The Bridgeport evening farmer., 1914-12-01

} portionately for the period during which such taxes shall remain in force during said year.
 Special Stamp Taxes.
 On and after Dec. 1. 1914, for bonds, debentures. certificates of indebted ness and certificates of stock a stamp tax of 5 cents on each $1oo of value is provided. Government and munich pal bonds are exempt, as are stocks and bonds of building and loan asso- citations and mutual ditch or irrigat- ing companies. On all sales or agree ments to sell or memoranda of sales or deliveries or transfers of shares or certificates of stock 2 cents on each $1o0 of value.
 These provisos are made: That it is not intended by this act to impose a tax upon an agreement. evidencing a deposit of stock certifi. cates as collateral security for money loaned thereon, which stock certiscates' are not actually sold, nor upon such stock certificates so deposited: Provid- ed further, that in case Of sale where the evidence of transfer is shown only by the books of the company the stamp. shall be placed upon such books, and ] transfer certificate the stamp shall be placed upon the certificate, and in cases, of an agreement to sell or where the transfer is by delivery of the certifi- cate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale. to which the stamp shall be affixed, and every bill or memorandum Of sale or agreement to sell before mentioned ehalI show the date there. Of, the name of the seller, the amount of the sale and the matter or thing to which 1t refers
 Upon each sale, agreement Of sale or agreement to sell any products or mer- chandise at any exchange or board of trade or other similar place, either for present or future delivery, stamp 1ax of I cent for each $10o in value is levied.
 Promissory notes and on each renew al are taxed 2 cents for $1OO value.
 Express and freight bills of 1ading must carry one cent stamp.
 Regarding newspapers the law says: |:
 "A consignment of newspapers to any one point or to different points by the same train or conveyance when in- closed in one general bundle at the
 
 as one shipment, and in lieu of bill of 1ading therefor the publisher of such newspaper shall file on or before the fifteenth, day of each month with the collector of internal revenue for the district in which such newspaper is published report under oath showing the number of such shipments during the preceding month, to which report suc Il publisher shah afIix and cancel stal2aps equal in value to 1 cent for each shipment so reported; Provided further. that the report herein required shall not Include shipments of newspa- pers delivered to points within the county in which the same are pub lished.
 The penalty for failing to stamp bills of lading is a fine of $50.
 Regarding telegraph and telephone messag ges, the law reads:
 ssIt shall be the duty of every person, firm or corporation owning or operat- Ing any telegraph or telephone line or 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 O11S1ndI9Q Ut SdC0 OI sI11G1I IGSg0Ct4NS exchanges, toll stations or offices and transmitted thence over their lines during the preceding month for which a charge of 15 cents or more was im- 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 l cent in addi- ton 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 of internal revenue of their respective districts
 Indemnifying bonds are subject to tax of 50 cents; certificate of profits, cents for each $1O0; certificates of dam age, etc, 25 cents; all other certificates required by law, 10 cents each.
 Brokers notes, memorandums of sale etc, 10 cents each; VDonveyances, such as deeds, between $100 and $500 above any lien or encumbrance. 50 cents, and 50 cents for each additional $500. but