Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1899-01-18
Ccr1pound Wonans Remeuyto "oah "

.,ecate issued by the officiating cierey man
az MAGISTRATE and given TO the pa me
reouired by law, must be staiipoD
rate of 10 cents. q comfy
teachers certificate issued W 80 . or |
sunerintenderit of public iiis'i ..,,,,ici- |
other officer of State, county, " - nro- |
nalitv comes within the eAeinP Ia aces
pa aiy -, section II of the act, ana uoe'
elueu ,I,ire stamp. These certlhcates'
.,,,,or nnder regulations adopted ~
s,oo,ior with public schools, are helu u o
e. Governmental purposes rather IMAM Aoi
private use. ,or-deaIer's
,oercantile license or liquor-oeaei
:, ho,ng a certificate required py
the laws of a State or ordnance Vi " -
- ~ axercise of the functions govern
mental taxing or municipal oil the Sta1e
or corporations, comes within the e~eiAp
ton. -, ,roir who
Insoectors and weghers OF gram VINO
give certificates under state laws,
not required to stamp such certinca'eS'
They are exempt under section L. o..,
No stamp is required upon cer i- tioaSs
of the sufficiency OF suretles upon -
A stamp is required on certihcate Vi
INCORPORATION 60 tho
Tha certificate of clerk of court 10 the
Qualifications of a notary public, or JUS
! tice Of the peace, is held TO De cei''
| cate requiring stamp. ..,uo. M
An architects certificate requires no
| stamp. unless. by an indorsemen'' IL pe-
| Gomez an order for the payment OF money
| Certificates issued at tax sale or certhi-
| Gates of redemption from tax SAFE 90 ho'
| require stamps -, ,,,
Certificates Of proof of loss LOT use
| Of an insurance company, being a STATE
- n
| stances attending a fire, IS not certih-
| cate recurring a stamp
Certificates required by law, when are
made by court officers under the dlrecloh
and authority Of the court; and whlch are
necessary to give proper erect 10 the
court proceedings. are exempt.
Court processes, such as summonses'
writs of attachment, subpoenas, warrants
| orders Of court, etc, are not required 10
be stamped.
Certificates Of protest Of every note,
bill of exchange ETC., whether pro'es'eu
bv a notary public or by any other officer
dylv authorized by law, must be stamped
, Certificates Of any description required
by law not otherwise specified in this act
= 10 cents" The first requirement necessary
, TO subject any given certificate thus gene
rally described 10 tax is that IL shall %
[ one which is required TO be given by law
> national, State, or municipal. All sucf
are taxable, except those coming within
Z the exemption of section 1I-that is L
say, those which are given strictly In TN
p exercise of the tunctions-goyernment
taxing, or municipal-of the state or cor
!. poration.
~ Certificates given by an officer, not for
public or governmental purpose. but TO
al private interests and use are liable TO tn
le tax if they are given in obedience 10 an
m law which requires them to be given whe
sd called for
eN A certificate OF search showing that th
IN dockets or records of a court have bee
searched, and show either that liens eXi'
SIS or do not exist as to property. or tn
judgments are recorded or are not =
or corded, and also certificates Of search
ascertain whether or not titles are goo
nv whether taxes have heen paid and 9th
er certificates of this character are not SUI
as as are required in the general dischar
nj. of governmental functions on the part
IT. the officers giving them, but are such
ire are needed for private use and priva
of interests, and are, therefore, subject
ms. | the tax, as being required by law to
given when called for.
If the act performed, or the certihca
ain issued by the officer is in the dischar
cal of an official function necessary in OF
ed tic BSlltidi VI ~
eminent, il is exempt.
as Certificates of acknowledgment OF dee
OF and mortgages are not required to
or stamped. The memorandum on the ba
Ike OF q deed or mortgage, made by the
a. gister or recorder, that the instrument !
arel been placed upon record. is not subject
for taxation. 1t is not a certificate such as
on contemplated by the law. Ii is br
tax note on the back Of the deed or rno
gage citing date Of filing and date 9
; 90 place OF record.
Certificates OF birth, marriage,
nty death, given in pursuance Of the la
I'VE | OF the State requiring the collection Z
rcd registration of vital statistics as a ba
\. for the administration OF public hea
on laws, come within the exemption of :
paid ton H. Such certificates, however, w
as issued 10 private persons for private I
che are subject 10 the Decent stamp tax.
lies Deeds and mortgages, executed by
give sheriff, in compliance with an order OF
court, are subject TO a tax
,gs" Contract for deed, which does not
vey and vest title. and which contain
by provision for giving a deed upon CON
gov ance with the conditions in the contr
per- is rot taxable as a conveyance of Ian
be IL deed does not grant, assign, tr:
she'd fer, or convey TO the purchaser any la
tent. tenements, or other realty. but only
anne right to burial, to erect monuments,
the IL does not require a stamp.
A tax is not imposed upon an ins
lifted ment whereby the title TO pers
Bcial proIsrty is conveyed, except where
the pressly provided In schedule A or the
ex- There is no difference in the rate OF
alton between that on a chattel mort
the and on a mortgage OF realty.
are Deeds. mortgages, and similar In
ments placed as 'escrows" are not
-hich iect to taxation until final delivery.
state Where mortgage states full am
are secured and provides for present
<. future issues OF bonds is should be st
and ed according TO the full amount sec
facts Where a mortgage Is deposited W
and trustee as security for obligations
sub- out any assignment, but accompanls
ertif- power or attorney, @usno',A.e a
GER signnnent In the event of default
state the obligations. the stamp tax Is rec
TO be paid on the pledge OF the NOR
,rred and also on the power of attorne,
~ ar not on the transfer authorized unit
- re- transfer is completed.
! GER. Mortgages received BY state iron