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About Oregon City enterprise. (Oregon City, Or.) 1891-194? | View Entire Issue (June 24, 1898)
ORKQON CITV ENTKKPUISK FRIDAY,4 JUNE 24, -1898 7 THE WAR, REVENUE BILL "Where Uncle Sam's Fighting Money It Raised. 7008 BUBJEOT TO STAMP TAX. Th Mnnr to lie levied o User, Tnbne. so, flour, Telephon M"i Tl (rami, Itallroad TlekaU. Medloln.e, Oil lt4 ngnr Th llond nd Nslgnlornf Fanfares, An Act to Provldo Way and' Moan to Meet War KiNMiUltiiri and Kur Oilier rurpn"- lie It ounobid by I tin sonata and house nf representative if llin United Hlnle of America In ooiikii's assembled, Thntthar ihnll lie pnld, In lli-ii nf tlm tax of l now 1 in hmwm! by law, a tux of I'J on nil lieer, Intfur Iht, hIk, Hirl r and other similar fermented lliimni, brewed or innnufiw tnriMl mid Willi or stored In warehouse, or removed for noiiKti iiiptlon or snlo within ths United HI nles, liy whatever nnme mrh lliiiom inny ba railed, for every barrel -contaluliis; mil more than 81 Midlon, and t n Ilk mlii for any other quantity or for the fractional mrt of barrel auihnr I nil nnd defined bylnw. And section B:ii of llin revised statuim I himliy amended (wvirtllnKly, provide!, Hint a discount of 7 )'r centum sluill be allowed iim nil nli byonllnclnrs to brewers of tho stamps irovldcd fur tho pnyinent of mild tot. Hirlnl Tsse. Boo. 9. Tlint from ami after July 1, imiH, MX'litl linen ahull Ui ami hereby lira tutMMH.-l annually on follows tlint U to ay I I. nnnker using iiri'in)iloyliiK ft capital not txiwilliiK Ihit sum of '.,.i,lMKl shnll pny M. When indnKur employ Inn; nrapl tnl mcihkIIhk li'.VtMio. for every additional l.tHMl III usees of f .'.!, IKHl.tJ, and In estl innllliK rnpllitl surplus shall U Itirliuliil J'luia mil of mu ll iiiuiiiiil tax sliull In jl rn Ihi minulcd nil tin' lumls of the nluil nml surplus fur the pnvedliiu flwnl year. Any nivIiiks bunk hiivlnit no enpl tnl mm k nml wIiiim' liii-lih' I cuiillm-d to rvrclvliitf ih'1'imlin mill lonnliiK or In Vest Inn the sumo f ir the Is'lielll of Its lie jMwItom. nml which iI'M it no oilier hulne of ImnkliiK. Kli'ill "l,t Iw subject to this tilX. U rtmlier shall my.vi. K.very person, firm or company w lnme lnilnii It Into iii'Untlnlu iiiri'liiiw' or miIi-h of link, ImmiiIh, I'li'linnui'. ImiIIIoii, ml mil inoni'y, Iwiik iioii, iimml' ory iinti-n nr oilwr -ourli Ii-m fur llifiinu'lcin or otlirrn uluill lw H'lfiinliil n it lirokiT, inivliliil tliui nny iMrwni hnvltitf imiIiI tlm nini'lnl lx nun Imnkxr imll not U niulnil U iwy tlm hvIii1 tnx iw n lirokrr. 8. I'n lilimkiTu ulinll my t JO. 4. (' Mvlnl liniki-m olinll ny ?0. &. Ciipiloin lionwi lirukrnt "hull ny 1 10, ft. lYoiirli-bini of thwitrrn, intiM'iiiimnml onwrt Itnltn In rltli- Imvlnu mom limn SR.OtHl toiiilnilon mi nIiowii liy llin liwt prwiwllim i;nlll hlnt oiiiih nlmll my $UH). 7. Tho iroirlitor or ihiirli4ini of clr UMlinll 'y I'MJ. 8. I'rirli torn or nrnl of nil othrr pnlillo Dilillillloim or how for 11101117 hull ny 1 10, nil lint oinxvlul tnx Klinll t nmlrM for rliltiltloiiwltliln nny ono tntx, territory ortlm llirlit of Columbia. 0. I'mprMorn of UmlliiK nlliyi nnd bllllnnt moiii ahull pny 1 for inch nlioy . or told. TobMM, Cigar. Clrll and InulT. rx. I. Tlint thfrn uliull, In Ih'U of the tnx now iiiHNmt by Inw, 1 loviitl nml oolln'tml tnx of 19 i'iila r mml nm All tohaiTO and nauff, howitvvr iinimr0, maniifwrnrfd nntl aolil or nmiovixl for onmmiitUn or anlf, and upon oltfnrx nnil lirmrtu which ahnll t iiimiuf'tun'd nil mid or ivmorwl for oomiiiiiitlon or ami Ibrre ahnll bo lnvliil nnd oolliwlwl tho folluwlna tnioa. to ba Imlil by tho liia.nu facturrr thimof nanwly, tax of IS.00 ixir thouanml on olunra of all diwrlithtii made of tohawo or any ullwtltuto thorn for and wolghlng more than throe pouniU par thouaand. and of II pnrthounnnd on rlgnr nindo of tobaono or any ttilMtltuta therefor nnd weighing not more than three round Ier thoumnd, nnd Ux of fl.OO per thouaand on olgarettmi made of tobacco or any aubatltute therefor and weighing more than three poundi per tbouiMiiid, nad 1.80oenU per thotiannd on olgarettea made of tobacco or any autxtl tut therefor and weighing not more than three pound per thouaand. The law aleo provide for tinaller package and tohacoo re me red from the factory or euntoin houao twfort the paaaage of till not bearing tnx atenip mail pay a Ux equal to one hnlf the difference between Ih Ux already paid and the tax levied In thl act upon uoh article. Mnx 4. That from and after July 1, 1I0, tpeclal taxes on tobacco dealor and ' manufacturer (hall be and hereby are Im posed annually a follow, the amount of uoh annual Uxe to be computed In all tM on th bael of the annual anle for the preceding fiscal year! Dealer In leaf tobaono whoee annual sale do