teen hundred and ninety-eight, and the amendments thereof, be amended so as to read as follows:

"Sec. 35. That for the purposes of this Act, the words 'mixed flour' shall be taken and construed to mean the food product resulting from the grinding or mixing together of wheat, or wheat flour, as the principal constituent in quantity, with any other grain, or the product of any other grain, or other material, except such material, and not the product of any grain, as is commonly used for baking purposes: Provided, That when the product resulting from the grinding or mixing together of wheat or wheat flour with any other grain, or the product of any other grain, of which wheat or wheat flour is not the principal constituent as specified in the foregoing definition, is intended for sale, or is sold, or offered for sale as wheat flour, such product shall be held to be mixed flour within the meaning of this Act."

Act April 12, 1902, c. 500, § 9, 32 Stat. 99.

This section is part of an act to repeal war revenue taxation, and for other purposes, cited above, other sections of which are set forth or referred to under chapter 11 A of this Title.

Act June 13, 1898, c. 448, § 35, as amended by Act March 2, 1901, c. 806, § 13, mentioned in and further amended by this section, is set forth in Comp. St. 1901, p. 2241. The amendment by this act consists in the omission, after the words "except such material," of the words "not exceeding five per centum in quantity," contained in the section as amended by Act March 2, 1901, c. 806, § 13.

The special taxes imposed on bankers by the war revenue act, Act June 13, 1898, c. 448, § 2, and the amendment thereto by Act March 2, 1901, c. 806, § 2, as stated in the note under this section in Comp. St. 1901, p. 2247, are abrogated by the repeal of that section by Act April 12, 1902, c. 500, § 2, post, under chapter 11 A of this Title.

CHAPTER NINE.

Stamp-Taxes on Specific Objects.

Secs. 3418, 3419.

The stamp-taxes on checks, drafts, and other instruments and documents, and on medicinal proprietary articles, perfumery, etc., imposed by the war revenue act, Act June 13, 1898, c. 448, § 6, and the act amendatory thereof, Act March 2, 1901, c. 806, § 5, as stated in the notes under this section in Comp. St. 1901, pp. 2252, 2253, are abrogated by the repeal of those provisions by Act April 12, 1902, c. 500, § 7, post, under chapter 11 A of this Title.

Sec. 3438.

Tax on legacies, etc.

CHAPTER TEN.

Legacies and Successions.

The tax on legacies and distribut shares of personalty imposed by the war revenue act, Act June 13, 1898, c. 448, §§ 29, 30, and the act amendatory thereof, Act March 2, 1901, c. 806, § 11, as stated in the note under this section in Comp. St. 1901, p. 2269, is abrogated by the repeal of section 29 of said Act June 13, 1898, c. 448, by Act April 12, 1902, c. 500, § 7, post, under chapter 11 A of this Title.

CHAPTER ELEVEN.

Provisions Common to Several Objects of Taxation. Sec. 3444.

ACT MARCH 3, 1893, c. 208.

Annual statement of miscellaneous expenditures, etc.

The provision of this act set forth in Comp. St. 1901, p. 2273, is repeated in the same language in the sundry civil appropriation acts for the fiscal years ending June 30, 1903, and June 30, 1904, Act June 28, 1902, c. 1301, § 1, 32 Stat. 447, and Act March 3, 1903, c. 1007, § 1, 32 Stat. 1109.

Sec. 3446.

ACT MAY 12, 1900, c. 393, § 1.

[Amended. Act June 30, 1902, c. 1327.]

This section is amended, by the addition to the second proviso of an exception thereto, by Act June 30, 1902, c. 1327, set forth below.

Bank checks and other instruments for the payment of money, upon which stamps have been imprinted, and which, on repeal of the taxes thereon, have been filed for redemption of such stamps, may be returned to the owners, after redemption and cancellation of the stamps, by Res. Feb. 26, 1902, No. 7, set forth below.

RES. FEB. 26, 1902, No. 7.

Joint Resolution Authorizing the Commissioner of Internal Revenue to Return Bank Checks, Drafts, Certificates of Deposit, and Orders for the Payment of Money, Having Imprinted Stamps thereon, to the Owners thereof, and for Other Purposes. (32 Stat. 736.)

