The Washington herald., 1913-10-26

VI s-.ss"--ssss- CaIAAt -NS1--ssa -
=. .............. of e.....E..................
CGive name Of debtor0
known as ...-...........-..... bonds
describe the particular issue of bonds.)
bonds from which were detached the ae-
companying interest coupons, due. ........
49,, amounting to s.......,-....., or upon
which there matured .........,......, 1S1. :,
s..........-...-. of registered interest, and
the name and address OF said firm are
spective interest of each partner In said
bonds:
Name of partners. ..........................
Proportionate ownership in bond. d.......,
s........ Date......., 19.. Total s........
Name OF partner ...-.......s..............
Vi nrm ot.........................
Non-ResIdent Foreigners Owning
Interest-BearinE Bonds Not sab-
Ject to Taxation ON Income
from saeh Bonds ff Proper
Certificate Furntshed.
This tax will not be deducted from the
income which may be derived from inter-
est on bonds, mortgages, equipment
trusts. receivers certificates, or other
similar obligations of which the bona fide
owners are citizens of foreign countries
residing in foreign countries; provided,
that when such interest coupons or, in
case Of wholly registered bonds, the or
ders for the payment of such interest
shall be accompanied by duly certified
certificates hereinafter provided for to
cover. the cases of foreign and nonresi-
dent owners Of bonds and other securI-
ties.
Unless such proof Of foreign ownership
Is dnlV furnished ha 81 4
per cent shall be deducted as herein pro-
vided.
Such certificate shall be in substantial
ly the following form:
Il do solemnly declare that I am not a
citizen or resident of the United States
Of America, but a subject Tor citizen) Of
........................-.. and the owner of
s.................. bonds OF the denomina-
tions OF S.................... each. Nos.....
..........-......S--..... Of the
(give name OF debtor corporation)
...-...........--..---..... known as
describe the particular issue OF bonds)
from which were detached the accom-
panying coupons, due.-............-. 49,,
amounting to S..-..-..........., or upon
which there matured ................. 19l-,
$............. Of registefed interest, and
that being a nonresident foreigner. l am
exempt from the income tax imposed on
such interest by the United States gov
ernment under the law enacted October
,, 1913, and that no citizen OF the United
States, wherever residing, or foreigner
residing in the United States. or any Of
its possessions, has any interest in said
bonds. coupons, or interest.
Signature of
Owner Of bonds. ds.......................
Date. lSl-.
Address.
Temporary Provision.
In view of the fact that the time re-
auired for the Interpretation of the law
and preparation and issuance OF these
regulations brings the date so near No
vember 1. and that many coupons pay
able upon that date are already in tran
sit without the prescribed certificates at
tached., with a desire to cause as small
an amount of inconvenience as possible
to bondholders and general business as
may be compatible with the provisions
of the law and of these regulations. the
following temporary provision is made:
On November /, 1913, and for fifteen
days thereafter, coupons presented to a.
debtor need not be accompanied by GER
tificate in any of the forms hereinbeforeI
described. provided that such coupons
are accompanied by q certificate substan-
tally in the following form:
Temporary Certificates, subject to
SubstItutIon.
81 Cwe) hereby certify that I am 1--WE
are) lawfully entitled to present for pay
ment the accompanying coupons amount
ing to S.......--... (giying amounO de-
tached from the following bonds.
NEUTRALITY-SUSPICIOUS.. (giving name Of
debtor and designating the description,
style and numbers of the bonds; that
said coupons came into my (our) posses
sion unaccompanied by a certificate of
ownership OF said bonds, in any of the
forms required by the regulations OF the
United States Treasury Department; and
that the name and address of the owner
Of such bends are as follows: .....-........
..........................C CGive name and ad-
dress Of owners; IL impossible to do this,
so statel.
Name OF person, firm, or corporation
presenting coupons.
On or before February ], 1914, eertih-
Gates of ownership of any of the bonds
from which were detached coupons men
toned in such temporary certificate, in
any of tine forms above set forth, MAJ
be delivered to the debtor, and said debtor
may thereupon return any sum withheld
to which the owner Of such bonds may be
entitled under the law and regulations
upon the facts disclosed by such owner
ship certificates. sAny temporary certif-
Gates relating to bonds for which certif-
Gates of ownership shall not have been
delivered to the debtor shall, on or before
March /, 1914, be delivered to the Collector
of Internal Revenue.