not exceed S0.0OO nounds shall saoh pay 18. Denier In Unf tohacoo whoss annual tales exoeed 0,OO0 and do not exoeed 100,000 pound shall pay 113 and If their annual anle ex oeed 100,000 pound (halt pay 3. Deal rs In tobaooo whoee annual anle exceed eo.000 pound (hall each pay 111 Manu facturer of tobaooo whoee annual sale do not exceed 80,000 pound ihnll enoh pay tO. Manufacturer of tobaooo whoss an nual sale exoeed BO.oOO and do not exoeed 100,000 pound hall each pay 1 18. Man ufacturor of tobaooo who annual sales exoeed 100,000 pound ihall each pay 134. Manufacturers of clgnr whose annual ales do not exoeed 100,000 olgnrs shall nob pay 9. Manufacturer of cigar whose annual sales exoeed 100,000 and do not exceed 800,000 elgnr hall each pny 1S. Mnnufnoturer of clgnr whone an nual snlo exceed 800,000 cigar shnll each pny $84. And erery person who carrle on any tiuslnuiior oocujMitlon for which nporlnl tnxes nr liniKsud by thl act, without having pnld t he special tnx herein provid ed, shnll, btwlde being llnblo to tho pny tnont of such ipoclul tux, lie iIihiiihhI guilty of a misdemeanor and ujion conviction thereof nhiill iy ft flno of not more than 5()0 or In ImprlHonod not more than six months, or lioth, at the dlHurctlon of the court. Soo. 5. Until npproprlnto itamps nre prepared nnd furnished tho Htiuupn hereto foro lined to dimoto the pnyniitnt of tho In ternul rovenuo tnx on fcrmentwl lliiiorH, tobacco, snuff, clnar nnd clgnrcttcn may be Ktampcd or Imprlntctl with a miltnblo device to denote the new ruto of tax. And nny iiemon having poKncsHlon of iinnfllxcd stump heretofore liwued for tho pnyinent of tho tax upon fermented liquors, tobucoo, snuff, clgnr or cigarettes shall prutwtit the Mine to the collector of the district, who shnll rooolvs thciu at the price paid for such stomp by the purchasers and tssus In lien thereof new or Imprinted toins nt thn rnto provided by IIiIh tu t Adhenlve NIkmiH, Kihi H. That on mid nfior the llrit 1ny of .Inly, IHUH, then' xhiill hu levlinl, iillmit 1.; iiiui pnld, for nnd In rean't of the nev er 11 1 ImiiiiU, ilelHinliire or unrtlflenln of sUnik and of liitlnliledliCMi nml other iliNiU ninnts, Instrumiiiitn, mutter and thing mentioned nnd dimcrlhcd In nehcdulit A of thin ma, or for or In rmqinct of tho vellum, pnri limi'iit or pater liion which swell III siriiineiiU, Hinders or things, or uny of tliiim, shnll be written or printed by any KrMin or Hirwus, or (mrty who shnll Inuko, sign or Ihmuu the snmn, or for whom) Use or benefit the snrnu shall Ito made, signed or Issued, the sevurnl toxenor sum of money set down In flgunm ngiilnstthe snmn nmieollviily or otherwise mms:IIIix1 or set forth III the said seliiiliiln. And then) shall aim Ui levlinl, collected and unlit, for nnd In respect to the iiimII nines, piiiarntloiis, mnttcr mid things mentioned nnd dcrrlhcd In schedule 11 of thl net. inniiufmiturud, sold or removiMl for sale, thn several tnxe or sums of money set down In word or llgnre aguliist tho same ntqmollvuly or othiirwlso specified or set forth In svluxliiU I) of thl act. Heo. 7. That If any is-rsoti or persnns shall mukis sign or Issue, or emiso to Ixi iiimIo, slgniHl or Isnuiil, any Instriiiiieiit, document or imis r of nny kind or deserlp tlon whatsiMiver, without the same U'lng duly stmiiHil for diuiotliig th" tnx hereby IiiiixmmmI Ihenmii or without having there upon an ntlhcslvo stamp to deiioUi said tnx, such person orH-rsonssnaii iniius'iniu guilty of n mlMlemeauor mm iiin eonvic Hon iheniif shall nay n line of not more thiiii 1 1 mi, nl the dim -ret Ion of the couil, nml siieh Instrument, ilis'iiuieiit or pn'r, lis afori'salil, shall not bo roiiis-tent v I demit In any court. Heel Ion 8 provlilen N-niilllin for forgery nml iniinterfeltlng nml the iim of iilnd flumps, etc. l'on ronvlrtlon 'the culprit shall I my a linn of not h than t' nor more than t.'iiMior be liiiprliiiil not mom tlinii six iiiotitlis, or both, at the illw ivtlon Hon, IH.' That on and after ths first dny ' of July, IHUH, no telegraph company or Its num. I or umploist shall irmisinit to any , penon any dispatch or message without mi nil!.": Ivo lnmi, ilenotlng tliotnx Im posed by thl net, iH'Ing alllxiHl toaoopy thereof or liovlng tlm same hUhiimh1 thore- . upon, nml In ileratllt tlieiisir snnu incur trnnsfer I by delivery of ths oertlflonto -Ignnd In blank there shnll be made and delivered by the sell..? to the buyer a bill or memorandum of such sale, to which the stomp shall lie afllxed, and every bill i or memorandum of sale or agreement w el! I foru mentioned shall show the date thereof, the name of the seller, thenmount iHinalty of I0, provl.l.Ml that only one . Ml and the matter or th ng to iuimp shall bo Miulrod In each dlspaU.h wMch It Mors. (I'm.olty. "jeof not