The Topeka state journal., 1898-06-29

or memorandum of such sale, to which
the stamp shall be affixed, and every bill
or memorandum of sale or agreement to
sell before mentioned shall show the date
thereof the name of the seller the amount
of the sale and the matter or thing to
which it refers penalty, fine of not
less than $500 nor more than $1,000 or
imprisonment not more than six months,
or both.)
Upon each sale, agreement of sale or
agreement to sell any products mer-
chandise at any exchange or board of trade
or other similar place, either for present or
future delivery, for each 500 of value of
said sale or agreement of sale or agreement
to sell, cent and for each additional 500
or fractional part thereof in excess of 800,
1 cent, provided that on every sale or
agreement of sale or agreement to sell, as
aforesaid, there shall be made and deliv-
cred by the seller to the buyer a bill, mem
orandum, agreement or other evidence of
such sale, agreement of sale or agreement
to sell, to which there shall be affixed a
lawful stamp or stamps in value equal to
the amount OF the tax on such sale. And
every such bill, memorandum or other
evidence of sale or agreement to sell shall
show the date thereof, the name of the
seller, the amount of the sale and the mat
ter or thing to which it refers, and any
person or persons liable to pay the tax as
herein provided, or any one who acts in
person or persons, who shall make any
such sale or agreement of SALE or agree
ment to sell, or who shall, in pursuance
of any such sale, agreement or sale or
agreement to sell, deliver any such prod
ucts or merchandise without a bill, mem
orandum or other evidence thereof as here
in required, or who shall deliver such bill
memorandum or other evidence of sale, or
agreement to sell, without having the
proper stamps affixed thereto, with intent
to evade the foregoing provisions, shall be
deemed guilty of a misdemeanor, and
upon conviction thereof shall pay fine of
not less than $500 nor more than 81 700.
be imprisoned not more than six
months, or both, at the discretion of the
court.
Stamps or Checks, Drafts, Etc.
Bank check, draft or certificate of de-
posit not drawing interest or order for the
payment of any sum of money drawn upon
or issued by any bank, trust company
any person or persons, companies or cor
pOrationS at sight or on demand, cents.
Bill of exchange Gnland), draft GER
tificate of deposit drawing interest or or
der for the payment Of any sum of money,
otherwise than at sight or on demand or
any promissory note except bank notes is
sued for circulation, and for each renewal
of the same, for sum not exceeding 800,
cents, and for each additional 500 or
fractional part thereof IN excess of 500, 2
cents, and from and after the 1st day OF
July, 1898, the provisions of this paragraph
shall apply as well to original domestic
money orders issued by the government.
Bill of exchange (oreign) or letter OF
credit Cincluding orders by telegraph or
otherwise for the payment of money issued
by express or other companies or any per-
son or persons), drawn in. but payable out
of the United States, shall pay for sum
not exceeding 800, cents, and for each
S100 nrf fractional nal thereof jT1o of
500, cents. If drawn in sets of two
more, for every bill of each set, where the
sum made payable shall not exceed $100, Z
cents, and for each 500 or fractional part
thereof in excess of 500, cents. Bills of
lading or receipts (other than charter
partly for any goods, merchandise or eff
fects to be exported from q port or place in
the United States to any foreign port or
place, 10 cents.
Express and freight-On each bill OF
1ading stamp of the value of 1 cent, pro-
vided that but one bill of lading shall be
required on bundles or packages of news
papers when inclosed in one general bun
die at the time of shipment. penalty, $50
for each offense.)
Telephone Messages.
Telephone message ges-It shall be the duty
of every person, firm or corporation own
ing or operating any telephone line or
lines to make within the first Is days of
each month sworn statement to the col
lector of internal revenue in each of their
respective districts, stating the number OF
messages or conversations transmitted over
their respective lines during the preceding
month for which a charge of Is cents or
more was imposed, and for each of such
messages or conversations the said person,
firm or corporation shall pay tax of 1
cent, provided that only one payment of
said tax shall be required, notwithstand-
ing the lines of one or more persons, firms
or corporations shall be used for the trans
mission of each of said messages or con-
verSations.
Bond-For indemnifying any person OF
persons, firm or corporation who shall
have become bound or engaged as surety
for the payment of any sum of money or
for the due execution or performance of
the duties of any office position, and all
other bonds of any description, except
such as may be required in legal proceed
1ngs, not otherwise provided for in this
schedule, so cents.
Certificate Of profits or any certificate or
memorandum showing an interest in the
property accumulatiOns of any associa-
tion, company or corporation and on all
transfers thereof, on each 800 of face value
or fraction thereof, 2 cents. Any certif-
cate of damage or otherwise and all other
certificates or documents issued by any
port warden, marine surveyor or other per
son acting such, 25 cents Certificate
of any description required by law not
otherwise specified in this act, 10 cents.
Charter party-Contrac6 or agreement
for the charter of any ship or vessel or
steamer or any renewal or transfer thereof,
if the registered tonnage of such ship does
not exceed 800 tons, So; exceeding 800
tons and not exceeding 600 tons, So; ex-
ceeding 600 tons, $40.
Brokers note or memoran-
dunn of sale not otherwise provided for in
this act, 10 cents.
Conveyance-Deed, instrument or writ
ing whereby any lands, tenements or other
realty sold shall be granted, assigned
transferred or otherwise conveyed to or
vested in the purchaser or purchasers when