The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1914-12-01

each $loV OF lace value OF lrdction eheieoi'
Is cents.
Transfers of stock in corporation; on
i each 500 of face value or fraction thereof
Il cents. (Does not apply to transfers OF
stock as collateral security for loans.)
Each bill or memorandum of sale, or
agreement of sale of products or mer-
chandise at any exchange or board OF
trade or other similar place, either for
present or future delivery, for each
800 in value of said sale or agree
ment of sale, and for each addi-
tional 500 in value of said sale
or agreement of sale, and for
each additional 500 or fractional part
| thereof in excess of 500, l cent. (The
! law requires a bill or memorandum of
each such sale or agreement of sale to
be made and delivered by the seller, such
bill or memorandum to show the date,
name of seller. amount of SALE and the
matter or thing to which it refers)
| Pre- -,issory notes, except bank notes is
sued for circulation, and for each renewal
of same, for sum not exceeding sloo
cents
| For each additional 500 or fractional
part thereof in excess of $780, cents.
| Bills of lading for express or freight
shipments, where charge exceeding D
| cents is made on each bill of 1ading or
| like instrument, l cent.
| Stamps to be attached by shipper to bill
| by carrier.
| Telegraph and telephone messages.
where charge of 10 cents or more is
| made, on each message, l cent. To be col
lected by the. telegraph or telephone COM
pany from the person paying for the mes
sage, and by the company paid to the in
ternal revenue collector.
Indemnifyng bonds, surety bonds, and
all other bonds Of any description, except
he In mr.
ings, not otherwise provided for in this
schedule, on each bond, so cents.
Certificate of profit, or any certificate
showing an interest in the property or
accommodations of an association, company
or corporation, and on all transfers there
Of on each 500 of face value, or fraction
thereof, cents
Certificate of damage, or otherwise. and
all other certificates or documents issued
by any port warden, marine surveyor. or
other person acting as such, % cents.
Certificate of any description required
by law not otherwise specified in this act,
10 cents.
Contracts Brokers' note or memoran-
dunn of sale of any goods or merchandise,
stocks, bonds, exchange, notes of hand,
real estate or property of any kind Or de-
scription issued by brokers or persons act
ing as such, for each note or memoran-
dunn of sale, not otherwise provided for
in this act, 10 cents.
Deeds conveying lands mot including
mortgages) when the interest conveyed
exclusive of the value of any lien or en-
cumbrance thereon, exceeds in value 500
and does not exceed, $500 so cents. For
each additional $500 or fractional part
thereof in excess of $500 of net value. so
cents.
Entry of any goods. wares or nscrchan-
disc at any custom house, either for con-
sumption or warehousing, not exceeding
$l00 In value, % cents.
Exceeding 500 and not exceeding $500 in
value, so cents.
Exceeding $500 in value 81.
Entry for the withdrawal of any goods
or merchandise from customs bonded
warehouse so cents.
Policies of insurance, bonds executed
by surety companies. etc., for each dollar
or fractional part thereof of the premium
charged, II cent.
Passage ticket, by vessel, to any for
egn port. costing over $40 and not more
than $50, 81.
Costing more than $40 and not more than
$50. 50.
Costing more than $50, S.
Power OF attorney, or proxy, for voting
at any election of officers of any incor-
porated company Except charitable or
ganizations, etc., 10 cents.
real estate. or to rent or lease the same. |
to receive or collect rent, to sell or trans |
FER any stock, bonds scrip or for the |
collection of dividends or interest thereon |
or to perform any and all other acts not |
hereinbefore specified Except as to claims |
against the United states), % cents
Upon every protest of a note, bill of |
exchange, acceptance check or draft, or
any marine protest, Is cents.
Every seat Sold In poIooo o.-,..
car. and every berth sold in a sleeping |
car, to be paid by the company selling
the same. cent.
There IL also imposed by the act a |
stamp tax on every packet, box, bottle. |
phial or other incolsure containing any
essence, extract, toilet water, cosmetic. |
vaseiine, petrolatum, hair oil, pomade, |
hair dressing. hair restorative, hair dye. |
tooth wash. dentifrice. tooth paste aro- |
matte cachous, or any similar substance |
or article by whatsoever name the same
heretofore have been, now are, or may |
hereafter be called. known or distin- |
guished. used or applied as perfumes or |
as cosmetics. and sold or removed for |
consumption and sale In the United |
States. where such packet, box, or other |
Enclosure does not exceed at the retail
price cents. " cent.
Where retail price or value exceeds . |
cents, but not 10 cents. 4 cent
Where retail price exceeds 10 cents but |
not Is cents u cent.
Where retail price exceeds Is cents, but |
not Is cents, " cents.
And for each additional % cents of re-
tail price or fractional part thereof In ex-
cess of rs cents. y cent.
Chewing gum or substitutes therefor: |
For and upon each box, carton, lar or |
other package containing chewing gum OF |
not more than 81 Of actual retail value,
cents
If exceeding 81 of retail value, for each
additional dollar or fractional part there
of. 4 cents.
Retailers having on hand any of the
said articles of perfumery and cosmetics
and other similar articles. or chewing |
gum. are required to place the proper
stamp OIL each such article sold by themI
after December l. 1914.
This IL not intended as a complete an |
alysis Of the entire act, but merely al q |
concise statement of some of its mora
material provisions becoming effective
December l. 1914. which may be OF hem
eft to taxpayers who have not obtained |
copy of the act and are not familiar
with its terms. Respectfully,
N. A. GRAHAM JR