or ini-ssag... wlinther sent through ono or , h th, Mtf nor more tion 11,000 ,r more companies; provided that tho 111c sngus or iIIsihiUiIiii of tho officer nnd 0111 ployeiM of nny telegraph or telephone com inuy coliiMTiiliig the iilTuIrs nnd service of the ooiiipany mid like messngiM or Us pnUihiM of the olllelals and employees of railroad cominiiles sent over tho wire on their nsHsrtlve railroads shall lie exempt from this requirement; provided furthur Imprlsonmeut not more than six months, or both.) Upon each wile, agreetnmit of sale or gnsiinnnt to sell sny p.vlucts or mer chnndlse at nny nxchnnge or board of trade or other similar place, lthr for present or future delivery, for each H)0 or value oi snld sale or agreement of sale or agrocnient to sell, 1 cent, and for each additional 1 100 that imwsagisl of olllecr. and employw of I or fractional part thensif In excess of 1100, " ...... . u..o i.u.e Ll.ul ) nt sia1sa thu government on olllulal busliis shall Isj exempt from the taxes herein linHtod Usui tclegrnphlo nml teleplionlfl message. Hee. IU. That all tho provision of this let ri'luLlng to dies, uimps, uilliiwlv slmnps and stamp taxes shnll extend to and Include (except where niunlfently In appllcitlile) all the article or ohjecls enu merntiil In suheiliile II. subjoet to stomp taxes, mid npply to the provisions In rela tion thereto. frupfMnry Msdlnlnas. Pec. 80. That on and nftcr the 1st day of July, Ihuh, any person, firm, oouiiiy or corsirnllon that shall make, preparo and sell or remove for consumption or sale drugs, medicines, preparations, oomponl tlons, articles or things, Including per fumery and cosmetics, upon which a tax Is luiHMi'd by this act, as provliliil for In schedule II, without affixing thereto an iwlhinlvc stamp or lalsd denoting the tax Ix'foru mentloiieil sliall be diitiinil guilty of a iiilMlemeaiior mid iixin convict Ion thereof shall pay a line of not more than .'iU0'or Iw liuprlMimd not more than six mouths, or both, nt the discretion of thu court, provided that no stamp lax. shall 1st lmHw(l UhiII any uiicompoumliil ini dlcliial drug or chemical nor upon any miillcliic uoh! to or for the use of nny mt- niiiy Imi ni!.Ned or coinixiuii.ini of the curt, provided that any ,.rup, l, .or J - "'' ml-y d or . .hi. . ,h, ur proprietor, of proprietary article-, or ( ,.ld l-r-.n ft..nlli.g to th. mu n nrtl l,-. si.hj!,ltosIn.p.l,..y.....l.rs. !,il. 'l .--rl,.ll..n of nny pro.il.-nK l II of ih . net, II have the privilege iM'M irg.,.n . v, 1,1.-1. muy U, put of fiiriilhhliig, without expciikn to the 1'nlled States, his or their ow n ilh-s or tie stuns for Ktiuiips to Im iihI IIi.-isihi, to ! rcliillii il In the .M-.lon of the C0111I11U sinner of Internal revenue, for bis or their H uirnte iim-, wlilch sliall not ls dilpliented to any other prrsnii. hec. in. That If any pi-rson r -roiis shall make, sIkii or beiiie, or cause to ls made, signed nr Ismu.iI, or shall acn-pt or jmy, or cause to Ihi iMi c.t.l or sld, with di-sign to eviiilii the iyiii.-Mt of any stamp tax, any bill of exi hange, draft or order or promissory note fort lie payment of money, llnblo to any of the toxes 1iiihi.i1 by this ru t, without the same Mug duly stouisxl. or linvlng thereuM)n nil mllieslve stump for delioting tho tnx hereby .-liargitl there. on, he, she or they shall Imi deemed guilty of a mlwleiniviiior nnd utsin eonvli iloii thensif shnll lie punished by a film not ex ceeding t-'on, nl tliodlwrctloii of the court. Illlls of Ksrhuiga. heo. II. Tlint the acceptor or aci-eptors of any bill of exchange or order for the pnyinent of nny sum of money drawn, or purporting I" drawn, In any foreign country, but payable In the I'nltcd Mutes, shall, Is-fore m)lng or accepting the same, pine thervuisin a stamp, Indicating the tax upon tlw snme, ns tho law requires for Inland bills of cxehniige or promissory m,b. nnd no bill of exehnnge shnll lie jmld or ncgotlnt4l without such stamp. (rcnnlty a line not exnvuing i"u. S tloii 18 provides Hint In some country districts Nm masters shall nwlst collix-uirs In supplying the stoms to users. Sec. 18. That any person or person who shnll n-glstcr, Issue, nell or trnnsfer, or who shnll enllso U)l0 Issued, registered, sold or trniuferred any Instrument, docu ment orjiaprrnf any kind or description whatsoever 1ne11tl011.1l In whiilule A of this act without the snme Isilng duly stamped or having thereupon an adhesive stomp for denoting the tox charges there on and canceled In tho manner nuln-d by Inw, with Intent to evade the provision of thl act, shnll lie deemed guilty of mis demeanor, and upon conviction thereof shall be punished by a flu not exceeding I JO, or by liiiprlsoninent not exceeding six months, or both, In the discretion of the court, and such Instrument, documentor