Fort Wrangel news., 1898-08-24
TO sfanP oR NOT STAMP

Tho following decisions of Gommis- siouer of Internal Revenue Scott at Washington City are of interest tu the people They were questions asked and referred 10 the aforesaid commis slnner and arc ns follows.
 Treasury Department. Otiicr Commissioner of Internal Reve nue.
 WASHINGTON CITY. July 2l.1sas.
 Sir have the honor to aeknowl edge receipt of your lettsr of the llth inst, inclosing letter to you from Mir Park Davis of Sioux Falls, $. b. and a list of questions propounded by him asking the construction placed by this office upon the words "Certifleate of any description required by law not otherwise specified in this act, ten cents" as they occur in the war reve- nue law of June l3, 1898. The questions are:
 1. Is stamp required on certifi- cate of acknowledgment to n deed, mortgage, bond, assignment of mort gage, power of attorney to sell real es- tate or other instrument required by the revenue law to be stamped where such instrument has been stamped:
 Answer-No.
 ,. Is n stamp required on a certifl- cate of acknowledgment to deed where the consideration is SlCO or less?
 Answer-Yes; 10-cent stamp.
 3. Is a stamp required on certifi- cate of acknowledgment toa mortgage where the consideration of the mort gage is 5l,oO0 or less?
 Answer-Yes; 10-cent stamp.
 1. Is stamp required on certiti- cate of discharge of real estate mort gage and upon the certificate of ac- Acknowledgement thereof, or on certifi- cate of satisfaction of chattel mortgage, or either of them?
 Auswer-Entry of satisfaction of mortgage is not held to be d certificate.
 ). Is stamp required on a certifi- cate of incorporation?
 Answer-Yes.
 6. Is a stamp required on certifi- cate of Justice of the Peace certify ing transcript or other paper to a high CT court?
 Answer-Yes.
 !. Is a stamp required on certifi- cate or return of service of summons or other process?
 Answer-Return on summons or other court process issued to a sheriff is not certificate"
 8. Is stamp required on a certifi- cate issued at city or county tax sale?
 Answer-No.
 9. Is stamp required on certifi cate of election?
 Answer-No.
 10. Is stamp required on certifi- of probate of will?
 Answer-Yes.
 Il. Is stamp required on certifi cate of good moral character required by one seeking admission to the bar?
 Answer-No.
 12. Is stamp required on certifi- cate of sale issued by sheriff under foreclosure by action or execution, and on the acknowledgement thereto, or either of them?
 Answer-This question is not under stood. In case of foreclosure of mortgage it appears to this office that the document made by the sheriff in the case would be return, and it is not understood how there could be any acknowledgment in connection with such return.
 13. The same difficulty in under standing this question. Sheriff usually makes return of sale by him under foreclosure and such return is not certificate as prescribed in the law.
 IA. Is a stamp required on sheriff's deed and on the acknowledgment there to, or either of them?
 Answer-On deed.
 b. Is stamp required on certifi- cate of marriage?
 Answer-It is, unless given for the purposes of the state.
 Is. Is a stamp required on a certifi- cate of a judgment and on the acknowl- edgment therto, or either of them?
 Answer-If satisfaction is entered on