Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1898-06-30

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or other realty sold shall be granted
assigned, transferred, or otherwise con-
veyed to, or vested in. the purchaser or
purchasers, or any other person Or per-
sons, by his, her, or their discretion
when the consideration OF value exceeds
one hundred dollars and does not exceed
each additional five hundred dollars or
fractional part thereof in excess of five
hundred dollars, fifty cents.
Dispatch telegraphic: Any dispatch or
message, one cent.
Entry of any goods, wares or r1er-
chandise at any custom house, either for
consumption. or warehousing, not exceed
ing one hundred dollars in value, twenty
five cents.
Exceeding one hundred dollars and not
exceeding FIVE hundred dollars in value,
Exceeding five hundred dollars in
value, one dollar.
Entry. for the withdrawal Of any goods
or merchandise from customs bonded
warehouse, fifty cents.
Insurance Qife): Policy Of insurance,
or other instrument by whatever name
the same shall be called. whereby any
insurance shall hereafter be made upon
any life or lives. for each one hundred
dollars or fractional part thereof. eight
cents on the amount insured: Provided,
That on all policies, for life insurance
only, issued on the industrial or weekly
payment plan of insurance, the tax shall
pc forty per centum OF the amount oft
be the duty of each person, firm or cor
poration issuing such policies to make
within the first fifteen days of every
month a sworn statement to the collect
or OF internal revenue in each of their re-
spective districts, of the total amount oil
hrst weekly premiums received on such
policies issued by the said person firm,
or corporation during the preceding
month, and upon the total amount SO re
celved; the said person, firm, or corpora
centum: Provided further, That the pro
VISIONS of this section shall not apply 70
any fraternal beneficiary society, or or
der, or farmers purely local cooperative
company or association, of employees re
Hef associations, operated on the lodge
system, or local cooperation plan, organ
lzed and conducted solely by the members
thereof for the exclusive benefit Of its
members and not for profit,
Insurance marine inland, fire): Each
poilcy OF insurance or other instrument,
by Whatever name the same shall be call
ed, by which insurance shall be made or
renewed upon property of any description
INCLUDING rents or profits, whether
or by fire or lightning, or other peril,
made by any person, association, or cor
porat1on, upon the amount of premium
dollar or fractional part thereof: Provid-
ed. Ihat purely cooperative or mutual fire
insurance companies carried on by the
merbers Thereof solely for the protection
OF their own property and not for profit
shall be exempted from the tax herein
provided
insurance. Casualty. fidelity and guar
antee): Zach policy of insurance, or bond
or obligation of the nature of indemnity
for loss, damage, or liability issued or ex
ecuted. or renewed by any person, asso-
citation. company or corporation. transact
ing the business of accident. fidelity, en-
ployer's liability. plate glass, steam boil
er burglary, elevator, automatic sprink-
Ter, or other branch Of insurance Except
life. marine, inland and fire insurance),)
and each bond undertaking or recogni-
zance, conditioned for the performance Of
the doing or not doing Of anything
therein specified, or other obligation of
the nature of indemnity. and each con-
tract or obligation guaranteeing the valid
lty or legality of bonds or other obliga-
tons issued any State, county, municipal,
or other public body or organization, or
guaranteeing titles to real estate or mer-
camille credits executed or guaranteed by
any fidelity, guarantee, or surety com
pany upon the amount of premium
charged. one-half of one cent on each dol
lar or fractional part thereof.
Lease, agreement, memorandum. or
contract for the hire, use, or rent of any
land. tenement or portion thereof
IF for a period of time not exceeding
one year, twenty-five cents
If for a period of time exceeding one
year and not exceeding three years, fifty
cents.
If for period exceeding three years,
one dollar.
.Manifest. for custom house, entry Or
clearance of the cargo Of any ship, vessel,
or steamer for poreign port
If the registered tonnage of such snip,
vessel or steamer does not exceed three
hundred tons, one dollar.
Exceeding three hundred tons, and not
exceeding six hundred tons, three dollars.
Exceeding six hundred tone, five dol
lars.
Mortgage or pledge. of lands. estate.
or property, real or personal, heritable or
movable, whatsoever. where the same
shall be made as 4 security for the pay.
ment of any definite and certain sum Of
money, lent at the time or previously due
and owing or fofborne to be paid, being
payable; also any conveyance Of any
lands, estate or property whatsoever, in
trust to be sold or otherwise converted
into money, which shall be intended only
as security, either by express stipulation
or otherwise: on any of the foregoing ex-
ceeding one thousand dollars and not ex
ceeding one thousand five hundred dol
lars. twenty-five cents: and on each five
hundred dollars or fractional part thereof
in excess of fifteen hundred dollars. TWEEN
ty-tive cents: Provided That upon each
and every assignment or transfer Of
mortgage, lease, or policy of insurance,
or the renewal or continuance Of any
agreement, contract or charter, by letter
or otherwise, a stamp duty shall be re
quired and paid at the same rate as that
imposed on the original instrument.
Passage ticket, by any vessel from a
port in the United States to a foreign
port, if costing not exceeding thirty dol
lars, one dollar.
"Costing more than thirty and not ex-
ceedng sixty dollars, three dollars.
Costing more than sixty dollars, five
dollars.
Power of attorney or proxy for voting
at any election of officers of any incorpo-
rated company or associate except, re-
ligious charitable, or literary societies,
or public cemeteries, ten cents
Power of attorney to sell and convey
real estate, or to rent or lease the same,
to receive or collect rent, to sell or trans
fer any stock, bonds, scrip, or for the col
lection of any dividends or interest there
on. to perform any and all other acts
not hereinbefore specified, twenty-five
cents: Provided, That no stamps shall be
required upon any papers necessary 70 be
used for the collection Of claims from the
United States for pensions, back pay,
bounty, or for property lost in the milf
tary or naval service.
Protest: Upon the protest Of every
or draft, or any marine protest. whether
protested by notary public or by any
other officer who may be authorized by
the law of any State or States to make
such protest. twenty-five cents.
Warehouse receipts for any goods,
on storage or in any public or private
warehouse or yard, except receips for ag-
ricultural products deposited by the actual
grower thereof in the regular course of
trade for sale. twenty-five cents: Provid-
ed That the stamp duties imposed BY the
lading, and passage tickets shall not ap-
ply to steamboats, or other vessels plying
between ports of the United States and
ports in British North America"
The section of the law relating to
the proprietary tax will be printed to-
morrow.
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