz, & Nails, horseshoe ..

21/40. 20 r. c. ad val. Newspapers, periodicals...

. Free. Cutlery, table knives... 16c. each and 15 Oilcloth, value over 25c...

8 to 200. p sq. I p. c, ad val.

yd. ). Cutlery, table knives, over $4 p doz... $4 P doz... 15 p. c. ad val. Oil, olive ...

BUC. p gal., in Diamonds (uncut, free), cut and set.... 60 "

bottles, etc. Diamonds, cut, but not set....

10 66
Oil, olive, n, e. s....

400. Þgal. Drugs (crude, free), not crude......... Y c. p lb. and 10 Oil, whale and seal, foreign, n. e. 8..... 8C P gal.

pc. ad val.
Onions............... ................

400. p bu. Dyewoods, crude....

Free.
.................
Opium liquid preparations....

40 r. c.ad val. Dyewoods, extracts of.....

5:40. P lb.

Opium, crude and unadulterated.. $1 P lb. Earthenware, common.....

..........

25 p, c, ad val. Paintings and marble statuary.. 20 p. c. ad val. Earthenware, porcelain, plain..... 55 .

Paper manufactures, n. e. 8......

36

" Earthenware, porcelain, etc., decorated 60 p. c. ad val. Paper stock, crude.. ...

Free.
Eggs..........................

50. P doz.
Pepper, cayenne, unground..

24.c. p lb. Engravings.... 25 p. c. ad val. Perfumery, alcoholic

Loc. P lb. and Extracts, meat.... 350. p lb.

46 p. c. ad val. Fertilizers, guanos, manures

Photograph albums,...

35 p. c. ad val. Firearms....

(6)

Photograph slides .... Fish, American fisheries...

Free.

Pickles .................... Fish, smoked, dried....

30. lb.

Pins, inetallic...... Flannels...................

220, p lb. and Pipes of clay, common, 400. P gross.. 180. P gross. 30 p. c. ad val. || Poultry, dressed ....

50. pb. Flannels, value 40c. to 500. .......... 33c. P lb. and Potatoes....

250. p bu. | 35 p. c. ad val. || Pulp wood, for paper-makers.

1 10c. P Flax, manufactures of, n. e. 8.......... 145 P. c. ad val.

mechanically Flowers, artificial.. 150

ground. (1) Fruits, preserved in their own juice...1c. p lb. and 35 | Quicksilver.....

70. P lb. P.c.ad val. Quinine, sulphate, and salts..

Free.
Fruits, apples............

25c. py bu.
Railroad ties, cedar.........

20 p. c. ad val. Fruits, oranges, lemons, n. e. 8......... le. p lb.

Rugs, Oriental..............

10c. Psg. f. and Fur, manufactures of . 50 p. c. ad val.

40 p. c. ad val. Furniture, wood...

Salmon, dried or smoked..

.84c. p lb. Glassware, plain and cut...

60 16
Salmon, prepared or preserved.

30 p. c, ad val. Glass, polished plate, not over 16x24. 8c. P sq. foot. Salt....

12c. p lb., packGlass, silvered, not over 16x 24. (11c. "

ages ; 8c. V lb., Glass bottles, over 1 pint...... 10. p lb.

bulk. Gloves, men's, ladies', children's.

Sauces, n, e. 8........

40 p. c. ad val. Glucose............................ 11c. p lb.

Sausages, bologna....

Free. Glue, value not over 7c. per lb.... 2440. lb. (9) Sausages, all others...

25 p. c. ad val. Gold, manufactures of, not jewelry.... 45 p. c, ad val. Sealskin sacques ......

35 p. c. ad val. Hair of hogs, curled for mattresses ...

10
6
Sulk, raw .....

Free.
Hair, manu actures, n. e. 8. ...

35
Silk, spun in skeins..

35 p.c. ad val.(d) Hair, human unmanufactured..... 20 p. c.; not | Silk laces, wearing apparel ..

drawn, free. Skins, uncured, raw.............. Free.

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ARTICLES.
Tariff Rate.

ARTICLES.

1 Tariff Rate. Skins, tanned and dressed ..

20 p. c. ad val. Woods, cabinet sawed .................. $1 to 82 PM. ft. Slates, manufactures of, n. e. 8......

Wool, first class......................... 11c. P lb. Smokers' articles, ex. clay pipes....

Wool, second class....

... 12c. " Soap, castile........

1440. P lb. Wool, third class, n. e. s., above 13c, p Soap, toilet, perfumed...... 15 p. c. ad val. Ib...................... .................

