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Lieut. Commanders-1st four years of commission..... -after four years........................
Lieutenants-1st five years of commission..
-after five years...
Masters-1st five years of commission......
-after five years..............
Ensigns-1st five years of commission.
---after five years................................ .....................
Fleet Surgeons-Medical and Pay Directors.
Medical and Pay Inspectors, and Chief Engineers.
-after five years.................
-after five years......
Assistant Surgeons-1st five years of commission.
Paymasters-same as Surgeons.
Past Assistant Paymasters-same as P. A. Surgeons. Assistant Paymasters-1st five years of commission... -after five years.....
Chaplains-1st five years of commission
-after five years....
Professors of Mathematics-1st five years of commis'n
9000 $8000 $6000 6000| 5000] 4000 5000 4000 3000
4500 3500 2800
3500 3000 2300
2800 2400 2000
3000 2600 2200
2400 2000 1600
2600 2200 1800
1400 1200 1000
1800 1500 1200
1200 1000 800
1400 1200 1000
1000 800 600
2800 2400 2000
-after fifteen years..
Sailmakers-1st three years of commission..
3500 3500 2600
1200 900 700
1200 900 700
-2d 66 -3d (6 -4th
-after twelve years..
Assistant Naval Contractors-1st four years of com'n
-after eight years............
OFFICERS OF THE NAVY-Continued.
Chief Engineers-same as Surgeons.
"Commanders of Squadrons............................
Clerks to Commanders of Squadrons.........
at Navy Yards-Boston and New York..........
Coxswains, Quartermasters, Quarter Gunners....
16 -of Warrant Officers.
Nurses-complement less than 200-one nurse.........
Musicians-Masters of Band..
Coal Heavers ......... ......... ......... ................
Marine Corps-Brigadier General..
-Ass't Quartermaster, captain's rank
over 200-two nurses.......
N.B.-All officers on retired list receive 75 or 50 per cent. of their sea pay, according as they are retired for long and faithful service or for other causes.
SCHEDULE OF STAMP DUTIES.
REVISED AND CORRECTED TO DATE.
STAMP DUTIES UNDER SCHEDULE B.
BANK CHECK, draft, order, or voucher for the payment of any sum of money whatever drawn upon any bank, banker, or trust company, at sight or on demand....
BILL OF EXCHANGE (foreign), or letter of credit
If drawn in sets of three or more, for every bill of
And for every additional $100, or fractional part
In all cases where adhesive stamps are used for denoting the tax upon an instrument, the person or party using or affixing them must so affix them that the entire surface of each and every stamp shall be exposed to view, and must cancel them by writing or imprinting upon each stamp with ink the initials of his name, and the date (year, month, and day) on which the same is attached or used, or by cutting and canceling the same by a machine which shall affix the date, and so cut and deface the stamp as to render it manifestly unfit for re-use, and at the same time shall not so deface the stamp as to prevent its denomination and genuineness from being readily determined,
When the stamps are printed upon checks, etc., so that in filling up the instrument the face of the stamp is, and must necessarily be, written across, no other cancellation will be required.
A penalty of $50 is imposed upon every person who makes, signs, or issues, or who causes to be made, signed, or issued, any paper of any kind or description whatever, or who accepts, negotiates, or pays, or who causes to be accepted, negotiated, or paid, any check, draft, order, or voucher drawn upon any bank, banker, or bank company for the payment of any sum of money whatever, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the tax chargeable thereon, canceled in the manner required by law, with intent to evade the provisions of the revenue act. (Sec. 3422 R. S.)
A penalty of $50 is imposed upon every person who fraudently makes use of an adhesive stamp to denote the duty required by the revenue act, without effectually canceling and obliterating the same in the manner required by law. (Sec. 3422 R. S.)
No bank check, draft, or order required by law to be stamped, which is issued without being stamped, shall be admitted or used in evidence in any court until a legal stamp denoting the amount of tax is applied thereto, as provided by law.
It is not lawful to record any instrument, document, or paper, required by law to be stamped, or any copy thereof, unless a stamp or stamps of the proper amount have been affixed and canceled in the manner required by law; and such instrument or copy and the record thereof are utterly null and void, and can not be used or admitted as evidence in any court until the defect has been cured, as provided in section 3422 R. S.
GENERAL REMARKS REFERRING TO SCHEDULE B.
Revenue stamps may be used indiscriminately upon any of the matters or things enumerated in Schedule B, except proprietary and playing card stamps, for which a special use has been provided.
Postage stamps can not be used in payment of the duty chargeable on instruments.
The law does not designate which of the parties to an instrument shall furnish the necessary stamp, nor does the commissioner of internal revenue assume to determine that it shall be supplied by one party rather than by another; but if an instrument subject to stamp duty is issued without having the necessary stamp affixed thereto, it can not be recorded, or admitted, or used as evidence in any court, until a legal stamp or stamps, denoting the amount of tax, shall have been affixed as prescribed by law, and the person who thus issues it is liable to a penalty
if he omits the stamps with an attempt to evade the provisions of the internal revenue act.
STAMP DUTIES UPON ARTICLES IN SCHEDULE C.
PROPRIETARY MEDICINES AND PREPARA-
Exceeding twenty-five and not exceeding fifty cents
Exceeding one dollar, for every additional fifty
Officinal preparations, and medicines mixed or
FRICTION MATCHES. For and upon every parcel or package of 100 or less.....
More than 100 and not more than 200.
For every additional 100 or fractional part thereof.