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" In a case where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases... "
The Income Tax and Other Federal Taxes - Halaman 46
oleh Joseph Jay Scott - 1917 - 366 halaman
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Annual Report of the Board of Railroad Commissioners of the State ..., Volume 3

New York (State). Board of Railroad Commissioners - 1907 - 796 halaman
...company the stamp shall be placed upon such books; and where, the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate;...'bill or memorandum of such sale to which the stamp provided for by this article shall bo affixed; and every bill or memorandum of Sale or agreement to...
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 halaman
...sales or contracts; and on every sale and contract for sale, as aforesaid, there shall be made Sale to be made and delivered by the seller to the buyer a bill or memorandum of I?JnJu1ni,or me£S such sale or contract, on which there shall be affixed a lawful stamp stamps ' to...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 halaman
...dollars of the amount of such sales or contracts ; and on every sale and contract for sale, as aforesaid, there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale or contract, on which there shall be affixed a lawful stamp or stamps in value equal to the amount...
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The Statutes at Large, Treaties, and Proclamations of the United ..., Volume 14

United States - 1868 - 1026 halaman
...amount of such sales or contracts ; and on every sale and contract for sale, as aforesaid, Memorandum there shall be made and delivered by the seller to the buyer a bill or memof sales, &c. to Orandum of such sale or contract, on which there shall be affixed a lawbe given,...
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An Analytical Digest of the Laws of the United States, Volume 2

Frederick Charles Brightly - 1869 - 680 halaman
...sales or contracts. And on every sale and contract for sale, as aforesaid, there shall be Contracts to nverted into money, which shall be intended only as security, and shall be redeemab or •tamp<!lL contract, on which there shall be affixed a lawful stamp or stamps in value equal to...
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Reports of Decisions Rendered in the Circuit and District Courts ..., Volume 2

United States. Circuit Courts, Benjamin Vaughan Abbott - 1871 - 648 halaman
...such sales or contracts, &c. The act further provides that, in all such sales, or contracts of sales, there shall be made and delivered by the seller to the buyer, a bill or memorandum of such sale or contract, on which there shall be affixed a lawful stamp or stamps, in value equal to the amount...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1902 - 768 halaman
...indicates that the kind of sales intended is such only as possess the incident of a definite price: " And in cases of an agreement to sell or where the...delivery of the certificate assigned in blank there shall bi' made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp...
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Statutes of the United States of America

United States - 1917 - 706 halaman
...the stamp shall be placed upon such books; and where the change of ownership is by transfer of the certificate the stamp shall be placed upon the certificate...certificate assigned in blank there shall be made ana delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall...
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The New York Supplement, Volume 146

1914 - 1254 halaman
...company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate;...bill or memorandum of such sale to which the stamp provided for by this article shall be affixed ; and every bill or memorandum of sale or agreement to...
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The New York Supplement, Volume 135

1912 - 1298 halaman
...follows. * * * In cases of agreements to sell, or where the transfer is by delivery of the certificates assigned in blank, there shall be made and delivered...buyer a bill or memorandum of such sale, to which the stamps provided for In this article shall be affixed. * * * " Chapter 60. Consol. Laws 1909, § 270,...
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