"Five. Bill of exchange (foreign) or letter of credit (including Foreign bills of orders by telegraph or otherwise for the payment of money issued by exchange, etc., drawn singly. express or other companies or any person or persons), drawn in but payable out of the United States, if drawn singly or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay for a sum not exceeding one hundred dollars, two cents, and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, two cents.

if drawn in two

"If drawn in sets of two or more: For every bill of each set, where the sum made payable shall not exceed one hundred dollars, or the sets, etc. equivalent thereof, in any foreign currency in which such bill may be expressed, according to the standard of value fixed by the United States, one cent; and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, one cent.

-drawn against

"Excepting that bills of exchange drawn against the value of products or merchandise actually exported to foreign countries shall not be value of exports subject to this tax, provided that such bills of exchange shall be accom- exempt. panied by proper invoices, and receipts, bills of lading, or vouchers, showing that goods of a value at least equal to the amount for which said bill of exchange may be drawn shall have been exported.

"Six. FREIGHT: It shall be the duty of every railroad or steamboat Bill of lading for company, carrier, or corporation, or person whose occupation is to act freight, etc. as such, except persons, companies, or corporations engaged in carrying on a local or other express business, to issue to the shipper or consignor, or his agent, or person from whom any goods are accepted for transportation, a bill of lading, manifest, or other evidence of receipt and forwarding for each shipment received for carriage and transportation, whether in bulk or in boxes, bales, packages, bundles, or not so inclosed or included; and there shall be duly attached and canceled, as is in this Act provided, to each of said bills of lading, manifests, or other memorandum, and to each duplicate thereof, 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 general bundle at the time of shipment.

"Any failure to issue such bill of lading, manifest, or other memorandum, as herein provided, shall subject such railroad or steamboat company, carrier, or corporation, or person to a penalty of fifty dollars for each offense, and no such bill of lading, manifest, or other memorandum shall be used in evidence unless it shall be duly stamped as aforesaid.

-but one re

quired on bundles of newspapers. Penalty.

Bond, indem

"Seven. Bond: For indemnifying any person or persons, firm, or corporation who shall have become bound or engaged as surety for nity. the payment of any sum of money, or for the due execution or performance of the duties of any office or position, and to account for money received by virtue thereof, fifty cents.

Certificate of

"Eight. Certificate of profits, or any certificate or memorandum showing an interest in the property or accumulations of any associa- profits, etc. tion, company, or corporation, and on all transfers thereof, on each one hundred dollars of face value or fraction thereof, two cents.

"Nine. 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 kind or description issued by brokers, or persons acting as such, for each note or memorandum of sale, not otherwise provided for in this Act, ten cents.

Contracts.

"Ten. Conveyance: Deed, instrument, or writing, whereby any Conveyances. lands, tenements, or other realty shall be sold, granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his, her, or their direc tion, when the consideration or value exceeds twenty-five hundred

Legacies and distributive shares of personal property. -exceeding

$10,000.

dollars and does not exceed three thousand dollars, twenty-five cents, and for each additional five hundred dollars or fractional part thereof in excess of three thousand dollars, twenty-five cents.

"Eleven. Entry of any goods, wares, or merchandise at any customhouse, either for consumption or warehousing, not exceeding one hundred dollars in value, twenty-five cents. Exceeding one hundred dollars and not exceeding five hundred dollars in value, fifty cents. Exceeding five hundred dollars in value, one dollar.

"Twelve. Entry for the withdrawal of any goods or merchandise from customs bonded warehouse, fifty cents.

"Thirteen. Passage tickets: Ticket, order, contract, or certificate for passage by any vessel from any port in the United States to a foreign port, costing fifty dollars, fifty cents; and for each fifty dollars or any part thereof in addition thereto, fifty cents."

SEC. 9. That Schedule B of said Act is hereby amended so as to read as follows:

'SCHEDULE B.

"Sparkling or other wines, when bottled for sale, upon each bottle containing one pint or less, one cent. Upon each bottle containing more than one pint, two cents."

SEC. 10. That section twenty-nine of said Act is hereby amended by adding at the end of said section the following:

"Provided, That nothing in this section shall be construed to apply to bequests or legacies for uses of a religious, literary, charitable, or educational character, or for the encouragement of art, or to legacies or bequests to societies for the prevention of cruelty to children, including all bequests or legacies of such character on which the tax imposed had not been paid or collected on the first day of March, nineteen hundred and one:

"And provided further, That the provisions of this Act and of the Act hereby amended shall not be held to apply to any estate where the testator or intestate died before June thirteenth, eighteen hundred and ninety-eight," so that said section as amended shall read as follows:

"LEGACIES AND DISTRIBUTIVE SHARES OF PERSONAL PROPERTY.

"SEC. 29. That any person or persons having in charge or trust, as administrators, executors, or trustees, any legacies or distributive shares arising from personal property, where the whole amount of such personal property as aforesaid shall exceed the sum of ten thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or -to take effect intended to take effect in possession or enjoyment after the death of the

after death.

