the Treasury Department; one deputy collector in each Internal Revenue district where the number of employees in the office of the collector exceeds four, and one deputy collector in each stamp (or branch) office. ship, copying, letter writing, and simple arith- | cashier only; Indians employed in the Indian metic. Patent examiners are examined in Service at large, except those employed as physics and technics, mathematics, chemistry, superintendents, teachers, teachers of indusand mechanical drawing. Meat inspectors tries, kindergartners, and physicians. In the are examined in letter writing, veterinary latter class are included the following emanatomy and physiology, veterinary pathology, ployees in the Customs and Internal Revenue and meat inspection. One of the tests for post Services: One cashier in each customs district, office and railway mail clerks is an exercise in one chief or principal deputy or assistant colreading manuscript addresses. Specimen sets lector in such district, and one principal of questions will be furnished by the Commis- deputy collector at each sub-port or station; sion upon request. Examinations are held one employee in each Internal Revenue district twice a year in every State and Territory at who shall act as cashier or chief deputy or fixed times and places. All examinations re-assistant collector, as may be determined by late as nearly as possible to the duties to be performed, and, whenever practicable, include experience and practical tests. No applicant is admitted to an examination in any one of the different recognized trades, such as those in the Government Printing Office, unless he has had five years' experience in his trade, one year of which must have been as a journeyman. This information is obtained by personal questions relating to the applicant's experience at his trade and the certificates of persons who have employed him. No one is certified for appointment whose standing in any examination is less than 70 per centum of complete proficiency, except applicants whose claims for military or naval preference under Section 1,754 R. S. have been admitted. These need obtain but 65. The law also prescribes competitive examinations for promotion in the service. A certificate is given to each person examined, stating whether he passed or failed to pass. For positions in the classified service where technical qualifications are needed special examinations are held. In the Departmental Service they are held for the State Department, the Pension, Patent, and Signal Offices, Geological and Coast Surveys, Engineer Department at large, Ordnance Department at large, etc. For places which do not require technical qualifications the number of applicants is usually excessive, and only those who attain high grades have a good chance for appointment. Excepted Places.-A number of positions are excepted from examination or are subject only to non-competitive examination. In the former class are included the following positions: Private secretaries and confidential clerks (not exceeding two) to the President or to the head of each of the eight Executive Departments; attorneys or assistant attorneys whose main duties are connected with the management of cases in court; one assistant postmaster, or chief assistant to the postmaster, of whatever designation, at each post office, and one cashier for each first-class post office when employed under the roster title of Appointments.-Upon the occurrence of a vacancy, the appointment to fill it, if not made by promotion, reduction, transfer, or reinstatement (for all of which provision is made by the Civil Service rules), must be made by selection from the eligibles of highest grade on the appropriate register. In the Executive Departments at Washington and in the Government Printing Office appointments are apportioned among the States and Territories on the basis of population. Every appointment is made for a probationary period of six months. Whenever there are no names of eligibles upon a register for any position in which a vacancy exists, and the public interest requires that it be filled before eligibles can be provided by the Commission, such vacancy may, subject to the approval of the Commission, be filled by appointment without examination and certification until an eligible can be provided by the Commission. The number of women applying for clerical places is greatly in excess of the calls of appointing officers. The positions to which the largest nunbers of them are appointed are those of assistant microscopist in the branch offices of the Bureau of Animal Industry at the various stockyards throughout the country, and teachers, matrons, seamstresses, etc., in the Indian Service. ceive appointments as stenographers and typewriters in the Departmental Service, and a few are appointed to technical and professional places. A few re Preference Claimants.