Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-07-23
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apo'e requirement The carriers. whic,
were intended to be included within IN.
Terms or Schedule A. under the head ~
cypress and Freight" are such as ar.
snsaseu IN the transportation OF expires,
n,S es ana freight from one place TO an
other In the ordinary course OF commerc.
| and trade.
TICKETS FOR FOREIGN PORTS
ricketts, issued In the United States 10,
passage on vessel not sailing from any
| port OF the United States. but from q
canadian port tor other foreign port. are
not subject 10 stamp.tax.
Iickets Issued in Canada for passage on
vessel sailing from United States port
are not subject TO stamp-tax
Inc only passage ticket for which
stamp-tax is required TO be paid by this
statute is ticket issued for transporta-
uon or the passenger by any vessel from
port in the United States to a foreign
port When, therefore. 10 such passenger
ticket there is attached another ticket en-
lithng the passenger. after his arrival at
the foreign port, TO transportation to va
rlous points in Europe, or elsewhere, such
additional ticket Is not subject to stamp
tax.
The stamp-tax for a passenger ticket
may be affixed thereto and cancelled at
the time and place where IL is issued or
II may be affixed and cancelled at the pier
before the passenger boards the vessel.
Where one passenger ticket is issued,
even though 1t contains several names,
but one stamp-tax is required to be paid
thereon.
There Is no exemption from the stamp
tax on charity tickets issued at low rates.
Barges are not Included in the term
vessel in the paragraph relating to
charter party.
The manifest for custom-house entry
or clearance Of the cargo OF any ship or
vessel or steamer for foreign port does
not include ships supplies for its voyage.
1t only includes those things which the
ship has taken aboard for transportation.
There is no tax upon the bill of sale
OF vessel. a mortgage OF vessel re-
quires a stamp as a mortgage Of personal
property.
Dray receipt given at export steamers
wharf does not require stamp in addi-
ton to the bills of lading which arc
stamped. Shipping receipts given by COM
mon carriers Of freight for goods to be
transported to port OF export require
stamp.
GUARANTY COMPANIES BONDS.
Where a bond is given with a guaranty
as surety, the bond should have.
in addition to 5O-cent stamp. as required
under the head OF Bond" in Schedule A,
a stamp denotihg one-half Of l cent on
each dollar or fractional part thereof
paid by the principal obligor on the bond
as a premium under that paragraph of
A relating to guaranty compa-
MES.
Bonds required in legal proceedings"
are exempt from stamp tax. They are
such as are required in litigation in either
civil or criminal cases such as prosecution
bonds, injunction bonds, bonds to stay !
bonds upon appeal, writs of
error, bonds for costs. and the like; and |
In criminal cases, recogniZances, bonds |
for appearance, bail bonds, and also bonds |
In criminal cases upon appeal and writs |
Df error, supersedeas bonds. etc. Bonds |
given by persons appointed by the court, |
conditioned for the faithful performance !
Of the duties of their office or position,
such as receivers. assignees. executors.
and guardians, are rot |
exempt, and the stamp tax must be paid
-hereon.
Tickets, which are on the face merely
of money due &c. g.: John |
Doe, June 25, 1898, $50, and do not con-
tain any language making them checks
Or orders, for the payment Of money or
notes, are not subject to tax,
lnless received and paid at bank the same
is checks.
The exemption granted to cooperative
building and loan associations, etc., is
confined to the stock and bonds issued by
he associations therein mentioned, and,
therefore,, does not relieve them from
)ther stamp taxes.
OF EVERY DESCRIP-
TION.
Certificates Of any description required
by law not otherwise specified in this
pt ptc Hrct /
,essary to subject any given certificate
thus generally described to tax is that
Il shall be one which is required to be
given by law, national, State or NUM-
cipal. All such are taxable, except those
coming within the exemption of section II, |
that is TO say: Those which are given
strictly in the exercise of the functions
governmental, taxing, or municipal-of
he State or corporation.
Certificates given by an officer, not for
| public or governmental purpose, brs |
or private interests and USE are liable
o the tax, II they are given in obedience
o any law which requires them to be-
iven when called for.
certificate OF search showing that the
lockets or records Of court have been
earched, and show either that liens exist
II do not exist as to property. or that
judgments are recorded or are not record
d. and also certificates of search to as
ertain whether or not titles are good |
whether taxes have been paid: and other
of this character, are not such
S are required in the general discharge
+ governmental functions on the part of |
he officers giving them, but are such as
re needed for private use and private
lterests, and are. therefore, subject TO
ne tax, as being required by law 10 be
iven when called for.
If the act performed, or the certificate
sued by the officer Is in the discharge CT
n official function necessary in operating
&c general machinery of the government,
Is exempt.
Certificates of acknowledgment of deeds
nd mortgages are not required TO be
amped. The memorandum on the back
deed or mortgage. made by the reg
ter or recorder, that the instrument has b
zen placed upon record. is not a subject @
taxation. 1t is not a certificate such =
is contemplated by the law 1t is a
lief note on the back OF the deed or
ortgage citing date of filing and date n
Id place of record. @
Certificates OF BIRTH marriage, and 9
ath, given in pursuance Of the laws of N
o State requiring the collection and reg :
tration OF vital statistics as basis for
c administration Of public health laws
me within the exemption OF section IT,
ch certificates, however, when issued N,
private persons for private use, ar. G
biect 70 the l0-cent StaFup tax