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WASHINGTON, February 8, 1915. 1..1. [nder the provisions of the Act of Congress, approved October 22, 1914, entitled "An Act to increase the internal revenue, and for other purposes," the following-named papers, inter alia, are required to bear documentary revenue stamps, if issued on and after December 1, 1914, and until December 31, 1915, inclusive, of the amount stated :
(2) Bills of lading or other evidence of receipt and forFarding of freight or express shipments, where the charge eiceeds five cents (50.), one cent (1c.) to be attached by the shipper.
10) Official, contract, indemnity, guaranty, and other bonds and guaranties, including bidders' guaranties, fifty cents (50c.), unless the same are executed (alone or as surety) by a surety or guaranty company, when the rate of tax (and the only tax required to be paid thereon) will be one-half of one cent on each dollar or fractional part thereof of the premium charged. In order that bond approving officers may know that the proper amount of stamps have been aifixed to correspond with the premium charged, å statement in the following form should appear on each number of the bond (in print, in writing, in rubber stamp, op by other convenient method), where the same may be Quthenticated by the signatures: "The rate of premium on this bond is $
per thousand; the total amount of premium charged is $
Where the contract involves work to be guaranteed for a definite period after completion, the certificate should read as follows:
"The rate of premium on this bond is $---- per thousand; the total amount of premium charged (including that for maintenance guaranties) is $--------."
Bids, supported by guaranties which are not properly stamped at the time of opening will not be accepted until this requirement is complied with. Bids, not accepted, the kila panties in support of which are not properly stamped at the time of opening, must have the required stamps attached later. Should the parties responsible refuse or neglect to attach the stamps they will be reported to the collector of internal revenue of the proper district for such action as he may deem proper.
c) Conveyance: On each deed, instrument, or other written conveyance of lands, etc., where the consideration or value of the interest or property conveyed (exclusive of liens or
incumbrances thereon) exceeds $100 and does not exceed $500, fifty cents (50c.); and for each additional $500 or fractional part thereof in excess of $500, fifty cents (50c.).
(d) Powers of attorney, twenty-five cents: Provided, That no stamps shall be required “upon any papers necessary to be used for the collection of claims from the United States for pensions, back pay, bounty, or for property lost in the military or naval service.”
(e) Passage tickets to foreign ports: One dollar ($1) if cost of ticket is over $10 and not exceeding $30; three dollars ($3) if cost of ticket is over $30 and not exceeding $60; five dollars ($5) if cost of ticket is more than $60.
(f) Certificates : "Certificates of any description required by law, not otherwise specified in this Act," ten cents (10c.).
In order to require a stamp, the certificate must be one which is required by law, not by regulation only; and where the certificate is required to be furnished by public officers for private use, such stamps should be furnished by the parties applying for the same and affixed prior to the issue of the certificate. A simple acknowledgment or jurat by a notary public or other officer authorized to administer oaths is not taxable; but a certificate issued by a State or municipal officer showing the authority of the person before whom the instrument is attested is taxable.
2. No stamp is required where the same, if issued, would have to be paid for by the Federal Government, or a State or Territorial government. Under this rule, no stamp is required upon Federal or State shipments of public property or of private property shipped at public expense. Where the bill of lading, however, covers a shipment of baggage or mounts in excess of the officer's authorized allowance, the same will be stamped by the owner of the excess baggage or mounts. No stamp is required on passage tickets sold in the United States for passage by any vessel to a foreign port or place where eventually the tax would be paid by the Government.
3. The stamp taxes are to be paid in the form of internal revenue stamps affixed to the respective documents; and the law requires that the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the same is attached or used, so that the stamps so canceled may not again be used. Regulations of the Commissioner of Internal Revenue further require that stamps of the value of ten cents or more shall also have three parallel incisions lengthwise through the stamp or
sereral perforations, sufficient to prevent washing and resale of the stamp.
4. Before accepting or approving any bond or other instrument on which the required stamps have not been affixed and canceled, the officer representing the Government in the matter will call upon the party responsible for the omission or his authorized agent or attorney to affix and cancel the necessary stamps; and where his request is not promptly complied with, report will be made to the Collector of Internal Revenue for the proper district.
