Immediate delivery, sale for, not taxes 6. Promissory 7. Conveyances $100 to $500, tional, $500, 50c more than six months, or both, at the discretion of the court. That no bill, memorandum, agreement, or other evidence of such sale, or agreement of sale, or agreement to sell, in case of cash sales of products or merchandise for immediate or prompt delivery which in good faith are actually intended to be delivered shall be subject to this tax. 6. Drafts or checks payable otherwise than at sight or on demand, promissory notes, except bank notes issued for circulation, and for each renewal of the same, for a sum not exceeding $100, 2 cents; and for each additional $100 or fractional part thereof, 2 cents. 7. Conveyance: Deed, instrument, or writ50c. Each addling, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for each additional $500 or fractional part thereof 50 cents: Provided, That nothing contained in this paragraph shall be so construed as to impose a tax upon any instrument or writing given to secure a debt. 8. Custom-house Less than $100, 8. Entry of any goods, wares, or merchandise at any custom-house, either for consumption or warehousing, not exceeding $100 in value, 25 Over 500, $1.00 cents; exceeding $100 and not exceeding $500 in value, 50 cents; exceeding $500 in value, $1. 9. Custom-house entries for with. drawal, 50c 9. Entry for the withdrawal of any goods or merchandise from customs bonded warehouse, 50 cents. 10. Passage $30, $1 tax Costing from $30 $5 tax 10. Passage ticket, one way or round trip, tickets, tax on for each passenger, sold or issued in the United Costing less than States for passage by any vessel to a port or place to $60, $3 tax not in the United States, Canada, or Mexico, if Costing over $60, costing not exceeding $30, $1; costing more than $30 and not exceeding $60, $3; costing more than Costing less than $10, no tax $60, $5; Provided, That such passage tickets, costing $10 or less, shall be exempt from taxation. 10c 11. Proxy for voting at any election for 11. Proxies, tax officers, or meeting for the transaction of business, of any incorporated company or association, except religious, educational, charitable, fraternal, or literary societies, or public cemeteries, 10 cents. 12. Power of attorney granting authority to do or perform some act for or in behalf of the grantor, which authority is not otherwise vested in the grantee, 25 cents: Provided, That no stamps shall be required upon any papers necessary to be used for the collection of claims from the United States or from any State for pensions, back pay, bounty, or for property lost in the military or naval service or upon powers of attorney required in bankruptcy cases. 12. Power of tax 25c attorney, cards, tax 5c 13. Playing cards: Upon every pack of play- 13. Playing ing cards containing not more than fifty-four per pack cards, manufactured or imported, and sold, or removed for consumption or sale, after the passage of this Act, a tax of 5 cents per pack in addition to the tax imposed under existing law. 1c for each 14. Parcel-post packages: Upon every par- 14. Parcel post, cel or package transported from one point in the postage United States to another by parcel post on which the postage amounts to 25 cents or more, a tax of 1 cent for each 25 cents or fractional part thereof charged for such transportation, to be paid by the consignor. No such parcel or package shall be transported until a stamp or stamps representing the tax due shall have been affixed thereto. War estate tax Supplementary to tax imposed 8, 1916 TITLE IX.-WAR ESTATE TAX. SEC. 900. That in addition to the tax imposed by Act of Sept. by section two hundred and one of the Act entitled "An Act to increase the revenue, and for other purposes," approved September eighth, nineteen hundred and sixteen, as amended Basis of tax Rates of tax $50,000 to $150,000 to $250,00012% tax $250,000 to $450,000 to $1,000,00022% tax $1,000,000 to $2,000,000 to $3,000,000— 32% tax (a) A tax equal to the following percentages of its value is hereby imposed upon the transfer of each net estate of every decedent dying after the passage of this Act, the transfer of which is taxable under such section (the value of such net estate to be determined as provided in Title II of such Act of September eighth, nineteen hundred and sixteen): One-half of one per centum of the amount of such net estate not in excess of $50,000; One per centum of the amount by which such net estate exceeds $50,000 and does not exceed $150,000; One and one-half per centum of the amount by which such net estate exceeds $150,000 and does not exceed $250,000; Two per centum of the amount by which such net estate exceeds $250,000 and does not exceed $450,000; Two and one-half per centum of the amount by which such net estate exceeds $450,000 and does not exceed $1,000,000; Three per centum of the amount by which such net estate exceeds $1,000,000 and does not exceed $2,000,000; Three and one-half per centum of the amount by which such net estate exceeds $2,000,000 and does not exceed $3,000,000; $3,000,000 to Four per centum of the amount by which such $4,000,000net estate exceeds $3,000,000 and does not exceed 4% tax $4,000,000; $5,000,000— Four and one-half per centum of the amount $4,000,000 to by which such net estate exceeds $4,000,000 and 42% tax does not exceed $5,000,000; $8,000,000— Five per centum of the amount by which such $5,000,000 to net estate exceeds $5,000,000 and does not exceed % tax $8,000,000; $10,000,000— Seven per centum of the amount by which such $8,000,000 to net estate exceeds $8,000,000 and does not exceed 7% tax $10,000,000; and Ten per centum of the amount by which such over net estate exceeds $10,000,000. SEC. 901. That the tax imposed by this title shall not apply to the transfer of the net estate of any decedent dying while serving in the military or naval forces of the United States, during the continuance of the war in which the United States is now engaged, or if death results from injuries received or disease contracted in such service, within one year after the termination of such war. For the purposes of this section the termination of the war shall be evidenced by the proclamation of the president. TITLE X.-ADMINISTRATIVE PROVISIONS. $10,000,000— 10% tax apply to estates Tax does not transferred as while in miliu. S. or as a received in result of death tary service of result of injuries such service Administrative provisions Application of SEC. 1000. That there shall be levied, col- Virgin Islands lected, and paid in the United States, upon arti- Act to cles coming into the United States from the West Indian Islands acquired from Denmark, a tax equal to the internal-revenue tax imposed in the United States upon like articles of domestic manufacture; such articles shipped from said islands to the United States shall be exempt from the payment of any tax imposed by the internal-rev Extension of present administrative provisions to this Act Returns by taxable persons enue laws of said islands: Provided, That there shall be levied, collected, and paid in said islands, upon articles imported from the United States, a tax equal to the internal-revenue tax imposed in said islands upon like articles there manufactured; and such articles going into said islands from the United States shall be exempt from payment of any tax imposed by the internal-revenue laws of the United States. SEC. 1001. That all administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a part of this Act, and every person, corporation, partnership, or association liable to any tax imposed by this Act, or for the collection thereof, shall keep such records and render, under oath, such statements and returns, and shall comply with such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe. SEC. 1002. That where additional taxes are imposed by this Act upon articles or commodities, upon which the tax imposed by existing law has been paid, the person, corporation, partnership, or association required by this Act to pay the tax shall, within thirty days after its passage, make return under oath in such form and under such regulations as the Commissioner of Internal Revenue with the approval of the Secretary of the time of payment Treasury shall prescribe. Payment of the tax shown to be due may be extended to a date not exceeding seven months from the passage of this Act, upon the filing of a bond for payment in such form and amount and with such sureties as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Extension of |