Page:United States Statutes at Large Volume 43 Part 1.djvu/365

 334 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. _‘f;k’f'- 2._ Capital stock, issued; On each original issue, whether on orism¤•· gamzation or reorganization, of certificates of stock, or of prohts, or of interest in prolperty or accumulations, by any corporation, on vyigwgést M mm- each $100 of face va ue or fraction thereof, 5 cents: Provided, That where a certnhcate is issued without face value, the tax shall be 5 cents per share, unless the actual value is m excess of $100 per share, m which case the tax shall be 5 cents on each $100 of actual value or fraction thereof, or unlem the actual value is less than $100 per shaire, in  cage th; tax shall be 1 cent on each $20 of actual va ue, or on ereo ·'***¤•=¤•d *¤ ¤¤>¤*¤ Thestampsre resen° thetaximposedb thi bd' ' ,,0,,,, y s su 1v1sion shall ' be attached to tllle stoctlfugooks and not to the certifi tes ed, ifgjgtgf ¤=¤¤*¤¤ <>* 3. Capital stock, sales or transfers: On all sales, ofnhgreemlxldnts to sell, or memoranda of sales or dehveries of, or tran ers of legal title to shares or certificates of stock or of profits or of interest in prog?-ty or accumulations m any corporation, or to rights to subscn for or to receive such shares or certificates, whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any dehve1}y, or by any paper or agreement or memorandum or other evidence 0 transfer or sale, whether entitlin the holder in any manner to the benefit of such stock, interest, or riggbts, or not, on each $100 of face value or fraction thereof, 2 cents, and where E;l1Cl;Sl1&l';3S are galmhout par or face value, the tax shall be 2 cents on Pwmv. e rans er or e or agreement to sell on each share: Provided, Dopesitsasccllateral · · -. . . pe. That it is not intended b this titl to pose ta aglm mm ment evidencing a deposit of  as odllathrzlosldchlfiq for money loantiahd ttiheiejreon, which certificates are not actually sold, nor upon _ very or transfer for such urpose f rtiii~ .,2····=··-4 ·¤·¤··~ 3§“mZ°md°&“ma"°d’ $ri.§§£‘£ ”§°m..M” -l°““"; ‘2§..“°§—'§, “*’°“ .,0.mmp. · I : uy- ’ t shall not be 1mposed_upon dehveries or transfers to a abrdiksr fbi sale, nor upon dehveries or transfers b a broker to whom and upon whose order he has plrirch d 8* bulqtomelll for . . use same u suc de- _¤ hveries or transfers shall be accompanied b rt'l:`i t, tt' .,.,.;"s+$,.€,.,:,.$*1*';;.l’,i.,,?'* the me; Brmnkied realm, That ni case {decade blitz KST? mth of transfer is shown only b the books of the 1;' th dence . the co ra 10 °“ °°"‘”°“'“‘ gilggl ilgebpizced Fponfsglch boggigs; gui wslrere thepghangtl ofeogvghxgxg _ y ransero ecerica t shi] 0¤b¤l1s¤fS=1l¢· the cergllicate; and in cases of an agseemagnlz) tousellmoglgfhgrglthe transfer is by delivery of the certificate assigned in blank there shall D t _] md be made and delivered by the seller to the buyer a bill or memo- ° ’”‘ '°"“ · randum of such sale, to which the stamp shall be aHixed· and every bill or memorandum of Sale or agreement to sell before, mentioned Pu ish t I M shall show the date thereof, the name of the seller, the amount of the ,m,,§',,, §,‘,f,',§,,s‘:'m_°“ sale, and the matter or thing to which it refers. Any person liable to pay the tax as herein provided, or an one who acts in the matter ashagent or brokerf for $\lCg11P€1;S3Di Wgo makes any such sale, or w ompursuanceo any suc sa eivers rt'H t ‘ of the sale of any stock, interest or rightifbyf clgilll oiaiggnhdixdgdgtfg Ehexgzg ast herring re;;u;re£, witihotult lgaving the proper stamps afxe ere o wi in en eva e ‘ · · deemed guilty of a misdemeanor, and d)prd§0d:>1§vl::lt(idi1mt)lilzSiZe?>}fadlid)1l pay a fine of not exceeding $1,000, or be imprisoned not more than six months, or both. g;§,§f§.?§§ i$$"i2{€L'§;  Produce, sales of, mil exchange: Upon each sale, agrggment of °"- sae, ora eementtose f ld` so-sal] trans scratch safers), any product; 1:; n:;$·cIl1ald]§ise at, o£i·d1mder§liI·d`G1(}ul(c;s• or usages of, any exchange, or board of trade, or other similar plaee for future delivery, for each $100 in value of the merchandisd covered by said sale or agreement of sale or agreement to sell, 1 cent,