330 



The Weekly Florists^ Review. 



AUGUST IS, 1898. 



HAMMOND'S 

 SLIG SHOT 



KILLS 



Sow 

 Bugs, Etc. 



THE STAMP TAX. 



l.roperty, and not for profit, are exempted from 



Assessment beneficiary life insurance associ- 

 ations insuring their own members, and not for 

 profit, come within the exempting provision. 



The exemption given to fraternal beneficiary 

 life insurance associations applies also to 

 fraternal beneficiar>- accident insurance asso- 

 ciations. 



In cases of loans on real estate, where prom- 

 issory notes are given, which are not paid at 

 maturity, but on which an extension of time 

 of payment is granted, without the taking of 

 a new note, it is held that every such extension 

 is a renewal of the note within the meaning of 

 the statute, and that the requisite stamp must 

 be aflixed for every such renewal or extension. 

 This also applies to notes discounted before 

 July 1. falling due on or after that date. 



The person who signs and issues a bank 

 check, without affixing the proper stamp, be- 

 comes involved in liability to penalties under 

 section 10 of the act, unless it is shown that 

 he had no design to evade the payment of the 

 stamp tax. and that the requisite stamp was 

 affixed and canceled by the bank or person 

 upon whom it was drawn, before payment. 



Where a check is presented at a bank, with- 

 out having the requisite stamp affixed, the 

 bank, if it pays such unstamped check, be- 

 comes liable to the penalty provided by sec- 

 tion 10 of the act. Bank may cure defect by 

 affixing proper stamp. 



"Where a tax of 10 cents is paid on the bill 

 of lading for goods exported, it is held that 

 no stamp tax is required to be paid on copies 

 of such bills of lading. 



On inland bills of lading, "each duplicate" 

 requires "a stamp of the value of one cent." 



Bills of lading for exportations by railroad 

 to British North America require a 10-cent 

 stamp. 



A wharf receipt given to a shipper, in ex- 

 change for which a bill of lading is issued, 

 does not require a stamp. 



Baggage forwarded by railroad company or 

 express, subject to extra charges, comes with- 

 in the law requiring stamp on bill of lading, 

 or other evidence of receipt and forwarding. 



It is the duty of carriers to issue a bill of 

 lading or receipt for goods accepted by them 

 for shipment, and to affix the stamp, and a 

 penalty is prescribed for failure to do so. 



Stamp duties imposed on manifests, bills of 

 lading, and passage tickets do not apply to 

 steamboats or other vessels plying between 

 the ports of the United States and ports in 

 British North America. 



A telegraphic dispatch or message is re- 

 quired to be stamped by the person who makes, 

 signs, or issues it. 



Dray receipt given at export steamer's wharf 

 does not require a stamp in addition to bills 

 of lading which are stamped. Shipping re- 

 ceipts given by common carriers of freight for 

 goods to be transported to port of export re- 

 quire stamp. 



Bonds "required in legal proceedings" are 

 exempt from stamp tax. They are such as are 

 required in litigation in either civil or crimi- 

 nal cases, such as prosecution bonds, injunc- 

 tion bonds, bonds to stay proceedings, bonds 

 upon appeal, writs of error, bonds for costs 

 and the like; and in criminal cases, recog- 

 nizances, bonds for appearance, bail bonds, 

 and also bonds in criminal cases upon appeal 

 and writs of error, supersedeas bonds, etc. 



Bonds given by persons appointed by the 

 court, conditioned for the faithful perform- 

 ance of the duties of their office or position, 

 such as receivers, assignees, executors, ad- 

 ministrators, and guardians are not exempt, 

 and the stamp tax must be paid thereon. 



Tickets, which are on the face merely mem- 

 oranda of money due (e. g., John Doe. June 

 25. 1S98, ?15). and do not contain any language 

 making them checks or orders for the payment 

 of money or promissory notes, are not subject 

 to tax, unless received and paid at bank the 

 same as checks. 



(Continued page 332) 





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$50.00 I 



in Prizes! | 



The Florists' Review offers the above amount for a ^ 



description of some really valuable and practical labor or ^ 



money-saving unpatented device or method of culture of ^ 



benefit to florists, that has not yet been published. If a 'j^ 



drawing is needed to make the matter plain, it may be of ¥ 



the roughest character. ju 



The awards will be made entirely on the practical ^ 



value of the device or method, though a well worded de- ^ 



scription and intelligible drawing will be desirable. ^ 



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4* 



First Prize, $25.00 



Second Prize, $(5.00 

 Third Prize, $10.00 



If you know of some useful labor or money-saving device 

 or method of culture of which a description has not yet been 

 published, you can easily win one of these prizes, and if 

 you know several such you may be able to win them all. 



Make your descriptions as brief as is consistent with 

 clearness. Remember that simple devices are more gen- 

 erally useful than elaborate ones. What are wanted are 

 those that will prove most valuable to the great mass of the 

 readers of the Florists' Review. Competition open to all. 



The prize-winning descriptions (and drawings, if 

 any), will be published in the Florists' Review. And 

 should others seem worthy of publication they will also 

 be given space as opportunity offers. 



Address 



Editor Florists' Review, 



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520-535 Caxton BIdg., CHICAGO. ""I" 



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