Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-11-23
LgoAL DOCUMENTS ESPECIALLY
AFFECTED ~ WAR REVENUE
LAW.
COVER WIDE RANGE or
BUSINESS TRANSACTIONS
Exemption Made 70 Buildins and Loan
Stock Tranefsrs-Paper 20 0s -.
salIy Registered Must Bear Revenue
Stamps Postage Stamps Will Not
%.
Special to Times-Republican.

Dubuque, Nov. 23.-schedules A and
Of the war revenue emergency act,
30 into effect turnout the United
States on Dec. next. On and after that
date 1t will be necessary to put in
ternal revenue stamps postage stamps
will not do) on scores of documents
and articles. under heavy penalties
for failures so to do.
The stamp taxes affect a wide
range OF instruments and articles. Col
lector Of Internal Revenue Louis
Murphy has prepared the following
schedule for the information and con-
venience Of the people, showing the
kind and denomination of stamps
which must be used and on what they
must be placed. There are three kinds
Of stamps-wines. documentary and
proprietary.
Wine stamps must be put on all still
wines, when sold or offered for sale
or consumption to consumers, as fol-
lows: up to one-fourth pint, \ cent
stamps; more than one fourth pint to
one-half pint, V cents stamp; more
than one-half pint to one pint, 1-cent
stamp; more than one pint to one
quart. cents; in other containers. at
the rate of s cents a gallon.
Documentary Stamps.
The law makes it unlawful to record
or register any instrument, paper or
other document required by law to be
stamped unless stamp or stamps of
the proper amount shall have been at
fixed and cancelled as provided. The
documents and instruments which
must be stamped, together with the
denomination, follow:
Municipal. state, county, town, bonds,
etc. exempt:
Stocks and bonds of cooperative
building and loan, mutual, ditch or ir-
rigating companies, and building and
loan associations or companies that
make loans only to their shareholders,
exempt.
Bonds, debentures, certificates Of in
debtness (not bank certificates of de-
posit). 5 cents on each 800 OF face
value or fraction thereof
Sales. or agreements to sell, or
memoranda of sales or deliveries or
transfers OF shares or certificates Of
stock. in whatever manner made,
cents on each 800 of face value, or
fraction, thereof.
Sale, agreement of sale. or memo
randa OF sales or deliveries or trans-
4 fers OF shares or certificates Of stock.
in whatever manner made, cents on
each 800 OF face value. or fraction
thereof.
Sale. agreement Of sale, or agreement
to sell, any products or merchandise.
at any exchange, or board of trade, or
/ cent for each additional 800 or frac
tional part thereof in excess of 800:
II sale is accompanied by bill Of lading,
no tax.
Promissory notes, and for each re-
newal, cents up to $1,00, 2 cents on
each additional 500 or fractional part
thereof.
On bills OF lading manifest or other
form OF receipt where charge Of ship
ment exceeds cents. a 1-cent stamp.
On telephone messages for which
charge is Is cents or more. cent will
be collected by the company.
On telegraph messages for which
charge is Is cents or more, 1-cent
stamp.
Idemnity bonds. except such as re-
CURED in legal proceedings, q b0-cent
stamp.
Certificate Of profits or related In
struments, on each 800 of face value
or fraction thereof, cents.
Certificate of damage. % cents.
Certificate of any description re-
quired by law not otherwise specified
in the act, 10 cents.
Brokers note, or memorandum OF
sale of any goods or merchandise,
stocks. real estate, ETC., not otherwise
provided for, 10 cents.
Deeds or other instruments convey.
ing title to real estate. exclusive OF the
value of any incumbrance thereon.
when the consideration or value ex-
ceeds 500 and does not exceed $500, a
6o-cent stamp; and for additional $500
or fractional part thereof in excess Of
$500. a 50-cent stamp.
Instruments to secure debt are I'M
taxed.
Entries for withdrawal Of goods Ut
1 any custom house, not exceeding 800
in value, a 25-cent stamp; exceeding
500 and not exceeding $500 in value.
5O-cent stamp; exceeding $500 In
value, 81.
Entry for withdrawal Of goods from
customs bonded warehouse, 50-cent
stamp.
Insurance policies, one-half Of
cent on each dollar or fraction there
of of premium; policies Of purely CO.
operative or mutual fire insurance
\ companies or associations or vorpora-
}tions for their own protection and not
for profit, exempt.
]. Idemnity bonds, one-half Of 1 cent
,son each dollar or fraction thereof of
premium.
Steamship tickets, value up to $50.
81 stamp; $50 to s60 SO stamp: over
$50, IS: tickets less than $40, exempt
Power Of attorney or proxy for vot-
Ing. 10 cents; for conveying or selling,
renting, for collecting rent. selling or
transferring stock, etc., collection Of
dividends, % cents.
Protests OF notes. bill OF exchange,
acceptance, check or draft, 25-cent
sstamp.
Proprietary Stamps.
Stamps used on perfumery. cos
netics and other similar articles and
ltamps for chewing gum are the pro-
prietary stamps. These stamps must
u 30 placed on packet, box, bottle.
lot, phial or other enclosure that
Then cork IL removed or box opened,
kamp will be destroyed. The articles
Overed are any essence, extract.
Oilet water, cosmetic, vaseline, petro-
alum, hair oil, pomade, hair
lie. hair restorative, hair Dress
ng, tooth wash, dentifrice. tooth paste,
tromatic cachous, or any similar SUBJ