Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-08-02
NEW RULINGS.
Announces Decisions
80 INTERESTING FONTS.
,urgcH ENTERTAINMENTS EXEMPT.
Amateur TheatrlcaIs-cases an
which Real Estate Men Mast Pay
Tax-on Wills and Mar
aaoCs.
riages.

-i Prady last nlSnt gave out the
'oaA statement OF new rulings touch
he war-revenue law;
hs Wv Collectors ONCE,
Riehmond. Va. August /. 1888.
,olloving recent rulings OF the Com
",,sr OF Internal Revenue. under the
venue law. 1896. are OF interest to
80, Ruls of Lading-Duplicates and
.La,,rates required by law. lo-csnts each
.,ov made by carrier for his W con-
-,,.,ss not liable to stamp-tax-
N,..s-Druggists, saloonkeepers. gro
nd other dealers must afix the
-, the bottle when q customer pre-
So bottle 10 be filled with wine. 1
81, less than a pint bottle. and 2-cent
on bottles in excess of one pint.
~,5,ies. Pledge for Loans-When
~ other securities are pledged for
,,,r. the stamp is to be reckoned. not
face value of the security. but on
o,,t OF none loaned above $1,000.
~ .sx Is q cents on 5000, and not ex-
's,,e q 900; and % cents on each addi-
w.
Ngn.as-Trust deeds and notes. principal
,,tsrest notes. are distinct and sepa-
o., and each are required TO be stamped.
~ ~ release require a stamp ac-
p-st,g 10 the value Of the interest re-
r5 or convoyed by such instruments.
To- n satisfaction Of the debt on the
.I.ard does not require a stamp Certih-
80 Of acknowledgments OF deeds do not
,.,uirs 10 be stamped, except as follows:
ts[r,ff-ate Of acknowledgment TO a deed
., bargain and sale, when the considera-
a., AZ gU0 or less, 10-cent stamp; and a
'..tls-ate OF acknowledgment TO a deed
~ ,rust when the amount secured is 1900
=. less Decent stamp. Where leases,
s,.rltsd in duplicate, so that both are
800 az originals, both are required to
'. stamped: but II there be but one origi-
al comics thereof are not required to be
stamped.
Real Estate Agents-Agents engaging IN
he 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 TO the
40 tax as broker, but II the agent makes
l1ans for himself or others, and AFTER
sar6s sells the securities, he Is required
IN nav said special tax as broker. a per-
con is a broker. under this act. VINO ne
r~otiates purchases or makes sales OF
stocks, bonds, notes. ETC., in the course OF
business. and this applies to real estate
agents. insurance agents, attorneys or
any persons or firms who, In connection
with their profession or occupation make
e a regular part of their business 10 nego-
tlate purchases Of stocks. bonds. notes.
Ct either for themselves or others.
E..F.H EY4Ia-Nn4 rHnUiTp0 To Day EQGCldA
tax on billiard tables.
CertI6cate Of Incorporation-Require a
stamp tax.
Justices Of Peace-Their certificate OF
transcript or other paper TO a higher court
REQUIRES a Decent stamp.
Probate Of Will-Stamp required on GER
tihcate OF same.
Marriage OBSERVATION-DISCLOSURES a lO-cent
STAMP. unless given for the purposes OF
the State.
church Entertainment-No special tax
ON the ordinary church or Sunday-schooI
entertainment. without hired performers
ana the same rule applies 10 amateur
theatricals.
Personal Property C~onveyed-A bill o.
sale OF chattels, or an instrument wherep!
n title TO personal property is conveyed
not taxable.
Commercial ACKNOWLEDGEMENTS Wh'
receive goods into their possession 10
sale on commission are not commercla
brokers' within the meaning OF the fourt
paragraph Of Section 2. act June t. 1917
and are. therefore, not required 10 pa
special tax under that paragraph.
Warehousemen who receive TOBACCO
cotton. or other produce or goods on cor
signment for sale on commission are nc
liable as commercial brokers.
A~uctioneers who receive sell sooe
a. their auction rooms or on the premise
~ the owners on commission, are not SUI
feet 70 the special tax on cominercl'
6roters nor are cattle brokers who r.
cs,ys ana sell cattle on commission.
JAMES ID. BRADY,
Collector.