Three copies of Form 231, numbered, respectively, 1, 2, and 3, have been sent to collectors, and are to be considered with the paragraph in this circular bearing the same number. (123.) G. W. WILSON, Commissioner. Special tax-Banks. A new special tax is not required when a State bank is converted into a national bank under the provisions of section 5154, Revised Statutes, without affecting its identity, there being simply a change of name and a change of jurisdiction. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., May 11, 1900. SIR: Your letter of the 7th instant, in regard to the Bank of Holland Patent, which was a State bank and was converted into a national bank on the 21st of April, 1900, has been received. A ruling is desired as to whether the said national bank should file a return on Form 457 and pay special tax for the three months ending June 30, 1900. You are informed that if the State bank, in accordance with the provisions of section 5154, Revised Statutes, became a national bank, and its name was changed accordingly without affecting its identity, and it has the same capital, the same officers, and the same stockholders, doing business uninterruptedly under a change of jurisdiction, retaining its right to sue upon obligations or liabilities incurred to it by its former name, it is held to be one and the same bank which has already paid a special tax, and another special tax is not required. Respectfully, G. W. WILSON, Commissioner. Mr. CHAS. C. COLE, Collector Twenty-first District, Syracuse, N. Y. (130.) Special tax-Bankers. Building and loan associations making loans on collaterals to their own members only, and paying withdrawals of small amounts on demand upon receipts of their own members from whom they receive such deposits of money, are not by reason thereof liable to special tax as bankers. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., May 15, 1900. SIR: This office is in receipt of two letters from James M. McKay, secretary of the Home Savings and Loan Company, Youngstown, Ohio, under date of the 8th instant (who has to-day been referred to you), concerning the questions as to the special-tax liability as bankers of building and loan associations upon facts submitted by him. Upon the facts which he states you will please advise him as follows: 1. A building and loan association making loans only to its members does not become liable to special tax as a banker by reason of accepting as security for such loans stocks, bonds, or other collateral; but it must be clearly shown that such loans are strictly confined to its own members and are not made to any other persons. 2. A building and loan association does not make itself liable to special tax as a banker by permitting withdrawals under certain rules and for paying withdrawals of small amounts on demand upon receipts of its own members, from whom (and from no other persons) it receives such deposits of money. Respectfully, G. W. WILSON, Commissioner. Mr. FRANK MCCORD, Collector Eighteenth District, Cleveland, Ohio. (227.) A person who sells his personal checks is not required to pay special tax therefor as a banker. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 10, 1900. SIR: Your letter of the 26th ultimo has been received, inclosing a letter from your deputy, Mr. Jacob Gish, reporting that John Wadman, a dealer in general merchandise at New Germany, Minn., has involved himself in special-tax liability as a banker by reason of the fact that he has been engaged in selling his own checks. If Mr. Wadman has not opened credits at his place of business upon the deposit or collection of money, subject to be paid or remitted upon draft, check, or order, and has not advanced or loaned money on the collateral security of stocks, bonds, bullion, bills of exchange, or promissory notes, nor received these securities belonging to other persons for discount or sale, he has not subjected himself to special tax as a banker. These sales of his personal check to customers do not bring him within any one of the three branches of business declared to be banking business by the first paragraph of section 2 of the act of June 13, 1898. Respectfully, ROBT. WILLIAMS, Jr., Acting Commissioner. Mr. F. VON BAUMBACH, Collector Internal Revenue, St. Paul, Minn. BILLIARDS, POOL TABLES, ETC. (173.) Special tax-Pool table. Proprietors of safety lynn tables held liable to special tax as proprietors of pool tables. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 6, 1900. SIR: The claim of Waller & Gills, of Kansas City, Mo., for the refunding of $5, paid as special tax as proprietors of a pool table for the year ending June 30, 1899, is hereby rejected. Messrs. Waller & Gills ask this refunding on the ground that the table used by them was not a pool table, but a safety lynn table. From a description furnished by the claimants of the safety lynn table, this office rules that proprietors of safety lynn tables are liable to special tax as proprietors of pool tables. Respectfully, Mr. F. E. KELLOGG, ROBT. WILLIAMS, Jr., Acting Commissioner. Collector Sixth District, Kansas City, Mo. (205.) Special tax-Pool tables. Proprietors of any tables on which games of pool are played, even if these pool games differ in some respects from the ordinary games of pool, must be required to pay special tax thereon. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., August 28, 1900. SIR: I have received your letter of the 3d instant, referring to the ruling of this office in letter of the 20th ultimo that proprietors of the Klondike pool table are required to pay special tax on each of these tables "open to the public," in contemplation of the ninth paragraph of section 2 of the act of June 13, 1898. Although, as you state, these tables are to all intents and purposes similar to the tivoli table referred to in ruling 20126, nevertheless if the Klondike pool table is, as its name indicates, a table on which games of pool are played, even if these pool games differ in some respects from the ordinary games of pool, it must still be held that the proprietors thereof must pay special tax. The ruling 20126 was intended to relate only to tivoli tables used for playing games essentially different from games of pool or billiards. If there is any tivoli table open to the public on which games of pool are played, the table does not come under ruling 20126, but under ruling 19871, and special tax is required to be paid therefor. Respectfully, G. W. WILSON, Commissioner. Mr. F. E. COYNE, Collector First District, Chicago, Ill. (231.) Special tax-Bowling alleys and pool tables. Where sworn return has been made and special-tax stamps have been issued for bowling alleys only, and thereafter the proprietor discontinues the use of the bowling alleys and substitutes pool tables for them, these special-tax stamps can not be made to answer for such tables. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., October 12, 1900. SIR: Your letter of the 29th ultimo has been received concerning a person in your district who holds special-tax stamps for two bowling alleys and has discontinued the use of his alleys and desires to substitute two pool tables for them and use the same stamps. As his sworn return was made for two bowling alleys, and the special taxes were collected, and the stamps issued for bowling alleys, there is no warrant of law for permitting these stamps to answer for an entirely different business conducted by him as proprietor of pool tables. In the face of his return, made as proprietor of bowling alleys only, the stamps issued thereon could not protect him in case prosecution should be instituted against him for conducting pool tables without having paid special tax therefor, as required by law. Respectfully, G. W. WILSON, Commissioner. Mr. H. A. RUCKER, Collector Internal Revenue, Atlanta, Ga. (259.) Special tax-Pool tables. Special tax is required to be paid for the tables called the Klondike, the Stevens, the Manhattan, the safety lynn, and the tivoli peg pool tables, the games played thereon being recognized by billiard players as among the various kinds of pool games. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., December 21, 1900. SIR: Your letter of the 5th instant has been received, transmitting a report made by Deputy Collector Kirkpatrick, concerning tables on which games are played by the use of balls and billiard cues. He transmits with his letter newspaper cuts of these various tables, which, under the names of the Klondike, the Stevens, the Manhattan, the safety lynn, and the tivoli peg pool tables, he says, are "all practically one and the same kind of table," the games played on which are recognized by "billiard players as among the various kinds or forms * * * of pool games." For all these tables, therefore, which are "open to the public with or without price," it is held that special tax must be paid under the ninth paragraph of section 2 of the act of June 13, 1898, as construed in ruling 205, dated August 28, 1900 (TREASURY DECISIONS, August 30, 1900, p. 13). Respectfully, J. W. YERKES, Commissioner. Mr. L. A. THRASHER, Milwaukee, Wis. BROKERS. (See, also, DECISIONS, Tax on brokers' contracts, No. 116-191.) (12.) Special tax-Broker. Where an officer of a bank holds a membership in a stock exchange as agent for his bank, and the business done by him on the stock board is the bank's business, neither he nor his bank is required to pay special tax therefor as a broker, the bank being exempt therefrom by the express provision of the statute defining brokers. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., January 8, 1900. SIR: Your letter of the 20th ultimo has been received, inclosing a a letter from Mr. John V. Clarke, president of the Hibernian Banking Association, submitting the question whether he or his bank is required to pay special tax as a broker by reason of the fact that he, as “an officer of the bank, and at the request of the Board of Directors," has "held a membership in the stock exchange for the benefit of the bank." He says: This membership was paid for by the bank. The annual dues on the same are paid by the bank. It is carried as an asset of the bank; and I hold it as trustee for the bank. Upon this state of facts you may inform Mr. Clarke that neither he nor the Hibernian Banking Association is required to pay special tax as a broker. The business of a broker transacted by him at the stock exchange is his bank's business, done by the bank through him as its agent; and the requisite special tax having been paid by the Hibernian Banking Association as a bank, it is, under the express provision of the statute, exempt from special tax as a broker for carrying on the business of negotiating purchases or sales of stocks or other securities contemplated by the second paragraph of section 2 of the act of June 13, 1898. Respectfully, G. W. WILSON, Commissioner. Mr. F. E. COYNE, Collector First District, Chicago, Ill. (70.) Special tax-Brokers-Public warrants. A single instance of the purchase or sale of securities (or occasional instances of such transactions) is not sufficient to constitute the business of a broker, in contemplation of the statute, and special tax is not required to be paid therefor.-Public warrants, even though transferred before payment, do not require a stamp under the internal-revenue laws. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., March 14, 1900. SIR: Herewith is returned to you at your request the newspaper clipping which you transmitted to this office with your letter of the |