paper not being itompcU nccormng to inw, shsll b doomed Invalid and of no effect. (Th remainder of the suction provide for the remission of the penalty In oases of accident and mistake, etc) Meo. 14. That hereafter no Instrument, paper or document required by tow to be Stomped, Whlon no Keen signeu or insueu without lielng duly stomped, or with a de ficient stomp, nor any copy thereof, shall bo recorded or admitted or used as evi dence In any court until legal stamp or stomtx. denoting the amount or tax, snnu hnv been affixed thereto, as proscribed by law. orovldod thnt any bond, delionturo, eertldcat of stock or certificate of Indebt edness Issued In any foreign country shall tv ths same tox as I required hy law on similar Instruments when Issued, sold or transferred In ths United States, and the party to whom th same Is Issued or by whom It Is sold or transferred shall, before selllns or transferring th same, ami thereon th stomp or stomp Indicating thn tax rea ulred. 800. 16. Thnt It ihsJl not be lawful to record or register any Instrument, paper or document required by law to be stomped unless (tamp or stamp of the proper amount shall hnv been ainxoa ana can oelod in th manner prescribed by law, and th reoord, registry or transfer of any such Instrument upon which the proper stamp or stamtis aforesaid snail not have uoen affixed and oancclcd, as aforesaid, shall not b used In evidence. 800. 14- Thnt no Instrument, paper or document roaulred by law to be stomped shall be deemed or held Invalid and of no effect for the want of a particular kind or description of stomp deelgnnted lor ana dnnntlns tho tax olinrgoa on any sucn in strument, paper or document, provided a leiral documentary stomp or stamps acnot ing ft tax of equal amount snnu nnve oeen dulv afllxed and used tneroon. Bca 17. That all bonds, debentures or certificates of Indebtedness Issued by the officers of tho United State government, or bv the officers of any state, county, iwn. niiinlclnnl corporation or other cor- nonit lon exercising tho taxing power, Bhnll lie and hereby are exempt from tho stamp taxes required by this oct, provided that it Is tho Intent hereby to exempt from tho stamp taxes imposed by this net such stole, county, town or other municipal corporations In the exorciso only of func tion strictly belonging to them lu tho or dinary governmental, taxing or municipal capacity ; pinvldi d further that stock and bonds ImsuiiI by co operative building and loan nsisoe'lons whoso capital stock docs not exeoeil .tl,000 and building and loan associations or companies that muko loans only to their shareholders shall bs exempt from the tax herein provided. - 1111 or coiiioouiiiltHl lor luilil iH-rnon ny n ilniKitUt or phiirmiw lnt selling at retail only. Kei. 21. Thel any manufacturer or mak er of any of the nrilclcs for wilo mentioned In schi Jiilx II, after the Nime shall have Ihvii mi mailc nnd tlm paOcular herein before rcqtiirvd ns to stamps have Isvn compiled with, or nny other person who shall take olT, remove or detach or cause or iM-rmlt or suffer to lie taken off or rc moviil or detached, any stamp, or who shall use any stump or any wrapper or cover to which any stniiiplsallli.il, to cover any other article or commisllty than that orlKlnally contained In such wrapper or cover, with such stomp when first used, with thn Intent to evuile tho stamp duties, shnll for every such nrtli lo respectively, lu respect of which any such offense shall be crtiiinltt.il, be 1I111111.1I guilty of a mis demeanor, nnd uoon conviction thereof shnll pay a Une of not more than M)0 or be Imprisoned not mure than six month, or Isith, and every such article or ooiu miMlity a aforesaid shall also be forfeited. hec. ti. That any maker or manufac turer of any of the articles oroommodltlcs mentioned In schedule II as afonwald or any other person who shall sell, scud out, remove or dullvcr any article or commod ity manufactured a aforesaid before th tox thereon shall have been fully nld by affixing thereon tho proper stomp, as la this act provided, or who shall hide or coimikl or cause tolie hidden or concealed, or who shall remove or convey nwny or dcMMll, or cause to be removed or convey ed away from or desited In nnyjilimo any such article or commodity to evade the tox "V-hnrgcnnlo thereon or any par thereof shall tie deemed guilty of ft misde meanor and upon conviction thereof shall pay tine of not more than I MX) or he Im prisoned not more than six months, or both, at the discretion of the court, togeth er with the forfeiture of any such article or oomtnodlty, provided that articles upon which stomp taxes are required by this act may, when Intended for exportation, o manufactured and sold or removed with out having stamp affixed thereto, and