that special tax is not required to be paid for these bowling alleys under the ninth paragraph of section 2 of the act of June 13, 1898. In the opinion of this office, these bowling alleys, used as you state, are not "open to the public" within the meaning of that paragraph. Respectfully, yours, G. W. WILSON, Acting Commissioner. Mr. J. W. YERKES, Collector Eighth District, Danville, Ky. (20263.) Special tax-Bowling alleys. The ninth paragraph of section 2 of the act of June 13, 1898, imposing special tax on proprietors of bowling alleys, requires the special tax to be paid for "each alley;" and it is held that where there are distinct and separate tracks on which separate games of bowling can be played at the same time each of these is a separate alley, for which the special tax of $5 must be paid. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 28, 1898. * * SIR: In reply to a letter addressed to this office on the 5th instant by Mr. W. P. Brown, of Asheville, * you will please inform him that under the ninth paragraph of section 2 of the act of June 13, 1898, it is not the covered place or room in which "bowls are thrown" for which special tax is required to be paid, but "each alley;" and it is held by this office that where there are two distinct and separate tracks on which two games of bowling can be played at the same time, each of these is a separate bowling alley, and a special tax of $5 must be paid for each of them. Mr. Brown's contention (in such a case) that it takes two tracks to constitute a complete alley is not accepted here as a correct construction of the statute. Respectfully, yours, N. B. SCOTT, Commissioner. Mr. H. S. HARKINS, Collector Fifth District, Asheville, N. C. (20313.) Special tax-Pool table; bowling alley. A special-tax stamp taken out by a person for a pool table can not, upon his dismantling the pool table, be made to answer for a bowling alley. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, SIR: Your letter of the 5th instant has been received, concerning a retail liquor dealer who has paid special tax as proprietor of a pool table, but now "dismantles said table and puts in a bowling alley in place of it," and desires to know whether the "tax stamp issued for the pool table, now dismantled, will cover the bowling alley made.” You will please inform him that it will not. Where special tax has been paid for a pool table, the stamp issued therefor must specify that it is for a pool table, and there is no warrant of law for changing any internal revenue stamp in order to make it answer for something else than that for which it was issued. Respectfully, yours, N. B. SCOTT, Commissioner. Mr. F. E. COYNE, Collector First District, Chicago, Ill. BROKERS. (See also COMMERCIAL BROKERS; and DECISIONS 19701, p. 226; 19742, p. 228.) (19562.) Special tax-Mining-stock brokers. Certificates of stock originally issued on and after July 1, 1898, to be stamped, also transfer of the certificates of stock. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., June 23, 1898. SIR: In reply to the several questions submitted in your letter of the 14th instant, addressed to Senator Teller (which he has referred to this office), you are hereby advised as follows: 1. Mining-stock brokers, and also "persons doing a purely speculative business in mining stocks strictly on their own account, doing no commission business whatever," as you state, are, in the opinion of this office, subject to the tax of $50 imposed by section 2, subdivision 2, of the act of June 13, 1898, if, as it is understood, they are engaged in negotiating purchases or sales of stock "for themselves." 2. Mining companies which, as you state, are "capitalized at from one to two and a half and three million 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 issued on or after July 1, 1898, even though its face value is but one dollar. 3. On every transfer of a certificate of stock a broker delivering the certificate should affix thereto and cancel the requisite stamp, in accordance with the provisions of Schedule A of the act of June 13, 1898. N. B. SCOTT, Commissioner. Respectfully, yours, Mr. K. MACDERMID, Colorado Springs, Colo. (19567.) Special tax-Mining exchange. No special tax as brokers on members of mining exchange not transacting any business in negotiating purchases or sales. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., June 24, 1898. Collector HOWBERT, Denver, Colo.: Members of mining exchange not transacting any business in negotiating purchases or sales are not required to pay special tax as brokers. N. B. SCOTT, Commissioner. (19692.) Special tax-Brokers. Mortgages-Deeds-Receipts-Liability of persons or firms engaged in buying and selling for themselves as brokers. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 14, 1898. SIR: I reply as follows to the series of questions propounded in your letters of the 4th instant: 1. A mortgage for a less amount than $1,000 does not require a stamp under Schedule A of the act of June 13, 1898. 2. A deed for property the actual value of which is less than $100 does not require a stamp under this act. 3. A receipt issued by a savings bank, such as that which accompanies your letter, containing no words constituting an order for the payment of money, does not require the 2-cent stamp. 