The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1898-07-23

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private use and private interests, and
are, therefore, subject to the tax, as be-
ing required by law to be given when
called for.
| II the act performed, or the certiil-
cate Issued by the nhicer Is In the dis
charge OF an official function necessary
In operating the general machinery Of
the government, Il Is exempt.
43. Certificates Of Acknowledgement OF
DECIDE and mortgages are not required TO
be Stamped The memorandum on the
back Of deed or mortgage, made by the
reglSter or recorder, that the instrument
I has been placed upon record, ls not
subject Of taxation. It Is not certih-
cate such as Is contemplated by the law.
1t is a brief note on the back Of the deed
or mortgage citing date Of filing and
date and place Of record.
A.. Certificates Of birth, marriage, and
death. given In pursuance OF the laws
OF the state requiring the collection and
registration Of vital statistics as basis
for the administration of public health
laws, ocme within the exemption OF sec
tion II. Such certificates, however,
when is5ued to private persons for pri-
vate use. are subject to che Decent
stamp tax.
As. The ordinary notary's Jurat Is not
required to be stamped.
&c. "A policy does mot require a stamp
until It Is Issued. or Is offered as an In
surance policy, and an insurance COM
pany can stamp policy through It's
local agents as well as through It's gen
eraf agent
Any agent OF the company who IL
charged with the duty Of delivering the
policy to the policy holder and receiving
the premium, would be authorized to
afflx and cancel the stamp in behalf OF
the company,
n. A stamp must be attached to
premium notes as well as to policies
49, Deeds signed, acknowledged, ana
fully executed In June do not require
stamps though delivered In July, unless,
by state law, registration is necessary to
pass title.
40. Az to mortgages, Il is the general
principle that q mortgage q not Valid ~
such until Il Is admitted 70 REGISTRATION.
A mortgage, no matter what the date,
should not be admitted to registration
when presented on or after July !, 1895,
unless there Is attached and Cancelled
the proper revenue stamp.
50. In cases where the consideration in
a deed il nominal, The actual value OF
the property conveyed should govern the
amount af the stamp required
81, Original lease requires q stamp.
No stamp Is required, on copy executed
by the parties at the time Of the original
lease,
50. IL live stock Is sold al an exchange
or board Of trade or other similar place,
either for present or future delivery. the
sale, agreement Of sale, or agreement to
sell must be evidenced by a bill. memo
randum, or agreement to be delivered
by the seller to the buyer, and this
evidence should have the stamp affixed
az REQUIRED in the act, viz: One cent IN
800, and on each 500 or fraction there
Of, additional, cent.
81. where telephone companies have
lies extending into more than one collec-
Hon district, the return may be made to
the collector uf that district IN which the
principal business office Of the company
is located.
81. Contracts and agreements between
subscribers and telephone companies Tor
the placing Of . telephone, and payment
therefor, are not subject to stamp tax.
IS. Power OF attorney executed on the
back Of stock certificates used in con-
nectIon with transfer OF shares require
to be stamped In addition to the tax on
transfer OF stosk.
81. A 10-cent camp iS suthcient upon
a proxy for use In voting at an election
Of officers OF an incorporated company
without regard to the number OF sigma
lures.
s.. Revenue stamps are not required
on the reports uf earnings and DIVIDENDS
and reports Of condition made to the
comptroller OF the currency by national
70. The list OF shareholders required
by Section $40, Revised Statutes TO be
forwarded to the comptroller Of the cur
rency requires no stamp tax. The paper
Is mot a certificate, but list.
go. A stamp Is not required on returns
~ national banks OF notes In circulation
made semi annually TO the United STATES
treasurer In
ternai revenue adhesive stamps, when
the law requires 20 be by writing or
stamping the initials Of the persons US
ing he same, ana the date upon whtch
the stamp shall be attached OF used II
IL held that the initials and the year
alone will be Sufficient. This canceiia-
t,on may be by writing or imp1nuns
with a hand stamp. .,..,
90, Old stamps Issued under repeaIed
acts can not be used IN lieu OF stamps
required by the present law.