Congressional Serial Set

LAW OF 1898.

Pro

vided, That purely cooperative 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 exempted 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, association, company, or corporation, transacting the business of

accident,

fidelity, employer's liability, plate glass, steam boiler, burglary, elevator, automatic sprinkler, or other branch of insurance (except 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 guaranteeing the validity or legality of bonds or other obligations issued by any State, county, municipal, or other public 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 hereof.

PASSED HOUSE.

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accident,

fidelity, employer's liability, plate glass, steam boiler, burglary, elevator, automatic sprinkler, or other branch of insurance (except 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 guaranteeing the validity or gation guaranteeing the validity or legality of bonds or other obligations issued by any State, county, municipal, or other public 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 1 cent on each dollar or fractional part thereof.

REPORTED TO SENATE.

Provided,

That whenever a policy is canceled or returned or a premium is returned or refunded, in whole or in part, the tax upon such unearned returned or refunded premium or part thereof shall be repaid pro rata to the person, association, or corporation paying the same. Statements verified by some officer of the company or companies availaing themselves of this provision shall be made and filed with the collector of the proper district every thirty days, setting forth the items upon which such refund is to be made:

Pro

And provided further, That policies of reinsurance shall be exempt from the tax herein imposed by this paragraph.

Insurance ( 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, association, company, or corporation, transacting the business of

fidelity, employer's liability, plate glass, steam boiler, burglary, elevator, automatic sprinkler, or other branch of insurance (except 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 guaranteeing the validity or legality of bonds or other obligations issued by any State, county, municipal, or other public 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 1 cent on each dollar or fractional part thereof.

LAW OF 1898.

Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof

If for a 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 foreign 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 exceeding six hundred tons, three dollars.

Exceeding six hundred tons, five dollars.

Mortgage or pledge, of lands, estate, or property, real or personal, heritable, or movable, whatsoever, 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 owning or forborne to be paid, being payable; also any conveyance of any lands, estate, or property, whatsoever, in trust to be sold or otherwise converted into money, which shall be intended only as security, either by express stipulation or otherwise; on any of the foregoing exceeding one thousand dollars and not exceeding one thousand five hundred dollars, twenty-five cents; and on each five hundred dollars or fractional part thereof in excess of fifteen hundred dollars, twenty-five cents: Provided, That upon each and every assignment or transfer of a mortgage,

PASSED HOUSE.

cents; and on each $500

or fractional part thereof in excess of $1,500, 25 cents: Provided, That upon each and every assignment or transfer of a mortgage,

REPORTED TO SENATE.

LAW OF 1898.

Passage ticket,

by any vessel

from a port in the United States to a foreign port, if costing not exceeding thirty dollars, one dollar. Costing more than thirty and not exceeding sixty dollars, three dollars. Costing more than sixty dollars, five dollars.

Power of attorney or proxy for voting at any election for officers of any incorporated company or association, except religious, charitable, or literary societies, or public cemeteries, ten cents.

Power of attorney to sell and convey real estate, or to rent or lease the same, to receive or collect rent, to sell or transfer any stock, bonds, scrip, or for the collection of any dividends or interest thereon, or to perform any and all other acts not herein before specified, twentyfive cents: Provided, That no stamps shall be required upon any papers necessary to be used for the collection of claims from the United States for pensions, back pay, bounty, or for property lost in the military or naval service.

Protest: Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, twenty-five

cents.

Warehouse receipt for any goods merchandise, or property of any kind held on storage in any public or private warehouse or yard, except receipts for agricultural products deposited by the actual grower thereof in the regular course of trade for sale, twenty-five cents: Provided, That the stamp duties. imposed by the foregoing schedule on manifests, bills of lading, and passage tickets shall not apply to steamboats or other vessels plying between ports of the United States and ports in British North America.

Power of attorney or proxy for voting at any election for officers of any incorporated company or association, except religious, charitable, or literary societies, or public cemeteries, 10 cents.

REPORTED TO SENATE.

Passage ticket, for each passenger by any vessel for each passenger

from a port in the United States to a foreign port, if costing not exceeding $30, $1; costing more than $30 and not exceeding $60, $3;

costing more than $60, $5

: Provided, That such passage tickets, costing $10 or less, shall be exempt from taxation.

Power of attorney or proxy for voting at any election for officers of any incorporated company or association, except religious, charitable, or literary societies, or public cemeteries, 10 cents.

Power of attorney to sell and Power of attorney to sell and convey real estate, or to rent or convey real estate, or to rent or lease the same, to receive or collect lease the same, to receive or collect rent, to sell or transfer any stock, rent, to sell or transfer any stock, bonds, scrip, or for the collection bonds, scrip, or for the collection of any dividends or interest thereon, of any dividends or interest thereon, or to perform any and all other acts. or to perform any and all other acts not hereinbefore specified, 25 not hereinbefore specified, cents: Provided, That no stamps cents: Provided, That no stamps shall be required upon any papers shall be required upon any papers necessary to be used for the collec- necessary to be used for the collection of claims from the United tion of claims from the United States for States for pensions, back pay, States for pensions, back pay, bounty, or for property lost in the bounty, or for property lost in the military or naval service. military or naval service.

Protest: Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether protested by a protest, whether protested by a notary public or by any other officer who may be authorized by the law of any State or States to make such protest, 25

cents.

Every seat sold in a palace or parlor car and every berth sold in a sleeping car,

2 cents, to be paid by the company selling the same.

cents.

Every seat sold in a palace or parlor car and every berth sold in a sleeping car,

1 cent to be paid by the company selling the same.

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