...1926 act again becomes operative. The present transfer tax applies, again to quote the statute, to "all sales, or agreements to sell, or memoranda of...or deliveries of, or transfers of legal title to" corporate instruments of the kind the issue of which is taxable, "whether made by any assignment in...

...of the Revenue Act of 1926 is amended to read as follows: "3. Capital stock (and similar interests), sales or transfers: On all sales, or agreements to...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in subdivision 2, or to rights to subscribe...

...books or corresponding records of the organization and not to the certificates issued. (b) SALES AND TRANSFERS.— -On all sales, or agreements to sell,...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in subsection (a), or to rights to subscribe...

...INTERESTS). (a) ORIGINAL ISSUE. — On each original issue, whether on organization or reorganization, of shares or certificates of stock, or of profits, or of interest in property or accumulations, by any corporation, or by any investment trust or similar organization (or by any person on behalf...

...stock, issued: On each original issue, whether on organization or reorganization, of certificate» of stock or of profits or of interest in property or accumulations, by any corporation, on each SI 00 of face value or fraction thereof. 5 cents: Provided. That whore...

...Revenue Act of 1926 before and after its amendment by the above subsection follows: "9. Bonds, etc., sales or transfers: On all sales, or agreements to...sales or deliveries of, or transfers of legal title to any of the instruments mentioned or described in subdivision 1 and of a kind the issue of which is...

...books or corresponding records of the organization and not to the certificates issued. (b) SALES AND TRANSFERS.— On all sales, or agreements to sell,...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in subsection (a), or to rights to subscribe...

...title VIII of the Revenue Act of 1926 to read as follows: 3. CAPITAL STOCK (AND SIMILAR INTERESTS), SALES OR TRANSFERS. — On all sales, or agreements...sales or deliveries of, or transfers of legal title to any of the shares or certificates mentioned or described in subdivision 2, or to rights to subscribe...

...plaintiff's protest. The pertinent part of the revenue act under which this disputed tax was imposed is: Capital stock, sales or transfers: On all sales, or agreements to sell, or memoranda of sales, or delivery of, or transfers of legal title to shares or certificates of stock or of profits or of interest...

...the tax provided for under said act. DELIVERY OF MEMORANDUM OF SALES. ART. 6. Every person who makes sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of the legal or beneficial title to shares of stock, at, in or on any exchange or similar place of business,...