The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1914-10-29

lines to make within thirty days after
the expiration of each month a sworn
statement to the collector of internal
revenue in each of their respective dis
tricts, stating the number of dis
patches, messages or conversations
originated at each of their respective
exchanges, toll stations or offices and
transmitted thence over their lines
during the preceding month for which
a charge of Is cents or more was inn
posed, and for each of such messages
or conversations the said person.
firm or corporation shall collect from
the person paying for the message or
conversation a tax of / cent in addi-
ZION to the regular charges for the
message or conversation, which tax
the said person, firm or corporation
shall in turn pay to the said collector
or internal revenue of their respective
districts
Indemnifying bonds are subject to a
tax of so cents; certificate of profits.
cents for each 500; certificates of dam
age, etc, % cents: all other certificates
L0duAAC ny law ~ NClllS 6dCH.
Brokers' notes. memorandums of sale.
etc, 10 cents each; conyeyances. such
as deeds. between 500 and $500 above
any lien or encumbrance. 80 cents. and
so cents for each additional $500 but
instruments to secure debt are ex-
empt; custom house receipts. p cents
to ST for from 800 to $500 or over; Gus
| tom house withdrawal entries, 80 cents
each.
Insurance Policy Tax.
The tax on marine and fire insurance
policies is l cent on each dollar of pre-
MUM. cooperative or mutual fire in
surance companies being exempted.
| Policies of reinsurance are exempt
Other insurance policies and guaranty
| bonds, except life. personal accident,
| health and workmens compensation,
one-half of ! per cent on each dollar
The full text on insurance is:
"Insurance-Each policy of insurance
or other instrument. by whatever name
the same shall be called. by which in
surance shall be made or renewed upon
property of any description INCLUDING
rents or profits. whether against peril
by sea or on inland waters, or by FIRE
or lightning or other peril. made by
any person, association or corporation,
upon the amount of premium charged,
one-half of l cent on each dollar or
fractional part thereof, provided that
purely cooperative or mutual fire in
surance companies or associations car
ried on by the members thereof solely
for the protection of their own prop
a-fx nd 70 ha1 no
ed from the tax herein provided. Pro-
vided further that policies of reinsur-
ance shall be exempt from the tax
herein imposed by this paragraph.
Each policy of insurance or bond or
obligation of the nature of indemnity
for loss, damage or liability issued or
executed or renewed by any person,
association, company or corporation
transacting the business of fidelity, en-
ployer's liability, plate glass, steam
boiler. burglary, elevator, automatic
sprinkler or other branch of insurance,
except life. personal accident and
health insurance and insurance de-
scribed and taxed or exempted in the
preceding paragraph and excepting
also workmen's compensation insur-
ance carried on by the members there
of solely for their own protection and
not for profit. and each bond undertak-
ing or recOgniZance, conditioned for
the performance of the duties of any
Office or position or for the doing or not
doing of anything therein specified or
other obligation of the nature of in
demnity, and each contract or obliga-
ton guaranteeing the validity or legal
ity of bonds or other obligations issued
by any state. county, municipal or 9th
er public body or organization or guar
anteeing titles to real estate or mer-
camille credits executed or guaranteed
by any liability, fidelity, guarantee OF
, surety company upon the amount of
1 premium charged one-half of / cent
on each dollar or fractional part there
e of. provided that policies of reinsur
$ ance shall be exempt from the tax
e herein proposed by this paragraph
/ Passage ticket sold in the United
e States to a foreign port not exceeding
o $50. 81; not exceeding $50. S3; exceed
Il ing $50 81; tickets costing SO or les!
e exempted.
Il Power of attorney or proxy for yot
{ ing at any election for officers of any
: Incorporated company or association
it except religious. charitable. or literar.
Q societies. or public cemeteries, j
cents; other powers of attorney. p
'r cents: protests. % cents.
r Every seat sold in a palace or parlo
If car and every berth sold in sIeepin;
,r car, l cent, paid by the company.
is Perfumery and Toilet Articles.
The stamp tax on perfumery, cosmet
' les and similar toilet articles rang
from one-eighth of one cent on eac
g five cent package to five-eighths of on