Twice-a-week plain dealer. (Cresco, Howard County, Iowa) 1895-1913, 1898-07-29
TAX LAW RULINGS.
Collector Kemble Settles Some Dis.
puted Points Concerning the
Revenue Stamp Mix Up.

The state of Iowa will not put ten
cent stamps upon the certificates it is
sues. The secretary of state issues a
great many certificates of different
sorts, including those relative to no.
taries and interpretations. Thousands
are issued annually. If the state was
forced to put ten-cent stamp on each
one it would amount to enormous
sums. 1t will not be done. Evidently
the business of states as such is ex-
empt from the provisions of the law.
Collector Kemble says that all banks
desiring to have checks imprinted can
do so by sending their orders to him
with the money and he will issue an
order on any of the houses who print
them for the checks. All banks in the
district should send their orders to
him and he will give the same proper
attention. The collector has author
lied the publication of number of de-
cisions on mooted points relative to
the stamp law. His decisions in brief
follow:
Checks issued prior to July 1, although
not paid until after July /, are not subject
to tax.
Insect powders, bugine, insectine killer
Inc and similar preparations are not tax
able.
Checks issued by state, county, city or
school officers in thoir official capacity are
not subject to tax; neither are CITY county
or state warrants
Sample packages of all kinds of pro-
prietary articles are subject to same tax as
though put up for sale, although given
away.
Perfumeries and cosmetics and similar
articles put up In bulk are liable to the tax
and must be stamped to correspond with
the retail price when sold out at the small
est retail price.
All kinds of soaps that are set forth by
the makers as good for the complexion
and skin" are taxable under schedule "B. .
This takes In all tar soaps, medicated and
toilet soaps whenever the wrapper or box
label advertises 1t as superior soap of
the kind to be used on the body, also all
tooth soaps and powders.
Manufacturing companies and firms who
loan their surplus during the year, or part
of the time. are liable for bank tax on the
amount of money so loaned.
All transfers of certificates of stock after
July are subject to tax of two cents per
share.
When check is not stamped when pre-
sented to the bank for payment the bank
may stamp before paying and cancel same;
but not after payment.
Checks drawn by postmasters for pay
ment of salaries of employees must be
stamped, unless 1t can be shown they have
authority to pay by checks
Bank tax is based on condition of the
bank June 80, 1898. Capital. surplus and
Individual profits all must be figured.
Persons or firms Issuing bills Of ex-
change or checks on foreign banks and ac-
cepting exchange therefor are bankers and
must pay the tax.
Time checks Issued by manufacturing
companies or mining companies must be
stamped two cents.
Persons travelling who are furnished sam
pies Of cigars and send In orders and re-
ceive commissions for same are brokers
and must pay $40 fee as commercial broker.
Chewing gum must be stamped and sold
from the box like cigars are now sold. the
stamp being destroyed after the box Is
empty.