Sixtieth Congress. An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1909, and for other purposes, approved May 22, 1908 (35 Stat., 184). An act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1909, and for other purposes, approved May 27, 1908 (35 Stat., 317). An act to provide for refunding stamp taxes paid under the act of June 13, 1898, upon foreign bills of exchange, etc., approved February 1, 1909 (35 Stat., 590). An act to impose a tax upon alcoholic compounds coming from Porto Rico, and for other purposes, approved February 4, 1909 (35 Stat., 594). An act making appropriations for the legislative, executive, and judicial expenses for the fiscal year ending June 30, 1910, and for other purposes, approved March 4, 1909 (35 Stat., 845). Sixty-first Congress. An act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes, approved August 5, 1909 (36 Stat., 11). Payne-Aldrich bill. Excise Tax on Corporations. An act making appropriations to supply urgent deficiencies in appropriations for the fiscal year 1909, and for other purposes, approved August 5, 1909 (36 Stat., 118). An act to amend section 63 of the act of August 28, 1894 (28 Stat., 567), approved May 13, 1910 (36 Stat., 369). An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1911, and for other purposes. Approved, June 17, 1910 (36 Stat., 468). An act to amend paragraph 2 of section 3264, Revised Statutes of the United States, as amended by section 5 of the act of March 1, 1879, and section 3285, Revised Statutes of the United States, as amended by section 3 of the act of May 28, 1880, approved June 22, 1910 (36 Stat., 590). An act granting cumulative annual leave of absence to storekeepers, gaugers, and storekeeper-gaugers, with with pay, approved June 23, 1910 (36 Stat., 592). An act making appropriations to supply deficiencies in appropriations for the fiscal year 1910, and for other purposes, approved June 25, 1910 (36 Stat., 774, 780). Additional force authorized to carry into effect provisions of the corporation tax act. An act to amend the provisions of the act of March 3, 1885, limiting the compensation of storekeepers, gaugers, and storekeeper-gaugers in certain cases to $2 a day, and for other purposes, approved, February 24, 1911 (36 Stat., 928). An act to amend the internal-revenue laws relating to distilled spirits, and for other purposes, approved, March 2, 1911 (36 Stat., 1014). An act to amend section 3287 of the Revised Statutes of the United States as amended by section 6 of chapter 108 of an act approved May 28, 1880, page 145, volume 21, United States Statutes at Large, approved March 2, 1911 (36 Stat., 1014). Amends section 3255 Revised, Statutes. An act to authorize the receipt of certified checks drawn on national and State banks for duties on imports and internal taxes, and for other purposes, approved March 2, 1911 (36 Stat., 965). An act making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1912, and for other purposes, approved March 4, 1911 (36 Stat., 1170). PROVISIONS RELATIVE TO ACTS OF REPEAL. SEC. 12, R. S. Whenever an act is repealed, which repealed a former act, such former act shall not thereby be revived, unless it shall be expressly so provided. SEC. 13, R. S. The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability. This provision (sec. 13 R. S.), has been upheld by the courts as a rule of construction applicable, when not otherwise provided, as a general saving clause to be read and construed as a part of all subsequent repealing statutes, in order to give effect to the will and intent of Congress. (Hertz v. Woodman. 218 U. S., 205 (T. D. 1636), quoting United States v. Reisinger, 128 U. S., 398: Great Northern Ry. Co. v. United States, 208 U. S., 452). SEC. 72, act August 28, 1894 (28 Stat., 509), repealing and saving clause. SEC. 41, act of August 5, 1909 (36 Stat., 90), repealing and saving clause. Repeals by implication are not favored, particularly in revenue laws, and will only be held to exist when the repugnance is positive, and then only to the extent of the repugnance. (United States v. 100 Barrels Spirits, 12 Int. Rev. Rec., 153.) Nothing is better settled than that repeals, and the same may be said of annulments, by implication, are not favored by the courts, and that no statute will be construed as repealing a prior one, unless so clearly repugnant thereto as to admit of no other reasonable construction. (Cope v. Cope, 137 U. S., 682, and cases cited.) A later statute covering the whole subject-matter of a former one where the objects of the two statutes are the same operates as a repeal. (United States v. Claflin, 97 U. S., 546. See also United States v. Tynen, 11 Wall., 88.) When a later statute is a complete revision of the subject to which the earlier statute related and the new legislation was manifestly intended as a substitute for the former legislation, the prior act must be held to have been repealed. (United States v. Ranlett and Stone (1898, 172 U. S., 133.) Wholesale dealers in oleomargarine artificially colored in imitation of butter.... 480.00 Wholesale dealers in oleomargarine free from artificial coloration. 200.00 Retail dealers in oleomargarine artificially colored in imitation of butter.. 48.00 6.00 Tobacco, however prepared, manufactured and sold, or removed for consumption or sale, per pound... Snuff, however prepared, manufactured and sold, or removed for consumption or sale, per pound... CIGARS AND CIGARETTES. Cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than 3 pounds per thousand.. Cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than 3 pounds per thousand.. Cigarettes weighing not more than 3 pounds per thousand. Cigarettes weighing more than 3 pounds per thousand.... after July 1, 1910. $0.08 .08 Rate of tax per thousand after July 1, 1910. $3.00 .75 1.25 3.60 Distilled spirits, per gallon. DISTILLED SPIRITS, ETC. Stamps for distilled spirits intended for export, each.... Except when affixed to packages containing two or more 5-gallon cans for export..... 72170°-11-3 33 Rate of tax, $1.10 .10 .05 Case stamps for spirits bottled in bond.... (And at the same rate for any larger quantity of such merchandise, FERMENTED LIQUORS. Rate of tax. $0.10 .10 .20 Fermented liquors per barrel, containing not more than 31 gallons. 1.00 More than 1 barrel of 31 gallons, and not more than 63 gallons, in 1 package. 2.00 OLEOMARGARINE. Oleomargarine, domestic, artificially colored to look like butter, of any shade of yellow, per pound.... Oleomargarine, free from coloration that causes it to look like butter, of any shade of yellow, per pound..... .10 .001 Oleomargarine, imported from foreign countries, per pound.. .15 Playing cards, per pack, containing not more than 54 cards... MIXED FLOUR. Mixed flour, per barrel of 196 pounds, or more than 98 pounds. Quarter barrel of 49 pounds, or more than 24 pounds. (Mixed flour imported from foreign countries, in addition to import TAXES NOT PAYABLE BY STAMP. 1. Excise tax on corporations (payable on or before June 30). . 2. Circulation issued by any bank, etc., or person (except a national bank taxed under section 5214, Revised Statutes, and section 13, act March 14, 1900), per month.. 3. Circulation (except national banks) exceeding 90 per cent of capital, in addition, per month........ |