Page:United States Statutes at Large Volume 30.djvu/497

 458 FIFTY-FIFTH CONGRESS. Sess. II. Ch. 448. 1898. adhesive stamps used in the payment of the tax levied in Schedules A and B of this Act shall be furnished.tor sale by the sever·al collectors of internal-revenue, who shall sell and deliver them at their face value to all persons applying for the same, except officers or employees of the _P‘j;;Q;‘;· internalrevenue service: Provided, That such collectors may sell and -3nw¤ni] deliver such stamps in quantities of not less than one hundred dollars of face value, with a discount of one per centum, except as otherwise pro- R°S¤*¤**°¤°· vided in this Act. And he may, with the approval of the Secretary of the Treasury, make all needful rules and regulations for the proper enforcement of this Act. Scbc·i¤1¤A· SCHEDULE A. Stamp taxes. STAMP TAXES. ce§,ggQ;i€g°_3?¥;,};gj; Bonds, debentures, or certificates of indebtedness issued after the first mum. day of July, anno Domini eighteen hundred and ninetyeight, by any A"'°· P- *5°· association, company, or corporation, on `each hundred dollars of face value or fraction thereof, five cents, and on each original issue, whether Cmiilc=¤t¤¤¤f¤¤>ck·.on organization or reorganization, of certificates of stock by any such association, company, or corporation, on each hundred dollars of face value or fraction thereof, five cents, and on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certiiicates of stock in any association, 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 entitling the holder in any manner to the benefit of such ” stock, or to secure the future payment of money or for the future trans- . fer of any stock, on each hundred dollars of face value or fraction Qcgzisgét of 0mm_ thereof, two cents: Provided, That in case of sale where the evidence of ¤nip.meaoa¤rmmp. transfer is shown only by the books of the company the stamp shall be “’·'é· placed upon such books; and where the change of ownership is by transfer certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certincate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall Bills vf sale. etc-, be afiixed; and every bill or memorandum of sale or agreement to sell f°"” °f‘""‘ 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. resin;. And any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons, who shall make any such sale, or who shall in pursuance of any such sale deliver any such stock, or evidence of the sale of any such stock or bill or memorandum thereof, as herein required, without having the proper stamps afiixed thereto] with intent to evade the fbregoing provisions shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars, or be imprisoned not more than six months, or both, at the discretion of the court. ` t Sd? ···~ ?:y<=<·g·;··¤r» Upon each sale, agreement of sale, or agreement to sell, any products ,.}[,f,Q“_}Q'j’,',.“{,},’j,Q.,,°§g or merchandise at any exchange, or board of trade, or other similar in value of said sale or agreement of sale or agreement to sell, one cent, _ and for each additional one hundred dollars or fractional part thereof {;·;_·Qjjj*,n_,“¤l 0,. in excess of one hundred dollars, one cent: Proridcd, That on every the sale or agreement of sale or agreement to sell as aforesaid there shall be made and delivered by the seller to the buyer a bill, memorandum, agreement, or other evidence of such sale, agreement of sale. or agreement to sell. to which there shall be atiixed a lawful stamp or stamps —f·>rm nf. in value equal to the amount of the tax on such sale. And every such bill. memorandum, or other evidence of sale or agreement to sell shall show the date thereof. the name of the seller, the amount of the sale,
 * ¤~·l~- place, either for present or future delivery, for each one hundred dollars