178 



CONGRESS. (THE WAR REVENUE LAW.) 



Certificate of profits, or any certificate or mera- 

 oramlum showing an interest* in the property or 

 accumulations of auv asxH'iution, company, or cor- 

 poration, ami on alf transfers thereof, on each one 

 hundred dollars of face value or fraction thereof, 

 two cents. 



Certificate : Any certificate of damage, or other- 

 wise, and all other certificates or documents issued 

 liv any port warden, marine surveyor, or other per- 

 x>n acting a> such, twenty-five cents. 



' Certificate <,f any description required by law 

 not otherwise' specified in this act, ten cents. 



charter party: Contract or agreement for the 

 charter of any ship, or vessel, or steamer, or any 

 letter, memorandum, or other writing between the 

 captain, master, or owner, or person acting as agent 

 of any ship, or vessel, or steamer, and any other 

 per* 'ii .>r persons, for or relating to the charter of 

 -uch ship, or vessel, or steamer, or any renewal or 

 transfer thereof, if the registered tonnage of such 

 ship, or vessel, or steamer does not exceed three 

 hundred tons, three dollars. 



Kveetling three hundred tons and not exceed- 

 ing six hundred tons, five dollars. 



Kxceeding six hundred tons, ten dollars. 



"Contract: Hrokcr's note, or memorandum of 



of any goods or merchandise, stocks, bonds, 



exchange, notes of hand, real estate, or property of 



any kind or description issued by brokers or per- 



actini,' a- such, for each note or memorandum 



of sale, not otherwise provided for in this act, ten 



-Conveyance: Deed, instrument, or writing, 

 whereliy any lands, tenements, or other realty sold 

 shall lie granted, assigned, transferred, or otherwise 

 conveyed to, or vested in. the purchaser or pur- 

 chasers, or any other person or persons, by his, her, 

 or their direction, when the consideration or value 

 exceeds one hundred dollars and does not exceed 

 five hundred dollars, fifty cents; and for each addi- 

 tional five hundred dollars or fractional part thereof 

 in excess of five hundred dollars, fifty cents. 



"Dispatch, telegraphic: Any dispatch or mes- 

 sage, one cent. 



" Kntry of any goods, wares, or merchandise at 

 any customhouse, either for consumption or ware- 

 housing. not exceeding one hundred dollars in value, 

 twenty-five cents. 



.ling one hundred dollars and not exceed- 

 ing five hundred dollars in value, fifty cents. 



"Exceeding five hundred dollars in value, one 

 dollar. 



" Kntry for the withdrawal of any goods or mcr- 

 chandi-e from customs bonded warehouse, fifty 



seats. 



"Insurance (life): Policy of insurance, or other 

 Instrument, by whatever name the same shall be 

 ailed, whcn-by any insurance shall hereafter be 

 madt upon any life or lives, for each one hundred 

 dollars or fractional part thereof, eight cents on 

 the amount injured : fVwuied,Tbat on all policies, 

 for life insurance only, issued on the industrial or 

 weekly-payment plan of insurance, the tax shall be 

 forty |KT centum of the amount of the first weekly 

 premium. And it shall be the duty of each person, 

 firm, or corporation issuing such policies to make 

 within the first fifteen days of every month a sworn 

 statement to the collector of internal revenue in 

 Men of their res|H'ctive districts, of the total amount 

 of first weekly premiums received on such policies 

 issued by the said person, firm, or corporation dur- 

 ing the preceding month, and upon the total amount 

 o received, the said person, firm, or corporation 

 shall pay the said tax of forty per centum: Pro- 

 mt, d further. That the provisions of tlii- section 

 shall not apply to any fraternal, beneficiary society, 

 or order, or fanners' purely local co-operative com- 



pany or association, or employees' relief associations 

 operated on the lodge system, or local co-operation 

 plan, organized and conducted solely by the mem- 

 bers thereof for the exclusive benefit of its members 

 and not for profit. 



" Insurance (marine, inland, fire) : Each policy of 

 insurance or other instrument, by whatever name 

 the same shall be called, by which insurance shall be 

 made or renewed upon property of any description 

 (including rents or profits), whether against peril by 

 sea or on inland waters, or by fire or lightning, or 

 other peril, made by any person, association, or cor- 

 poration, upon the amount of premium charged, 

 one half of one cent on each dollar or fractional 

 part thereof: Provided, That purely co-operative 

 or mutual fire insurance companies carried on by 

 the members thereof solely for the protection of 

 their own property and not for profit shall be ex- 

 empted from the tax herein provided. 



" Insurance (casualty, fidelity, and guarantee) : 

 Each policy of insurance, or bond or obligation of 

 the nature of indemnity for loss, damage, or liability 

 issued, or executed, or renewed by any person, asso- 

 ciation, company, or corporation, transacting the 

 business of accident, fidelity, employer's liability, 

 plate-glass, steam-boiler, burglary, .elevator, auto- 

 matic sprinkler, or other branch of insurance (ex- 

 cept life, marine, inland, and fire insurance), and 

 each bond undertaking or recognizance, conditioned 

 for the performance of the duties of any office or 

 position, or for the doing or not doing of anything 

 therein specified, or other obligation of the nature 

 of indemnity, and each contract or obligation guar- 

 anteeing the validity or legality of bonds or other 

 obligations issued by any State, county, municipal, 

 or other body or organization, or guaranteeing titles 

 to real-estate or mercantile credits executed or 

 guaranteed by any fidelity, guarantee, or surety 

 company upon the amount of premium charged, 

 one half of one cent on each dollar or fractional 

 part thereof. 



"Lease, agreement, memorandum, or contract for 

 the hire, use, or rent of any land, tenement, or por- 

 tion thereof 



"If fora period of time not exceeding one year, 

 twenty-five cents. 



'If for a period of time exceeding one year and 

 not exceeding three years, fifty cents. 



" If for a period exceeding three years, one 

 dollar. 



" Manifest for customhouse entry or clearance of 

 the cargo of any ship, vessel, or steamer for a for- 

 eign port 



" If the registered tonnage of such ship, vessel, 

 or steamer does not exceed three hundred tons. 

 one dollar. 



" Exceeding three hundred tons, and not exceed- 

 ing six hundred tons, three dollars. 



" Exceeding six hundred tons, five dollars. 



"Mortgage or pledge, of lands, estate, or prop- 

 erty, real or personal, heritable, or movable, what- 

 soever, where the same shall be made as a security 

 for the payment of any definite and certain sum of 

 money, lent at the time or previously due and owing 

 or forborne to be paid, being payable; also any 

 conveyance of any lands, estate, or property what- 

 soever, in trust to be sold or otherwise converted 

 into money, which shall be intended only as se- 

 curity, either by express stipulation or otherwise; 

 on any of the foregoing exceeding one thousand 

 dollars and not exceeding one thousand five hun- 

 dred dollars, twenty-five cents: and on each five 

 hundred dollars or fractional part thereof in excels 

 of fifteen hundred dollars, twenty-five cents: Pro- 

 vided. That upon each and every assignment or 

 transfer of a mortgage, lease, or policy of insurance, 

 or the renewal or continuance of any agreement, 



