The county record. [volume] (Kingstree, S.C.) 1885-1975, 1914-11-12

lines to make within thirty days after
the expiration Of each month 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 thet' respective
exchanges. toll stations or offices ana
transmitted thence over theii lines
during the preceding month for which
a charge Of Is cents or mere was ltD-
posed, and for each of such messages
or conversations the safd person.
firm or corporation shall collect from
the person paying for the message or
conversation a tax Of ! cent In addl-
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"
Indemnlfying bonds are subject to q
tax of 80 cents; certificate of profits. Q
cents for each 500: 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; conveyances, such
as deeds, between 500 and $500 above
any lien or encumbrance, 80 cents, ana
so cents for each additional $500. but
instruments to secure debt are ex.
empt; custom house receipts, 25 cents
to 81 for from 500 to $500 or over: Gus
tom house withdrawal entries, 50 cents
each. ....s5. 95 =
Insurance Policy Tax.
The tar on marine and FIRE insurance
policies Is 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 workmen's compensation.
one-half OF per cent on each dollar.
The full text on insurance is:
"Insurance-Each policy Of insurance
or other instrument. by whateyer name
the same shall be called, by which in
surance shall be made or renewed upon
property of any description Gncluding
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
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, 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 fnsur-
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 or
surety company upon the amount or
premium charged. one-half Of ! 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 foreign port not exceeding
$50. 81: not exceeding $50, 50: exceed
ing $50. S.: tickets costing $40 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. 25
cents: protests. 81 cents.
Every seat sold In a palace or parior
car and every berth sold In sleeping
car. cent pHd by the company.
Perfumerv and Toilet Articles.
The stamp ,aX On perfumery. cosmet-
les and similar toilet articles range
from onp-eishth Of one cent on each
FIVE cent package to ive-eighths OF one