The times. [volume] (Richmond, Va.) 1890-1903, 1898-07-30


Is n stamp required on certihcate OF
Acknowledgement to a mortgage where
the consideration OF the mortgage IS
5000. or Less Answer. lesj S-cent
stamp.
Is a stamp required on certihcate
OF discharge OF real ectate mortgage ana
upon the certificate Of acknowledgment
thereof. or on certificate OF saustacuoh
of ohattel mortgage. or either or them =
Answer. Entry OF satisfaction OF mort
gage Is not held TO be a certincate.
is n stamp required on certlnca'e OF
Orp0ratlOn?-Answer Yes.
Is a stamp required on a ceruhcate OF
a justice OF the peace certifying transcript
or other paper 20 higher court2-Answer'
Yes.
Is q stamp required on a certificate or
return of service OF summons, or otner
process Answer. Return on summons
or other court process issued 20 sheflH
Is not a certificate
Is a stamp required on n certificate
issued at city or county tax saief-
Answer. No.
Is q stamp required on a cortihcate OF
eiection2-Answer No.
fs % stamp required ON a certihcate OF
probate OF will?-Answer. Yes
Ia a stamp required on certificate OF
good moral character required by one
seeking admission 20 the bar?-Auswer.
No.
Is o. stamp required ON a certificate
Of sale issued by a sheriff under fore
closure by action or an execution, and
on the acknowledgment thereto on either
Of them 2-AusWer. This question is not
understood I'm case of q foreclosure OF
mortgage. it appears 10 this office that
the document made by the sheriff I'm the
f.H q
understood how there could be any oc-
acknowledgement On connection with such
return.
The same difficulty I'm understanding
this question: Sheriff usually makes
return Of a salo made by him under fore
closure. and such return Is not q certh-
cato n 8 prescribed I'm the law.
Is stamp required on q sherins deed,
ana on the acknowledgment thereto, or
either of them ANSWER. ON deed.
Us a stamp required ON q certificate of
marriage2-Answcr Il is. unless givcn
for the purposes of the state.
Is stamp required on 90 certificate of
q Judgment ana ON the Acknowledgement
thereto, or either OF them?-Answer. III
satisfaction is entered on the record. no
stamp is required. III separate instru-
mont is made. it should Doe stamped
Are not an kinds OF certificates required
IN judicial proceedings exempt from the
provisions of the revenue law?-Answer.
No. Tho law specifically exempts those
under section II only. Bonds required, IN
judicial proceedings are exempt.
Other decisions follow:
When certificates OF stock or other SCI
curitios are pledged for n loan the
stamp tax is 70 be reckoned not ON the
face value OF the certificate Cor securites)
but on the amount of money loaned
above $1,000.
A policy OF insurance SIS not valid un-
less il bears the properly cancelled rcv-
enue stamp. The stamps may De affixed
by local agents when policies are deliver
ed
Clubs are not required 20 pay special
tax on its billiard tables.
When theatres are closed during July
and August and only open I'm tho month
of september the special tax is % reck-
onej from the first day of September.
The ordinary church or Sunday school
entertainment without any hired perform
ers does NOT come under the head OF pub
DE exhibitions or shows FOR money c0n-
tomplated by the law. Amateur theatrl-
cal exhibitions either I'm private houses
| or licensed public halls for church or
! charitable benefits arc also exempt.
VARIETY shows used TO attract visitors
20 beer gardens and other public resorts.
and exhibitions Of h0rsemauship ON race
tracks are taxable.
No person or firm IS liable 10 special
tax for simply buying or selling real es-
tate ON commission.
Clubs selling liquor % members are
liable as retail liquor dealers.
Tho following circular prescribing the
manner in which dealers in Leaf tobacco
shall keep book and the mode of making