Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-12-09
THE WAR-TAX BILL.
REVISED RULING JUST ISSUED ny
COMMISSIONER SCOTT.
some FORMER DECISIONS CHANGED
Voting and other Proxies-Brokcrx'
Notes. Leases, Checks, Drafts, md
Various Kinds. Insurance Policies.


The Treasury Department has just
issued. In pamphlet form, the revised
| rulings made by Commissioner Scott.
] They are $50 in number, and those Of
most general local interest are here given:
Letters Of administration, testamentary,
or Of guardianship do not require stamps.
No stamp is required on afildavits.
Bills Of fading fof the export Of goods.
| II made out in sets Of two, each having
| equal value. and each being considered an
| original bill, both should be stamped.
on inland bills of lading leach dupi-
cate" requires "a stamp of the value OF
l cent"
1t is the duty of carriers TO issue aJbll
| on lading or receipt for goods accepted
| by them for shipment, and to afhx the
stamp. and a penalty is prescribed for
| failure to do so.
| Bonds Of brewers. manufacturers o.
| oleomargarine. manufacturers Of tobacco,
| manufacturers of cigars distiller's annual.
| distillers warehousins. transportation,
| and export bonds, are required To be
stamped. Where these bonds are required
| by law TO be made In duplicate or tripli-
cate each must be stamped.
Mere agreements TO build houses are
not taxable, but II bonds are included for
| the faithful performance of work or con-
tracts. they are held 10 be subject 20
tax as bonds.
Marriage bond requires a stamp of 80
cents.
Where a bond is given with a guaranty
company as surety, the bond should have.
In addition To a 5o-cent stamp, stamp
denoting one-half of cent on each dol
lar or fractional part thereof, paid bS the
principal obligor on the bond as pre-
MUM.
Brokers' note, or memorandum of sale
Of any goods or merchandise, stocks,
bonds. exchange notes Of hand, real es
tate, or property of any kind or descrip-
ton issued by brokers or persons acting
as such. for each note or memorandum
Of sale, not otherwise provided for In
this act, 10 cents"
AN ARCHITECTS CERTIFICATE.
An architects certificate requires no
stamp, unless. by an Endorsement, IL be-
comes an order for the payment of money.
Certificates of proof of loss" for use
of an insurance company, being state
ment made as 10 the facts and circum-
stances attending "A fire, is not certil-
cate requiring a stamp.
Certificates Of protest of every note,
OH OF tAtHdhEts tANss MitNi4Na HAChN'NNN
by notary public or by any other officer
duly authorized by law. must be stamped.
Certificates Of acknowledgment of deeds
and mortgages are not required to be
stamped
Certificates of deposit drawing interest,
If left a certain time, are taxable, first, al
the rate Of cents, but If left until IN
terest accrues, stamps at the rate OF
cents per S100 must be added.s
Sight drafts drawn upon or issued by
any bank, trust company, or any person
or persons companies, or corporations,
require a stamp. and. If the acceptance
Of the draft is accompanied by an order
to the bank to pay the same and charge
to the account of the drawee, this &C
cOmpanying order requires, in addition
a 2-cent stamp as IAN order for lie pay
ment of money" And if time draft,
the accompanying order must be stamped
at tine rate of cents per $780,
Orders for the payment Of money, drawn
by the secretary Of an order or bench
ciary society on its treasurer. In favor
OF a third party. require a 2-cent stamp.
The conveyance by express companies
or other common carriers Of bank bills,
coin. currency, or money of any kind, inn
poses an obligation on such common car
riers TO issue and stamp bill OF lading
or receipt for the same IL being held that
such property is included within the
terms ANY goods accepted for transpor-
tation."
Money orders issued by express com
panics must be stamped at the rate OF
cents for each order.
Foreign express money orders. cashed
in the United States. are subject to taxa
ton at the rate of 2 cents.
ORDERS ON A MERCHANT
A 2-cent stamp Is required on an order
for cash drawn on merchant by one OF
his customers.
If papers in the nature of receipts are
given in lieu of checks and are used as
commercial negotiable instruments they
are checks and not receipts, and are sub
ject TO tax.
The person who signs and issues bank
check. without affixing the proper stamp
becomes involved in liability to penalties
unless It is shown that he had no design
TO evade the payment of the stamp tax,
and that the requisite stamp was affixed
and cancelled by the bank or person upon
whom it was drawn before payment.
Deeds and mortgages executed by
sheriff in compliance with an order OF
the court. are subject to tax
The shipment OF bundles or packages
of newspapers inclosed in one general
bundle under a single bill of lading is per-
mitteQ. ana tQcIb VIII ne ho oDJSNIiOH ~
the distribution of the contents or SUCH
a general bundle at the different stations
along the line OF the railroad.
4 policy of insurance is not valid I'M
less il bears the proper cancelled revenue
stamp.
Where leases are executed in duplicate
so that both are originals. both are re-
duired to be stamped; but If there be but
one original copies thereof are not re-
CURED 10 be stamped.
Mere local operators for the delivery or
packages. baggage. and such like. within
the limits of the same town or city, are
not required to give bills of lading. Al
though such operators may give a re-
ceipt for articles TO be delivered, such re-
celpt is not required to be stamped.
mere carrier, as, for instance. a person
with a horse and wagon, who does
local delivery business in a city or town,
Is not included within the above require
trent. The carriers. which were intended
TO be included within the terms Of sehe-
dule A. under the head of Express and
Freight" are such as are engaged In
the transportation Of express matter and
freight from one place 10 another in the
ordinary course Of commerce and trade.
Where notes or bonds with interest
coupon notes are given, said coupons be-
Of rrOuis notes each