The Monticellonian., 1898-09-09
SOME IMPORTANT REaULA. TI0Es JUST GIVEN OUT BY THE INTERNAL REvE-
 NUE DEPARTMENT.

The collector of internal revenue has been furnished with d compi- lation of some important rulings just made on the application of the war tax, which will be found of general interest to the public. Fol- lowing are extracts.
 A bond filed by order of court to obtain a decree of order for the sale of real estate is bond given in a legal proceeding, and is ex- empt from tax.
 Bonds given by public officers, such as sherilfs, clerks, registers or recorders of deeds, treasurers of counties, cities or towns, or other public officers of like character, are required to be stamped.
 Certificates required by law is sued by any department or officer of the government at the request of private persons, solely for pri- vate Use. should be stamped. The stamp should be furnished by the person applying for the instrument and for whose Use and benefit the same is issued, and should be af- fixed before the document Is dcliv- cred.
 Certificates of officers of the United States, given in the dis charge of official functions neces- sary in carrying on the machinery of the government, are exempt.
 Return of birth, certificates of death, and certificates of the regis. trar as to the facts declared con. corning birth, marriage and death are none of them held to be sub ject to the stamp tax imposed up on certificates, in view of the fact that these certificates are given 1T pursuance of state laws for public purposes.
 Certificates issued by an office of the state, in the interest of the state, are not liable to tax.
 A marriage certificate, to be re turned to any officer of state county, city or town, to eonstitut, part of public record, requires no stamp. A marriage certificate is sued by an officiating clergyman o magistrate and given to the parties if required by law, must be stamp ed at the rate of 10 cents. Mar riage bond requires stamp of $ cents.
 A teachers certificate issued b. county superintendent of publi' instruction or other officer of state county or municipality, come within the exemption provided b, section Y of the act, and does no require stamp. These certificates given under regulations adoptet in connection with public schools are held to be for governments purposes rather than for privat, use.
 A certificate of acknowledge ment to deed where the consid eration of the deed is $Ioo or less or to a mortgage where the consid is SI,ooo or less, does not require {. stamp.
 Certificates of protests of every note, bill of exchange, etc, wheth. CT protested by a notary pupiic or by any other officer duly authorized by law must be stamped.
 When a bank charges a custom. CTS account with the amount of ] note at its maturity, which he has given and which is made payable at that bank, no liability to stamp occurs thereby, unless some writ ten direction is given by the maker of the note. Such an order would require a-cent stamp.
 The conveyance by express com panies or other common carriers of bank bills, coin, currency, or mon ey of any kind, imposes an obliga- tion on such common carriers to is- sue and stamp bill of lading oi receipt for the same, it being helo that such property is included within the terms ''any goods ac- cepted for transportation.
 A tax is not imposed upon ar instrument whereby the title tc personal property is conveyed, but mortgage or pledge of persona property is taxed under schedule \ of the act.