........ 7c. P lb. (e) Spirits, except bay rum....

$2.25 prf.gal. Wool or worsted yarns, value not over 27c. P lb. and Straw manufactures, n. e, s.. 30 p. c. ad val. 30C. P lb.

....... 40 p. c. ad val. Sugars, not above 16 Dutch standard. 95-1000. p lb. Wool or worsted yarns, value 30 to 400 38160. P lb. & 40 Sugars, above 16 Dutch standard....... 96-1000,

Plb .......

........ p, c. ad val. (S) Tea ......................... ......... Free.

Wool or worsted yarns, value over 40€, 38160. P lb. and Tin, ore or metal.

P lb .....

| 40 p. c. ad val. Tin plates ...............................1 c . p Ib.

Woolen or worsted clothing....... 44c. P lb. and Tobacco, cigar wrappers, not stemmed $1.85 "

60 p.e. ad val. Tobacco, if stemmed

Woolen manufactures, n. e. 8...... 33c. P lb.
Tobacco, all other leaf, stemmed..
Tobacco, unmanufactured, not stem-

• The Dingley Tarifl increases rates on women's and med..........

children's gloves uniformly 75c. per dozen pairs; on I'mbrellas, silk or alpaca....

50 p. c. ad val. men's gloves the rates are the same as the Wilson rates. Vegetables, natural, n. e. S....

25

(a) Valued at more than 50c, per lb., 33c, per lb, and 40 Vegetables, prepared or preserved..

per cent. ad val. (b) Specific duties ranging from $1.50 Velvets, silk, 75 p. c. or more silk.... $1.50 p lb. and to $6 on each article and 35 per cent. ad val. (c) On

15 p. c. ad val. goods above 40c. and not above 700. per Ib.; duty on Watches and parts of .....

40 p. c. ad val. goods above 70e. per lb., 44c. per lb. and 55 per cent. ad Wheat, bushel of 60 lb......

val. (d) Value $1 per lb. 200. per lb. and 15 per cent. ad Willow for basket-makers..

val., with increasing duty of 10c, per. lb. for each 50c. Willow manufactures, n, e. s.....

additional value up to $2.50; all over $2.50 per lb., 600. Wines, champagne, in 12 pt. bottles or

per lb. and 15 per cent. ad val. (e) Wool valued at less...

P doz.

12c, per lb, or less, 4c. per lb.; above 12c. duty is 7c, per Wines, champagne, in bottles, 2 pt. to

lb. (5) Two prices only in Dingley bill, 30c, and less, 1 pt...........

and above 30c. (a) If not over 10c. per ll). (h) If valued Wines, champagne, in bottles, 1 pt.

at $150; if more, 25 per cent, ad val. (1) Above 56°, 6c. 1 gt..............................

per gal. () And 15 to 20 per cent. ad val. (k) On woolWines, still, in casks containing m

en an additional duty of i1c. per lb. (1) Chemical wood than 14 p. c. absolute alcohol......... 50c. P gal. pulp, 1-6c. per lb.

350.

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WAR REVENUE TAXES. Taxes Imposed by Congress Under Revenue Act Approved June 13, 1898.

TAX ON FERMENTED LIQUORS -- TOOK EFFECT FROM DATE OF ACT. Beer, lager beer, ale, porter, and other similar fermented liquor, per barrel of 31 gallons...... .......... $2

(73 per cent. discount on all sales of stamps.)

ANNUAL SPECIAL TAXES - TOOK EFFECT JULY 1, 1898. Bankers using a capital (including surplus) not exceeding $25,000.........

For every additional $1,000 in excess of $25,000 ................
Brokers (except those paying tax as bankers) ...........
Pawnbrokers...........
Commercial brokers ...
Custom-house brokers.......
Proprietors of theaters, museums, and concert halls in cities of more than 25,000 population, as shown by

last preceding United States census...........
Proprietors of circuses...
Proprietors of other public exhibitions or shows for money.
Proprietors of bowling alleys and billiard rooms, for each alley or table.....

TOBACCO, CIGARS, CIGARETTES, AND SNUFF.
Tobacco and snuff, manufactured......

.... 12 cents per pound Cigars and cigarettes : Cigars weighing more than 3 pounds per 1,000 ............

$3.60 per M Cigars weighing not more than 3 pounds per 1.000.....

1.00 per M Cigarettes weighing more than 3 pounds per 1.000..

3.60 per M Cigarettes weighing not more than 3 pounds per 1,000...

