The Union times. [volume] (Union, S.C.) 1894-1918, 1914-11-27

provided for, whose annual sales ex-
ceed $500, shall paw a tax of $3.50.
Every person whose business it is
to sell or offer for sale manufactured
tobacco, snuff, cigars or cigarettes
shall be regarded as a dealer in to-
bacco.
Manufacturers of tobacco. cigars
and cigarettes pay a graduated tax,
according to the number of such
goods manufactured during the pre-
'ceding year.
Pay Next Month.
| "The subjects of taxation un,,ar
this act and after December |. 1914.
are as follows:
Bonds, debentureS or certificates
of indebtedness, 5 cents on each S1OO
OF lace value or fraction thereof: and
on each original issue, whether on
organization or reorganization, of GER
tlhcates OF stock by any such associa
tlon, company or corporation, on each
SlOO of face value or fraction there
of, 5 cents; and on all sales or agree
ments to sell or memoranda of sales
or deliveries or transfers or shares or
certlflcates of stock in any associa
ton, company or corporation, whether
made upon or shown by the books of
the association, company or corpora
tlon, or by any assignment in blank
or by any delivery or by any paper
or agreement or memorandum or 9th
er evidence OF transfer or sale, wheth-
er emitting the holder in any manner
to the benefit of such stock or to GO
cure the future payment of money or
Tor the future transfer of anv stock.
on each 500 of face value or fraction
thereof, 2 cents.
1t is not intended by the forepo-
ing to impose tax upon any agree
ment given as evidence of the deposit
OF stock certificates as collateral Sc
curlty for money loaned thereon.
winch certificates are not actually
Sold iS
Each sale, agreement or sale, or
agreement to sell, any products or
merchandise at any exchange or
board OF trade, either for present or
future delivery, for each $l0O in value
or said sale or agreement of sale q
tax of | cent.
"Promissory notes, except bank
notes issued for circulation, and for
each renewal of the same, for n sum
not exceeding 500, 2 cents; and for
each additional 500 or fractional
part thereof in excess of $1OO, . cents.
"A documentary stamp of the value
OF l cent must be affixed to each and
every bill of lading issued by a rail
road or steamboat company, carrier
express company, etc, where the
charge Tor the conveyance of the
same was IN excess of 5 cents.
"On every telephone and telegram
message for which a charge of IL
cents or more is made, a tax of cent
for each message is made and the
telephone and telegraph companies
are held responsible for the payment
of the said tax.
Tax on Security Bonds.
"A tax OF. 90 cents is placed upon
any bond for indemnifying any per-
son or persons, firm or corporation.
VINO snail have become bound or en-
gagged as surety for the payment of
any sum of money, or for the due ex-
ecutlon or performance of the duties
OF any office or position, and all other
bonds of any description, except such
as may be required in legal proceed
lngs, not otherwise provided for I'M
this schedule.
For each 500 of face value of any
certl1cate of profits, or any. certifi |
cate or memorandum showing an in
terest IN the property or accumula
tions OF any association, company, or
corporation, and on all transfers
thereof, there shall be imposed a tax
of 2 cents.
"A tax of 25 cents is placed upon
any certlhcate of damage, or other
wise, and all other certificates or doc
uments issued by any port warden.
marine surveyor or other person act
ing as such.
"A tax of 10 cents is placed upon
any certificate of any description re-
CURED by law not otherwise specified
in this act.
A TAX o 10 cents is placed upon
each and every brokers' note, or mem
orandum of sale OF any goods or mer-
tnandlse, stocks, bonds, exchange.
notes of hand, real estate or property
OF any KIND or description issued by
brokers' or persons acting as such.
Deeds, instruments, or writing
whereby any lands, tenements or 9th
er realty sold shall be granted, as
signed, transferred, or otherwise CON
Veyed to, or vested in, the purchaser.
or purchasers, or any other person or
persons, when the value of the same
exceeds 500 and does not exceed $500
shall be taxed so cents; and for each
additional $500 or fractional parl
thereof in excess of $500, so cents:
Provided, That nothing contained in
this paragraph shall be so construed
as to impose tax upon any instru-
ment or writing given to secure a
debt.
Certificates of entry of any goods
wares or merchandise at any custom
house, either for consumption or
Warehouslng, not exceeding 500 i'm
values shall be taxed % cents; ex-
ceedlng $lOO and not exceeding $500
In value, 5O cents; exceeding $500 in
value, 81.
"On each entry for the withdrawal