 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...  Treasury Decisions Under Internal Revenue Laws of the United States - Page 192by United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1918Full view - About this book
 | New York (State). Board of Railroad Commissioners - 1907 - 796 pages
...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...'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 - 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 - 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 - 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 - 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 - 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 - 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 - 1917 - 706 pages
...placed upon such books; and where the change of ownership is by transfer of the certificate the stamp shall be placed upon the certificate ; and in cases...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... | |
 | 1918 - 1118 pages
...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 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... | |
 | 1914 - 1254 pages
...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...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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