The Washington herald., 1913-10-26
NJ KADOO GIVES
0. K. TO RULES
coNrINuEp FRoM rAeE oNE

exemption from liability for said tax as
herein provided, executed as follows;
By a citizen or resident OF the
United states. the bona hde owner of
the registered obligations, who may
claim exemption under paragraph {.
section > of the Federal income tax
law or
BY corporations, joint stock COM
panies, associations or insurance COM
panies organized in the United States,
or organizations. associations, fra
ternfties, SC. which are either taxa
bile or exempt from taxation. as pro-
vided in paragraph G, Subdivision A,
of the act, or
BY a bona fide resident and citizen
Of foreign country. claiming ex-
emption as such.
DeSiEnation of Fiscal Agencies.
The debtor may appoint paying OF
HscaI agents TO act for it in matters per-
tanning to the collection of this tax, upon
filing with the collector of internal reve-
nue. for its district a proper notice OF the
appointment of such agent or agents.
certificates Claiming Exemption.
II the owners OF the bonds are indi-
viduals. who are citizens or residents
Of the United States, the aforesaid certi-
ncates shall accompany the coupons, or
with respect to the> interest on regis
tered bonds shall be filed with payer OF
said interest and such certificates shall
describe the bonds and show the amount
of coupons attached. or the amount OF
interest due such owners on registered
bonds and the fun name and address OF
the owners and shall also state whether
tEev claim, or do not then claim eN-
emption from taxation at the source pro-
vided for by paragraph &, of section :.
Of the Federal income tax law tSS,OOO
and under certain conditions S4.0OO as
10 the income represented by such cou-
pons or interest.
- The certificate shall also show the
amount, IL any, of exemption claimed
and the date of signature.
The form of certificate TO be used for
this purpose shall be substantially az
follows:
Form of Certificate.
Il do solemnIy declare that /. ..........
a citizen or resident of the United States.
and residing at........-.......--.---.-
am the owner of s........ bonds OF the
de nominations of s........ each, Nos.
Give name of DEBTOR
known as...........-...-...-... bonds,
Describe the particular issue of bondsI
from which were detached the accom-
panying coupons, due ..-.lSl..... amount
10 S......., or upon which there matured
.............. 19i......, S.............. of reg
istered interest.
Il do Cdo noU now claim with respect
10 the income represented by said inter-
est, the benefit of a deduction of S..---...
allowed under Paragraph c. Section ii,
of the Federal Income Tax Law"
Name .-...-........--.-.-...---.
Date. .-.-.....-..., l9l......
Address NEUTRALITY-SUSPICIOUS..
When ever interest coupons accom-
panied by a certificate of an individual
who is a citizen or resident of the United
States, as aforesaid, are presented to
debtor or its fiscal agent for payment,
or whenever interest is payable to sucn
individual on a bond registered as tC
both principal and interest, the Debtor
or its fiscal agents shall deduct and
withhold the amount of the normal tax,
except 10 the extent that exemption IL
claimed in the certificate of ownership
in the form herein prescribed
Where the interest to be paid is reg
istered. the same form of certificate shall
he used where exemptions are claimed
except that it shall be filed with the
ebtor at least five (5l days before the
doe date of such interest
By Whom Signed. -
These certificates must be signed by
the claimants with their full name, and
contain their postoffice and street ad-
Gress, also the date when signed.
Duly authorized agents, trustees acting
i'll a trust capacity, &C. may sign such
certificates for the persons for whom
they act
ORGANIZATIONS Whose Interest COu-
pnns Are Not Taxed Ht Source.
II the owners of the bonds are cor
porations. joint stock companies. asso-
ciations.. or insurance companies organ
lied in the United States. no matter how
created or organized or organizations, as
sociatiOns. fraternities. &c, which are
either taxable or exempt from taxation
as provided in paragraph G, subdivision
4 of the act, the debtor is not required
to withhold or deduct the tax upon in
tine derived from interest on such
bonds, provided coupons or orders for
interest from such bonds shall be accom-
panied by a certificate of the owners
thereof certifying to such ownership.
which certificates shall be filed with the
debtor when such coupons or interest
orders are presented for payment.
Such certificates snail be substantially
in the following form:
I .crtificnIe. To He Furnished by Or
EenizatIons Not Subject Ia Tax
on Interest mt source.
II do solemly declare that I..............
give
. .............,
Ill aIagW ~