The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1898-07-23

With o horse ana wagon, who dos q
local delivery business IN q city or town.
is not Included within The above reqdlre-
ment. The carriers. which were intend
ed to be included within the ternis OF
Schedule A, under the head Of Express
and Freight" are such as are engaged
In the transportation at express matter
and freight from one place 20 another IN
the ordinary course Of commerce and
trade.
20. Tickets Issued IN the United States
for passage on vessel not sailing from
any port OF the United States. but fFhm
a Canadian port Tor other foreign p0rtl,
are not subject 10 stamp fax.
Tickets issued In Canada Tor pas11ge
on q vessel sailing from United States
port are not subject to stamp tax
The only passage tickets for which
stamp tax Is required to be paid by this
statute Is a ticket Issued for trangp0Tta-
ti0n OF the passenger by any vessel
frog a port IN the United States to a
foreign port When, therefore, TO such
passage ticket there Is attached another
ticket emitting the passenger, after his
arrival AZ the foreign port, % transpor-
tation TO various points 10 Europe, or
elsewhere. such additional ticket 10 not
subject TO stamp tax.
The stamp tax for q passenger ticket
may be Affixed therato and Cancelled at
the time and place where Il Is issued.
or It may be affixed and Cancelled at the
pier before the passenger boardA the yes
sci.
Where one passenger ticket Is Issued,
even thought II contains several names,
but one stamp tax y required to be paid
thereon.
81. There IS no exemption from the
stamp tax on charity tickets isaued at
low rates. ~
SO, Barges are not Included IN the term
vessel" In the paragraph relating to
charter party.
80. The manifest for custom house en-.
try or clearance Of the cargo OF any
ship, or vessel, or steamer for a foreign
port does not include ships supplies for
Its voyage. It only includes those things
which the ship haS taken aboard for
transportation
"a. Stamp duties imposed on manIfests
bills of ladlng, and passage tickets do
not apply TO steamboats, or other vessels
plying between the ports OF the United
States and ports Of British North Amer
lea.
So. A telegraphIc dispatch or message
Is required to be stamped by the person
who makes. signs, or Issues It.
SO. There Is no tax upon the bill Of sale
Of a vessel. A mortgage of a vessel re-
qulres a stamp as a mortgage Of per-
sonal property.
81. pray receipt given at export
steamers wharf does not require
stamp in addition to bills Of lading
which are stamped. Shipping receipts
given by common carriers OF freight for
goods to be transported TO port OF ex-
port require stamp.
3d. Where bond Is given with
guaranty company as surety, the bond
should have, in addition to 50-stamp,
as required under the head Of BOND"
in Schedule A. a stamp denoting one
half OF cent on each dollar or fraction
al part thereof paid by the principal
obHgator On the bond as a premium, I'M
der that paragraph OF Schedule A reba-
ting to guaranty companies. Omitted
States officers required to give. bond will
take notlce.)
80. Bonds required in legal proceed
inRs" are exempt fr = etami tax. They
are such as are uuired IN .igation ia
either civil or criminal cases euch as
prosecution bonds, Injunction bonds,
bonds to stay prcceedings. bonds ppon
appeal, wrils OF error, bonds for costs
and the like; and IN criminal cases, re-
cOEnizances, bonds for appearan :. ball
bonds, and also bonds In Grimm, cases
upon appeal and writs Of error, superse-
IDEAS bonds. etc. Bonds given by per-
sons appointed by the court, conditioned
for the faithful performance OF the
duties OF their afIlcn or position, such as
receivers. asiEnees, executors, admlnts-
traitors, and guardians are not exempt,
and the stamp tax must be paid there
on.
40. Tickets. which are on the face
merely menloranda IT money due te. g.:
John Doe, June %. 1893, SIS 0O). and do
not contain any lang lage making them
checks ar ordef5 for the payment OF
money OF promissory notes, are not Sub
feet to tax. unlese received and paid at
bank the SANG s!s.checka.
Il. The exemption granted to co-opera-
tive building and loan associations, ETC.
is confined to the stock and bonds is
sued by the associations therein mem
toned, and, therefore. does not relieve
them from other stamp taxes.
AZ Certificates Of any description re-
uuired by law not otherwise specified In
this act, ten cents" The first require
ment necessary to subject any given cer-
tIficate thus generally described TO tax
Is that Il shall he one which Is required
to be glveh by law, national, state. or
municipal. All such are taxable, except
those coming within the exemption or
section II. that Is TO say: those which are
given strictly in the exercise OF the
ions-governmeHtai, taxing. or
munlcIpal--of the state or corporation.
Certificates given by an officer, not for
a public or governmental purpose, but
for private interests and use, are liable
TO the tax II they are given In obedience
to any law which requires them to be
given when called for.
A certificate of search showing that
the dOcketa or records OF a court have
been searched, and show either that
liens exist or do not exist as 10 property
or that judgments are recorded or are
not recorded, and also certificates OF
search TO ascertain whether or not titles
are good, whether taxes have been paid;
and other certificates OF this character
are not such as are required in the gen
eral discharge Of governmental func-
tons on the part Of the officers GIVING
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