The Wallace miner. [volume] (Wallace, Idaho) 1907-current, 1915-01-14
The War Tax---Ruling of Commits,
sioner Which Clears Up Many
Points in Dispute.

, certificates of search to ascertain
whether or not titles are good, whe-
Their taxes have been paid, and other
certificates of this character are not
such as are required in the general
discharge of governmental functions
on the part of the officers giving them,
but are such as are needed for private
use and private interests, and are
therefore, subject To tax If the law re-
quires they shall be issued upon de-
mand.
Documentary stamps should be af-
fixed to certificates or other instru-
ments issued for private use prior 70
their delivery; such stamps to be FUR
nished by the parties applying for
such certificates or instruments.
From among many certificates con-
corning which inquiry has been made
especial reference is made to the fol-
lowing, which under the conditions
stated, this office holds are exempt
Certificates for Use of the Government
Federal, State or LocaD
Such certificates are exempt, for ex-
ample, certificates of officers of the
United States, or any state, county
town. municipal corporation or other
corporation exercising the taxing pow
er, given in the discharge of official
functions necessary in carrying on the
machinery of the government; certifi-
Gates of court officer, under direction
and authority Of the court, and which
Is necessary to give proper effect tc
the court proceedings court processes
such as summonses, writs of attach
ments, subpoenaes, warrants, orders OF
the court, etc; returns or reports made
to the government for its own use
such as income and special tax re-
turns, applications for licenses, re-
ports made to the interstate commerce
commission, reports made to the
comptroller of the currency, and of
other branches Of the federal or state
governments for governmental pur
poses or use; certificates issued at
from tax sales.
Certificates Given for Public Purpose
Such certificates are exempt when
required in the interest of the public
health, safety, or welfare, For exam
Pile, certificates such as by inspectors
of steam vessels, locomotives, boilers,
products, lading or inflammables or
explosives, births, marriages, deaths,
quarantine, health, ETC., but such GER
tificates are required to be stamped.
as are all authenticated copies thereof
when issued to private parties for per
sonal use if under any law they are
required to be issued upon demand;
certificates issued by health officers
relative to state statutes regulating
employment of child labor; certificates
given under state laws by Inspector
and weighers Of grain, and teachers
certificates are exempt.
| Licenses.
Licenses or certificates OF authority
to engage in any occupation or bust.
ness or to perform any act issued UNI
der the authority of any state, county
or municipal enactment, as well as up"
pications or returns therefor, are moi
subject to tax. Such instruments in
clude marriage licenses, automobile u.
censes. liquor dealers licenses, cortif-
Gates Of authority to Insurance ON.
panies and agents and other similar
documents
Any previous rulings in conflia'
herewith are hereby revoked.
w. H. OSBORN.
Commissioner