Page:United States Statutes at Large Volume 40 Part 1.djvu/342

 SIXTY-FIF TH CONGRESS. Sess. I. Ch. 63. 1917. 323 part thereof in excess of $100, 2 cents: Promkled, That on every sale Wm ¤'=¤¤’ TAXES- or agreement of sale or agreement to sell as aforesaid there shall be §{§,,‘§g bm ofsalg, made and delivered by the seller to the buyer a bill, memorandum, ¤*¤·»=¤<¤¤i¤>d· 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 tax on such sale: P1·0mhledfur— ,,,‘§’$$,{‘§§u’{‘§E,'§,$ °““"‘ ther, That sellers of commodities described herein, having paid the tax provided by this subdivision, may transfer such contracts to a clearing house corporation or association, and such transfer shall not be deemed to be a sale, or agreement of sale, or an agreement to - _ sell within the provisions of this Act, provided that such transfer °°”'““""‘· shall not vest any beneficial interest in such clearing house association but shall be made for the sole purpose of enabling such clearing house association to adjust and balance the accounts o the members of said clearing house association on their several contracts. And ,,§,‘f’§§§f‘°’ °’ bms °' everylsuch bill, memorandum, or other evidence of sale or agreement to se shall how the date thereof, the name of the seller, the amount P H t M ML of the sale, and the matter or thing to which it refers; and any person ure to denim stamped 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 cement of sale, or agreement to` sell, or who shall, in pursuance Rn such sale, agreement of sale, or agreement to sell deliver any suclidproducts or merchandise without a bill, memorandum, or other evi ence thereof as herein required, or who shall deliver such bill, memorandum, or other evidence of ale, or agreement to sell, without having the proper stamps affixed thereto with intent to evade the foregoing provisions, hall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine-of not exceeding $1,000, or be imprisoned not more than six months, orboth, at the discretion of the court. That no bill, memorandum, agreement, or other evidence of such d,§"§“ ”3,l$,’,§°,;"”§'§ sale, or agreement of sale, or agreement to sell, in case of cash sales mcdof products or merchandise for immediate or prom t delivery which Lpligood faith are actually intended to be delivered dhall be subject to tax. · 6. Drafts or checks payable otherwise than at sight or on demand, ¤0Da2f§Z‘3, °'°ml”°” promissory notes, except bank notes issued for cuculation, and for each renewal of the same, for a sum not exceeding $100, 2 cents; and for each additional $100 or fractional part thereof, 2 cents. 7. Conveyance: Deed, instrument, or writing, whereby any lands, ,,¥2§’,§2?‘*° °°'"°" tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for eaeh additional $500 or fractional part thereof 50 cents: PWM Promkied, That nothing contained in this paragraph shall be so con- rmt ¤ieea¤,m.,¤.¤- strued asdtobimpose a. tax upon any instrument or writing given to °‘”¥"· secure a e t. _ 8. Entry of any goods, wares, or merchandise at any custom-house, C“"""°’°““°°""‘°‘ either for consumption or warehousing, not exceeding $100 in value,_ 25 cents; exceeding $100 and not exceeding $500 in value, 50 cents; exceeding $500 in value, $1. Wmhm W, , ,,_ 9. Entry for the withdrawal of any goods or merchandise from emma. customs bonded warehouse, 50 cents. Fmm pmmuu, 10. Passage ticket, one way or roimd tri, for each passenger, sold ea. or issued in the United States for (passe e hy any vessel to a port or place not in the United States, anadg., or Mexico, if costing not exceeding $30, $1; costing more than $30 and not exceeding $60, $3;