4. Persons or firms who are engaged in buying and selling notes for themselves are liable as brokers for the special tax of $50 under the second paragraph of section 2 of this act. Respectfully, yours, N. B. SCOTT, Commissioner. Mr. J. W. PATTERSON, Collector Third District, Dubuque, Iowa. (19755.) Special tax-Brokers. No person or firm liable to special tax for simply buying or selling real estate on commission. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 23, 1898. SIR: A letter addressed to this office on the 14th instant by Mr. W. E. Davis, of Galesburg, Ill., * asks as to his liability under the new revenue law in buying or selling real estate; also whether he must first obtain a broker's special-tax stamp, if a party is desirous of borrowing money on a mortgage of his property, and applies to him for same and he loans it to him or secures it for him from another party; or if he negotiates the sale of a mortgage on real estate for the owner, or if he loans his own money either on personal or mortgage notes. He further asks, can any person, not having the license, buy notes or loan money for themselves or others without liability under paragraph 2, section 2 of the act of June 13, 1898, which recites that— Brokers shall pay fifty dollars. Every person, firm, or company, whose business it is to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, for themselves or others, shall be regarded as a broker: Provided, That any person having paid the special tax as a banker shall not be required to pay the special tax as a broker. In answer to his first question, you will please inform him that there is no provision in the act under which special tax can be held to be imposed on real estate agents, or on any person or firm, for simply buying or selling real estate on commission, either for themselves or for others. As to his other questions, my reply is that the law referred to is certainly aimed at a class of men known generally in the community as brokers, who (whether this is their sole occupation or is merely business done by them in connection with their other business) negotiate purchases or sales of stocks, bonds, notes, etc., either for themselves or for others. A fair construction of the law does not make any man a broker, necessarily, who invests his surplus earnings in stocks, bonds, notes, etc., but does not negotiate purchases or sales thereof. A man is a broker, under this act, who negotiates purchases or sales of stocks, bonds, notes, etc., in the course of business, and this applies to real estate agents, insurance agents, attorneys, or any persons or firms who, in connection with their profession or occupation, make it a regular part of their business to negotiate purchases of stocks, bonds, notes, etc., either for themselves or others. Respectfully, yours, N. B. SCOTT, Commissioner. Mr. AQUILLA J. DAUGHERTY, Collector Fifth District, Peoria, Ill. (19757.) A person whose practice it is to buy notes for himself and others (even though this is in addition to his regular business) is required to pay special tax as a broker. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 25, 1898. SIR: Your letter of the 19th instant has been received, inclosing a letter of Mr. E. S. Graham, land agent at Graham, Tex., stating that, in addition to his regular business as land agent, he has, in the past, bought notes for himself and others, and inquiring whether this involves him under special tax liability of $50 as a broker under the second paragraph of section 2 of the act of June 13, 1898. You will please advise him in the affirmative. Respectfully, yours, G. W. WILSON, Acting Commissioner. Mr. P. B. HUNT, Collector, Dallas, Tex. (19870.) Special tax-Brokers. Persons whose business it is to negotiate purchases or sales of stocks or other securities, and are also brokers in grain and produce, are required to pay special tax both as brokers and as commercial brokers. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 9, 1898. SIR: In reply to your letter of the 27th ultimo, you are hereby advised that persons engaged in the regular business of brokers in stocks and other securities which they do not have in their possession, and also in grain and produce not consigned to them as commission merchants, are required to pay special tax both as brokers under paragraph 2 of section 2 of the act of June 13, 1898, and as commercial brokers under paragraph 4 of that section. This ruling applies as well to "bucket-shop proprietors giving memorandum of transactions" (to whom you refer) as to all others. Respectfully, yours, Mr. D. W. HENRY, N. B. SCOTT, Commissioner. Collector Seventh District, Terre Haute, Ind. (19872.) Special tax-Brokers. The business of selling land on commission, taking applications for farm loans, and writing insurance is not the business of a broker as defined by the statute. Special tax is not required to be paid therefor. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 10, 1898. SIR: In reply to a letter addressed to the Department of Justice on the 1st instant by Mr. G. W. Archer, of Nelson, Nebr. (which has been referred to this office), you will please inform him that a person who, |