-tax on lineal issue.

-descendant of brother, etc.

grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the United States, as follows-that is to say: Where the whole amount of said personal property shall exceed in value ten thousand and shall not exceed in value the sum of twenty-five thousand dollars the tax shall be:

"First. Where the person or persons entitled to any beneficial interest in such property shall be the lineal issue or lineal ancestor, brother, or sister to the person who died possessed of such property, as aforesaid, at the rate of seventy-five cents for each and every hundred dollars of the clear value of such interest in such property.

"Second. Where the person or persons entitled to any beneficial interest in such property shall be the descendant of a brother or sister

of the person who died possessed, as aforesaid, at the rate of one dollar and fifty cents for each and every hundred dollars of the clear

value of such interest.

"Third. Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother, of the person who died possessed, as aforesaid, at the rate of three dollars for each and every hundred dollars of the clear value of such interest.

-uncle, etc.

-brother, etc.,

"Fourth. Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the grand- of grandfather, father or grandmother, or a descendant of the brother or sister of the etc. grandfather or grandmother, of the person who died possessed, as aforesaid, at the rate of four dollars for each and every hundred dollars of the clear value of such interest.

-other degrees

"Fifth. Where the person or persons entitled to any beneficial interest in such property shall be in any other degree of collateral of relationship. consanguinity than is hereinbefore stated, or shall be a stranger in -stranger in blood to the person who died possessed, as aforesaid, or shall be a blood, etc. body politic or corporate, at the rate of five dollars for each and every hundred dollars of the clear value of such interest:

Legacies passing

"Provided, That all legacies or property passing by will, or by the laws of any State or Territory, to husband or wife of the person died to husband or wife possessed, as aforesaid, shall be exempt from tax or duty.

exempt.

"Where the amount or value of said property shall exceed the sum Personal estate of twenty-five thousand dollars, but shall not exceed the sum or value between $25,000 and $100,000. of one hundred thousand dollars, the rates of duty or tax above set forth shall be multiplied by one and one-half;

-between

"and where the amount or value of said property shall exceed the sum of one hundred thousand dollars, but shall not exceed the sum of $100,000 and $500,000. five hundred thousand dollars, such rates of duty shall be multiplied by two; "and where the amount or value of said property shall exceed the between sum of five hundred thousand dollars, but shall not exceed the sum of $500,000 and $1,000,000. one million dollars, such rates of duty shall be multiplied by two and one-half;

-exceeding

Legacies for re

"and where the amount.or value of said property shall exceed the sum of one million dollars, such rates of duty shall be multiplied by three: $1,000,000. "Provided, That nothing in this section shall be construed to apply to bequests or legacies for uses of a religious, literary, charitable, or ligious purposes, educational character, or for the encouragement of art, or to legacies etc., exempt. or bequests to societies for the prevention of cruelty to children, including all bequests or legacies of such character on which the tax imposed had not been paid or collected on the first day of March, nineteen hundred and one.

"And provided further, That the provisions of this Act and of the -time when Act hereby amended shall not be held to apply to any estate where the applicable. testator or intestate died before June thirteenth, eighteen hundred

and ninety-eight.”

SEC. 11. That section thirty of said Act is hereby amended so as to read as follows:

Substitute for 1898, June 13, ch. 448, § 30 (2

Supp. R. S., 799.)

"SEC. 30. That the tax or duty aforesaid shall be due and payable in one year after the death of the testator and shall be a lien and charge upon the property of every person who may die as aforesaid etc. for twenty years, or until the same shall, within that period, be fully paid to and discharged by the United States; and every executor, administrator, or trustee having in charge or trust any legacy or distributive share, as aforesaid, shall give notice thereof, in writing, to the collector or deputy collector of the district where the deceased

Tax to be a lien,

-payment.

nished.

grantor or bargainer last resided within thirty days after he shall have taken charge of such trust, and every executor, administrator, or trustee, before payment and distribution to the legatees, or any parties entitled to beneficial interest therein, shall pay to the collector or deputy collector of the district of which the deceased person was a resident, or in which the property was located in case of nonresidents. the amount of the duty or tax assessed upon such legacy or distributive share, and shall also make and render to the said collector or Schedules of leg- deputy collector a schedule, list, or statement, in duplicate, of the acies to be fur- amount of such legacy or distributive share, together with the amount of duty which has accrued, or shall accrue, thereon, verified by his oath or affirmation, to be administered and certified thereon by some magistrate or officer having lawful power to administer such oaths, in such form and manner as may be prescribed by the Commissioner of Internal Revenue, which schedule, list, or statement shall contain the names of each and every person entitled to any beneficial interest therein, together with the clear value of such interest, the duplicate of which schedule, list, or statement shall be by him immediately delivered, and the tax thereon paid to such collector; and upon such payment and delivery of such schedule, list, or statement said collector or deputy collector shall grant to such person paying such duty Receipts for pay- or tax a receipt or receipts for the same in duplicate, which shall be prepared as hereinafter provided.

-contents.

ments.

