The Denison review. [volume] (Denison, Iowa) 1867-current, 1914-11-25

the remainder of the stamps. They
will not stamp kegs or large contain
ers unless these are sold as such with
their contents to consumers, but as
they draw OFF bar bottles or other
bottles. they will stamp these. All
bitters are taxed as other similar
compounds, except Abbotts and
Angustora. which are not taxed. KIM
mel and rock and rye are cordials.
Straight" brandy is not taxable. but
blackberry and such wine brandies
are
Documentary Stamps.
The law makes it unlawful to re-
cord or register any instrument, pa
per. or other document required by
law to be stamped unless Il stamp or
stamps OF the proper amount snail
have been affixed and cancelled as
provided. The documents and instru-
monls which must be stamped. to-
gether With the denomination, follow:
Municipal, state, county town,
bonds, etc. exempt.
Stocks and bonds of cooperative
building and loan mutual, ditch or lr-
rigatinG companies. and building ana
loan associations or companies that
make loans only to their shareholders.
exempt.
Bonds. debentures. certificates OF
Indebtedness (not bank certificates OF
deposit.) 5 cents on each 500 OF race
value or traction thereof.
Sales. or agreements to sell. or
al
transfers of shares or certificates OF
stock. in whatever manner made. =
cents on each 500 face value, or
fraction thereon.
Sale, agreement of sale, or agree
ment to sell, any products of mcrch-
andisc, at any exchange. or board OF
trade or other similar place. ! cent io:'
Sl0o and cent for 800 OF fractional
part thereof in excess OF TlOU: il sale
is accompanied by bill of lading, no
tax.
PrOmisOry notes. ana for each re-
nowal, 2 cents up to 500, 2 cents on
each additional 800 or fractional part
thereof.
On bills Of lading manifest or 9th
or form OF receipt where charge OF
shipment exceeds 5 cents. Il l-cenl
stamp.
On telephone messages for which
the charge is IL cents or more. |
cent will be collected by the company.
On telegraph messages Tor which
charge is II cents or more. ] cent.
Indemnity bonds, except snch as re-
CURED legal proceedings. 3o-cent
stamp.
Certificate of profits or related in
strumenls, on each 500 OF face value
or fraction thereof, . cents.
Certificate OF damage. % cents.
Certificate of any description re-
CURED by law moi otherwise specified
in the act, 10 cents.
Brokers note, or memorandum OF
sale of any goods or merchandise.
stocks, real estate. etc, not other
wise provided for, 10 cents.
Deeds or other instruments con-
veying title to real estate, exclusive
of the value of any incumbranrc there
on when the consideration or value
exceeds 500 and does not exceed
$500 a 50-cent stamp. and for addl-
tional $500 or fractional part thereof
in excess of $500 50-cent stamp.
Instruments to secure debt are I'M
taxed.
Entries for withdrawal OF goods at
any custom house, not exceeding SlO0
in value, a 25-cent stamp: exceeding
500 and not exceeding $500 in value,
50-cent stamp; exceeding $500 in
value 81.
Entry for withdrawal OF goods from
customs bonded warehouse, a o0-cent
stamp.
Insurance policies. onc-half OF !
cent on each dollar or fraction there
CT of premium: policies o! purely CO.
operative or mutual fire insurance
companies or associations or corpora
tons for their own protection and not
for profit, exempt.
indemnity bonds, one-half OF |
cent on each dollar or fraction there
OF OF premium.
Steamship tickets value up 10 $40,
enc dollar stamp: $50 to 500. 81
stamp: over 500 50; tickets less than
$40 exempt.
Power Of attorney or proxy Tor Vot-
ing, 10 cents: for conveying or selling
renting. for collecting rent. selling or
transferring stock, etc, collection OF
dividends % cents.
Protests or notes, bill Of exchange.
acceptance, check or draft, 2'-cent
stamp.
Proprietary Stamps.
Stamps used on perlumcry, cosmer
les and other similar articles and
stamps for chewing gum are the pro
prictary stamps. These stamps mus,
be 50 placed on packet, box. bottle.
pM, phial or other enclosure that
when cork is removed or box opened.
stamp will be destroyed. The articles
covered are ANY essence, extract, tor
let water, cosmetic, vaSclinr pclrolat-
UNI, hair oil. pomade hair dressing,
hair restorative. hair dye. hair dress
ing, tooth wash, deniilrice. tooth
haste, aromatic cachOuS. or any SIM
liar substance or article stamps
should be placed as follows: ltct;tl
value up to !, cents, is cent stamp:
Exceeding ) cents value TO 10 cents.
Il cent stamp: exceeding 10 to 10
cents value. 3-S-ccnl stamp; exceed
ing Is TO 9, cents value. .'-S-ccnt
stamp: each additional % cents or
fractional part thereof, 5-S-ccni
stamp.
On each box. carton, jar or other