CONGRESS. (THE WAR REVEXUK LAW.) 



177 



bo placed upon the certificate; and in cases of an 

 agreement to sell or where the transfer is by deliv- 

 ery of the certificate assigned in blank there shall 

 be made and delivered by the seller to the buyer a 

 bill or memorandum of such sale, to which the 

 stamp shall be affixed ; and every bill or memoran- 

 dum of sale or agreement to sell before mentioned 

 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 person or persons liable 

 to pay the tax as herein provided, or any one who 

 acts in the matter as agent or broker for such per- 

 son or persons, who shall make any such sale, or 

 who shall, in pursuance of any such sale, deliver any 

 such stock, or evidence of the sale of any such stock 

 or bill or memorandum thereof, as herein required, 

 without having the proper stamps affixed thereto, 

 with intent to evade the foregoing provisions shall 

 lie deemed guilty of a misdemeanor, and upon con- 

 viction thereof shall pay a fine of not less than five 

 hundred nor more than one thousand dollars, or be 

 imprisoned not more than six months, or both, at 

 the discretion of the court. 



" Upon each sale, agreement of sale, or agreement 

 to sell, any products or merchandise at any ex- 

 change, or board of trade, or other similar place, 

 either for present or future delivery, for each one 

 hundred dollars in value of said sale or agreement 

 of sale or agreement to sell, one cent, and for each 

 additional one hundred dollars or fractional part 

 thereof in excess of one hundred dollars, one cent : 

 Provided, That on every sale or agreement of sale 

 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 affixed a lawful stamp or 

 stamps in value equal to the amount of the tax on 

 such sale. And every such bill, memorandum, or 

 other evidence of sale or agi'eernent 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 person or persons liable 

 to pay the tax as herein provided, or any one who 

 acts in the matter as agent or broker for such per- 

 son or persons, who shall make any such sale or 

 agreement of sale, or agreement to sell, or who 

 shall, in pursuance of any such sale, agreement of 

 sale, or agreement to sell, deliver any such products 

 or merchandise without a bill, memorandum, or 

 other evidence thereof as herein required, or who 

 shall deliver such bill, memorandum, or other evi- 

 dence of sale, or agreement to sell, without having 

 the proper stamps affixed thereto, with intent to 

 evade the foregoing provisions, shall be deemed 

 guilty of a misdemeanor, and upon conviction 

 thereof shall pay a fine of not less than five hun- 

 dred nor more than one thousand dollars, or be im- 

 prisoned not more than six months, or both at the 

 discretion of the court. 



"Bank check, draft, or certificate of deposit not 

 drawing interest, or order for the payment of any 

 sum of money, drawn upon or issued by any bank, 

 trust company, or any person or persons, companies, 

 or corporations at sight or on demand, two cents. 



" Bill of exchange (inland), draft, certificate of 

 deposit, drawing interest, or order for the payment 

 of any sum of money, otherwise than at sight or on 

 demand, or any promissory note except bank notes 

 issued for circulation, and for each renewal of the 

 same, for a sum not exceeding one hundred dollars, 

 two cents ; and for each additional one hundred 

 dollars or a fractional part thereof in excess of one 

 hundred dollars, two cents. And from and after 

 the first day of July, eighteen hundred and ninety- 

 eight, the provisions of this paragraph shall apply 

 as well to original domestic money orders issued 

 VOL. xxxvin. 12 A 



by the Government of the United States, and the 

 price of such money orders shall be increased by u 

 sum equal to the value of the stamps herein pro-" 

 vided for. 



"Bill of exchange (foreign) or letter of credit 

 (including orders by telegraph or otherwise for the 

 payment of money issued by express or other com- 

 panies or any person or persons), drawn in but pay- 

 able out of the United States, if drawn singly or 

 otherwise than in a set of three or more, according 

 to the custom of merchants and bankers, shall pay 

 for a sum not exceeding one hundred dollars, four 

 cents, and for each one hundred dollars or fractional 

 part thereof in excess of one hundred dollars, four 

 cents. 



" If drawn in sets of two or more : For every bill 

 of each set, where the sum made payable shall not 

 exceed one hundred dollars, or the equivalent 

 thereof, in any foreign currency in which such bill 

 may be expressed, according to the standard of 

 value fixed by the United States, two cents ; and 

 for each one hundred dollars or fractional part 

 thereof in excess of one hundred dollars, two cents. 



" Bills of lading or receipt (other than charter 

 party) for any goods, merchandise, or effects, to be 

 exported from a port or place in the United States 

 to any foreign port or place, ten cents. 



" Express and freight : It shall be the duty of 

 every railroad or steamboat company, carrier, ex- 

 press company, or corporation or person whose 

 occupation it is to act as such, to issue to the shipper 

 or consignor, or his agent, or person from wnom 

 any gcods are accepted for transportation, a bill of 

 lading, manifest, or other evidence of receipt and 

 forwarding for each shipment received for carriage 

 and transportation, whether in bulk or in boxes, 

 bales, packages, bundles, or not so inciosed or in- 

 cluded ; and there shall be duly attached and can- 

 celed, as is in this act provided, to each of said 

 bills of lading, manifests or other memorandum, 

 and to each duplicate thereof, a stamp of the value 

 of one cent : Provided, That but one bill of lading 

 shall be required on bundles or packages of news- 

 papers when inclosed in one general bundle at the 

 time of shipment. Any failure to issue such bill of 

 lading, manifest, or other memorandum, as herein 

 provided, shall subject such railroad or steamboat 

 company, carrier, express company, or corporation 

 or person to a penalty of fifty dollars for each 

 offense, and no such bill of lading, manifest, or 

 other memorandum shall be used in evidence un- 

 less it shall be duly stamped as aforesaid. 



" Telephone messages : It shall be the duty of 

 every person, firm, or corporation owning or operat- 

 ing any telephone line or lines to make within the 

 first fifteen days of each month a sworn statement 

 to the collector of internal revenue in each of their 

 respective districts, stating the number of messages 

 or conversations transmitted over their respective 

 lines during the preceding month for which a 

 charge of fifteen cents or more was imposed, and 

 for each of such messages or conversations the 

 said person, firm, or corporation shall pay a tax of 

 one cent : Provided, That only one payment of 

 said tax shall be required, notwithstanding the 

 lines of one or more persons, firms, or corporations 

 shall be used for the transmission of each of said 

 messages or conversations. 



" Bond : For indemnifying any person or persons, 

 firm, or corporation who shall have become bound 

 or engaged as surety for the payment of any sum 

 of money, or for the due execution or performance 

 of the duties of any office or position, and to account 

 for money received by virtue thereof, and all other 

 bonds of any description, except such as may be re- 

 quired in legal proceedings, not otherwise provided 

 for in this schedule, fifty cents. 