5. In the case of bonds running for a number of years where the premium is payable annually, the stamps for the first year's tax will be attached to the bond. For any subsequent payment prior to January 1, 1916, the stamps will be attached to the premium receipt. Annual guaranties or annual contract bonds executed and placed on file prior to December 1, 1914, will not be affected by the above requirements, notwithstanding the fact that such guaranties and bouds may continue in effect until the end of the current
6. When more than one number of any paper requiring Ferenue stamp is executed, only one number thereof need be stamped. The other numbers, however, must bear notation as follows: "One number of this paper bears revenue stamp of the value of.-
the said stamp having been properly canceled."
[2233641, A. G. O.) II. Paragraph II, General Orders, No. 83, War Depart. ment, 1914, is rescinded and the following substituted there. for:
The ration savings privilege is suspended while organizations are participating in maneuver camps, in which event the troops will be required to subsist upon the field ration prescribed by the commander of the field forces.
Cpon the arrival of an organization of the Organized Silitia at joint camps or maneuvers, a properly approved ration return will be presented to the camp quartermaster. Upon receipt of the ration return referred to, the camp quartermaster will prepare a ration account (War Department Standard Form No. 373) showing thereon the number, price, and value of the ration prescribed and will procure the signature thereto of the organization commander concerned. This form will be filed as a voucher to the account current, and the amount involved will be dropped from the appropriation "Encampment and Maneuvers.”
The rations in kind (the value of which is shown by the ration account) will then be turned over to the Militia organization commander. The camp quartermaster will treat the articles of the ration furnished in the same manner as a sale, will file an itemized statement showing the articles furnished and their value, and will use the statement as a voucher for taking up the funds under the proper appropriations of the Quartermaster Corps. The amount taken up. will be identical with the amount dropped from the appropriation "Encampment and Maneuvers.”
A charge of 10 per cent to cover transportation charges. will be made on all supplies furnished for use of the Militia. The amount chargeable on this account will be taken up on the account current.
[2240314, A. G. 0.] III.-By direction of the President, paragraph 2, General Orders, No. 74, War Department, 1913, as amended by Para. graph IV, General Orders, No. 86, War Department, 1914, relating to the selection of sergeant-instructors for duty with the Organized Militia, is further amended so as to authorize the following additions of sergeants to the enlisted strength of the Army in place of those provided for therein: Four each to the 3d, 4th, 6th, 7th, and 14th Regiments of Infantry; five each to the 9th, 11th, 12th, 16th, 17th, 18th, 19th, 20th, 21st, 220, 230, 26th, 27th, 28th, and 30th Regiments of Infantry; and eight each to the 1st, 3d, 4th, 5th, and 6th Regiments of Field Artillery.
[2248252, A. G. 0.] IV. By direction of the President, the commanding officer of the China Expedition is empowered, under the provisions of the act of Congress approved March 2, 1913, to appoint gen. eral courts-martial whenever necessary.
[2254700, A. G. 0.] V..Paragraph I, General Orders, No. 77, War Department, 1913, providing that all enlisted men of the Signal Corps serving on aviation duty will be regarded as members of the 1st Aero Squadron of the Signal Corps, is rescinded.
[1789787 C—A. G. 0.] BY ORDER OF THE SECRETARY OF WAR:
H. L. SCOTT,
Brigadier General, Chief of Staff. OFFICIAL: H. P. MCCAIN,
The Adjutant General.
WASHINGTON, February 10, 1915. The following tables show the composition and weight of the leads to be transported in the ration and baggage sections of field trains. They are intended as a general guide in loading, but not za tables of allowances.
The primary object of the loading tables is to assist in securing miformity by organizations in their initial tests of the amount and kind of field transportation they would have in war. Based upon such tests, regimental commanders will assign each organization of their command its proportionate space on the vehicles of the banyage section of the regimental field train. (F. S. R. 276.)
TÁBLE I.-Division and brigade headquarters.
15 Field forge and chest, packed...
1 104 Property loaded on Cavalry division headquarters' wagons includes that of wäbed troop.