Page:United States Statutes at Large Volume 38 Part 1.djvu/780

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sixTY-*rH1Rn cononnss. sm. II. Ch. sm. 1914. 761 in one general bundle at the point of shipment shall be considered as one shipment, and, in lieu 0 a bill of lading therefor, the publisher Lfgggljlgg r°1x2°”h;>Y of such news aper shall Hle on or before the fifteenth day of each geutsinlieuiinfbiipi month with the collector of internal revenue for the district in which such newspaper is published a report under oath showin the number of such shipments during the preceding month to whic§ report such publisher s all affix and cancel stamps ual in value to 1 cent for each shipment so reported: Prmnkled furiger, That the report herein u,§*§§,'§§§f’ ""'““ required shall not include shiplrpents of newspapers delivered to pomts within the county in w 'ch the same are published. Any ,${’,*;¤,j*,,§Y*°*f¤¤·¤¤¢¤~ ailure to issue such bill of lading, manifest, or other memorandum, ` as herein provided, shall subject such railroad or steamboat com- · pany, carrier, express company, or corporation or person to a penalty ‘ of $50 for each offense. Telegraph and telephone messages: It shall be the duty of every ph'{,‘,¥§§’n°,§,’},g*;§}l ‘°1°’ person, firm, or corporation owning or operating any tc egraph or- “M¤¤thlp smwgeut telephone line or lines to make within thirty days after the expiration miiidreniiggig mg of each month a sworn statement to the collector of internal revenue _ in each of their respective districts, stating the number of dispatches, messages, or conversations originated at each of their respective exchanges, toll stations, or offices, and transmitted thence over their lines during the receding month for which a charge of 15 cents or more was imposed), and for each of such mess es or conversations the Rm °“'¤· said erson, firm, or corporation shall colleciillrom the rson paying for the message or conversation a tax of 1 cent in adiiition to the regular charges for the message or conversation, which tax the said person, firm, or corporation shall in turn pay to the said collector of internal revenue 0 their respective districts: Provided, That only f',;,"Q’g·’,,gm one payment of said tax shall be required, notwithstanding the lines ` of one or more persons, iirms, or corporations shall be used for the transmission of each of said messages or conversations: Promkled further, That the messaiges or dispatches of the officers and employees M°“°¤°S °‘°°¥’*°d· of any telegraph or te ephone company concerning the affairs and ~ ser·vice of the company, and like memages or dispatc es of the officials and employees o railroad companies sent over the wires on their respective railroads shall be exeing from this requirement: And G pmmklai further, That messages of 0 cars and employees of the Gov- ,,,,,,°§’§§§$€T'°’ bu"' ernmen; on officgal business §1al;1 brilexempt from the taxes herein im e u nteegra ic an the onicmessages. ggiid: Eli; indemnifying any perlson or persons, firm, or corpora- h‘°°‘“““" °°“d" tion who shall have become bound or engaged as surety for the pay- ment of any sum of money, or for the due execution or performance of the duties of any office or dposition, and to account for money received b virtue thereof, an all other bonds of any description, except such as may be rplquired in legal proceedings, not otherwise provided for in this sched e, 50 cents. _ Certificate of profits, or any certificate or memorandum showing °°"‘°‘”°°°°“"°°"’· an interest in the property or accumulations of any association, company, or corporation, and on all transfers thereof, on each $100 of ace value or fraction thereof, 2 cents. _ _ Certificate: Any certi’1icate•of damage, or otherwise, and all other d,‘f,f,"Qg‘§‘Sf‘§;°‘“’”‘“° certificates or documents issued by any port warden, marine surveyor, or other person acting as such, 25 cents. _ _ Certificate of any description required by law not otherwise speci- °“’°’°°""‘°°“°$· fied in this Act, 10 cents. Contract: Broker’s note, or memorandum of sale of aply goods Or S,,2°1§§,.’i"‘ °°*°$ °‘ merchandise, stocks, bonds, exchange, notes of hand, re estate, or ' property of any kind or description issued by brokers or persons ac_t1r(;5 as such, for each note or memorandum of sale, not otherwise provid for in this Act, 10 cents.