Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1898-09-02
WAR REVENUE DECISIONS.


Bank bills, coins, currency, or money
OF any kind, when sent by express, are
held to require bill of lading Or re-
ceipt duly stamped under the terms,
Any goods accepted for transporta-
ton" The express companies con-
tended that money Wa, not goods and
that a stamp was unnecessary.
Money orders issued by express COM
panies require 2-cent stamp. Money
orders by telegraph, domestic, 2 cents
foreign, 4 cents for each 500.
Rebate checks issued by conductors,
being the excess OF fare collected on
trains, are subject to tax.
Checks used within bank for set
tlcment of bookkeeping accounts do
not require a stamp.
Checks drawn by the manager of a
clearing house to settle balances be-
tween banks require stamps.
Orders payable or redeemable in
merchandise only do not require
stamps.
Bonds OF brewers, manufacturers of
oleomargarine, manufacturers of to-
bacco, manufacturers OF cigars, distil-
lers' annual, distillers' warehousing,
transportation and export bonds, are
required to be stamped. Where these
bonds are required by law or regula-
tion to be made in duplicate or tripli-
cate, each must be stamped. Copies
of distillers' bonds for use OF the In
ternal Revenue Bureau need not be
stamped.
A bond filed by order of court to OBJ
tain decree or order for the sale of
real estate is bond given in a legal
proceeding and is exempt from tax.
Bonds given by public officers, such
as sheriffs, clerks, registers or record
ers of deeds, treasurers of counties,
cities or towns, or other public officers
OF like character, are required to be
stamped.
Mere agreements to build houses are
not taxable, but if bonds are included
for the faithful performance OF work
or contracts they are subject to tax as
bonds.
A marriage bond requires 5O-cent
stamp.
Certificates issued under State laws
by inspectors and weighers of grain do
not require stamp.
Insurance policies are not valid un-
less properly stamped.
A stamp is required on every assign
ment of policy.
A receipt for rent for certain prem
ises for certain term, with no other
rccitals, does not require stamp.
Receipts for rent of postoffice boxes
are not taxable.
Receipts by safe deposit companies
for renting boxes or for safe keeping of
money Or valuables are not taxable.
Proprietary stamps cannot be used
for documents.
In regard to who shall pay for
stamps required on documents the
commissioner cannot dictate. It is
the duty OF the person, firm or corpor-
alton issuing the instrument to see
that it is duly stamped, and a penalty
is provided for neglect in so doing and
the inference is drawn that the person,
firm or corporation issuing the instru-
ment shall pay for the stamp required.
Certificates required by law, issued
by any department or officer of the
government at the request of private
persons solely for private 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 affixed before the document is de-
livered.
Certificates OF officers of the United
States given in the discharge of off,
cial functions necessary in carrying on
the machinery of the government are
exempt.
Certificates issued by an officer of
the State in the interest of the State
are not liable to tax.
Any documents the stamping of
which would make it necessary that
the State should furnish and affix the
stamp are held to be exempt from the
stamp tax.
Return of birth, certificate of death
and certificates of the registrar as to
the facts declared concerning birth,
marriage and death, are none of them
held to be subject to the stamp tax inn
posed upon certificates, in view of the
fact that these certificates are given
in pursuance of State laws for public |
purposes.
Certificates issued by the Health
Officer of New York, under State stat
ute, relative to the employment Of
children, are exempt, being issued in
the discharge of duty connected with
the operations of the government.
a marriage certificate to be returned
ty any officer of State, county, city
or town, to constitute part OF a public
record, requires no stamp. A mar
riage certificate issued by the officiat-
ing clergyman or magistrate and given
to the parties, if required by law, must
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