Page:United States Statutes at Large Volume 30.djvu/490

FIFTY-FIFTH CONGRESS. Sess. II. OH. 448. 1898. 45] taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year: Dealers in leaf tobacco whose annual sales do not exceed fifty thousand pounds shall each pay six dollars. Dealers in leaf tobacco whose annual sales exceed fifty thousand and do not exceed one hundred thousand pounds shall pay twelve dollars, and if their annual sales exceed one hundred thousand pounds shall pay twenty-four dollars. Dealers in tobacco whose annual sales exceed fifty thousand pounds shall each pay twelve dollars. ; Every person whose business it is to sell, or offer for sale, manufac- "D•>=1¤r."d<—>H¤¤d. tured tobacco, snud, or cigars shall be regarded as a dealer in tobacco: Provided, That no manufacturer of tobacco, snuff, or cigars shall be fiQ;?`;;,, t required to pay a special tax as dealer in manufactured tobacco and mm as u£;°iTe£.° . cigars for selling his own products at the place of pianufacture. ~ Manufacturers of tobacco whose annual sales do not exceed fifty Tn cn manufacthousand pounds shall each pay six dollars. t""" Manufacturers of tobacco whose annual sales exceed fifty thousand - and do not exceed one hundred thousand pounds shall each pay twelve dollars. Manufacturers of tobacco whose annual sales exceed one `hundred thousand pounds shall each pay twenty-four dollars. Manufacturers of cigars whose annual sales do not exceed one hundred thousand cigars shall each pay six dollars. . Manufacturers of cigars whose annual sales exceed one hundred thousand and do not exceed two hundred thousand cigars shall each pay twelve dollars. Manufacturers of cigars whose annual sales exceed two hundred thousand cigars shall each pay twenty-four dollars. . And every person who carries on any business or occupation for wP¤¤¤1t¢£·x f<>r f¤i1¤r• which special taxes are imposed by this Act, without having paid the P" ‘ special tax herein provided, shall, besides being liable to the payment of such special tax, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court. Sec. 5. Until appropriate stamps are prepared and furnished, the 0,§‘j{’§;’,§§fY “°° °‘ stamps heretofore used to denote the payment of the internal-revenue tax on fermented liquors, tobacco, snuff, cigars and cigarettes may be stamped or imprinted with a suitable device to denote the new rate of —¢¤ iw ¤¤¤rk¤d M <¤•·· tax, and shall be affixed to all packages containing such articles on ”°°° ""' "‘°°' which the tax imposed by this Act is paid. And any person having —i¤¤¤•> of in lieu of possession of unaiiixed stamps heretofore issued for the payment of the "'“"'"k°d ‘"""“’°‘ tax upon fermented liquors, tobacco, snuff, cigars, or cigarettes shall present the same to the collector of the district, who shall receive them at the price paid for such stamps by the purchasers and issue in lieu thereof new or imprinted stamps at the rate provided by this Act. ADHESIVE STAMPS. Adhesive stamps. Sec. 6. That on and after the first day of July, eighteen hundred and -¤¤ b·»m1e.e¤.e. ninety-eight, there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A of this Act, or for or in respect of the vellum, pen, p. lss. parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several taxes or sums of money set down in figures against the same, respectively, or other- _ wise specified or set forth in the said schedule. And there shall also be levied, collected, and paid, for and in respect .e¤ medicines. ere. to the medicines, preparations, matters, and things mentioned and described in Schedule B of this Act, manufactured, sold, or removed PWM62-