The Hartford republican. (Hartford, Ky.) 18??-1926, 1914-11-27

tax as herein provided, or anyone
who acts in the matter as agent or
broker for such person or persons,
who shall make any such sale or
agreement of sale, or agreement to
sell or who shall, in pursuance of
any such sale agreement OF sale. or
agreement to sell, deliver any such
products of merchandise without a
bill, memorandum. or other evidence
thereof as herein required. or who
shall deliver such bill. memorandum,
or other evidence of sale. or agree
ment to sell, without having the
, porper stamps affixed thereto, with
intent to evade the foregoing pro-
visions. shall be deemed guilty of a
misdemeanor. and upon conviction
thereof. shall pay fine of not ex-
ceeding 81 900. or be imprisoned not
more than six months. or both, at
the discretion of the court.
That no bill. memorandum, agree
ment or evidence of such sale, or
agreement of sale, or agreement to
sell. in case of products or merchan-
disc actually delivered at the time
| sale or while in vessel, boat or car,
and actually in course of transporta-
ton. shall be subject to this tax. pro-
vided such bill. memorandum, agree
ment. or other evidence of such sale,
or agreement of sale. or agreement to
sell shall be accompanied by bills of
lading or vouchers showing that the
said products are actually in course
OF transportation as aforesaid.
Promissory notes. except bank
notes issued for circulation and for
each renewal of the same, for a
sum not exceeding 500. two cents;
and for each additional 800 or
fractional part thereof in excess of
500, two cents.
Express and freight: 1t shall be
the duty of every railroad or steam
boat company, carrier. express COM
pany. or corporation or person whose
occupation is to act as such, to issue
to the shipper or consignor, or his
agent. or person from whom any
goods are accepted for transporta-
ton where a charge of exceeding
five cents is made a bill OF lading,
manifest, or other evidence of re-
ceipt and forwarding for each ship
ment received for carriage and trans
portation, whether in bulk or in box
es: bales. packages, bundles, or not
so inclosed or included; and such
shipper. consignor, agent or person
shall duly attach and cancel as is
in this act provided, to each of said
bills of lading, manifests, or other
memorandum, stamp of the value
of one cent. Provided, that a con-
signment of newspapers to any one
point or to different points by train
or conveyance when inclosed in one
general bundle at the point of ship
ment shall be considered as one
shipment, and, in lieu of bill of
lading therefor the publisher of such
newspaper shall file on or before
the 18th day of each month with the
Collector OF Internal Revenue for the
district in which such newspaper is
published q report under oath show
ing the number of such shipments
during the preceding month, to
report such publisher shall affix and
cancel stamps equal in value to one
cent for each shipment so reported
Provided further. that the report
herein required shall not include
shipments of newspapers delivered to
points within the country in which
the same are published. An yfailure
to issue such bill of lading, manifest,
or other memorandum, as herein
provided, shall subject such railroad
or steamboat company. carrier, ex-
press company, or corporation or per-
son to a penalty of $50 for each
offense.
Telegraph and telephone messages:
II shall be the duty of every person.
firm, or corporation owning or oper-
ating any telegraph or telephone
line or lines to make within thirty
days after the expiration of each
month a sworn statement to the
collector of internal revenue in each
of heir respective districts, stating
the number of dispatches, 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 Is cents or more was imposed,
and for each such messages or con-
versations the said person, firm or
corporation shall collect from the
person paying for the message or
conversation a tax Of l cent in ad-
dition to the regular charges for