Page:United States Statutes at Large Volume 31.djvu/994

 942 FIFTY-SIXTH CONGRESS. Sess. Il. Ch. .806. 1901. the payment of the fee legally chargeable for the recording thereof, go malke a lpew record thereof, or tg note upon the original record the act t at the error or omission in the stampin of said ori inal instrument has been corrected pursuant to law; andg the originaginstrument or such CGI‘t1H€d copy, or the record thereof, may be used in all courts Unsgamped mmm ing places in thelpame manéiexlinéql with eifeqt as if the instrument ment ,,,,,,,1 ,.,h_.,,,,_m, a een or1g1na y stampe. n prom fart er, That in all cases °°“€<=¤<>¤ dismct where the party has not affixed the stamp required by law upon an v emuiisnea. ., * , _ 5 such mstrument issued, reg1stered, sold, or transferred at a time when and at a place where no collection district was established, it shall be lawful for him or -them, or any party having an interest therein, to atHx the proper stamp thereto, or, if the original be lost, to a copy thereof. But no right acquired in good faith before the stamping of such instrument, or copy thereof, as herein provided, if such record be required by law, shall in any manner be affected by such stamping as aforesaid." Sgcc. 8. That Schedule Aof said Act is hereby amended so as to rea as follows: " SCHEDULE A. " STAMP TAXES. (,,.B§§§§hc‘;$,§’§’§f}“§§; l “One. Bonds, debentures, or certificates of indebtedness issued degggdggwy after the first day of July, anno Domini eighteen hundred and ninety- ' ’p'eight, by any association, company, or corporation, on each hundred dollars of face value or fractmn thereof, live cents, and on each original issue, whether on orgamzation or reorgan1zation,_of certificates of satocik  lany s1gc%1assocaation, qompany,tlqr copppiration, on eagh hunre dollars 0 ace va ue or raction ereo ve cents an on all sales, or agreements to sell, or memoranda of sales or dbliveries or transfers of shares or certificates 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 entitlrng the holder in any manner to the benefit of such stock, or to secure the future payment ‘ of money or for the future transfer of any stock, on each undred P’°”“°·. dollars of face value or fraction thereof two cents· Provided That in Books may be ‘ _ 9 _ ‘ s stamped wléere only case of sale where the evidence of transfer is shown only by the books §§{g?"°° ° °w“°r` of the company the stamp shall be placed upon such books; and where ec an eo owners 1plS y rans er CCI'] ca e e sam s a e thhgf h_bt'f tfitthtphllb placedgupon the certrhcateg and in cases of an agreement to sell o1· where the transfer is by delivery of the certificate 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 be affixed; and every bill or rgemdqranrium of sage or agreqmeilnt tolpell blefore mentioned shall show t e to thereo the name o the se er the amount of the sale and ·—-penalty. the matter or thing to which it refers., And any person or pefsons liable to pay the tax as herein provided, or anyone who acts in the matter as a ent 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 memoranduén lighereof, ashherein requireéi, vgitqout having the proper stamps aiiixe thereto wit intent to eva e the oregoing provisions shall be deemed guilty bf a misdemeanor, and upon conviction thereof Shall pay a fine of not less than five hundred nor more than one thousand dollars, 0; ble imprisoned not more than six months, or both, at the discretion o the cou .‘