The citizen-Republican. (Scotland, Bon Homme County, S.D.) 1???-19??, 1917-12-06
|NEl FEDER
n Il ]
Hereafter Stamps Must Be
Placed On virtually All
Kinds of Documents.

Saturday., December 1, found the
entire war tax program OF the United
States government In effect. Since the
passage Of the war tax act BY congress-
early last spring the tax on various
items has been placed in effect from
time to time by q regular schedule.
The taxes which tomorrow affect the
public are mostly documentary In nfa-ss
Iture. "A large issue Of the documentary
stamps We're received by A. Il w it,
smer, United States deputy stamp coll
lector, last week and are noW on sale
at his office and at the offices of duly
authorized agents.
Taxable items and the amount or
their taxation, which become effective
December |. are as follows:
Bonds Of Indebtedness.
Bonds, debentures or certificates Of
Indebtedness issued on and after De-
cenber I. 1917, 5 cents on each 500 or
fractional part.
Bonds, Indemnity and Surety.
Bonds indemnifying any person. COR
poration or partnership, except those
required In legal proceedings, a tax Of
SO cents.
When premium Is charged for exc
cution of bond the tax is cent on EACH
vi or fraction thereof.
Capital Stock.
Certificates of stock on each origi-
nal issue by any association company
or corporation, cents on each 500 OF
actual value or fractional part.
Stock Sales or Transfers.
On all sales or agreements to SELL
whether made upon or shown by the
books, or by any other evidence, 2 cents
on each 500 OF face value or fractional
part.
Promissory Notes.
Drafts or checks payable otherwise
thar at sight or on demand, cents up
to s10o and cents on each additional
500 or fractional part.
Conveyances.
On every deed, instrument Of writing.
granting, assigning, transferring or
conveying realty exclusive Of liens or
incumbrances) from 500 to $500 the tax
is SO cents and for each additional $500
or fraction the tax Is so cents.
Steamship Tickets.
Tickets issued in the United States for
passage on any vessel to ports not in
the United States, Canada, or Mexico
81 on tickets costing from $40 to $50;
So on tickets costing from $50 to $50; IS
on all tickets costing over $50.
Custom House, Entries.
Entry Of goods at any custom house,
not exceeding value Of $500, tax of
Is cents; from 500 to $500, a tax Of SO
cents; a tax of so cents for each adj
d1tlonal $bOO or fractional part.
Proxies and Power Of Attorney.
Proxies for voting for officers or bus
iness meetings, except religious, educa-
tional, charitable, fraternal or literary
societies or public cemeteries, q tax of
10 cents. Power of attorney tax Of
Is cents.
Parcel Post Packages.
On every parcel post package trans
ported between points in the United
States on which the postage is rs cents,
a tax of / cent. and an additional /
cent tax on each additional 20 cents
postage or fractional part. Cor ex-
ample, If postage is Is cents, tax cent;
If postage is 26 cents, tax is 2 cents: IL
postage is 81 cents. tax is cents, etc.
Playing Cards.
On every pack of playing cards, not
exceeding Sd cards in pack manufac-
tured, imported or sold. a tax Of cents
q pack.
Produce.
Produce sold on exchange or board OF
trade for future delivery, tax Is cents
on each 500 or fractional part.
Penalty.
Failure to affix proper stamps with
intent to evade law subjects the often
der to fine not exceeding $1,000, or
imprisonment for not exceeding six
months. or both.