The daily morning journal and courier., 1898-07-26

quire a 10-cent stamp.
 26. A wharf receipt given to a ship per, in exchange for which a bill of lad ing is issued, does not require a stamp.
 27. Baggage forwarded by railroad company or express, subject to extra charges, comes within the law requir- ing stamp on bill of lading, or other eV- idence of receipt and forwarding.
 2S. It is the duty of carriers to issue a bill of lading or receipt for goods ac- cepted by them for shipment, and to af- fix the stamp, and a penalty is pre- scribed for failure to do so.
 29. Mere local operators for the deliv- cry of packages baggage and such like, within the limits of the same town or city are not required to give bills of lading. Although such operators may give receipt for articles to be deliv cred, such receipt is not required to be | stamped. A mere carrier, as, for in l stance, a person with horse and Wag- | on, who does a local delivery business 1 in a city or town, is not included with in the above requirement.. The car riers, which were intended to be inclu- ded within the terms of Schedule A, un- | der the head of Express and Freight" are such as are engaged in the trans portation of express matter and freight | from one place to another in the ordi- i harry course of commerce and trade.
 30 Tickets issued in the United | States for passage on a vessel not 1 sailing from any port of the United States, but from a Canadian port Cor l other foreign port, are not subject to ! stamp tax. . l Tickets issued in Canada for passage l on a vessel sailing from a United States port are not subject to stamp tax. 1 The only passage ticket for which stamp tax is required to be paid by this statute Is ticket issued for trans portation of the passenger ''by any vessel from a port in the United States ] to foreign port" When, therefore to such passenger ticket there is attached another ticket entitling the passenger, after his arrival at the foreign port, to l transportation to various points in Flu rope, or elsewhere. such additional tick ct is not subject to stamp tax. The stamp tax for a passenger ticket | may be affixed thereto and cancelled at the time and place where 1t Is issued, or it may be affixed and cancelled at the pier before the passenger boards the vessel.
 Where one passenger ticket is issued, even though it contains several names, but one stamp tax is required to be paid | thereon.
 31. There is no exemption from the l stamp tax on charity tickets issued at low rates.
 32. Barges are not included in the term 'vessel' in the paragraph relating to charter party.
 33. The manifest for custom house entry or clearance of the cargo of any ship, or vessel, or steamer for foreign port does not include ships supplies for its voyage. It only includes those | things which the ship has taken aboard for transportation.
 34. Stamp duties imposed on mani fests, bills of lading and passage tick cts do not apply to steamboats or other vessels plying between the ports of the
 United States and ports in British
 North America.
 35. A telegraphic dispatch or message
 is required to be stamped by the person
 who makes, signs or issues it.
 36. There is no tax upon the bill ot sale of vessel A mortgage of yes
 sel requires a stamp as a mortgage oi personal property.
 37. Dray receipt given at export
 steamers wharf does not require 6
 stamp in addition to bills of ladine
 which are stamped. Shipping receipts given by common carriers of freight
 for goods to be transported to port of export require stamp.
 3S Where a bond is given with a
 guaranty company as surety, the bono ' should have, in addition to a 50-cent
 stamp, as required under the head o1
 Bond" in Schedule A, stamp denot-
 ing one-half of l cent on each dollar oi
 fractional part thereof paid by the
 principal obligor on the bond as a pre-
 miun1, under that paragraph of Sched.
 ule A relating to guaranty companies United States officers required to give
 bond will take notice.)
 30. Bonds required in legal proceed.
 ings' are exempt from stamp tax
 They are such as ar<required in litiga
 ton in either civil or criminal cases such as prosecution bonds, injunction
 bonds, bonds to stay proceedings, bonds
 upon appeal, writs of error, bonds fol
 costs and the like; and in crimina cases, recognizances, bonds for appear ance, bail bonds, and also bonds il
 criminal cases upon appeal and writ' of error, supersedeas bonds, etc. Bond: given by persons appointed by tht court, conditioned for the faithful per
 formance of the duties of their office O position, such as receivers, assignees | executors, administrators and guardi , ans, are not exempt, and the stamp tal , must be paid thereon.
 , 40 Tickets, which are on the fac, merely memorandum of money due (e g.: John Doe, June 25, 1898, $15), and d. not contain any language making then
 checks or orders for the payment o . money or promissory notes, are no
 subject to tax unless received and pai' ! at bank the same as checks. A. The exemption granted to co-ope rative building and loan associations ? etc, is confined to the stock and bond 3 issued by the associations therein men toned, and, therefore. does not reliev ! them from other stamp taxes. 42 Certificates of any description re - quired by law not otherwise specified il | this act, 10 cents" The first require l ment necessary to subject any give t I certificate thus generally described t t tax is that it shall be one which is re 1 n11ired to he given by law natiOna