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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 who served in the military or naval service of the United States in the war of the rebellion, and was honorably discharged therefrom, or the widow of any such person, or any army nurse of said war, may be reinstated without regard to the length of time he or she has been separated from the service.

Provisions Concerning Political Discrimination, Assessments, Etc.The Civil Service rules provide that no person in the Executive Civil Service shall dismiss, or cause to be dismissed, or make any attempt to procure the dismissal of or in any manner change the official rank or compensation of any other person therein, because of his political or religious opinions or affiliations; that no removal shall be made from any position subject to competitive examination except for just cause and upon written charges filed with the head of the department or other appointing officer, and of which the accused shall have full notice and an opportunity to make defense; and that no person in the Executive Civil Service shall use his official authority or official influence for the purpose of interfering with an election or controlling the result thereof. Such rules also provide that any person in the Executive Civil Service who shall willfully violate any provision of the Civil Service act or rules shall be dismissed

from office.

The Civil Service act contains provisions forbidding any person in the service of the United States from levying upon or collecting from persons in the Executive Civil Service contributions to be devoted to political objects, the collection of such contributions by any person in any public building of the United States, or discrimination against persons who do not make such contributions or render political service. A violation of any of the provisions concerning political assessments, or their collection in a public building of the United

dollars, or by imprisonment for a term not exceeding three years, or by such fine and imprisonment both in the discretion of the court. The act also declares that when rules to carry its provisions into effect shall have been promulgated, it shall be the duty of all officers of the United States in the departments and offices to which any such rules may relate, to aid, in all proper ways, in carrying said rules, and any modifications thereof, into effect."

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Political Activity of Officials.—An executive order of July 14, 1896, which is still in force, warns office-holders that, while individual interest and activity in political affairs are by no means condemned, they must bear in mind that their time and labor are due to the Government, and that they should scrupulously avoid, in their political action as well as in the discharge of their official duty, offending, by obtrusive partisanship, their neighbors who have relations with them as public officials.

The

Unclassified Executive Civil Service. The portion of the Executive Civil Service which is not classified embraces the following: All officers nominated by the President and confirmed by the Senate, including members of the Cabinet, assistant secretaries, certain chiefs of bureaus, etc., in the Executive Departments at Washington, collectors, naval officers, surveyors, and appraisers in the Customs Service, collectors in the Internal Revenue Service, and first, second, and third class postmasters. Other unclassified positions are fourth class postmasters, the employees of the District of Columbia, the employees of the Library of Congress, clerks in post offices not having free delivery, mere laborers and workmen, certain positions having a compensation of less than $300 a year, and the Consular Service. Examinations for positions in the service last named are noncompetitive, and conducted by a board of the 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."

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ARTICLES.

Hams and bacon.. Hay....

Hemp cordage

Hides, raw, dried, salted, pickled.
Honey.

Hoops, iron or steel, baling.
Hops....

Horn, manufactures of..
Horses, mules..

India rubber, manufactures of.
India rubber, vulcanized.
Instruments, metal

Iron, manufactures of n. e. s..

Iron screws, 1⁄2 inch or less in length..
Iron, tinned plates...

Ivory, manufactures of, n. e. s.
Jewelry...

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

Knit goods, woolen apparel, 30 to 40c. 16

Knit goods, woolen apparel, over 40c.

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Knit goods, silk.

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Hair of hogs, curled for mattresses
Hair, manufactures, n. e. s.
Hair, human unmanufactured....

10

35

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Silk, spun in skeins.

.... 20

p. C.

not

drawn, free.

Silk laces, wearing apparel Skins, uncured, raw..

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38c. p lb.

44c. P lb. (c)

60 p. c. ad val.

2c. lb. 12/2c." 1c. "

35 p. c. ad val.

45

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60

46

11⁄2c.

lb.

45c.

bu.

8c. P gross.

6c. sq. yard. 60 p. c. ad val. 2c. P

2c. pfal.

40° to 56°, 3c. P gal. (i)

35 p. c. ad val.