1.50 per M Dealers in leaf tobacco and manufacturers of tobacco:

When annual sales do not exceed 50,000 pounds ...
When annual sales exceed 50,000 and do not exceed 100,000 pounds.

When annual sales exceed 100,000 pounds.......
Dealers in tobacco whose annual sales exceed 50,000 pounds.
Manufacturers of cigars :

When annual sales do not exceed 100.000 cigars....
When annual sales exceed 100,000 and do not exceed 200,000 cigars..
When annual sales exceed 200,000 cigars........

STAMP TAXES– TOOK EFFECT JULY 1, 1898.
Bonds, debentures, or certificates of stock and indebtedness issued after July 1, 1898, on each $100 of
face value...

5 cents Certificates of stock, original issues of, on organization or reorganization, on each $100 of face value or fraction thereof ....

5 cents Sale or agreement to sell stock in any association, company, or corporation, on each $100 of face value or fraction thoreof .....

2 cents Sale or agreement to sell any products of merchandise, at any exchange, board of trade, or similar place: For each $100 in value.......

1 cent For each additional $100 or fraction thereof .......

1 cent Bank check, draft, or certificate of deposit not drawing interest, or money order at sight...

2 cents Bill of exchange (inland), draft, certificate of deposit drawing interest, or money order other than at sight or

on demand, or promissory note (except bank notes), and original domestic money orders issued by
the United States after July 1, 1898:
For a sum not exceeding $100......

2 cents For each additional $100 or fraction thereof...

2 cents

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Bill of exchange (foreign) or letter of credit (including orders by telegraph, or otherwise, for the payment of
money issued by express or other companies, or any person), drawn in, but payable out of, the United States :
If drawn singly or otherwise than in a set of three or more -
Not exceeding $100 .........

4 cents For each additional $100 or part thereof.

4 cents If drawn in sets of two or more For every bill of each set not exceeding $100..........

2 cents For each aditional $100 or part thereof ......

2 cents Bill of lading or receipt (other than charter party) for merchandise for export.

10 cents Bill of lading, manifest, or receipt, and each duplicate thereof, express and freight.......

1 cent Telephone messages costing 15 cents or over....

1 cent Bonds of indemnity.........

50 cents Certificates of protit and transfers thereof, on each $100 or part of .

2 cents Certificates issued by port warden or surveyor ...

25 cents Certificates, all other, required by law, not elsewhere specified .

10 cents Charter contracts or agreements, or renewals or transfers of : For vessels not exceeding 300 tons.....

93 For vessels exceeding 300 and not exceeding 600 tons.... For vessels exceeding 600 tons .....

10 Broker's note or memorandum of sale............

10 cents Conveyance deed or instrument or writing transferring realty : When value exceeds $100 and does not exceed $500

50 cents For each additional $500 or fraction thereof ...

50 cents Telegraphic despatch............

1 cent Custom-house entry of merchandise: Not exceeding $100 in value......

25 cents Exceeding $100 and not exceeding $500..............

50 cents Exceeding $500.......................................................................................... Entry for withdrawal of merchandise from customs bonded warehouse....

50 cents Life insurance policies (except any fraternal beneficiary society or order, or farmers' purely local co

operative company or association, or employees' relief associations operated on the lodge system or
local co-operation plan, organized and conducted solely by the members thereof for the exclusive
benefit of its members and not for profit):
For each $100 or fractional part of....

.. 8 cents On policies issued on weekly-payment plan....... .............40 per cent, on amount of first weekly premium Insurance policies (marine, inland, fire), except purely co-operative or mutual, on each dollar of the amount of premium ....

. 1 of 1 cent Insurance policies (casualty, fidelity, and guarantee), on each dollar of amount of premium ........... 1 of 1 cent Lease, agreement, or contract for rent: Not exceeding one year ...

25 cents Exceeding one year and not exceeding three years.......

50 cents Exceeding three years.......

$1 Manifest for entry or clearance of vessel for foreign port:

When registered tonnage does not exceed 300 tons...
When registered tonnage exceeds 300 tons and does not exceed 600 tons ....

When registered tonnage exceeds 600 tons .......
Mortgage or pledge of lands, estate, or property, real or personal, or assignment, transfer, or renewal of:
Exceeding $1,000 and not exceeding $1,500.....

25 cents On each $500, or fractional part of, in excess of $1,500.....

25 cents Passage tickets from the United States to foreign parts:

Costing not over $30.......
Costing more than $30 and not over $60...
Costing more than $60 ..........

...........
Power of attorney or proxy for voting at any election of officers of any incorporated company or asso-
ciation, except religious, charitable, or literary, or public cemeteries.......

