334 



The Weekly Florists' Review* 



AUGUST 18, 1S9S. 



PRESS 



WRITE FOR. CVkr/\L^Cae 



J7I0N/NGE/^(q. nmmmikiiplCAOO. 



or 

 Every 

 Description 



THE STAMP TAX. 



Powers of attorney executed on the back of 

 stock certificates used in connection with 

 transfer of shares require to be stamped in ad- 

 dition to the tax on transfer of stock. 



Powers of attorney to sell or transfer Gov- 

 ernment bonds are taxable. 



A 10-cerit stamp is sufficient upon a proxy 

 for use in voting at an election of ofi^cers of 

 an incorporated company, without regard to 

 the number of signatures. 



Revenue stamps are not required on the re- 

 ports of earnings and dividends, and reports 

 of condition made to the Comptroller of the 

 Currency by national banks. 



The list of shareholders required by section 

 5210, Revised Statutes, to be forwarded to the 

 Comptroller of the Currency requires no stamp 

 ■tax. The paper is not a certificate, but a list. 



A stamp is not required on returns of na- 

 tional banks of notes in circulation made semi- 

 annually to the United States Treasurer. 



In regard to the cancellation of internal rev- 

 enue adhesive stamps, which the law requires 

 to be by writing or stamping the initials of 

 the persons using the same, and the date upon 

 which the stamp shall be attached or used, it 

 is held that the initials and the year alone will 

 T)e sufficient. This cancellation may be by 

 writing or imprinting with a hand stamp. 



Old stamps issued under repealed acts can 

 not be used in lieu of stamps required by the 

 liresent law. 



CHRYSANTHEMUM LEAF RUST. 



The Gardeners' Magazine gives the 

 following reply to an inquiry: "Your 

 young plants are suffering from an at- 

 tack of the chrysanthemum leaf rust 

 (Trichobasis (I'redo) Chrysanthemi). 

 a fungus not unlike the carnation rust 

 in many respects, and one that has 

 •done a large amount of damage in re- 

 cent years. Your best plan will be to 

 cut away and burn all affected foliage. 

 and dip the plants in a solution of 

 sulphide of potassium, using half an 

 ounce of this to one gallon of water. 

 "Where the attack is very light it may 

 not be necessary to remove the foli- 

 age, but only to gently rub the fungus 

 spots while dipping the plants. Where 

 the stock is known to be affected it is 

 a good plan to dip the plants at fre- 

 quent intervals in the sulphide of po- 

 tassium mixture until all signs of the 

 lungus have disappeared. Over propa- 

 gation and a close and moist atmos- 

 •phere have probably placed the young 

 plants in a position to court attack." 



Standard Ventilating 

 IVIacliine. 



HAS POSITIVELY 

 NO EQUAL 



i^oR Strength, 



Durability 

 and PSeatness. 



Guaranteed for ten years. Has a Solid Wheel and 

 .Shaft cast in one (malleable iron). No slipping on 

 Line Shaft as the case with all others. No Chains or 

 other unsightly fixtures to complicate and increase 

 danger of accidents. Catalogue free. 



E. HIPPARD, 



Mention Florists' Revle 



YOUNGSTOWN, OHIO. 



vhen you write. 



Subscribers 



ARK They will materially advance 

 RE]\^r^X)ED the interests of their paper by buying supplies of 

 THAT 'I's advertisers in the 



Always MENTION the 



name of the paper when sending 



inquiries or orders. 



Florists' Review*^** 



MITCmiNQS & GO. 



233 MERCER STREET, NEW YORK. 

 GREENt10U6E BLIIL.DirSO, 



VENTILATING APPARATUS 



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