Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, 1±ÇU.S. Government Printing Office, 1899 |
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... shares . Liquors .. Manifests . Mechanical appliances Medicinal preparations . Mortgages .. Oil refineries .. Pawnbrokers Perfumery , cosmetics , etc Powers of attorney Proprietary articles . Railroads Receipts Steamship passage tickets ...
... shares . Liquors .. Manifests . Mechanical appliances Medicinal preparations . Mortgages .. Oil refineries .. Pawnbrokers Perfumery , cosmetics , etc Powers of attorney Proprietary articles . Railroads Receipts Steamship passage tickets ...
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... and distributive shares 345 Mixed flour 346 Special tax payers ' returns 348 Telegraph and telephone companies , etc .. 353 Tobacco 355 PREFATORY . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL 4 TABLE OF CONTENTS .
... and distributive shares 345 Mixed flour 346 Special tax payers ' returns 348 Telegraph and telephone companies , etc .. 353 Tobacco 355 PREFATORY . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL 4 TABLE OF CONTENTS .
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... shares , of a par value of one dollar each and whose stock is selling at from fifty cents to two and three dollars per thousand shares , " are required to affix and cancel a 5 - cent stamp to every certificate of this stock originally ...
... shares , of a par value of one dollar each and whose stock is selling at from fifty cents to two and three dollars per thousand shares , " are required to affix and cancel a 5 - cent stamp to every certificate of this stock originally ...
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... shares of stock to be delivered at a future day , upon the payment of a required sum by the party purchas- ing . In case the party does not complete the purchase and closes his account with the principal office , is there any liability ...
... shares of stock to be delivered at a future day , upon the payment of a required sum by the party purchas- ing . In case the party does not complete the purchase and closes his account with the principal office , is there any liability ...
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... forms you submit are as follows : A. NEW YORK , 8/31 , 1898 . [ Stamps . ] Sold to John Doe by Richard Roe 100 shares of St. Paul at 115- $ 11,500 . Mr. John Jones , B. NEW YORK , 8/31 , 64 DECISIONS UNDER WAR - REVENUE ACT .
... forms you submit are as follows : A. NEW YORK , 8/31 , 1898 . [ Stamps . ] Sold to John Doe by Richard Roe 100 shares of St. Paul at 115- $ 11,500 . Mr. John Jones , B. NEW YORK , 8/31 , 64 DECISIONS UNDER WAR - REVENUE ACT .
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2-cent stamp act of June Acting Commissioner affixed agent amount August bank bankers bill of lading bonds bottle canceled cents certificate certificate of deposit checks Collector First District Collector Internal Revenue commercial brokers COMMISSIONER OF INTERNAL contract dealers deed deposit exempt exhibitions fractional part thereof G. W. WILSON held hereby advised inclosing instant instrument issued July July 13 June 13 Legacy tax liable loan manufacturer medicinal merchandise mortgage N. B. SCOTT October 12 OFFICE OF COMMISSIONER packages paid paragraph of section pay special tax payment of money pledge premium promissory notes proprietary purchase received reply require a stamp required to pay Respectfully retail revenue stamps ruling Schedule securities shipment sold Special tax-Bankers special-tax stamp stamp required stamp tax subject to taxation tax imposed tax is required taxable tickets tobacco transfer TREASURY DEPARTMENT ultimo war-revenue act warehouse receipt Washington wine
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201 ÆäÀÌÁö - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
233 ÆäÀÌÁö - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500...
103 ÆäÀÌÁö - Every incorporated or other bank, and every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as a bank or as a banker.
65 ÆäÀÌÁö - ... whether made upon or shown by the books of the 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...
65 ÆäÀÌÁö - ... shall be affixed ; 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 the matter or thing to which it refers.
328 ÆäÀÌÁö - SEC. 9. That in any and all cases where an adhesive stamp shall be used for denoting any tax imposed by this Act, except as hereinafter provided, the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the same shall be attached or used, so that the same may not again be used.
205 ÆäÀÌÁö - Every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer...
183 ÆäÀÌÁö - Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof...
201 ÆäÀÌÁö - ... thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory...
80 ÆäÀÌÁö - ... vacation of the public schools of the city or district where such establishment is situated. No child under the age of sixteen years shall be employed...