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Admiral.........

$13000 Vice Admiral..

9000 98000 $6000 Rear Admirals...

6000 5000 4000 Commodores .....

5000 4000 3000 Captains ....

4500 3500 2800 Commanders......

3500 3000 2300 Lieut. Commanders—Ist four years of commission... 2500 2400 2000 -after four years..........

3000 26001 2200 Lieutenants-1st five years of commission......

24001 2000 1600 after five years....

2600 2200 1800 Masters-1st five years of commission.....

1400 1200 1000 after five years......

1800 1500 1200 Ensignsælst five years of commission.

1200 1000 800 --after five years..............

1400 12001 1000 Midshipmen..

1000 800 600 Fleet Surgeous-Medical and Pay Directors....

4400 Medical and Pay Inspectors, and Chief Engineers... 4100 Surgeous--Ist five years of commission...

2800 2400 2000 --2d

3200 2800 2400 3d

3500 32001 2600 -4th "

3700 3600 2800 -after twenty years...

42001 4000 3000 Past Assistant Surgeons--Ist five years of commission 2000 1800 1500 -after five years.........

22001 2000 1700 Assistant Surgeons-lst five years of commission...... 1700 100 1000 -after five years.....

19001 1600 1200 Paymasters-same as Surgeons. Past Assistant Paymasters-same as P. A. Surgeons. Assistant Paymasters-Ist five years of commission... 1700 1400 1000 -after five years...

1900 1600 1200 Chaplains-1st five years of commission.

2500 20001 1600 -after five years.

2800 2300 1900 Professors of Mathematics-1st five years of commis'n 24000 2400 1500 -20

2700 2700 1800 -3d

3000 3000 2100 -after fifteen years...

3500 3500 2600 Boatswains-Gunners-Carpenters...........

1200 900 700 Sailmakers-lst three years of commission.

1200 900 700 2d

1300 1000 800 3d

14001 1300 900 --4th

16001 1300 1000 after twelve years....

1800 1600 1200 Naval Contractors-lst five years of commission.

3200 2200 -20

3100 2400 ---3d

3700 2700 -4th

4000 3000 --after twenty years.

4200 3200 Assistant Naval Contractors-Ist four years of com'n

20001 1500 ---2d

22001 1700 after eight years.

2600 1900 per annum $5500 -Ass't Quartermaster, captain's rauk

OFFICERS OF THE NAVY-Continued.

Chief Engineers--same as Surgeons.
Past Assistant Engineers-same as P. A. Surgeons.
Assistant Engineers--same as Assistant Surgeons.
Secretaries to Admiral and Vice Admiral.................per annum 2500
" Commanders of Squadrons.

2000 Clerks to Commanders of Squadrons.

750 66 Vessels......

750 at Navy Yards-Boston and New York....

1600 -Washington...

1600 --Philadelphia.

1600 -Mare Island.

1800 Yeomen-first and second rate....

.per month $61 50 -third rate.......

56 50 -fourth rate............

51 50 Armorers-first rate.....

36 50 second, third, and fourth rate....

31 50 Boatswain's Mate and Gunners, each .........

28 50 Carpenters..

31 50 Sailinaker's Mate......

26 50 Masters-at-arms-first and second rate...

61 50 third rate.......

56 50 -fourth rate..

51 50 Ship's Corporals.

23 50 Coxswains, Quartermasters, Quarter Gunners.......

26 50 Captains of Forecastle, Tops, Afterguard, and Hold

26 50 Coopers......

23 50 Painters-first class.

26 50 -second class.

23 50 Stewards-of Cabin)......

36 50 of Ward Room....

31 50 of Steerage....

21 50 of Warrant Officers.

19 50 Nurses-complement less than 200-one nurse...

15 50 over 200-two nurses..

15 50 Cooks-Cabin....

31 50 - Ward Room

26 50 Steerage........

19 50 -Warrant Officers........

15 50 Musicians-Masters of Band......

51 50 -first class.....

36 50 --second class..

31 50 Seamen ......

21 50 ---Ordinary

17 50 Landsmen .......

15 50 Firemen-first class.

31 50 second class........

26 50 Coal Heavers

21 50 Marine Corps-Brigadier General.

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2000 -Colonel......

3500 Lieutenant Colonel......

3000 Major......

2500 Captain ...............

1800 --1st Lieutenant and Aid-de-camp.

1750 - -Ist Lieutenant..........

1500 -20

1400

N.B.-All officers on retired list receive 75 or 50 per cent. of their Bea pay, according as they are retired for loug aud faithful service or for other causes.

SCHEDULE OF STAMP DUTIES.

REVISED AND CORRECTED TO DATE.

STAMP DUTIES UNDER SCHEDULE B.

02

Stamp Duty. BANK CHECK, draft, order, or toucher for the pay

ment of any sum of money whatever drawn upon any bank, banker, or trust company, at sight or on de

mand...
BILL OF EXCHANGE (foreign), or letter of credit

drawn in but payable out of the United States. If
drawn singly, same rates of duty as inland bills of
exchange or promissory notes.
If drawn in sets of three or more, for every bill of

each set, where the sum made payable shall not
exceed $100 or the equivalent thereof in any for-
eign currency.

02
And for every additional $100, or fractional part
thereof in excess of $100.....

02

CANCELLATION,

In all cases where adhesive stamps are used for denoting the tax upon an instrument, the person or party using or afixing 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.

PENALTIES.

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 instru. ment 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 O.

Stamp Duty. PROPRIETARY MEDICINES AND PREPARA

TIONS. For and upon every packet, box, bottle, pot, phial, or other enclosure, containing any pills, powders, tinctures, troches, lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions whatsoever, sold, offered, or exposed for sale, or removed for consumption and sale, by any person or persons whatever, where such packet, box, etc., with its contents, does not exceed, at retail price or value, the sum of twenty-five cents....

$0 01 Exceeding twenty-five and not exceeding fifty cents 02 Exceeding fifty and not exceeding seventy-five cents 03 Exceeding seventy-five cents and not exceeding one dollar........

04 Exceeding one dollar, for every additional fifty

cents, or fractional part thereof in excess of one
dollar.....

02 Officinal preparations, and medicines mixed or

compounded specially for any person according
to the written recipe or prescription of any phy-
sician or surgeon..

Exempt. PERFUMERY AND COSMETICS. For and upon

every packet, box, bottle, pot, phial, or other enclosure containing any essence, extract, toilet-water, cosmetic, hair-oil, pomade, hair-dressing, hair-restorative, hair.dye, tooth-wash, dentifrice, tooth-paste, aromatic cachous, or any similar articles, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known or distinguished, used or applied, or to be used or applied, as perfumes or applications to the hair, mouth, or skin, sold, offered for sale, or removed for consumption and sale, the same rates per package, etc., as for

medicines and preparations. FRICTION MATCHES. For and upon every parcel or package of 100 or less.....

01 More than 100 and not more than 200...

02 For every additional 100 or fractional part thereof. 01

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