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" ... whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale... "
Double Taxation: Preliminary Report of a Subcommittee of the Committee on ... - Page 102
by United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 328 pages
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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 pages
...hundred and five, whether made upon or shown by the books of the association, company or corporation, or by any assignment in blank, or by any delivery, or...entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money or the future transfer of any stock, on each share...
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - 1941 - 858 pages
...instruments mentioned or described in subdivision 1 and of a kind the issue of which is taxable thereunder, whether made by any assignment in blank or by any...manner to the benefit of such instrument or not), * * * (47 Stat, 169, 274). This statute has been uniformly construed by the Bureau of Internal Revenue...
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Cases Decided in the Court of Claims of the United States, Volume 83

United States. Court of Claims - 1937 - 786 pages
...receive such shares or certificates, whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or...entitling the holder in any manner to the benefit of such stock, interest, or rights, or not, on each $100 of face value or fraction thereof, 2 cents, and where...
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Cases Decided in the Court of Claims of the United States, Volume 102

United States. Court of Claims - 1945 - 952 pages
...certificates, whether made upon or shown by the books of the corporation or other organization, or by any assignment in blank, or by any delivery, or...sale (Whether entitling the holder in any manner to .ihe benefit of such share, certificates, interest, or rights, or not) , on each $100 of par or face...
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Cases Decided in the Court of Claims of the United States, Volume 91

United States. Court of Claims - 1940 - 772 pages
...agreement of sale, agreement to sell, memorandum of sale or delivery of, or transfer, whether made by assignment in blank or by any delivery, or by any paper or agreement or memorandum or any other evidence of transfer or sale; or means to make a transfer as so defined. Opinion of the Court...
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Albany Law Journal, Volume 64

1902 - 458 pages
...corporation, whether made upon or shown by the books of the association, company or corporation, or by any assignment in blank, or by any delivery, or...entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money or for the future transfer of any stock, on each hundred...
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Annual Report of the Corporation of the Chamber of Commerce, of ..., Volume 47

New York Chamber of Commerce - 1905 - 476 pages
...corporation, whether made upon or shown by the books of the " association, company or corporation, or by any assignment in " blank, or by any delivery,...entitling the holder in any manner to the benefit of such stock, " or to secure the future payment of money or the future transfer " of any stock, such tax to...
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Annual Report of the Corporation of the Chamber of Commerce, of ..., Volume 47

New York Chamber of Commerce - 1905 - 474 pages
...corporation, whether made upon or shown by the books of the association, company or corporation, or by any assignment in ' blank, or by any delivery,...entitling the holder in any manner to the benefit of such stock, ' or to secure the future payment of money or the future transfer ' of any stock, such tax to...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1902 - 768 pages
...pledged as security for loans would be taxable under the first paragraph of Schedule A, if accompanied by any paper or agreement or memorandum or other evidence of transfer such as is contemplated by the statutes. The rule of construction in tax laws is that if there is doubt...
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Statutes of the United States of America

United States - 1917 - 706 pages
...corporation, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or...entitling the holder in any manner to the benefit of such stock or not, on each $100 of face value or fraction thereof, 2 cents, and where such shares of stock...
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