Page:United States Statutes at Large Volume 30.djvu/498

 FlFTY·FIFTH CONGRESS. Sess. II. Ch. 448. 1898. 459 and the matter or thing to which it refers; and any person or persons —u1:¤¤=¤¤¤yf¤rf¤i1¤r¤¤¤ liable to pay the tax as herein provided, or anyone who acts in the ° `°"°°°‘ matter as agent or broker for such person or persons, who shall make any such sale or agreement of sale, or agreement no sell, or who shall, in pursuance of any such sale, agreement of sale, or agreement to sell, deliver any such products or merchandise without a bill, memorandum, or other evidence thereof as herein required, or who shall deliver such bill, memorandum, or other evidence of sale, or agreement to sell, without having the proper stamps aihxed thereto, with intent to evade the foregoing provisions, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred · nor more than one thousand dollars, or be imprisoned not more than six months, or both, at the discretion of the court. Bank check, draft, or certificate of deposit not drawing' interest, or “]_’¤¤k¤¤¤¤k··¤r¤f¤» order for the payment of any sum of money, drawn upon or issued by "` any bank, trust company, or agy person or persons, companies, or corrations at sight or on deman two cents., P0Bill of exchange (inland), draft, certificate of deposit drawing interest, clgiegd ri¤¤ of ¤¤=- or order for the payment of any sum of money, otherwise than at sight swfés,. °”°°”"°" or on demand, or any promissory note except bank notes issued for circulation, and for each renewal of the same, for a sum not exceeding one hundred dollars, two cents; and for each additional one hundred ` dollars or fractional part thereof in excess of one hundred dollars, two cents. And from and after the first day of July, eighteen hundred and Mmwy orders. ninety-eight, the provisions of this paragraph shall apply as well to original domestic money orders issued by the Government of the United States, and the price of such money orders shall be increased by a sum equal to the value of the stamps herein provided for. Bill of exchange (foreign) or letter of credit (including orders by °,£;;*j£;cbm¤ of ·¤- telegraph or otherwise for the payment of money issued by express or -drawn aiigiy. 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, four cents, and for each one hundred dollars or fractional part thereof in excess of one hundred dollar four cents. lf drawn in séts of two or more: For every bill of each set, where —dr¤w¤i¤ two sm. the sum made payable shall not exceed one hundred dollars, or the equivalent thereof, in any foreign currency in which such bill may be expressed, according to the standard of value fixed by the United States, two cents; and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, two cents. Bills of lading or receipt (other than charter party) for any goods, mn'"' ’““"¤· merchandise, or effects, to be exported from a port or place in the ·**P°’*°· United States to any foreign port or place, ten cents. _ Exrnuss un ivnmonrz lt shall be the duty of every railroad or f,§§,f;'§:,“‘§§'§{f,“§; steamboat company, carrier, express company, or corporation or person Minswhose occupation is to act as such, 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: _ Pmrided. That but one bill of lading shall be required on bundles or §§,°}’,‘j‘{‘,, ,,, m,,,, packages of newspapers wheninclosed in one general bundle at the time relgvné of shipment. Any failure to issue such bill of lading, manifest, or other °" ty' memorandum, as herein provided, shall subject such railroad or steamboat company, carrier, express company, 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.