without bolng ohargnd with tax as afore said, and every mannfneturer or maker of ny article as aforesaid Intended fur ex portation shall give such bonds and be subject to such rule and regulation to protect the revenue against mud. faction 88 provides thnt manuincturer must furnish monthly schedule concern ing their output and 01 them with the collector. Bee. 84. That th stamp taxes prescribed In this act on the articles provided for In schedule B shall attach to all such srtlolos nd things sold or removed for sale on and after the sold 1st day of July, 18W& Kvery person, except as otherwise provided In this act, who offer or expose for sale any arti cle or thing provided for In said sen saute it, whether th article so offered or exposed I of foreign manufacture and Imported or of doniestto manufaoturs, shall D Oeeniea th manufacturer thereof and shall be sub ject to all th taxes, liabilities and penal tie Imposed by law for the sal of articles without the useol th proper stamp asnov Ing th tox paid thereon, and all such ar ticle of foreign manufoctur shall, In ad dition to th Import duty Imposed on th same, be tubject to th itomp tax pre scribed In this act; provided further that Internal revenue stomp required by exist ing law on Imported merchandise shall be afllxed thereto and cancelled at the expense of th owner or Importer before the with drawal of uoh merchandise for consump tion Section 85 provide for the preparation of the itoiup, eta ehedal A Stomp Taxes. Bond, debentures or certificate of In dobteduess Issued after the 1st day of July 1808, by nny association, company or cor poration, on each 1100 of face value or fraction thereof, 0 cents, ana on earn orig Inal Issue, whether on organization or re organization, of certificates of stock by any such association, company or corporation on each 100 of face vnlue or fraction thereof, 5 cents, and on all sales or agree ment to sell or memoranda of sales or de liveries or transfer of shares or certificates of Btock In any association, company or corporation, whether n-.ado upou or shown by tho books of the association, company or corporation, or by any assignment In blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether en titling the holder hi any manner to tho benefit of such stock, or to securo the fu ture payment of money, or for the futuro transfer of uny stock, on each 100 of face vol uo or fraction thereof, 8 cents, provided that In case of sale where tho evidence of transfer Is shown only by the books of the comiwuiy tho stamp shall be placed upon suili iKxiks, nnd where the change of own ership Is by transfer certificate the stamp shall lie placed upon the certificate, and lu case of. an agrociiiont to Bull or where the 1 cent, provided that on every sale or sgniiuiciit of sale or agreement to sell, ft ftfonsuild, there ihnll be made and deliv ered by the seller to the buyer bill, mem vraiiduiii, agreement or other evidence of such sain, agreement of sal" or agreement to sell, to which there shall be affixed ft lawful stamp or stoinis In vain equal to tho amount of tho tox on such sale. And very such bill, memorandum or other evidence of sale or agreement to sell (hall show the date thereof, the name of th seller, tho amount of the sale and the mat ter ur thing t-j which It refers, and any rnrson or persons llahlo to pay tho tax as i.-n-ln provided, or any ono 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 agree ment to sell, or who shnii, In pursuance of any such sale, ngreciiiciit or sale or ngm-ment to sell, deliver any such prod ucts or merchandise without a bill, mem orandum or othercvldcncethcreof as hero in required, crv.'ho shall deliver uch bill, mcnioraniliim or other evidence of sale, or nyrii-inciit to sell, without having the pris-r stainis alllxtil thereto, with Intent to i-vwle thu foregoing provisions, shall bo deemed guilty of a misdemeanor, and Uxm conviction thereof shall pay a fine of not li-ss than l.VHJ nor more to.-.n 11,000, or 1st Imprisoned not more than six months, or Isith, at the discretion of the court. ntmM or ( becks, lrsf!. F.te. Idink rhii:k, draft or certificate of de posit not drawing Intercut or order for the luivment of any sum of money drawn ux.n or Issued 1 y anv lunik, tnut company or any xrson or x-rrons, cnuiniil or cor porations nl slulit or on deiiinnd, 8 cents. liill of cichniiKu (Inland), draft, cer tificate of deposit drawing Interest or or der for the payment of any sum of money, otherwise than nt sight or on demand, or nny promissory note except hank notes Is sued for circulation, nnd for each renewal of the Kinie, for a sum not exceeding $100, Scents, and for each additional 1100 or fractlouul part thereof In exofNS of 1100, 8 rents, and from and after the 1st day of