F IF TY-SIXTH CONGRESS. Sess. II. Ch. 806. 1901. 945 graph, shall, besides being liable for the amount of the tax or taxes lierein prescribed, be deemed guilty of a misdemeanor, and upon conviction thereof shall, for each and every such offense, ay a fine of not less than five hundred nor more than Eve thousand) dollars, or be imprisoned not less than three months nor more than two years, or both, in the discretion of the court. All provisions of law now in~ force relating to the collection, recovery, and enforcement of taxes,. iines, and penalties imposed under the law concerning internal revenue and not inconsistent with the provisions of this paragraph shall extend and apply to the recovery and enforcement of the taxes, fines, and penalties imposed by this paragraph. _ "Four. Bill of exchange (in an ), draft, or order for the payment (,,§‘;§d,‘f’ €"°"”"g° of any sum of money, otherwise than at sight or on demand, 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. " Five. Bill of exchange (foreign) or letter of credit (including (,32};,,,;** °X°h““g° orders by telegraph or otherwise for the payment of money issued by ' express or 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, two cents, and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, two cents. If drawn in sets of two or more: For every bill of each set, where the sum made payable shall · not exceed one hundred dollars, or the equivalent thereof, in any foreign currency in which such bill ma be expressed, according to the standard of value fixed by the United, States, one cent; and for each one hundred dollars or fractional part thereof in excess of one hundred dollars, one cent. I Excepting that bills of exchange- drawn against the value of products or merchandise actually exported to foreign countries shall not be subject to this tax, provided that such bills of exchange shall be accom anied by proper invoices, and receipts, Q; billsof lading, or vouchers, showing that goods of a value at least equal _. to the amount for which said bill of exchange may be drawn shall I 5 have been exported. , "Six. FREIGHT: It shall be the duty of every railroad or steamboat Freight. company, carrier, or corporation, or person whose occupation is to act as such, except persons, companies, or corporations engaged in carry- ing on a loca or other express business, 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, ,m§?;mP mx ¤¤ bill of as is in this Act provided, to each of said bills of lading, manifests, or g` other memorandum, and to each duplicate thereof, a stamp of the value ~— ,. r of one cent: Provided, That but one bill of lading shall be required on ggggqgé Of H bundles or packages of newspapers when inclosed in one general bundle papers. ev at the time of shipment. Any failure to issue such 'bill of lading, man- P°¤¤l¤‘· ifest, or other memorandum, as herein provided, shall subject such. railroad or steamboat company, carrier, 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. · "Seven. Bond: For indemnifying any person or persons, iirm, or B°¤d¤· corporation who shall have become bound or engaged as surety for the payment of any sum of money, or for the due execution or performance of the duties of any office or position, and to account for money received by virtue thereof, hfty cents. vox. xxx1—60