- Persons who served in the military or naval service of the United States, and were discharged by reason of disabilities resulting from wounds or sickness incurred in the line of duty, are, under the Civil Service rules, given certain preferences. They are released from all maximum age limitations, are eligible for appointment at a grade of 65, while all others are obliged to obtain a grade of 70, and are certified to States, is declared to be a misdemeanor, punappointing officers before all others. Subject | ishable by a fine not exceeding five thousand to the other conditions of the rules, any person who served in the military or naval service of the United States in the war of the rebellion, and was honorably discharged therefrom, or the widow of any such person, or any army nurse of said war, may be reinstated without regard to the length of time he or she has been separated from the service. Provisions Concerning Political Discrimination, Assessments, Etc.The Civil Service rules provide that no person in the Executive Civil Service shall dismiss, or cause to be dismissed, or make any attempt to procure the dismissal of or in any manner change the official rank or compensation of any other person therein, because of his political or religious opinions or affiliations; that no removal shall be made from any position subject to competitive examination except for just cause and upon written charges filed. with the head of the department or other appointing officer, and of which the accused shall have full notice and an opportunity to make defense; and that no person in the Executive Civil Service shall use his official authority or official influence for the purpose of interfering with an election or controlling the result thereof. Such rules also provide that any person in the Executive Civil Service who shall willfully violate any provision of the Civil Service act or rules shall be dismissed from office. The Civil Service act contains provisions forbidding any person in the service of the United States from levying upon or collecting from persons in the Executive Civil Service contributions to be devoted to political objects, the collection of such contributions by any person in any public building of the United States, or discrimination against persons who do not make such contributions or render political service. A violation of any of the provisions concerning political assessments, or their collection in a public building of the United dollars, or by imprisonment for a term not exceeding three years, or by such fine and imprisonment both in the discretion of the court. The act also declares that when rules to carry its provisions into effect shall have been promulgated, "it shall be the duty of all officers of the United States in the departments and offices to which any such rules may relate, to aid, in all proper ways, in carrying said rules, and any modifications thereof, into effect." Political Activity of Officials.-An executive order of July 14, 1896, which is still in force, warns office-holders that, while individual interest and activity in political affairs are by no means condemned, they must bear in mind that their time and labor are due to the Government, and that they should scrupulously avoid, in their political action as well as in the discharge of their official duty, offending, by obtrusive partisanship, their neighbors who have relations with them as public officials. The Unclassified Executive Civil Service. The portion of the Executive Civil Service which is not classified embraces the following: All officers nominated by the President and confirmed by the Senate, including members of the Cabinet, assistant secretaries, certain chiefs of bureaus, etc., in the Executive Departments at Washington, collectors, naval officers, surveyors, and appraisers in the Customs Service, collectors in the Internal Revenue Service, and first, second, and third class postmasters. Other unclassified positions are fourth class postmasters, the employees of the District of Columbia, the employees of the Library of Congress, clerks in post offices not having free delivery, mere laborers and workmen, certain positions having a compensation of less than $300 a year, and the Consular Service. Examinations for positions in the service last named are noncompetitive, and conducted by a board of the Department of State. UNITED STATES CUSTOMS DUTIES. A TABLE OF LEADING ARTICLES IMPORTED, GIVING RATE AT ENTRY BY THE N. e. s. indicates "when not elsewhere specified." ARTICLES. 