Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1898-12-29
WAR TAX RULINGS.

Scott, in pamphlet form, copies of
which may be obtained Mt the local
internal revenue office, contains o store
of Information Of interest to people in
almost every walk Of life. Some of the
more important rulings are as follows:
Letters of administration, tesla
mentary or OF guardianship do not
require stamps, Petitions for appoint
ment of administrators, executors or
guardians require no stamps.
No stamp is required on affidavits.
Bills of lading for the export of
goods, il made out in sets of two, each
having equal value and each being con-
sidered nm original bill, both should
be stamped. Where tax of 10 cents
is paid on the bill of lading for goods
exported no stamp is required on copies
OF such bills of lading. On an inland
bill of lading each duplicate requires a
one-cent stamp, A wharf receipt given
to shipper, in EXCHANGE for which a
bill of lading Is issued. does not re-
quire stamp. 1t is the duty of car
riers to issue bill of lading or receipt
for goods accepted by them for ship
ment, and to affix the stamp, and n
penalty is prescribed for failure 10 do so.
Bonds Of brewers, manufacturers of
oleomargarine, tobacco and cigars,
distillers' warehousing, transportation
and export bonds are required to be
stamped, and each duplicate must be
stamped. Where a surety company is
on these bonds the stamp should be
placed on tho original bond and on
duplicates a memorandum can be made
stating that the tax has been paid.
A bond filed by order of court to
obtain decree or order for the sale of
real estate is bond given in n legal
proceeding, and is exempt from tax.
Bonds given by public officers, such as
sheriffs, clerks, registers or recorders
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 held to be subject
TO tax as bonds. Bonds required in
legal proceedings are exempt from
stamp tax.
A Brokers note, or memorandum OF
sale of any goods or merchandise,
stocks, bonds, exchange, notes Of
hand. real estate, or property of any
kind or description issued by brokers
or persons acting rs such, for each
note or memorandum of sale, not other.
wise provided for in the act requires q
10-cent stamp. A mere memorandum
accompanying an offer to purchase, ii
subject to the tax only provided the
offer is accepted, and should b
stamped by the broker ON the accept
ance of the offer. A statement o
account showing the receipts and dis
bursements in connection with a sale
and not being the contract of sale, doe
not require stamp.
The exemption granted to co-operativ,
building and loan associations, &c,
loaning money only to their own share
holders, extends to any papers or in
struments otherwise taxable) execute,
by such associations, or anysuch paper
and instruments made or executed b,
the shareholders TO the associations il
dealing with the associations an,
within the limits Of their legitimat,
operations and are exempt from STAN
tax, except that checks or drafts give
by such associations or by the share
holders are subject to the tax.
Certificates required by law issue,
by any department or officer of tn
government at the request of privat
persons, solely for private use, shout
be stamped by the person applying 70
the instrument. Certificates of officer
of the United States, given in tn
discharge of official functions neces
sary in carrying on the machinery {
the government, are exempt. Certif
Gates issued by an officer of the Stat,
in the interest of the State, are nc
liable to tax. Return of birth, Gel
tificate of death and certificates of I'll
registrar as to the facts declared col
cerning birth, marriage and death al
none of them held to be subject to Il
stamp tax A marriage certificate I
be returned to any officer of Stat
county, city or town. TO constitute pa
of a public record, requires no staml
A marriage certificate Used by Il
officiating clergyman or magistrate al
given to the parties, if required /
law, must be stamped at the rate of
cents. A mercantile license or liqu
dealers license comes within Il
exemption. A teachers certifica
issued by o county superintendent
other officer is exempt. A stamp
required on a certificate of inco
poration. An architects certifica
requires no stamp, unless, by an j
dorsement, it becomes an order for Il
payment of money.
an insurance company, being stat
ment made as to the facts and circuI
stances attending a fire, does n
require stamp. Certificates reauir
by law, by order of court, court pre-
esses,s &C.. do not require STAMP
Certificates of protest of notes, bills
exchange, &C., must be stamped.
certificate of search, showing that t
dockets or records of a court have be
searched, to show either that lie
exist or do not exist as to property,
that judgments are recorded or are +
recorded, and also certificates of scar
to ascertain whether or not titles ;
good, whether taxes have been pal
and other certificates of this charac
are not such as are required in I
general discharge of government
functions on the part of the oific
giving them, butt are such as are need
for private use and private interes
and are, therefore, subject to the t;
as being required by law to be gi,
when called for. If the act PERFORM
or the certificate issued by the Off
is in the discharge of an offic
function necessary in operating
general machinery of the goyernme
it is exempt. Certificates of depc
drawing interest, if left a certain tin
are taxable first at the rate of . Ger
but if left until interest accru
stamps at the rate of cents per s
must be added.
Sight drafts drawn upon or issued
any pank, trust company or any per
or persons, companies or corporate
require a stamp, and, If the accepta
OF the draft is accompanied by an or