July, IHUH, the provisions of this parujrniph shall npply ns well to original domestic money order Issued by tho government. Dill of exchange (foreign) or letter of credit (Including order by telegraph or otherwise for the payment of money Issued by express or other comtmnti-s or nny per son or iN-rxon), drawn In but payablo out of the United States, sliall pay for a sum not exceeding 1 100, 4 cents, and for each 8100 or fractional part thereof In excess of 1 100 4 oeiita. If drawn In sets of two or more, for every bill of each set, where tb sum made payable shnll not exceed 1100, 8 cents, nnd for each $100 or fractional port thereof In excess of 1 100, 8 cents. Hill of lading or receipts (other than charter party) for any goods, merchandise or ef fect to be exported from port or place In the United States to any foreign port or place, 10 cents. Express and freight On each bill of toiling a stamp of the value of 1 cent, pro vided that but one bill of lading shall be required on bundle or package of new pnixr when Inclosed In one general bun dle at the tiineof shipment. (Penalty, $60 for each offense.) Telephone Mi Telephone message It shall be the duty of every person, Ann or corporation own ing or o Derating any telephone line or line to make within th first 1ft day of each month ft sworn statement to the col lector of Internal revenue in each of their respective district, stating the number of messages or conversations transmitted over their respective lines during the preceding month for which charge of 15 cent or more wo Imposed, and for each of ucn message or conversations the said person, firm or corporation, shall pay a tax of 1 cent, provided that only on payment of aid tax shall be required, notwifhstand Ing th lines of one or more perrons, firms or corporations shall be used for the trans mission of each of said message or con versa! Ions. Bond For Indemnifying any person or persons, firm or corporation- vrbo have become. bound or engaged a lurety thereof, 8 cent on the amount Ininrsd, provided that on all policies for life Insur ance only Issued on the Industrial or week ly payment plan of Insurance the tox shall be 40 per centum of tho amount of the first weekly premium; provided further thnt the provisions of this wi-tlon shnll not ap ply to any frnternnl beneficiary society or order coiidilcl.il solely by the members thereof for tho exclusive benefit of lu pjembers and nut fur profit Insarane PollalM. Insurance (niailno, Inland, fire) Each policy of Insurance or other Instrument by which Insurance shall bo mode or renewed upon proiieity of nny description, whether against peril by sea or on luianu waters, or bv fire or llirhtiiliig or other peril, upon the amount or premium cnargca, one nan of 1 cent on each $1 or fractional part thereof, provldMltliat purely co-operative or mutual fire Imdirnnceoompnnlen carried Ittlce fi PabllcalUsx, Lsntf oflla si Orecon City, Ore., Mi. Is, ISOX, Unties Is hereby slvsu tbst ths Iullowinv nsmsd wltlsr hssfllsj u.illos of hi) InUnlloa to mass flnsl ermil lu support of bis elirn,si thst aslil proof will bs msils color lb KirUUr sn4 Heialvr it Oregon CUr, Or., on Jun tt imsi, vis: , :throdob iiuerth, or R 6K. Ha nsrata lb fnllowlns wltnasM to srov his continuous raddsucs upon nud oulilrstloa of Mlii land, vis: John Htralshl nnd W. B. Smith, of Park Plsos. Oraxoo, Oof Curraa snd II. JJ. gsrvsr, of Cnrrinsvllls. Orcc'in. V'm, I'M CHAD. B. U0ORE8, Reflitsr- H, K. lOMi, for th 8 of 8 E i, K W U S E&snd W of M i4ot 8o IMp 4 3, Executor's .lot Ire VTOTICB I HEREBY THAT THE USDE- IX HI on ly the mem 1st thereof solely frth protection of their own property ana no lor profit shall 1 exempted. Insurance (casualty, fidelity and bvmt ntne) Koch policy of insurance or bond or obligation of tlic nature of indemnity for luss, damage or liability Issued or ex ecutod or renewed by any person, onsocla tlon, company or corporation transacting the business) of accident, fidelity, employ er's liability, plate glons, iteam boiler, burglary, elevautr, automatic sprinkler or other branch of Insurance (oxcept life, marine, inland and fire insurance) and each bond, undertaking or recognizance, conditioned for the performance of the du tl of any office or position or for the do Ing or not doing of anything therein spncl fl.-d or other obligation of the nature of In dcmnlty, and each contract or obligation guaranteeing th.) validity or legality of bonds or other ohllgat ions Issued by any state, county, iniiiiiclcal or other public body or organization or guaranteeing titles to rcalextotu or mercantile credits cxeeutei! or guaranUnl by any fidelity, gUJinitiU or surety con pn.iy Um the amount o premium charir'-d. one-hnlf of 1 cent oi each $1 or fnu U'oi'. d part thereof. Uhm, Acrrrmenta, Ete. Iras.!, agni'iiieiit, memorandum or con tract for the hire, n-e or rent of nny lard tenement or sirtloii thenuf If for a pc rlixl of time not 1 xci tiling 0110 year, .r cents; If forn period of time excinlinij one year nnd not ex'-ii-ding three yvart. r" cents; if for n .criod exei-edlng thr years, tl. Maiilfif l r cm-toi l houno enrr 01 clenrnnee of I t,c cnr;;o of any ship, v.