Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1917-10-17

In such cases the collector may re.
quire a bond, with sufficient sureties
to an amount equal to the value OF
the adhesive stamps 80 furnished con-
ditloned for the faithful return. when
ever 80 required, OF all quantities OF
amounts undisposed of, and for the
payment monthly Of all quantities or
amounts sold or not remaining on
/ hand. The secretary of the treasury
may from time to time make such reg
ulations as he may find necessary "a
insure the safe keeping or prevent the
! Illegal use OF all such adhesive tsamps.
! Schedule A.-Stamp Taxes.
! /. Bonds OF Indebtedness: Bonds,
debentures, or certificates Of indebt-
edness issued on and after the first
day OF December, 1917, by any person,
| corporation, partnership, or associa-
tion, on each 800 Of face value or
fraction thereof, cents: Provided,
that every renewal OF the foregoing
! shall be taxed as "A new issue: Pro-
vided further, that when "A bond con-
ditiuned for the repayment or payment
Of money is given in n penal sum
greater than the debt secured, the tax
shall be based upon the amount Sc
cured.
2. Bonds, Indemnity and surety:
Bonds for indemnifylng any person.
corporation. partnership, or corpora
tion who shall have become bound or
engaged az surety, and all bonds for
the due execution or performance or
any contract. obligation, or require
mcnt, or the duties of any office or
position, and to account for money
received by virtue thereof, and all
other bonds OF any description. eX-
4. lao "A Ia l..o os.l
proceedings, not otherwise provided
for in this schedule. so cents: Pro-
vided. that where n premium is
charged for the execution OF such
bond the tax shall be paid at the
rate OF one per cenium on each dollar
or fractional part thereof OF the prem
ium charged: Provided further. that
policies Of Reinsurance shall be eS-
empt from the tax imposed by this
subdivision.
3. Capital stock, issue: on each
original issue, whether on organiZa-
ton or reorganization. of certificates
OF stock by any association, company.
or corporation. on each 500 OF face
value or fraction thereof 5 cents:
Provided. that where capital stock IL
issued without face value, the tax
shall be ) cents per share, unless the
'
share In which case the tax shall he
cents on each s1U0 Of actual vaule
or fraction thereof
The stamps representing the tax
imposed by this subdivision shall lie
attached to the stock books and not
to the certificates issued.
4. Capital stock. sales or transfers:
on all sales or agreements to sell,
or memoranda OF sales or deliveries
OF, or transfers Of legal title 10 shares
or certificates of stock In any associa-
tion, company, or corporation,
whether made upon or shown by the
books OF the association, company, or
corporation. or by any assignment in
blank, or by any delivery, or by any
paper or agreement or memorandum
or other evidence OF transfer or sale,
whether emitting the holder in any
manner to the benefit of such stock
or not on each 500 of face value or
fraction thereof, cents, and where
such shares of stock are without par
value, the tax shall be . cents on the
transfer or sale or agreement to sell
on eacn share, unless the actual value
thereof is In excess of 500 per share,
In which case the tax shall be cents
on each 500 of actual value or frac-
ton thereof: Provided, that Il Is not
intended by this title to impose a tax
upon an agreement evidencing n de-
post or stock certificates as collateral
security for money loaned thereon.
which stock certificates are not actu-
ally sold, nor upon stock certificates
40 deposited: Provided further, that
the tax shall not be imposed upon de-
liveries or transfers to broker for
sale, nor upon deliveries or transfers
by broker To n customer for whom
and upon whose ordor he has pur-
chased same, but such deliveries or
transfers shall be accompanied by a
certificate setting forth the facts Pro-
Nided further. hat In case OF sale
where the evidence OF transfer is
shown only by the books OF the com
pany the stamp shall be placed upon
such books; and where the change OF
ownership is by transfer OF the GER
tificate the stamp shall be placed upon
the certificate and in cases OF an
agreement TO sell or where the trans
fer is by delivery OF the certificate as
signed In blank there shall be made
and delivered by the seller to the
buyer n bill or memorandum OF such
sale. to which the stamp shall be af-
fixed; and every bill or memorandum
OF sale or agreement to sell before
mentioned shall show the date thereof.
the name OF the seller, the amount
OF the sale, and tho matter or thing to