Preamble.

Whereas by the Act of Congress approved March second, nineteen hundred and one, entitled "An Act to amend an Act entitled 'An Act SUPP. '03-18

to provide ways and means to meet war expenditures, and for other purposes,' approved June thirteenth, eighteen hundred and ninetyeight, and to reduce taxation thereunder," the internal-revenue tax imposed upon bank checks, drafts, or certificates of deposit not drawing interest, or orders for the payment of any sum of money drawn upon or issued by any bank, trust company, or any person or persons, companies or corporations, at sight or on demand, was repealed on and after July first, nineteen hundred and one; and

Whereas many thousands of bank checks, drafts, certificates of deposit, and orders for the payment of money, have been imprinted with the necessary stamp and were unused on July first, nineteen hundred and one; and

Whereas the Commissioner of Internal Revenue is authorized to redeem stamps imprinted on said instruments, and which instruments are required by existing laws to be filed with the claims for said redemption of said stamps; and

Whereas the owners of same are extremely desirous that said checks, drafts, and other papers above mentioned should be returned to them after the cancellation of the stamps imprinted thereon: Now, therefore,

Return to owners of instruments having stamps imprinted thereon, after redemption and cancellation of stamps.

Resolved, &c., That the Commissioner of Internal Revenue be, and is hereby, authorized to return said imprinted instruments to the owner or owners thereof, where said return is demanded, within one year after the passage of this Act, after the redemption and cancellation of stamps imprinted thereon; and said cancellation and return to the owner or owners shall be made in such manner and under such regulations as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. All such checks, drafts, and so forth, remaining unclaimed by the owner at the expiration of one year after the passage of this Act shall be destroyed in such manner as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.

Res. Feb. 26, 1902, No. 7, 32 Stat. 736.

The provision of Act March 2, 1901, c. 806, mentioned in this section, which amended Act June 13, 1898, c. 448, by repealing the tax on bank checks, etc., is incorporated in Schedule A of the act so amended, as set forth in Comp. St. 1901, pp. 2300-2305.

ACT JUNE 30, 1902, c. 1327.

An Act to Amend the Act of May Twelfth, Nineteen Hundred, Authorizing the Commissioner of Internal Revenue to Redeem or Make Allowance for Internal-Revenue Stamps. (32 Stat. 506.) Redemption of spoiled, etc., stamps.

Be it enacted, &c., That the Act entitled "An Act authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps," approved May twelfth, nineteen hundred, be amended by adding to the second proviso the following: "Excepting documentary and proprietary stamps issued under the Act

of June thirteenth, eighteen hundred and ninety-eight, which stamps may be redeemed as hereinbefore authorized, upon presentation prior to the first day of July, nineteen hundred and four," so that said proviso shall read as follows: "Provided further, That no claim for the redemption of or allowance for stamps shall be allowed unless presented within two years after the purchase of said stamps from the Government, excepting documentary and proprietary stamps issued under the Act of June thirteenth, eighteen hundred and ninetyeight, which stamps may be redeemed as hereinbefore authorized, upon presentation prior to the first day of July, nineteen hundred and four."

Act June 30, 1902, c. 1327, 32 Stat. 506.

Act May 12, 1900. c. 393, § 1, mentioned in and amended by this section, is set forth in Comp. St. 1901, p. 2276.

[CHAPTER ELEVEN A.]

[War Revenue.]

ACT JUNE 13, 1898, c. 448, §§ 1-6, 12, 18, 20-25, Schedules A, B, §§ 27-30.

Secs. 1, 3, 5. [Amended. Act April 12, 1902, c. 500, §§ 1, 3, 6.] These sections are amended by Act April 12, 1902, c. 500, §§ 1, 3, 6, set forth below.

Secs. 2, 4, 6, 12, 18, 20-25, Schedules A, B, secs. 27-29. [Repealed. Act April 12, 1902, c. 500, §§ 2, 5, 7.]

