328 



The Weekly Florists' Review, 



AUGUST IS, 18 



^(*^^.*-;^.*1^.'*^•.(•^;<«^.|♦^.<*^^.*^.^•^.|*^.^«^.*^.<*^■.'♦^.|*^.^•^.'♦^.'*^.'*^.<•^.^•^•. 



Hardy. Stocky and 

 Perfect in every respect. 



PAl>MS, etc. 



The Best 

 ..•*..•* at Fair Prices ..st^st 



Areca IjUteSCenS. Many sizes, from strong, young plants, 

 at $6.00 per 100, to elegant specimens. .An especially fine stock of 

 strong, bushy plants, from S-in. pots, at $1,25, $1.50, $2.00 and $2,50; 

 9-in. at $3.00; 10-in. at $5.00, $6,00 and $7,50; 12-in. at $10,00, $12,00 

 and $15.00 eacli. 



L>atania BorbOnica. 2 and ,<!-in. pots, at $4,00; 3-ln. (very 

 strong), at $10.00 per 100; 4-in. at 25c. 6-m. at 50c and 75c, 8-in. at 

 $1..50 and $2,00 each. 



Kentias Belmoreana and Forsteriana. s-inch 



pots at 2.')c, 4-in. at 50c, H-in. at $1.00, $1.25 and $1.50, S-in. at $2.00, 

 $2..50 and $3.(X»each. 



GOCOS Weddeliana. 2 and3-in.pots at$10.0O, 3-in.at JIS.OD 

 per ItO ; 4-in., se\ eral plants in a pot. very bushy, at 50c eacli. 



L.iviStOna Rotunditolia. 4-in, pots at ,50c, extra strong 



at 75c e;ich 



Pandanus Veitchii. 

 Pandanus Utilis. 4i 



at $1,2.) each 

 riCUS Elastica. H-in, at .50c and •; 



Ficus Elastica Var. 6 m at ' 



Dracaena Sanderiana. strong, s-m. pots at 30c each. 



Phoenix Reclinata. P. Rupicola. etc. 



Price Lists, giving measurements, etc., on application. 



i-in. pots at $1.00 and $1.50 each, 

 pots at 25c, 6-in. at 50c and 75c 



each, 



and $1.00 eacli. 



i CH AS. D. BALL, Hoimesburg, Philadelphia, Pa. 



THE STAMP TAX. 



Following we give extracts from con- 

 densed rulings of the Treasury Depart- 

 ment upon a host of matters submitted 

 to it for decision. We think we have 

 included all that are of special interest 

 to our readers: 



No stamp is required on ordinary receipts. 



An inland bill o£ exchange, within the mean- 

 ing of this act, is a bill of exchange drawn 

 and made payable anywhere in the United 

 States, 



Any order for payment of money drawn in, 

 but payable out of, the United States, it drawn 

 singly, is subject to tax of 4 cents for $100 

 or less, and for each additional hundred dol- 

 lars or fraction, 4 cents. 



Where certificates of shares were sold and 

 delivered before July 1, 1898, entry of transfer 

 on. corporate books after June 30 does not re- 

 quire stamp. 



New certificates of stock issued to holder in 

 lieu of original certificate, and remaining in 

 his ownership, do not require stamps. 



When certificate of stock is sold and stamp 

 tax is paid on memorandum thereof, upon 

 transfer of this certificate to purchaser's 

 name, no additional tax for such transfer is 

 required. Where one certificate represents 

 several shares of stock (however large the 

 number of shares), on transfer of this certi- 

 ficate the stamp tax is to be reckoned on its 

 face value, and not on the face value of each 

 separate share of stock which it represents. 



A 2-cent stamp is required on an order for 

 cash drawn on a merchant by one of his cus- 

 tomers. 



Certificates of deposit drawing interest, it 

 left a certain time, are taxable the same as 

 promissory notes. 



The withdrawal of funds by a depositor on 

 the presentation of his bank book to the sav- 

 ings bank does not require a stamp, if there 

 Is nothing accompanying it in the form of an 

 order for the payment of money. 



If papers in the nature of receipts are given 

 in lieu of checks, and are used as commercial 

 negotiable instruments, they are checks and 

 not receipts, and are subject to tax. 



Where certificates of stock are delivered as 

 collateral, the stock to be forfeited only upon 

 condition of failure to pay the debt for which 

 it is pledged, a stamp is required as a pledge 

 and not as a sale. 



Real estate mortgage notes require to be 

 stamped, in addition to the stamps placed on 

 the mortgage. 



Where there is a pledge of property accom- 

 panying any promissory note, which pledge is 

 subject to stamp tax under Schedule A, this 

 stamp tax must be paid, notwithstanding the 

 fact that a stamp is also required on the note 

 connected with it. 



Only purely co-operative or mutual fire in- 

 surance companies carried on by the members 

 thereof solely for the protection of their own 

 (Continued page 330) 



NEW CLIMBING ROSE. 



♦^^ ROYAL CLUSTER^ f 



A Hardy, White Climbing' Cluster Rose, of strong, vigorous habit. I Her- E 

 losa and Dawson, i Parent plant has t>orne enormous clusters of lloiil.le Wliite Koses, slighth p 

 ^ tinted with rose when breaking, .\ltogether a distinct and remarkably fine Rose, '^ 



Strong Plants, from 2>..-inch pots, $6.00 per hundred. 

 Strong Plants, " 3-inch " 10.00 

 Ready for delivery after January 1, 1899. ORDER NOW. 



THE CONARD & JONES CO., 



WEST GROVE, PA. 



Mention The Review when you write, 



^^ ^-^ '♦^ ^♦^ '^^^' '^-^' -^'r ''^'r- ^^-'P '♦^ ^^' ^'^ ^^ ^^' ^'^ t^'"^. i^".^. ^^ '^^ ^^ 



( F. R. PIERSON CO. I 



I TARRYTOWN-ON-HUDSON, N. Y. | 



I IMPORTERS. 



f GROWERS AND 



Choice Seeds, 



i ^^J^^^ll Bulbs and Plants | 

 l>ilium Marrisii.-*^ 



5x7, $37.50 per 1,000, $4.00 per 100. 7x9, $75.00 per 1,000, $8.00 per JOO. 



Terms go days to customers of a]iproved credit; (itherwise, cash with order. 

 Prices on all other Bulbs and Roots cheerfully iciven. 



P. W. O. SGMMIT2, 



JERSEY CITY. IN. J. 



^ ^ jt .^Always mention the Florists' RcviCW when writing advertisers.,^ jt jt jt 



