Page:United States Statutes at Large Volume 14.djvu/175
of a mortgage the same stamp tax upon the amount remaining unpaid thereon as is herein imposed upon a mortgage for the same amount. Also by striking out the words "mortgage or" in said proviso. AlsoDomestic and inland bills of lading. by inserting the words "domestic and inland bills of lading and" after "than" and before "those" in the first line of said schedule.
That schedule B be amended, under the head of contract, by striking out the words following: "Stocks, bonds,"Bill or memorandum of sale or contract for sale of stocks, &c. and "notes of hand." Also, by inserting under the head of contract, after the words "for each note or memorandum of sale, ten cents," the words following: Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities, shall pay a stamp tax at the rate provided in section ninety-nine.
Schedule C amended.
Photographs.
That schedule C be amended by striking out the paragraph in relation to photographs.
That schedule C be further amended by striking out the paragraph relating to cigar lights and wax tapers,Cigar lights, wax tapers. and inserting in lieu thereof the following: For wax tapers, double the rates herein imposed upon friction or lucifer matches; on cigar lights, made in part of wood, wax, glass, paper, or other materials, in parcels or packages containing twenty-five lights or less in each parcel or package, one cent; when in parcels or packages containing more than twenty-five and not more than fifty lights, two cents; for every additional twenty-five lights or fractional part of that number, one cent additional; and by striking out all after the words "playing cards," and inserting in lieu thereof the following:—
Playing cards. For and upon every pack, not exceeding fifty-two cards in number, irrespective of price or value, five cents;
Preserved meats, fish, vegetables, &c. For and upon every can, bottle, or other single package, containing meats, fish, shell-fish, fruits, vegetables, sauces, sirups, prepared mustard, jams or jellies contained therein and packed or sealed, made, prepared, and sold, or offered for sale, or removed for consumption in the United States, on and after the first day of October, eighteen hundred and sixty-six, when such can, bottle, or other single package, with its contents shall not exceed two pounds in weight, the sum of one cent ($0.01).
When such can, bottle, or other single package, with its contents, shall exceed two pounds in weight, for every additional pound or fractional part thereof, one cent ($0.01).
Section 171.
No claim for drawback, unless presented, &c.
That section one hundred and seventy-one be amended by adding thereto the following proviso: Provided also, That no claim for drawback on any articles of merchandise exported prior to June thirtieth, eighteen hundred and sixty-four, shall be allowed unless presented to the commissioner of internal revenue within three months after this amendment takes effect.
Section 179.
Collectors to prosecute for fines, penalties, and forfeitures.