El Paso daily herald. (El Paso, Tex.) 1881-1901, 1898-07-29
ReVen ue Law RULINGS.

Internal Revenue Commissioner Scott
has made the following rulings:
Certificates of birth, marriage and
death given In pursuance of the laws
of the state requiring collection and
registration OF vital statistics as q
basis for the administration of the
public-health laws are exempt from
the ten-cent war tax. When such GER
rificstes are used for private use by
persons they are subject to the ten
cent stamp tax.
Any order for payment of money
drawn In, but payable out of the Unit
ed, States, If drawn singly Is subject to
Q tax Of four cents for 800 or less, and
each 800, or fraction, four cents.
Where certificates of.shsre were sold
and delivered before July 1, 1898, en-
try OF transfer on corporate books after
June 30th does not require q stamp.
New certificates of stock issued to
holder In lieu of original certificate,
and remaining in his ownership, do
not require stamp.
A two-cent stamp is required of an
order for cash drawn on merchant by
one OF his customeas.
Certificates of deposit drawing in
terest, If left . certain time, are tax
able the same Is promissory notes.
Baggage forwarded by Q railroad
company or express, subject to extra
charge, comes within the law requir-
ing stamp on bill of lading, or other
evidence Of receipt and forwarding.
In cases where the consideration in
Q deed is nominal, the actual value of
the property conveyed should govern
the amount of the stamp required
A telegraphic dispatch or message is
who makes, signs or issues it.
Certificates of acknowledgement of
deeds and mortgages are not required
to be stan ped. The memorandum on
the back If deed or mortgage, made
by the ret lister or recorder, is not a
subject of taxation.
SPECIAL TAXES.
The attention of persons liable to q
special tax under the United States in
ternal revenue laws is called to the
fact that any change of proprietor or
firm will necessitate the payment of
another special tax, to date from
the first of the month in which such
change in the business took place. In
this connection the following ruling
will be of interest:
Special-tax stamps are not transfer
able from one dealer to another.
When a new member is added to
firm paying special tax, q new stamp
will be required. When two persons.
each holding q stamp for business car
ried on by himself, form partnership,
the firm L. separate person, in law,
from either of them) must pay special
tax. Stamps for separate persons can
not be joined together to answer for Q
partnership.
The special-tax year begins on the
first day of July and ends on the Both
daY OF June 6ucC0edlpp
Every person or firm liable to special
tax upon commencing business, and
again at the beginning of each special
tax year, must file with the collector
or deputy collector q sworn return and
pay to the collector of internal revenue
the amount Of the tax, when he will be
with Q special-tax stamp,
which must be at ell times conspi-
cuously displayed in his or their place
OF business, and any person who shall,
through negligence, fail to so place
and keep said stamp, shall be liable to
q penalty equal to the special
tax for which his business renders him
liable, and the costs of prosecution.
For failure to make the return as
above stated, the commissioner of in
ternal revenue is required by law to
assess q penalty of fifty per centum of
the amount of the tax. The failure to
procure q special tax stamp also rem
ders the delinquent liable to criminal
prosecution. NIT v .--...
Applicants for special-tax stamp
for q fractional part of year must
calculate from sthe first day OF the
month in which they commence bust
ness to the end of the special tax year.