Page:United States Statutes at Large Volume 38 Part 1.djvu/779

 760 SIXTY-THIRD CONGRESS. Sess. II. Crr. 331. 1914. P*****$**¤¤¤¤*'°* ’**‘°» which it refers. And any rson or rsons liable to pay the tax ae mm mms herein rovided, or anyoneI:ho acts iixc the matter as agent or broker for suc}? 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 suc stock or bill or memorandum thereof, as herein required, without having the proper stam§ aiiixed thereto, with intent to evade the foregoing prov1sions sh be deemed guilty of a misdemeanor, and upon conv1ction thereof shall pay a fine of not exceeding $1,000, or be imprisoned not more than six months, or bopjh, at theildislcretion of the  H d sans sepmumu at neac s e,agreemento e, oragreementtose ,any ro ucts “'°°“"“°s’°°°‘ or mlisprchandise at any exchange, or board of trade, or otheii similar place, either for present or future delivery, for each $100 in value of said sale or agreement of sale or agreement to sell, 1 cent, and for each additional $100 or fractional part thereof in excess of $100, 1-wm. 1 cent: Promklcd, That on every sale or agreement of sale or agreement Bm °fs“‘° '°““"°d` to sel] 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 affixed a lawful stamp or stamps in value equal to the amount of the comms. 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, e amount of the sale, and the matter or thing Punishment mr rail- to which it refers; and any person or persons liable to pay the tax $°§’J¥’"'°"“°°°° as herein provided, or anyone who acts in the matter as agent or broker for such rson or persons, who shall make any such sale or ment of sal: or agreement to sell, or who shall, in ursuance oi any such sale, agreement of sale, or agreement to sell, deliver anly such dproducts or merchandise without a bill, memorandum, or ot er evi ence thereof as herein required, or who shall deliver such bill memorandum, or other evidence of sale or agreement to sell, without having the proper stam s aiiixed thereto, with intent to evade the foregoing provisions, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not exceeding $1,000, or be imprisoned not more than six months, or both, at the ¤°‘°’,,,,,,,°“’,,,*** °°“"° dillllicgon °iii1h° court, d t th 'd f h, - --,,0,,,0, a no ,memoran um, eemen,oro erevi enceo suc gielivery excepted- sale, or when of sale, or a§¤r§ement_to sell, in case of lproducts or merchan actually delivers at the time of sale or wh' e in vessel, boat, or car, and actually in course of transportation, shall be subject ¤¤¤¤i¤¤¤¤· to_th.1s tax, provided such bill, memoran um, agreement, or other evidence of such sale, or agreement of sal or aireement to sell shall be accompamed by bills o lading or voughers s owin that the said products are actually in coruse o transportation as agxresaid. uPr<>:¤l;¤z»rk{\0¤;:Sr¤¤, Promissog notes, except bank notes issued for circulation, and for °°P ’ each renew of the same, for a sum not exceeding $100, 2 cents; $130 hg each additional $100 or fractional part thereof in excess of , cents. m1; or rwizht Express and freight: It_ shall be the duty of every railroad or steamboat company, carr1er, express company, or corporation or person whose occupation is to act as such, to issue to the shipper or _ _ consrgnor, or   agent, or person from whom any goods are accepted q,§,,*§j_ °’ ********8 *°· for transportation where a chargie exceeding 5 cents is made a bill of lading, mamfest, or other evi ence of receipt and forwarding for each shipment received for carriage and transportation, whether in bulk or in boxes bales, packages, bundles, or not so inclosed or in- Swmps to be M_ eluded; and such shipper, consignor, agent, or person shall duly were teammate attach and cancel, as is in this Act provided, to each of said bills of Promos lading, manifests, or other memorandum, a stamp of the value of 1 comgsmesrs or cent: Ifmmded, 'lfhat a consignment of newspapers to any one int “°”*’°*’°‘* or to diiferent points by the same train or conveyance when incilmosed