The Bemidji daily pioneer., 1914-12-04
TEXT OF WAR TAX
PUZZLES CIIl zENs
Wish to- Comply With Law But Find
i Impossible to Interpret Pro-
perly It's Meanings.
ATTORNEY GENERAL RULES
Two Stamped Documents Received at
Register Of. Deeds Office But
Few Stamps 0btainable.

Although the war tax has been in
effect several days, it continues to
mystify Bemidji citizens whose bust
ness affairs come within the juris-
diction of its provision. State and
county officials are also puzzled. All
desire to comply with the law, but
find that they are unable to inter
Ipret properly it's meanings. Some
are placing stamps where they do
not belong, thereby cheating them
selves, while others are not placing
them where the law requires, con-
sequently, making themselves liable
to prosecution.
Few Stamps Received.
The Bemidji banks have been able
to secure small number Of stamps
and the railroad offices have suf-
fcient quantity to care for immedi-
ate shipments. It is expected that
the supply will be enlarged soon and
that in the future all necessary
stamps will be obtainable.
Two Filed With Register.
: Charles Moon, register of deeds,
has been staying awake nights in
an endeavor to discover just what
filings he may accept and those he
may not accept without stamp at
tached It has been necessary for
him to reject only one document to
date. Today two papers, one mort
gage and one chattel instrument.
were filed, the acknowledgements
bearing the necessary stamps. Docu-
ments executed before December l.,
are being recorded without q stamp.
These Opinions Given.
Attorney General Smith has is-
sued the following answers to
queries:
Assignments of mortgages. must pay
the same tax as the mortgage note.
Mortgages are not taxable, but the
certificate Of the notary thereon must
bear 10-cent stamp.
certificate Of a clerk of court to
the qualifications of notary public or
justice of the peace is required to be
stamped. #
Certificates given by an officer. not
for public or commoners purpose, but
for private interests and use, are liable
to the tax If they are given in obedi-
ence to any law which requires them to
be given when called for.
When Deed u stamped.
A warranty deed with vendors lease
and no mortgage tax is to be imposed
A partition deed, when operated In
defining boundary lines or in showing
up loca ton on tenant in commons in
terest requires no tax.
C0nveyances of mineral lands located
on unpatented land are subject to taxa
tion.
Certificate Of notary on all articles Of
incorporation filed with the secretary
of state. Tax 10 cents.
& Certificates of acknowledgement on
papers the law does not require to be
stamped. Tax 10 cents.
pers not bearing tax. Tax 10 cents
Bonds given by notaries. Tax so
cents. -~>
County and state officers bonds. Tax
so cents. ...
Bonus of county treasurers to the
state to account for money received on
land sales. Tax SO cents.
Bonds of game wardens. Tax so cents.
Bank depository bonds where given to
state for designation of bank as state
depository. Tax so cents.
All licenses to solicit insurance. Tax
10 cents.
Marriage certificates issued by minis
ters. Tax 10 cents.
Documents Not Taxable.
Notifications to pleadings in court.
Certified copy of opinions issued by
clerk of supreme court.
Bonds of executors, administra tors,
and guardians.
Certificate by register of deeds show
ing where and when an instrument was
recorded.
Affidavits not certified by notary.
Marriage licenses.
Birth and death certificates.
All court processes.
Certificates issued at tax sales and
certificates of redemption from tax sales.
Architects certificates.
Mercantile and liquor dealers Ii
censes.
Certificates of inspectors and weigh
ers of grain.
Release on ditch liens.
Tax on Certificates.
Attorney General Smith ruled that