-s-i ' or sti-nmer for a foreign nrt If the re;.i.- ter.il loiiniigeof such hhip, vrsscl or steam er dix.- not cxmil Jl'in tons, $1 ; exeei-din;: BOO ton nnd not ewi-wliiig 000 tons, :i exculing nOO tons, $5. Mortgage or plulge of land, estate 01 property, real or personal, ncritai.ic 11 movnblu whatsis-ver; also nny convcyami of any binds, estato or pro-rt.v what.-o ever. In trust to lie sold nr otherwise con veru-d Into money, which sliall bo Intend ed only as security on any of the foregf- ing exceeding $1,000 aud not exoecdiu $1,600, 85 cents, nnd on cim-Ii $.sl or frac tional part thereof In eusor fl.oou, cents. Passage ticket by any vessel from ft port In thftl'nit.il Stnte to 9 fo"n nmi ' (Continued on Page six.) isntd ba beau dulv anpoinl! br in (Too. Oord m K. Hares. Judsa oi lha Cooutr Court ol th mate ui Orxo j, lur Clukanws ouuty, xaeut'ir of tb last wnl snd tJiUuiaut of Jfawph Walloo deoastsL All psraon bsv- ln claim against asul a. lata am tieraby nou flad to praaent lbs aame duly verifl I i m at the ofll of U.QiC D. lloariM, mf attr ney wltuln six moiito from lbs data of ihl n t re. bstad, Jaos It, lwl, Oregon City, Orsfoa. i. K.flAKkl.X'ilON, Kxscutor Alurasaid. Nallre f Final NeUleatesit. I bsrabv civ notice that I hsvs filed in tho Coaatf Court of Clscksmas Coootr, SUt of Ore gon, mj scononta fur nnsl aetliaaistit ss Admiiw lainrfor of the Ksute of Aushiius Raverijr, ds aaasd, snd th Court bss appoinUvl Tuaadtji, lbs eCun'l day of AI1KU41, al 10 o'clock A. M as th dste for xaaiiastion snd saittlmnsnt of suchsoouanU. UL CUKTEK. Administrator with ths will nnnexel of tb tat of Ans-dlu Kvrly, ueiMaaad. lauxl, Jniia 1, lft. SCHEDULES OF TIME SOUTHERN PACUriC xUILWAI X.0STH SOURO. isilfornls Exoreas (throoxb) a- r Local (wsy lUtluai) SODTH SO0SD. gosebors Local (wsr iUtlons) Calilornln Expres (throufb) 8:50 s. m. I J0 p. m. I -77 a. ta :j0 p. m Irrsr TIME (CHEDULW Assiv fOS If BOM I'USTLAMU. rKOBJ FaatMail -sit I-ska, benver, Ft Fast Mail p. m. Worth. Omnha, Kan- ?: jja. m. s-is City, nt Luuia, cbicaosud Eaai. f-puksns iValls Walls. Hpoksne, gnokans Vlver MlnniMili. Ht Paul, Flynr tip. m. baiutb, Uiiwaukse, 10.-oja.m-Cluuaso Slid hanL ma t p. m Oeesn Ktesmship t p. m. til Bailing Ustea fubjoct to chnns-e, Forasn Frsnciaci rail Jun 21, lit, 37 snd 3U. t 7 p. m. To Als-ks 6 p. m. esilJnneJSI. g p. m. Columbia River 4 p. m. Ex..iinndar btesmer Ex. eandsy Saturday To Aa'oris ssd Wsy lOiUO p. m. Landings. 6 s. m. Willamette Elver p- -Ex,bandsl Mn. Oresoa City, Newbers;, sod fri. rslem nnd rt ny-Lwd Ts.m. WlllametUandTanhlll !. Tuas, Thnr Kiver Tue.rbnr nndbsi. Oregon City. Dayton, ondSsU sna Way-Lsndiuc. Lesr ftnsk Elver . Leavs Ripsna , Lewiatoa 1:4a. m. Kipsna to Lewiatoa 1:4.. m. Hon, ed. san, Xne. sad Friday and Thnr. WILLAMETTE PALLS kVY. CAM tXAV POSTAL 8CHEDCLE. T SOUTH XSN rACtriC SilLSOAD. Mall close tolng Kortb, .1:00 p.m. WailfliiMwaxoins 8oulb. 00. m. snd :20 P-m. Mall distributed bum ttorui 7:Wj.nu 10:11 i.m. Mail duulbuted from Bouib 8:10 s.nv, :0 p. m. tit BUT SIOI SLSCTSIC UHS. m Mall eloaea lor rortland and distrtbuunf notuts,luooa,nuil4:tn. m. Mail clOM lor Mllsause only, l:tt a. Mul arrive from Portland. 11:10 . m. and tat p. nu , . Siva nnmn ritTtA Klv. Csrus. Mullno. Liberal su nt alalia leavs Mil, and arrive alum. UretOD MllJ W joTir uwk . Meadow Brook. Union Mill, and Col ton, leavs i s m. m. Monasv. weaneaasv urn naj. snd return on followtnc dsvs t 4 J4 p. m tA vtni. Ijvin ami Rsdlsnd leaves Oreton City Moodsy. Wednesday sad Friday at 1:00 P- Msvlng Viols ssm day Sl7:00.mv f'itT tn Wlllamattfc BlafforJ and Wllaouvlll,srrlvSBt 10:80 s. m. ondv at 11:10 B-m-dnly. ii.n.Hi niirarr vindow Is oho on nundny from 10 to Us. m. All lsiur dropped into th box nt lbs uoor ta prompuy seal on ouuuay, Ail KasMrn null usi u uciajou ua arrive on t JO a. n., ti P. train wUl Com ou 12 for th. payment of any sum of money or I o'clock or 4:14 electric car. for tb du execution or penormanc or th duties of any office or position, and all other bond of any description, except uoh a may be required In legal proceed In, not otherwise provided for in wis cbedule, M cents. Certifies t of profit or any certificate or memorandum showing an Interest In tb ttroDertr or accumulation of any associa tion, company or corporation and on all transfers thereof, on each $ 100 of face value or fraction thereof, 9 cent. Any