These sections are expressly repealed by Act April 12, 1902, c. 500, §§ 2, 5, 7, set forth below; but the taxes or duties imposed by section 29, before the taking effect of said repealing act, are subject to the provisions of section 30 of this act and amendments thereof.

Taxes accrued before the taking effect of the repealing act above mentioned, and since July 1, 1900, upon securities delivered or transferred to secure the future payment of money, which were included in paragraph 1 of Schedule A of this act, are remitted by Act June 27, 1902, c. 1160, § 4. set forth below.

Sums paid for documentary stamps used on export bills of lading, under paragraph 6 of Schedule A of this act, are to be refunded, by Act June 27, 1902, c. 1160, § 2, set forth below.

Taxes paid on legacies for religious, literary, charitable, or educational uses, or for the encouragement of art, or to societies for the prevention of cruelty to children, under section 29 of this act, are to be refunded, by Act June 27, 1902, c. 1160, § 1, set forth below.

Legacy taxes collected on contingent beneficial interests not vested prior to July 1, 1902, are to be refunded, and no tax is to be assessed on any such interests not vested prior to that date, by Act June 27, 1902, c. 1160, § 3, set forth below.

Sec. 30. [Re-enacted. Act April 12, 1902, c. 500, § 8.]

This section is continued in force as to taxes or duties imposed by section 29 of this act, prior to the taking effect of the repeal of section 29 by Act April 12, 1902, c. 500, § 7, by provisions of section 8 of that act, which re-enacts this section.

ACT MARCH 2, 1901, c. 806, §§ 3, 4.

Sec. 3. [Re-enacted. Act April 12, 1902, c. 500, § 3.]

The provisions of section 3 of this act are re-enacted in the same language, as part of Act April 12, 1902, c. 500, § 3, set forth below. Sec. 4. [Repealed. Act April 12, 1902, c. 500, § 7.]

Section 4 of this act is expressly repealed by Act April 12, 1902, c. 500, § 7, set forth below.

ACT APRIL 12, 1902, c. 500.

An Act to Repeal War-Revenue Taxation, and for Other Purposes. (32 Stat. 96.)

Tax on fermented liquors; cancellation of stamps.

Be it enacted, &c., That section one of the Act entitled "An Act to provide ways and means to meet war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninetyeight, as amended by the Act of March second, nineteen hundred and one, entitled "An Act to amend an Act entitled 'An Act to provide ways and means to meet war expenditures, and for other purposes,' approved June thirteenth, eighteen hundred and ninety-eight, and to reduce taxation thereunder," be, and is hereby, further amended so as to read as follows:

"Section 1. That there shall be paid on all beer, lager beer, ale, porter, and other similar fermented liquor, brewed or manufactured and sold, or stored in warehouse, or removed for consumption or sale, within the United States, by whatever name such liquors may be called, in lieu of the tax now imposed by law, a tax of one dollar for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for any fractional part of a barrel, as authorized and defined by section thirty-three hundred and thirty-nine of the Revised Statutes of the United States: Provided, That in lieu of or in addition to the present requirements of law in that respect all stamps used for denoting the tax upon fermented liquors or other taxes may, in the discretion of the Commissioner of Internal Revenue, be canceled by perforations to be made in such manner and form as the Commissioner may, by regulations, prescribe.'

Repeal.

Act April 12, 1902, c. 500, § 1, 32 Stat. 96.

Act June 13, 1898, c. 448, § 1, as amended by Act March 2, 1901. c. 806, § 1, mentioned in and further amended by this section, is set forth in Comp. St. 1901, p. 2286, The amendment consists, principally, in a reduction of the tax from $1.60 to $1.00 a barrel. Rev. St. § 3339, also mentioned in this section, imposing the same tax and defining the fractional parts of a barrel for the purpose of computing the tax, is set forth in Comp. St. 1901, p. 2187.

Sec. 2. That section two of said Act of June thirteenth, eighteen hundred and ninety eight, and all amendments thereof, are hereby repealed.

Act April 12, 1902, c. 500, § 2, 32 Stat. 96.

Act June 13, 1898, c. 448, § 2, mentioned in and repealed by this section, is set forth in Comp. St. 1901, p. 2286. It imposed various special

taxes.