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 - Page 46by Joseph Jay Scott - 1917 - 366 pagesFull view - About this book
| New York (State). Board of Railroad Commissioners - Railroads - 1907 - 796 pages
...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... | |
| United States - Internal revenue law - 1866 - 172 pages
...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... | |
| Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...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... | |
| United States - Session laws - 1868 - 1026 pages
...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,... | |
| Frederick Charles Brightly - Law - 1869 - 680 pages
...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... | |
| United States. Circuit Courts, Benjamin Vaughan Abbott - Law reports, digests, etc - 1871 - 648 pages
...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... | |
| United States. Department of Justice - Attorneys general's opinions - 1902 - 768 pages
...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... | |
| United States - Law - 1917 - 706 pages
...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... | |
| Law reports, digests, etc - 1914 - 1254 pages
...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... | |
| Law reports, digests, etc - 1912 - 1298 pages
...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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