The Holbrook news., 1914-11-14

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 charge of l5 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. frm or corporation shall in turn pay to the said collector of internal revenue of their respective districts
 Indemnifying bonds are subject to a tax of 50 cents: certificate of profits. 2 cents for each $1OO: certificates of dam age. etc. 25 cents; all other certificates required by law. 10 cents each
 Brokers notes. memora udums of sale. etc. 10 cents each; conyeyances. such as deeds. between S1On and $500 above any lien or encumbrance. 30 cents. and 30 cents for each additional $50O but instruments to secure debt are ex- empt; custom house receipts. 25 cents to S1 for from S1OO to $500 or over: GUS tom house withdrawal entries, 50 cents each.
 Insurance Policy Tax.
 The tax on marine and fire insurance policies Is l cent on each dollar of pre- mium. 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 workmen's compensation. One-half of l per cent on each dollar.
 The full text on insurance is:
 "Insurance-E 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 Gncluding rents or profitsl, 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 1 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 erty and not for profit shall be exempt 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. em- 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 Oth- CT public body or organization or guar anteeing titles to real estate or mer- cantile credits executed or guaranteed by any liability. fidelity. guarantee or surety company upon the amount of premium charged. one-half of l cent on each dollar or fractional part there of provided that policies of reinsur- ance shall be exempt from the tax herein proposed by this paragraph
 Passage ticket sold in the United States to a foreign port not exceeding $3O. ST: not exceeding SEQ. S3; exceed ing SEQ. s5; tickets costing $1O or less exempted.
 Power of attorney or proxy for vot- ing at any election for officers of any incorporated company or association. except religious. charitable. or literary societies. or public cemeteries. 10 cents: other powers of attorney. 9 cents: protests 25 cents.
 Every seat sold in palace or parlor ear and every berth sold in sleeping car. cent. paid by the company.
 
 Perfumery and Toilet Articles.
 The stamp tax on perfumery. cosmet- Ics and similar toilet articles range from one-eighth of one cent on each five cent package to five-eighths of one cent on each twenty five cent purchase. and five-eighths of one cent for each