Page:United States Statutes at Large Volume 40 Part 1.djvu/1153

SIXTY-FIFTH CONGRESS. Sess. 111. GH. 18. 1919. 1135 Sec. 1107. That the collectors of the several districts shall furnish S8§S*“,§y’¤“,·, t without prelpayment to_ any assistant treasurer or designated deposi- ¤·¤¤s¤¤¤s,¤¤¤. tary of the mted States located in their respective collection districts a suitable quantity of adhesive stamugg for sale. In such cases the S“"°tY ‘>°¤d’°”· collector may require a bond, with s cient sureties, to an amount equal to the value of the adhesive stamps so furnished, conditioned for the faithful return, whenever so required, of all quantities or amounts imdisposed of, and for the payment monthly of all quantities or amounts sold or not remaining on hand. The Secretary may from time R°¤“’*“°'“~ to time make such regulations as he maiy find necessary to insure the safekeeping or prevent the illegal use 0 all such adhesive stamps. Scnmnumm A.—Srram· Taxns. S°"°°“]°*‘ 1. Bonds of indebtedness: On all bonds, debentures, or certificates ,,§,‘f‘fZ_ °' “‘°°b“’°` of indebtedness issued by any person, and all instruments, however termed, issued by any colxoration with interest coupons or in registered form, known gener y as corporate securities, on each $100 of face value or fraction thereof, 5 cents: Provided That every renewal _ of the foregoing shall be taxed as a new issue: Provided further, That Bw-**°*°¤· when a bond conditioned for the replayment or payment of mone is given in a penal sum greater than e debt secured, the tax shall be ased upon the amount secured. d 2. Bonds, indemnity and suretgz On all bonds executed for indem- ,.,},¥§'§.,”.{§,lt’ "' njfying any person who shall ave become bound or engaged as surety, an on all bonds executed for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by virtue thereof, and on all policies of guaranty and fidelity insurance, including policies guaranteeing titles to real. estate and mortgaige guarantee policies, and on all other bonds of any description, ma e, issued, or executed, not otherwise provided for in this schedule, except such as may be required in legal {proceedings, 50 cents? ;‘,:;’:°°‘ Provided, That where a premium is cha ed or the issuance, execu— oil premiums sa is tion, renewal or continuance of such borid the tax sha.ll be 1 cent on ’"*"‘·°‘°· each dollar or fractional part thereof of the Bplremium ch ed: Proridedjurther That policies of reinsurance sh be exempliuéom R°'*°"”*”°‘°‘°'°*"· the tax imposed by this subdivision. C H { k 3. Capital stock, issued: On each original issue, whether on organ- 0Zl}'¤.‘I.?i§`§...g_ ization or reorganization, of certificates of stock, or of profits, or of interest in property or accumulations, by any corporation, on each ,,,_,,,__,,_ $100 of face va ue or fraction thereof, 5 cents: Provided That where Wmwur rm valuea certificate is issued without face value, the tax shall be 5 cents per share, unless the actual value is in excess of $100 per share, in which case the tax shall be 5 cents on each $100 of actual value or fraction thereof. _ _ _ _ mmm ,0 smh The stamps representing the tax imposed by this subdivision shall nie:. be attached to the stock books and not to the certidcates issued. 4. Capital stock, sales or transfers: On a.ll sales, or agreements to ,,§,“{f1,,‘j,{ *"“"'“’ °‘ sell, or memoranda of sales or deliveries of, or transfers of legal title to shares or certihcates of stock or of profits or of interest in property or accumulations in any corporation, or to rights to subscribe or or to receive such shares or certificates, whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence o transfer or sale, whether entitling the holder in any manner to the benefit of such stock, interest, or rights, or not, on each $100 of face value or fraction thereof, 2 cents and where such shares are without par or face value, the tax shall be 2 cents on the transfer or sale or agreement to sell on each share, unless the actual