The oasis., 1898-07-02
STAMP TAXES.

Bonds, debentures, or certificates O.
 indebtedness issued after the first da,
 of July, Anno Domini eighteen hun
 dred and ninety-eight, by any associa
 tion, company or corporation, on eacf
 hundred dollars of face value or frac
 tion thereof, five cents, and on eacf
 original issue, whether on organiza
 tlon or reorganization, of certificates
 of stock by any such association, com
 pany, Ur corporation, on each hundred dollars of face value pr fraction there
 of, tiyecents, and on all sales, or agree ments to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any associa- tion, company or corporation, whether made upon or shown by the books of the association, company, or corpora tioDTor by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence.of transfer or sale whether entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money or for the future transfer of any stock, on each hundred dollars of face value or fraction thereof, two cents: Provided, That in case Of sale where the evil dence of transfer is shown only by the books of the company the stamp shall be placed upon such books; and where the change of ownership Is by trans fer certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the cer- tificatc assigned in blank there shall be made and delivered by the seller to the buyer bill or memorandum of such sale, to which the stamp snail be affixed; and every bill or memoran- dun Of sale or agreement to sell before mentioned shall show the date there of, the name Of the seller, the amount of the sale, aud the matter or thing to which 1t refers. And any person or persons, who shall make any such sale, or who shall in pursuance Of any such sale deliver any such stock, or evi- dence Of the sale of any such stock or bill or memorandum thereof, as here in required, without having the proper stamps affixed thereto, with intent to eyade the foregoing provi- sions shall be deemed guilty of q misdemeanor, and upon conviction thereof shall shall pay fine of not less than five hundred nor more than one thousand dollars, or be imprison- ed not more than six months, or both, at the discretion of the court.
 Upon each sale, agreement of sale, or agreement to sell, any products or merchandise at any exchange, or board of trade, or other similar place, either for present or future delivery, for each one hundred dollars in value of said sale or agreement Of sale or agreement to sell, one cent, and for each additional one hundred dollars or fractional part thereof in excess of one hundred dollars, one cent; Pro- ylded, that on every saleor agreement of sale or agreement tO sell as afore- said there shall be made ana deliver ed by the seller to the buyer bill, memorandum, agreement, or other evidence Of such sale, agreement of sale, or agreement to sell, to which there shall be affixed q lawful stamp or stamps in value equal to the amount of the tax on such sale. And every such bill, memorandum, or other such evidence of sale or agreement to sell