45

66

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ARTICLES.

20 p. c. ad val.

Woods, cabinet sawed

20

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Wool, first class.

60

14c. lb.

64

15 p. c. ad val.

$2.25 prf. gal.

30 p. c. ad val.

95-100c.
95-100c.
Free.

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112c. P lb.
$1.85

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$2.50

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50c.

66

35c. 44

lb.

50 p. c. ad val.

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Wool, second class.

Wool, third class, n. e. s., above 13c. P
lb..

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*The Dingley Tariff increases rates on women's and children's gloves uniformly 75c. per dozen pairs; on men's gloves the rates are the same as the Wilson rates. (a) Valued at more than 50c. per lb., 33c. per lb. and 40 per cent. ad val. (b) Specific duties ranging from $1.50 to $6 on each article and 35 per cent. ad val. (c) On goods above 40c. and not above 70c. per lb.; duty on goods above 70c. per lb., 44c. per lb. and 55 per cent. ad val. (d) Value $1 per lb. 20c. per lb. and 15 per cent. ad val., with increasing duty of 10c. per. lb. for each 50c. additional value up to $2.50; all over $2.50 per lb., 60c. per lb. and 15 per cent. ad val. (e) Woof valued at 12c. per lb. or less, 4c. per lb.; above 12c. duty is 7c. per lb. (f) Two prices only in Dingley bill, 30c. and less, and above 30c. (g) If not over 10c. per lb. (h) If valued at $150; if more, 25 per cent. ad val. (i) Above 56°, 6c. per gal. (1) And 15 to 20 per cent. ad val. (k) On woolen an additional duty of 11c. per lb. (7) Chemical wood pulp, 1-6c. per lb.

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..

(7% 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.

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TOBACCO, CIGARS, CIGARETTES, AND SNUFF.

Tobacco and snuff, manufactured.......

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Cigars and cigarettes:

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

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

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..

For each additional $100 or fraction thereof

1 cent 1 cent

2 cents

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

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..

For each additional $100 or fraction thereof..

2 cents

2 cents

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.....

For each additional $100 or part thereof.

If drawn in sets of two or more

For every bill of each set not exceeding $100.

For each additional $100 or part thereof

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

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

Telephone messages costing 15 cents or over.

Bonds of indemnity.

Certificates of profit and transfers thereof, on each $100 or part of.

Certificates issued by port warden or surveyor

Certificates, all other, required by law, not elsewhere specified

Charter contracts or agreements, or renewals or transfers of :

For vessels not exceeding 300 tons..

For vessels exceeding 300 and not exceeding 600 tons..

For vessels exceeding 600 tons

Broker's note or memorandum of sale.

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

For each additional $500 or fraction thereof

Telegraphic despatch....

Custom-house entry of merchandise:

Not exceeding $100 in value..

Exceeding $100 and not exceeding $500.

Exceeding $500.

Entry for withdrawal of merchandise from customs bonded warehouse..

4 cents

4 cents

2 cents

2 cents

10 cents 1 cent

.each 1 cent 50 cents 2 cents

Life insurance policies (except any fraternal beneficiary society or order, or farmers' purely local cooperative 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...

On policies issued on weekly-payment plan..

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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 1⁄2 of 1 cent 25 cents 50 cents

Insurance policies (casualty, fidelity, and guarantee), on each dollar of amount of premium
Lease, agreement, or contract for rent:

Not exceeding one year...

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

Manifest for entry or clearance of vessel for foreign port:

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

When registered tonnage does not exceed 300 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..

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

Passage tickets from the United States to foreign parts:

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

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Medicinal proprietary articles and preparations (on every packet, box, bottle, pot, phial, or other inclosure):

On retail value not exceeding 5 cents...

Exceeding 5 cents and not exceeding 10 cents..

Exceeding 10 cents and not exceeding 15 cents.

Exceeding 15 cents and not exceeding 25 cents..

Each additional 25 cents of retail price or fractional part thereof

Perfumery, cosmetics, and other similar articles (on every packet, box, bottle, etc.):

On retail value not exceeding 5 cents..

