Phoenix weekly herald. [volume] (Phoenix, Maricopa County, Ariz. Territory) 1896-1899, 1898-09-01
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WAR REVENUE DECISIONS.

F.! These decisions under the war reve
/ nue. acr have been announced by the
! Commissioner of Internal Revenue.
Bank biGls, coins. currency, or money
of any kind. sent by express are held
to require bill of ladfng or a receipt
j duly stamped under the terms, ANY
| goods accepted for transportation y
| The express companies contended
that money was not goods and that a
sta * was unnecessary
Money orders issued by express COM
! panies require a 2-cent stamp. Money
| orders by telegraph, domestic, cents;
foreign, / cents for each 500.
Rebate checks Issued by conductors,
being the excess of fare collected ON
trains, are subject 10 tax
Checiss used within Il bank for settle
ment bookkeeping accounts do not
require 3 stump.
Checks drawn by the MANAGER of Il
cleaing- house TO settle balances be
tween banks require stamps.
Orders payable or redeemable in
merchandise only do not require
stamps.
Bonds of brewers, manufacturers of
Oleomaragine, manufacturers of to-
bacco. manufacturers of cigars, distill-
ers' annual distillers' warehousing,
transportation and export bonds are re
quired by law or regulation to be
made in duplicate or triDlicaite, each
must be stamped. Copies of distillers'
bonds for use of the Internal Revenue
Bureau need not be stamped.
\ bond filed by order of court to OBJ
tain 4 decree or order for the sale of
real ESTATE is a bond given in Il legal
proceeding and is exempt from tax.
Bonds given by public officers, such
rs Sheriffs. clerks, registers or record
erS of deeds. treaSurers of counties.
cities or towns, or other public officers
of like character, are required TO be
stamped.
Mere agreements to build houses are
not taxable, but if bonds are included
for the faithful performance of work
or contracts they are subject to tax
as bonds.
a marriage bond requires a 5O-cent
stamp.
Certificates issued under state laws
by inspectors and weighers of grain
do not require a stamp.
Insurance policies are not valid I'M
less properly stamped.
A stamp is required ON every as
signment of policy.
y receipt for rent for certain premi-
ses for 4 certain term. with no other
recitals, does not require a stamp.
Receipts for rent of post-office boxes
are not taxable.
Receipts by safe deposit companies
for renting boxes or for safe keeping
of money or valua bIes are not taxable
Proprietary stamps cannot be used
for documents.
In regard 10 who shall pay for
stamps required on documents the
the duty OF The person. firm or corpora
ton issuing the inSu ument to see that
it is uiy stamped. and u penalty is
provided for neglect in so doing and
the inference is drawn that the person,
firm or corporation issuing the inSJru-
ment shall pay for the stamp re
quired
Certificates required by law, issued
by any department or officer of the
government ait the request of private
persons solely for private use. should
be stamped. The stamp should be fur
nishcd by the person applying for the
instrument and for whose use and |
benefit the same is issued, and should |
be affixed before the document is de-
livered.
States given in the discharge of off |
cial functions necessary in carrying on
the machinery of the government are |
exempt.
Certificates issued by an officer of |
the state in the interest of the state
are not liable to tax.
ANY document the stamping of which
would make it necessary that the
state should furnish and affiX the
stamp are held TO De exempt from the
stamp tax.
Returns of birth, certificate of death
and certificates of the registrar as to
he facts declared concerning birth
and death, are none of them
held 70 be subject to the stamp tax i'm
posed upon certificates in view of the
fact that these certificates are given in
pursuance of state laws for public pur
JoseS.
Certificates issued by the health Off
.er of New York, under state statute,
.elative to the employment of children
lre exempt being issued in the dis
charge of Il duty connected with the
operation of the government
\ marriage certificate to the return
ID 10 any officer of a state. county, city
IF town, to constitute part of Il public
.ecord. requires no stamp. \ marriage
certificate issued by the officiating
clergyman or magistrate and given TO
-he parties, if required by law, must
be stamped at the rate often cents.