10 cents Power of attorney, other..... .......................

25 cents I'rotests of notes, etc.................

25 cents Warehouse receipts .......

25 cents Medicinal proprietary articles and preparations (on every packet, box, bottle, pot, phial, or other in

closure);
On retail value not exceeding 5 cents...

.. 19 of 1 cent Exceedling 5 cents and not exceeding 10 cents....

14 of 1 cent Exceeding 10 cents and not exceeding 15 cents.......

3 of 1 cent Exceeding 15 cents and not exceeding 25 cents.............

59 of 1 cent Each additional 25 cents of retail price or fractional part thereof

69 of 1 cent Perfumery, cosmetics, and other similar articles (on every packet, box, bottle, etc.): On retail value not exceeding 5 cents.............

1 of 1 cent Exceedling 5 cents and not exceedink 10 cents ...

of 1 cent Exceeding 10 cents and not exceeding 15 cents..

3 of 1 cent Exceedling 15 cents and not exceeding 25 cents...

5a of 1 cent Each additional 25 cents or part thereof.

98 of 1 cent Sparkling or other wines, bottlecl : Each bottle containing 1 pint or less......

........... 1 cent Each bottle containing more than 1 pint...

.................... 2 cents Chewing gum, or substitutes: On each jar, box, or other package, if not more than $1 retail value....

4 cents On each additional $1 or part thereof .....

4 cents

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EXCISE TAXES.
Corporation, company, person, or firm refining petroleum or sugar, or owning or controlling

any pipe line for transporting oil or other products where gross annual receipts exceed
$250,000 on gross amount cf receipts in excess of $250,000...

per cent. On every seat sold in a palace or parlor car, and on every berth sold in a sleeping car..

1 tent LEGACY TAXES – TOOK EFFECT FROM DATE OF ACT. 1. Where the person or persons entitled to beneficial interest shall be the lineal issue or lineal ancestor. brother.

or sister of deceasedl: When the whole amount exceeds $10.000 and does not exceed $25.000....

....75 cents on each $100 When the whole amount exceeds $25,000 and does not exceed $100,000......

..........$1.125 on each $100

...............

When the whole amount exceeds $100.000 and does not exceed $500.000......

..$1.50 on each $100 When the whole amount exceeds $500.000 and does not exceed $1,000,000 ........... ...$1.875 on each $100 When the whole amount exceeds $1,000,000.....

...$2.25 on each $100 2. Where the person or persons entitled to beneficial interest shall be the descendant of a brother or sister: When the whole amount exceeds $10,000 and does not exceed $25.000....

... $1.50 on each $100 When the whole amount exceeds $25,000 and does not exceed $100.000....

$2 25 on each $100 When the whole amount exceeds $100.000 and does not exceed $500,000..

....$3 on each $100 When the whole amount exceeds $500,000 and does not exceed $1,000,000......

...$3.75 on each $100 When the whole amount exceeds $1,000,000.....

... $4.50 on each $100 3. Where the person or persons entitled to any beneficial interest shall be the brother or sister of the father or

mother or a descendant of a brother or sister of the father or mother: When the whole amount exceeds $10.000 and does not exceed $25,000 ........

.....$3 on each $100 When the whole amount exceeds $25,000 and does not exceed $100,000.......

0.........................$4.50 on each $100 When the whole amount exceeds $100.000 and does not exceed $500,000........

.......$6 on each $100 When the whole amount exceeds $500,000 and does not exceed $1.000.000....

.$7.50 on each $100 When the whole amount exceeds $1,000,000.....

....$9 on each $100 4. Where the person or persons entitled to beneficial interest shall be the brother or sister of the grandfather or

grandmother or a descendant of the brother or sister of the grandfather or grandmother : When the whole amount exceeds $10,000 and does not exceed $25,000 ...

S4 on each $100 When the whole amount exceeds $25,000 and does not exceed $100,000........................... $6 on each $100 When the whole amount exceeds $100,000 and does not exceed $500,000.........

......$8 on each $100 When the whole amount exeeds $500,000 and does not exceed $1,000,000.........................$10 on each $100 When the whole amount exceeds $1,000,000 .....

....$12 on each $100 6. Where the person or persons entitled to beneficial interest shall be a person of any other degree of collateral

consanguinity, or a stranger in blood, or a body politic or corporation : When the whole amount exceeds $10,000 and does not exceed $25,000 ....

.....85 on each $100 When the whole amount exceeds $25.000 and does not exceed $100,000.

... $7.50 on each $100 When the whole amount exceeds $100,000 and does not exceed $500.000 ...

