Page:United States Statutes at Large Volume 30.djvu/487

 448 FIFTY-FIFTH CONGRESS. Sess. II. Cns. 447, 448. 1898. We 9* “¤°¤ bs *3- Baltimore and Ohio and Baltimore and Potomac railroads: And pro- $$,`§°§?"°g’ °°°" mvided further, That nothing herein contained shall be construed to prohibit the Congress from authorizing any other railroad company owning and operating or to own and operate any connecting or intersecting railway to use said extended lines, or either of them, or any part thereof, upon such terms as it may prescribe. 0¥·¤s=¤i<>¤¤.¤f ·=l·¤¢· Sec. 8. That the rights conferred and the duties and obligations gin-i.l§B.i°Ph°°bl° t° imposed upon said company by its charter, or by subsequent legislation, shall be held to extend and apply to the extensions herein provided . {,’{°;·:°·D, wu of for: Provided; That nothing herein shall be construed to authorize the tml-¥c.»mpa¤i¤¤.y Columbia Railway to occupy the right of way of any other company. A'”°'“““°“° Sec. 9. That Congress reserves to itself the right to alter, amend, or repeal this Act. Approved, June 13, 1898. ·T¤¤¤ 13-I6! CHAP. 448.-Au Act To provide ways and means to meet war expenditures, and _""*"” for other purposes. Be it enacted by the Senate and House of Representatives of the United Tum to ·¤¤¤¤ ww States of America in Congress assembled, - That there shall be paid, in lieu `Zl’,°,{’d‘}`f,'f§,`,}°,t.,,; of the tax of one dollar now imposed by law, a tax of two dollars on all ¤<1¤•¤¤· beer, lager beer, ale, porter, and other similar fermented liquors, brewed ' or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, for every barrel containing not more than thirty- one gallons; and at a like rate for any other quantity or for the fractional n. s., m.:=m,pcs1. parts of a barrel authorized and defined by law. And section thirty- """“"°"‘ three hundred and thirty-nine of the Revised Statutes is hereby amendrmu-»•, ed accordingly: Provided, That a discount of seven and one-half per °"""” ‘““°°"“”· centum shall be allowed upon all sales by collectors to brewers of the Cqllwrwn. etc-. of stamps provided for the payment of said tax: Provided further, That {‘,[[‘2§,'§{,"‘,*;f,fQ‘,§‘,,,§’§‘,l*'*' the additional tax imposed in this section on all fermented liquors storedin warehouse to which a stamp had been affixed shall be assessed and collected in the manner now provided by law for the collection of taxes not paid by stamps. SPECIAL TAXES. · ¤¤·>¤i¤¤1¤¤¤¤¤- Sec. 2. That trom and after July first, eighteen hundred and ninety- eight, special taxes shall be, and hereby are, imposed annually as \ follows, that is to say: -.m ummm. One. Bankers using or employing a capital not exceeding the sum of twenty-five thousand dollars shall pay fifty dollars; when using or employing a capital exceeding twenty-tive thousand dollars, for every additional thousand dollars in excess of twenty-five thousand dollars, two dollars, and in estimating capital surplus shall be included. The amount of such annual tax shall in all cases be computed on the basis —·»~m·m<>¤. of the capital and surplus for the preceding. fiscal year. Every person, firm, or company, and every incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount Prvviw- or sale, shall be a banker under this Act: Provided, That any savings E"‘ """"”‘ bunk having no capital stock. and whose business is confined to receiving deposits and loaning or investing the same for the benefit of its depositors, and which does no other business of banking. shall not be subject to this tax. ' jg21m;;?;?- Two. Brokers shall pay fifty dollars. Every person, iirm, or company, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money. bank notes, promissory notes, or other