Page:United States Statutes at Large Volume 43 Part 1.djvu/366

 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 335 and for each additional $100 or fractional part thereof in excess Egg? Temof $100, 1 cent: Provided, That on every sale or agreement of sale stamped em crane or agreement to sell as aforesaid there shall be made and delivered "“‘“’°°‘ by the seller to the buyer a bill, memorandum, agreement, or other evidence of such sale, agreement of sale, or agreement to sell, to which there shall be aiiixed a lawful stamp or stamps in value e ual _ to the amount of the tax on such sale: Provided further, 'lll1at:er(§E$`f£1§Ai’§°`§€§¤iiS£lii sellers of commodities described herein, having paid the tax provided by this subdivision, may transfer such contracts to a clearinghouse corporation or association, and such transfer shall not be deemed to be a sale, or agreement of sale or an a eement to sell C di. within the provisions of this Act, provided that sutg transfer shall °° °°°' not vest any beneficial interest in such clearing-house association but shall be made for the sole purpose of enabling such clearinghouse association to adjust and balance the accoimts of the members of such clearing-house association on their several contracts. Every ,,§f*"’““' °' "‘”’ °' such bill, memorandum, or other evidence of sale or agreement to sell shall show the date thereof, the name of the seller, the amount _ of the sale, and the matter or thing to which it refers; and any per- u,}; §§',‘§,§,°§' son liable to pay the tax as herem provided, or anyone who acts bm·¤*°· in the matter as agent or broker for such person, who makes any such sale or agreement of sale, or agreement to sell, or who, in pursuance of any such sale, agreement of sale, or agreement to sell, delivers any such products or merchandise without a bill, memorandum, or other evidence thereof as herein required, or who delivers such bill, memorandum or other evidence of sale, or agreement to sell, without having the proper stamps affixed thereto, with intent to evade the foregoing provisions, shall be deemed Bgluilty of a misdemeanor, and umn conviction thereof shall pay a e of nolixeiceeding $1,000 or imprisoned not more than six months, or t. No bill, memorandum, agreement, or other evidence of such sale, m§’d§§’{, “§§’§,}§; L2; or agreement of sale, or agreement to sell, in case of cash sales of tmbieproducts of merchandise for immedate or prolnggt delivery which in glppdt faith are actually intended to be delive shall be subject to is ax. This subdivision shall not affect but shall be in addition to the ¤,‘§‘{§i§°‘l °° °"°°" provisions of the “United States cotton futures Act," approved }fg}·}g·g·};$· August 11, 1916 as amended, and “The Future Trading Act," ap- ' ' proved August 24, 1921. Conwmm 0, ml 5. Conveyances: Deed, instrument, or writing, whereby any lands, uma 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 va ue 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 each additional $500 or fractional part thereof, 50 cents. Tmtdmmmp, This subdivision shall not apply to any instrument or writing given ` to secure a debt. _ 6. Entry of any goods, wares, or merchandise at any customhouse, C°”°’"'h°'”°°°°i°° either for consumption or warehousing, not exceeding $100 in value, 25 cents; exceeding $100 and not exceeding $500 in value, 50 cents; exceeding $500  value $1• Warehouse with- 7. Entry for the withdrawal of any goods or merchandise from anna. customs bonded warehouse, 50 cents. _ 8. Passage ticket, one way or round trip, for each passenger, sold tJi§’£"” °°”°°° or issued in the United States for p by any vessel to a port or place not in the United States, Canada, or Mexico, if ’ not €XCO0d1llg$30, $1; costing more than $30 and not  $8; 4582%*-251--24