... $10 on each $100 When the whole amount exceeds $500,000 and does not exceed $1,000,000 ...........

..$12.50 on each $100 When the whole amount exceeds $1,000,000...

....$15 on each $100

........................

MIXED FLOUR - TOOK EFFECT 60 DAYS AFTER PASSAGE OF ACT. Person, firm, or corporation making, packing, or repacking.....

$12 per annum On each barrel containing more than 98 pounds and not more than 196 pounds ......

4 cents per barrel On each 1, barrel or package containing more than 49 pounds and not more than 98 pounds... 2 cents per barrel On each barrel or package containing more than 241, pounds and not more than 49 pounds. 1 cent per barrel On each 1 barrel or package containing 244 pounds or less .....

1/2 cent per barrel

CUSTOMS DUTIES.

Tea imported from foreign countries....

.............. 10 cents per pound

THE BRITISH CUSTOMS TARIFF. Formerly almost every article imported into the United Kingdom, whether manufactured or raw material, was in the tariff. In 1842 the Customs Tariff numbered no fewer than 1,200 articles. Now it contains but twenty. The following are the duties on importations :

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£ s. d. Beer, mum and spruce, the original specific

Soap, transparent, in the manufacture of which gravity not exceeding 1215°, per barrel

spirit has been used......................... Ib. 0 0 3 of 36 galls................................ 1 8 0 | Spirits, or strong waters............. proof gall. 0 10 10 exceeding 1215, per barrel of 36 galls..... 1 12 10

Perfumed spirits and cologne water and ale, worts of which were before fer

liquid gall. 017 3 mentation of a specific gravity of 1055°,

Liqueurs, cordials, or other preparations per barrel of 36 galls....

0 7 011

containing spirit in bottle, if not to And so in proportion for any difference in

be tested for ascertaining the strength, gravity.

liquid gall. O 14 8 Carils (playing).. :::.......... per doz. packs 0 3 9 Tea

..........lb. 0 0 4 Chicory, raw or kiln-dried ...

.......cwt. 013 31 Tobacco, unmanuf., containing 10 per cent. or * roasted or ground ..

... lb. 0 0 2

more of moisture ..... ... lb. 0 3 2 and coffee mixed ..

" 0 0 2

containing less than 10 per cent ...... 0 3 6 Chloral bydrate.................

.* 0 1 3
cigars...............

........... 0 5 0 Chloroforin ..

0 3
Cavendish or negrohead.....

0 4 6 + 0 0 1

snuff not more than 13 lbs. (in 100 husks and shells

..cwt. 0 2 0
lbs.) moisture...........

......b. 0 4 6 * or chocolate, ground, prepared, or in any

snuff cont. more than 13 lbs.... • 0 3 9 way manufactured.. .............lb. 0 0 2

other manufactured..

.......... 0 4 0 Coffee, raw.....

0 1 .............cwt.

0

Cavendish or negrohead manufac* kiln-dried, roasted, or ground ........ lb. 0 0 2

tured in bond from unmanufactured (ollodion ......... ..............................gall. 1 5 0

tobacco............................ lb. 0 4 0 Confectionery, in the manufacture of which

Varnish (cont. spirit), same as spirits. spirit has been used.

.. lb. 0 0 14 Wine, not exceeding 30° proof spirits...... gall. 0 1 0 Ether, acetic.....

" 0 1 17 || exceeding 30°, but not exceeding 42 " butyric .......... .gall. (15 8

gall. 0 2 0 * sulphuric ..

1 6 2

for each additional deg. of strength beEthyl, iodide of .............

0 13 7
yond 420 .......

........gall. 00 3 Fruit (dried): Currants ....

.cwt. 0 2 0 Sparkling wine imported in bottle.. * Figs, prunes, raisins.....

0 7 01 These duties are in addition to the duty in respect of Naphtha or methylic alcohol (puri.) proof..gall. ( 10 10 || alcoholic strength.

Cocoa. ..

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There are drawbacks for roasted coffee shipped as stores, and for tobacco and snuff manufactured in the United Kingdom.

The receipts from customs in the United Kingdom, year ending March 31, 1895, were £20,115,000 or about $8,000,000. The total revenue of the Government from all sources was £101,697,304, so that the receipts from customs were about 20 per cent. The other sources of revenue were: From excise, £26,050,000; from stamps, £14,440,000; from income and property taxes, £15,600,000; from post office, £10,760,000; from telegraphs, £2,580,000. The remainder from land tax, house duty, crown lands, and miscellaneous.

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