The times. [volume] (Richmond, Va.) 1890-1903, 1898-08-03
sponsible for due compliance with the


sponsible for a due compliance with the
statute
This retail price or value IS price such
az "a eingle package or other small guam
titv would be sold al TO consumers at the
place Of manufacture. IL the manufac-
turer fixes the retail price in good faith
according 20 this rule, he need apprehend
no complaint IL at different times and IN
different places the article is retailed for
a greater or less sum than denoted BY
the stamps affixed thereto.
COLONEL BRADY S RULINGS.
Colonel Brady last night gave out the
appended statement OF new rulings touch
ing the war-revenue law;
Collectors Office
Richmond Va. August /. 1895
The following recent rulings OF the COM
missioner of Internal Revenue. under the
war-revenue Jaw. 1898, are OF interest to
taxpayers.
Foreign Bills of Lading-Duplicate and
duplicates required by law, 10 cents each.
but COPY MADE by carrier for his own con-
venionce not liable to stamp-tax
Wines-Druggists saiOOnkeepers, gro
GERS. and other dealers must afax the
stamp on the bottle when a customer pre-
sents bottle TO be filled with wine.
cent on less than pint bottle. ana 2-cent
stamps on bottles In excess of one pint.
Securities. Pledge for Loans-When
stock or other securities are pledged for
"a loan. the stamp is TO be reckoned not
on the face value Of the security but on
the amount Of money loaned above $1,000
The tax IS 20 cents on $1,000. and not ex-
cceding $3.50: and % cents on each addi-
tional $500.
Dceds-Trust deeds and notes, principal
and interest notes. are distinct and sepa-
rate. and each are required 20 be stamped.
Deeds of release require stamp ac-
corlmg TO tho value of the interest re-
leased or conveyed by such instruments
Entry of satisfaction of the debt on the
record does not require a stamp. Certh-
cate OF acknowledgements of deeds do not
require 10 be stamped. except as follows:
A certificate OF acknowledgment TO a deed
of bargain and SALE when the consldera-
ton is 800 or less. a Decent stamp; and
certificate OF acknowledgment 20 deed
of trust. when the amount secured Is $1,000
or less 1O-cent stamp. Where leases.
executed I'm duplicate. so that both are
used as originals. both are required 10
De stamped. but If there is but one orig
lnal. copies thereof are not quired TO be
stamped
Real Estate ACents-ACnnts engaging IN
the business of buying selling. or leasing
real estate or negotiating loans on real
estate. as an agent where there IS no
sale OF the securities. are not liable 20 the
so tax as broker, but If the agent makes
loans for himself or others, and after
wards sells the securities, he is required
to paw said special tax as broker. A per-
SON SIS n broker. under this act. who ne
CoHatcs purchases or makes sales OF
stocks. bonds. notes. etc, i'm the course OF
business. and this applies TO real eseate
aceuts. insurance agents attorneys. or
any persons or firm who. I'm connection
with their profession or occupation. make
ST. "a regular part OF their business TO nego-
tate purchases OF stocks. bonds. notes,
etc.. either for themselves or others.
Social Clubs-Not required % pay spec
ial tax on billiard tables.
Certificate of OrporatiCn-ReQuire
stamp tax.
Justices OF Pcace-Their certificate Of
transcript or other paper 10 a higher
court requires 10-cent stamp
Proyate OF Will-Stamp required on GER
tiGcQte OF same
Marriage Cer;ihcate-ReQures a lO-cent
stamp. unless given for the purposes OF
the State.
Church Entertainments-NO special tax
entertainment. without hired performers.
and the same rule applies to amateur
thcatrcals
Personal Property Conveyed-A bin OF
sale of chattels. or an instrument where
by a title 10 personal property in con-
vcved not taxable.
Commercial Observation-Disclosures who
receive goods into their possession for
sale on commission are not commercial
brokers within the meaning Of the fourth
paragraph Of section .. act june lS. 1898.
ana are. therefore. not required 10 pay
special tax under that paragraph.
Warohouscmen who receive tobacco,
cotton. or other produce or goods on con-
signment for sale on commission, are not
liable as commercial brokers
Auctioneers who receive and sell goods
~ their auction rooms or ON the premises
of the owners on commission, are not
subject to- the special tax on commercial
brokers: nor are cattle brokers who re-
ceive and sell cattle on commission.
JAMES ID. BRADY.
Collector.