Page:United States Statutes at Large Volume 38 Part 1.djvu/778

 SIXTY-THIRD CONGRESS. Sess. II. Ch. 331. 1914. 759 required by existing law on imported merchandise shall be affixed mm ·°*°··s°’*mg¤ thereto and canceled at the expense of the owner or importer before iuriiwsllfitgrriiw ° the withdrawal of such merchandise for consumption, and the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary for the  and canceling of such stamps, not inconsistent herewith. Sec. 22. That the Commissioner of Internal Revenue shall cause S,§g,*§,¥f“‘°“°” °‘ to be (prepared and distributed for the payment of the taxes prescribe in this Act suitable stamps denoting the tax on the document, article, or thing to which the same may be affixed, and he is authorized to prescribe such method for the cancellation of said °°“°°"‘“°"· stamps, as substitute for or in addition to the method provided in this ct, as he may deem expedient. The Commissioner of Internal ,°,*,‘§§‘,f,§‘}},*c°§,f;’,§’,;{°°*·‘ Revenue, with the approva of the Secretary of the Treasury, is authorized to procure any of the stamps provided for in this Act by contract whenever such stamps can not be speedily prepared by the Bureau of Engravi.% and Printing; but this authoritgf shall expire ,,,'§,"{{‘,E{"‘°°"’“ °’ ‘“‘ on the  day of ovember nineteen hundred and teen, except ' as to imprinte stamps furnished under contract, authorized byt e Commissioner of Internal Revenue. That the adhesive stamtps used ,,,,,]§f’“"°” *° °°“°‘* in the payment of the tax levied in Schedules A and B of is Act shall be furnished for sale byl the several collectors of internal revenue, who shall sell and deliver them at their face value to all persons a pgying for the same, except officers or employees of the Internsil: PWM evenue Service: Provided? That such collectors may sell and deliver Discount me an such stamps in quantities of not less than $100 of face value, with a °'°‘ “°"· giscount of one per centum, except as otherwise provided in this ct. SCHEDULE A_ Sonoma A. sum- raxms. SMP ’·“°$· Bonds, debentures, or certificates of indebtedness issued on and B°"°S’°°°‘ after the first day of December, nineteen hundred and fourteen, by any association, company, or corporation, on each $100 of face value stock mamma. or- fraction thereof, 5 cents, and on each original issue, whether on °“K*““"*’“°· organization or reorganization, of certificates of stock by any such association, company, or corlporation, on each $100 of face value or ·r—¤¤¤¤-¤,•re. fraction thereof, 5 cents, an on all sales, or agreements to sell, or memoranda of sales or deliveries 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 mQ¤'°°"’°¤" ‘° S°"~ pa er or agreement or memorandum or other evidence of transfer or salli, 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 transfer of any stock, on each $100 of face value or fraction thereof, p,,.,r..,,_ 2 cents: Provided, That it is not intended by this Act  impose a tax e_x§‘,Q‘,’}{?’“‘ ‘*°¥’°““’ upon an agreement evidencing a deplosit of stock certrhcates as collateral securiitly for money loaned thereon, which stock certificates are not actu y sold, nor- upon such stock certificates so deposited: Am,,,,g_,,,,w,,,,S_ Pro·vided further, That in case of sale where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books; and where the change of ownership is by transfer Agm,,,_,,,,, ,0 SELL certificate the stamp shall be laced upon the certificate ; and m cases etcof an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made an delivered by the seller to the buyer a bill or memorandum of such sale, to whic the (mmm stamp 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