50 p. c. ad val. Hams and bacon.. 45 35 66 66 22c. P sq. yd. & 40 p. c. ad val. 18c. sq. yd. & 40 p. c. ad val. 28c. sq. yd. & 40 p. c. ad val. 60c. sq. yd. & 40 p. c. ad val. 27 p. c. ad val. 6c. lb. $4.50 lb. and 50 66 25 p. c. ad val. 40 p. c. ad val. 66 (k) 60 Free. 50 p. c. ad val. (if more than 15c. lb.). 45 p. c. ad val. Cotton handkerchiefs, hemmed. Fruits, apples..... Fruits, oranges, lemons, n. e. s. Furniture, wood... Glassware, plain and cut... Glass, polished plate, not over 16x24. Glass, silvered, not over 16x24... Glass bottles, over 1 pint.. Gloves, men's, ladies', children's.. Glue, value not over 7c. per lb.. Gold, manufactures of, not jewelry. Hair of hogs, curled for mattresses Hair, manufactures, n. e. s. Hair, human unmanufactured.... p. c. ad val. 25c. P bu. Hides, raw, dried, salted, pickled.. Hoops, iron or steel, baling. Horn, manufactures of. India rubber, manufactures of. Iron, manufactures of n. e. s... Iron screws, 1⁄2 inch or less in length. Ivory, manufactures of, n. e. s. Knit goods, wool, value not over 30c. P lb Knit goods, woolen apparel, 30 to 40c. P16 Knit goods, woolen apparel, over 40c. Leather manufactures, n. e. s.. Linen manufactures, n. e. s.. Linen, wearing apparel.. Macaroni. Malt, barley. Matches, friction, boxed.. Milk, condensed Molasses, n. e. s. Muffs, fur. Musical instruments. Oil, olive Oil, olive, n. e. s... | Oil, whale and seal, foreign, n. e. s. Onions.. Opium liquid preparations. Pepper, cayenne, unground. Photograph albums.. Photograph slides Pickles Pins, metallic. Pipes of clay, common, 40c. P gross. Poultry, dressed Potatoes. Pulp wood, for paper-makers. Quicksilver... Quinine, sulphate, and salts. Salmon, dried or smoked Salmon, prepared or preserved. Salt.. Silk laces, wearing apparel Skins, uncured, raw.... 60 Free. Tariff Rate. 20 p. c. ad val. Woods, cabinet sawed 20 Wool, first class.. 60 114c. P lb. $2.25 prf. gal. 95-100c. 95-100c. Free. 12c. lb. $1.85 $2.50 46 50c. 66 *The Dingley Tariff increases rates on women's and children's gloves uniformly 75c. per dozen pairs; on men's gloves the rates are the same as the Wilson rates. (a) Valued at more than 50c. per lb., 33c. per lb. and 40 per cent. ad val. (b) Specific duties ranging from $1.50 to $6 on each article and 35 per cent. ad val. (c) On goods above 40c. and not above 70c. per lb.; duty on goods above 70c. per lb., 44c. per lb. and 55 per cent. ad val. (d) Value §i per lb. 20c. per lb. and 15 per cent. ad val., with increasing duty of 10c. per. lb. for each 50c. additional value up to $2.50; all over $2.50 per lb., 60c. per lb. and 15 per cent. ad val. (e) Woof valued at 12c. per lb. or less, 4c. per lb.; above 12c. duty is 7c. per lb. (f) Two prices only in Dingley bill, 30c. and less, and above 30c. (7) If not over 10c. per lb. (h) If valued at $150; if more, 25 per cent. ad val. (i) Above 56°, 6c. per gal. (j) And 15 to 20 per cent. ad val. (k) On woolen an additional duty of 11c. per lb. (7) Chemical wood pulp, 1-6c. per lb. WAR REVENUE TAXES. Taxes Imposed by Congress Under Revenue Act Approved June 13, 1898. TAX ON FERMENTED LIQUORS — TOOK EFFECT FROM DATE OF ACT. Beer, lager beer, ale, porter, and other similar fermented liquor, per barrel of 31 gallons..... Proprietors of theaters, museums, and concert halls in cities of more than 25,000 population, as shown by last preceding United States census.. Proprietors of circuses. Proprietors of other public exhibitions or shows for money. Proprietors of bowling alleys and billiard rooms, for each alley or table. $2 $50 2 50 20 20 10 100 100 10 5 Bonds, debentures, or certificates of stock and indebtedness issued after July 1, 1898, on each $100 of face value.. 5 cents Certificates of stock, original issues of, on organization or reorganization, on each $100 of face value or fraction thereof 5 cents Sale or agreement to sell stock in any association, company, or corporation, on each $100 of face value or fraction thoreof 2 cents Sale or agreement to sell any products of merchandise, at any exchange, board of trade, or similar place: For each additional $100 or fraction thereof 1 cent 1 cent Bank check, draft, or certificate of deposit not drawing interest, or money order at sight.. 