The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1898-08-04
RECENT RULINGS ON
INTERNAL REVENUE
COMMISSIONERS OPINION ON
STAMPING CERTIFICATES.
He Gives Valuable Information in
Relation to Many Kinds Of Bust
ness and Legal Documents, Orig
inals, Transfers, etc--other Rul-
ings in Reference to Insurance
Policies, Clubs, Proprietary Arti-
cles, Commission Agents, Tobacco,
and Cigar Manufacturers.

Appended are some extracts from re-
cent rulings by N. b. Scott, commits
sioner of internal revenue. All Of them
have more or less local application.
Following is a copy of letter writ
ten by Commissioners Scott in relation
to stamping certificates:
Treasury Department,
Office of Commissioner OF Internal Revc-
nue.,
Washington, D. c., July 81, 1925.
Sir: l have the honor to acknowledge
receipt of your letter of the 14th instant,
inclosing letter to you from Mr.. Park
Davis. of Sioux Falls, S. Oak, and list
of questions propounded by him, asking
the construction placed by this office
upon the words certificate of any ,e
scription required by law, not otherwise
specified in this act, ten cents" as they
occur in the war revenue law of June 10,
1898. The questions are:
/. Is a stamp required on certificat lie
Of Acknowledgement to a deed, mortgage.
bond, assignment of mortgage, power of
attorney to sell real estate, or other in
strument required by the revenue law to
be stamped where such instrument has
been stamped ?-Answer. No.
2 Is stamp required on a certificate Of
acknowledgment to a deed where the
consideration of the deed Is 500, or less?
Answer. Yes; 1O-cent stamp.
8. Is a stamp required on certificate
of acknowledgment to a mortgage where
the consideration of the mortgage is ST.
900 or iess?-Answer Yes: 10-cent stamp.
A. Is n stamp required on a certificate
of discharge of real estate mortgage, and
upon the certificate of acknowledgment
thereof, or on certificate of satisfaction
of chattel mortgage, or either of them
Answer. Entry of satisfaction of mort
gage is not held to be a certificate.
). Is a stamp required on certificate
of incorporation?-Ans Yes.
6. Is stamp required on certificate
of justice of the peace certifying tran
script or other paper to higher COURT
Answer. Yes.
I. Is stamp required on certificate
or return of service of summons, or other
processs-Answer Return on summons
or other court process issued to sheriff is
not a certificate"
TRANSCRIPTS AND COURT PAPERS.
8. Is stamp required on certificate
issued at city or county tax sale ?--An-
swer. No.
8. Is a stamp required on a certificate of
election ?-Answer No.
10. Is a stamp required on a certificate
of probate of will?-Answer Yes.
H. Is d stamp IeuulTtu on Il Gel llICdlt
of good moral character required by one
seeking admission to the har?Answer.
No.
IL. Is a stamp required on a certificate
of sale issued by a sheriff under fore
closure by action, or on execution. and on
the acknowledgment thereto, or either of
them ?-Answcr. This question is not un-
derstood. In case of a foreclosure of
mortgage, 1t appears to this Office that
the document made by the sheriff in the
case, would be a return, and II is not
understood hCw there could be any ac-
acknowledgement in connection with such re-
turn.
49, The same difficulty in understanding
this question. Sheriff usually makes
return of a sale made by him under fore
closure, and such return is not a certiti-
cate as prescribed in the law
H. Is stamp required on a sheriff S
deed, and on the acknowledgment there
to. or either of them ?-Answer. On deed
15 Is a stamp required on a certificate
of marriage ?-Answer. 1t is, unless given
for the purposes of the state.
16 Is a stamp required on a certificate
of a judgment and on the acknowledy-
ment thereto, or either of them ANSWER
If satisfaction is entered on the record
no stamp is required. If a separate in
strument is made, II should be stampen
IS. Are not all kinds of certificates re-
uuired in judicial proceedings exempt
from the provisions of the revenue law?
Answer. No. The law specifically ex-
empts those under section II only. Bonds
required in judicial proceedings are ex-
empt.
n. B. Scott, Commissioner.
MISCELLANEOUS RULINGS.
Following are extracts from some of
the recent rulings:
Stamps issued under former law will
not protect articles taxable under sched-