The Grangeville globe. [volume] (Grangeville, Idaho) 1907-1922, 1914-12-03

deliver the receipt and also demand
indemnity for the 1-cent stamp
If a pouftryman ships eggs by ex-
press he must affix stamp to the ex-
press receipt, sign his own initials upon
it and also the date: II a newly we'd
ded couple is presented with a mar
riage certificate to be kept by them
they must affix a 10-cent stamp thereto
but marriage certificates returned for
public record are exempt; If an alb
stractor searches the county records
for the status of piece of property,
the certificate showing such search
must be stamped, unless the work is
done for state OF governmental pur-
poses.
Teachers Co Free.
Oddly enough there are some excep-
tions, as the stamp law has been in
terpreted by the treasury department.
Teachers need not stamp their certifi
Gates, because these certificates are
construed aus regulations in connection
with public schools. Physicians or par
ents making return of birth are also
exempt because these are for the pub
lie files.
Also certificates of proof of loss for
use of an Insurance company, being
statement made as to the facts and
circumstances attending a fire, is not
a certificate requiring a stamp" ac-
cording to a ruling of the department.
Berths in sleeping cars and seats in
parlor cars are also taxed at l cent
each, the companies being required to
make accurate return every month of
the number they have sold and pay
ing Din a lump sum for the total. The
only courtesies extended in regard to
the steamship ticket tax is to foreign
diplomats who are sailing for a for
eign port.
Phone Tax One Cent.
In hong distance phoning for every
charge of is cents or more the com
pany must levy upon the customer l
cent and turn 1t over to the govern
ment This 1-cent charge applies also
to telegraph messages. but exceptions
are made in both instances for bust
ness Of officers, who are not charged
for any amount of service over their
own. lines.
An importer is taxed so cents on each
entry of goods or merchandise at amy
customs house whether for consump
ton or warehousing, If the value ex-
ceeds 500; If II is less than 800. rs
cents, and exceeding $500, 81. When
he wfthdraws goods from a bonded
warehouse he Is again taxed so cents
for each entry for withdrawal, whether
he takes away a basketful or a dray
load
Oven the depositor who protests
check must pay rs cents for the priv
ilege, according to. the view of the
treasury issued November 10 for the
guidance of internal revenue collectors.
The tax on liquors. theaters and to-
bacco went into effect November 1.
Included In the list of war tax sub
jects, which became effective last
Tuesday are the following:
Five cents on each 500 on bonds.
debentures and certificates of indebt-
edness or certificates of stock issued
on or after December 1.
Two cents on each 800 of face value
on any agreement or memorandum or
other evidence of transfer or sale of
stock
The penalty for violation of the above
is a fine Of not exceeding $1,000. or
Imprisonment for not more than six
months.
One cent for each 800 and cent for
each additional 500 or fractional part
upon each sale, agreement of sale or
agreement 10 sell amy products or mer-
chandise at any exchange or board of
trade.
Two cents for each 800 of promis-
sorry notes, except bank notes for cir
culation. and for each renewal of such
notes.
One cent on each express or freight