Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1914-12-03
THE FEDERAL STAMP TAX ACT:
COMPLETE TEXT OF SCEDULE A:
SUMMARIES OF ITS PROVISIONS

OBSERVATION-DISCLOSURES and freight,
when charge exceeds cents, one cent
for each shipment; special provision
az to newspapers.
TEXT OF AcT-"Express and
freight. 1t shall be the duty of every
railroad or steamboat company, car
rier, express company, or corporation
or person whose occupation Is to act
as such. to issue to the shipper or
| consisnor. or his agent. or person from
whom any goods are accepted for
transportation where a charge > ex-
ceeding cents is made bill of lad
ing, manifest, or other evidence Of
receipt and forwarding for each ship
naent received for carriage and trans
portation, whether in bulk or in box
es, bales, packages, bundles or not so
| Enclosed or included; and such ship
per, consignor, agent, or person shall
duly attach and cancel, as in this
Act provided. to each of said bills Of
lading, manifests. or other memoran-
dunn stamp OF the value of / cent
Provided, That a consignment If
newspapers to any one point or To
different points by the same train OF
conveyance when inclosed in one gem
eral bundle at the point of shipment
shall be considered as one shipment,
and. in lieu of a bin of lading there
for, 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 a
report under oath showing the num-
Der of such shipments during the pre-
tn Jrh
publisher shall affix and cancel
stamps equal in value to / cent for
each shipment so reported: Provided
further. That the report herein re-
CURED shall not include shipments Of
newspapers delivered to points within
the county in which the same are
published. Any failure to issue such
bill of lading, manifest, or other
memorandum, as herein provided.
shall subject such railroad or steam
boat company, carrier, express COM
pany, or corporation or person to a
penalty of $50 for each offense.
suMMARY-Teleeraph and teIa-
phone messages, one cent for each
message or conversation when charge
Is 10 cents or moro, to be collected
from, the customer and paid by the
company.
TEXT OF ACT-"Telegraph and
telephone messages: 1t shall be the
duty of every person. firm or corr
peration owning or operating any
telegraph or telephone line or lines
to make within thirty days after the
expiration of zach month a sworn
statement to the collector of internal
n nf hair
districts, 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
a charge of Is cents or more was i'm
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 con-
versation tax of cent in addition
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 in
ternal revenue of their respective dis
tricts: Provided. That only one pay
ment Of said tax shall be required,
notwithstanding the lines of one or
more persons, firms, or corporations
shall be used for the transmission cf
each Of said messages or CONVERSE
tons: Provided further, That the
messages or dispatches of the officers
and employees of any telegraph or
telephone company concerning the af-
fairs and service Of the company and
like messages or dispatches of the
officials and employees of railroad
companies sent over the wires on their
respective railroads shall be exempt
from this requirement.: And provided
further, That messages Of officers and
employees of the Government on Of
fetal business shall be exempt from
the taxes herein imposed upon tele-
graphic and telephone messages"
sUMMARY-Indemnity bonds and
certain other bonds, SO cents each.
TEXT OF AcT-eBond: For in
Identifying any person or persons.
firm, or corporation who shall have
become bound or engaged as surety
for the payment of any sum Of money.
or for tho due execution or per-
Torrance Of the duties of any office
or position, and to account for money
Etc6lvGQ W VlTtuc tH6TeOls ana Ell
other bonds OF any description, except
such as may be required In legal pro-
ceedings, not otherwise provided for
in this schedule. SO cents"
UMMARY-cer4ificat Of profit,
and transfers thereof, cents per $t0o,
or fraction thereof.
Certificates Of damage, and other
certificates issued by port war6ens or
marine surveyors, rs cents each.
Other certificates required by law,
10 cents.
(Reoent rulings of the department
hold that certificates Of deposit Issued
by banks, and certificates in connee-
ton with the Federal income Tax Act.t
are not taxsbIe).
TEXT OF AcT-"Certifcate Of
profits. or any certificate or memoir
andum showing an interest in the
property or accommodations Of any as
ISOLATION, company, or corporation.
and on all transfers thereof, on each
500 of face value or fraction thereof
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