Page:United States Statutes at Large Volume 38 Part 1.djvu/782

 SIXTY—THIRD CONGRESS. Sess. II. Ch. 331. 1914. 763 25 cents: Provided, That no stam shall be uiredu on an a is P'¤¤@··>· necessary to be used for the ccslection ofrgllaims frclim their ¤x1<;¤°i>1Sw1(<il1cLalms’ m" States for pensions, back pay, bounty, or for property lost in the mihtary or naval. service. Protest: Upon the protest of every note, bill of exchange, accept- P*°*°°°°- ance, check_or draft, or any marine protest, whether rotested by a notary public or by any other officer who may be authorized by the law o any State or States to make such protest, 25 cents. Every seat sold in a palace or parlor car and every berth sold in a mpfggyd S‘°°P*°€ sleeping car, 1 cent, to e paid by the company selling the same. ` Sonnnuus B. S¤¤¤>¤*·= B- Perfumery and cosmetics and other similar articles: For and upon ,¤}’*§,L””°'Y· °°°’¤°*# every packet, box, bottle, pot, phial, or other inclosure containing ’ any essence, extract,_ toilet water, cosmetic, vaseline, petrolatum, hair 011, 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 hereafter be called, known, or distinguished, used, or applied as (perfumes or as cosmetics, and sold or removed for consumption an sale in the United States, where such packet, R"' box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed at the retail price or value the sum of 5 cents, one-eighth of 1 cent. — _Wlrere such packet box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of 5 cents, apd shall not exceed the retail price or value of 10 cents, two-eighths o cent. Where such packet, box, bottle, pot pbial, or other inclosure, with its contents, shall exceed the  price or value of 10 cents and shall not exceed the retail price or value of 15 cents, threee` hths of 1 cent. 1gWhere such lpacket, box, bottle, pot, phial, or other inclosure,with its contents, shal exceed the retail price or value of 15 cents and shall not exceed the retail price or value of 25 cents, five-eighths of 1 cent. And for each additional 25 cents of retail price or value or fractional part thereof in excess of 25 cents, §V6···6Agl1tl1S of 1 cent. Chewing gum or substitutes therefor: For an upon each box, cuewmrgum. carton, jar, or other package containing chewing gum of not more than $1 of actual retai value, 4 cents; if exceeding $1 of retail value, for each additional dollar or fractional {part thereof, 4 cents; under such regulations as the Commissioner o Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. hat all articles and preparations provided for in this schedule mI;gg;g·¤*¤¤ ¤¤i¤*¤¤ which are in the hands of manufacturers or of wholesale or retail ` dealers on and after December first, nineteen hundred and fourteen shall be subject to the payment of the stamp taxes herein provided for, but it shall be deemed a com liance with this Act as to such articles on hand in the hands of wlilolesale or retail dealers as aforesaid who are nth. the manufacturers thereof to aflix the proper adhe- memxinzwgt time or sive tax stamp at the time the packet, box, bottle, pot, or phial, or °°°°°° ` other inclosure with its contents is sold at retail. There shall be an allowance of drawback on articles mentioned in &,§,§“B§‘Q°P§,§§df“°‘ Schedule B of this Act on which any internal-revenue tax 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 P°Y¤°¤* °'- the Treasury on the Treasurer of the United States, out of any mong arising from internal taxes not otherwise appropriated: Provrd, pgs. That no allowance of drawback shall be made for any such articles °““°" exported prior to the date this Act becomes effective. The evidence