Page:United States Statutes at Large Volume 53 Part 1.djvu/205

 TABLE OF CONTENTS CHAPTER 11-DOCUMENTS, OTHER INSTRUMENTS, AND PLAYING CARDS SUBCHAPTER A-RATE AND PAYMENT OF TAX Sec. 1800. Imposition of tax. Sec. 1801. Corporate securities. Sec. 1802. Capital stock (and similar interests). Sec. 1804. Insurance policies. Sec. 1805. Silver bullion. Sec. 1806. Passage tickets. Sec. 1807. Playing cards. Sec. 1808. Exemptions. Sec. 1809. Payment of tax. SUBCHAPTER B-STAMPS Sec. 1815. Affixing. Sec. 1816. Cancellation. Sec. 1817. Supply. Sec. 1818. Methods of safeguarding. Sec. 1819. Cross reference. SUBCHAPTER C-PENALTIES AND FORFEITURES Sec. 1820. Underpayment of tax. Sec. 1821. Nonpayment or evasion of tax. Sec. 1822. Use of uncancelled stamps. Sec. 1823. Frauds relating to stamps. SUBCHAPTER D-SPECIAL PROVISIONS APPLICABLE TO PLAYING CARDS Sec. 1830. Exemption in case of exportation. Sec. 1831. Manufacturers. Sec. 1832. Stamps. SUBCHAPTER E-MISCELLANEOUS PROVISIONS Sec. 1835. Records, statements, and returns. Sec. 1836. Rules and regulations. Sec. 1837. Other laws applicable. Sec. 1838. Cross references. CHAPTER 11-DOCUMENTS, OTHER INSTRU- MENTS, AND PLAYING CARDS SUBCHAPTER A-RATE AND PAYMENT OF TAX SEC. 1800. IMPOSITION OF TAX. There shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in sections 1801 to 1807, inclusive, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, are written or printed, the several taxes specified in such sections. SEC. 1801. CORPORATE SECURITIES. On all bonds, debentures, or certificates of indebtedness issued by any corporation, and all instruments, however termed, issued by any corporation with interest coupons or in registered form, known gen- erally as corporate securities, on each $100 of face value or fraction thereof, 10 cents until July 1, 1939, and 5 cents thereafter: Provided, 195

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