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" ... 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 of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank... "
Compilation of Decisions Rendered by the Commissioner of Internal Revenue ... - Σελίδα 106
των United States. Office of Commissioner of Internal Revenue - 1902
Πλήρης προβολή - Σχετικά με αυτό το βιβλίο

Annual Report of the Board of Railroad Commissioners of the State ..., Τόμος 3

New York (State). Board of Railroad Commissioners - 1907 - 796 σελίδες
...of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer...'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...

Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 σελίδες
...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...

Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 σελίδες
...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...

The Statutes at Large, Treaties, and Proclamations of the United ..., Τόμος 14

United States - 1868 - 1026 σελίδες
...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,...

An Analytical Digest of the Laws of the United States, Τόμος 2

Frederick Charles Brightly - 1869 - 680 σελίδες
...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...

Reports of Decisions Rendered in the Circuit and District Courts of ..., Τόμος 2

United States. Circuit Courts, Benjamin Vaughan Abbott - 1871 - 648 σελίδες
...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...

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1902 - 768 σελίδες
...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 transfer...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...

Statutes of the United States of America

United States - 1917 - 706 σελίδες
...ownership is by transfer of the certificate the stamp shall be placed upon the certificate ; and in cases of an agreement to sell or where the transfer...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...

The Northeastern Reporter, Τόμος 118

1918 - 1118 σελίδες
...of ownership is by transfer of a certificate the stamp shall be placed upon the certificate ; and in cases of an agreement to sell or where the transfer...the buyer a bill or memorandum of such sale to which tho stamp provided for by this article shall be affixed." Section 270. Section 272 provides that any...

The New York Supplement, Τόμος 146

1914 - 1254 σελίδες
...of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer...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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