Page:United States Statutes at Large Volume 42 Part 1.djvu/333

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SIXTY—SEVEN'1"H CONGRESS. Sess. I. Ch. 136. 1921. 305 of sale, or an agreement to sell within the provisions of this Act, S'“'“’ ““S· provided that such transfer shall not vest any beneficial interest in C°”‘“°i°°· such clearinghouse association but shall be made for the sole purpose of enabling such clearing-house association to adjust and balance the accounts of the members of such clearing—house association on their several contracts. Every such bill, memorandum, or other evidence S,,fi_Q“*°““ °’ bms °‘ of sale or agreement to sell shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which ] , I it refers; and any person liable to pay the tax as herein provided, or livery, eu;. iwiiiitiié anyone who acts in the matter as agent or broker for such person, “‘“'“P°“ buiwho makes any such sale or agpeement of sale, or agreement to sell, or who, in pursuance of any suc sale, agreement of sale, or agreement to sell, delivers any such products or merchandise without a bill, memorandum, or other evidence thereof as herein required, or who delivers such bill, memorandum, or other evidence of sale, or agreement to sell, without having the proper stam s affixed thereto, with intent to evade the foregoing provisions, shall)be deemed iguuilty of a misdemeanor, and upon conviction thereof shall pay a e of not exceedin $1,000 or be imprisoned not more than six months, or both. _ No bili memorandum, agreement, or other evidence of such sale, mf@ ‘°S°1°’ or agreement of sale, or agreement to sell, in case of cash sales of products or merchandise for immediate or promtpt delivery which in gpgd faith are actually intended to be delivere shall be subject to ` tax. . . . This subdivision shall not affect but shall be in addition to the s.§fl°§¥Q°§?°l t° gpm provisions of the "United States cotton futures Act," approved V°‘·39»P·““· August 11, 1916, as amended, and “The Future Trading Act," **""·P·”"· approved August 24, 1921. _ 5. Drafts or checks (payable otherwise than at s` ht or on demand) p'°“““°" upon their acceptance or delivery within the·Uniteld States whichever is prior, promissory notes, except bank notes issued for circulation, and for each renewal of the same, for a sum not exceedin $100, 2 cents; and for each additional $100, or fractional part iiiereof, 2 cents. This subdivision shall not appl to a romissory note secured b the N°" md U '°*°'{ pledge of bonds or obligations ofythe lliiited States issued after li ril bmdsh col 24, 1917, or secured by the pledge of a promissory note which itself is secured by the pledge of suc bonds or obligations: Provided, That in §gg’,{{&;m_ either case the par value of such bonds or 0 ligations shall be not less than the amount of such note. 6. Conveyances: Deed, instrument, or writing, whereby any lands, ,ef,§§'°’°“°°‘ °‘ tenements, or other realty sold shall be gfanted, assigned, transferred, ' or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for each additional $500 or fractional part thereof, 50 cents. This subdivision Trustdeedsexwpr. shall not appl to any instrument or writing (given to secure a debt. 7. Entry ofy any goods, wares, or merchan ise at any customhouse, ¤¤s¢¤mh¤¤s¤ <·>¤¤=i<-=¤- either for consumption or warehousing, not exceeding $100 in value, 25 cents; exceeding $100 and not exceeding $500 in value, 50 cents; exceeding $500 in value, $1. 8. Ent for the withdrawal of any goods or merchandise from ous- dgvarehwse withtoms bongzd warehouse, 50 cents. w° s` 9. Passage ticket, OBB wa 01* I'Ol1I1Cl trip, fOr each passenger, sold or tForeiz¤ passagetickissued in the United States fhr passage by any vessel to a port or place ° s' not in the United States, Canada, or Mexico, if costing not exceeding P1¤·=¤¤ •x¤¤1>¤¤<i· $30, $1; costing more than $30 and not exceeding $60, $3; costing 42150°—-23--20