Butler citizen. [volume] (Butler, Pa.) 1877-1922, 1898-08-04

! hundred dollars Of face value or frac-
! ton thereof. two cents Provided That
! IN case Jf sale where the evidences OF
Z transfer is shown only by ube books of
{ the company the stamp shall be placed
upon such books. and where the change
! OF ownership Is by transfer certificate
! the stamp shall he placed upon the Ger
| tiECate and in cases OF an agreement
! 70 sell or where the transfer Is by del,y-
| erv, of the certifirate assigned; IN blank
! there shall b. made and delivered by
I the seller u the buyer bill or memOr-
andum OF slch sale, ID which the stamp
shall be affixed; and every bill or mem
| orandum 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
! thlrg 10 which it refers And any per
son OF persons liable to pay the tax as
! herein provided or anyone who acts III
| the matter a. agent or broker for such
| person or persons, who shall make any
such sale. or who shall IN pursuance of
any such sale deliyer any such stock, or
| evidence OF the sale Of any such stock
| or bill OF memorandum thereof, as here
! in required, 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 a nne
| OF not less than FIVE hundred nor more
! than one thousand dollars, or be Inpr1s-
oned not more than six months, or both
| at discretion OF the court.
| Upon each sale, agreement Of sale, OF
! agreement to sell, any products or mer
| cLandise at any exchange, or board of
! trade. OF other similar place, either tor
| present or future delivery, for each one
! hundred dollars II value of said sale or
| agreement of sale or agreement 70 sell,
| one cent, and for each additional one
| hundred dollars, or fractional part
| thereof in excess of one hundred dollars,
| one ceat: Provided, That Oh every sale
! or agreement of sale or agreement TO
| sell as aforesaid there shall be made and
| delivered by the seller TO the buyer
| bill. memorandum, agreement OF other
| evidence Of such sale, agreement of sale,
or agreement TO sell, 10 which there
F, shall 5e affixed lawful stamp or stamps
| ia value equal 10 the amount OF the tax
OF such sale. And every such Dill,
memorandum. or other evidence Of sale
| @ agreement to sell shall show the date
| thereof. tae name of the seller the
| amount OF the sale. and the matter or
| Shing to which it refers; and any per
son or persons liable to pay the tax as
| herein provided, or anyone who acts III
| the matter as agent or broker for such
| person OF. 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 Of sale, or
, agreement TO sell, deliver any such pro-
| ducts or merchandise without a bill
| memorandum, OF other evidence thereof
as herein required, or who shall deliver
| such bill, memorandum, or other evid-
| dence OF sale, or agreement TO sell, with
| out having the proper stamps affixed
| thereto, with intent to eyade the fore
going provisions, shall De deemed guilty
| on Inldomeanor, and upon conviction
| thereof shall pay fine of not less than
five hundred dollars, nor more than one
! thousand dollars, or be imprisoned not
more than six months, or both, at the
discretion OF the court.
Bank check, draft, or certificate OF
deposit not drawing interest, or order
for the payment of any sum OF money,
drawn upon or issued by any bank,
trust company, OF any person or persons
companies, or corporat tions at sight or
on demand. two cents.
Bill Of exchange Gnland), draft certif
icate OF deposit drawing interest, or or
der for the payment OF any sum of mon
ey, otherwise than at sight or on de-
mand, or any pronllssory note except
bank notes issued for circulation, and
for each renewal of the same, for sum
not exceeding one hundred dollars, two
cents; and for each additional one hun
dred dollars or fractional part thereof
in excess of one hundred dollars, two
cents And from and after the first day
of July, eighteen hundred and ninety
eight, the provisions of this paragraph
shall apply IS well to original domestic
money orders issued by the Government
of the United States, and the price of
such money orders shall be increased by
a sum equal to the value of the stamps
herein provided for.
Bill of exchange (foreign) or letter of
credit (including orders by telegraph or
otherwise for the payment or money is
sued bv express or other companies or
any person or persons), drawn IN but
payabIe out OF the United States, if
drawn singly or otherwise than in set
of three or more, according to the Gus
tom Of merchants and bankers, shall
bay Tor a sum not exceeding one hun-
dred dollars, four cents, and for each
one hundred dollars or fractional part
thereof in excess Of one hundred dollars,
four cents.
II drawn in sets of two or more; For
every bill of each set where the sum
made payable shall not exceed one hun
died dollars, or the equivalent thereof,
in any foreign currency in which such
/ bill may be expressed, according TO the
standard OF value fixed BY the United
States, two cents; and for each one hun
deed dollars or fractional part thereof
in e4cess of one hundred dollars, two
cents.
Bills of lading OF receipt (other than
charter party for any goods, merchan
disc, or effects, to be exported from
port or place in the United States to
any foreign port OF place, ten cents.
EXPRESS AND FREIGHT: 1t shalt be
the duty OF every railroad or steamboat
company, carrier, express company, or
corporation Or person whose occupation
| is 10 act as such, TO issue TO the shipper
or consignor, or nis agent, or person
from whom any goods are accepted for
transportation, a bill of lading, mani
fest, or other evidence of receipt and
forwarding in bulk or in boxes, bales,
packa gaes, bundles, or not so inclosed
or included; and there shall be duly at
tached and canceled as is in this Act
provided, to each of said bills of lading,
Inanifests. or other memorandum, and
to each duplicate thereof, a stamp of
the value Of one cent: Provided, That
| but one bill OF lading shall be required
or bundles or packages of newspapers
when inclosed III one general bundle at
the time Of shipment. Any failure TO
issue such bill of la3ing, manifest, or
other memorandum, as herein provided,
shall subject such railroad or steam
boat company, carrier, express com
Lany, or corporation or person TO a pen
| atty CT fifty dollars for each offense, and
10 such bill OF ladin@, manifest, or 9th
er memorandum shall be used in evid
| ence unless it shall be duly stamped as
aforesaid.
| Telephone messages 1t shall be the
duty OF every person, firm, or corpora
ton owning or operation any telephone
! line or lines TO make within the first tif
| teen days of each month sworn state
ment to the collector of internal rev.
| enue in each of their respective districts
stating the number of messages or con
versations transmitted over their res
/ poctive lines during the preceding
month for which a charge of fifteen
cents or more was imposed, and for each
| of such messages or conversations the
| said person. firm, or corporation shall
pay a tax Of one cent: Proveded, That
| only o.e payment OF said tax shall be
required, notwithstanding the lines Of
one or more persons, firms. OF corpora
| tions shall be used for the transmission