oerun cate of damage or otherwise and all other certificate or document Issued by any nort warden, marine surveyor or other per son acting a such, 26 cent. Certificate ofny description- required by law not otherwise specified In this act, 10 cents. Charter party Contract or agreement for the charter of any ship or vessel or teamer or any renewal or transfer thereof. If the registered tonnage of such ship doen not exceed 800 tons, :i; exceeding Sis ton and not exceeding (MKI tons. :; en deeding 600 tons, $10. Contract Broker a note or iiieniornii dum of sale not otherwise provided for I this act. 10 cents. Convevance Deed, Instrument or writ ing whereby any lands, tenements or othci realty sold shall be gran tea, ossigneu transferred or otherwise oonveyed to or vested in the uurchanor or purchasers when tho consideration or value exoeed $100 nd does not exceed $500, 60 cents, and for each additional $500 or fractional part thereof In excess of $500, 50 cents. Dispatch, telegraphic Any dispatch or message. I rent. Entry of any goods, wares or mercnan dlso at nny custom house cither for con sumption or warehousing, not exceeding $100 In vnluc, 25 cents; oxcevt'ing $100 and not exceeding $500 lu vnluc, 60 cents; exceeding $500 lu value, $1; entry for tho withdrawal of any goUs or inorclian dlso from oustoms bonded warehouse 60 cents. Insurance (Ufc Policy of Insurance or other instrument, by whatever name the name shall be called, whereby any lnsur ftnoe shall hereafter be made upon any life or lives, for each f 100 or fractional part oirutstoii ssioe :80 a. m. :U0 930 " 10 .00 " 11:00 " 12:10 2:16 p.m. 40 " 6:40 " :10 M JO Rnndsy csr leavs every boar until t o'clock lu flOt oa sua SIW January n, inn, C. A. MILLEK, nvrr. wiiXAMtm rxu.1 .m. 7K 8:00 : " 1 ,m. 2:16 M " t:M " : t: " :4t ' p. m. OREGON CITY A1D PORTLAND RIVER TRIPS triAMift altona tuna ossook cirt " Foot Kigbth atreat 9:00 s. m, 1:80 " t:M p. m. rOSTLiSD Pool 'lay lor itrast 7:00. m. 11M) " S:80p. m. SUNDAY. 8:00. m. 11 M " 2:80 p.m. 6: " Ticket Interehsnresbl with Oregon City Klectrio Car or Best P:Ma,m. lKWp. m. 4: 0 7:00 " Legal Notices. Notice for Publication. Lsnd ofllce at OrKOo City. Ore.. June 14, 1891 Nntlna la herebv eivan inal tne i,iiiowinx- named settler baa tiled notice of hi Invention tn make liiml nront In mi Dirt "f his claim, and that said proof will be muck before tbe Register audReieiver at Oregon uny, Ure., ou Juiyana, KHI8, vu: RAMnF.r. PRATIIER: H. E. B272. for th KM of NE'i 8jo, SO, Tp. 8 8 R 2 E. He name th followln; wltncssc to prove hta continuous r.-uld Jiice ueou and cultivation of ssid land, vis: A. K. Thomas, I. B. Thomas, MHiini Grab, John H. Ferguson, " " o"M Mills, Oregon. 8-17;1-Xi CnA9i oi HUU1U.3, iiexisiur, W. H. HURLBURT, Gen. Pass. Agent, Portland, Or. F. E. DONALDSON, Agent, Oregon City. EAST AND SOUTH -VTA- THE SHASTA BOUTE Of the SOUTHERN PACIFIC COMPANY. 8onJ l . North. 4-00 r.M. Lv Portland Ar 1 t:0s,su 8:62 r. t. 'Lr OrsconOlty Lv -" 1-46A.M. Ar 8. Prsnciaco Lv ISKWr.sw Tb ftbov train stop at all stations be tween Portland, Baiem, iurnw. Marion, Jefferson.AIDany, l ngen oaeao. HsJsev. Harrisburc. Junction City, ugenw Cottag Orove, Drain, Oakland and all lo tions from Koseourg to asuisou iumihhi Rebate tickets on sale between Portland, Sscrsmento and 8sn Francisco. Met rate $17.00 tint class and $11.00 second cUs in cluding sleeper. '.Kate and tickets to Eastern point and Surop. Also JAPAN, CHINA, MONO- LULUftndAUlKAl.lA. van o wuuunw from . E. BOYD, ticket agent, Oregon City K08KBTJRG MAIL (Dsilvl. 8:10 A.M. 38A. St. rJ0 r. m. Lv Lv Ar Portland Ar . OregoaClty Lv Roseburt Lv 14 M r. h l:r. 70 A. West Hide IHvuion. BITWEKM PORTLAND AND C0RVAIXI8. stall Train. Dally (Except 8nndav.) 7:80a.M. 11A5A.M I Ar Portland Corvnllis Lv 1 l:r.x laor.ni At Alhan anil Oarralll eonneot with train of Oregoo Central A Eastern Railroad. Expres Train Daily (Except Banasy) 4:60 r.M. Lv PorUsnd Ar 7:80 r.M. I Ar MestlnnvlU Lv 8-J0r. M. j Ar IoUependeno Lv 8:28 A. M 6:60 a. XI 4:60 a.m. R.KOEHLEK, htsnscer. C. H. MARKHAM. Ass't 6. V. and Pass. Aisnt Wanted-An Idea S Protect yonr ldesa; they may brio Writ JOHN WBDDERUURN CO., naya, Wsanlnston, u. nnd ok ox Who can think of some elmpaa thin to patents on weaitn. c (or their Sl.SJI) Piia oSar two hundred Invsnilon wsnted. Mott's Nerverine Pills The great remedy for nervous prot tratlon and all nervous diseases of the generative or- uu'oitik and AKita using, pans of either sex, such as Nervous Prostratiori, Failing or lost Manhood, Impotency, Nightly Emis sions,. Youthful Errors, Mental Worry, ex cessive use of Tobacco or Opium, which lead to Consumption and Insanity. $1X0 per box by mailt 6 boxes for $5.00. NOTTS CHEMICAL CO. Prop's, Cleveland, Ohio. For sale by C. G. Huutlty.