1 exceeding $1,000, or be imprisoned not more than six months, 3 5. Produce, sales of, on exchange: Upon each sale, 4 agreement of sale, or agreement to sell, including so-called 5 transferred or scratch sales, any products or merchandise at 6 any exchange, or board of trade, or other similar place, for 7 future delivery, for each $100 in value of the merchandise 8 covered by said sale or agreement of sale or agreement to 9 sell, 2 cents, and for each additional $100 or fractional part thereof in excess of $100, 2 cents: Provided, That on every 10 11 sale or agreement of sale or agreement to sell as aforesaid 12 there shall be made and delivered by the seller to the buyer 13 a bill, memorandum, agreement, or other evidence of such 14 sale, agreement of sale, or agreement to sell, to which there 15 shall be affixed a lawful stamp or stamps in value equal to 16 the amount of the tax on such sale: Provided further, That 17 sellers of commodities described herein, having paid the tax 18 provided by this subdivision, may transfer such contracts to a 19 clearing house corporation or association, and such transfer 20 shall not be deemed to be a sale, or agreement of sale, or an 21 agreement to sell within the provisions of this Act, provided 22 that such transfer shall not vest any beneficial interest in 23 such clearing house association but shall be made for the sole 24 purpose of enabling such clearing house association to adjust 25 and balance the accounts of the members of said clearing house 1 association on their several contracts. And every such bill, 2 memorandum, or other evidence of sale or agreement to sell 7 3 shall show the date thereof, the name of the seller, the 4 amount of the sale, and the matter or thing to which it 5 refers; and any person or persons liable to pay the tax as 6 herein provided, or anyone who acts in the matter as agent or broker for such person or persons, who shall make any such 8 sale or agreement of sale, or agreement to sell, or who shall, 9 in pursuance of any such sale, agreement of sale, or agreement 10 to sell, deliver any such products or merchandise without a bill, memorandum, or other evidence thereof as herein re12 quired, or who shall deliver such bill, memorandum, or other 13 evidence of sale, or agreement to sell, without having the proper stamps affixed thereto, with intent to evade the fore15 going provisions, shall be deemed guilty of a misdemeanor, 16 and upon conviction thereof shall pay a fine of not exceeding 17 $1,000, or be imprisoned not more than six months, or both, at the discretion of the court. 11 14 18 19 That no bill, memorandum, agreement, or other evidence 20 of such sale, or agreement of sale, or agreement to sell, in case 21 of cash sales of products or merchandise for immediate or 22 prompt delivery which in good faith is are actually intended to be delivered shall be subject to this tax. 23 24 25 6. Drafts or checks payable otherwise than at sight or on demand, promissory notes, except bank notes issued 1 for circulation, and for each renewal of the same, for a 2 sum not exceeding $100, 2 cents; and for each additional 3 $100 or fractional part thereof, 2 cents. 4 7. Bank check, draft, or certificate of deposit not draw5 ing interest, or order for the payment of any sum of money, 6 drawn upon or issued by any bank, trust company, or any 7 person or persons, companies, or corporations at sight or on 8 demand, 1 cent. 9 78. Conveyance: Deed, instrument, or writing, whereby 10 any lands, tenements, or other realty sold shall be granted, 11 assigned, transferred, or otherwise conveyed to, or vested in, 12 the purchaser or purchasers, or any other person or persons, 13 by his, her, or their direction, when the consideration or 14 value of the interest or property conveyed, exclusive of the 15 value of any lien or encumbrance remaining thereon at the 16 time of sale, exceeds $100 and does not exceed $500, 50 17 cents; and for each additional $500 or fractional part thereof 18 50 cents: Provided, That nothing contained in this para19 graph shall be so construed as to impose a tax upon any 20 instrument or writing given to secure a debt. 21 222222 8 9. Entry of any goods, wares, or merchandise at any 22 eustomhouse custom-house, either for consumption or ware23 housing, not exceeding $100 in value, 25 cents; exceeding 24 $100 and not exceeding $500 in value, 50 cents; exceeding 25 $500 in value, $1. 9 10. Entry for the withdrawal of any goods or merchan 2 dise from customs bonded warehouse, 50 cents. 3 10 11. Passage ticket, one way or round trip, for each 4 passenger, sold or issued in the United States for passage by 5 any vessel to a foreign port or place not in the United States, 7 6 Canada, or Mexico, if costing not exceeding $30, $1; costing more than $30 and not exceeding $60, $3; costing more than 8 $60, $5: Provided, That such passage tickets, costing $10 or 9 less, shall be exempt from taxation. 10 H 12. Proxy for voting at any election for officers, or 11 meeting for the transaction of business, of any incorporated 12 company or association, except religious, educational, char13 itable, fraternal, or literary societies, or public cemeteries, 14 10 cents. 15 12 13. Power of attorney granting authority to do or per16 form some act for or in behalf of the grantor, which authority 17 is not otherwise vested in the grantee, 25 cents: Provided, 18 That no stamps shall be required upon any papers necessary 19 to be used for the collection of claims from the United States or from any State for pensions, back pay, bounty, or for 21 property lost in the military or naval service or upon power 22 of attorney required in bankruptcy cases.. 20 23 13 14. Playing cards: Upon every pack of playing cards 24 containing not more than fifty-four cards, manufactured or 25 imported, and sold, or removed for consumption or sale, after the passage enactment of this Act, if manufactured or im2 ported to sell at retail for not more than 15 cents per pack, a 3 tax of 3 cents per pack; and if manufactured or imported to 4 sell at retail for more than 15 cents per pack, a tax of 8 cents 5 per pack pack. Such tax shall be paid in addition to the tax imposed under existing law. 6 7 8 TITLE IX. WAR ESTATE TAX. See. 900 That in addition to the tax imposed by see9 tion two hundred and one of the Aet entitled "An Act to 10 increase the revenue, and for other purposes," approved 11 September eighth, nineteen hundred and sixteen, as 12 amended 13 (a) A tax equal to the following percentages of its value 14 is hereby imposed upon the transfer of each net estate of 15 every decedent dying after the passage of this Act, the 16 transfer of which is taxable under such seetien (the value 17 of such net estate to be determined as provided in Title II of 18 such Act of September eighth, nineteen hundred and sixteen): 19 One half of one per centum of the amount of such net 20 estate not in excess of $50,000; 21 One per centum of the amount by which such net estate 22 exceeds $50,000 and does not exceed $150,000; 23 One and one half per centum of the amount by which 24 net estate exceeds $150,000 and does not exceed $250,000; |