464 FIFTY-FIFTH CONGRESS. Sess. II. Ch. 448. 1898. satisfaction of the Commissioner of Internal Revenue by the per on claiming the allowance of drawback, and the amount shall be ascertained under such regulations as shall be prescribed from time to time by said Commissioner, with the approval of the Secretary of the Treasury. Exorsm TAXES ON PERSONS, Fmus, co1n*ANms, AND CORPORATIONS ENGAGED IN REFINING PErBOLEUM AND SUGAR. T•¤¤¤e··»¤·¤¤‘•¤¤¤¤· Sec. 27. That every person, firm, corporation, or company carrying
°°'°° °r on or doing the business of reiining petroleum, or refining sugar, or'
- owning or controlling any pipe line for transporting oil or other prodnets, whose gross annual receipts exceed two hundred and fifty thousand dollars, shall be subject to pay annually a special excise tax equivalent to onequarter of one per centum on the gross amount of all receipts of such persons, firms, corporations, and companies in their respective business in excess of said sum of two hundred and fifty thousand dollars. Monthly mm. ¤_ And a tzue and accurate return of the amount of gross receipts as
- °8“’°”°°°‘l’“· aforesaid shall be made and rendered monthly by each of such associa-
- tions, corporations, companies, or persons to the collector of the district in which any such association, corporation, or company may be located, .mm¤s¤¤ sr. or in which such person has his place of business. Such return shall beverined under oath by the person making the same, or, in case of ..p.¤.ny as anus corporations, by the president or chief officer thereof Any person or ""““" '°‘“"‘· olllcer failing or refusing to make return as aforesaid, or who shall make a false or fraudulent return, shall be liable to a penalty of not less than ‘ one thousand dollars and not exceeding ten thousand dollars for each failure or refusal to make return as aforesaid and for each and every false or fraudulent return. rs: cu para-as Sec. 28. That from and after the first day of July, eighteen hundred '°‘*'·°*°· and ninety;eight, a stamp tax of one cent shall be levied and collected on every seat sold in a palace or parlor car and on every berth sold in a sleeping car, the stamp to be atlixed to the ticket and paid by the company issuing the same. LEGACIES AND DISTRIBUTIVE SHARES or PERSONAL Pnormnrr. umu me an- S1tc[29. That any person or persons having in charge or trust, as xw I'"' administrators,executors, or trustees, any legacies or distributive shares ~ arising from personal property, where the whole amount of such per-` _ sonal property as aforesaid shall exceed the sum of ten thousand dollars in actual value, passing, after the passage of this Act, trom any person possessed of such property, either by will or by the intestate laws of any State or Territory, or any personal property or interest therein, transferred by `deed, grant, bargain, sale, or gift, made or intended to take etfect in possession or enjoyment after the death of the grantor or bargainer, to any person or persons, or to any body or bodies, politic or corporate, in trust or otherwise, shall be, and hereby are, made subject to a duty or tax, to be paid to the,United States, as Pmonal uma not follows-—that is to say: Where the whole amount of said personal prop- “°°°‘"°‘ "”‘°°°‘ erty shall exceed in value ten thousand and shall not exceed in value the sum of twenty-five thousand dollars the tax shall be: xzcgnegnw i¤·¤¤. First. Where the person or persons entitled to any benedcial interest 'in such property shall be the lineal issue or lineal ancestor, brother, or sister to the person who died possessed of such property, as aforesaid, at the rate of seventy five cents for each and every hundred dollars of the clear value of such interest in such property. —<¤·-¤¤¤¤·1¤¤¤¤fb¤·rb- Second. Where the person or persons entitled to any beneiicial inter- °""°' est in such property shall be the descendant of a brother or sister of the person who died possessed, as aforesaid, at the rate of one dollar and nity cents for each and every hundred dollars of the clear value of such interest. _