Exceeding 5 cents and not exceeding 10 cents

Exceeding 10 cents and not exceeding 15 cents.

Exceeding 15 cents and not exceeding 25 cents..

Each additional 25 cents or part thereof...

Sparkling or other wines, bottled:

Each bottle containing 1 pint or less..

Each bottle containing more than 1 pint.

Chewing gum, or substitutes:

On each jar, box, or other package, if not more than $1 retail value..

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On each additional $1 or part thereof

EXCISE TAXES.

4 cents

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 of receipts in excess of $250,000..
On every seat sold in a palace or parlor car, and on every berth sold in a sleeping car.

LEGACY TAXES-TOOK EFFECT FROM DATE OF ACT.

4 of 1 per cent.

1 cent

1. Where the person or persons entitled to beneficial interest shall be the lineal issue or lineal ancestor, brother, or sister of deceased:

When the whole amount exceeds $10,000 and does not exceed $25,000..
When the whole amount exceeds $25,000 and does not exceed $100,000..

75 cents on each $100 $1.125 on each $100

When the whole amount exceeds $100,000 and does not exceed $500,000..
When the whole amount exceeds $500.000 and does not exceed $1,000,000
When the whole amount exceeds $1,000,000....

$1.50 on each $100 $1.875 on each $100 . $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..
When the whole amount exceeds $25,000 and does not exceed $100,000.
When the whole amount exceeds $100,000 and does not exceed $500,000.
When the whole amount exceeds $500,000 and does not exceed $1,000,000.
When the whole amount exceeds $1,000,000.......

$1.50 on each $100 $2 25 on each $100 $3 on each $100 $3.75 on each $100 $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 When the whole amount exceeds $25,000 and does not exceed $100,000.. When the whole amount exceeds $100,000 and does not exceed $500,000.. When the whole amount exceeds $500,000 and does not exceed $1,000,000 When the whole amount exceeds $1,000,000.....

.$3 on each $100 $4.50 on each $100 $6 on each $100 .$7.50 on each $100 $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.

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

When the whole amount exceeds $100,000 and does not exceed $500,000.

When the whole amount exeeds $500,000 and does not exceed $1,000,000.
When the whole amount exceeds $1,000,000..

.$4 on each $100 $6 on each $100 $8 on each $100 $10 on each $100 $12 on each $100

. $5 on each $100 $7.50 on each $100

5. 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 When the whole amount exceeds $25,000 and does not exceed $100,000. When the whole amount exceeds $100,000 and does not exceed $500,000 When the whole amount exceeds $500,000 and does not exceed $1,000,000 When the whole amount exceeds $1,000,000......

$10 on each $100 $12.50 on each $100 .$15 on each $100

MIXED FLOUR-TOOK EFFECT 60 DAYS AFTER PASSAGE OF ACT.

Person, firm, or corporation making, packing, or repacking..

On each barrel containing more than 98 pounds and not more than 196 pounds.

On each 1⁄2 barrel or package containing more than 49 pounds and not more than 98 pounds.
On each barrel or package containing more than 241⁄2 pounds and not more than 49 pounds.
On each barrel or package containing 241⁄2 pounds or less....

Tea imported from foreign countries.....

CUSTOMS DUTIES.

THE BRITISH CUSTOMS TARIFF.

$12 per annum 4 cents per barrel 2 cents per barrel 1 cent per barrel 1⁄2 cent per barrel

10 cents per pound

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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Naphtha or methylic alcohol (puri.) proof..gall. 0 10 10

There are drawbacks for roasted coffee shipped as United Kingdom.

gall. 0 2 6

for each additional deg. of strength be-
yond 420

Sparkling wine imported in bottle.

..gall. 0 0 3

66

020 These duties are in addition to the duty in respect of alcoholic strength.

stores, and for tobacco and snuff manufactured in the

The receipts from customs in the United Kingdom, year ending March 31, 1895, were £20,115,000 or about $38,000,000. 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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