530 STAMP TAXES ON SPECIFIC OBJECTS 
persons, by his, her, or their direction, when the consideration or value of the 
interest or property conveyed, exclusive of the value of any lien or encumbrance 
remaining thereon at the time of sale, exceeds $100 and dees not exceed $500, 
50 cents: and for each additional $500 or fractional part thereof 50 cents: 
Provided, That nothing contained in this paragraph shall be so construed as 
to impose a tax upon any instrument or writing given to secure a debt. 
8. Entry of any goods, wares, or merchandise at any custom-house, either 
for consumption or warehousing, not exceeding $100 in value, 25 cents; exceed- 
ing $100 and not exceeding $500 in value, 50 cents; exceeding $500 in value, $1. 
9. Entry for the withdrawal of any goods or merchandise from customs 
bonded warehouse, 50 cents. 
10. Passage ticket, one way or round trip, for each passenger, sold or issued 
in the United States for passage by any vessel to a port or place not in the 
United States, Canada, or Mexico, if costing not exceeding $30, $1; costing 
more than $30 and not exceeding $60, $3; costing more than $60, $5: Provided, 
That such passage tickets, costing $10 or less, shall be exempt from taxation. 
11. Proxy for voting at any election for officers, or meeting for the transac- 
sion of business, of any incorporated company or association, except religious, 
aducational, charitable, fraternal, or literary societies, or public cemeteries, 
10 cents. 
12. Power of attorney granting authority to do or perform some act for or 
in behalf of the grantor, which authority is not otherwise vested in the grantee, 
25 cents: Provided, That no stamps shall be required upon any papers neces- 
sary to be used for the collection of claims from the United States or from 
any State for pensions, back pay, bounty, or for property lost in the military 
or naval service or upon powers of attorney required in bankruptcy cases. 
13. Playing cards: Upon every pack of playing cards containing not more 
than fifty-four cards, manufactured or imported, and sold, or removed for 
consumption or sale, after the passage of this act, a tax of 5 cents per pack in 
addition to the tax imposed under existing law. 
14. Parcel-post packages: Upon every parcel or package transported from 
syne point in the United States to another by parcel post on which the postage 
amounts to 25 cents or more, a tax of 1 cent for each 25 cents or fractional 
part thereof charged for such transportation, to be paid by the consignor. 
No such parcel or package shall be transported until a stamp or stamps 
representing the tax due shall have been affixed thereto. 
Title IV, Revenue Act of 1916 10} 
Spc. 411. That the Commissioner of Internal Revenue, subject to regulation 
prescribed by the Secretary of the Treasury, may make allowance for or re- 
jeem stamps, issued, under authority of the act approved October twenty- 
second, nineteen hundred and fourteen, entitled “An act to increase the in- 
ternal revenue, and for other purposes,” and the joint resolution approved 
December seventeenth, nineteen hundred and fifteen, entitled “ Joint resolu- 
-jon extending the provisions of the act entitled ‘An act to increase the internal 
revenue, and for other purposes,’ approved October twenty-second, nineteen 
hundred and fourteen, to December thirty-first, nineteen hundred and sixteen,” 
to denote the payment of internal revenue tax, and which have not been used. 
‘f presented within two years after the purchase of such stamps. 
10 Specifically repealed by sec. 1400(a), Revenue Act of 1918. See chapter 23.