Page:United States Statutes at Large Volume 30.djvu/502

FIFTY-FIFTH CONGRESS. Sess. II. Ch. 448. 1898. 463 Where such packet, box, bottle, pot, phial, or other inclosure, with its —¤ft¤¤¤ cmscontents, shall exceed the retail price or value of ten cents and shall not exceed at the retail price or value the sum of fifteen cents, three-eighths of one cent. · Where each packet, box, bottle, pot, phial, or other inclosure, with its ·*”°”‘Y*"° °°¤*¤· contents, shall exceed the retail price or value of fifteen cents and shall not exceed the retail price or value of twenty-five cents, live-eighths of one cent. And for each additional twenty-five cents of retail price —•¤¤¤<><1i¤g twenty or value or fractional part thereof in excess of twenty-five cents, live- H" °°""` _ eighths of one cent. » · Perlnmery and cosmetics and other similar articles: For and upon ,cf‘;{£f”°°’Y· °°='·m°*· every packet, box, bottle, pot, phial,-or other inclosnre containing any ” essence, extract, toilet water, cosmetic, vaseline, petrolatnm, hair oil, pomade, hair dressing, hair restorative, hair dye, tooth wash, dentifrice, tooth- paste, aromatic cachous, or any similar substance or article, by whatsoever name the same heretofore have been, now are, or may here— after be called, known, or distinguished, used or applied, or to be used or applied as perfumes or as applications to the hair, mouth, or skin, or otherwise used, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, —c·>¤¤i¤g not mm or other inclosure, with its contents, shall not exceed at the retail price °h““ H" °°"t°‘ or value the sum of five cents, one-eighth of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its —f¤¤ •¤·¤¢¤· contents, shall exceed the retail price or value of five cents, and shall not exceed the retail price or value of ten cents, two-eighths of one ‘ cent. ' Where such packet, box, bottle, pot, phial, or other inclosure, with —¤ft¤¤¤ cmsits contents, shall exceed the retail price or value of ten cents and shall not exceed the retail price or value of ilfteen cents, three·eighths of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with —*=w¤¤¤y—fi\‘¤ ¤¤¤t¤- its contents, shall exceed the retail price or value of fifteen cents and shall not exceed the retail price or value of twenty-nve cents, nve-eighths of one cent. And for each additional twenty-five cents of retail price —e:ce¤di¤g twenty- or value or fractional part thereof in excess of twenty-five cents, five- H" °““"‘ eighths of one cent. Chewing gum or substitutes therefor: For and upon each box, carton, €l¤•¤wi¤z z¤¤¤- ¤¤¤- jar, or other package containing chewing gum of not more than one dollar of actual retail value, four cents; if exceeding one dollar of retail value, for each additional dollar or fractional part thereof, four cents; under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. 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. That all articles and preparations provided for in this schedule which _ Sgmys an gnicietj are in the hands of manufacturers or of wholesale or retail dealers on {E.,;,;; W °” “ “ the iirst day of July, eighteen hundred and ninety-eight, shall be subject to the payment of the stamp taxes herein provided for, but it shall ggsgegggojg $**1; 2*** be deemed a compliance with this Act as to such articles on hand in samp on ms. Y the hands of wholesale or retail dealers as aforesaid who are not the manufacturers thereof to affix the proper adhesive tax stamp at the time the packet, box, bottle, pot, or phial, or other inclosnre with its contents is sold at retail. Sec. 26. There shall be an allowance of drawback on articles men- b Aélewygggdmjj tioned in Schedule B of this Act on which any internal-revenue tax ng pile inamaiqev. shall have been paid, equal in amount to the stamp tax paid thereon, °““° ““· and no more, when exported, to be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal taxes not otherwise appropriated: Provided, That §;·;j¢¤-Mable to up no allowance of drawback shall be made for any such articles exported mia datum prior prior to July first, eighteen hundred and ninety-eight. The evidence ‘°,g"Q‘}f,{,},;;{‘,‘{-**p_,.m_,¤, that any such tax has been paid as aforesaid shall be furnished to the or m.