Gold: argentine ($4. 82,4) and argentine. Gold: former system-4 florins ($1.92,9), 8 Gold: 10 and 20 francs. Silver: 5 francs. Gold: 5, 10, and 20 milreis. Silver: 1⁄2, 1, and Silver: peso and divisions. Gold: escudo ($1.82,5), doubloon ($3.65), and condor ($7.30). Silver: peso and divisions. 26,8 .48,7 4.94,3 Gold: doubloon ($5. 01,7); Alphonse ($4.82, 3). Gold: condor ($9.64,7) and double-condor. Gold: 2,5,10, and 20 colons (89.30,7). Silver: .19,3 Germany Gold Mark Gt. Britain Gold Pound sterling. Greece. Gold ..... Drachma Gold: 10 and 20 crowns. Gold: 10 sucres ($4.86,65). Silver: sucre and divisions. Gold: pound (100 piasters), 5, 10, 20, and 50 piasters. Silver: 1, 2, 5, 10, and 20 piasters. Gold: 20 marks ($3.85, 9), 10 marks ($1.93). Gold: 5, 10, 20, 50, and 100 frs. Silver: 5 frs. .23,8 Gold: 5, 10, and 20 marks. 4.86,6% Gold: sovereign (pound sterling) and sov'gn. . 19,3 Gold: 5, 10, 20, 50, and 100 drachmas. Silver: 5 drachmas. The coins of silver-standard countries are valued by their pure silver contents, at the average market price of silver for the three months preceding the date of this circular. Not including Costa Rica. The sovereign is the standard coin of India, but the rupee ($0.32,4) is the money of account, current at 15 to the sovereign. TABLE SHOWING THE VALUE OF FOREIGN COINS AND PAPER NOTES IN AMERICAN MONEY BASED UPON THE VALUES EXPRESSED IN THE ABOVE TABLE. United States Enternal Revenue Receipts. SUMMARY OF INTERNAL REVENUE RECEIPTS FROM 1873 TO 1901, INCLUSIVE. Of the receipts in 1901 classed as "Miscellaneous," $5,211,899 was from legacies, $4,165,735 from special taxes on bankers, billiard rooms, brokers, and exhibitions, and $1,027.295 from excise tax on gross receipts, under the War Revenue law of 1898; $2,518, 101 from oleomargarine, $317, 270 from playing cards, $185,868 from penalties, and $14,653 from filled cheese. The quantities of distilled spirits, fermented liquors, manufactured tobacco, snuff, cigars, cigarettes, oleomargarine, and filled cheese on which tax was paid during the last two fiscal years are as follows: NOTE. The quantity of mixed flour withdrawn cannot be stated, owing to the variable number of pounds taxed. 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 specified." Tables showing comparison with the Rates by the Tariff of 1883 and the McKinley Tariff of 1890 were printed in THE WORLD ALMANAC for 1895, and the Wilson Tariff of 1894 and the Dingley Tariff of 1897 in the edition of 1898. * 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 7uc. 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) Wool 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 560, 6c. per gal. (1) And 15 to 20 per cent ad val. (k) On woollen an additional duty of 44c. per lb. (1) Chemical wood pulp, 1-6c. per lb. (m) When not above 750, but for every additional degree by polariscopic test, 35-1,000c. per pound additional, and fractions of a degree in proportion. War Revenue Taxes. TAXES IMPOSED BY CONCRESS UNDER REVENUE ACT APPROVED JUNE 13, 1898, AS REVISED AND AMENDED BY ACT APPROVED MARCH 2, 1901. 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.. ANNUAL SPECIAL TAXES-TOOK EFFECT JULY 1, 1898. $1.60 Proprietors of circuses.. Custom-house brokers Proprietors of theatres, museums, and concert halls in cities of more than 25,000 population, as shown by last preceding United States census. 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, less discount of 20 per cent....... Cigars and cigarettes: 10 100 100 10 5 12 cents per pound Oigars weighing more than 3 pounds per 1,000. .......... WAR REVENUE TAXES-Continued. Cigars weighing not more than 3 pounds per 1,000 Cigarettes valued at not more than $2 per 1,000... Cigarettes valued at more than $2 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 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. STAMP TAXES-TOOK EFFECT JULY 1, 1898. 18 cents per pound ... 18 cents per pound ..36 cents per pound Bonds, debentures, or certificates of stock and indebtedness issued after July 1, 1898, on each $100 of face value. Certificates of stock, original issues of, on organization or reorganization, on each $100 of face value or fraction thereof Sale or agreement to sell stocks, bonds, grain, provisions, cotton on market quotations, without actual purchase (including bucket shops), on each $100 of face value or fraction thereof. Sale or agreement to sell any products of merchandise, at any exchange, board of trade, or similar place: Sales of merchandise in actual course of transportation exempt from tax. For each $100 in value 1 cent For each additional $100 or fraction thereof.... 1 cent 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: Not exceeding $100.... For each additional $100 or part thereof. 2 cents 2 cents 1 cent No tax when accompanied by bill of lading and invoice for full value of goods exported. Bonds of indemnity.... Certificates of profit and transfers thereof, on each $100 or part of... ........ Broker's note or memorandum of sale. Conveyance deed or instrument or writing transferring realty When value exceeds $2,500, each $500 Under $2,500, exempt. Custom-house entry of merchandise: Entry for withdrawal of merchandise from customs bonded warehouse. Passage tickets from the United States to foreign parts, if costing $50, 50 cents; and each $50 or part thereof, in addition... Corporation, company, person, or firm refining petroleum or sugar, or owning or 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: 2. 3. When the whole amount exceeds $10,000 and does not exceed $25,000... 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 $2.25 on each $100 $3 on each $100 $3.75 on each $100 $4.50 on each $100 Where the person or persons entitled to any beneficial interest shall be the brother or sister of the When the whole amount exceeds $500,000 and does not exceed $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 |