-force and ef

fect.

Neglect to pay tax.

-collector

"Such receipt or receipts, duly signed and delivered by such collector or deputy collector, shall be sufficient evidence to entitle such executor, administrator, or trustee to be credited and allowed such payment by every tribunal which, by the laws of any State or Territory, is, or may be, empowered to decide upon and settle the accounts of executors and administrators.

"And in case such executor, administrator, or trustee shall refuse or neglect to pay the aforesaid duty or tax to the collector or deputy collector, as aforesaid, within the time herein before provided, or shall neglect or refuse to deliver to said collector or deputy collector the duplicate of the schedule, list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall neglect or refuse to deliver the schedule, list, or statement of such legacies, property, or personal estate, under oath, as aforesaid, or shall deliver to said collector or deputy collector a false schedule or statement of such legacies, property, or personal estate, or give the names and relationship of the persons entitled to beneficial interests therein untruly, or shall not truly and correctly set forth and state therein the clear value of such beneficial interest, or where no administration upon such property or personal estate shall have been granted or allowed under to existing laws, the collector or deputy collector shall make out such prepare schedule, lists and valuation as in other cases of neglect or refusal, and shall assess the duty thereon; and the collector shall commence appropriate -legal proceed- proceedings before any court of the United States, in the name of the ings to recovertax. United States, against such person or persons as may have the actual or constructive custody or possession of such property or personal estate, or any part thereof, and shall subject such property or personal estate, or any portion of the same, to be sold upon the judgment or decree of -disposition of such court, and from the proceeds of such sale the amount of such tax proceeds. or duty, together with all costs and expenses of every description to be allowed by such court, shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or persons as shall establish title to the same. "The deed or deeds, or any proper conveyance of such property or personal estate, or any portion thereof, so sold under such judgment or decree, executed by the officer lawfully charged with carrying the

etc.

Force of judg

ment.

same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal estate from the lien or charge thereon created by this Act.

Records as to

"And every person or persons who shall have in his possession, charge, or custody any record, file, or paper containing, or supposed property open to inspection. to contain, any information concerning such property or personal estate, as aforesaid, passing from any person who may die, as aforesaid, shall exhibit the same at the request of the collector or deputy collector of the district, and to any law officer of the United States, in the performance of his duty under this Act, his deputy or agent, who may desire to examine the same. And if any such person, having in his possession, cha ge, or custody any such records, files, or papers, shall penalty for rerefuse or neglect to exhibit the same on request, as aforesaid, he shall forfeit and pay the sum of five hundred dollars:

fusal.

Force of recital

Penalty for will

ful neglect of ex

ecutor, etc.

-deduction of

Provided, That in all legal controversies where such deed or title shall be the subject of judicial investigation, the recital in said deed in deed. shall be prima facie evidence of its truth, and that the requirements of the law had been complied with by the officers of the Government: "And provided further, That in case of willful neglect, refusal, or false statement by such executor, administrator, or trustee, as aforesaid, he shall be liable to a penalty of not exceeding one thousand dollars, to be recovered with costs of suit. Any tax paid under the provisions of sections twenty-nine and thirty shall be deducted from the particular tax paid. legacy or distributive share on account of which the same is charged." SEC. 12. That from and after the passage of this Act the Secretary Agent to investiof the Treasury, upon the recommendation of the Commissioner of gate tax on legaInternal Revenue, is authorized to appoint a competent person, at an annual salary of three thousand dollars, whose special duty it shall be to conduct such investigations as may be necessary to secure the efficient enforcement of the tax imposed upon legacies and distributive shares of personal property by this Act, and the Commissioner of Special agent for Internal Revenue may also from time to time assign one or more special investigations. agents to aid in such investigations.

SEC. 13. That section thirty-five of said Act is hereby amended so as to read as follows:

66

cies, etc.

Mixed flour. Substitute for 1898, June 13, ch. 448, § 35 (2 Supp. R S., 801).

-defined.

'SEC. 35. That for the purposes of this Act, the words 'mixed flour' shall be taken and construed to mean the food product resulting from the grinding or mixing together of wheat, or wheat flour, as the principal constituent in quantity, with any other grain, or the product of any other grain, or other material, except such material, not exceed ing five per centum in quantity, and not the product of any grain, as is commonly used for baking purposes: "Provided, That when the product resulting from the grinding or -product from mixing together of wheat or wheat flour with any other grain, or the ing wheat with grinding or mixproduct of any other grain, of which wheat or wheat flour is not the other grain, etc. principal constituent as specified in the foregoing definition, is intended for sale, or is sold, or offered for sale as wheat flour, such product shall be held to be mixed flour within the meaning of this Act. SEC. 14. That section eighteen of said Act is hereby repealed.

Tax on telegrams repealed. Repeal of ch. +48, § 18 (2 Supp. R. S., 788). Effect.

SEC. 15. That the provisions of this Act shall take effect on and after, 1898, June 13, the first day of July, nineteen hundred and one, except where otherwise expressly provided. [March 2, 1901.]