Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1898-08-04


any vessel from port in the United
States to foreign port. When. there
fore, such passenger ticket there is
attached another ticket emitting the
passenger, after bis arrival at the
foreign port, to transportation to vnrious
points in Europe. or elsewhere, such
additional ticket IL not subject to
stamp tax. The stare tax for a pus-
seuger ticket may be affixed hereto and
cancelled at the time and place where
1t is issued or it may be affixed and
cancelled at the pier before the pas
senger boards the vessel. whers one
passenger ticket IL issued, even though
il contains several names, hut one
stamp is required to be paid thereon.
There is no exemption from the
stamp tax on charity tickets issued at
low rates.
Barges are not included in the term
vessel" In the paragraph relating to
charter party.
Stamp duties imposed on mauifests,
bills of lading, and passage tickets do
not apply to steam boats or other vessels
plying between ports VI the United
States and ports in British North
America.
A telegraphio dispatch or message is
required to be stamped ny the person
who makes, signs or issues it.
Theirs ia no tax on the bill of sale of
vessel. A mortgage of vessel re-
quires stamp rs mortgage OF per-
sonal property.
A dray receipt given at an export
steamers wharf does not require
stamp in addition to bills of lading
which ars stamped. Shipping receipts
given by common carriers of freight for
goods to be transported to a port OF
export require stamps.
Where bond is given with guar
anty company as surety, the bond
should have, 10 addition 10 a 50-csut
stamp, as required under the head of
"bond," schedule A. stamp denoting
one-half of one cent On each dollar or
fractional part tnersof paid by the
principal obligor ON the bond as a
premium.
Bonds required in legal proceedings
are exempt from the stamp tax. They
are such as are required in litigation
in either civil or criminal cases, such aa
prosecution bonds, injunction bonds,
bonds to stay proceedings, bonds upon
appeals, writs Of error, bonds for costs
and the like; and in criminal cases,
recoguizances, bonds for appearance,
bail bonds, and also bonds in criminal
cases upon appeals and writs of error
supersedeas bonds, &C., bonds given by
persons appointed by the court, con-
ditioned for the faithful performance
of the duties of their Offices or
positions, such az receivers, assignees,
executors, administrators, and guard
ians, are not exempt and the stamp tax
must be paid thereon.
Tickets, which are ON the face
merely memoranda OF money due (e. e..
John Doe. June 25th. 1898, $751; and
do not contain any language making
them checks or orders for the nay ment
of money or promissory notes, are not
subject to tax. unless received and paid
ut bank the same as checks.
The exemption granted to co.npera.
tive building and loan associations,
&C., is confined TO the stock aud bonds
issued by the association therein
mentioned, and. therefore, does not
relieve them from other stamp taxes.
Certificates Ut any description re-
auired by law, not otherwise specified
in the act, require l0oent tax. The
first requirement necessary to subject
any given certificate thus generally
described to tax is that ii shall be one
which ia required to be given by law,
national, State or municipal. All such
are taxable, except those coming within
the exemption of section II, that lie to
say: those which are given strictly in
the exercise of the functions-gover
mental, taxing or munioipal-o the
State or corporation. Certificates given
by an officer, not for a public or gov
ernmental purpose, but for private
interests and use, are liable to the tax
il they are given In obedienoe to any
when called for. A certificate OF search
showing that the dockets or records Of
court have been searched, aud show
that either liens exist or do not exist
as to property, or that judgments are
recorded or are not recorded, and alst
!, certificates OF search to ascertain
whether or not the titles ars good,
whether taxes have been paid and
other certificates of this character are
not such as are required in the genera
discharge of governmental functions OF
, the part Of the officers giving them,
, but are such as are needed fol
! privats use and private interests, aue
are, therefore, subject to tax, as helms
! required by law to be. given wher
I called for. If the act performed Of th,
, certificate issued by the officers ia il
the discharge of an official functiol
, necessary in operating the genera
. machinery of ths government, it il
} exempt.
> Certificates of birth, marriages ant
death, given in pursuance of the Law
8 OF the State requiring the collection
: and registration of vital statistics as
basis for the administration nf publ
: health laws, come within the exemption
OF section IL. Such certificates. how
< ever, when issued tn privats person
Q for private use are subject to the 10
cent stamp tax.
: The ordinary notury's iurat is no
o required to be stamped.
A policy does not require STAN
q until it is issued, or is offered as a
!, insurance policy, and an insuranc
d company can stamp policy throug
4 its local agents nc we'll az through II
b general agent. Any agent of the com
. pnny who is discharged with the dut
: Of delivering policies to policy holder
b and receiving the premium, would b
A authorized to aflix and cancel the STAN
n on behalf Of the company. A stam
Is must be attached to premium notes &
+ we'll as to policies. 55
n As to mortgages, it is the gsner,
10 principle that mortgage is not vail
n az such until it is admittsd to regis
If tration. a mortgage, mt matter whs
y the date, should not he admitted /
u registration when presented on or afte
n July 1st, 1893, until there is attache
a and cancelled the proper revenue stamI
lo An ORIGINAL laaah ranuiraa n utn nj