2 cents Bill of exchange (inland), draft, certificate of deposit drawing interest, or money order other than at sight or on demand, or promissory note (except bank notes), and original domestic money orders issued by the United States after July 1, 1898: For a sum not exceeding $100... 2 cents For each additional $100 or fraction thereof.. 2 cents Bill of exchange (foreign) or letter of credit (including orders by telegraph, or otherwise, for the payment of money issued by express or other companies, or any person), drawn in, but payable out of, the United States: If drawn singly or otherwise than in a set of three or more Not exceeding $100... For each additional $100 or part thereof.. If drawn in sets of two or more For every bill of each set not exceeding $100 For each additional $100 or part thereof Bill of lading or receipt (other than charter party) for merchandise for export. Bill of lading, manifest, or receipt, and each duplicate thereof, express and freight. Telephone messages costing 15 cents or over... Bonds of indemnity.. Certificates of profit and transfers thereof, on each $100 or part of. Certificates issued by port warden or surveyor Certificates, all other, required by law, not elsewhere specified Charter contracts or agreements, or renewals or transfers of: For vessels not exceeding 300 tons..... For vessels exceeding 300 and not exceeding 600 tons.. For vessels exceeding 600 tons Broker's note or memorandum of sale.. Conveyance deed or instrument or writing transferring realty: For each additional $500 or fraction thereof Telegraphic despatch.... Custom-house entry of merchandise: Not exceeding $100 in value. Entry for withdrawal of merchandise from customs bonded warehouse. 4 cents 4 cents 2 cents 2 cents 10 cents 1 cent ..each 1 cent Life insurance policies (except any fraternal beneficiary society or order, or farmers' purely local cooperative company or association, or employees' relief associations operated on the lodge system or local co-operation plan, organized and conducted solely by the members thereof for the exclusive benefit of its members and not for profit): For each $100 or fractional part of... 50 cents 2 cents 25 cents 10 cents $3 5 10 10 cents 50 cents 50 cents 1 cent 25 cents 50 cents $1 50 cents 8 cents On policies issued on weekly-payment plan. .40 per cent. on amount of first weekly premium Insurance policies (marine, inland, fire), except purely co-operative or mutual, on each dollar of the amount of premium Exceeding one year and not exceeding three years... Insurance policies (casualty, fidelity, and guarantee), on each dollar of amount of premium Not exceeding one year Exceeding three years...... When registered tonnage does not exceed 300 tons. When registered tonnage exceeds 600 tons Manifest for entry or clearance of vessel for foreign port: When registered tonnage exceeds 300 tons and does not exceed 600 tons 1/2 of 1 cent 1/2 of 1 cent 25 cents 50 cents $1 1 3 5 Mortgage or pledge of lands, estate, or property, real or personal, or assignment, transfer, or renewal of : On each $500, or fractional part of, in excess of $1,500. 25 cents 25 cents Passage tickets from the United States to foreign parts: Costing not over $30. Costing more than $30 and not over $60 Costing more than $60 Power of attorney or proxy for voting at any election of officers of any incorporated company or association, except religious, charitable, or literary, or public cemeteries.. Medicinal proprietary articles and preparations (on every packet, box, bottle, pot, phial, or other inclosure): Each additional 25 cents of retail price or fractional part thereof Perfumery, cosmetics, and other similar articles (on every packet, box, bottle, etc.): Exceeding 5 cents and not exceeding 10 cents Exceeding 10 cents and not exceeding 15 cents. Exceeding 15 cents and not exceeding 25 cents. Sparkling or other wines, bottled: Each bottle containing 1 pint or less.. Each bottle containing more than 1 pint... Chewing gum, or substitutes: On each additional $1 or part thereof On each jar, box, or other package, if not more than $1 retail value.. .... $1 3 5 10 cents 25 cents 25 cents 25 cents 1/8 of 1 cent 1 of 1 cent of 1 cent of 1 cent % of 1 cent 1 of 1 cent 1 of 1 cent 3 of 1 cent of 1 cent of 1 cent 1 cent 2 cents 4 cents 4 cents EXCISE TAXES. Corporation, company, person, or firm refining petroleum or sugar, or owning or controlling LEGACY TAXES-TOOK EFFECT FROM DATE OF ACT. 1/4 of 1 per cent. 1 cent 1. Where the person or persons entitled to beneficial interest shall be the lineal issue or lineal ancestor, brother, or sister of deceased: When the whole amount exceeds $10,000 and does not exceed $25,000. .75 cents on each $100 $1.125 on each $100 |