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1 Two per centum of the amount by which sueh net estate 2 exceeds $250,000 and does not exceed $450,000; 3 Two and one half-per-centum of the amount by which

4 sueh net estate-exeeeds $450,000 and does not exceed

5 $1,000,409;

6

Three -per--centum of the amount by whieh-sueh-net

7 estate exceeds $1,000,000 and does not exceed $2,000,000;

8 Three and one half-per-centum of the amount by which 9 sueh-het-estate-exceeds $2,000,000-and-does not exceed

10 $3,009,000;

11

Four per-centum of the amount by whieh sueh net

12 estate exceeds $3,400,999 and does not exceed $4,400,499;

13

Four-and one half-per-centum of the amount by whieh

14 suek net estate exceeds $4,000,000 and does not exceed

15 $5,000,000;

16 Five per-centum of the amount by which suel-net 17 estate exceeds $5,000,400 and does not exceed $8,400,400; 18 Seven percentum of the amount by which such net 19 estate exceeds $8,090,000 and does not exceed $11,000,490; 20 Ten percentum of the amount by whieh suel-retestate 21 exceeds $11,000,000 and does not exceed $15,000,000; and

22

Fifteen percentum of the amount by which such net

* 23

estate exceeds $15,000,000; and

24

fbA tax-equalto-one percentum of the value of the

25 Het estats not in exeess ef$25,409 sueh value to be deter

37770_S. Doc. 74, 65-1---6

1 mined as providedin Fitte Ilof-sueh

Aotof-Septembereighth,

2 nineteen hundred and sixteent, except that the exemption

3 provided in subdivision fat of section two hundred and three 4 of sueh Aet shall be $25,499 instead of $50,000/is hereby 5 imposed upon the transfer of the netestate of overy resident 6 of the United States dying after the passage of this Aet.

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SBO. 1000. That-on and after the day following the

10 passage of this Aet-there-shalt-be-levied, colleeted, and paid 11 upon all artieles when imported-from-any foreign country into 12 the United States, or-into any of its possessions fexcept the 13 Philippine Islands and the Islands-of-Guam-and-Futuilat, 14 if sheh artieles-are-how-Hutiablo by law,-#-duty-of-ten per 15 centum-ad valorem in addition to the existing duty (whether 16 ad valorem or specifiet; and if not-now-dutiable by law, # 17 dutyof-ton percentum ad valorem. The duties imposed by 18 this section shall be levied, -colleeted, and paid under the 19 provisions of existing law. This seetion shall not apply 20 to fat gold or silver bullion; tbtcoins of gold, silver, copper, 21 er-other-metal; fet printing paper admitted free of duty 22 under paragraph five-hundred and sixty-seven of seetion one 23 of the Aet entitled "A#Aet-to reduee-tariff-duties and to

24 provide revenue for-the-Government, and for other-purposes, 25 approved Detober-third, ninoteon hundred and thirteen, #9 1 amended; fotores-of-tho-platinum-metals, and platinum, 2 Hamanufactured or in ingots, bars, plates, sheets, wire, 3 3 sponge, of-serap-and-vases, retorts, and other apparatus, 4 Fessels, and parts thereof, composed of platinum for-ehemieat 5 uses; fet nitrate-of-soda; (f) meehanieat-ground- wood pulp, 6 chemieał wood pulp, tableached or bleached, -and-rag pulp; or 7 tot articles specified in paragraphs three hundred and ninety 8 seven, three hundred and ninety-eight, four hundred and

9 four, four hundred and twenty four, four hundred and twenty 10 eight, four hundred and fifty one, four hundred and ninety 11 nine, five hundred and fifty six, five hundred and oighty twe,

12 and six hundred and forty-two; of section one, of sueh Aet

13 of October third, nineteen hundred and thirteen.

14

And this section shall not apply to the following named

15 articles, to wit:

16 First. Any animal imported-by a citizen of the United 17 States, specially for breeding purposes, whether intended 18 to be used by the importer himself or for sale for sueh pur

19 poses,

20

Second. Horses, mules, oneses--straying-herese the

21 boundary line into any foreign country, -or-driven-aeross

22 seh boundary line by the owner-for-temporary pasturage

23 purposes only, together with their offspring; 24 Third. Animals brought into the United States-tem 25 porarily for a period not-exceeding six months, for the pur 1 pose of breeding, exhibition, orcompetition for prizes offered 2 by any agricultural, polo, or ræeing association; but a bond 3 shall be given in accordance with regulations preseribed by 4 the Seeretary of the Treasury; also teams of animals, in 5 eluding their hamness and tackle, and the wagons or other 6 Febietes-aetually owned by persons-emigrating from foreign 7 countries to the United States with their families, and in

8

aetual use for the purpose of sueh emigration, under-sueh

9 regulations as the Secretary of the Treasury-may preseribe; 10 and wild animals intended-for-exhibition inzoologieal cot

11

Jeetions-for-seientifie-and educational purposes, and not for

12 sale or profit;

13

Fourth. Books, engravings, photographs, etehings,

14

bound or unbound, maps and charts imported by authority or

15

for-the use of the United States or for the use of the Library

16 of Congress;

17

Fifth. Books, libraries, -usual and reasonable furniture,

18 and similar household offeets-of-persens or families from

19

foreign countries, all the foregoing it actually used abroad by them hottess than one year, and not intended for any other

20

21 person or persons, hor-for-sale;

22

Sixth. Newspapers--and periodieals;- but the-term 23 periodicals"? As herein used shall be-understood to embrace 24 only unbound or paper-covered publications issued within six

months of the time of entry, devoted to current literature of

25

4

1 the day, op containing current literature as a predominant 2 feature, and issued regularly at-stated periods, as weekly, 3 monthly, or quarterly, and bearing the date of issue;

Seventh. Artietes-the growth, produee, or manufacture 5 of the United States, when returned-after having been ex 6 ported, without having been advaneed in value or improved 7 ii condition by any process of manufaeture-erother-means; 8 steel boxes, casks, berrets, earbers, bags, and other containers 9 oreoverings of American manufacture exported filled with 10 Ameriean produets, er-exported empty and returned filled 11 with fereignt produets, including shooks and staves when 12 returned as barrels or bexes; also quieksilver Hasks or bottles,

13 iron or-steel drumsefeitherdemestie or fereign manufaeture,

14 used for the shipment of acids, or other chemicals, which shall 15 have been getually exported from the United States; but 16 Preetetthe-identity of sueh artieles shall be made, under 17 general regulations to be preseribed by the Seeretary-efthe 18 Treasury, but the exemption ef-bags frem-duty-skatt apply 19 only to suek domestie bags as may be imported by the experter

thereof, and if-any-such-articles-are-subjeet-to-internet

21

Fevenue tax at the time of exportation, such tex shall be

22 proved to have been paid before exportation and not refunded; 23 photographie Hry plates-er-films-of-American manufaetufe 24 fexcept-moving pieture films), exposed-abrond, whether 25 developed or not, and-films-from-moving pieture-machines;

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